...or should not be held liable for losses sustained in a successful attack made on their AIS by outside sources. I will include two (2) facts to support my position. 2. Suggestions for who should pay for the losses incurred, to whom, and why. 3. My opinion regarding the role, if any, the federal government should have deciding and enforcing remedies and punishment. I will include two (2) facts to support my opinion. 4. An evaluation on how AIS can contribute or not contribute to the losses. This assignment will use technology and information resources to research issues in accounting information systems. AIS Attacks and Failures: Who to Blame Take a position on whether a firm and its management team should or should not be held liable for losses sustained in a successful attack made on their AIS by outside sources. Include two (2) facts to support your position. Security controls are safety measures to avoid, counteract or minimize security risks. The firm and management team is responsible for effectively implementing preventative, detective, and corrective controls in order to prevent, identify, and limit the extent of damage from occurring, in progress, or caused by the incident. If adequate security controls are in place then the firm and management team should not be held liable for losses sustained in a successful attack made on their Accounting Information System (AIS) by outside sources. However, if a firm and its management team have not implemented an...
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...Corporate helping hand Zahurul Alam The role of the private sector in the global economy has increased over the years. In Bangladesh, the private sector's involvement in the economy has steadily increased over the last two decades. According to some estimates, the sector accounted for more than 99% of the exports, 93% of the employment, and 75%, 73% and 89% of the investment, fixed assets and value added, respectively, in 2004, against 26%, 71%, 29%, 66% and 44% respectively in 1980. The situation has not changed radically since then. These figures highlight the necessity of the role that the private sector should play in conducting socially responsible business as an integral part of its corporate social responsibility. The simple logic is that, with the enormous share in the economy, a sector's passive role in worker and social welfare would not allow the country's major development indicators attain the expected level to compete in the global arena. More importantly, the sector with overwhelming share of employment, income generation and investment should proceed with ethical business and strive to make a positive contribution to the society. Integrated in the business, the obligation of corporate social responsibility (CSR) is the pathway to attaining a sustainable positive impact of business on society through socially responsible business. Although CSR as a concept came into being in the 1980s, with the recognition of business's social and environmental responsibilities...
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...an inbuilt accountability mechanism. Generally the accounting should be able to perform roles like keeping safe custody of interests, certifying true and fair view of business, enabling accountability and providing reliable information for successful decision making to all the stakeholders. In this context there are three main issues with respect to present system of setting accounting standards. These are undue pressures of certain groups in setting these standards, no role of owners in setting these standards, and flexibility/discretion in applying these standards which may lead to subjectivity. These may results in incorrect valuation of business transactions, increasing management discretion which in return will increase corporate governance issues including incorrect financial reporting, earning management and limiting decision making ability of the stakeholders. In order to overcome to this situation there is an urgent need to revamp the accounting theory in such a way that when it is put into practice it performs its due role as being, discussed here. The best way to correct this situation is to develop a new accounting theory based on Divine guidance. In this background, the Islamic principles of “Amanah” (Custody) (Amer2007), “Shahadat” (Testimony), (Amer, 2008)...
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...UNIVERSITÀ COMMERCIALE LUIGI BOCCONI Facoltà di Economia Corso di Laurea in Economia Aziendale e Management Relazione principale-‐agente e costi di agenzia in Cina: il caso delle State-‐Owned Enterprises DOCENTE TUTOR: Prof. Maurizio DALLOCCHIO Giulia BARRESI (matricola 1686849) Anno Accademico 2014/2015 “Quando la Cina si sveglierà, il mondo tremerà”. Napoleone Bonaparte, 1816 INDICE 1. INTRODUZIONE ..............
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...ASSIGHNMENT #2: AIS ATTACKS AND FAILURES: WHO TO BLAME Introduction In this paper, I am going to present about an accounting information system attacks and failures: who to blame. I am also going to discuss the following related topics in the following order: Firstly, I will take a position on whether a firm and its management team should or should not be held liable for losses sustained in a successful attack made on their AIS by outside source. Secondly, I will suggest who should pay for the losses, to whom, and state why. Thirdly, I will give my opinion regarding the role, if any; the federal government should have deciding and enforcing remedies and punishment. Finally, I will evaluate how AIS can contribute or not to contribute to the losses. A Firm and its Management Team Should Be Held Liable for the Losses According to the Control Objectives for Information and Related Technology (COBIT) framework and the Trust Services framework, achieving organization’s business and governance objective require adequate control over IT resources. IT processes must be properly managed and controlled in order to produce information that satisfies the seven criteria: effectiveness, efficiency, confidentiality, integrity, availability, compliance and reliability. These IT processes are grouped into the following four management activities or domains (Romney & Steinbart, 2012). 1. Plan and Organize (PO), 2. Acquire and Implement (AI), 3. Deliver and Support (DS)...
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...首都经济贸易大学 硕士学位论文 我国A股上市公司高管薪酬影响因素分析 姓名：吕寿祝 申请学位级别：硕士 专业：@ 指导教师：朱勇国 20100310 Òª Ëæ×ÅÎÒ¹úÊг¡¾-¼ÃµÄ·¢Õ¹ºÍ¸ß¹Üн³êÊý¾ÝµÄÖð½¥Åû ¸ß ܵļ¤ÀøÎÊÌâÈÕÒæ ¹ Êܵ½¸÷·½ ÏÖÈç½ñ½ðÈÚΣ»ú Ãæ ĹØ×¢ µ µÄ ó³±Õýϯ¾í¶øÀ´ ´ ¸ß¹Üн³êÓÖÒ»´Î±»ÍƵ ÁË·ç¿ÚÀ˼âÉÏ ÈçºÎ½¨Á¢ÆðÊʺÏÎÒ¹úÆóÒµ±³¾°µÄ¸ß¹Ü¼¤Àø»úÖ Ê¹ÆóÒµÔÚÊг¡¾º ÕùÈÕ µÄÐÎÊÆÏÂÁôס×ÔÉí·¢Õ¹Ëù±ØÐèµÄÈ˲ŠÒæ¼Ó¾ç ÓÈÆäÊǸ߼¶¹ÜÀíÈ˲ŠÒѳÉΪ ÖÚ¶à ÆóÒµ×îΪ¹Ø×¢µÄÎÊÌâÖ®Ò» ´Óʵ֤½Ç¶È³ö·¢ ±¾ÎÄÕýÊÇÔڴ˱³¾°Ï Ñо¿¸ß ¹Üн³êµÄÓ°ÏìÒòËØ ÒÔÆÚÄÜΪÆóÒµ¼¤Àø»úÖƵÄÉèÖÃÌṩÏà¹ØµÄ² ±¾ÎÄ ÔÚÏà¹ØÀíÂ۵Ļù´¡ÉÏ ½áºÏ¹úÄÚÍâÖÚ¶àѧÕßµÄÑо¿³É¹û ´ÓÆóÒµÍⲿ ÆóÒµ ÄÚ²¿ºÍ¹ÜÀíÕß×ÔÉí ÒòËسö·¢ ¶Ô¸ß¹Üн³êµÄÓ°Ïì ÒòËؽøÐÐÁËÀíÂÛºÍʵ֤µ Îö ÔÚ´Ë»ù´¡Ö®ÉÏ »ñÈ¡ÆóÒµ×îР²ÉÓà -2008 ±¾ÎÄ Í¨¹ý ×îÈ«µÄÊý¾Ý 2006 Äê¹É Ȩ·ÖÖøĸïÖ®ºóµÄÉÏÊй«Ë¾ÎªÑо¿¶ÔÏó ) Ãè (ÌÞ³ýÁ˲¿·Ö²»·ûºÏÒªÇóµÄ¹«Ë¾Ê Êö²¢ ·ÖÎöÁËÎÒ¹ú¸ß¹Üн³êµÄ ÏÖ×´ ´Óʵ֤µÄ½Ç¶È³ö·¢ ¹¹ ½ø¶ø Ìá³öÏàÓ¦µÄ¼ÙÉè ½¨¶àÔªÏßÐԻعé 6 Äê ¼ÒÑù±¾¹«Ë¾µÄ×îÐÂÃæ°åÊý¾Ý Ä£ÐÍ Óà -2008464 ²É 200 ÀûÓà stataÔ æ°åÊý¾Ý ·ÖÎö ÄÄ ©ÒòËضԸ߹Üн³ê²úÉúÓ°ÏìÒÔ¼° ¶Ã ½øÐлعé Р̽ÌÖ ËصÄÖØÒª³Ì ¶È Á¦ÇóÈ«Ãæ·ÖÎö¿ÉÄÜ ¶Ô¸ß¹Üн³ê²úÉúÓ°ÏìµÄÒòËØ ÕâÒ²ÕýÊDZ¾ÎÄµÄ ´´ÐÂÖ®´¦ ¾ßÌå±äÁ¿ÃèÊöÈçÏ :ÒԸ߹Üн³ê¾ùֵΪÒò±äÁ¿ ¹«Ë¾Òµ¼¨ EPS ÿ¹ÉÊÕÒæ ¹« ˾¹æÄ£ ×ʲú¹æÄ£ ÓªÒµÊÕÈë Ô±¹¤ÈËÊý ¹«Ë¾ÖÎÀí½á¹¹ µÚÒ»´ó¹É¶«±ÈÀý ¸ß ¹Ü³Ö¹É±ÈÀý ×ܾ-ÀíÁ½Ö°ºÏһ״̬ ËùÊôµØÇø ¶-ʳ¤ ¶ÀÁ¢¶-ÊÂÊýÁ¿ ʵ֤½á ¹ûÏÔʾ ¹Üн³ê²úÉúÏÔÖøÓ°ÏìµÄ±äÁ¿·Ö±ðÊÇ ¶Ô¸ß ÆóÒµÐÔÖÊ µÚÒ»´ó¹É¶«³Ö¹É±È Àý ¶ÀÁ¢¶-ʱÈÀý ÆóÒµ×ʲú¹æÄ£¶ÔÊý ÆóÒµÒµ¼¨ ÆóÒµÈËÊý ÆóÒµÓªÒµÊÕÈë¶Ô Êý Ô¼°²¿·ÖµØÇø Ò ¹Ø¼ü´Ê ¼¤Àø ¸ß¹Ü ÉÏÊй«Ë¾ Ãæ°åÊý¾Ý stata ÎÒ¹ú A ¹ÉÏÊЫ˾¸ßܽ³êÓ°ìÒòØ·ÖÎö Abstract As...
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...Communications of the Association for Information Systems (Volume 15, 2004)713-729 713 INTRODUCING e-GOV: HISTORY, DEFINITIONS, AND ISSUES Åke Grönlund Örebro University, ake.gronlund@esi.oru.se Thomas A. Horan Claremont Graduate University, ABSTRACT The e-Gov field (also called Electronic Government, Digital Government, Electronic Governance, and similar names) emerged in the late 1990´s. Since then it spurred several scientific conferences and journals. Because the field grew considerably in size, both its contents and position with respect to other research fields and disciplines need to be explained and discussed. What is e-Gov? What is e-Gov research? What does it mean for the field of Information Systems? This paper briefly sketches the short eGov history and current status, and discusses the content of the field as it appears in current research. We conclude with a discussion of e-Gov as a research field of interest both as a new application area for IS theories and methods and as a source of new insight. Keywords: electronic government, governance I. INTRODUCTION The e-Gov (Electronic Government or Electronic Governance) field1 emerged in the late 1990´s as a context within which to share experiences among practitioners. Over the past few years eGov gave rise to several conferences with more and more scientific content. Some specialized journals now appear. Because the field grew to considerable size, both its contents and position with respect to other research fields...
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...RIFERIMENTO 1.1 La difficile situazione attuale: quadro macroeconomico 1.2 La dinamica della crisi finanziaria internazionale VI IX X XI 1 1 3 2 IL SISTEMA BANCARIO ITALIANO 2.1 L’evoluzione del sistema bancario italiano negli ultimi vent’anni: il processo di concentrazione 2.2 Il sistema Bancario italiano attuale 2.3 Le caratteristiche del sistema bancario italiano 2.4 La Normativa bancaria 2.5 I Trend futuri 6 6 10 14 19 26 3 IL RUOLO DELL’ICT IN BANCA 3.1 Il ruolo dell’ICT nelle organizzazioni 3.2 Il mercato italiano dell’ICT 3.3 Il ruolo dell’ICT nelle banche italiane 31 31 33 40 4 LA INTRANET 4.1 Definizione di Intranet 4.2 I modelli di Intranet 4.3 Le funzionalità supportate dai modelli di Intranet 4.4 La Governance della Intranet 4.5 L’evoluzione della Intranet 4.6 Verso il Virtual Workspace 4.7 L’Intranet 2.0 4.8 L’Enterprise 2.0 71 71 73 74 75 78 79 84 85 5 GLI AMBITI DI INNOVAZIONE 5.1 L’ Unified Communication and Collaboration 5.2 Community & Social 5.3 Il Mobile Workspace 5.4 L’evoluzione dei modelli di lavoro: lo Smart Working 91 91 94 101 109 III Indice 6 METODOLOGIA DI RICERCA 6.1 Percorso di ricerca 6.2 l’Osservatorio Intranet Banche e i partecipanti alla ricerca 115 115 118 7 LO SCENARIO INTRANET NEL SETTORE BANCARIO ITALIANO 7.1 Il ruolo della Intranet 7.2 Budget ICT dedicato...
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...Accounting Information System Tutorial 7 – Audit and Corporate Governance Instruction: Answer the following questions 1. What are the differences between COSO and COBIT internal control framework? At a high level COSO is focused on processes and controls for financial reporting, while COBIT is focused on IT When we think of most organizations, these often go hand and hand (financial information is often supported by IT in that the information relies on systems and applications (i.e. storage, recording, transforming, etc...). COSO - supported by five organizations: Institute of Management Accountants (IMA), the American Accounting Association (AAA), and the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA) and Financial Executives International (FEI). COBIT - supported by ISACA, an international professional organization focused on IT governance. 2. Why do the companies need to do the audit? The shareholders are apart from an organisations management although they partly own a company; therefore they need to get a fair understanding of the company’s performance. Also the stakeholders such as the creditors, suppliers, customers and etc. need to have a fair understanding a company to make a decision. 3. Discuss the responsibilities of internal audit, external audit and audit committees. Internal audit is a management tool, and forms part of the company’s internal control structure. In general, the main focus of an internal audit...
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...Introduction Investment Climate means the general economic conditions affecting the financial markets. A favorable investment climate encourages businesses to improve efficiency and productivity in order to increase revenues and capital available for investment. It also gives investors confidence in the market and encourages them to invest more capital. Investment Climate The investment climate in a country is the collective set of incentives which establish the “rules of the game” to which economic actors must adhere. Set by a wide variety of sources, including government policies, cultures of public administration, and institutional, social, and physical infrastructure, the investment climate determines the level and uncertainty of returns expected by economic agents and consequently impacts the quality and quantity of investment and the incentives to productively employ inputs. The investment climate can be broken down into the following three main areas: (1) Macroeconomic and Trade Policy - The capacity of domestic institutions and economic policy (e.g. fiscal, monetary, trade, and exchange rate policy, administration of customs and ports, security of property rights, strength of rule of law, and political stability) to reduce costs of international trade and finance and ensure a consistent and non-distortionary basis for investment, production and exchange; (2) Microeconomic Framework - The contribution of microeconomic regulation (e.g. rules governing...
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...12 buSineSS review insight into each of our business units SuSTainabiliTy and governance information on our organisation structure, management team, corporate governance, risk management and sustainability efforts 16 24 30 36 Board of Directors Organisation Structure Management Committee Senior Management Sustainability and Governance Philosophy Corporate Governance Investor Relations Risk Management Philosophy and Approach Sustainability 39 44 45 48 49 50 70 72 80 Group Consumer Group Enterprise Group Digital L!fe Key Awards and Accolades performance our performance at a glance financialS audited financial statements for the year ended 31 march 2014 89 91 92 Directors’ Report Statement of Directors Independent Auditors’ Report Consolidated Income Statement Consolidated Statement of Comprehensive Income Statements of Financial Position Statements of Changes in Equity Consolidated Statement of Cash Flows Notes to the Financial Statements 102 110 111 112 113 114 116 120 123 addiTional informaTion Shareholder and corporate information, as well as contact points for our offices worldwide Interested Person Transactions Shareholder Information Corporate Information Contact Points 205 206 208 209 Group Five-year Financial Summary Group Value Added Statements Management Discussion and Analysis ovERviEw ANNUAL REPORT 2014 BUSiNESS REviEw SUSTAiNABiLiTy AND govERNANCE PERFoRmANCE FiNANCiALS ADDiTioNAL iNFoRmATioN 1 our vision To be Asia...
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...resource planning (ERP). Before, with separate applications to manage different business functions, organizations had to develop complex interfaces for the systems to communicate with each other. In ERP, a system such as accounting information system is built as a module integrated into a suite of applications that can include manufacturing, supply chain, human resources. These modules are integrated together and are able to access the same data and execute complex business processes. With the ubiquity of ERP for businesses, the term “accounting information system” has become much less about pure accounting (financial or managerial) and more about tracking processes across all domains of business. [edit]Software architecture of a modern AIS A modern AIS typically follows a multitier architecture separating the presentation to the user, application processing and data management in distinct layers. The presentation layer manages how the information is displayed to and viewed by functional users of the system (through mobile devices, web browsers or client application). The entire system is backed by a centralized database that stores all of the data. This can include transactional data generated from the core business processes (purchasing, inventory, accounting) or...
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...Problems: 1. Was not prepared for competition it started getting after the liberilastion of the economy in 1990. 2. Bloated workforce. Air india has 28000 permanent work staff , doubles jets head count. It operates 127 aircraft , compared with jets 115. 3. Highest employees per aircraft in the world. 200:1 whereas desirable is 130-170 :1 4. Bad management and faulty policies has brought air india to this crisis level. 5. A culture of complete sloth in administration. 6. Complete lack of ownership. 7. Lack of responsibility for results and failures. 8. Deeply ingrained corruption in all levels. 9. Instead of renting out unused iconic portions of Nariman point building , for the huge sum the debt ridden airline is paying Rs. 22 lakh each month for its upkeep , 15 of its 23 florrs are lying vacant. 10. Old gas guzzling aircrafts still running 11. Poor marketing and campaign management competitiors like spice jet and kingfisher do effective marketing. 12. Employees not paid salaries. 13. Employee strikes further taking it out of business and competitors taking advantage. 14. The airline has not posted a profit since merging with duopoly partner Indian Airlines in 2007 and relies on hand outs from new delhi to survive. Flight to survival: It needs to 1. Secure a massive debt and operational overhaul if it is to survive in a market growing at 20% a year. 2. $ 4 billion of working capital debt 3. Privatisation...
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...Today’s Risk of Fraud: Forensic Accountants Help Protect Identity Theft Megan Laughman Financial Accounting Theory Michael Miller 4/7/15 Abstract The purpose of this study is to explore the recent cyber breaches that have occurred within companies throughout the United States and to look at the different ways these cyber breaches could have been prevented. The research also examines the need for forensic accountants within the business field, as they are able to help protect a company’s credibility and reputation. The study looks at the different internal controls a forensic accountant can incorporate into a company to help prevent cyber breaches and fraud from taking place. The results of the research provide confirmation that forensic accountants are essential in every company in order to help prevent and detour cyber breaches and fraud. Table of Contents Introduction……………………………………………………………………………………4 Literature Review………………………………………………………………………………7 Data Analysis........................................................................................................................…...14 Results and Conclusion…………………………………………………………………………17 References………………………………………………………………………………………19 Today’s Risk of Fraud: Forensic Accountants Help Protect Identity Theft Introduction Technology today is more advanced than it ever has been and almost everyone this day and age owns a computer, tablet, or smart phone. Most Americans utilize their computers, tablets...
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...MaasGlas in Europa e di AFG Industries negli Stati Uniti nel 1992, affermando la sua presenza nella maggior parte dei paesi del mondo. Nel 2003 le vendite dei prodotti di vetro contano per il 54%, prodotti elettronici e schermi 24%, prodotti chimici 19% e 3% per gli altri prodotti. Nella maggior parte delle categorie AGC risulta essere il leader mondiale o il secondo maggior competitor. Nonostante l’ottima posizione di AGC nel mercato, Shinya Ishizu, a partire dal conferimento dell’incarico di CEO nel 1998, inizia ad apportare profondi cambiamenti alla compagnia sia dal punto di vista organizzativo che culturale introducendo riforme sulla corporate governance, un nuovo sistema di allocazione delle risorse e valutazione delle performance del management (EVA), col fine di garantire la crescita nel futuro e offrire migliori servizi ai clienti delineandosi definitivamente come una vera impresa internazionale. Tuttavia il processo di cambiamento incontrerà non poche difficoltà e resistenze da parte dei senior managers giustificati dalla forte posizione che la società ha nel mercato e dalla ormai radicata cultura organizzativa...
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