Search results for "ComputingMilieux_LEGALASPECTSOFCOMPUTING"
showing 10 items of 260 documents
Detecting Asset Misappropriation: Forensic Accounting
2021
The main task of the investigation of asset misappropriation is the correct classification of a crime: identification of the fact of misappropriation and determination of the amount of misappropriated assets. Specificity of asset diversity, asset accounting requirements, and a wide range of misappropriation opportunities require specialised knowledge in accounting and economics that investigators often lack. The aim of the study is to increase the knowledge of investigators in forensic accounting in order to increase effectiveness of investigations in detecting asset misappropriation. In this article, the authors, Latvian and Lithuanian accounting experts, talk about typologies of asset mis…
How cyber breeds crime and criminals
2014
Understanding how cyber breeds novel crime and new criminals is a contribution to criminological models with significant applied value. It is highly important for law enforcement and particularly pivotal for preventive intervention. In this paper we propose a human rights-based crime definition, present explanatory models for cybercrime, and outline future arenas and drivers to suggest to the stakeholder community prevention focuses and priorities. The presented work ultimately aims towards supporting two crime preventive design initiatives, one targeted at accounting for and narrowing the cybercriminal space of means, opportunities, and motives; the other aiming at augmenting early and pro…
Future of the media : sights from the inside
2012
Journalists as workers and makers of news are a very important stakeholder group for news media companies. It is vital for organizations to acknowledge the needs and expectations of their stakeholders, because fulfilled expectations lead to stakeholder favor and good organizational reputation. Unmet expectations lead to loss of stakeholder trust and bad organizational reputation. The purpose of this master’s thesis was to map the expectations and experiences of journalists and freelancer journalists working for major Finnish media companies. The aim was to find out how journalists see the future of media and their own future roles as journalists, how social media has affected journalists’ w…
Moral sensitivity in information security dilemmas
2019
Activities that undermine information security such as noncompliance with information security policies raise moral concerns since they can expose valuable information assets. Existing research shows that moral reflection could play an inhibitory role in one’s decision to undermine information security. However, it is not clear whether users interpret such decisions from a moral standpoint to engage in moral reflection in the first place. Users have to be morally sensitive before they engage in moral reflection. Moral sensitivity involves perceiving a situation as morally relevant, identifying the parties involved and perceiving possible courses of action. We examine moral sensitivity in se…
Intellectual property strategies and firm growth : evidence from Finnish small business data
2012
The goal of this study is to shed light on the relationship between intellectual property (IP) strategies and firm growth. In brief, IP strategies are means of capturing returns on innovation investments. Employment effects and sales growth effects of innovations have been studied extensively in both theoretical and empirical economic literature but prior research has seldom included IP strategies into the analysis. There is little knowledge, whether there exists growth rate differences among firms that use different IP strategies and do patenting firms effectively demonstrate stronger growth than their non-patenting counterparts. Present study considers IP strategies as potential firm grow…
The value-added internal audit in public administration in Latvia
2019
The quality of internal audit and the added value of internal audit are unanswered questions in many public institutions in Latvia and around the world. This research was aimed at determining the evaluation approach of internal audit in the public sector of Latvia and developing a list of added value or benefits of the internal audit in a local government. The monographic method and the survey method, an expert survey, were used in the paper. The author has developed a valuation approach of internal audit in local governments. The author offers applying the approach developed when carrying out external evaluations to the commission of the responsible ministry in the sector, the representati…
Transparencia y nuevas tecnologías en las Cooperativas de crédito
2004
An international reaction was required to the financial scandals of recent years, and some States started to reform corporate governance. Two main systems were used – self-regulation through good governance codes, and legislative measures to achieve transparency in financial markets. The principle of transparency is based on two premises – corporate governance and business information in the framework of new technologies. This study analyses the enforcement of the new Spanish legislation on transparency in credit cooperatives from a dual perspective – that of organisational structure, and members’ rights to information and the use of new technologies.
LEGAL CONSIDERATIONS REGARDING THE INTRODUCTION AND IMPLEMENT OF THE PROPOSED `FINANCIAL TRANSACTION TAX` ON PENSION FUNDS. IMPACT ON TRANSACTION COS…
2012
In economies in which pension obligations are substantial, it is important that there is a high degree of trust in the financial reporting of pensions by employers and by pension plans. The objective of this paper is to assess legal considerations regarding the introduction and implement of financial transaction tax mechanisms in private pension system. In line with this objective, an understanding of causes, implications, solutions for pensions is essential to being able to efficiently and effectively create a secure fiscal environment.
Six Facets of Ethical Leadership : An Executive's Guide to the New Ethics in Business
2001
Johtotehtäviin liittyvien huolenaiheiden yhteydet urasuunnitelmiin ja työtavoitteisiin korkeasti koulutetuilla asiantuntijoilla
2020
Worries about leadership among highly educated professionals: Associations with career aspirations and personal work goals.
 We investigated how highly educated professionals’ worries about leadership roles relate to their career aspirations and personal work goals. Altogether 1151 professionals without leadership positions participated in the survey study. Participants with a high number of leadership-related worries were not planning to pursue leadership positions. Instead, their goals included increasing personal well-being or ending their career. Vice versa, participants with least leadership-related worries strived for career advancement. These findings indicate that worries about…