6,586 research outputs found
Recommended from our members
Implementing section 404 of the sarbanes oxley act: Recommendations for information systems organizations
Section 404 of the Sarbanes Oxley (SOX) Act addresses the effectiveness of internal controls,
which in most organizations are either fully or partially automated due to the pervasiveness
and ubiquity of information technologies. Significant or material control deficiencies have to be
reported publicly. The adverse impact on organizations declaring deficiencies can be severe, for
example, damage to reputation and/or market value. While there are many practitioner-led manuals
and methods for dealing with 404, there has been little published in the academic research
literature investigating the role of Information Systems organizations in implementing Section
404. The paper addresses this gap in knowledge. We used institutional theory as the lens through
which to examine the experiences of Section 404 implementation in three global organizations.
We used the case study method and an abductive strategy to gather and analyze data respectively.
Our findings are summarized in six recommendations. We found that institutional pressures play
a critical role in the implementation of Section 404. In particular, organizations face coercive
pressure to achieve Section 404 compliance, without which punitive sanctions can be imposed by
regulators. Organizations tend to imitate one another in the methods they use so that each is perceived
to be in line with their competitive environment. Organizations face normative pressures to
act in ways that are socially acceptable, which is to achieve compliance. Failure to do so would
be a signal to the market that the organization does not take controls seriously. We expand these
findings in terms of power and influence tactics that IS organizations can use when implementing
Section 404. Our findings provide directions for practice and lines of enquiry for further research
Web based system architecture for long pulse remote experimentation
Remote experimentation (RE) methods will be essential in next generation fusion devices. Requirements for long pulse RE will be: on-line data visualization, on-line data acquisition processes monitoring and on-line data acquisition systems interactions (start, stop or set-up modifications). Note that these methods are not oriented to real-time control of fusion plant devices.
INDRA Sistemas S.A., CIEMAT (Centro de Investigaciones Energéticas Medioambientales y Tecnológicas) and UPM (Universidad Politécnica de Madrid) have designed a specific software architecture for these purposes. The architecture can be supported on the BeansNet platform, whose integration with an application server provides an adequate solution to the requirements. BeansNet is a JINI based framework developed by INDRA, which makes easy the implementation of a remote experimentation model based on a Service Oriented Architecture. The new software architecture has been designed on the basis of the experience acquired in the development of an upgrade of the TJ-II remote experimentation system
Developing information architecture through records management classification techniques
Purpose – This work aims to draw attention to information retrieval philosophies and techniques allied to the records management profession, advocating a wider professional consideration of a functional approach to information management, in this instance in the development of information architecture. Design/methodology/approach – The paper draws from a hypothesis originally presented by the author that advocated a viewpoint whereby the application of records management techniques, traditionally applied to develop business classification schemes, was offered as an additional solution to organising information resources and services (within a university intranet), where earlier approaches, notably subject- and administrative-based arrangements, were found to be lacking. The hypothesis was tested via work-based action learning and is presented here as an extended case study. The paper also draws on evidence submitted to the Joint Information Systems Committee in support of the Abertay University's application for consideration for the JISC award for innovation in records and information management. Findings – The original hypothesis has been tested in the workplace. Information retrieval techniques, allied to records management (functional classification), were the main influence in the development of pre- and post-coordinate information retrieval systems to support a wider information architecture, where the subject approach was found to be lacking. Their use within the workplace has since been extended. Originality/value – The paper advocates that the development of information retrieval as a discipline should include a wider consideration of functional classification, as this alternative to the subject approach is largely ignored in mainstream IR works
- …