765 research outputs found
Attitudes of Students and Practitioners Regarding Ethical Acceptability of Accounting Transactions
This study reports the findings of a study assessing the acceptability differences in decisions made by Certified Public Accounting practitioners (CPA) and students studying to become CPAs. The study responds to researchersâ call for additional research on topics related to accounting decision ethics. Modified managerial and accounting recognition scenarios were used to collect the acceptability of ethical judgments. The analysis employs factor analysis to affirm whether the scenarios are manaÂgerial or accounting recognition decisions. The analyses further divides the managerial decisions into either revenue or expense related. The accounting recognition decisions are further divided into those involving an accounting manipulation or inventory related. Studentsâ acceptability of the accounting transactions was far harsher than the practitioners. However, both students and practitioners considered the accounting scenarios to be unethical. Both students and practitioners judged the managerial revenue scenarios to be ethical but the managerial expense scenarios to be moderately unethical. In addition to the ethical acceptability of accounting transaction, student and practitioner demographic data including age, work experience and academic credentials are investigated to explain the differences
SDN Access Control for the Masses
The evolution of Software-Defined Networking (SDN) has so far been
predominantly geared towards defining and refining the abstractions on the
forwarding and control planes. However, despite a maturing south-bound
interface and a range of proposed network operating systems, the network
management application layer is yet to be specified and standardized. It has
currently poorly defined access control mechanisms that could be exposed to
network applications. Available mechanisms allow only rudimentary control and
lack procedures to partition resource access across multiple dimensions.
We address this by extending the SDN north-bound interface to provide control
over shared resources to key stakeholders of network infrastructure: network
providers, operators and application developers. We introduce a taxonomy of SDN
access models, describe a comprehensive design for SDN access control and
implement the proposed solution as an extension of the ONOS network controller
intent framework
A review and comparison of ontology-based approaches to robot autonomy
Within the next decades, robots will need to be able to execute a large variety of tasks autonomously in a large variety of environments. To relax the resulting programming effort, a knowledge-enabled approach to robot programming can be adopted to organize information in re-usable knowledge pieces. However, for the ease of reuse, there needs to be an agreement on the meaning of terms. A common approach is to represent these terms using ontology languages that conceptualize the respective domain. In this work, we will review projects that use ontologies to support robot autonomy. We will systematically search for projects that fulfill a set of inclusion criteria and compare them with each other with respect to the scope of their ontology, what types of cognitive capabilities are supported by the use of ontologies, and which is their application domain.Peer ReviewedPostprint (author's final draft
Personal Knowledge Models with Semantic Technologies
Conceptual Data Structures (CDS) is a unified meta-model for representing knowledge cues in varying degrees of granularity, structuredness, and formality.
CDS consists of: (1) A simple, expressive data-model; (2) A relation ontology which unifies the relations found in cognitive models of personal knowledge management tools, e. g., documents, mind-maps, hypertext, or semantic wikis. (3) An interchange format for structured text. Implemented prototypes have been evaluated
MSIS 2016 global competency model for graduate degree programs in information systems
[Extract] This document, âMSIS 2016: Global Competency Model for Graduate Degree Programs in Information Systemsâ, is the latest in the series of reports that provides guidance for degree programs in the Information Systems (IS) academic discipline. MSIS 2016 is the seventh collaborative effort between ACM and AIS (following ISâ97, IS 2002, and IS 2010 at the undergraduate level; MSIS 2000 and MSIS 2006 at the graduate level; and CC 2005 as an integrative document).(undefined)info:eu-repo/semantics/publishedVersio
Internet of Robotic Things Intelligent Connectivity and Platforms
The Internet of Things (IoT) and Industrial IoT (IIoT) have developed rapidly in the past few years, as both the Internet and âthingsâ have evolved significantly. âThingsâ now range from simple Radio Frequency Identification (RFID) devices to smart wireless sensors, intelligent wireless sensors and actuators, robotic things, and autonomous vehicles operating in consumer, business, and industrial environments. The emergence of âintelligent thingsâ (static or mobile) in collaborative autonomous fleets requires new architectures, connectivity paradigms, trustworthiness frameworks, and platforms for the integration of applications across different business and industrial domains. These new applications accelerate the development of autonomous system design paradigms and the proliferation of the Internet of Robotic Things (IoRT). In IoRT, collaborative robotic things can communicate with other things, learn autonomously, interact safely with the environment, humans and other things, and gain qualities like self-maintenance, self-awareness, self-healing, and fail-operational behavior. IoRT applications can make use of the individual, collaborative, and collective intelligence of robotic things, as well as information from the infrastructure and operating context to plan, implement and accomplish tasks under different environmental conditions and uncertainties. The continuous, real-time interaction with the environment makes perception, location, communication, cognition, computation, connectivity, propulsion, and integration of federated IoRT and digital platforms important components of new-generation IoRT applications. This paper reviews the taxonomy of the IoRT, emphasizing the IoRT intelligent connectivity, architectures, interoperability, and trustworthiness framework, and surveys the technologies that enable the application of the IoRT across different domains to perform missions more efficiently, productively, and completely. The aim is to provide a novel perspective on the IoRT that involves communication among robotic things and humans and highlights the convergence of several technologies and interactions between different taxonomies used in the literature.publishedVersio
Software Assurance Best Practices for Air Force Weapon and Information Technology Systems - Are We Bleeding?
In the corporate world, bits mean money, and as the Department of Defense (DoD) becomes more and more reliant on net-centric warfare, bits mean national security. Software security threats are very real, as demonstrated by the constant barrage of Internet viruses, worms, Trojans, and hackers seeking to exploit the latest vulnerability. Most organizations focus their resources on reactive defenses such as firewalls, antivirus software, and encryption, however as demonstrated by the numerous attacks that are successful, those post facto measures are not enough to stop the bleeding. The DoD defines software assurance (SwA) as the level of confidence that software functions as intended and is free of vulnerabilities, either intentionally or unintentionally designed or inserted as part of the software. SwA focuses on baking in security versus bolting it on afterwards. The Department of Homeland Security and DoD each have had SwA programs for a few years; however the Air Force (AF) just recently formed the Application Software Assurance Center of Excellence at Maxwell AFB-Gunter Annex, AL. This research seeks to identify common issues that present challenges to the development of secure software and best practices that the AF could adopt as it proactively begins to heal the SwA problem
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