Governing information security within the context of "bring your own device" in small, medium and micro enterprises

Throughout history, information has been core to the communication, processing and storage of most tasks in the organisation, in this case in Small-Medium and Micro Enterprises (SMMEs). The implementation of these tasks relies on Information and Communication Technology (ICT). ICT is constantly evolving, and with each developed ICT, it becomes important that organisations adapt to the changing environment. Organisations need to adapt to the changing environment by incorporating innovative ICT that allows employees to perform their tasks with ease anywhere and anytime, whilst reducing the costs affiliated with the ICT. In this modern, performing tasks with ease anywhere and anytime requires that the employee is mobile whilst using the ICT. As a result, a relatively new phenomenon called “Bring Your Own Device” (BYOD) is currently infiltrating most organisations, where personally-owned mobile devices are used to access organisational information that will be used to conduct the various tasks of the organisation. The use of BYOD in organisations breeds the previously mentioned benefits such as performing organisational tasks anywhere and anytime. However, with the benefits highlighted for BYOD, organisations should be aware that there are risks to the implementation of BYOD. Therefore, the implementation of BYOD deems that organisations should implement BYOD with proper management thereof

Governing information security within the context of "bring your own device" in small, medium and micro enterprises

Throughout history, information has been core to the communication, processing and storage of most tasks in the organisation, in this case in Small-Medium and Micro Enterprises (SMMEs). The implementation of these tasks relies on Information and Communication Technology (ICT). ICT is constantly evolving, and with each developed ICT, it becomes important that organisations adapt to the changing environment. Organisations need to adapt to the changing environment by incorporating innovative ICT that allows employees to perform their tasks with ease anywhere and anytime, whilst reducing the costs affiliated with the ICT. In this modern, performing tasks with ease anywhere and anytime requires that the employee is mobile whilst using the ICT. As a result, a relatively new phenomenon called “Bring Your Own Device” (BYOD) is currently infiltrating most organisations, where personally-owned mobile devices are used to access organisational information that will be used to conduct the various tasks of the organisation. The use of BYOD in organisations breeds the previously mentioned benefits such as performing organisational tasks anywhere and anytime. However, with the benefits highlighted for BYOD, organisations should be aware that there are risks to the implementation of BYOD. Therefore, the implementation of BYOD deems that organisations should implement BYOD with proper management thereof

The role of social and human capital in assessing firm value: A longitudinal study of UK firms

This study examines the role of board social and human capital in assessing the market value of firms in the UK context. As the world economy has shifted from manufacturing to service and knowledge-based economies, attributes such as knowledge, expertise, skills, ability and reputation are increasingly fundamental to the success of business enterprises. There is a growing consensus that these attributes are an increasingly valuable form of capital, asset or resource, despite their intangibility. In accounting, there are a number of problems arising from the accountability of non-physical, non-financial capital. Firstly, some forms of capital and certain assets are neither recognised nor presented in the statement of financial position. Secondly, some accounting practices relating to intangible assets are very conservative, resulting in undervalued assets and overstated liabilities. Consequently, there is an increasing gap between the book value and market value of firms. This gap restricts the relevance of information presented in financial statements and suggests that there is something missing in financial statements. This is the research problem being addressed in this study. While prior literature demonstrates that it has proven difficult to operationalise intangible forms of capital, there has been significant empirical attention and theoretical development in social and human forms. This thesis aims to contribute to accounting theory and practice by exploring the impact that board social and human capital have on firm market value. In light of extant research, it is hypothesised that social and human capital possessed at board level are positively related to the market value of firms. This study employs the Ohlson’s (1995) residual income valuation model to test the impact of social and human capital using a sample of UK firms listed on the FTSE All Share index for a period of 10 years (2001-2010). Social and human capital measures are derived from interlocking directorate ties and detailed biographic information of board directors. This study benefits from Pajek and Ucinet network packages to generate network maps and calculate positional metrics such as centrality and structural hole measures.University of Exeter Business Schoo

Neutrosophic Theory and its Applications : Collected Papers - vol. 1

Neutrosophic Theory means Neutrosophy applied in many fields in order to solve problems related to indeterminacy. Neutrosophy is a new branch of philosophy that studies the origin, nature, and scope of neutralities, as well as their interactions with different ideational spectra. This theory considers every entity together with its opposite or negation and with their spectrum of neutralities in between them (i.e. entities supporting neither nor ). The and ideas together are referred to as . Neutrosophy is a generalization of Hegel\u27s dialectics (the last one is based on and only). According to this theory every entity tends to be neutralized and balanced by and entities - as a state of equilibrium. In a classical way , , are disjoint two by two. But, since in many cases the borders between notions are vague, imprecise, Sorites, it is possible that , , (and of course) have common parts two by two, or even all three of them as well. Hence, in one hand, the Neutrosophic Theory is based on the triad , , and . In the other hand, Neutrosophic Theory studies the indeterminacy, labelled as I, with In = I for n ≥ 1, and mI + nI = (m+n)I, in neutrosophic structures developed in algebra, geometry, topology etc. The most developed fields of the Neutrosophic Theory are Neutrosophic Set, Neutrosophic Logic, Neutrosophic Probability, and Neutrosophic Statistics - that started in 1995, and recently Neutrosophic Precalculus and Neutrosophic Calculus, together with their applications in practice. Neutrosophic Set and Neutrosophic Logic are generalizations of the fuzzy set and respectively fuzzy logic (especially of intuitionistic fuzzy set and respectively intuitionistic fuzzy logic). In neutrosophic logic a proposition has a degree of truth (T), a degree of indeterminacy (I), and a degree of falsity (F), where T, I, F are standard or non-standard subsets of ]-0, 1+[. Neutrosophic Probability is a generalization of the classical probability and imprecise probability. Neutrosophic Statistics is a generalization of the classical statistics. What distinguishes the neutrosophics from other fields is the , which means neither nor . And , which of course depends on , can be indeterminacy, neutrality, tie (game), unknown, contradiction, vagueness, ignorance, incompleteness, imprecision, etc

The Impact of Industrial Technician Skill Losses at a West Tennessee Manufacturer

Business survival requires that decision makers understand the critical knowledge resources that support the business\u27 core competencies, while also facing the challenges of current labor trends. The purpose of this study was to explore the lived experiences of the management staff at a west Tennessee manufacturing facility about industrial technician skill losses. This phenomenological design included semistructured interviews of 20 managers, supervisors, and engineers and was an exploration of the potential losses from skilled worker attrition. The foundations of labor theory; knowledge management; and accounting measurements of intangible assets in advanced technology, communications, and economic systems provided the key elements of the conceptual framework. Interview data were sorted and grouped into 6 principle themes: attrition/succession planning, skills technology support, training requirements, economic benefits, support to lean operations, and skills alternative sources. These findings may enhance positive social change by informing manufacturing business leaders on the benefits of active learning organizations, collaboration with administrators of technical educational programs for improved training, replacement technologies, and utilization of the global economy for replacement workers. For skilled technical employees, the social impact of this study might ensure another generation of craft workers to help promote the prosperity of American industries and provide competitive paying worker jobs to the supportive employers, communities, and institutions

Towards accounting semiology: an interdisciplinary re-conceptualisation of IFRS asset recognition and measurement

In the spirit of interdisciplinary critical accounting studies and in light of the IASB’s on-going Conceptual Framework project, this thesis problematises and proposes a re-conceptualisation of two fundamental financial accounting practices: recognition and measurement of assets. In order to do so, the thesis steps outside financial accounting’s conventional disciplinary resources of economics and finance. It proposes to mobilise Ferdinand de Saussure’s semiology, which, defined as a theory of social sign systems, provides a meaningful delineation of financial accounting as a purposeful sign technology. With such a lens and with a research approach of going beyond IASB’s proclaimed concepts and narrative to its nuanced prescriptions, the thesis challenges taken-for-granted assumptions with regard to the market-based nature of Fair Value measurement and the characterisation of judgement involved in recognition. With respect to value measurement, the thesis harness semiology to fracture the dichotomy between the market and the entity perspectives, which is generally assumed in extant accounting research and policy-making. It is shown how the IASB’s Fair Value measurement prescriptions demonstrate semiology's two-dimensional 'value constellation', where the asset’s value is not merely relational (and not intrinsic) but, importantly, relational in two distinct dimensions. It is a product, first, of differentiation from other values in the market and, second, of interrelation with other values in the specific entity. With a semiological theorisation of the financial statement, market-based and entity-specific perspectives serve as complementary inputs rather than contradictory outputs. With respect to recognition, the thesis proposes to shift the locus of judgment from questions of recognition thresholds (probability and reliability) to the under-investigated issue of the asset’s separability from the firm’s general cash flow. It is shown how the IASB’s procedures manifest the semiological principle of ‘reciprocal articulation’: accounting entities (e.g., ‘assets’) are not passive representations of pre-existing economic resources, but rather a product of delimiting – carving out – the asset/resource from the broader category (or the entire firm). With such theorisation, the crux of recognition is separability, which is never natural or technical, but rather anchorless and reciprocal. The thesis thereby sheds light on the plasticity of recognition for both tangible and intangible assets. With its theory-informed analysis the thesis offers a set of conceptual instruments – value constellation and reciprocal articulation – as the logic of the balance sheet as a sign technology: its semio-logic. With Saussure’s ground-breaking linguistic semiology, it offers a parallel financial-numeric semiology: an Accounting Semiology

Accounting recognition of information as an asset

Attempts to recognize ‘information’ as an asset have led to an increased awareness of why and how this invisible valuable resource does not appear in the financial statements. This paper aims to develop a model based on three-circled sets of criteria for the pre-measurement phase of an asset recognition process. This model should be applicable to all types of assets, but we mainly focus on information as an intangible-based asset. Semi-structured, in-depth interviews and a questionnaire survey were used to provide triangulating perspectives to follow the grounded theory approach and generate artefact-based asset recognition criteria. The generated theory is applied to information as a candidate asset to explain how this invisible resource can be recognized in financial statements