Impact of corporate governance on information security practices in (UK) financial industry

The empirical study of this paper focuses particularly on the UK financial industry for trends in the framework of policies in order to manage information security as operational risk and how corporate governance plays a vital role in framing policies within the company (Poole and CISM, 2006). The increasing dependency of UK financial industries on IT solutions and services to manage their business processes has indirectly coupled the financial IT systems to the economic well being of a country. This means that risks associated with such financial IT systems would have an impact on the economic elements of a nation. As more and more UK financial industries relies on IT solutions to manage their businesses, Information security (IS) trails are increasingly becoming a part of general audit practices within these UK financial industries. IS and IT audit trails for risk assessment includes a number of risk elements like data security, firewall, server, network, application, etc. Corporate governance policies are mostly excluded from IS audits as there is no regulated roadmap for assessment. However some companies adopted industry wide standards like COBIT and ISO but still unregulated by government authorities. Hence this research investigates the significance of corporate governance policies towards the development of a robust IS framework in the financial industry. It also looks at the government authority‘s role as a watchdog

SUSTAINABILITY IN INFORMATION SYSTEMS AUDITING

Auditing is a systematic process of obtaining and evaluating evidence of activities, events or transactions. Currently, audit practices have been revolutionized by the development of information technology and basically information systems auditing focuses on assessing proper implementation, operation and control of information systems resources within organisation. Several frameworks have been formulated for information systems auditing implementation to achieve improvement in auditing performance related to compliance requirements, internal controls evaluation and information systems success. However, sustainability dimensions in the information systems auditing practices and the development of appropriate framework are not enough discussed in the literature although sustainability is becoming significant in achieving certain organisation‘s objective. Therefore, this study intends to analyse the relevant requirements by auditors and sustainability factors and use them to formulate IS audit by integrating sustainability in the auditing process. Thus, improve audit performance and enhanced accountability and integrity of auditors

Specific Heat of Liquid Helium in Zero Gravity very near the Lambda Point

We report the details and revised analysis of an experiment to measure the specific heat of helium with subnanokelvin temperature resolution near the lambda point. The measurements were made at the vapor pressure spanning the region from 22 mK below the superfluid transition to 4 uK above. The experiment was performed in earth orbit to reduce the rounding of the transition caused by gravitationally induced pressure gradients on earth. Specific heat measurements were made deep in the asymptotic region to within 2 nK of the transition. No evidence of rounding was found to this resolution. The optimum value of the critical exponent describing the specific heat singularity was found to be a = -0.0127+ - 0.0003. This is bracketed by two recent estimates based on renormalization group techniques, but is slightly outside the range of the error of the most recent result. The ratio of the coefficients of the leading order singularity on the two sides of the transition is A+/A- =1.053+ - 0.002, which agrees well with a recent estimate. By combining the specific heat and superfluid density exponents a test of the Josephson scaling relation can be made. Excellent agreement is found based on high precision measurements of the superfluid density made elsewhere. These results represent the most precise tests of theoretical predictions for critical phenomena to date.Comment: 27 Pages, 20 Figure

Possible origins of macroscopic left-right asymmetry in organisms

I consider the microscopic mechanisms by which a particular left-right (L/R) asymmetry is generated at the organism level from the microscopic handedness of cytoskeletal molecules. In light of a fundamental symmetry principle, the typical pattern-formation mechanisms of diffusion plus regulation cannot implement the "right-hand rule"; at the microscopic level, the cell's cytoskeleton of chiral filaments seems always to be involved, usually in collective states driven by polymerization forces or molecular motors. It seems particularly easy for handedness to emerge in a shear or rotation in the background of an effectively two-dimensional system, such as the cell membrane or a layer of cells, as this requires no pre-existing axis apart from the layer normal. I detail a scenario involving actin/myosin layers in snails and in C. elegans, and also one about the microtubule layer in plant cells. I also survey the other examples that I am aware of, such as the emergence of handedness such as the emergence of handedness in neurons, in eukaryote cell motility, and in non-flagellated bacteria.Comment: 42 pages, 6 figures, resubmitted to J. Stat. Phys. special issue. Major rewrite, rearranged sections/subsections, new Fig 3 + 6, new physics in Sec 2.4 and 3.4.1, added Sec 5 and subsections of Sec

Population, Land Use and Deforestation in the Pan Amazon Basin: a Comparison of Brazil, Bolivia, Colombia, Ecuador, Perú and Venezuela

This paper discusses the linkages between population change, land use, and deforestation in the Amazon regions of Brazil, Bolivia, Colombia, Ecuador, Perú, and Venezuela. We begin with a brief discussion of theories of population–environment linkages, and then focus on the case of deforestation in the PanAmazon. The core of the paper reviews available data on deforestation, population growth, migration and land use in order to see how well land cover change reflects demographic and agricultural change. The data indicate that population dynamics and net migration exhibit to deforestation in some states of the basin but not others. We then discuss other explanatory factors for deforestation, and find a close correspondence between land use and deforestation, which suggests that land use is loosely tied to demographic dynamics and mediates the influence of population on deforestation. We also consider national political economic contexts of Amazon change in the six countries, and find contrasting contexts, which also helps to explain the limited demographic-deforestation correspondence. The paper closes by noting general conclusions based on the data, topics in need of further research and recent policy proposals.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/42720/1/10668_2003_Article_6977.pd

Whole-genome sequencing reveals host factors underlying critical COVID-19

Critical COVID-19 is caused by immune-mediated inflammatory lung injury. Host genetic variation influences the development of illness requiring critical care1 or hospitalization2,3,4 after infection with SARS-CoV-2. The GenOMICC (Genetics of Mortality in Critical Care) study enables the comparison of genomes from individuals who are critically ill with those of population controls to find underlying disease mechanisms. Here we use whole-genome sequencing in 7,491 critically ill individuals compared with 48,400 controls to discover and replicate 23 independent variants that significantly predispose to critical COVID-19. We identify 16 new independent associations, including variants within genes that are involved in interferon signalling (IL10RB and PLSCR1), leucocyte differentiation (BCL11A) and blood-type antigen secretor status (FUT2). Using transcriptome-wide association and colocalization to infer the effect of gene expression on disease severity, we find evidence that implicates multiple genes—including reduced expression of a membrane flippase (ATP11A), and increased expression of a mucin (MUC1)—in critical disease. Mendelian randomization provides evidence in support of causal roles for myeloid cell adhesion molecules (SELE, ICAM5 and CD209) and the coagulation factor F8, all of which are potentially druggable targets. Our results are broadly consistent with a multi-component model of COVID-19 pathophysiology, in which at least two distinct mechanisms can predispose to life-threatening disease: failure to control viral replication; or an enhanced tendency towards pulmonary inflammation and intravascular coagulation. We show that comparison between cases of critical illness and population controls is highly efficient for the detection of therapeutically relevant mechanisms of disease