Suchergebnisse

• eBook-Kapitel aus dem Buch Transparenz durch digitale Datenanalyse

  Registrierkassen, E-Bilanz, die neuen Möglichkeiten der Betriebsprüfung

  10 Jahre digitale Betriebsprüfung schärfen Ansatz und Methoden
  

  Willi Härtl

  …dies § 238 HGB, § 145 AO und § 22 UStG, mit den Verhältnissen einer sich durch Informationstechnologie dyna- misch entwickelnden Geschäftswelt… …motiviert Informationstechnologie einsetzen, so müssen die damit verbundenen Erleichterungen und Vorteile in der Transparenz der Aufzeichnungen auch der…
• eJournal-Artikel aus "Zeitschrift für Compliance (ZfC)" Ausgabe 3/2014

  News vom 01.07.2014 bis zum 25.09.2014

  …. Zeitschrift für Compliance Das News-Magazin von COMPLIANCEdigital ZfC 3/14 43 Zusammenarbeit zwischen IT und Compliance verbessern Nachricht vom 27.08.2014… …erkennen, zu analysieren und die Ursachen zu ermitteln. Als ein weiteres Problem sehen die IT- Verantwortlichen die sichere Verwaltung der GRC-relevanten… …: http://www.pressebox.de/pressemitteilung/dell-gmbh/Dell-Studie-Complianceund-Sicherheits-Teams-muessen-enger-zusammenarbeiten/696594/print. Hinweise, wie Sie wesentliche regulatorische Anforderungen an die IT identifizieren, priorisieren und deren Erfüllung einer effizienten Steuerung… …Schutz der Bürgerinnen und Bürger in einem sicheren Netz; ff Schutz der IT des Bundes; ff Stärkung des Bundesamtes für Sicherheit in der… …Informationstechnik; ff Erweiterung der Ermittlungszuständigkeiten des Bundeskriminalamtes im Bereich Cybercrime. Nach Auffassung des Bundesinnenministers Dr. Thomas de… …: „Der neue Referentenentwurf für das IT- Sicherheitsgesetz ist eine deutliche Verbesserung zum alten Entwurf aus dem Jahr 2013. Dies trifft insbesondere… …der neuen Regel betroffen sein werden: Energie, Informationstechnik und Telekommunikation, Transport und Verkehr, Gesundheit, Wasser, Ernährung sowie… …wesentliche regulatorische Anforderungen an die IT identifizieren, priorisieren und deren Erfüllung einer effizienten Steuerung zuführen, finden Sie in dem Band…

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• eJournal-Artikel aus "Zeitschrift für Compliance (ZfC)" Ausgabe 1/2014

  News vom 06.01.2014 bis zum 28.03.2014

  …Jahr 2012 waren es noch 63 Prozent. „Die gute Nachricht zur NSA-Affäre“, resümiert Kempf der Meldung zufolge, laute, dass die Wirtschaft das Thema IT… …- Sicherheit nun ernst nehme und entsprechend investiere. So seien der Erhebung zufolge zu jeweils hohen Anteilen der befragten Unternehmen beispielsweise IT…
• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 3/2014

  Outsourcing in India – A Privacy Law Perspective

  Sajai Singh, Gowtham Reddy

  …based in the EEC, it would need to convince European Union (“EU”) regulators of the adequacy of 6 Article 25 of Directive 95/46/EC. Outsourcing in India –… …the security of their subject’s ­private information in the hands of Indian service providers. It therefore became clear that the creation and… …Constitution of India The Constitution of India (“Constitution”) is the supreme law of India; it is the fountainhead from which all laws derive their authority… …and force. Therefore any examination of laws and legal structures in India must begin with the Constitution. It lays down the framework defining… …Article 21 of the Constitution. It was also held that the said right cannot be curtailed except according to procedure established by law. The court… …satisfied that it is necessary or expedient so to do in the interests of the sovereignty and integrity of India, the security of the State, friendly relations… …, 2000 The Information Technology Act, 2000 (“IT Act”) is often presented, as the code regulating data protection under Indian law. The IT Act received the… …assent of the President on the 9th June, 2000 and was effective as of October 17, 2000. The IT Act is based on the Resolution A/RES/51/162 adopted by the… …on International Trade Law (“UNCITRAL”) in its twenty-ninth session. In 2008, the IT Act was amended by the Parliament through the Information… …Technology (Amendment) Act, 2008. Vide this amendment the Parliament introduced several important provisions in the IT Act, which shaped the Indian data…

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• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 6/2014

  Approaches for Personal Data Protection in Latin America

  Habeas Data, Comprehensive Data Protection Laws, the new Brazilian Internet Bill
  

  Lena Festerling

  …of data protection law. It further contains rights of users in a digital environment, rules on net neutrality, storage of connection logs and… …may have the data”. Scope and concept of Habeas Data ­differ as will be pointed out below. In ­general, it is implemented as to protect, by means of an… …personal data saved. Depending on the ­jurisdictions it further guarantees the rectification, update or elimination of data that can be proven to be… …incorrect. Although its Constitutional status suggests its addressee to be the state, in most countries it applies as well to private entities that seek to… …agencies concerning that person. Further, it allows citizens to request errors in the recorded data to be corrected. But it does not allow for the update or… …­information is being gathered, it protects the right to find out for which use and purpose this data has been collected. Moreover, the petitioner is given the… …­opportunity to demand up­dating or elimination of the data, if it is wrong or when they are ille­gitimately affecting his rights. 10 Procedural aspects have… …provided. 11 It expands the use of Habeas Data by addressing private databases. However, it does not allow for the correction, update or elimination of… …erroneous data stored in a database. However, it forbids the broadcast, copy, transfer or distribution of that erroneous data. Moreover, a statutory rule was… …Argentinean writ of amparo. The writ ­includes the judicial remedy to enforce the right to access, correct, update or eliminate the data. Moreover, it…

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• eBook-Kapitel aus dem Buch WpPG

  Art. 36 EU-ProspV Inkrafttreten

  Dr. Christian Pelz

  …publication in the Official Journal of the European Union. It shall apply from 1 July 2005. This Regulation shall be binding in its entirety and directly…
• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 1/2014

  Belgium Addresses Pitfalls for International Data Transfers

  Tanguy Van Overstraeten, Ronan Tigner

  …Finance. In practice, it is admitted since long that transfers based on standard contractual clauses could occur without Royal Decree. This is however not… …transfers from Belgium based on BCR remains, as it is required by the Privacy Act. However, the protocol greatly simplifies the process towards the granting… …case may be, liaises with the BCR applicant. When it considers that the BCR meet the requirements of the protocol, it communicates its positive advice to… …in turn submit the Royal Decree for signing by the King and have an extract of it published in the Belgian State Gazette. The benefits of this… …relation to this approval process, making it a truly reliable solution for global personal data transfers. It should also be noted that, since 2008, the… …processor transfers from the EU to a for- 9 E. g. WP74, WP154 and WP 155 mentioned in footnote 7. 10 For the sake of completeness, it must be noted that there… …. Once it con siders this to be the case, it informs the applicant and the Ministry. The Ministry will then require the Commission for the Protection of… …guidance. It defines under which conditions SCC may be viewed as conforming to the EU Template. The protocol also offers some flexibility. It provides that… …Template. The signing with multiple parties is particularly relevant as it allows, in one set of SCC, to cover a number of transfers which would otherwise… …Protection of Privacy. Where the Commission for the Protection of Privacy observes that the clauses are SCC, it notifies the applicant accordingly. As of the…

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• Neue Gesetzesvorlage für mehr IT-Sicherheit in Deutschland

  …IT des Bundes;Stärkung des Bundesamtes für Sicherheit in der Informationstechnik;Erweiterung der Ermittlungszuständigkeiten des Bundeskriminalamtes im… …betroffen sein werden: Energie, Informationstechnik und Telekommunikation, Transport und Verkehr, Gesundheit, Wasser, Ernährung sowie Finanz- und… …die IT identifizieren, priorisieren und deren Erfüllung einer effizienten Steuerung zuführen, finden Sie in dem Band „IT-Compliance“ von Michael Rath…

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• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 2/2014

  ID Tracking or How Privacy strengthens Monopolies

  Dr. Jana Moser

  …“Advertising”. By default, it is turned on. Under “Learn More”, Apple explains that this Advertising Identifier is a non-permanent device identifier for apps “to… …includes the possibility to disable ID tracking or reset it 13 “UIDevice Class Reference – Properties – identifierForVendor”, last accessed on 02. 01. 2014… …it possible not just to control the advertisement in mobile devices with Windows 8 (or higher), but also desktop PCs with this operating system. Of… …course, it is still ­possible to drop cookies in the desktop version of Windows 8 for the time being, when the user uses a web browser. App publishers and… …advertisers have ­access to the ID under the terms of ­Microsoft. It is unclear whether Microsoft 17 “UIDevice Class Reference – Properties –… …. blogspot.de/2013/10/google-play-services-40. html. this is assumption based on rumours: “Based on these requirements, here’s how I think it might work: Where Google has a first-party identity… …, it will create a hashed ID unique to each partner it works with. The hash is the important part since this will protect the privacy of the Google user… …smartphone platform in October, with a 52.2 % market share in the USA. 22 Interestingly, ID tracking is not yet implemented in Chrome– at least, it has not… …perspective of many privacy experts, it does not matter that the vendor or publisher can’t combine the Vendor ID with data of a natural person. It is sufficient… …possible with cookies . . .“ This approach of “personal reference” is still largely not understood beyond Europe and, together with cookie tracking, it…

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• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 3/2014

  Legality of spam filters and blacklists

  Assoc. Prof. Dr. George G. Dimitrov

  …emails” (UCE). UCE is not only a nuisance but it is also an easy access point for viruses and malicious software. Spam is a constant problem for businesses… …, the system is not perfect. It does make mistakes. For example, if a message ­contains a few words that the spam filter acknowledges as UCE, the message… …because the system “reads” it wrong. The legal problems arising thereof are twofold. Legality of spam filters and ­blacklists Dimitrov PinG 03.14 109 a)… …, who owns it and who has access to and control of the filtered messages. By employing the spam-filtering technology such person may prevent solicited and… …have someone revealing the secrecy of our messages? The secrecy of the communications is proclaimed as a basic human right, 2 while in most countries it… …fight the spam is the use of the socalled blacklists. As per the common IT jargon the terms “blacklist” or “block list” are used to designate a specific… …, reads that maliciously opening, destroying, delaying or diverting of correspondence sent to a third party, whether or not it arrives at its destination… …, or fraudulently gaining knowledge of it, is punished by one year’s imprisonment and a fine of € 45,000. The same penalty applies to the malicious… …appears in a blacklist, usually it is because it has been reported by a client (via software developed for automation/manual reporting) or by some ISP. The… …blacklisting may occur because it has been determined that someone in the respective network is sending spam or malicious content. Most of blacklist providers…

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