Segregation of Duties (SOD) can be seen as one major class of control activities within a company's Internal Control framework, contributing to the reliability of financial reporting. In recent years, SOD controls in terms of user access rights have experienced a surge of attention in particular, mostly due to the growing reliance of business processes on ERP systems. This paper presents a meth...

Cloud Computing offers many opportunities but also introduces new risks. A user outsourcing his database into the cloud loses control over this data. While the service provider often secures the data against external threats using standard techniques, the service providers themselves have to be trusted to ensure privacy. This work proposes a novel approach to provide security for database servi...

hava!^" * Uera«. r ' CALiFor< Nl > The Sixteen Personality Factors Questionnaire (16PF) and the Performance Evaluation Report (PER), two survey devices used by the U. S. Naval Academy were critically evaluated. The hypothesis that personality as measured by the 16PF could be used to predict future fleet performance as measured by the PER was investigated. This analysis suggested little that wou...

This paper documents two key costs of AD protection. First, once AD has been adopted countries often have a difficult time restraining its use. In recent years “new” users have accounted for half of the overall world total. Many of the heaviest AD users are countries who did not even have an AD statute a decade ago. Second, I will show that that on average AD duties cause the value of imports t...

Reproductive genetic technologies (RGTs), including gene-editing technology, are being discovered and refined at an exponential pace. One gene-editing innovation that demands our swift attention is CRISPR/Cas9, a system of clustered regularly interspaced short palindromic repeats and a protein called Cas9. As CRISPR and other RGTs continue being developed, we must remain vigilant concerning the...

The first three articles in the Clinical Ethics section of this issue of Journal of Medical Ethics address potential conflicting duties of physicians. The first paper, by Niklas Juth and Niels Lynöe (see page 215, Editor’s choice), reports results of an empirical study of Swedish physicians’ attitudes regarding the provision of virginity certificates or hymen restorations requested by women, of...