Showing papers in "Journal of Legal, Ethical and Regulatory Issues in 2016"

New Tactics in Fighting Financial Crimes: Moving beyond the Fraud Triangle

Abstract: INTRODUCTIONFraud and financial crimes can be noted throughout history and financial statement fraud can be documented as early as the 1600's (Dorminey, Fleming, et al.). Sarna (2010) relates the story of the Tulip Bulb scandal of 1636 (often considered the first well-documented instance of securities manipulation fraud) and how it significantly affected the Dutch exchange market. In the 1920's, Carlo Ponzi (who the Ponzi Scheme is named after) duped thousands of investors out of more than $20 million dollars, causing six banks to fail (Burnsed, n.d.).Cressey's (1973) Fraud Triangle examined the motivation for crime which included pressure (or incentive), opportunity, and rationalization as factors that can be helpful when trying to identify fraudulent activity. However, Dorminey, et al. (2012) believed that the Fraud Triangle was only one important piece of identifying the risk of assurance services. The authors note a challenge for the fraud triangle can be that not every fraud occurrence may be identified by the fraud triangle theory. The authors state that fraudsters' motivation may be expanded and identified with the acronym MICE: money, ideology, coercion, and ego or entitlement. In addition, Wolfe and Hermanson (2004) identified an important fourth element which they thought should be added to Cressey's (1973) Fraud Triangle. The authors believed that capability was equally as important as Cressey's initial three factors. Adding the element of capability to the Fraud Triangle as shown in Figure 1, could aid in fraud prevention and detection.Wolfe and Hermanson (2004) noted that many of the multimillion-dollar frauds could not have been perpetrated had it not been for the fraudsters' capabilities in place at the time of the fraud opportunity. For example, a CFO or Division Manager would have signing authority that other lower-level staff may not possess. In addition, the authors also mentioned that the person with the opportunity would need to be savvy enough to understand control weaknesses as well as have the capability to over-rule or ignore valuable internal controls. Capability would be especially important with frauds being perpetrated in collusion with others as well.When thinking about fraud prevention managers would do well to remember Benjamin Franklin's (1735) axiom that "An ounce of prevention is worth a pound of cure." Therefore, in the next two sections we will first discuss fraud's prevention and then its detection. After that, the following sections will include fraud's investigation with its likely resultant data loss and the need for preserving a company's remaining data.TERMSComputer Forensic AnalysisThe collection of techniques and tools used to find evidence in a computer (Ramaswamy, 2005).Corporate GovernanceCorporate governance is most often viewed as both the structure and the relationships which determine corporate direction and performance. "The system of checks and balances designed to ensure that corporate managers are just as vigilant on behalf of long-term shareholder value as they would be if it was their own money at risk". (http://www.allbusiness.com/glossaries/corporate-governance/4950000-1.html).Financial Accounting Standards Board (FASB)Nongovernmental body with the authority to promulgate Generally Accepted Accounting Principles (GAAP) and reporting practices and are published in the form of FASB Statements. (http://www.allbusiness.com/glossaries/financial-accounting-standards-board-fasb/49508591.html).Financial FraudFinancial statement fraud is deliberate misrepresentation, misstatement or omission of financial statement data for the purpose of misleading the reader and creating a false impression of an organization's financial strength (Agarwal & Medury, 2014; http://smallbusinesss.chron.com.)Sarbanes-Oxley ActFederal law enacted in 2002 that introduced major reforms in corporate governance and financial reporting (also called the Corporate Responsibility Act) is regarded as the most sweeping securities legislation since the securities and exchange act of 1934. …

Tax Lotteries: The Crowding-Out of Tax Morale and Long-Run Welfare Effects

Abstract: textThis paper examines tax lottery policies as a method to reward consumers who request business receipts for goods and services they have paid for. We argue that the evaluation of the welfare effects of tax lotteries based solely on short-run tax revenue variations overlooks important long- term sources of inefficiency. Tax lotteries may crowd out the willingness of individuals with leading roles in shaping social norms to engage in voluntary third-party tax enforcement, and thus cause long-term welfare losses. We sought support for our argument analyzing the case of the Portuguese tax lottery and conducting an empirical study with a sample of Portuguese nationals. Findings show that tax morale is a key determinant of voluntary third-party tax enforcement, and that the level of education is positively associated with the crowding out of the intrinsic motivation to engage in voluntary third-party tax enforcement.

Managing social enterprises in the Philippines: Challenges and strategies

Abstract: INTRODUCTIONManagers of for-profit social enterprises, just like their counterparts in traditional profitoriented firms, must adopt and implement appropriate business strategies to keep their operations viable. In addition, they must deal with the complexity of creating both financial and social value. According to Dees and Anderson (2002), for-profit social enterprises must face market pressures that could lead to compromising social value. They must likewise face social and political pressures that could lead to compromising financial performance.For this study, we attempted to answer the following questions: (1) What are the challenges faced by select Philippine social enterprises in their attempt to generate both financial and social value? (2) What strategies do these social enterprises utilize to achieve both their financial and social bottom lines? How do they implement them? Taking our cue from Dees and Anderson (2002), we attempted to validate the following propositions:Proposition 1: Philippine social enterprises experience tension in their attempts to jointly achieve financial and social objectives, and are likely to comprise one bottom line over anotherProposition 2: Social enterprises that utilize Dees and Anderson's proposed strategies better manage challenges associated with having dual objectives.BRIEF REVIEW OF RELATED LITERATUREHeeding the Call for Social ResponsibilityOur idea about what purpose business serves in society has evolved substantially over the years. While there are still those who subscribe to Friedman's (1970) contention that "the business of business is business", there has been increasing support for the notion that business must fulfil an increasingly active role in addressing social problems. This idea is built along the lines of Carroll's (1991) articulation of the different responsibilities of business (economic, legal, ethical, and philanthropic), which has since been labelled variously by scholars and practitioners as corporate social responsibility, corporate citizenship, corporate governance, and corporate sustainability. More recent conceptualizations of social responsibility that have gained prominence in the business literature are 'creating shared value' (Porter & Kramer, 2006, 2011), which encouraged big businesses to rethink how they can simultaneously create financial and social value; and CSR 2.0 or transformative CSR (Visser, 2010, 2011), which calls for businesses to embed CSR in their business models by adopting a systems perspective.Businesses are driven to be more socially responsible for a variety of reasons. Some engage in corporate social initiatives to promote advocacies or to address issues important to their company's target stakeholders (Taran & Betts, 2015). Others engage in corporate social initiatives as a way to enhance their competitive contexts (Habaradas, 2013; Porter & Kramer, 2002). Others still see the need to embed ethics and governance in their company's management systems to meet global expectations (Obay, 2009).For some businesses, though, addressing social problems is their primary goal, and keeping themselves profitable is essential to sustain their operations. These are what we now know as social enterprises (Dees & Anderson, 2006; Martin & Osberg, 2007; Yunus, 2007; 2010; Yunus, Moingeon, & Lehmann-Ortega, 2010).Conceptualizations of Social EnterpriseSocial enterprises refer "to the rapidly growing number of organizations that have created models for efficiently catering to basic human needs that existing markets and institutions have failed to satisfy" (Seelos & Mair, 2005, p.1). In other words, their primary business goal is to create social value. For a social enterprise to be sustained, it must combine the four elements of innovation, entrepreneurship, social value, and financial stability (Seelos & Mair, 2005).A social enterprise is a tangible result of social entrepreneurship, which Mair and Marti (2005) defined as a management process that produces both economic and social value through improved use of resources to address a social need; and which Alvord, Brown, and Letts (2004) defined as a business process that produces "innovative solutions" to address a social issue and that subsequently mobilizes resources "for social transformation". …

New Global Cybercrime Calls for High Tech Cyber-Cops

Abstract: INTRODUCTION Javelin Strategy & Research (2014) reported that in 2013 there was a new victim of identity fraud every two seconds. In fact, according to that report, more than 13 million people were victims of identity theft that year with an $18 billion financial impact. Businesses also fall victim to various forms of cybercrime, often by way of email scams. In fact, in 2014 the Federal Bureau of Investigation's (FBI) Internet Crime Complaint Center (IC3) logged 2,417 complaints about compromised business email accounts that resulted in losses of $226 million (2014 Internet Crime Report). Cybercrimes (listed in Table 1) may include fraud, identity theft, theft of money or data (which could include patent or trade secrets), and malicious attacks using viruses (sabotage), sextortion, and even sometimes cyber-bullying (although this paper does not address that issue). Farrell & Hurtado (2015) report that in 2014, JPMorgan experienced the largest cybercrime hack, part of a global criminal ring which stole data from 100 million financial services customers involving 75 companies bank and brokerage accounts (http://www.bloomberg. com/news/articles/2015-11-10/hackers-accused-by-u-s-of-targeting-topbanks-mutual-funds). The global nature of theses high-tech crimes call for a new approach by government, corporations and law enforcement with new methods and new technologies to thwart these attacks and dismantle the criminal enterprises. In this paper, the authors examine some of the latest cybercrime threats and offer recommendations to thwart those crimes and stop cyber-criminals who use technology to steal from or cause harm to individuals and/or businesses alike. New Cybercrimes Call for New Global Cyber-Cops Cybercrimes are a global threat where criminals can be located anywhere around the globe as long as they have a computer with access to the Internet. Most cybercrimes are financially motivated but the form they take can vary. Increasingly, INTERPOL (2014) is becoming involved in hunting down the new types of cyber-criminals. One of the newest cybercrimes is sextortion, defined as sexual blackmail for money or sexual favors from individuals using sexual information such as photos, videos, or explicit messages stolen from their computers. The INTERPOL Digital Crime Center (IDCC), working with the Hong Kong Police Force, the Singapore Police Force and the Philippines National Police Anti-Cybercrime Group, identified more than 190 individuals working for organized crime groups operating out of the Philippines. This multinational enforcement operation, cooperating closely with Police Scotland, U.S. Immigration and Customs (ICE), Homeland Security Investigators (HIS), the Philippines Department of Justice Office of Cybercrime, and the UK's National Crime Agency CEOP Command, identified sextortion victims in Indonesia, Philippines, Singapore, the United Kingdom, Australia, Korea, Malaysia, Hong Kong, and the United States. The sextortion networks are simply out to make money no matter what damage they inflict on their victims. Tompor (2015) brought to light another of the newest forms of cybercrime--holding data for ransom. Cyber-criminals use ransomware to invade computers, usually by sending an email with an attachment that an unsuspecting recipient opens which then infects and takes over the recipients' computer. Data, in the form of music, photos, or other computer files are the held by the cyber-criminal until the victims pay the ransom to get their data back. Individuals have been extorted for amounts ranging from $200 to $10,000 while business ransoms have been between $20,000 and $50,000. From April, 2014 to June, 2015 there were 992 complaints filed with the FBI and the victims reported losses over $18 million. Cybercrime around the globe has become so sophisticated that underground organization calling themselves Darkode operates a secure website where criminals can buy, sell, or trade zero days, malware, credit card numbers, and trojans (Pauli, 2015). …

Exploring the Legality of the Lucrative World of Fantasy Sports

Abstract: INTRODUCTION "If you bet on a horse, that's gambling. If you bet that you can make three spades, that's entertainment. If you bet cotton will go up three points, that's business. See the difference?" Blackie Sherrod, legendary Texas Sports Columnist Contrary to popular belief, Fantasy Football was not the first fantasy sport to be played. The first modern fantasy sport to be played was Fantasy Baseball, invented by a group of journalists who wanted to test each other's knowledge of sports in 1980. The league came to be called "The Rotisserie," and employed the same basic principles that comprise leagues today: a league commissioner, a group of participants (players), team names, the drafting of players, and a statistical scoring system. The basic principle behind the league was to create a system to gauge players' sports knowledge throughout the season. This league circulated throughout late 1980s via regional newspapers such as the L.A. Times, N.Y. Daily News and Chicago SunTimes, prompting readers to create their own fantasy leagues (Holleman, 2006). Through the Internet in the nineties, fantasy players were able to create leagues through online providers, further growing the industry. While the rules of fantasy leagues can vary greatly, participants (players) generally are set up through an online provider via a league commissioner. Participants join the league and a draft is held prior to the commencement of the season. A league usually has anywhere from eight to sixteen teams. Typically, in season long fantasy, players will be assigned a draft pick and this will determine their order of choosing players. Teams then play each other head to head throughout the season. Each week they submit their starting lineups, strategizing on what players to select for the week based on various factors: what team they are playing, the weather, injury status, etc. Each week the winner is determined by a scoring system that is determined by the player's performances for that week. Towards the end of the fantasy season, the top winning teams then go to a series of playoff games of single elimination. The winner of this playoff series is crowned the league champion. Today, there is nearly a fantasy league for most every sport--football, basketball, stock car racing, golf, hockey, and more. Fantasy sports continue to grow yearly and people are spending more and more time playing. The growth of the industry has given way to additional services that players can use to gain an edge. Players can now insure their players through fantasyplayerprotect.com, give the league's prize money to leaguesafe.com for safekeeping, and seek advice from rotowire.com. If there's a dispute, no problem. Go to Sportsjudge.com "Where Fantasy League Disputes are Resolved" by real lawyers. FX has even created a comedy called The League that follows a group of friends throughout their fantasy season. To keep things competitive, 46.9% of Fantasy Sports players pay league fees according to the Fantasy Sports Trade Association. For Fantasy Sports, the idea that the winner of a fantasy league will be the one with the most knowledge of sports gives credence to the idea that Fantasy Sports is a game of strategy, not a game of luck; this perspective is also why current regulations in many states allow placing wagers in leagues as long as certain conditions are met. Over the years, fantasy sports have continued to evolve, with the largest growth coming lately from daily fantasy leagues. The most popular providers, "FanDuel" and "DraftKings" are revolutionizing fantasy sports. Unlike traditional fantasy leagues, daily leagues last a day or a week. They offer the same sports as traditional fantasy leagues, but are governed by different rules. Rather than a typical draft where each player has to wait their turn to draft a player, in daily leagues you choose players based on a salary cap, allowing multiple participants in the league to have the same player. …

Endorsements and Testimonials in Advertising - in the Perspective of Competition Law

Abstract: INTRODUCTION Advertising is a common enterprise marketing strategy, and the personal experiences of celebrities, experts, professional organizations, and general consumers are common promotional approaches used by enterprises. In the internet era, all kinds of word-of-mouth marketing, articles posted on social websites (e.g. Facebook and Twitter), and blog writers have particularly become the best advertising media and have affected the life of all the people. This type of advertisement is generally called endorsement and testimonial advertising. Because this form of advertisement is made through the opinion expression and recommendation of a third party, it is different from the advertising marketing approach of traditional advertisers. In terms of the influence on consumers, endorsement and testimonial advertising can more easily gain the trust of consumers than traditional advertising, and can further facilitate consumers' decision on purchasing products and services. Therefore, the legal systems of various countries around the world usually impose restrictions on this type of advertisement. As endorsement and testimonial advertising is still advertising in nature, various countries have formulated applicable advertising laws and regulations to impose restrictions. Due to the restrictions on False or Misleading Advertising in Competition Law, to date, many countries around the world have developed well-designed Competition Law systems, competent competition authorities, or Competition Law courts, and have accumulated abundant experiences in handling common unfair competition approaches and false or misleading advertising used by enterprises. Legal endorsement and testimonial advertising regarding products or services is a channel that increases positive information sources to consumers, and is beneficial to improving enterprises' profits and turnover. However, if the content of endorsement and testimonial advertising is false, or fails to display information independently or objectively, enterprises may violate Competition Law by using false or misleading advertising. The following sections of this study investigated how the legal system of Taiwan, the U.S., Canada, Mainland China, and Germany stipulate endorsement and testimonial advertising. The main issues are, as follows: (1) principle of disclosure of material connection--if a certain material connection exists between people engaging in endorsement and testimonial advertising and advertisers, the independence and reliability of endorsement and testimonial advertising will be affected, and such a material connection should be disclosed; (2) whether the material connection of endorsement and testimonial advertising is reasonably expected by general consumers should be disclosed in advertisement; (3) disclosure methods--material connections are legally required to be disclosed, what are the specific disclosure methods, what are the requirements, and how to disclose a relationship for consumers to recognize? (4) definitions and identifiability of endorsement and testimonial advertising--what kind of the opinion expression of third parties online are pure information provision and feedback sharing, or whether they are substantial advertisement and should be stipulated by law; (5) regulations of online endorsement and testimonial advertising--the spreading speed and dimensions of endorsement and testimonial advertising of all kinds of online word-of-mouth marketing, articles posted on social websites, blogs, internet forums, BBS, etc. are different from those of traditional media, such as TV, broadcasting, newspapers. How to regulate it is a common question? In the last section, this study takes a specific case in Taiwan as the example to explain how the competent competition authority--the Fair Trade Commission, imposes punishments on a foreign company engaging in online endorsement and testimonial advertising in compliance with the Fair Trade Act in Taiwan. …

Using Personality Testing as Part of the Employee Selection Process: Legal and Policy Issues for Employers

Abstract: INTRODUCTION An advantage often cited in the literature regarding internal hiring or promotion is that current employees are known commodities regarding their "fit" with the organization's culture and work environment (Krell, 2015). The easily acquired intimate knowledge of current employees creates a strong incentive to emphasize promoting from within when the need arises. As organizations grow and labor markets become tighter, the lack of available promotable employees may dictate that the employer look to external job markets to fill positions. Assessment as to whether an external candidate's personality will be a good fit for the organization is often described as a key factor that influences the effectiveness of those individuals and also one of the most difficult elements to assess in the selection process (Krell, 2015). In recent years, technological advances in the nature of selection systems has enabled employers to increase their use of online technology to screen job applicants' personalities as to their potential fit with an organization's culture and work environment, and this increased use has not gone unnoticed by US Equal Employment Opportunity Commission regulators (EEOC) (Lundquist, 2015). The purpose of this paper is to examine legal and policy issues for employers when utilizing technology to assess an applicant's personality as part of the employers screening of external applicants for employment, and policy and practice suggestions for employers to facilitate compliance with EEOC guidelines. In her April 15, 2015 testimony before the EEOC, Dr. Kathleen K. Lundqist, of APT Metrics, Inc. testified that "candidates for jobs today are increasingly being screened using online technology" (Lundquist, 2015). In the written report of Lundquist's testimony, she cited a 2011 global assessment report by Fallaw and Kantrowitz (2011) that reported that employers are utilizing a variety of online technology that includes Online applications (some of which contain scored questions the answers to which may disqualify the applicant from further consideration); biodata or personality tests administered online to thousands of candidates; responses to "interview" questions which may be videotaped and uploaded online, and even online background checks. In a survey of domestic and international organizations, 81 percent of the respondents indicated that they were utilizing online assessments, and 83 percent indicated that they allow applicants to complete the assessments remotely in unproctored settings (Fallaw & Kantrowitz, 2011). As online technology that can be utilized in employee selection systems has become more "affordable" the clear rationale for employers making more use of it in their selection processes is associated with cost efficiency (Lundquist, 2015). The new technology provides employers with the capability to screen large numbers of job applicants in an efficient manner and as long as "adverse impact can be minimized or eliminated by these tools, employers are often willing to sacrifice some level of validity to increase diversity and reduce the risk of litigation (Lundquist, 2015). There has been a long standing concern associated with the validity of personality assessment tools in making selection decisions. It is this long standing concern associated with the validity of personality assessment tools in making selection decisions that is the focus of this paper. In spite of the long running concern associated with the validity of the instruments used according to Lundquist, there continues to be "surprisingly little real validation evidence being collected to substantiate the job relatedness of the instruments used" (Lundquist, 2015). WHY PERSONALITY TESTING? Over time, employers have utilized a variety of tools and procedures to screen applicants for entry level positions and promotion opportunities attempting to identify individuals who have more than just the requisite knowledge, skills, and abilities (KSA's) to perform. …

An Analysis of the Accounting and Financial Effects of Inconsistent State and Federal Laws on Growth of the Recreational Marijuana Industry

Abstract: INTRODUCTIONThe recreational marijuana industry exists in an environment of legislative uncertainty resulting from states legalizing recreational marijuana while it is still considered illegal at the federal level. For the recreational marijuana industry, legalization did not occur until 2012 when Colorado first legalized it and has since been followed by three other states and Washington D.C. The dichotomy between state and federal laws has created interesting accounting and financial effects; including how financial institutions, CPAs, and the individual marijuana businesses themselves are affected by the inconsistencies in the laws from an accounting and finance perspective.From a financial institution standpoint, one of the most important aspects that is influenced by the differing state and federal laws includes providing services to marijuana-related businesses while still adhering to federal banking regulations. Banks are subject to a number of federal regulations that they must follow regardless of states' stances on recreational marijuana. When considering the accounting and financial effects from a marijuana business owners perspective, there are a number of important aspects that can be considered. These include the tax rates applied to business owners, the environment in which the business operates, and the accounting methods used. From a CPAs perspective, there are numerous facets to consider such as following available guidance and providing services to marijuana businesses while remaining in accord with accounting standards.The accounting and financial effects of the inconsistent laws from these perspectives are not mutually exclusive and often connect to each other so that an effect in one area often causes effects in the other areas as well. The purpose of this study is to identify and examine the accounting and financial effects of the inconsistencies between state and federal laws on the recreational marijuana industry.LITERATURE REVIEWFederal Legislation and ConsiderationsPast regulation-related research explores differences in societal opinions regarding the ethicality of the use and legalization of certain drugs. For example, although the use of performing-enhancing drugs (PEDs) by athletes is viewed as creating an unfair advantage and an un-level playing field by some, Osei-Hwere, et al. note that sports fans are equally divided as to whether PED use should be allowed in certain sports (2014). Likewise, much has been written regarding the morality of the use and legalization of marijuana. On the one hand, some argue that marijuana smoke is toxic and could lead to the use of more serious, dangerous drugs; however, others note that marijuana is an effective treatment for certain conditions, thereby reducing suffering (Clark, 2000), and that its legalization would reduce crime rates, save taxpayer money and generally benefit both individuals and communities (Cussen, 2000).Recreational marijuana is an emerging industry in the United States due to four states and Washington, D.C. recently passing measures to legalize the recreational use of the drug. However, marijuana is still illegal federally because it is a Schedule I drug under the Controlled Substances Act (CSA) (CSA, 2012). Schedule I drugs are those that the federal government lists as having a high potential for abuse, no accepted medical use, and lack of safety even under medical supervision (CSA, 2012). The illegality of marijuana at the federal level allows for a number of civil and criminal penalties that can be assessed against people who cultivate, sell, or distribute marijuana even if legal by state standards (Gramlich and Houser, 2015), and the federal government has prosecuted individuals for the use and possession of marijuana even when such use and possession was permitted under state law (Barkacs, 2010). This creates a unique dichotomy between federal and state laws.According to the Internal Revenue Code (IRC), gross income is defined as all income from whatever source derived (26 U. …

Responding to Occupational Safety and Health Administration (OSHA) Whistleblower Investigations: Policy and Practice Issues for Employers

Abstract: INTRODUCTIONThe OSHA Whistleblower Protection Program enforces 22 federal statutes protecting employees that report violations of a wide variety of federal laws (Table 1). From workplace safety to securities laws, the depth and breadth of the program's reach takes in a wide swath of the American economic landscape.In fiscal year (FY) 2014, the United States (US) Occupational Safety and Health Administration (OSHA) accepted 3,060 cases for investigation (Table 2 ). This marked the first time in its history that the agency had surpassed 3,000 cases (Maurer, 2015). The purpose of this paper is to briefly examine the reach of OSHA's Whistleblower Protection Program, to examine where the agency's resources have been focused in recent years, and to identify policy and practice suggestions for employers to facilitate compliance.OSHA'S WHISTLEBLOWER PROTECTION PROGRAMThe passage of the Occupational Safety and Health (OSH) Act in 1970 signaled the beginning of a new era in protection of worker rights to a safe and healthy work environment. Section 11(c) of the Act specifically prohibits employers from discriminating against employees who exercise a wide variety of rights under the OSH Act including the filing of complaints, participating in inspections, reporting an injury, raising a safety or health complaint with their employer, and reporting a violation of the statutes herein (DOL, 2015, A). Workers are also protected from retaliation or discrimination in the exercise of their rights under the act. Over time, the US Congress has expanded OSHA's whistleblower authority to protect workers from retaliation and discrimination under the twenty-two federal statutes listed in Table 1. Worker complaints must be reported to OSHA within set time frames proscribed by each statute following the alleged discriminatory action (Table 3).Threats, acts of intimidation, and taking adverse actions against employees are examples of the common retaliatory actions taken by employers to discourage whistleblowers (Yeargain and Kessler, 2010). Unfavorable employment actions identified by the U.S. Department of Labor (DOL) that can lead to complaints against employers include those listed in Figure 1.Procedures for filing complaints and investigation of complaints can vary by statute. For example, an allegation of discrimination or retaliation against an employee that has attempted to exercise a right as an employee under the OSH Act must be filed within 30 days of the alleged discriminatory employment action. In states where an OSHA approved state plan is available, the employee may file a complaint with both the State and Federal OSHA offices. Individuals may file online, using OSHA's Online Whistleblower Complaint Form, via mail to a local OSHA Regional or Area Office, or telephone United States Department of Labor, (DOL), 2015), D). There are 22 states or territories that have OSHA-approved State Plans that cover both private and public sector workers (Figure 2).Filing a complaint under any other whistleblower statute enforced by OSHA must be filed within the appropriate time limits specified in the statute and must be filed directly with Federal OSHA (United States Department of Labor, (DOL), 2015), D).REMEDIESThe remedies available to individuals under OSHA's whistleblower protection program "vary according to statute and are subject to legal interpretations and decisions" (Fairfax, 2007). Allowable remedies under all statutes include reinstatement orders, awards of back pay, and compensatory damages. Back pay awards are offset by interim earnings. In some cases, "front pay" may be allowed. Front pay "encompasses future wage losses, calculated from the end-date of back-wages, and projected to an agreed-upon future date in cases where reinstatement is not feasible" (Fairfax, 2007). Available remedies available also include those designed to address the impact of violations on the entire workforce. …