A model for software product quality is defined. It has been formulated by associating a set of qualitycarrying properties with each of the structural forms that are used to define the statements and statement components of a programming language. These quality-carrying properties are in turn linked to the highlevel quality attributes of the International Standard for Software Product Evaluatio...

The purpose of this study is to examine the factors determining the performance of the internal audit (IA) in the context of internal auditors’ work environments. This includes Enterprise Risk Management (ERM) implementation, the Enterprise Resource Planning (ERP) system, the use of auditing software and the internal auditors’ IT (information technology) competence. Although a number of recent ...

Estimation risk occurs when individuals form beliefs about parameters that are unknown. We examine how auditors respond to the estimation risk that arises when they form beliefs about the likelihood of client bankruptcy. We argue that auditors are likely to become more conservative when facing higher estimation risk because they are risk-averse. We find that estimation risk is of first-order im...

Observance of laws on the protection of minors is a serious problem at places with Internet access. We examine protection mechanisms in view of the Internet’s open and dynamic nature and claim that those based on deterrence and restoration should be preferred to purely preventive ones. We then present a strategy adequate for secondary schools. The technical part relies on adaptable filter and l...

the aim of this article is to investigate the structural relationship between social influence, motivation and facilitating conditions with the use behaviour of teleworking technology, considering the moderating effect of behavioural intention to utilize teleworking. the research is done according to descriptive method with correlational type. statistical population is public organizations and ...

Explicit behavioural interfaces are now accepted as a mandatory feature of components to address architectural analysis. Behavioural interface description languages should be able to deal with data types and with rich communication means. Symbolic Transition Systems (STS) support the definition of component models which take into account control, concurrency, communication and data types. Howev...

A core issue in component-based software engineering is represented by automatic component adaptation and composition. At behavioural level, an adaptor is an appropriate environment for two or more software components to correctly interoperate with respect to a certain desired behavioural property. This, however, requires for the behavioural interfaces of all components to be well-specified, wh...