Search results for "Information technology"
showing 10 items of 480 documents
PROMOTING THE REGIONAL COMPETITIVENESS THROUGH CLUSTERS‘ APPROACH: CASE OF THE LATVIAN INFORMATION TECHNOLOGY CLUSTER
2018
The purpose of this research is to contribute to the debate on regional competitiveness concept by evaluating genesis of the studies of concept development, and the impact assessment. This paper also presents the impact of clusters on regional competitiveness through the experience of the Latvian Information Technology (IT) cluster. The methods used in the research are literature analysis, correlation and statistical analysis. The main tasks include: (i) the usage of competitiveness concept to describe main factors of regional competitiveness, (ii) identification of the role of clusters for regional competitiveness by testing the linkage between regional competitiveness and state of cluster…
Forest ecosystem inventory and monitoring as a framework for terrestrial natural renewable resources survey programmes
2002
The established practice of forest ecosystem inventory and monitoring is recognised as a main support for terrestrial natural renewable resource survey programmes. Inventory and monitoring programmes focused on an overall assessment of ecosystem attributes evolving into global environmental survey programmes have been devised, but implementation is still quite contradictory. The state-of-the-art is discussed here, with special reference to the European Union and Italy. Topical issues are reviewed, with selective concern to: remote sensing capability, probability sampling, forest type (habitat) classification and landscape ecology, sustainable management indicators. Benefits brought by infor…
Young Men in Digital Culture: A New Form of Informal Learning?
2012
In this chapter, the interest lies in the role of the media in young people’s and young adults’ everyday life. Of special interest is the idea of virtual environments as a learning environment, because the aspects of media, virtual realities and learning are socially important and scientifically challenging. In the analysis, three main areas are taken into consideration: First, the discussion on new learning models; second, the progress of information technology; and third, the gap between the styles of learning inside and outside the school. The study focused on young men who practically live in the online world, either playing or talking with each other via online gaming and social portal…
What Can Research on Technology for Learning in Vocational Educational Training Teach Media Didactics?
2013
Information technology is essential in modern societies; this also applies for educational institutions, as they reflect society’s (schooling) values and intentions. Learners are influenced by the use of technology; even if information technology is not always consciously or intentionally applied, it is literally an actual part of everyday life.
Significance of Supplier Selection Criteria Evolvement in IT Outsourcing to Emerging Economies - Lessons from a Global IT Outsourcing Project
2015
In line with the increasing significance of the acceleration of information technology (IT) advancement and also of harnessing the vigor of emerging economies, IT outsourcing to emerging economies has become global concerns. This enables global companies to enjoy a critical competitive edge by choosing the best option in outsourcing strategy and supplier selection. Consequently, supplier selection criteria have become critical issues for both suppliers and customers. This paper attempts to provide insightful suggestions to these issues. An empirical analysis was conducted taking supplier selection criteria evolvement in global IT outsourcing project focusing on action research in a multinat…
Contract Law Solutions for Digitalized Cross-Company Value Networks in Industry 4.0: Part 2: Contract Law
2021
The original German version of this text is available at http://ssrn.com/abstract=3767069 This series of papers deals with issues of contract law in Industrie 4.0. It is based on the law of the Federal Republic of Germany. Part 1 introduces the topic and explains the legal problems that arise in Industrie 4.0. Part 2 deals with issues of contract law: How are contracts concluded among autonomous software agents, what types of contracts come into question, and how must general terms and conditions be structured. Part 3 looks at issues of licensing law and intellectual property in data. Part 4 looks at the liability of autonomous systems in Industry and provides an outlook on possible future …
Security of information in IT systems
2005
The aim of the paper is to increase human awareness of the dangers connected with social engineering methods of obtaining information. The article demonstrates psychological and sociological methods of influencing people used in the attacks on IT systems. Little known techniques are presented about one of the greater threats that is electromagnetic emission or corona effect. Moreover, the work shows methods of protecting against this type of dangers. Also, in the paper one can find information on devices made according to the TEMPEST technology. The article not only discusses the methods of gathering information, but also instructs how to protect against its out-of-control loss.
The effects of the provision of consulting services on audit reporting quality
2012
The growing complexity of the global business environment is leading innovative firms to demand further external counselling to better handle rapid change and increasing uncertainty. Likewise, the implementation of new information systems is usually carried out with the help of external advisors. This paper examines whether the provision of consulting services undermines audit reporting quality by testing for an association between advisory services and audit reporting. A cross-sectional logistic regression is estimated to test the relationship between consulting fees and the audit outcome. The evidence suggests that there is no statistically significant association between non-audit fees a…
Joint Audit: Issues and Challenges for Researchers and Policy-Makers
2013
International audience; The publication of the European Commission Green Paper, ‘Audit Policy: Lessons from the Crisis’ in October 2010, has stirred up a lively debate on the role of joint audits. This literature review identifies and evaluates, for the benefit of future research and regulators, existing evidence about joint audits. We find limited empirical support to suggest that joint audits lead to increased audit quality, but some empirical support to suggest that joint audits lead to additional costs. Overall, this paper indicates that joint audit should be seen as a mechanism that is embedded in a broader institutional context and not be considered in isolation from other factors tha…
Disciplinary Sanctions and Audit Quality: Empirical Evidence from an External Oversight System
2010
This paper provides empirical evidence on the impact of disciplinary sanctions on audit quality, based on the external oversight system set up in Spain in the early nineties. Specifically, we examine the effects of the sanctions imposed by the Institute of Accounting and Auditing (ICAC), a government regulatory agency independent from the auditing industry. To proxy for audit quality, two client-specific earnings quality indicators are considered; i.e. the likelihood of loss reporting and abnormal accruals. According to our results, the Spanish external oversight system does not penalise isolated but structural audit malpractice, since sanctioned auditors exhibit lower average audit quality…