Pub Date : 1900-01-01DOI: 10.4018/978-1-5225-8455-1.CH013
Louis Delcart
The literature on the development of SMEs is clear: one of the most important obstacles to developing a private sector that also creates jobs is access to financial resources. This chapter presents the various economic players and their accessibility to finance: the public authorities, national, regional and local, the enterprises, and then in particular the SMEs and the traditional civil society. It also shows the conditions that succeed with the most effective results, incentives for start-ups and further developing companies, and the way targets are to be measured.
{"title":"Stimulating Local and Regional Economic Projects and Technological Innovation","authors":"Louis Delcart","doi":"10.4018/978-1-5225-8455-1.CH013","DOIUrl":"https://doi.org/10.4018/978-1-5225-8455-1.CH013","url":null,"abstract":"The literature on the development of SMEs is clear: one of the most important obstacles to developing a private sector that also creates jobs is access to financial resources. This chapter presents the various economic players and their accessibility to finance: the public authorities, national, regional and local, the enterprises, and then in particular the SMEs and the traditional civil society. It also shows the conditions that succeed with the most effective results, incentives for start-ups and further developing companies, and the way targets are to be measured.","PeriodicalId":435446,"journal":{"name":"Network Security and Its Impact on Business Strategy","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128938062","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-5225-8455-1.CH009
A. Petrescu, Mirela Anca Postole, Marilena Ciobănașu
The goal of information security is to be able not just to put in place measures to detect and mitigate attacks but also to predict attacks, deter attackers from attacking, and thus defend the systems from attack in the first place. Data protection should be based on the lessons learned over time, both within the organization and in other organizations. Over the time, a large number of methodologies for identifying information security risks were proposed and adopted and simplified approach to different methodologies has led to their classification in quantitative and qualitative, especially in terms of metrics used to quantify risk. This chapter proposes an international overview regarding the quantitative and qualitative analysis methods for information risk analysis. In practice almost always use a combination of these methods, depending on the characteristics of the organization investigated the degree of uncertainty associated with the method of analysis and risk management.
{"title":"The International Experience in Security Risk Analysis Methods","authors":"A. Petrescu, Mirela Anca Postole, Marilena Ciobănașu","doi":"10.4018/978-1-5225-8455-1.CH009","DOIUrl":"https://doi.org/10.4018/978-1-5225-8455-1.CH009","url":null,"abstract":"The goal of information security is to be able not just to put in place measures to detect and mitigate attacks but also to predict attacks, deter attackers from attacking, and thus defend the systems from attack in the first place. Data protection should be based on the lessons learned over time, both within the organization and in other organizations. Over the time, a large number of methodologies for identifying information security risks were proposed and adopted and simplified approach to different methodologies has led to their classification in quantitative and qualitative, especially in terms of metrics used to quantify risk. This chapter proposes an international overview regarding the quantitative and qualitative analysis methods for information risk analysis. In practice almost always use a combination of these methods, depending on the characteristics of the organization investigated the degree of uncertainty associated with the method of analysis and risk management.","PeriodicalId":435446,"journal":{"name":"Network Security and Its Impact on Business Strategy","volume":"14 39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124746662","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-5225-8455-1.CH003
Tatiana Dănescu, A. Botoș, I. Oncioiu
A significant milestone in the evolution of financial reporting systems occurred when the international financial reporting standards (IFRS) were first applied in the year of 1989. The XBRL (extensible business reporting language) phenomenon marked a new stage in the development of global accounting and reporting systems in the year of 2008 when public companies in US began to use this system. Although the two steps have had a significant impact on the process of harmonizing the global financial reporting system, this process is yet not complete. This chapter presents a comparative analysis of some issues emerging from the application of electronic reporting systems in order to identify the risks presented by them and possible solutions to current practices in financial reporting.
{"title":"An International Overview of the Electronic Financial System and the Risks Related to It","authors":"Tatiana Dănescu, A. Botoș, I. Oncioiu","doi":"10.4018/978-1-5225-8455-1.CH003","DOIUrl":"https://doi.org/10.4018/978-1-5225-8455-1.CH003","url":null,"abstract":"A significant milestone in the evolution of financial reporting systems occurred when the international financial reporting standards (IFRS) were first applied in the year of 1989. The XBRL (extensible business reporting language) phenomenon marked a new stage in the development of global accounting and reporting systems in the year of 2008 when public companies in US began to use this system. Although the two steps have had a significant impact on the process of harmonizing the global financial reporting system, this process is yet not complete. This chapter presents a comparative analysis of some issues emerging from the application of electronic reporting systems in order to identify the risks presented by them and possible solutions to current practices in financial reporting.","PeriodicalId":435446,"journal":{"name":"Network Security and Its Impact on Business Strategy","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116999393","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-5225-8455-1.CH008
Tatiana Dănescu, I. Oncioiu, Ioan-Ovidiu Spătăcean
Using accurate and reliable financial information is the primary condition for successful investments on a stock exchange. Nevertheless, some major corporate scandals broke out at the 21st century horizon and concluded with a major capital market crisis in confidence. Recent events have proved that Romanian capital market is no exception. All these unfortunate scandals had in common some ingredients, among which are a poor corporate governance, a lack of accountability, and misrepresentation of financial information. This chapter relates to the need of integrity in financial reporting process, as the basis for adequate, reliable, and comprehensive information used in decision making by investors in general, institutional investors in particular. The main focus is to review the characteristics of financial information in order to identify some patterns and depict an overview for sensitive areas that may be vulnerable to fraudulent behavior, such as fair value measurements, related party transactions, revenue recognition, provisions, or asset impairment (inventories and receivables).
{"title":"Fraud Risk Management for Listed Companies' Financial Reporting","authors":"Tatiana Dănescu, I. Oncioiu, Ioan-Ovidiu Spătăcean","doi":"10.4018/978-1-5225-8455-1.CH008","DOIUrl":"https://doi.org/10.4018/978-1-5225-8455-1.CH008","url":null,"abstract":"Using accurate and reliable financial information is the primary condition for successful investments on a stock exchange. Nevertheless, some major corporate scandals broke out at the 21st century horizon and concluded with a major capital market crisis in confidence. Recent events have proved that Romanian capital market is no exception. All these unfortunate scandals had in common some ingredients, among which are a poor corporate governance, a lack of accountability, and misrepresentation of financial information. This chapter relates to the need of integrity in financial reporting process, as the basis for adequate, reliable, and comprehensive information used in decision making by investors in general, institutional investors in particular. The main focus is to review the characteristics of financial information in order to identify some patterns and depict an overview for sensitive areas that may be vulnerable to fraudulent behavior, such as fair value measurements, related party transactions, revenue recognition, provisions, or asset impairment (inventories and receivables).","PeriodicalId":435446,"journal":{"name":"Network Security and Its Impact on Business Strategy","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127785406","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-5225-8455-1.CH011
A. Ifrim, A. Stanciu, Rodica Gherghina, Ioana Duca
The digital era has brought along the exponential growth of the economic and technological opportunities that entities can access and implement in the development of their own activities, along with a series of threats with strategic impact. Being a global, multinational, sustainable, profitable, and credible concept, it also involves a leadership connected to market threats for the entity. Moreover, this leadership must be adaptable, identifying with the vision of the entity and conveying it to its members through the organizational culture it cultivates, but above all a leader who understands and is aware of the functioning of the entity, both managerially and economically. And in order to achieve this, a permanent assessment and re-evaluation of the entity's performance is imperative. This chapter seeks to understand the economic and managerial mechanisms of operation to base the making of pertinent, real, and especially timely decisions in counteracting the threats of a turbulent environment while increasing the potential of the entity.
{"title":"Using Integrated Performance Indicator Systems in the Digital Economy","authors":"A. Ifrim, A. Stanciu, Rodica Gherghina, Ioana Duca","doi":"10.4018/978-1-5225-8455-1.CH011","DOIUrl":"https://doi.org/10.4018/978-1-5225-8455-1.CH011","url":null,"abstract":"The digital era has brought along the exponential growth of the economic and technological opportunities that entities can access and implement in the development of their own activities, along with a series of threats with strategic impact. Being a global, multinational, sustainable, profitable, and credible concept, it also involves a leadership connected to market threats for the entity. Moreover, this leadership must be adaptable, identifying with the vision of the entity and conveying it to its members through the organizational culture it cultivates, but above all a leader who understands and is aware of the functioning of the entity, both managerially and economically. And in order to achieve this, a permanent assessment and re-evaluation of the entity's performance is imperative. This chapter seeks to understand the economic and managerial mechanisms of operation to base the making of pertinent, real, and especially timely decisions in counteracting the threats of a turbulent environment while increasing the potential of the entity.","PeriodicalId":435446,"journal":{"name":"Network Security and Its Impact on Business Strategy","volume":"235 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115323121","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-5225-8455-1.CH007
Alexandru Manole, C. Barbu, Ileana-Sorina Rakoș, Catalina Motofei
Information technology instruments are a very important asset in the hands of every manager. The higher education institutions make no exception from these rules. The exposure to the modern technology and communication tools is very quickly assimilated by students, who acquire the skills to address and even master it and have high expectations from the university they study in to provide them with accurate and real-time information on their particular needs. The management of the university should have at its hand data on students, including personal data, data on academic achievements of any kind, housing in hostels, due and paid tuition fees, data on research, emphasizing both resources allocated and the results obtained, even providing links to online platforms and databases that index these results. The authors approach both operational databases and decision-oriented data warehouses and will aim to capitalize their own research interests in the field of IT to synthesize a set of solutions for this type of software.
{"title":"Information Technology in Higher Education Management","authors":"Alexandru Manole, C. Barbu, Ileana-Sorina Rakoș, Catalina Motofei","doi":"10.4018/978-1-5225-8455-1.CH007","DOIUrl":"https://doi.org/10.4018/978-1-5225-8455-1.CH007","url":null,"abstract":"Information technology instruments are a very important asset in the hands of every manager. The higher education institutions make no exception from these rules. The exposure to the modern technology and communication tools is very quickly assimilated by students, who acquire the skills to address and even master it and have high expectations from the university they study in to provide them with accurate and real-time information on their particular needs. The management of the university should have at its hand data on students, including personal data, data on academic achievements of any kind, housing in hostels, due and paid tuition fees, data on research, emphasizing both resources allocated and the results obtained, even providing links to online platforms and databases that index these results. The authors approach both operational databases and decision-oriented data warehouses and will aim to capitalize their own research interests in the field of IT to synthesize a set of solutions for this type of software.","PeriodicalId":435446,"journal":{"name":"Network Security and Its Impact on Business Strategy","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121152018","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-5225-8455-1.CH012
Alok Sharma, Nidhi Sharma
This noble algorithm to provide security to online data transfer is an excellent means by which security can be received in transferring data over the network, and it cannot be detected by any technique or tools available in the market with attacker, unwanted parties, and intruder. In this chapter, a noble algorithm to secure data in online transmission is proposed that provides one hundred percent security to online data. This process makes the communication one hundred percent secure.
{"title":"A Noble Algorithm to Secure Online Data Transmission One Hundred Percent at Zero Cost","authors":"Alok Sharma, Nidhi Sharma","doi":"10.4018/978-1-5225-8455-1.CH012","DOIUrl":"https://doi.org/10.4018/978-1-5225-8455-1.CH012","url":null,"abstract":"This noble algorithm to provide security to online data transfer is an excellent means by which security can be received in transferring data over the network, and it cannot be detected by any technique or tools available in the market with attacker, unwanted parties, and intruder. In this chapter, a noble algorithm to secure data in online transmission is proposed that provides one hundred percent security to online data. This process makes the communication one hundred percent secure.","PeriodicalId":435446,"journal":{"name":"Network Security and Its Impact on Business Strategy","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132560436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-5225-8455-1.CH002
Constantin Anghelache, Sorinel Căpușneanu, D. Topor, A. Marin-Pantelescu
This chapter highlights aspects of the contribution of an IT program used in cost accounting and its management according to the target costing (TC) and its impact on the business strategy of an economic entity. The authors present the historical evolution of the TC, its implementation steps, and the methodological steps that go into the management accounting. The characteristics of a software program specifically designed for cost accounting and management of TC, its design, implementation stages, execution mode, are presented. The guarantee of a managerial decision is based on the provision of real, accurate, and reliable information that can be obtained and analyzed with this software program. The theoretical and methodological aspects presented are based on the existing literature, university studies, and specialty from all over the world. Through the authors' contribution, a new conceptual-empirical framework is created to discuss issues that impact on the business environment of economic entities.
{"title":"Target Costing and Its Impact on Business Strategy","authors":"Constantin Anghelache, Sorinel Căpușneanu, D. Topor, A. Marin-Pantelescu","doi":"10.4018/978-1-5225-8455-1.CH002","DOIUrl":"https://doi.org/10.4018/978-1-5225-8455-1.CH002","url":null,"abstract":"This chapter highlights aspects of the contribution of an IT program used in cost accounting and its management according to the target costing (TC) and its impact on the business strategy of an economic entity. The authors present the historical evolution of the TC, its implementation steps, and the methodological steps that go into the management accounting. The characteristics of a software program specifically designed for cost accounting and management of TC, its design, implementation stages, execution mode, are presented. The guarantee of a managerial decision is based on the provision of real, accurate, and reliable information that can be obtained and analyzed with this software program. The theoretical and methodological aspects presented are based on the existing literature, university studies, and specialty from all over the world. Through the authors' contribution, a new conceptual-empirical framework is created to discuss issues that impact on the business environment of economic entities.","PeriodicalId":435446,"journal":{"name":"Network Security and Its Impact on Business Strategy","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131644475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-5225-8455-1.CH001
Winfred Yaokumah, Alex Ansah Dawson
This chapter explored communications security through the use of an empirical survey to assess the extent of network and data transfer security management in Ghanaian higher educational institutions. Network security management controls consist of monitoring of networks, posture checking, network segmentation, and defense-in-depth. Data transfer security management includes encryption, media access control, and protection of data from public networks. Data were collected from information technology (IT) personnel. The ISO/IEC 21827 maturity model for assessing IT security posture was used to measure the controls. Overall, the result showed that the institutions were at the planned stage of communications security management. In particular, network monitoring, defense-in-depth, and the protection of data from public networks were the most applied controls. Conversely, posture checking was the least applied control. Higher educational institutions need to review their communications security plans and better manage network and data transfer security controls to mitigate data breaches.
{"title":"Network and Data Transfer Security Management in Higher Educational Institutions","authors":"Winfred Yaokumah, Alex Ansah Dawson","doi":"10.4018/978-1-5225-8455-1.CH001","DOIUrl":"https://doi.org/10.4018/978-1-5225-8455-1.CH001","url":null,"abstract":"This chapter explored communications security through the use of an empirical survey to assess the extent of network and data transfer security management in Ghanaian higher educational institutions. Network security management controls consist of monitoring of networks, posture checking, network segmentation, and defense-in-depth. Data transfer security management includes encryption, media access control, and protection of data from public networks. Data were collected from information technology (IT) personnel. The ISO/IEC 21827 maturity model for assessing IT security posture was used to measure the controls. Overall, the result showed that the institutions were at the planned stage of communications security management. In particular, network monitoring, defense-in-depth, and the protection of data from public networks were the most applied controls. Conversely, posture checking was the least applied control. Higher educational institutions need to review their communications security plans and better manage network and data transfer security controls to mitigate data breaches.","PeriodicalId":435446,"journal":{"name":"Network Security and Its Impact on Business Strategy","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127099277","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.4018/978-1-5225-8455-1.CH004
I. Oncioiu, O. Ionescu
By its nature, the improvement of the individual's health is a service that involves a rigorous sharing of data in real time. Integrating innovative advances in technologies into the healthcare system by organizations from Turkey is a challenge, an approach to the economic and social boundary, and an attempt to balance consumer-oriented actions. This chapter aims to contribute to the decrease of the shortcomings that exist in the healthcare security assessment by focusing on data mining for public institutions and organizations in Turkey.
{"title":"Healthcare Security Assessment in the Big Data Era","authors":"I. Oncioiu, O. Ionescu","doi":"10.4018/978-1-5225-8455-1.CH004","DOIUrl":"https://doi.org/10.4018/978-1-5225-8455-1.CH004","url":null,"abstract":"By its nature, the improvement of the individual's health is a service that involves a rigorous sharing of data in real time. Integrating innovative advances in technologies into the healthcare system by organizations from Turkey is a challenge, an approach to the economic and social boundary, and an attempt to balance consumer-oriented actions. This chapter aims to contribute to the decrease of the shortcomings that exist in the healthcare security assessment by focusing on data mining for public institutions and organizations in Turkey.","PeriodicalId":435446,"journal":{"name":"Network Security and Its Impact on Business Strategy","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116628509","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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