Search results for "ComputingMilieux_LEGALASPECTSOFCOMPUTING"
showing 10 items of 260 documents
Business Ethics as a Sustainability Challenge: Higher Education Implications
2018
Recent financial scandals worldwide have intensified concern for business (and especially accounting) ethics. Hence, under an overall economic and social sustainability approach, it is crucial to improve the effectiveness of business ethics and corporate social responsibility (CSR) education, in terms of its impact on business students&rsquo
A Brief History of Forensic Radiology
2019
During the last two decades, forensic radiology showed, as never before, a rapid, widely diffuse, and substantial change in the legal, medical, anthropological, archaeological, and scientific approach to applications of forensic radiology itself.
The Value of Auditor Industry Specialization: Evidence from a Structural Model
2021
ABSTRACT This study investigates the value of auditor industry specialization. In the first step, we use a discrete choice model to derive the first-order demand for auditor industry specialization. Our results reveal that clients have a general preference for auditor industry specialization, relating to both audit firm and audit office specialization. We observe that specializations at the audit firm and audit office level are substitutes. We also find that larger, more complex clients have a stronger demand for industry specialization at the audit office level. In the second step, we use the results from the discrete choice model to quantify the value of auditor industry specialists for c…
On Legal Cooperation and the Dynamics of Legal Convergence
2010
In this paper, we study the dynamics of legal convergence and the comparison between the different instruments of legal convergence based on cooperative strategies (i.e., harmonization and unification) or not. To study these questions we use a model with two nation-states which is inspired in part by that used in Carbonara and Parisi (2008) where preferences of each nation-state are such that it is costly to change the law, but it is also costly to have a different legal system from the other nation-state. We show that legal unification could be achieved in the long-run through small step by step changes despite the existence of huge harmonization costs in the short run. We also show that l…
Tarifas Portuárias: Um Estudo Comparativo entre os Sistemas Portuário Brasileiro e Espanhol
2014
The objective of this study is to investigate and document the system of port taxes in Brazil and Spain. To achieve this, we consulted the laws, rules and documents, and the websites of the main Brazilian and Spanish ports. The study is unprecedented and brings out a little researched topic in Brazil, which is the port taxes. The results show that the Spanish system is structured by defining the different types of taxes to be charges. While the tax for Brazilian ports is confusing to present a diversity of shapes and charging models. This study has practical implications as they search alercar and present a system that can serve as a model for Brazil. This is because the port rates have a d…
Political Participation and Democracy in the Information Age: Effects of ICT-Based Communication Forms between the Authorities and the Citizens on Tr…
2009
Bidrag på konferanse: The Third International Conference on Digital Society ICDS 2009 1-7 February 2009 Cancun, Mexico The main trends concerning the traditional channels of participation are reduced voting turnout, reduced participation in political parties, stable participation in associations and increased citizen contact. The influence of ICT based form of communication on the relations between the authorities and the citizens are heavily influenced by the role of the citizens designed by the authorities. If the citizens are treated as customers the authorities are pursuing a consultative model focusing on creating an effective administration. The flow of information is uni linear; howe…
New insights into the problem of software piracy: The effects of neutralization, shame, and moral beliefs
2012
Software piracy is a major economic concern for organizations. Previous research indicates that neutralization, a form of rationalization, can help explain software piracy intentions. However, a knowledge gap exists in our understanding of which neutralization techniques most influence software piracy intention. To address this gap, we developed a model that explains the effects of neutralization techniques on software piracy intention. We included different types of deterrents (formal sanctions, shame, and moral belief) in our model because individuals may use neutralization techniques to mitigate feelings of guilt and shame, which, subsequently, reduce the deterrent effect. Our empirical …
Enterprise content management: An integrated perspective on information management
2005
Konferansebidrag fra 38th Annual Hawaii International Conference on System Sciences, 2005. HICSS 2005 Enterprise Content Management (ECM) is an emerging concept involving numerous software vendors, consultants, and information management practitioners around increasing market potential. However, there exist yet few academic reports on ECM from the viewpoint of organizational system implementations. This article analyses 58, mainly practitioner-oriented, case narratives of ECM projects and implementations to identify a framework of major issues that require managerial attention in organizations. The main areas covered by the framework are: objectives/impacts sought with ECM, enterprise model…
Semantic Portal for Legislative Information
2006
Semantic portals enabled by Semantic Web technologies have been suggested to provide a point of access to an integrated body of information about some domain. In the area of e-Government there are multiple possible domains for semantic portals, one of them being legislative work. In this paper we propose a semantic portal based on a rich metadata repository to support the retrieval of legislative information. The portal provides process oriented semantic browsing capabilities. A prototype of the portal has been implemented for the retrieval of Finnish legislative information.
An analysis of the Spanish ceramic tile industry research contracts and patents
2018
In this work, we apply a systemic approach to the analysis of a particular geographic territory, the industrial district. We are particularly interested in analysing the interaction between the productive-technological environment and the scientific environment by an examination of research contracts and patents. Our analysis shows that R&D activity in the Spanish ceramic tile District Innovation System was mainly conducted by suppliers. Final producers’ innovation efforts were related to non-technological aspects and differentiation.