1,780,169 research outputs found

    Implementing section 404 of the sarbanes oxley act: Recommendations for information systems organizations

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    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

    Trykk 404

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    404 med tittel: Forskrifter for togmeldingstjenesten og for bruk av sikringsanlegg og blokkapparate

    gautam-404/MESA-controller: v1.0.3-beta

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    What's Changed Astero module access by @gautam-404 in https://github.com/gautam-404/MESA-controller/pull/16 GYRE run improved by @gautam-404 in https://github.com/gautam-404/MESA-controller/commit/07ebad7904f91fb9eaa288913fc5623cd46ce7bd Binary evolution supported by @gautam-404 in https://github.com/gautam-404/MESA-controller/pull/13 Updated to the Installer by @gautam-404 in https://github.com/gautam-404/MESA-controller/pull/14 Full Changelog: https://github.com/gautam-404/MESA-controller/compare/v1.0.2-beta...v1.0.3-bet

    gautam-404/MESA-controller: v1.0.1-beta

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    This release of MESA-controller supports: Ability to Install MESA on Linux and macOS. Project (MESA 'work' directory) creation and management. Loading of custom inlist_pgstar and inlist_pgstar from a given file-path. Manipulation of parameters in inlist files. Ability to run GYRE stellar oscillation code Installation: From git: pip install git+https://github.com/gautam-404/MESA-controller.git What's Changed Merge dev to main by @gautam-404 in https://github.com/gautam-404/MESA-controller/pull/2 Full Changelog: https://github.com/gautam-404/MESA-controller/compare/v1.0.0-beta...v1.0.1-bet

    gautam-404/MESA-controller: v1.0.0-beta

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    What's Changed Fixed: Unzipping MESA using python zipfile module did not retain file permissions. Added: Ability to load a custom run_star_extras.f90 Merge dev to main by @gautam-404 in https://github.com/gautam-404/MESA-controller/pull/3 Full Changelog: https://github.com/gautam-404/MESA-controller/compare/v1.0.0-beta...v1.0.1-beta This release of MESA-controller supports: Ability to Install MESA on Linux and macOS. Project (MESA 'work' directory) creation and management. Loading of custom pgstar and project inlists. Ability to load a custom run_star_extras.f90 Manipulation of parameters in inlist files. Ability to run GYRE stellar oscillation code Installation From git: pip install git+https://github.com/gautam-404/MESA-controller.gi

    gautam-404/MESA-controller: v1.0.4-beta

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    Full Changelog: https://github.com/gautam-404/MESA-controller/compare/v1.0.3-beta...v1.0.4-bet

    Bulletin No. 404 - A Flora of Wyoming, Part II

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    Bulletin No. 404 - A Flora of Wyoming, Part I

    gautam-404/MESA-controller: v1.0.2-beta

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    What's Changed Installer now writes environment variables to your default shell .*rc file. Fixed: Unzipping MESA using python zipfile module did not retain file permissions. Added: Ability to load a custom run_star_extras.f90 Fixed: MesaAccess issues with changing inlist parameters from python Added: Ability to delete a project Added: Customised History Columns and Profile Columns files can now be loaded to a project. This release of MESA-controller supports: Ability to Install MESA on Linux and macOS. Project (MESA 'work' directory) creation and management. Loading of customised pgstar and project inlists. Ability to load a custom run_star_extras.f90 Manipulation of parameters in inlist files. Ability to run GYRE stellar oscillation code Installation: From git: pip install git+https://github.com/gautam-404/MESA-controller.git Full Changelog: https://github.com/gautam-404/MESA-controller/compare/v1.0.1-beta...v1.0.2-bet

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
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