Suchergebnisse

• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 3/2018

  E-Conference on National Implementations of the GDPR

  on blogdroiteuropéen from 4 June 2018
  

  Olivia Tambou

  …blogdroiteuropéen from 4 June 2018 Olivia Tambou The General Data Protection Regulation (GDPR) shall apply from 25 May 2018. It contains 50+ so-called ‘opening…
• eBook-Kapitel aus dem Buch Entwicklungen und Tendenzen der Wirtschaftswissenschaften

  Quo Vadis, Britain?

  Brexit, the EU and the Greatest Act of Economic Self-Harm in British History
  

  Dr. Hilmar Siebert, Dr. Nina Lück

  …1 Introduction 2 The Story So Far 3 The Single Market and Trade 3.1 What is it? 3.2 Can You Leave the EU but Stay in the Single Market?… …severe way. This paper does not provide a the- oretical conceptualization of the events that led to the Brexit referendum result. It also does not offer a… …31/01/2018). zum Brexit 17 Brexit causes are highlighted. While it is unprecedented in the young history of the European Union (EU) that a member… …Kingdom and many more member states, cannot be denied. Whether Brexit happens or not, it will be crucial to renew the EU in a way that makes some of its… …Leaving the EU is generally possible and the fact that it has not happened before left both scholars and the public with a few open questions. The… …Treaty on the Functioning of the Europe- an Union. It shall be concluded on behalf of the Union by the Council, acting by a qualified majority, after… …concerning it. A qualified majority shall be defined in accordance with Article 238(3)(b) of the Treaty on the Functioning of the European Union. 5. If a… …held it could, arguing with its traditional royal pre- rogative, a customary authority given to the sovereign in order to decide in a supra- legal way… …Parliament. A more detailed White Paper5 that explains the government’s Brexit strategy has been published but it remains vague in key areas. Negotiations in… …the EU) whilst at home, people are taking to the streets to reverse Brexit as it is damaging the country in every aspect one can possibly think of…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Entwicklungen und Tendenzen der Wirtschaftswissenschaften

  Die Bilanzierung des Geschäftswerts in der angloamerikanischen Bilanzierung

  Eine historische Betrachtung
  

  Prof. Dr. Peter Wollmert, Dr. Bettina Beyer

  …proposing means of valuing it. The most striking characteristic of this immense amount of writing is the number and variety of disagreements reached.”1… …Ausgabenverrechnung direkt gegen Rücklagen zu, um Gewinne zu glätten und abnormale Verluste zu kaschieren („it is reasonable to defer abnormal losses which are not… …Weltwirtschaftskrise und anschließender Rezession entstanden war: „The general distrust of goodwill and the knowledge that it has been widely ___________________ 69… …future earnings leave an almost uni- versal feeling that the balance-sheet looks stronger without it” und „To attribute to goodwill an excessive value […]… …about financial accounting and reporting. One of those conceptual issues is the definition of an asset. It is clear that one of the major roadblocks to…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Digitalisierung der Prüfung

  Digitalisierung in der Betriebsprüfung

  Auswirkungen auf das Risikomanagement und Prüfungsmethoden
  

  Dr. Martin Panek, Franz-Xaver Betz

  …und Heimat die Digitalisierung zu einem der TOP-Themen in der aktuellen Legis- laturperiode erklärt.1 Durch den umfassenden Einsatz von IT in der…
• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 5/2018

  GDRP in a post-Brexit era: Some new challenges?

  Malcolm Dowden, Supuni Perera

  …within the regulatory reach of both the ICO and of an EU member state regulator. It is possible, that the ICO could work together with EU regulators to… …avoid double exposure. While GDPR Article 50 requires the EU commission and data law regulators to cooperate with third countries, it does not preclude… …compensation Under each regime, the data subject can seek compensation from the “closest, deepest pockets”, leaving it to the controllers and processors to… …in relation to each regime allows recovery of an appropriate proportion by the controller or processor who has paid “full compensation”. It is arguable… …, if the receiving country proves it is capable of providing adequate data protection. The EU Commission makes adequacy decisions both under GDPR and… …the UK to non-EU/EEA countries and not permit a transfer of data from the EU/EEA into the UK. It remains strongly advisable for organisations to rely on… …withdrawal. Even a small degree of divergence would involve cost and complexity for UK businesses. It is possible that the same data processing ­activities…

  Alle Treffer im Inhalt anzeigen

• Neue Flexibilität an School GRC und Institut für Kriminalistik

  …die Teilnehmer aus den Modulen Compliance & Risikomanagement, Ermittlungsmethoden, Kriminalistik, IT, Recht und Kommunikation auswählen.In unserem…
• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 4/2018

  Attorney professional secrecy in the digital age and compliance with the GDPR in Brazil

  Paulo Brancher, Vitor Koketu da Cunha, Camila Taliberti

  …provided that it is kept as a court secret. 3. Law practice and information security The legal framework for attorney professional secrecy does not establish… …civil sphere, a client injured by a security breach may claim pecuniary and moral damages in court, since it is evidenced that the damage occurred due to… …Empresarial, São Paulo, Quartier Latin, 2015, p. 398. Regarding the right to privacy and data protection, it is important to emphasize that, in Brazil, there is… …compensation for economic and non-economic damages resulting from violation thereof is warranted. It also states that confidentiality of mail and telegraphic… …Internet Law, which sets forth rules aiming at protecting personal data on the Internet environment. It states that processing of personal data can only… …protection. Firstly because it defines personal data in a widespread manner as the data related to an identified or identifiable natural person, including… …and enforcement of rights in the network environment is indisputable. However, the Law applies only to online environment, and it is not sufficient to… …advantages for communications and electronic commerce. However, the lack of boundaries of the digital world also presents a major challenge when it comes to… …limited to the European Union territory, but it also considers the data subject and business scope. The relevant point is that the GDPR applies to… …data subject has given consent to the processing of his/her ­personal data for one or more specific purposes; –– It is necessary for performance of a…

  Alle Treffer im Inhalt anzeigen

• Qualität des Reportings in Gefahr

  …Prozent). Aber auch die fehlende Zusammenarbeit zwischen der Finanzabteilung und der IT erschwert für 43 Prozent der befragten deutschen Unternehmen die… …Ordnungsmäßigkeit der IT wird in vielen Unternehmen noch immer unterschätzt. Tatsächlich stehen und fallen unternehmerische Erfolge heute immer auch mit belastbaren…

  Alle Treffer im Inhalt anzeigen
• eJournal-Artikel aus "Zeitschrift für Corporate Governance" Ausgabe 2/2018

  ZCG-Nachrichten

  …Informationstechnik (BSI) hat die Ergebnisse seiner Cyber-Sicherheits-Umfrage 2017 veröffentlicht. Diese zeigen nach Angaben der WPK vom 29. 1. 2018, dass…
• eBook-Kapitel aus dem Buch Praxishandbuch Interne Revision in der öffentlichen Verwaltung

  Ausführungsstandards

  Oliver Dieterle

  …Ermessens- spielräumen > komplexe IT-Struktur mit hoher Veränderungsrate Tabelle 24: Bruttobetrachtung 4.1.1.3 Informationstechnologie… …grundsätzlich am organisatorischen Aufbau des für die IT verantwortlichen Organi- sationsbereichs orientieren. Darüber hinaus können übergreifende IT-Betriebs-… …prozesse gesondert berücksichtigt werden. Hier bietet es sich an ein Rahmenwerk wie ITIL zugrunde zu legen. Die IT Infrastructure Library (ITIL) ist eine… …Sammlung vordefinierter Prozesse, Funktionen und Rollen, wie sie typischerweise in jeder IT- Infrastruktur mittlerer und großer Unternehmen vorkommen. Es… …177 Hain et al, 2012. 178 Axelos, 2013. Ausführungsstandards 148 Abbildung 13: Beispiel für ein IT Risikouniversum Ü be rg re ife nd e… …IT -B et rie bs pr oz es se (I TI L) IT IL 01 Fi na nc ia l M an ag e- m en t IT IL 02 C ha ng e M an ag e- m en t IT IL 03 R… …el ea se M an ag e- m en t IT IL 04 Se rv ic e Le ve l M an ag e- m en t IT IL 05 C ap ac ity M an ag e- m en t IT IL 06 C on… …tin ui ty M an ag e- m en t IT IL 07 Se cu rit y M an ag e- m en t IT IL 08 In ci de nt M an ag e- m en t IT IL 09 Pr ob le m M… …an ag e- m en t IT IL 10 A va il- ab ili ty M an ag e- m en t IT IL 11 C on fig ur a- tio n M an ag e- m en t IT IL 12 R eg el -… …be tri eb IT IT IT IT IT Pr od uk tio n A nw en de r- se rv ic e Sy st em - en tw ic kl un g IT -S te ue ru ng In te rn er Se rv…

  Alle Treffer im Inhalt anzeigen