Search results for "ComputingMilieux_LEGALASPECTSOFCOMPUTING"

Impact of European Data Protection Reform on direct marketing

2019

This study explored the influence of the legislation adopted under the EU Data Protection Reform on the direct marketing. Since the introduction of the previous data protection legislation, the amount of data collected, processed and stored has grown exponentially, resulting in the increased risk to the data security of an individual. Thereby, introduction of new rules is a necessity in order to achieve proper execution of data subject’s rights in the digital age and create efficient and simplified rules for the companies to apply. Direct marketing is based on the actions connected to personal information – data is gathered via cookies, stored for the purposes of communication and analyzed …

Crossing borders: Nordic research in music education in an international perspective.

2010

Rights and science in the drone era actual challenges in the civil use of drone technology

2017

Although Drone technology has a great future, drones are here right now. In fact, drone is one of the current technological devices with the greatest prospects for use. It is estimated that last year the drone business mobilized more than 7 million dollars worldwide in the distribution sector, and that this figure would approach 30 million by 2021. Certainly, although its use is very widespread in the military field, it is in the civil field where its applications, with a broad range of use, presents the greatest challenges, although the actual legal framework reduces its possibilities due to a very restricted use of these devices. Nevertheless, we need to guarantee a safe use and fundament…

DO WE NEED INTERNAL AUDIT, FINANCIAL AUDIT OR COACHING?

2014

The engagement of auditors in the reporting of corporate social responsibility disclosure

2018

In this research, we aim to examine how large auditing firms and audit/non‐audit fees affect corporate social responsibility (CSR) disclosure. We show that the big four auditing firms and the audit and non‐audit fees paid by audited firms encourage CSR reporting. Overall, our findings suggest that big auditing firms play a relevant role in CSR disclosure, which may help to mitigate informative asymmetries between managers and stakeholders. Furthermore, audit and non‐audit fees paid by audited companies promote voluntary non‐financial information disclosure. These findings should be of interest to policymakers given the relevant role that CSR disclosure may play in the decision‐making proces…

CREATIVITY VERSUS ILLEGALITY WHEN OPTIMIZING A COMPANY`S FISCAL COST

2012

Effectively managing the economic and financial resources of any company means taking account of business fiscal level, too. Companies concern is shifting from effective economic management to optimum fiscal management also known as fiscal optimization. It should be specified that managing taxes and fees in order to optimize them does not mean infringing the law. Correct and justified fiscal management can help prevent the inconveniences caused by tax evasion or fiscal frauds.

How Does Family Management Affect Firm Performance : Evidence from Taiwanese Firms

2011

This study used the panel data of 465 Taiwanese listed companies by applying both accounting and market-value indicators to an examination of family management’s influence on firm performances. The empirical results show that family firms in Tai-wan have performed better than non-family firms. The combination of equity owner-ship and management right has helped family firms reduce agency cost and enhance firm value in the long run. As for family management, the empirical results suggest that if the founder serves as the chairman and CEO at the same time, it is most benefi-cial to the firm’s performance. When the position of CEO is passed to a hired manag-er, it may enhance firm performance …

Professional Accountants' Ethical Intent - The Impact Of Job Role Beliefs And Professional Identity

2012

Although ethics is commonly defined as the science of the moral, the present paper shows that the larger part of contributions to the emerging innovation ethics discourse rather does than studies moral communication. Instead of descriptevely analyzing how moral dilemmas are soleved and decision-making refers to moral communication, contemporary innovation ethicists try to solve moral dilemmas by moral communication. In doing so, the larger part of innovation ethics is subject to a self-confusion with its own research fiels. As as result, ethics subordinates its own code of truth to the codes of power, health, law, money, and further function systems of society. Challenging this thrend, the …

MOESM1 of Is physician assessment of alcohol consumption useful in predicting risk of severe liver disease among people with HIV and HIV/HCV co-infec…

2019

Additional file 1. Table S1. List of Ethic Committees that Approved Icona Study.

MOESM1 of Clinical interval and diagnostic characteristics in a cohort of bladder cancer patients in Spain: a multicenter observational study

2017

Additional file 1. List of Ethic Committees that approved the study.