Search results for "alas"

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…

Too many passwords? : How understanding our memory can increase password memorability

2018

Passwords are the most common authentication mechanism, that are only increasing with time. Previous research suggests that users cannot remember multiple passwords. Therefore, users adopt insecure password practices, such as password reuse in response to their perceived memory limitations. The critical question not currently examined is whether users’ memory capabilities for password recall are actually related to having a poor memory. This issue is imperative: if insecure password practices result from having a poor memory, then future password research and practice should focus on increasing the memorability of passwords. If, on the other hand, the problem is not solely related to memory…

Improving Password Memorability, While Not Inconveniencing the User

2019

Passwords are the most frequently used authentication mechanism. However, due to increased password numbers, there has been an increase in insecure password behaviors (e.g., password reuse). Therefore, new and innovative ways are needed to increase password memorability and security. Typically, users are asked to input their passwords once in order to access the system, and twice to verify the password, when they create a new account. But what if users were asked to input their passwords three or four times when they create new accounts? In this study, three groups of participants were asked to verify their passwords once (control group), twice, and three times (two experimental groups). Ps…

Frequently Using Passwords Increases Their Memorability - A False Assumption or Reality?

2017

Password memorability is a significant problem that is getting worse as the numbers grow. As a direct result of memory limitations, adopted insecure password practices have substantial consequences as organizations lose millions to security breaches and helpdesk costs. IS research has examined memory theories to increase the memorability of passwords. However, in our research we have discovered some anomalous findings. It is commonly known that more frequently and recently recalled information is more easily remembered (assumed for password recall also); our previously collected objective data revealed no effect on password recall. This study will strive to confirm whether or not password m…

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 …