Compliance organization and compliance function must constantly evolve and be adaptable, both through further development within the company and changes in the political and legal situations in which companies operate. In this issue, we kick off with a piece of thought in which Michele DeStefano (Content Curator) engages with experts from compliance practice, including Markus Endres (Advisory Board CEJ) on the question: What role can and should compliance play in digital transformation in the enterprise? From a legal perspective, it is clear that determining the 'role' of compliance is exceedingly relevant, if only because of liability. Furthermore, our authors in this issue deal with the 'Monaco Memo' and its significance for antitrust investigation in the USA and with the continuing relevant topic of sanctions compliance. In addition, our authors from Austria and Liechtenstein describe the implementation of an effective compliance management system in the company and the Compliance Officer’s duty to monitor.

For decades, the importance of information technology (IT) for organizations has continuously increased. To ensure effective IT management and operations, to enable the business, and to stay competitive, many large organizations appoint a Chief Information Officer (CIO) as their highest-ranked IT executive (Preston et al., 2008). While many small to medium-sized enterprises (SMEs) face similar challenges concerning IT, they often lack the resources to employ a full-time IT executive (Bhagwat & Sharma, 2007; Cragg et al., 2013). However, Kamariotou and Kitsios (2022) find that strategic planning and alignment with IT are important determinants for increasing an SME’s business value. An increasing number of SMEs started to employ CIOs part-time to avoid the risk of not staying competitive and losing business value (Moise, 2021; Pratt, 2022). Such so-called “Fractional CIOs” are often highly experienced and skilled individuals working for multiple SMEs simultaneously (Kratzer et al., 2022). By contracting a Fractional CIO, SMEs benefit in various ways. First, they get an experienced IT leader at a fraction of the cost. Second, they remain flexible concerning billable hours and the time horizon of the engagement. Third, they are receiving an outside-in perspective and might profit from the Fractional CIO’s experience gained from simultaneous engagements. Even though the Fractional CIO role benefits SMEs, adoption and awareness are still low. Further, substantial research on the novel role is missing. This dissertation aims to establish a new stream in CIO research that explores the role of the Fractional CIO. Our comprehensive literature review of the CIO research field provides the basis for this research (Kratzer et al., 2023b). As we explore this novel phenomenon, we are also interested in how to best report research findings. We, therefore, aim to conceptualize techniques to convey novel phenomena in information systems (IS) research in an illustrative way. Hence, we posed the following overarching research questions: RQ1: How can novel phenomena be communicated in an illustrative yet rigorous way in research papers? RQ2: What is the state-of-the-art in the CIO research field, and what are further avenues for research? RQ3: What concepts provide SMEs with the experienced IT executive management they need? RQ4: What makes Fractional CIO engagements successful? RQ5: How does the role of the Fractional CIO take shape in practice in the German market? These overarching research questions are answered through six consecutive publications. 1) 'Literary Sketches in Information Systems Research: Conceptualization and Guidance for Using Vignettes as a Narrative Form' This paper is conceptual and has a methodological focus on the use of vignettes. The paper contributes to the usage of vignettes as a narrative form in academic research, providing a taxonomy that structures vignettes and identifies three archetypes. By conceptualizing vignettes through a taxonomy and archetypes, we create transparency for the usage of vignettes, encourage the use of vignettes, and provide recommendations how to use them more rigorously. Long term, this might contribute to a better exchange between academia and practice through better comprehensibility of academic papers. 2) 'Four Decades of Chief Information Officer Research: A Literature Review and Research Agenda Based on Main Path Analysis' In this paper, we conducted a bibliographic literature review using main path analysis, which helped to objectively identify existing topics based on their importance. We also illustrated the knowledge flow in CIO research by identifying major and emerging research streams and analyzing their evolution over time. Additionally, we aggregated central papers in CIO research and developed a research agenda to provide guidance for future research. Overall, this paper helps to advance the understanding of the CIO research field and provides insights for researchers and practitioners. 3) 'The Fractional CIO in SMEs: Conceptualization and Research Agenda' With this paper, we were the first to conceptualize the role of the Fractional CIO and to develop a research agenda for this novel research field. The results from this paper contribute to research and practice in several ways. First, we are the first authors to conceptualize the role of the Fractional CIO, derive a definition, compare it to existing CIO role research, and derive four engagement types. Second, we develop a research agenda to guide future research in the new Fractional CIO research field. Third, we contribute to practice by promoting the role’s awareness among potential Fractional CIOs and organizations. Fourth, we show that Fractional CIO services are versatile and can benefit organizations of different sizes and maturity levels, and there are diverse possibilities for evolution. 4) 'What Makes Fractional CIO Engagements in SMEs Successful? – A Research Framework' In this paper, we developed a research framework for Fractional CIO engagement success. It makes contributions to research and practice. First, we propose a research framework for Fractional CIO engagement success and, therefore, develop a common ground for future research. Second, we provide practical advice for Fractional CIOs and SMEs regarding factors for engagement success. Third, we raise awareness about the Fractional CIO role that may benefit many SMEs around the world. 5) 'Factors for Fractional CIO Engagement Success' In this paper, we used Q-methodology to empirically evaluate the relative importance of factors influencing Fractional CIO engagement success and to identify different viewpoints on engagement success. Our paper makes several contributions to research and practice. First, our paper is the first to identify and evaluate the importance of factors for Fractional CIO engagement success. Therefore, it serves as a basis for further research in the new Fractional CIO research field. Second, we find that upper echelon theory (Hambrick & Mason, 1984) can be applied to executives independent of their contractual relationship in cases of comparable responsibilities. Third, by thoroughly applying Q-methodology, we showcase an exploratory tool for identifying opinions and preferences of participants and clustering them accordingly. This approach provides guidance for other IS scholars to apply it. Fourth, we develop preliminary archetypes of Fractional CIOs and, based on that, provide tentative advice for Fractional CIOs and organizations that hire them. These preliminary archetypes enabled us to identify further theoretical explanations of this phenomenon. In addition to transaction cost theory, agency theory, and upper echelon perspective, we found that stewardship theory and dynamic capabilities explain additional characteristics of Full-ownership CIOs and Change Agents. 6) 'Mehr als Vollzeit: Fractional CIOs in KMUs' This paper summarizes the results of our previous studies regarding the Fractional CIO role in German language and conducts semi-structured interviews with three Fractional CIOs from Germany to complement it with a perspective on the German market. Overall, we find that the Fractional CIO role in the German market is performed similarly to the international market. The interviewed German Fractional CIOs/CTOs could not clearly identify any hurdles that might explain the low adoption of the role. However, all three German Fractional CIOs agree that German SMEs would strongly benefit from Fractional CIOs. (References to be found in the full text)

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Vi har under 2023 sett flertalet av våra kollegor kämpa med utmattningsproblem. Vid ett av Skaraborgs regementes utbildningskompanier har en tredjedel av officerarna uppvisat stressymptom. Syftet med den här uppsatsen är att förstå vad som orsakar långvarig stress hos officerare vid Skaraborgs regemente. Då vi försökt förstå individers upplevelser har vi valt en hermeneutisk positionering och en induktiv, kvalitativ ansats. Vi har samtalat med sju officerare som har eller har haft utmattningsproblem. Samtalen har sedan analyserats genom Informed grounded theory. Vi har även samtalat med några befattningshavare för att få en karta över utmattningsproblem inom Försvarsmakten. Dessa samtal har genomgått en enklare innehållsanalys. Den bild som efter detta växt fram bygger på fem teman som till del går i varandra och ger ett sjätte tema som är stressens konsekvens. Förutsättningar är de förutsättningar officeren har med sig och får av arbetsgivaren att göra sitt jobb och möjligheter att återhämta. Krav som visar hur kraven från arbete, privatliv och inte minst de krav individen skapar själv påverkar. Ambition som handlar om officerens egna krav och förväntningar på sig själv. Kunskap om problemet innefattar officerens kunskap om långvarig stress, utmattningsproblem och hur återhämtning fungerar. Struktur som belyser hur god struktur fördröjer problem och är nödvändigt för att komma tillbaka efter utmattningsproblem. Dessa ledde till Konsekvenser som innefattar de symptom och reaktioner som skapat det lidande våra respondenter öppet beskriver. Konsekvenserna är det som är själva anledningen till vårt syfte. Vi har i vårt arbete kommit fram till följande slutsatser: •Utmattningsproblem hos officeren skapas i spänningen mellan bristande förutsättningar och för hög egen ambition. •Avsaknad av stöd när officeren får bristande förutsättningar och har hög ambition accelererar utmattningsprocessen. •En otillräcklig struktur i arbete och privatliv ökar effekten av komplexitet och hög belastning, minskar känslan av kompetens och påskyndar på så vis utmattningsprocessen. •Hela livet, både arbetslivet och privatlivet samverkar till att fylla bägaren. •Bristande kunskap om utmattningsproblem och återhämtning eller att inte ta ansvar för återhämtning ger mindre motståndskraft och allvarligare konsekvenser. •Det saknas en karta över utmattningsproblem i Försvarsmakten. / During 2023 we have seen several of our colleagues struggle with exhaustion problems. At one of the training companies at the Skaraborg regiment of the Swedish army one third off the Officers and Noncommissioned officers (NCOs) exhibit clear symptoms of stress. The purpose of this thesis is to understand what causes cumulative stress in officers and NCOs at the Skaraborg regiment. We have tried to understand the experience of individuals. Therefore, we have chosen a hermeneutic paradigm and an inductive qualitative approach. We have elected to converse with seven officers and NCOs who have or have had exhaustion problems. The conversations have been analyzed through Informed grounded theory. The emerging picture rests on five themes who partially intersect and consequently produce a sixth. Conditions are the conditions the individual bring with them and the conditions they get from the employer to do their job and recover. Demands which demonstrates how the demands from work, their personal life and not least the demands the individual creates for themselves. Ambition which describes the demands and expectations the individual imposes on themselves. Knowledge of the problem contains the individual’s knowledge of cumulative stress, problems of exhaustion and how recovery works. Structure which illuminates how a good structure in work and personal life delay stress related problems. How structure is necessary to recover after exhaustion problems. These themes all lead to Consequences which comprises of those symptoms and reactions to stress which creates the suffering our respondents have so openly described. The consequences which are the reason of our purpose. We have reached the following conclusions: •Exhaustion problems in officers and NCOs are created in the tension between deficient conditions and individual ambition. •The lack of support when individuals have deficient conditions, and a high ambition accelerates the exhaustion process. •A deficient structure in work life and personal life increases the effect of complexity and high task load. It reduces the feeling of accomplishment and so doing hastens the exhaustion process. •Life as a whole, both work life and personal life conspire to create exhaustion problems. •Lack of knowledge of exhaustion problems and recovery or not applying existing knowledge reduces resistance and aggravates consequences. •There is no map of exhaustion problems in the Swedish armed forces.

An independent industry of Environmental Control Officers (ECOs) is active on various construction sites across South Africa. It forms part of a global network of verifiers, such as Environmental Impact Assessment (EIA) and EIA follow-up verifiers. This network authenticates statements about and the implementation of sustainability commitments made during the planning phase of major construction projects. International studies show that the construction industry is experiencing many challenges to deliver sustainability commitments, including inadequate collaboration between role players, illdefined roles and responsibilities, and insufficient use of environmental governance approaches. On-site verifiers like ECOs may aid in restraining these challenges by bridging ineffective governance approaches, such as classic EIA with new governance approaches, for instance self-responsibility (e.g. Environmental Management Systems (EMSs)) and involvement of third parties. Moreover, an “independent from all” verification function may be vital in developing countries such as South Africa, where trust between the government, market and public is particularly fragile due to historical injustices. Interestingly, limited learning has been drawn and shared from this function’s real-world experience. There are also differing views on the role, independence and value of ECOs, due to roles, frequent interaction with persons responsible for delivering sustainability commitments, and collaboration with third parties being ill-defined. The overarching purpose of this study is to advance understanding of independent ECOs in major South African construction projects. Three lines of inquiry are followed. The first is to define what the role is, or ideally should be, of an ECO in the South African compliance monitoring and enforcement effort. The second is to identify what factors might influence the independence of verifiers. The third is to appraise how and to what extent independent EIA follow-up verifiers add value in major construction projects in the developing country context of South Africa. This study’s research assumptions are based on the real world of ECOs and uses a mixed method research approach to draw knowledge from the industry. The strategies of inquiry include a survey, interviews, and multiple case study evaluations. The methods for data collection include literature review, a self-administered survey questionnaire, semi-structured interviews, video material, observations of practice at case studies, and the collection of project documentation. The methods used for data analysis are the categorisation and measuring of opinions and statements of survey participants, the analysis of video material and project documentation, and the nominal categorisation and ordinal scaling of case study results. Three journal articles capture the essence of the research results and form part of the thesis report, as prescribed by the North-West University’s rules for doctoral theses in article format. All three articles were peer-reviewed and published in journals aimed at international audiences. Article 1 of the thesis highlights that an industry of ECOs fulfils numerous roles at various construction sites across South Africa. The results identify the importance of ECOs functioning independently of all role-players, but warn that obsessing about independence may compromise the ability of ECOs to fulfil their roles. The results also show that industry is in need of competence and the regulation thereof, as well as support from all role players. By drawing from the research results, the thesis defines an ECO. Article 2 of the thesis reiterates that independence is central to internationally acclaimed verification fields and important to ensure the credibility of EIA. The study identifies 18 factors that might influence the independence of EIA follow-up verifiers and divides the factors into five categories: financial, commercial, professional, personal, and other. By identifying and sharing these factors, this thesis aids in anticipating and avoiding potential conflict of interest between environmental role players. Article 3 strengthens the continuum between environmental governance approaches by conceptualising a framework for appraising the value of independent EIA follow-up verifiers. The framework provides for inter-linking principles and objectives of sustainability to the performance areas of EIA, EIA follow-up and the EMS. The appraisal results indicate that independent verifiers add most value when they are involved in screening, checking compliance, influencing decisions, community engagement, and integrating environmental governance approaches. The study confirms the benefits of adaptable, proactive, experienced, and independent EIA follow-up verifiers, such as ECOs, on major South African construction projects. / PhD (Geography and Environmental Management), North-West University, Potchefstroom Campus, 2015

An independent industry of Environmental Control Officers (ECOs) is active on various construction sites across South Africa. It forms part of a global network of verifiers, such as Environmental Impact Assessment (EIA) and EIA follow-up verifiers. This network authenticates statements about and the implementation of sustainability commitments made during the planning phase of major construction projects. International studies show that the construction industry is experiencing many challenges to deliver sustainability commitments, including inadequate collaboration between role players, illdefined roles and responsibilities, and insufficient use of environmental governance approaches. On-site verifiers like ECOs may aid in restraining these challenges by bridging ineffective governance approaches, such as classic EIA with new governance approaches, for instance self-responsibility (e.g. Environmental Management Systems (EMSs)) and involvement of third parties. Moreover, an “independent from all” verification function may be vital in developing countries such as South Africa, where trust between the government, market and public is particularly fragile due to historical injustices. Interestingly, limited learning has been drawn and shared from this function’s real-world experience. There are also differing views on the role, independence and value of ECOs, due to roles, frequent interaction with persons responsible for delivering sustainability commitments, and collaboration with third parties being ill-defined. The overarching purpose of this study is to advance understanding of independent ECOs in major South African construction projects. Three lines of inquiry are followed. The first is to define what the role is, or ideally should be, of an ECO in the South African compliance monitoring and enforcement effort. The second is to identify what factors might influence the independence of verifiers. The third is to appraise how and to what extent independent EIA follow-up verifiers add value in major construction projects in the developing country context of South Africa. This study’s research assumptions are based on the real world of ECOs and uses a mixed method research approach to draw knowledge from the industry. The strategies of inquiry include a survey, interviews, and multiple case study evaluations. The methods for data collection include literature review, a self-administered survey questionnaire, semi-structured interviews, video material, observations of practice at case studies, and the collection of project documentation. The methods used for data analysis are the categorisation and measuring of opinions and statements of survey participants, the analysis of video material and project documentation, and the nominal categorisation and ordinal scaling of case study results. Three journal articles capture the essence of the research results and form part of the thesis report, as prescribed by the North-West University’s rules for doctoral theses in article format. All three articles were peer-reviewed and published in journals aimed at international audiences. Article 1 of the thesis highlights that an industry of ECOs fulfils numerous roles at various construction sites across South Africa. The results identify the importance of ECOs functioning independently of all role-players, but warn that obsessing about independence may compromise the ability of ECOs to fulfil their roles. The results also show that industry is in need of competence and the regulation thereof, as well as support from all role players. By drawing from the research results, the thesis defines an ECO. Article 2 of the thesis reiterates that independence is central to internationally acclaimed verification fields and important to ensure the credibility of EIA. The study identifies 18 factors that might influence the independence of EIA follow-up verifiers and divides the factors into five categories: financial, commercial, professional, personal, and other. By identifying and sharing these factors, this thesis aids in anticipating and avoiding potential conflict of interest between environmental role players. Article 3 strengthens the continuum between environmental governance approaches by conceptualising a framework for appraising the value of independent EIA follow-up verifiers. The framework provides for inter-linking principles and objectives of sustainability to the performance areas of EIA, EIA follow-up and the EMS. The appraisal results indicate that independent verifiers add most value when they are involved in screening, checking compliance, influencing decisions, community engagement, and integrating environmental governance approaches. The study confirms the benefits of adaptable, proactive, experienced, and independent EIA follow-up verifiers, such as ECOs, on major South African construction projects. / PhD (Geography and Environmental Management), North-West University, Potchefstroom Campus, 2015

ITC/USA 2006 Conference Proceedings / The Forty-Second Annual International Telemetering Conference and Technical Exhibition / October 23-26, 2006 / Town and Country Resort & Convention Center, San Diego, California / One of the primary goals of telemetry post processing is to format received data for review and analysis. This occurs by both displaying processed data on video monitors and by printing out the results to hardcopy media. Controlling access (i.e. viewing) of telemetry data in soft form (i.e. video monitor) is achieved by utilizing the existing framework of authentication and authorization on the client/server machines hosting the telemetry data (and post processing applications). Controlling access to hardcopy output has historically been much more problematic. This paper discusses how to implement secure printing services for telemetry post processing applications.

Syftet med denna studie var undersöka varför kvinnor söker sig till sjöfartshögskolor, vilka förväntningar som finns hos de kvinnliga sjöbefälsstudenterna inför och under utbildning och hur de blivit bemötta i sina studier och yrkesval. Studien sökte även svar på vad som motiverat och eventuellt oroat kvinnorna i deras studier och vid tanken på en framtida karriär till sjöss. Som metod valdes en enkätstudie, med kvinnliga studenter vid de två svenska sjöfartshögskolorna som urvalsgrupp. Resultatet visar att svenska kvinnor i större utsträckning låter sitt yrkesval drivas av det man lockas till än det man har erfarenhet av och att svenska kvinnor jämfört med polska kvinnor är beredda på att pröva ett yrke som man har ingen eller liten erfarenhet av. Svenska kvinnliga studenters familjer ställer sig i större utsträckning positiva till deras studieval jämfört med de polska kvinnornas familjer. Både de svenska och polska kvinnorna upplever en problematik att förena familjeliv och karriär till sjöss. Svenska kvinnor känner i betydlig större utsträckning än polska kvinnor psykiska påfrestningar under sin praktik. / The study aimed to investigate why young Swedish women applies for maritime academies, thier expecations before and during beginning their studies and how their surroding reacted to their chosen field of study. This study also aimed to investigare what motivations and possible fears the female students have during their studies and at the thought of a future career at sea. For the study, a questionnaire survey was selected as method, with target group consisting of all female marine officer students at Linnéaus University and Chalmers University of Technology. The result showed that Swedish female students tend to enter the maritime academies based on feelings, rather than experience, and that Swedish female students are more willing than Polish female students to try a profession they have non or little experience of. The Swedish students families are in greater occurrence approving their chosen filed of studies. Both Swedish and Polish students expected to experience problems in uniting a career at sea with family life. A very low amount of the Swedish students aimed to become a senior officers or a Captians in the future. A large group of the Swedish students experienced psychical challenges during their internships.

The purpose of this study was to understand what the professionals experiences are of stressed youth. We did a qualitative study with interviewing three school nurses, one welfare officer and two recreation leaders. Research is saying that stress is increasing among the youth and that girls are more stressed than boys. It also says that medium is a big consequent for that (ex. Brun M. Sundblad, 2006). In our study we found out that the professionals thought the same thing and they meant that Internet and mobile telephones was the biggest problem for being stressed. We analysed the results with the help of Giddens (2007), Frank (2009) and Marmot (2006) theories. Giddens (2007) is saying that our society is changing and that we are becoming more self-centred individuals. He also says that our society is moving very fast and that the communications and information is spreading fast all over our world. Frank (2009) means that people are always comparing them self’s with people around them. It is the rich groups that are increasing the consumption in our society, not medium. Marmot (2006) is saying that people’s health has a big deal to do with if you are living among the same kind of people, with the same amount of  material welfare or not. If you have a lot of money and lives on a street with the same kind of people, you’re health will be better, then if it would be big differences among you. These aspects was something that we found out during our study, which the professionals did not mention, they blamed the medium for allot of the stress.

我國兩性工作平等法制，受到國際潮流之影響，歷經十餘年努力，在諸多婦運團體、學者專家、立法委員的奮鬥下，終於在民國90年12月21日完成三讀立法程序，並於次年3月8日正式施行，至今已6年。就政府部門而言，其不僅為本法之主管機關（兩性工作平等法第4條規定），更是眾多公務人員的雇主。因而政府機關如何推動、施行兩性工作平等法，以及其落實兩性工作平等法之程度，不僅將為私部門之楷模，更是政策成敗重要關鍵之一。 本研究以關務機關為例，採用質性研究，以文獻探討法蒐集兩性工作平等相關文獻探討及相關規範予以對照比較分析，以了解兩性工作平等相關議題歷史軌跡，進程及未來趨勢，並透過比較研究法就英美國家實施兩性平權措施經驗與我國兩性工作平等實施情形加以比較，並檢視兩性工作法施行於公部門不足之處，以建置本研究架構，另透過目標性抽樣方式選取訪談對象，以半結構的訪談大綱進行深度訪談，就訪談所得資料予以記錄、編碼、分類、整合，期了解女性及男性關務人員對於兩性工作平等法實施後的看法以及親身的經驗。希望可以藉由實證的結果，得知理論與實務的差異。從本研究中發現，一、我國兩性公平權仍有繼續努力的空間。二、兩性工作平等法部分內容可予以修改補充之。三、其他國家兩性工作平權之措施值得我國參考，但不宜貿然完全移植，必須應各國國情之不同，而提出適合自己國家的措施或制度。四、未來母性保護措施應予修正，另受訪者均認生育補助及育嬰津貼無法解決生活經濟壓力的問題。五、家庭與工作間的衝突仍在。六、關務機關兩性工作平等之落實仍有繼續加強的空間。七、兩性工作平等法宣傳不足。整體而言，兩性工作平等法實施後關務人員均持正面看法，復據本研究發現，吾人試從禁止性別歧視、促進工作平等等面向提出下列建議：一、應藉由「札根教育」建立起兩性平等、無性別高下之分的觀念。二、宣傳兩性平等之真諦。三、職場托育制度的推動。三、增加女性再就業的訓練機會。四、正視低階公務人員生育補助育嬰津貼的問題。五、公務人員相關母性保護規定應予修正。六、對於育有三歲以下子女之婦女如報考公職應比照後備軍人模式予加分優待。七、女性關務人員應克服生理障礙爭取工作績效。八、我國對於幼兒教育券的發放對象，似得參考歐美放寬至3-5歲的幼兒。 關鍵字：兩性工作平等、關務人員 / The Gender Equality Employment Law of Taiwan, ROC, influenced by international trends, passed the third reading in the Legislative Yuan on December 21, 2001, with the endeavor of women’s groups, scholars, experts, lawmakers, etc. Implemented on March 8 the next year, it has now been six years since implementation. The government is not only the “competent authority” of this act (in accordance with Article 4 of this law) but also the major employer of a large number of civil servants. Therefore, the government institutions’ manner in promoting and implementing the Gender Equality Employment Law to consolidate equal rights mentioned in this law will become the exemplar of the private sector and the key to the success of this policy. This research regards the customs office as example. Utilizing qualitative research and literature review on documents and regulations related to the Gender Equality Employment Law, it compares and contrasts the findings to understand the historical trajectory regarding the issues, the progresses, and future trends of gender equality employment. Through comparative research, the experience of the implementation of gender equality employment in UK and US will be compared with that in Taiwan to examine the inadequacy in Taiwan’s government sector in order to construct the framework of this research. In addition, purposive sampling will be used to select the interviewees, who will be interviewed with a semi-structured interview guide in in-depth interview. The data gathered in the interviews will be recorded, numbered, categorized, and integrated to understand the experiences of the male and female officers working in the customs office after the implementation of the Gender Equality Employment Law. It is hoped that the empirical findings can offer us the knowledge of the differences between theory and practice. This research discovers that: 1.There is still room for improvement regarding gender equality. 2. Part of the contents of the Gender Equality Employment Law can be amended and expanded. 3. The measures of other countries in the aspects of gender equality are worthy of our reference but without any necessity of transplanting them. 4. The protection policy of maternity should be amended in the future. In addition, all the interviewees agree that the childbirth subsidy and parental benefits cannot help alleviate economic pressure. 5. The conflicts between work and family still exist. 6. There is still room for consolidation of gender equality employment in the customs office. 7. There is insufficient promotion of the Gender Equality Employment Law. Overall, the officers in the customs office hold positive view towards gender equality employment after the implementation of this law. Meanwhile, according to findings in this study, we would like to suggest the following: 1.The concepts of gender equality and non gender priorities should be built through “fundamental education”. 2. To promote the truth of gender equality. 3. To promote a childcare system for career people. 4. To Increase the opportunities for women to receive on the job training before re-entering the job market. 5. To pay attention to the problems of childbirth subsidy and parental benefit for low-ranking officers. 6. The regulations for the protection of maternity should be amended. 7. Bonus scores should be given to women, just as retired military personnel, with a child or children below three years old in the entrance for civil servants. 8. Female officers in the customs office should overcome physical barriers to promote better accomplishments at work. 9. The issuing of children’s education vouchers should be expanded to children from 3 to 5 years old with reference to the policies in Europe and America. Key word: gender equality in employment, customs officer