Abstract: This paper investigates the effect of International
Financial Reporting Standards (IFRS) adoption on the frequency of
earnings managements towards small positive profits. We focus on
two emerging markets IFRS adopters: South Africa and Turkey.
We tested our logistic regression using appropriate panelestimation
techniques over a sample of 330 South African and 210
Turkish firm-year observations over the period 2002-2008. Our
results document that mandatory adoption of IFRS is not associated
with a reduction in earnings management towards small positive
profits in emerging markets. These results contradict most of the
previous findings of the studies conducted in developed countries.
Based on the legal system factor, we compare the intensity of
earnings management between a code law country (Turkey) and a
common law country (South Africa) over the pre and post-adoption
periods. Our findings show that the frequency of such earnings
management practice increases significantly for the code law
country.
Abstract: Dengue fever is prevalent in Malaysia with numerous
cases including mortality recorded over the years. Public education
on the prevention of the desease through various means has been
carried out besides the enforcement of legal means to eradicate
Aedes mosquitoes, the dengue vector breeding ground. Hence, other
means need to be explored, such as predicting the seasonal peak
period of the dengue outbreak and identifying related climate factors
contributing to the increase in the number of mosquitoes. Simulation
model can be employed for this purpose. In this study, we created a
simulation of system dynamic to predict the spread of dengue
outbreak in Hulu Langat, Selangor Malaysia. The prototype was
developed using STELLA 9.1.2 software. The main data input are
rainfall, temperature and denggue cases. Data analysis from the graph
showed that denggue cases can be predicted accurately using these
two main variables- rainfall and temperature. However, the model
will be further tested over a longer time period to ensure its
accuracy, reliability and efficiency as a prediction tool for dengue
outbreak.
Abstract: During the last couple of years, the degree of dependence on IT systems has reached a dimension nobody imagined to be possible 10 years ago. The increased usage of mobile devices (e.g., smart phones), wireless sensor networks and embedded devices (Internet of Things) are only some examples of the dependency of modern societies on cyber space. At the same time, the complexity of IT applications, e.g., because of the increasing use of cloud computing, is rising continuously. Along with this, the threats to IT security have increased both quantitatively and qualitatively, as recent examples like STUXNET or the supposed cyber attack on Illinois water system are proofing impressively. Once isolated control systems are nowadays often publicly available - a fact that has never been intended by the developers. Threats to IT systems don’t care about areas of responsibility. Especially with regard to Cyber Warfare, IT threats are no longer limited to company or industry boundaries, administrative jurisdictions or state boundaries. One of the important countermeasures is increased cooperation among the participants especially in the field of Cyber Defence. Besides political and legal challenges, there are technical ones as well. A better, at least partially automated exchange of information is essential to (i) enable sophisticated situational awareness and to (ii) counter the attacker in a coordinated way. Therefore, this publication performs an evaluation of state of the art Intrusion Detection Message Exchange protocols in order to guarantee a secure information exchange between different entities.
Abstract: This paper presents a watermarking protocol able to
solve the well-known “customer-s right problem" and “unbinding
problem". In particular, the protocol has been purposely designed
to be adopted in a web context, where users wanting to buy digital
contents are usually neither provided with digital certificates issued
by certification authorities (CAs) nor able to autonomously perform
specific security actions. Furthermore, the protocol enables users to
keep their identities unexposed during web transactions as well as
allows guilty buyers, i.e. who are responsible distributors of illegal
replicas, to be unambiguously identified. Finally, the protocol has
been designed so that web content providers (CPs) can exploit
copyright protection services supplied by web service providers (SPs)
in a security context. Thus, CPs can take advantage of complex
services without having to directly implement them.
Abstract: Amazing development of the information technology,
communications and internet expansion as well as the requirements
of the city managers to new ideas to run the city and higher
participation of the citizens encourage us to complete the electronic
city as soon as possible. The foundations of this electronic city are in
information technology. People-s participation in metropolitan
management is a crucial topic. Information technology does not
impede this matter. It can ameliorate populace-s participation and
better interactions between the citizens and the city managers.
Citizens can proffer their ideas, beliefs and votes through digital
mass media based upon the internet and computerization plexuses on
the topical matters to receive appropriate replies and services. They
can participate in urban projects by becoming cognizant of the city
views. The most significant challenges are as follows: information
and communicative management, altering citizens- views, as well as
legal and office documents
Electronic city obstacles have been identified in this research. The
required data were forgathered through questionnaires to identify the
barriers from a statistical community comprising specialists and
practitioners of the ministry of information technology and
communication, the municipality information technology
organization.
The conclusions demonstrate that the prioritized electronic city
application barriers in Iran are as follows:
The support quandaries (non-financial ones), behavioral, cultural
and educational plights, the security, legal and license predicaments,
the hardware, orismological and infrastructural curbs, the software
and fiscal problems.
Abstract: The purpose of this paper is to highlight the
importance of the concept of competitiveness in the supply chain and
to present a conceptual framework for Supply Chain Competitiveness
(SCC). The framework is based on supply chain activities, which are
inputs, necessary for SCC and the benefits which are the outputs of
SCC. A literature review is conducted on key supply chain
competitiveness issues, its determinants, its various dimensions
followed by exploration for SCC. Based on the insights gained, a
conceptual framework for SCC is presented based on activities for
SCC, SCC environment and outcomes of SCC. The information flow
in the conceptual framework is bi-directional at all levels and the
activities are interrelated in a global competitive environment. The
activities include the activities of suppliers, manufacturers and
distributors, giving more emphasis on manufacturers- activities.
Further, implications of various factors such as economic, politicolegal,
technical, socio-cultural, competition, demographic etc. are
also highlighted. The SCC framework is an attempt to cover the
relatively less explored area of supply chain competitiveness. It is
expected that this work will further motivate researchers,
academicians and practitioners to work in this area and offers
conceptual help in providing a directions for supply chain
competitiveness which leads to improvement in the supply chain and
supply chain performance.
Abstract: In this paper a novel scheme for watermarking digital
audio during its compression to MPEG-1 Layer III format is
proposed. For this purpose we slightly modify some of the selected
MDCT coefficients, which are used during MPEG audio
compression procedure. Due to the possibility of modifying different
MDCT coefficients, there will be different choices for embedding the
watermark into audio data, considering robustness and transparency
factors. Our proposed method uses a genetic algorithm to select the
best coefficients to embed the watermark. This genetic selection is
done according to the parameters that are extracted from the
perceptual content of the audio to optimize the robustness and
transparency of the watermark. On the other hand the watermark
security is increased due to the random nature of the genetic
selection. The information of the selected MDCT coefficients that
carry the watermark bits, are saves in a database for future extraction
of the watermark. The proposed method is suitable for online MP3
stores to pursue illegal copies of musical artworks. Experimental
results show that the detection ratio of the watermarks at the bitrate
of 128kbps remains above 90% while the inaudibility of the
watermark is preserved.
Abstract: The paper shows the necessity to increase the security
level for paper management in the cadastral field by using specific
graphical watermarks. Using the graphical watermarking will
increase the security in the cadastral content management;
furthermore any altered document will be validated afterwards of its
originality by checking the graphic watermark. If, by any reasons the
document is changed for counterfeiting, it is invalidated and found
that is an illegal copy due to the graphic check of the watermarking,
check made at pixel level
Abstract: Innovations in technology have created new ethical
challenges. Essential use of electronic communication in the
workplace has escalated at an astronomical rate over the past decade.
As such, legal and ethical dilemmas confronted by both the employer
and the employee concerning managerial control and ownership of einformation
have increased dramatically in the USA. From the
employer-s perspective, ownership and control of all information
created for the workplace is an undeniable source of economic
advantage and must be monitored zealously. From the perspective of
the employee, individual rights, such as privacy, freedom of speech,
and freedom from unreasonable search and seizure, continue to be
stalwart legal guarantees that employers are not legally or ethically
entitled to abridge in the workplace. These issues have been the
source of great debate and the catalyst for legal reform. The fine line
between ethical and legal has been complicated by emerging
technologies. This manuscript will identify and discuss a number of
specific legal and ethical issues raised by the dynamic electronic
workplace and conclude with suggestions that employers should
follow to respect the delicate balance between employees- legal
rights to privacy and the employer's right to protect its knowledge
systems and infrastructure.
Abstract: An application framework provides a reusable design
and implementation for a family of software systems. Frameworks
are introduced to reduce the cost of a product line (i.e., a family of
products that shares the common features). Software testing is a timeconsuming
and costly ongoing activity during the application
software development process. Generating reusable test cases for the
framework applications during the framework development stage,
and providing and using the test cases to test part of the framework
application whenever the framework is used reduces the application
development time and cost considerably. This paper introduces the
Framework Interface State Transition Tester (FIST2), a tool for
automated unit testing of Java framework applications. During the
framework development stage, given the formal descriptions of the
framework hooks, the specifications of the methods of the
framework-s extensible classes, and the illegal behavior description
of the Framework Interface Classes (FICs), FIST2 generates unitlevel
test cases for the classes. At the framework application
development stage, given the customized method specifications of
the implemented FICs, FIST2 automates the use, execution, and
evaluation of the already generated test cases to test the implemented
FICs. The paper illustrates the use of the FIST2 tool for testing
several applications that use the SalesPoint framework.
Abstract: Fast development of technologies, economic globalization and many other external circumstances stimulate company’s competitiveness. One of the major trends in today’s business is the shift to the exploitation of the Internet and electronic environment for entrepreneurial needs. Latest researches confirm that e-environment provides a range of possibilities and opportunities for companies, especially for micro-, small- and medium-sized companies, which have limited resources. The usage of e-tools raises the effectiveness and the profitability of an organization, as well as its competitiveness.
In the electronic market, as in the classic one, there are factors, such as globalization, development of new technology, price sensitive consumers, Internet, new distribution and communication channels that influence entrepreneurship. As a result of eenvironment development, e-commerce and e-marketing grow as well.
Objective of the paper: To describe and identify factors influencing company’s competitiveness in e-environment.
Research methodology: The authors employ well-established quantitative and qualitative methods of research: grouping, analysis, statistics method, factor analysis in SPSS 20 environment, etc. The theoretical and methodological background of the research is formed by using scientific researches and publications, such as that from mass media and professional literature; statistical information from legal institutions as well as information collected by the authors during the surveying process.
Research result: The authors detected and classified factors influencing competitiveness in e-environment.
In this paper, the authors presented their findings based on theoretical, scientific, and field research. Authors have conducted a research on e-environment utilization among Latvian enterprises.
Abstract: The aim of the study was to investigate whether there
is the promotion of product ecodesign measures as a result of
adopting ISO 14001 certification in manufacturing companies in the
Republic of Slovenia. Companies gave the most of their product
development attention to waste and energy reduction during
manufacturing process and reduction of material consumption per
unit of product. Regarding the importance of different ecodesign
criteria reduction of material consumption per unit of product was
reported as the most important criterion. Less attention is paid to endof-
life issues considering recycling or packaging. Most
manufacturing enterprises considered ISO 14001 standard as a very
useful tool or at least a useful tool helping them to accelerate and
establish product ecodesign activities. Two most frequently
considered ecodesign drivers are increased competitive advantage
and legal requirements and two most important barriers are high
development costs and insufficient market demand.
Abstract: Phishing scheme is a new emerged security issue of
E-Commerce Crime in globalization. In this paper, the legal scaffold
of Malaysia, United States and United Kingdom are analyzed and
followed by discussion on critical issues that rose due to phishing
activities. The result revealed that inadequacy of current legal
framework is the main challenge to govern this epidemic. However,
lack of awareness among consumers, crisis on merchant-s
responsibility and lack of intrusion reports and incentive arrangement
contributes to phishing proliferating. Prevention is always better than
curb. By the end of this paper, some best practices for consumers and
corporations are suggested.
Abstract: This study aims to identify the current situation and
problems of environmental statement for major four home appliances
(refrigerators, washing machines, air conditioners and television
receivers) sold at online stores in Japan, and then to suggest how to
improve the situation, through a questionnaire survey conducted
among businesses that operate online stores and online malls with
multiple online stores. Results of the study boil down to:
(1) It is found out that environmental statement for the home
appliances at online stores have four problems; (i) less information
on “three Rs" and “chemical substances" than the one on “energy
conservation", (ii) cost for providing environmental statement, (iii)
issues associated with a label and mark placement, and (iv) issues
associated with energy conservation statement.
(2) Improvements are suggested for each of the four problems listed
above, and shown are (i) the effectiveness of, and need to promote, a
label and mark placement, (ii) cost burden on buyers, and (iii) need
of active efforts made by businesses and of dissemination of legal
regulations to businesses.
Abstract: In this work, we present for the first time in our perception an efficient digital watermarking scheme for mpeg audio layer 3 files that operates directly in the compressed data domain, while manipulating the time and subband/channel domain. In addition, it does not need the original signal to detect the watermark. Our scheme was implemented taking special care for the efficient usage of the two limited resources of computer systems: time and space. It offers to the industrial user the capability of watermark embedding and detection in time immediately comparable to the real music time of the original audio file that depends on the mpeg compression, while the end user/audience does not face any artifacts or delays hearing the watermarked audio file. Furthermore, it overcomes the disadvantage of algorithms operating in the PCMData domain to be vulnerable to compression/recompression attacks, as it places the watermark in the scale factors domain and not in the digitized sound audio data. The strength of our scheme, that allows it to be used with success in both authentication and copyright protection, relies on the fact that it gives to the users the enhanced capability their ownership of the audio file not to be accomplished simply by detecting the bit pattern that comprises the watermark itself, but by showing that the legal owner knows a hard to compute property of the watermark.
Abstract: The enthusiasm for gluten avoidance in a growing
market is met by improvements in sensitive detection methods for
analysing gluten content. Paradoxically, manufacturers employ no
such systems in the production process but continue to market their
product as gluten free, a significant risk posed to an undetermined
coeliac population. This paper resonates with an immunological
response that causes gastrointestinal scarring and villous atrophy with
the conventional description of personal injury. This thesis divulges
into evaluating potential inadequacies of gluten labelling laws which
not only present a diagnostic challenge for general practitioners in the
UK but it also exposes a less than adequate form of available legal
protection to those who suffer adverse reactions as a result of gluten
digestion. Central to this discussion is whether a claim brought in
misrepresentation, negligence and/or under the Consumer Protection
Act 1987 could be sustained. An interesting comparison is then made
with the legal regimes of neighboring jurisdictions furthering the
theme of a legally un-catered for gluten kingdom.
Abstract: As the new industrial revolution advances in the
nanotechnology have been followed with interest throughout the
world and also in Turkey. Media has an important role in conveying
these advances to public, rising public awareness and creating
attitudes related to nanotechnology. As well as representing how a
subject is treated, media frames determine how public think about
this subject. In literature definite frames related to nanoscience and
nanotechnology such as process, regulation, conflict and risks were
mentioned in studies focusing different countries. So how
nanotechnology news is treated by which frames and in which news
categories in Turkey as a one of developing countries? In this study
examining different variables about nanotechnology that affect
public attitudes such as category, frame, story tone, source in Turkish
media via framing analysis developed in agenda setting studies was
aimed. In the analysis data between 2005 and 2009 obtained from the
first five national newspapers with wide circulation in Turkey will be
used. In this study the direction of the media about nanotechnology,
in which frames nanotechnologic advances brought to agenda were
reported as news, and sectoral, legal, economic and social scenes
reflected by these frames to public related to nanotechnology in
Turkey were planned.
Abstract: Weather disaster events were frequent and caused loss
of lives and property in Taiwan recently. Excessive concentration of
population and lacking of integrated planning led to Taiwanese coastal
zone face the impacts of climate change directly. Comparing to many
countries which have already set up legislation, competent authorities
and national adaptation strategies, the ability of coastal management
adapting to climate change is still insufficient in Taiwan. Therefore, it
is necessary to establish a complete institutional arrangement for
coastal management due to climate change in order to protect
environment and sustain socio-economic development. This paper
firstly reviews the impact of climate change on Taiwanese coastal
zone. Secondly, development of Taiwanese institutional arrangement
of coastal management is introduced. Followed is the analysis of four
dimensions of legal basis, competent authority, scientific and financial
support and international cooperations of institutional arrangement.
The results show that Taiwanese government shall: 1) integrate climate
change issue into Coastal Act, Wetland Act and territorial planning
Act and pass them; 2) establish the high level competent authority for
coastal management; 3) set up the climate change disaster coordinate
platform; 4) link scientific information and decision markers; 5)
establish the climate change adjustment fund; 6) participate in
international climate change organizations and meetings actively; 7)
cooperate with near countries to exchange experiences.
Abstract: The research objective of the project and article
“European Ecological Network Natura 2000 – opportunities and
threats” Natura 2000 sites constitute a form of environmental
protection, several legal problems are likely to result. Most
controversially, certain sites will be subject to two regimes of
protection: as national parks and as Natura 2000 sites. This dualism
of the legal regulation makes it difficult to perform certain legal
obligations related to the regimes envisaged under each form of
environmental protection. Which regime and which obligations
resulting from the particular form of environmental protection have
priority and should prevail? What should be done if these obligations
are contradictory? Furthermore, an institutional problem consists in
that no public administration authority has the power to resolve legal
conflicts concerning the application of a particular regime on a given
site. There are also no criteria to decide priority and superiority of
one form of environmental protection over the other. Which
regulations are more important, those that pertain to national parks or
to Natura 2000 sites? In the light of the current regulations, it is
impossible to give a decisive answer to these questions. The internal
hierarchy of forms of environmental protection has not been
determined, and all such forms should be treated equally.
Abstract: Games can be classified as games of skill, games of chance or otherwise be classified as mixed. This paper deals with the topic of scientifically classifying mixed games as more reliant on elements of chance or elements of skill and ways to scientifically measure the amount of skill involved. This is predominantly useful for classification of games as legal or illegal in deferent jurisdictions based on the local gaming laws. We propose a novel measure of skill to chance ratio called the Game Skill Measure (GSM) and utilize it to calculate the skill component of a popular variant of Poker.