82,146 research outputs found
Vulnerabilities and responsibilities: dealing with monsters in computer security
Purpose â The purpose of this paper is to analyze information security assessment in terms of cultural categories and virtue ethics, in order to explain the cultural origin of certain types of security vulnerabilities, as well as to enable a proactive attitude towards preventing such vulnerabilities.\ud
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Design/methodology/approach â Vulnerabilities in information security are compared to the concept of âmonsterâ introduced by Martijntje Smits in philosophy of technology. The applicability of different strategies for dealing with monsters to information security is discussed, and the strategies are linked to attitudes in virtue ethics.\ud
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Findings â It is concluded that the present approach can form the basis for dealing proactively with unknown future vulnerabilities in information security.\ud
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Research limitations/implications â The research presented here does not define a stepwise approach for implementation of the recommended strategy in practice. This is future work.\ud
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Practical implications â The results of this paper enable computer experts to rethink their attitude towards security threats, thereby reshaping their practices.\ud
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Originality/value â This paper provides an alternative anthropological framework for descriptive and normative analysis of information security problems, which does not rely on the objectivity of risk
Responsible design : a conceptual look at interdependent designâuse dynamics
This article investigates the conceptual foundations of technological innovation and development projects that aim to bring ethical and social issues into the design stage. Focusing on the ethics and social impact of technological innovation and development has been somewhat of a trend lately, for instance in ELSA research and in such initiatives as the Dutch Responsible Innovation programme. I argue that in order to succeed in doing social responsible and ethical sound design, a proper understanding of the relation between technology and society is required. I propose to move away from an externalist framework, in which technology and society are depicted as being defined independently, towards an interdependent framework, where technology and society are regarded to be mutually defining. This move is necessary in order for such innovation projects not to reinforce outdated concepts about technology, which in the longer run will prove counterproductive to the actual aims of the projects themselves
Ethics as a risk management strategy: the Australian experience
This article addresses the connection of ethics to risk management, and argues that there are compelling reasons to consider good ethical practice to be an essential part of such risk management. That connection has significant commercial outcomes, which include identifying potential problems, preventing fraud, the preservation of corporate reputation, and the mitigation of court penalties should any transgression arise. Information about the legal position, examples of cases, and arguments about the potential benefits of ethics are canvassed. The orientation of this article is essentially Australian. It is hoped that it may provide some insights of value to other countries
Voluntary measures, participation and fundamental rights in the governance of research and innovation
open1noResponsible Research and Innovation (RRI) aims at being a new governance paradigm aiming at steering the innovation process in a participative manner by constructing responsibility as a shared process between innovators and societal stakeholders, rather than a remedy to its failures. In order to achieve those goals, RRI implements a collaborative and inclusive process between innovators and societal stakeholders, widely based on the idea of granting a wider participation of societal actors to the innovation process. The purpose of steering the research and innovation processes through participation of societal actors is one of the distinguishing characteristics of RRI approach, which this way aims at taking into account the increasing political implications of scientific innovation. In order to do so, RRI model promotes governance strategies focusing on actorsâ responsibilisation, which make appeal to actorsâ capacity of reciprocal commitment towards some common goals not mandated by the law. Whilst voluntary non-binding regulatory approaches seem to be the ânaturalâ way to implement RRI in practice, nevertheless some concern remains about the scope and the limits of the contextual agreements reached each time, in particular their capacity to grant respect to some fundamental values, which are part of the European political and legal culture, and which are at risk to become freely re-negotiable within the RRI context if we base it only on the idea of autonomy, participation and consent. On the contrary, the paper argues that, if it wants to be coherent with its premises, RRI governance model needs to be complemented with a reference to fundamental rights, in order to give normative anchor-points to the confrontations between divergent views and values accompanying the development of technological innovation.openGorgoni, GuidoGorgoni, Guid
Willingness towards cognitive engagement: a preliminary study based on a behavioural entropy approach
Faced with a novel task some people enthusiastically embark in it and work with determination, while others soon lose interest and progressively reduce their efforts. Although cognitive neuroscience has explored the behavioural and neural features of apathy, the whyâs and howâs of positive engagement are only starting to be understood. Stemming from the observation that the left hemisphere is commonly associated to a proactive (âdo somethingâ) disposition, we run a preliminary study exploring the possibility that individual variability in eagerness to engage in cognitive tasks could reflect a preferred left- or right-hemisphere functioning mode. We adapted a task based on response-independent reinforcement and used entropy to characterize the degree of involvement, diversification, and predictability of responses. Entropy was higher in women, who were overall more active, less dependent on instructions, and never reduced their engagement during the task. Conversely, men showed lower entropy, took longer pauses, and became significantly less active by the end of the allotted time, renewing their efforts mainly in response to negative incentives. These findings are discussed in the light of neurobiological data on gender differences in behaviour
Willingness towards cognitive engagement: a preliminary study based on a behavioural entropy approach
Faced with a novel task some people enthusiastically embark in it and work with determination, while others soon lose interest and progressively reduce their efforts. Although cognitive neuroscience has explored the behavioural and neural features of apathy, the whyâs and howâs of positive engagement are only starting to be understood. Stemming from the observation that the left hemisphere is commonly associated to a proactive (âdo somethingâ) disposition, we run a preliminary study exploring the possibility that individual variability in eagerness to engage in cognitive tasks could reflect a preferred left- or right-hemisphere functioning mode. We adapted a task based on response-independent reinforcement and used entropy to characterize the degree of involvement, diversification, and predictability of responses. Entropy was higher in women, who were overall more active, less dependent on instructions, and never reduced their engagement during the task. Conversely, men showed lower entropy, took longer pauses, and became significantly less active by the end of the allotted time, renewing their efforts mainly in response to negative incentives. These findings are discussed in the light of neurobiological data on gender differences in behaviour
Anti-Corruption as Strategic CSR: A Call to Action for Corporations
Corruption is not a peripheral social concern that corporations can ignore or passively address -- it is a bottom-line issue that directly affects companies' ability to compete. Widespread in emerging markets, corruption is becoming an increasingly important issue for business to address. Furthermore, it inflicts enduring harm on disadvantaged populations by diverting resources for critical services like education, clean water and health care into the pockets of dishonest public officials. This white paper presents a critical assessment of corporate anti-corruption efforts in the developing world and offers a guide for corporations to move beyond traditional ethics and compliance activities to strategic anti-corruption efforts. Sponsored by The Merck Company Foundation and developed in collaboration with the Ethics Resource Center, the paper reveals opportunities for corporations to engage in more comprehensive and effective anti-corruption reform as a business imperative
The changing roles of personnel managers: old ambiguities, new uncertainties
There have been notable attempts to capture the changing nature of personnel roles in response to major transformations in the workplace and the associated rise of âHRMâ. A decade ago Storey (1992) explored the emerging impact of workplace change on personnel practice in the UK and proposed a new fourfold typology of personnel roles: âadvisorsâ, âhandmaidensâ, âregulatorsâ and âchangemakersâ. Have these four roles changed now that HRM has increasingly become part of the rhetoric and reality of organizational performance? If Storey's work provides an empirical and analytical benchmark for examining issues of ârole changeâ, then Ulrich's (1997) work in the USA offers a sweeping prescriptive end-point for the transformation of personnel roles that has already been widely endorsed by UK practitioners. He argues that HR professionals must overcome the traditional marginality of the personnel function by embracing a new set of roles as champions of competitiveness in delivering value. Is this a realistic ambition? The new survey findings and interview evidence from HR managers in major UK companies presented here suggests that the role of the personnel professional has altered in a number of significant respects, and has become more multifaceted and complex, but the negative counter-images of the past still remain. To partly capture the process of role change, Storey's original fourfold typology of personnel roles is re-examined and contrasted with Ulrich's prescriptive vision for the reinvention on the HR function. It is concluded that Storey's typology has lost much of its empirical and analytical veracity, while Ulrich's model ends in prescriptive overreach by submerging issues of role conflict within a new rhetoric of professional identity. Neither model can adequately accommodate the emergent tensions between competing role demands, ever-increasing managerial expectations of performance and new challenges to professional expertise, all of which are likely to intensify in the future
Auditor Independence-Its Importance to the External Auditor's Role in Banking Regulation and Supervision
The role of the external auditor in the supervisory process requires standards such as
independence,objectivity and integrity to be achieved. Even though the regulator and external auditor
perform similar functions, namely the verification of financial statements, they serve particular
interests. The regulator works towards safeguarding financial stability and investor interests. On the
other hand, the external auditor serves the private interests of the shareholders of a company. The
financial audit remains an important aspect of corporate governance that makes management
accountable to shareholders for its stewardship of a company2. The external auditor may however,
have a commercial interest too. The debate surrounding the role of external auditors focusses in
particular on auditor independence. A survey by the magazine âFinancial Directorâ shows that the
fees derived from audit clients in terms of non-audit services are significant in comparison with fees
generated through auditing.3 Accounting firms sometimes engage in a practice called âlow ballingâ
whereby they set audit fees at less than the market rate and make up for the deficit by providing
non audit services. As a result, some audit firms have commercial interests to protect too. There is
concern that the auditor's interests to protect shareholders of a company and his commercial interests do
not conflict with each other. Sufficient measures need to be in place to ensure that the external
auditor's independence is not affected. Brussels proposed a new directive for auditors to try to prevent
further scandals such as those of Enron and Parmalat.4 The new directive states that all firms listed on the
stock market must have independent audit committees which will recommend an auditor for shareholder
approval.5 It also states that auditors or audit partners must be rotated but does not mention the separation
of auditors from consultancy work despite protests that there is a link to compromising the independence of
auditors.6 However this may be because Brussels also shares the view that there is no evidence confirming
correlation between levels of non-audit fees and audit failures and that as a result, sufficient safeguards are
in place.7
This paper aims to consider the importance of auditor independence in the external auditor's role in banking
regulation and supervision. In doing so, it also considers factors which may threaten independence and
efforts which have been introduced to act as safeguards to the auditor's independence. It will also support the
claim that auditor independence is indeed central to the auditor's role in banking regulation and supervision
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