This paper analyzes the choice between different external technology sourcing activities of a firm. On one hand, the firm can acquire new technology which is embodied in personnel. On the other hand, the firm can obtain new technology disembodied through a licensing agreement or by outsourcing the technology development from an R&D contractor. Building on Cassiman and Veugelers (2006), we test ...

Recently, the provision of the real-time accounting reports over the Internet for the public corporation became popular. In response to this change on the service requirement, audit professionals considered to provide “continuous auditing” to diminish or minimize the lag time of the provision of an audit opinion behind the occurrence of business events. Though has been proposed the concept at 8...

This article presents additional necessary measures that enable us to use Pict as an object-capability programing language. It is desirable to be able to assess the worst possible threat that we—users— risk if we run a given program. If we know the threat, we are able to decide whether or not we are willing to risk running the program. The cost of a security audit that reveals such an assessmen...

This paper constructs and analyzes a simple model of auditing in which three principal issues are explored, namely: (i) The information contained in the report. An audit is a process of verification of a report of private information available to the reporter but not to the auditor. What information is contained in a report? Is it sufficient for the auditor to infer the private information exac...

One of the main concerns of scholars is the observance of intellectual property rights in the production of knowledge content. Data and knowledge derived from the results of research need to be produced based on ethical issues in order to provide context for solving problems through innovation, scientific accuracy and relevance on the basis of ethical principles. In this research, the intellige...

Most intrusion detection systems available today are using a single audit source for detecting all attacks, even though attacks have distinct manifestations in different parts of the system. In this paper we carry out a theoretical investigation of the role of the audit source for the detection capability of the intrusion detection system (IDS). Concentrating on web server attacks, we examine t...

BACKGROUND This study was conducted to evaluate the diagnostic accuracy and determine the optimum cut-off scores for clinical use of the Center for Epidemiological Studies Depression scale (CES-D) and Alcohol Use Disorders Identification Test (AUDIT) against a reference psychiatric diagnostic interview, in TB and anti-retroviral therapy (ART) patients in primary care in Zambia. METHODS This w...

One commonly used framework for developing and evaluating technology intensive information systems is CobiT. This framework was originally a benchmark of best control practices developed and maintained by the Information Technology Governance Institute, the umbrella organization to the Information Systems Audit and Control Association. We empirically examine the conceptual model that underlies ...