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Selecting, developing and deploying a document management system for engineering use involves the ability to follow an engineering revision process, integrate easily with engineering and corporate applications (custom or Commercial Off the Shelf (COTS)), uniting disparate on-premise and cloud systems, and integrating existing and evolved business processes and applications.
This paper makes an empirical test on the correlation between financial restatement and audit report lag (ARL) using data of non-financial listed companies in China during the period 2009–2012. The empirical results show that there is a significant positive correlation between financial restatement and ARL. The longer the ARL is, the more likely it is for the company to perform a financial restatement...
This paper presents the electric planning process and requirements in Muscat Distribution Company (MEDC) and discusses how the planning can be enhanced by using best practices. Also, the paper describes the planning model used in MEDC. Planning challenges and constraints are discussed. These include high demand growth, design and technical constraints, technical and non-technical losses, security...
Achieving cloud security is not a trivial problem and developing and enforcing good cloud security controls is a fundamental requirement if this is to succeed. The very nature of cloud computing can add additional problem layers for cloud security to an already complex problem area. We discuss why this is such an issue, consider what desirable characteristics should be aimed for and propose a novel...
Companies and individuals are becoming more dependant on technology, automated processes, the Internet of Things (IoT) and daily use of internet, mobile devices, and other tools that the technological revolution has created. But against the back-drop of rapid technological progress, cyber-threats have become a serious challenge that require immediate, continuous action. As cyber-crime poses an ever-present...
Organisational security is strongly dependent on the organisational actors and their behaviour. Trust, as a phenomenon has strong influence on the perceived level of security and influences the employees' intent for whistleblowing or the readiness for change and learning. Trust as a relation however is defined in variety of ways by the relevant scientific literature. Hence, the primary aim of present...
The stock price is assumed to follow the geometric Brownian motion, the insider is assumed to know exactly the stock liquidation price on a certain day in the near future which will be lower than the current market price. The expected return of submitting a limit sell order is obtained based on the boundary crossing probability of the Brownian bridge. By comparing the expected return of submitting...
Defining proper measures for evaluating the effectiveness of an assurance model, which we have developed to ensure cloud security, is vital to ensure the successful implementation and continued running of the model. We need to understand that with security being such an essential component of business processes, responsibility must lie with the board. The board must be responsible for defining their...
Since the inception of cloud computing, security researchers have been active in addressing the question of cloud information security, which has seen the development of a wide range of technical solutions. The same can be said for non-cloud information security research which has been active for a far longer period of time. Yet, year on year, security breaches continue to increase, both in volume...
This paper suggests a model to measure e-visibility — the e-Visibility Maturity Model (e-VM model) that is used to assess the visibility of a company or set of companies in the global e-business market. The visibility is measured using company's involvement in electronic interactions with customers that is externalized by the integration of the Social Software (SoS) in its other means of online presence...
All Cloud computing standards are dependent upon checklist methodology to implement and then audit the alignment of a company or an operation with the standards that have been set. An investigation of the use of checklists in other academic areas has shown there to be significant weaknesses in the checklist solution to both implementation and audit, these weaknesses will only be exacerbated by the...
Outsourcing the processing of sensitive data is problematic and leads the implementation of procedures and specific authorizations. In this paper we examine the implementation of the decentralization of data in the case of bank data printing and review proposed safeguards to ensure the availability, integrity and confidentiality.
This paper selected at random 212 Chinese manufacturing companies at the Shenzhen Stock Exchange in 2013 as the research objective in order to study the current situation of the voluntary disclosure. This paper found and summarized the problems of small number, low quality, and accuracy, lack of fixed and standardized forms in the process of the disclosure. Finally based on the study, this paper further...
The number of security incidents is still increasing. The re-occurrence of past breaches shows that lessons have not been effectively learned across different organisations. This illustrates important weaknesses within information security management systems (ISMS). The sharing of recommendations between public and private organisations has, arguably, not been given enough attention across academic...
The working process of high power hydraumatic reciprocating compressor which is widely used in natural gas fueling station is introduced. The main fault forms, reasons, the present situation and methods of fault diagnosis hydraulic system in natural gas compressor are summarized. The developing direction of fault diagnosis in natural gas compressor is pointed out finally.
The default of Suntech Power make the year 2013 become "the first year of default" of Chinese bond market. People are also clearly aware of the risk of default on bonds again, which shows that fair pricing for default able corporate bonds is very important. This paper prices for the "11 super JGBS" based on Merton Model, reduced model and incomplete information model and also compares...
This document describes the usage and meaning of Energy Management Systems (EMS), applied both for utilities and end customers as a mean to supervise electricity usage and obtain energy savings. The approach also does a benchmarking on existing systems and appliances, together with the increasing usage of EMS in the newest smart grids.
The purpose of this paper is to explore the influence ways of eXtensible Business Reporting Language (XBRL) for the accounting information quality. The research finds three accounting information quality standards. They are respectively: general quality standards, conversion quality standards and enhance quality standards. According to the three standards, the research put forward three influence...
To secure information systems and protect vital national and global infrastructure, IT professionals need to understand key elements of national cybersecurity strategies and their impact and coordinate their efforts at local, national, and global levels.
Companies that use a Software-as-a-Service (SaaS) application do so mainly to either replace an existing IT solution or as an extension function to other applications. However, both the data and the system may be exposed to higher threats when a SaaS application is integrated into an existing IT infrastructure. Many firms rate security as a critical issue when moving to the cloud, but only a scant...
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