43,324 research outputs found
Recommended from our members
Implementing section 404 of the sarbanes oxley act: Recommendations for information systems organizations
Section 404 of the Sarbanes Oxley (SOX) Act addresses the effectiveness of internal controls,
which in most organizations are either fully or partially automated due to the pervasiveness
and ubiquity of information technologies. Significant or material control deficiencies have to be
reported publicly. The adverse impact on organizations declaring deficiencies can be severe, for
example, damage to reputation and/or market value. While there are many practitioner-led manuals
and methods for dealing with 404, there has been little published in the academic research
literature investigating the role of Information Systems organizations in implementing Section
404. The paper addresses this gap in knowledge. We used institutional theory as the lens through
which to examine the experiences of Section 404 implementation in three global organizations.
We used the case study method and an abductive strategy to gather and analyze data respectively.
Our findings are summarized in six recommendations. We found that institutional pressures play
a critical role in the implementation of Section 404. In particular, organizations face coercive
pressure to achieve Section 404 compliance, without which punitive sanctions can be imposed by
regulators. Organizations tend to imitate one another in the methods they use so that each is perceived
to be in line with their competitive environment. Organizations face normative pressures to
act in ways that are socially acceptable, which is to achieve compliance. Failure to do so would
be a signal to the market that the organization does not take controls seriously. We expand these
findings in terms of power and influence tactics that IS organizations can use when implementing
Section 404. Our findings provide directions for practice and lines of enquiry for further research
Recommended from our members
Complexities of large-scale technology project failure: A forensic analysis of the Seattle popular monorail authority
âBeing stuck in traffic doesnât have to be a way of life.â This beautiful prologue came from the Elevated Transportation Company (ETC) boardâs letter in the ETC Seattle Popular Monorail Plan, one of the largest public works projects ever proposed in the city of Seattle. Three years after this proposal, the Seattle Monorail Project (SMP) was shut down by voters on November 8, 2005. This paper critically analyzes the SMP through the lens of stakeholder theory. This perspective provides valuable insights into the failure of the SMP. We theorize that SMPâs failure might have been avoided had its leadership recognized the many stakeholders that had power over the plan and, more importantly, the dynamic changes in relationships between the stakeholders. Failure might also have been avoided by managing conflicts in stakeholdersâ expectations. Specifically, we use stakeholder theory to develop four propositions that are relevant in the context of large-scale technology projects. One, organizations are more likely to succeed when have effective mechanisms for monitoring and evaluating interactions between stakeholders and changes in their positions in relation to their strategic innovation projects. Two, organizations are more likely to succeed when they tradeoff the conflicts in expectations and interests that stakeholders hold. Three, organizations are more likely to implement complex technology projects by understanding stakeholdersâ expectations and the interplay between stakeholders. Four, organizations are more likely to achieve their innovative projects when they define stakeholders in terms of their power over their strategic objectives. The paper makes a contribution both to the research and practice of major technological infrastructure projects, strategic innovations, and government technology management
Recommended from our members
Measurements of I/SVOCs in biomass-burning smoke using solid-phase extraction disks and two-dimensional gas chromatography
Biomass-burning organic-aerosol (OA) emissions are known to exhibit semi-volatile behavior that impacts OA loading during plume transport. Because such semi-volatile behavior depends in part on OA composition, improved speciation of intermediate and semi-volatile organic compounds (I/SVOCs) emitted during fires is needed to assess the competing effects of primary OA volatilization and secondary OA production. In this study, 18 laboratory fires were sampled in which a range of fuel types were burned. Emitted I/SVOCs were collected onto Teflon filters and solid-phase extraction (SPE) disks to qualitatively characterize particulate and gaseous I/SVOCs, respectively. Derivatized filter extracts were analyzed using comprehensive two-dimensional gas chromatography with time-of-flight mass spectrometry (GCĂGC-TOFMS). Quality control tests were performed using biomass-burning relevant standards and demonstrate the utility of SPE disks for untargeted analysis of air samples. The observed chromatographic profiles of I/SVOCs in coniferous fuel-derived smoke samples were well correlated with each other, but poorly correlated with other fuel types (e.g., herbaceous and chaparral fuels). Emissions of benzenediol isomers were also shown to be fuel dependent. The combined Teflon and SPE filter data captured differences in gas-particle partitioning of the benzenediol isomers, with hydroquinone having a significantly higher particle-phase fraction than catechol due to its lower volatility. Additionally, the speciated volatility distribution of I/SVOCs in smoke from a rotten-log fire was estimated to evaluate the composition of potentially volatilized primary OA, which was entirely attributed to oxygenated (or other heteroatomic) compounds. The isomer-dependent partitioning and the speciated volatility distributions both suggest the need for better understanding of gas-phase and heterogenous reaction pathways of biomass-burning-derived I/SVOCs in order to represent the atmospheric chemistry of smoke in models
F = Finance
This paper gives notification of changes approved by CRIR which will be included i
Characterizing mutual exclusivity as the strongest negative multivariate dependence structure
postprin
Child Well-being in the Pacific Rim
This study extends previous efforts to compare the well-being of children using multi-dimensional indicators derived from sample survey and administrative series to thirteen countries in the Pacific Rim. The framework for the analysis of child well-being is to organise 46 indicators into 21 components and organise the components into 6 domains: material situation, health, education, subjective well-being, living environment, as well as risk and safety. Overall, Japan, Singapore and Taiwan have the highest child well-being and Thailand, Indonesia and the Philippines the lowest. However, there are substantial variations between the domains. Japan and Korea perform best on the material well-being of children and also do well on health and education but they have the lowest subjective well-being among their children by some margin. There is a relationship between child well-being and GDP per capita but children in China have higher well-being than you would expect given their GDP and children in Australia have lower well-being. The analysis is constrained by missing data particularly that the Health Behaviour of School-Aged Children Survey is not undertaken in any of these countries
A bacteriophage tubulin harnesses dynamic instability to center DNA in infected cells.
Dynamic instability, polarity, and spatiotemporal organization are hallmarks of the microtubule cytoskeleton that allow formation of complex structures such as the eukaryotic spindle. No similar structure has been identified in prokaryotes. The bacteriophage-encoded tubulin PhuZ is required to position DNA at mid-cell, without which infectivity is compromised. Here, we show that PhuZ filaments, like microtubules, stochastically switch from growing in a distinctly polar manner to catastrophic depolymerization (dynamic instability) both in vitro and in vivo. One end of each PhuZ filament is stably anchored near the cell pole to form a spindle-like array that orients the growing ends toward the phage nucleoid so as to position it near mid-cell. Our results demonstrate how a bacteriophage can harness the properties of a tubulin-like cytoskeleton for efficient propagation. This represents the first identification of a prokaryotic tubulin with the dynamic instability of microtubules and the ability to form a simplified bipolar spindle
- âŠ