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An Approach to Audit Dynamic Changes within Project Development Life Cycle - A Case of Omani Public Organization 项目开发生命周期内动态变化的审计方法——以阿曼公共组织为例
Pub Date : 2013-03-01 DOI: 10.5171/2013.480436
Saqib Ali, Ruqaya Al Badi
In the field of project management, rapidly changing environments are newly recognized and of increased challenge. Old-fashioned inflexible methods, focused around process control, are considered obsolete. Along with the increasing diffusion of project management worldwide, a comprehensive governance principle does not yet address this objective. Therefore, the driven dynamic changes (DC) into the business environment strongly influence the business processes and the project objectives. Thus, the risk of failure for outsourced information technology projects will increase. Thus, there is a clear need of an approach which will handle dynamic changes (DC) into project development life cycle (PDLC). This research focus on how the adoption of control principle in project development life cycle (PDLC) will reduce the effect of dynamic changes on overall project objectives. A qualitative approach has been followed by incorporating project management controls from different industrial standards, secondary data from available scientific literature and case study of Omani public organization were adopted and analyzed. This research will outline the foundation of an approach to how dynamic changes can easily be managed by using control practices during PDLC and can be accommodated within project budget.
在项目管理领域,快速变化的环境是新的认识和增加的挑战。以过程控制为中心的老式的不灵活的方法被认为是过时的。随着项目管理在世界范围内的日益普及,一个全面的治理原则还没有解决这个目标。因此,业务环境中被驱动的动态变更(DC)强烈地影响业务流程和项目目标。因此,外包信息技术项目的失败风险将会增加。因此,显然需要一种将动态变化(DC)处理到项目开发生命周期(PDLC)中的方法。本文主要研究在项目开发生命周期(PDLC)中采用控制原则如何降低动态变化对项目总体目标的影响。采用了一种定性方法,结合了来自不同工业标准的项目管理控制,采用和分析了来自现有科学文献的二手数据和阿曼公共组织的案例研究。本研究将概述一种方法的基础,即如何通过在PDLC期间使用控制实践轻松管理动态变化,并在项目预算中进行调整。
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引用次数: 1
Enhancing data privacy and access anonymity in cloud computing 增强云计算中的数据隐私和访问匿名性
Pub Date : 2013-01-19 DOI: 10.5171/2013.462966
Nabil Giweli, S. Shahrestani, Hon Cheung
There is a growing interest in cloud computing due to its various benefits such as the efficient utilization of computing resources. However, privacy and security concerns are among the main obstacles facing the widespread adoption of this new technology. For instance, it is more desirable for many potential organizations and users that privacy protections and access authorizations on their data stored in the cloud remain under their control and only authorized entities can have access to the data even for the cloud server. In this paper, we propose a method that enables cloud clients more control of data security requirements on their data stored in the cloud. The data is protected by a client before it is sent to the cloud in a secure manner that only authorized users can access it. To provide a complete protection from unauthorized access, even the cloud provider is prevented from revealing the data content and access control policies. The client or data owner has complete control on what methods to use to protect the data and on who can have access on the data. The proposed method is based on a combination of cryptography techniques, including the Chines Remainder Theorem, symmetric and asymmetric encryptions. The proposed method combines access control and key sharing in one mechanism. In addition, the proposed method allows a client to use a unique key to encrypt the data and attaches it securely to its encrypted data. Only authorized users can have access to the key in order to decrypt the encrypted data. The data has all the security requirements independently attached to it including the integrity proof. The proposed method is efficient and has its computational overheard minimized. With all the security requirements and metadata stored with the data itself, the proposed method is also flexible and suitable for protecting clients’ data in the cloud computing environment.
由于云计算的各种好处(如有效利用计算资源),人们对云计算的兴趣越来越大。然而,隐私和安全问题是这项新技术广泛采用所面临的主要障碍。例如,对于许多潜在的组织和用户来说,更希望存储在云中的数据的隐私保护和访问授权仍然在他们的控制之下,只有授权实体才能访问数据,甚至对于云服务器也是如此。在本文中,我们提出了一种方法,使云客户端能够更好地控制其存储在云中的数据的数据安全需求。数据在以只有授权用户才能访问的安全方式发送到云端之前,由客户端进行保护。为了提供完整的保护,防止未经授权的访问,甚至阻止云提供商泄露数据内容和访问控制策略。客户端或数据所有者可以完全控制使用什么方法来保护数据,以及谁可以访问数据。所提出的方法是基于密码学技术的组合,包括中国剩余定理,对称和非对称加密。该方法将访问控制和密钥共享结合在一个机制中。此外,所建议的方法允许客户端使用唯一的密钥来加密数据,并将其安全地附加到其加密的数据上。只有经过授权的用户才能访问密钥,以便解密加密的数据。数据具有独立附加的所有安全要求,包括完整性证明。该方法效率高,计算开销最小。由于该方法满足了所有的安全要求,并且元数据与数据本身一起存储,因此该方法也非常灵活,适合在云计算环境中保护客户端数据。
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引用次数: 12
Empirical Study on the Assessment of the Auditor's Responsibility Regarding the Risk of Financial Fraud 财务舞弊风险下审计师责任评估的实证研究
Pub Date : 2012-12-30 DOI: 10.5171/2012.216771
I. Robu, Ionela-Corina Chersan, M. Mironiuc, Mihai Carp
The recent famous financial frauds have demonstrated that in many cases the auditor was either responsible for or an accomplice in their manifestation. Thus, the auditor plays an important role in ensuring a true and fair view regarding the financial position and performance of the company. International standards on auditing indicate that the financial auditor’s main objective is to serve the stakeholders’ interests by expressing an independent, objective and competent opinion regarding the accuracy of information from financial statements. Also, according to audit standards, the auditor has the responsibility to assess fraud risk and how it could influence his opinion. The purpose of this study is to test if there is a connection between the affiliation of the client-company to an auditor who is member of Big4 and the incidence of financial fraud. The research results indicate the existence of a company profile that is defrauded or not defrauded. Starting from a series of factors associated to the financial auditor, a deterministic model was proposed in the study for estimating the probability of being defrauded. For the validation of the working hypotheses, a sample consisting of 200 defrauded and not defrauded companies was selected, quoted on New York Stock Exchange. Research results were obtained by processing the data with SPSS 19.0.
最近发生的几起著名的金融诈骗案表明,在许多案件中,审计师要么是罪魁祸首,要么是帮凶。因此,审计师在确保对公司财务状况和业绩的真实和公平看法方面发挥着重要作用。国际审计准则表明,财务审计师的主要目标是通过对财务报表信息的准确性发表独立、客观和合格的意见,为利益相关者的利益服务。此外,根据审计准则,审计师有责任评估舞弊风险以及舞弊风险如何影响其审计意见。本研究的目的是检验客户公司与Big4成员的审计师的隶属关系与财务欺诈的发生率之间是否存在联系。研究结果表明存在被欺诈或未被欺诈的公司简介。本文从与财务审计师相关的一系列因素出发,提出了一个确定性模型来估计被欺诈的概率。为了验证工作假设,选择了200家在纽约证券交易所上市的被欺诈和未被欺诈的公司作为样本。采用SPSS 19.0软件对数据进行处理,得出研究结果。
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引用次数: 6
2012 Olympic Games Decision Making Technologies for Taekwondo Competition 2012年奥运会跆拳道比赛决策技术
Pub Date : 2012-11-22 DOI: 10.5171/2012.834755
R. Leveaux
Leading up to the 2012 Olympic Games the demands for transparency and correctness in referee decision making in the sport of taekwondo increased dramatically to the extent where differing technologies were implemented for the first time at the Olympic level in London. This post Olympic research examines the impacts of those technologies on one sector of the sport’s stakeholders – referees. The study was conducted through discussion groups and interviews with elite level international referees (n=31). The findings present that via the diligent use and application of the technologies, provided mechanisms to greatly improve the correctness of decisions by being an effective aid to the referee’s decision making process, which contributed to the success of the event. Further it can be seen that with the implementation and use of these technologies, competition can now be provided on a fairer platform, in turn leading to a greater improvement in player performance and providing a more attractive competition. These findings provide a platform for further studies including trials utilizing more advanced technologies to further increase the transparency and correctness of referee decision making.
在2012年奥运会之前,跆拳道运动对裁判决策的透明度和正确性的要求急剧增加,以至于在伦敦奥运会上首次采用了不同的技术。这篇后奥运研究考察了这些技术对这项运动的一个利益相关者——裁判——的影响。本研究通过讨论小组和对国际精英水平裁判的访谈(n=31)进行。研究结果表明,通过对这些技术的认真使用和应用,提供了一种机制,通过有效地辅助裁判的决策过程,大大提高了决策的正确性,从而为赛事的成功做出了贡献。此外,我们还可以看到,随着这些技术的实施和使用,比赛现在可以在一个更公平的平台上进行,从而导致球员表现的更大提高,并提供更有吸引力的比赛。这些发现为进一步研究提供了平台,包括利用更先进的技术进行试验,以进一步提高裁判决策的透明度和正确性。
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引用次数: 7
Critical Factors and Multisite Implementation of ERP: A Case Study in the UAE 关键因素和多地点实施ERP:在阿联酋的案例研究
Pub Date : 2012-10-14 DOI: 10.5171/2012.768706
Wenshin Chen
Despite extensive studies in the ERP literature, little empirical understanding has been reached in relation to ERP implementation experiences in developing markets, particularly in the UAE context. Derived from the notions of critical successful factors and multisite implementation, two of widely researched areas in ERP studies, this paper thus seeks to provide practical insights about organizations’ ERP implementation experiences in the UAE setting. More specifically, it describes and contrasts critical factors and multisite implementation experiences in two case organizations situated in the UAE. These case organizations, one being categorized as a global company and the other local, provide interesting comparison of ERP implementation because of their complementary organizational structure and business strategies. In contrast to traditional ERP frameworks’ suggestions, these case organizations’ experiences reveal that contemporary ERP implementations might be more complex than previously expected since none of these case organizations’ ERP experiences follows suggestions made by frameworks based. Further discussion about how to better understand and examine maturing ERP technology in an increasingly globalized business environment such as the UAE is provided.
尽管在ERP文献中进行了广泛的研究,但在发展中市场,特别是在阿联酋的背景下,关于ERP实施经验的经验理解很少。从关键成功因素和多地点实施的概念出发,这是ERP研究中两个广泛研究的领域,因此,本文试图提供有关组织在阿联酋环境中的ERP实施经验的实际见解。更具体地说,它描述并对比了位于阿联酋的两个案例组织的关键因素和多站点实施经验。这些案例组织,一个被归类为全球公司,另一个被归类为本地公司,由于它们互补的组织结构和业务战略,提供了ERP实施的有趣比较。与传统ERP框架的建议相反,这些案例组织的经验表明,当代ERP实施可能比以前预期的更复杂,因为这些案例组织的ERP经验都没有遵循基于框架的建议。进一步讨论如何更好地理解和检查成熟的ERP技术在日益全球化的商业环境,如阿联酋提供。
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引用次数: 4
A Quality Matrix to Improve the Knowledge Product Management 改进知识产品管理的质量矩阵
Pub Date : 2012-09-27 DOI: 10.5171/2012.612096
D. Boca
The paper presents a quality matrix, some strategies and different tools for product evaluation using IT programs. The paper presents some solutions obtained with different programs and the influence upon the life cycle of the product, especially from design stage of technological manufacturing until the product decline. The development of a new product by a company begins when the need to create a new product appears: a new technology, the appearance of a competitive product or a change in the existing legal framework and is completed with the final introduction of the product in the market. These new products may be based already on another existing products based on new technology without the need of support from others. A company decision to develop a new product is probably one of the most important decisions to be made in the history of that company, because a new product development is directly linked with the development and the evolution of that company. The types of companies to which design and development techniques are best applied are those which design and manufacture their own products, and in which competitiveness is described by factors such as: quality, price, functionality, development time, commercialization time.
本文提出了一个质量矩阵,一些策略和不同的工具来评估产品使用IT程序。本文介绍了用不同的方案得到的一些解决方案,以及对产品生命周期的影响,特别是从工艺制造的设计阶段到产品的衰落。当需要创造一种新产品时,公司就开始开发一种新产品:一种新技术,一种竞争产品的出现或现有法律框架的变化,并随着产品在市场上的最终引入而完成。这些新产品可能已经基于另一种基于新技术的现有产品,而不需要其他产品的支持。公司开发新产品的决定可能是该公司历史上最重要的决定之一,因为新产品的开发与该公司的发展和演变直接相关。设计和开发技术最适用的公司类型是那些设计和制造自己产品的公司,其中竞争力由以下因素描述:质量,价格,功能,开发时间,商业化时间。
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引用次数: 0
Resources Management and Rent Theory in Mining Industry 矿业资源管理与地租理论
Pub Date : 2012-09-01 DOI: 10.5171/2012.790264
M. Bulearca, Cătălin Popescu, M. Muscalu, C. Ghiga
Highlighting both the problems of composing and acquiring mineral rent, and the procedures and forms in which the rent is reflected in the price of mining products and energy resources are basic premises to emerge specific methodological elements of economic management of mineral resources. As our researches revealed, contractual duties represent one of these elements. Hence, the problem of new approaching in mining rents is to select policies for the contractual duty to provide sufficient incentives for foreign companies engaged in exploration and extraction of resources, by obtaining the broadest possible part of that resource rent.
强调构成和取得矿物地租的问题,以及地租反映在矿产品和能源价格中的程序和形式,是产生矿物资源经济管理的具体方法要素的基本前提。正如我们的研究所揭示的,契约义务代表了这些要素之一。因此,采矿租金新办法的问题是为合同义务选择政策,通过获得资源租金的最广泛部分,为从事勘探和开采资源的外国公司提供充分的奖励。
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引用次数: 1
E-banking Adoption in Romanian Companies: Determining Factors and Model 罗马尼亚公司采用电子银行:决定因素和模型
Pub Date : 2012-09-01 DOI: 10.5171/2012.385699
L. Moga, K. Nor, Eugen Mitrica
This paper investigates factors that influence Romanian companies to use Internet as a means to conduct their banking activities. The research model in this study was developed based on previous works that utilized technology acceptance theories and related empirical studies on the adoption of information technologies in economic activities, such as e-commerce and ebanking. Questionnaires were distributed to companies’ managers in Romania. The data collected were subjected to factor analysis and multiple regression. The results show that compatibility, technical resources and self-efficacy have significant effect on the intention of the managers to use e-banking. Findings of this study indicate the importance of these three factors in influencing the Romanian companies to adopt e-banking. Addressing these factors in banks’ marketing strategy may enhance their success to expand e-banking services to new corporate customers.
本文调查了影响罗马尼亚公司使用互联网作为手段进行银行业务活动的因素。本研究的研究模型是在前人利用技术接受理论和电子商务、电子银行等经济活动中信息技术采用的相关实证研究的基础上发展起来的。向罗马尼亚的公司经理分发了调查问卷。对收集的数据进行因子分析和多元回归分析。结果表明,兼容性、技术资源和自我效能感对管理者使用电子银行的意愿有显著影响。本研究的结果表明,这三个因素在影响罗马尼亚公司采用电子银行的重要性。在银行的营销策略中解决这些因素可能会提高他们成功地将电子银行服务扩展到新的企业客户。
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引用次数: 3
Obtaining Audit Evidence for Assessing Companies' Ability to Continue as a Going Concern, Using Duration Models 利用持续时间模型获取评估公司持续经营能力的审计证据
Pub Date : 2012-08-29 DOI: 10.5171/2012.595761
M. Mironiuc, I. Robu, Mihai Carp
According to The International Standards on Auditing , the purpose of the auditor in an audit engagement is to express an independent, objective and a professional opinion regarding the accuracy of the financial statements of the companies audited. During his mission, the auditors must also assess the company’s ability to continue as a going concern , with a major impact on the preparation and the quality of financial statements that are reported. To support his opinion, regarding the hypothesis of going concern , the auditor must obtain sufficient and appropriate audit evidence, and perform the necessary audit procedures. For that, analytical procedures ensure a series of comparative information at the level of analyzed periods or branch, useful to the auditor in the audit engagement. The present study aims to obtain a deterministic model based on duration models, for assessing the audited companies’ ability to continue as a going concern . The research results are useful to the auditor in the assessment of the audited company’s compliance with the going concern assumption , in preparation of financial statements. The analysis was performed on a sample of 77 companies quoted on the Bucharest Stock Exchange that were subject to the insolvency risk, in the period 2008-2011. To obtain the research results, data were treated with statistical software SPSS 19.0.
根据《国际审计准则》,注册会计师在审计业务中的目的是对被审计公司财务报表的准确性发表独立、客观和专业的意见。在执行任务期间,审计员还必须评估公司继续经营的能力,这对所报告的财务报表的编制和质量有重大影响。为了支持其关于持续经营假设的意见,注册会计师必须获得充分和适当的审计证据,并执行必要的审计程序。为此,分析程序确保了在被分析期间或分支层面上的一系列比较信息,这些信息对审计师在审计业务中有用。本研究旨在获得基于持续时间模型的确定性模型,以评估被审计公司作为持续经营的能力。研究结果对注册会计师评估被审计公司是否符合持续经营假设、编制财务报表有一定的参考价值。该分析以2008-2011年期间在布加勒斯特证券交易所上市的77家面临破产风险的公司为样本进行。为了得到研究结果,数据采用SPSS 19.0统计软件进行处理。
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引用次数: 0
IT Governance Implementation: the determinant factors IT治理实现:决定因素
Pub Date : 2012-08-29 DOI: 10.5171/2012.970363
R. Pereira, M. Silva
In the last 20 years, the use of IT by organizations has increased and ITG discipline is today a major concern. ITG has been recognized as a CIO top-10 issue for more than five years and has risen in priority between 2007 and 2009. Best practices and frameworks have been proposed in order to help organizations in ITG implementation. However, such practices and frameworks argue that the application of their practices depends on each organization context, but they don’t describe the different contexts and how the practices must be applied given the different contexts. Such fact calls for the identification and formalization of the determinant factors that can influence each ITG implementation which is not present in any framework. The researchers start the paper with a literature review to leverage such differentiator factors, herein called contingency factors, in order to provide a scientific viewpoint. Then, the researchers present the evaluation section with expert’s interviews in order to provide practitioner viewpoint. The researchers finalize the research with main contribution and future work section.
在过去的20年里,组织对IT的使用增加了,ITG规程是今天的主要关注点。ITG已经连续五年被公认为首席信息官的十大问题之一,并且在2007年至2009年期间的优先级有所上升。为了帮助组织实施ITG,已经提出了最佳实践和框架。然而,这样的实践和框架认为它们的实践的应用依赖于每个组织环境,但是它们没有描述不同的环境以及在不同的环境下如何应用实践。这一事实要求查明并正式确定可能影响任何框架中不存在的每项ITG实施的决定性因素。研究人员从文献综述开始,利用这些差异化因素,这里称为偶然性因素,以提供一个科学的观点。然后,研究人员以专家访谈的方式呈现评估部分,以提供实务观点。最后总结了本研究的主要贡献和今后的工作方向。
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引用次数: 34
期刊
Communications of the IBIMA
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