The Regulatory Impact Analyses ("RIA") published by this Department are conducted in accordance with the latest guidelines as published by the Department of the Taoiseach. Impacts are considered as part of the RIA depending on the subject matter of the Bill and include, for example, national competitiveness, SMEs, socially excluded and vulnerable groups, poverty proofing, rural communities, the environment, whether there is a significant policy change in an economic market, including consumer and competition impacts, the rights of citizens, the compliance burden, industry costs, employment, quality regulation, North-South, East-West Relations and gender equality.