Suchergebnisse

• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 6/2025

  An Introduction to Indigenous Data Privacy and Sovereignty

  Shana Morgan

  …world’s estimated 476 million Indigenous Peoples, meaningful data privacy and sovereignty has become a critical issue. As it stands, current data governance… …collected and ­commodified at the speed of light, it is imperative to consider an alternative and complementary approach. I. Basic Definitions In order to… …protections for Indigenous Peoples. Further, it contributes to imbalanced dynamics between Indigenous Peoples and government, limiting the ability of Indigenous… …about the use of Indigenous data and the need for Indigenous Peoples to protect their rights and interests as it pertains to this data. 16 The CARE… …result is research that has little to no benefit, because it is rife with biases, misinterpretation of the data, and minimal participation. 17 See fn 5. 18…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 12: Enron (2001)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …become synonymous with corporate malfeasance. However, compared to other accounting frauds, the Enron fraud was very complicated; it involved many… …reports. They didn’t have to lie. All they had to do was to obfuscate it with sheer complexity – although they lied, too.” The impact of the fraud was… …far-reaching, to say the least. It led to the bankruptcy of the once high-flying energy company in late 2001, marking one of the biggest corporate failures in… …since October 1929”. Besides, the fraud ushered in a wave of prosecutions against white-collar crime at the highest levels of American business, and it… …originated a strong reaction (possibly an overreaction) from the regulatory bodies as well. Thus, it is of great importance to understand what actually… …business model: create a “gas bank” in which Enron would buy gas from a network of suppliers and sell it to customers, contractually guaranteeing both the… …outside the United States. The market endorsed Enron’s “new economy” business strategy. In 2000, Enron reported revenues of USD 101 billion, making it… …of these negative developments, it is quite astonishing that by the end of the year, Enron’s image was in tatters and its stock price had plummeted… …(primarily for the water and broadband businesses). It also disclosed a mysterious USD 1.2 billion reduction in shareholder equity, mainly as a result of the… …reversal of dealings with certain off-balance-sheet partnerships, called “the Raptors” (October 16). - Enron announced that it had changed plan…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Accounting Fraud

  Fraud Theories

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Fraud Case Analysis: Lessons Learned 276 3.3 Fraud Theories 3.3.1 The Fraud Triangle Although it is common knowledge today that people… …may commit fraud, it is often not understood why they do it. Donald R. Cressey, one of the pioneers in fraud re- search, came to the conclusion that… …less rationalization it takes to motivate someone to commit a fraud. Likewise, the more dishonest a person is, the less opportunity or the less… …pressure it takes to motivate fraud. Fraud-fighters focus their preventive efforts primarily on only one of the three elements of the fraud triangle… …simply in the outcome. Scientists call this motivation the “ego challenge”: it relates to the sense of superiority over others and to the gratification… …obtained from the mastery of an exciting situation. It also reflects the pride of a professional “con artist”. Attitudes are the values and ethical… …honest all the time. Another 20% are basically dishonest, and about 60% are “situationally honest” (that is, honest where it pays to be honest and… …dishonest where it pays to be dishonest). However, most of the organizations are convinced that their executives are among the 20% who are honest. Unfortu-… …nately, quite frequently, this is not the case. Rationalization is how the fraudster justifies his inappropriate actions. In other words, it is the… …soon as we get over this financial difficulty.” – “Business is business. Everybody else does it.” Of course, there are countless other…

  Alle Treffer im Inhalt anzeigen
• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 4/2016

  Belgian Privacy Commission Obtains Injunction Against Facebook's Use of Cookie for Non-Registered Users

  Thibaut D’hulst, Melody Moodley

  …the information which it receives and how it uses social plug-ins and cookies. It also sets out the rights of Facebook users. Following the updated… …social plug-ins and cookies. 2 It was exceptional for the Privacy Commission to issue a recommendation targeting a named company. However, the Privacy… …Commission explained that it received many questions regarding Facebook’s terms of use from Facebook users, the media, the Belgian Federal Parliament, as well… …as the Secretary of State for Privacy. As a result it felt compelled to issue recommendations, not only to Facebook, but also to websites 1 The company… …. Still, the recommendation was exceptional for a number of reasons. In particular, it is remarkable that the Belgian Privacy Commission takes a leading… …President also considered that it is not required that the personal data is processed by the Belgian establishment for Belgian data protection laws to apply… …. It is sufficient that the personal data is processed ‘in the context of’ the activities of the Belgian establishment. In that case, Belgian law applies… …. It thus violated the DPL and the Law on Electronic Communications. Facebook was therefore ordered (i) to stop placing “datr” cookies on devices of… …. Given the growing relevance of the data protection regulatory framework, it is not unlikely that such court proceedings will increase in the future, both…

  Alle Treffer im Inhalt anzeigen
• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 5/2014

  Aus Sicht der Stiftung Datenschutz - Privacy in the age of Big Data

  Frederick Richter

  …predicted that the worldwide amount of data would be 44 times larger in 2020 than it was in 2007. The report also forecasted that in 2012 and 2013 more… …digitized data were created than during the entire previous history of mankind. Whether this will prove true or not, it does give us an idea about the sheer… …Internet. Moreover, surveillance may have a ‘chilling effect’ on free speech, as it leads to individuals suspecting that a trace of everything said is kept… …identification to the point of temptations to discriminate against people. When it comes to law enforcement, Big Data applications open up entirely new methods of… …explains how it works: “If we see a large number of foreign phone cards and at the same time a large number of equally foreign transport vehicles, in an area… …as the predictions relate to the criminal act itself, as it allows law enforcement agencies to allocate resources more efficiently. When it comes to… …Big Data, however, the psychics will be replaced by algorithms. Big Data Kills Anonymity At least it has the potential. In the age of little data, it… …device has a specific energy loading pattern, it even can reveal involuntarily which application is used at any given time. If someone has access to this… …phone number, it will be very easy to guess how you spent last night, and with whom, what you had for dinner and which movie you watched. And if you had… …popcorn. Currently, it seems too early to assess or even fully understand possible threats Big Data poses to privacy. At the moment, most of them still seem…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Company Culture is Worth the Cost

  Sergey Martynov

  …if it is not included in financial reports, and helps to generate value for a company: it should therefore be audited, just like all other company… …than those caused by unfair competition or mass- media hostility. First of all, it is important to understand that company culture is a distinctive… …guaranteeing success and in the effi- ciency of a business, for various reasons. Firstly, it results in increased employee loyalty towards the company. A… …salary increase. 2 Development of Company Culture While in some organisations company culture is created and grows spontaneously, in others it is… …beliefs, come from various different entities. In these situations it is extremely im- portant for the management to make an effort to rapidly develop a new… …can be positive, but the process of establishing a com- pany culture by example may take a long time. It is extremely important, however, for the… …in order for this to happen it must know how to satisfy the individual needs of its employees. The management must also know how to value its workers… …employees, who will cer- tainly not share or defend its values as a result. It is also extremely important to en- sure that there is a relationship between… …, and it is es- sential that each member of the team feels that he is sharing in the recognition for his work. The development of company culture is… …it: it is therefore a factor that should be taken into consideration by the internal audit, just like all other signifi- cant company processes…

  Alle Treffer im Inhalt anzeigen
• eJournal-Artikel aus "Risk, Fraud & Compliance" Ausgabe 2/2012

  Erfüllung von Anforderungen an IT-Compliance

  Ein maßnahmenorientierter Ansatz
  

  Prof. Dr. Georg Disterer, Michael Wittek

  …maßnahmenorientierter Ansatz Prof. Dr. Georg Disterer / Michael Wittek* Die zur Unterstützung von Geschäftsprozessen eingesetzte Informationstechnologie (IT) muss neben… …Unterstützung der Ab­wicklung der Geschäftsprozesse durch IT ist heute unabdingbar, die betrieblichen Anforderun‑ gen an die IT‑Unterstützung sind daher erheblich… …. IT ist für die Prof. Dr. Georg Disterer Michael Wittek Abwicklung der Geschäftsprozesse von hoher Bedeutung und kann als integraler Bestandteil der… …Geschäftsprozesse ange‑ sehen werden. Damit greifen viele Vorga‑ ben und Auflagen auf die IT durch, dem‑ zufolge wird unter IT‑Compliance das nachweisbare Einhalten… …aller relevanten Vorgaben und Auflagen im IT‑Bereich ver‑ standen. Darüber hinaus übernimmt IT zunehmend eine tragende Rolle bei Maß‑ nahmen zur… …benötigen. Im Rahmen von Compliance kommt der IT also eine Doppel­rolle zu: IT muss Vorgaben und Auflagen erfüllen und ist somit Gegen‑ stand von… …IT‑Com­pliance, IT unterstützt Maßnahmen im Rahmen von IT‑gestütz‑ ter Compli­ance. 4 2. Management von IT‑Compliance Im Rahmen von IT‑Compliance sind eine… ….: Wirtschaftskriminalität 2011 – Sicherheitslage der Großunternehmen in Deutschland, Frankfurt am Main 2011, S. 7. 4 Vgl. Teubner, R.A./Feller, T.: Informationstechnologie… …, Governance und Com‑ pliance, in: Wirtschaftsinformatik 51/2008, S. 401. 5 Vgl. Dierlamm, J.: Welche Regeln und Gesetze sind für die IT wichtig? in… …: ­Governance, Risikomanagement und ­Com­pliance in der IT – Datenschutz: Bundesdatenschutzgesetz (BDSG) und Landes‑ datenschutzgesetze – Handels- und…

  Alle Treffer im Inhalt anzeigen
• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 3/2018

  Blockchain technology is on a collision course with EU privacy law

  David Meyer

  …“blockchain” technology generally know it as the underpinning of the Bitcoin virtual currency, but there are myriad organizations planning different kinds of… …applications for it: ­executing contracts, 1 modernizing land registries, 2 even providing new systems for identity management. 3 There’s one huge problem on the… …the processing, but it introduces a mandatory obligation for data controllers to apply the principle of ‘data protection by design’,” said Jan Philipp… …rights can be easily exercised, including the right to deletion of data when it is no longer needed.” „ This is where blockchain applications will run into… …control (such as the Bitcoin or Ethereum networks). It is technically possible to rewrite the data held on a blockchain, but only if most nodes on the… …proper review.” “From a practitioner’s perspective, it sounds to me that it was drafted by trying to implement a certain perspective of how the world… …general has to adapt to the GDPR, it just means that it probably cannot be used for the processing of personal data. This decision is the responsibility of… …every organization that processes personal data.” Although the clash between the GDPR and blockchain technology has received little attention so far, it… …blockchainbased database system – it was to be a sort of hybrid private-public blockchain, where the nodes in the network were preselected, but anyone could send… …transactions to the network or read the data stored on it. ­According to IPDB Foundation co-founder Greg McMullen, the Berlin-headquartered team was well aware…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 6: Bausch & Lomb (1994)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …with a strong position in the optical products and eye-care sector. It was a leading manu- facturer of contact lenses and sunglasses, and it had charmed… …contact lenses, which were marketed to be worn for short intervals of several days. Bausch & Lomb had entered the disposable lens market late because it… …had not wanted to cannibalize existing product lines, and it wished to continue to maximize its traditional SVS sales. Unfortunately, during 1993, it… …optical practitioners. In September 1993, the CLD concluded a particularly aggressive promotion campaign whereby it sold its distributors a large amount… …estimates indicated that it might take some dis- tributors up to two years to sell the SVS lenses that CLD management was expect- Accounting Fraud in U.S… …US- GAAP, with respect to revenue recognition. Under GAAP, revenue should not be recognized in company statements until it is realized and earned… …date. The accounting scandal led to the departure of several CLD executives, and it severely tested inves- Accounting Fraud in U.S. Companies 53… …After the scheme was discovered, company management replaced all Hong Kong personnel that it held responsible for the fraud. There was no evidence that…

  Alle Treffer im Inhalt anzeigen
• eJournal-Artikel aus "PinG Privacy in Germany" Ausgabe 1/2026

  What regulators need for the first big evaluation of the DSA

  Johannes Heidelberger

  …. A first review is due in 2027. It should be driven by facts and the early results of investigations, not misconstrued criticism, argues Johannes… …Heidelberger. I. An online safety law in the crosshairs of international politics When they started working on it a good five years ago, most lawmakers behind… …the EU’s Digital Services Act (DSA) likely did not expect it to ever turn into the bone of contention in high-level political discussions. Yet, in 2025… …understand where these diametrically opposed points of view come from, it is important to appreciate the background of the DSA’s development and its current… …freedom of expression (including potential chilling effects on it) with other fundamental rights. These other rights had been protected by the 28 | PinG… …Behörden. legal order in the offline world for a long time; be it by intellectual property rights that limit freedom of expression, or by criminal… …initiatives by the platforms but it was also informed by years of research and advocacy from academia and civil society, as a counterweight to corporate… …. “Content” is understood quite broadly in the DSA. It is not merely videos and posts on social media but also encompasses products and services on online… …marketplaces. Moreover, it is important to note that the DSA does not define what is illegal content. Rather, national and other Union laws lay down under which… …of all kinds are now directly account- able to their users to a higher degree. This marks a major shift: it reflects a growing recognition that users’…

  Alle Treffer im Inhalt anzeigen