Media pressures and corporate disclosure of social responsibility performance information : a study of two global clothing and sports retail companies

This paper investigates the social and environmental disclosure practices of two large multinational companies, specifically Nike and Hennés & Mauritz. Utilising a joint consideration of legitimacy theory and media agenda setting theory, we investigate the linkage between negative media attention, and positive corporate social and environmental disclosures. Our results generally support a view that for those industry-related social and environmental issues attracting the greatest amount of negative media attention, these corporations react by providing positive social and environmental disclosures. The results were particularly significant in relation to labour practices in developing countries - the issue attracting the greatest amount of negative media attention for the companies in question.

Performance analysis of cyber security awareness delivery methods

In order to decrease information security threats caused by human-related vulnerabilities, an increased concentration on information security awareness and training is necessary. There are numerous information security awareness training delivery methods. The purpose of this study was to determine what delivery method is most successful in providing security awareness training. We conducted security awareness training using various delivery methods such as text based, game based and a short video presentation with the aim of determining user preference delivery methods. Our study suggests that a combined delvery methods are better than individual secrity awareness delivery method.

Information security governance : when compliance becomes more important than security

Current security governance is often based on a centralized decision making model and still uses an ineffective 20th century risk management approach to security. This approach is relatively simple to manage since it needs almost no security governance below the top enterprise level where most decisions are made. However, while there is a role for more corporate governance, new regulations, and improved codes of best practice to address current weak organizational security practices, this may not be sufficient in the current dynamic security environment. Organizational information security must adapt to changing conditions by extending security governance to middle management as well as system/network administrators. Unfortunately the lack of clear business security objectives and strategies at the business unit level is likely to result in a compliance culture, where those responsible for implementing information security are more interested in complying with organizational standards and policies than improving security itself.

Factors influencing the implementation of information systems security strategies in organisations

Many organizations still rely on deterrence to control insider threats and on purely preventive strategies to control outsider threats. Such a simple approach to organizational information security is no longer viable given the increasing operational sophistication of current security threat agents and the complexity of information technology infrastructure. Effective implementation of security requires organizations to select a combination of strategies that work in tandem and best suits their security situation. This paper addresses the identification and classification of factors that influence implementation of security strategies in organizations. In this paper, we develop a preliminary architecture that aims to assist organizations in deciding how strategies can be designed to complement each other to improve the cost-effectiveness of security.

The nature of corporate social responsibility disclosures by the Bangladeshi commercial banks

The Bangladesh Bank is now encouraging corporate social responsibility (CSR) disclosure by banks however the adoption of CSR remains voluntary and not mandatory. The aim in this paper is to determine the nature and extent of corporate social responsibility disclosure in the banking sector in Bangladesh, and to assess the need to improve corporate social responsibility by such organisations. We observe, from our content analysis of the annual reports of three cases studies within the banking industry of Bangladesh, that corporate social responsibility disclosures focus on initiatives undertaken to support two critical two sectors within Bangladesh's economy. agriculture and the SME sector. Further disclosures address contributions and donations made by the banks to support underprivileged sections of Bangladesh society including destitute youth and women. Of the three cases examined in this study, two are relatively new entrants to the banking sector. We observed that the newest firm, incorporated in 1999, made no disclosures in regards to its corporate social responsibility and, as a consequence, conclude that the corporate governance mechanisms in this firm are likely to be unsophisticated.

Executive compensation and corporate governance with special reference to Bangladesh; some emerging issues

This discussion paper considers corporate governance issues associated with executive compensation arrangements. An historical perspective is used to demonstrate the absence of a sound empirically-based understanding of good corporate governance practices in relation to share-based payment arrangements. The paper provides an overview of issues including the potential earnings dilution and volatility effects of the introduction of regulations affecting executive remuneration. Potential future research questions have been framed addressing each of the major issues identified in this paper. We conclude that corporate regulators should ensure they are familiar with and consider best practice models for corporate governance when developing new, or revising existing business regulation. It is proposed that further research to remedy this deficiency would enable a more accurate assessment of the impact of management on accounting regulation and the better design and implementation of regulation.

Corporate commitment to sustainability – is it all hot air? A review of the linkage between executive pay and sustainable performance

Across time, companies are increasingly making public commitments to sustainable development and to reducing their impacts on climate change. Management remuneration plans (MRPs) are a key mechanism to motivate managers to achieve corporate goals. We review the MRPs negotiated with key management personnel in a sample of large Australian carbon-intensive companies. Our results show that, as in past decades, the companies in our sample have MRPs in place that continue to fixate on financial performance. We argue that this provides evidence of a disconnection between the sustainability-related rhetoric of the sample companies, and their ‘real’ organisational priorities.

Democracy building in post-Saddam Iraq : 'historical memory' and 'primitive democracy'

Iraq’s long and complex past has played a particularly poignant role in establishing and legitimating the various political movements that have ascended to power since the nation state was first created by the British in the early 1920s (Davis, 2005b). For example, the installed Hashemite monarchy that ruled Iraq until the 1958 revolution utilised their ancestral connection to the Prophet Muhammad to legitimate their claim of being the rightful legatees of the Arab lands, while later Saddam Hussein invoked the power of Iraq’s Mesopotamian past to build nationalism and unite the people against ancient enemies such as during the Iran-Iraq war of the 1980s.What is problematic about these examples of ‘historical memory’ in Iraq is that they have also been used to justify a series of autocratic and despotic regimes that have attempted to quash Iraq’s civil society and curtail any semblance of democratic reform. However, this paper argues that such ‘historical memories’ may well be useful in reinvigorating the Iraqi public sphere and enabling the transition from despotism to democracy. To do this, this paper focuses on the ancient Mesopotamian practise of ‘Primitive Democracy’ and argues that reinvigorating such histories may serve to legitimate and promote democratic governance within Iraq.

Getting the real-time precise round-trip time for stepping stone detection

Stepping stone attacks are often used by network intruders to hide their identities. The Round Trip Times (RTT) between the send packets and corresponding echo packets for the connection chains of stepping stones are critical for detecting such attacks. In this paper, we propose a novel real-time RTT getting algorithm for stepping stones which is based on the estimation of the current RTT value. Our experiments show that it is far more precise than the previous real-time RTT getting algorithms. We also present the probability analysis which shows that our algorithm has a high matching rate and a high accurate rate.

CALD : surviving various application-layer DDoS attacks that mimic flash crowd

Distributed denial of service (DDoS) attack is a continuous critical threat to the Internet. Derived from the low layers, new application-layer-based DDoS attacks utilizing legitimate HTTP requests to overwhelm victim resources are more undetectable. The case may be more serious when suchattacks mimic or occur during the flash crowd event of a popular Website. In this paper, we present the design and implementation of CALD, an architectural extension to protect Web servers against various DDoS attacks that masquerade as flash crowds. CALD provides real-time detection using mess tests but is different from other systems that use resembling methods. First, CALD uses a front-end sensor to monitor thetraffic that may contain various DDoS attacks or flash crowds. Intense pulse in the traffic means possible existence of anomalies because this is the basic property of DDoS attacks and flash crowds. Once abnormal traffic is identified, the sensor sends ATTENTION signal to activate the attack detection module. Second, CALD dynamically records the average frequency of each source IP and check the total mess extent. Theoretically, the mess extent of DDoS attacks is larger than the one of flash crowds. Thus, with some parameters from the attack detection module, the filter is capable of letting the legitimate requests through but the attack traffic stopped. Third, CALD may divide the security modules away from the Web servers. As a result, it keeps maximum performance on the kernel web services, regardless of the harassment from DDoS. In the experiments, the records from www.sina.com and www.taobao.com have proved the value of CALD.

Corporate governance of executive remuneration with special reference to Bangladesh

This discussion paper focuses on corporate governance issues associated with executive compensation arrangements. An historical perspective is used to demonstrate the absence of a sound empirically-based understanding of good corporate governance practices in relation to share-based payment arrangements. The paper provides an overview of issues including the potential earnings dilution and volatility effects of the introduction of regulations affecting executive remuneration. Potential research questions have been framed addressing each of the major issues identified in this paper. It is concluded that corporate regulators should ensure they are familiar with and that they consider best practice models for corporate governance when developing new or revising existing business regulation. It is proposed that further research to remedy this deficiency would enable a more accurate assessment of the impact of management on accounting regulation and the better design and implementation of regulation.