The future of corporate reporting: a review article

Significant changes in the corporate external reporting environment have led to proposals for fundamental changes in corporate reporting practices. Recent influential reports by major organisations have suggested that a variety of new information types be reported, in particular forward-looking, non-financial and soft information. This paper presents a review and synthesis of these reports and provides a framework for classifying and describing suggested information types. The existence of academic antecedents for certain current proposals are identified and the ambiguous relationship between research and practice is explored. The implications for future academic research are discussed and a research agenda is introduced

A Model-Driven Approach for Business Process Management

The Business Process Management is a common mechanism recommended by a high number of standards for the management of companies and organizations. In software companies this practice is every day more accepted and companies have to assume it, if they want to be competitive. However, the effective definition of these processes and mainly their maintenance and execution are not always easy tasks. This paper presents an approach based on the Model-Driven paradigm for Business Process Management in software companies. This solution offers a suitable mechanism that was implemented successfully in different companies with a tool case named NDTQ-Framework.Ministerio de Educación y Ciencia TIN2010-20057-C03-02Junta de Andalucía TIC-578

Service Level Agreement-based GDPR Compliance and Security assurance in (multi)Cloud-based systems

Compliance with the new European General Data Protection Regulation (Regulation (EU) 2016/679) and security assurance are currently two major challenges of Cloud-based systems. GDPR compliance implies both privacy and security mechanisms definition, enforcement and control, including evidence collection. This paper presents a novel DevOps framework aimed at supporting Cloud consumers in designing, deploying and operating (multi)Cloud systems that include the necessary privacy and security controls for ensuring transparency to end-users, third parties in service provision (if any) and law enforcement authorities. The framework relies on the risk-driven specification at design time of privacy and security level objectives in the system Service Level Agreement (SLA) and in their continuous monitoring and enforcement at runtime.The research leading to these results has received funding from the European Union’s Horizon 2020 research and innovation programme under grant agreement No 644429 and No 780351, MUSA project and ENACT project, respectively. We would also like to acknowledge all the members of the MUSA Consortium and ENACT Consortium for their valuable help

Fog Computing: A Taxonomy, Survey and Future Directions

In recent years, the number of Internet of Things (IoT) devices/sensors has increased to a great extent. To support the computational demand of real-time latency-sensitive applications of largely geo-distributed IoT devices/sensors, a new computing paradigm named "Fog computing" has been introduced. Generally, Fog computing resides closer to the IoT devices/sensors and extends the Cloud-based computing, storage and networking facilities. In this chapter, we comprehensively analyse the challenges in Fogs acting as an intermediate layer between IoT devices/ sensors and Cloud datacentres and review the current developments in this field. We present a taxonomy of Fog computing according to the identified challenges and its key features.We also map the existing works to the taxonomy in order to identify current research gaps in the area of Fog computing. Moreover, based on the observations, we propose future directions for research