Instrumentos a utilizar en la función de supervisión de una firma en el trabajo de auditoría de estados financieros.

La investigación surgió debido a las limitaciones de las firmas en cuanto a la supervisión de los trabajos realizados por falta de herramientas empleadas específicamente, ya sea por el incremento en costos o porque simplemente no satisfacen las expectativas de las firmas, ésta investigación tiene por finalidad proporcionar instrumentos a utilizar en la función de Supervisión de una Firma en el Trabajo de Auditoría de Estados Financieros. A raíz de esta problemática se elaboró una propuesta técnica y práctica de instrumentos a utilizar en la función de supervisión, y para cumplir con este objetivo se realizaron otras actividades como la elaboración de políticas que faciliten dicha función en el proceso de revisión de control de calidad, así mismo se proponen los procedimientos y se presentan instrumentos de supervisión para evaluar la calidad en el desarrollo del trabajo. Con el fin de lograr los objetivos de la investigación, el tipo de estudio fue descriptivo dado que se buscaba detallar la problemática, dicho método implicó la recopilación de información por medio del cuestionario, ya que esta metodología permite recolectar los datos y dejar evidencia del proceso, luego la información fue analizada y tabulada a fin de determinar y clasificar las variables planteadas y de manera gráfica presentar los resultados obtenidos. Los resultados demuestran que efectivamente existen firmas que cuentan con instrumentos considerados como adecuados para realizar la actividad de supervisión, mientras que otras hacen uso de formatos o documentos que les permite obtener información del proceso de ejecución pero no son adecuados para respaldar el proceso. En el proceso de Supervisión es necesario que las firmas de auditoría empleen y utilicen en cada una de las actividades del trabajo, instrumentos que le permitan verificar y revisar de forma oportuna y eficiente el desempeño del personal integrado en el equipo para así dar cumplimiento a lo exigido en las Normas Internacionales de Auditoría. Es por ello que la supervisión debe documentarse de acuerdo a la actividad desarrollada por el auditor a cargo y que el instrumento utilizado incluya la revisión sobre los procedimientos y la forma en que se ejecutaron.

La firma de quien traduce (Reflexiones sobre aspectos sociales y cambio lingüístico en el ejercicio de la traducción)

La autora analiza algunas de las implicaciones sociales, pragmáticas y culturales que la labor del traductor conlleva. Se toman bajo consideración cambios histórico-lingúísticos, localización e internacionalización y los prejuicios sociales y su relación a la traducción en tanto práctica. La traducción se visualiza entonces como un acto de afirmación política, cultural, ideológica y ética.

agrícolas: Un paso necesario para el desarrollo rural sustentable Introducción En 1992, con ocasión de la firma del Tratado de Libre Comercio de Norteamérica, se publicó un análisis prospectivo de los impactos que podrían traer a los campesinos, granjeros y a la sociedad en general las leyes de propiedad intelectual impuesta a los países firmantes, Estas son algunas de las consideraciones de dicho análisis: Las patentes sobre formas de vida significarán la negación del derecho tradicional de los campesinos de guardar sus semillas, ya que si se plantan al año siguiente sin parar las regalías co

Introducción En 1992, con ocasión de la firma del Tratado de Libre Comercio de Norteamérica, se publicó un análisis prospectivo de los impactos que podrían traer a los campesinos, granjeros y a la sociedad en general las leyes de propiedad intelectual impuesta a los países firmantes, Estas son algunas de las consideraciones de dicho análisis: Las patentes sobre formas de vida significarán la negación del derecho tradicional de los campesinos de guardar sus semillas, ya que si se plantan al año siguiente sin parar las regalías correspondientes, es como hacer una copia desautorizada del producto patentado. Los campesinos serán obligados a pagar regalías por cada semilla y animal de granja producto de una raza patentada, y obligados a ser más dependientes de los fertilizantes, pesticidas, herbicidas y la maquinaria hecha por las mismas compañías que colectaron la semillas tradicionales en primer lugar y que ahora las devuelven con semillas derivadas y altamente dependientes al insumo de químicos…

The surveillance of social networking and the social value of privacy

This chapter argues that theories about privacy would benefit from embracing deliberative democratic theory on the grounds that it addresses harms to democracy, and widens our understandings of privacy infringements in social networking environments. We first explore how social networking services (SNS) have evolved through different phases and how they enable political deliberation. Subsequently, we discuss more traditional individualistic and intersubjective theories of privacy in relation to social networking and point out their limitations in identifying and redressing social networking-related harms. We then critique emerging claims concerning the social value of privacy in the context of the social Web. Here we point out how these theories might identify non-individualized harms, yet, at the same time, suffer important challenges in application. We conclude by arguing that deliberative democratic theory can add some critical insights into the privacy harms encountered on the contemporary “social Web” that are only imperfectly understood by individualistic and social conceptions of privacy.

Semantic analysis in location privacy preserving

With the increasing use of location-based services, location privacy has recently started raising serious concerns. Location perturbation and obfuscation are most widely used for location privacy preserving. To protect a user from being identified, a cloaked spatial region that contains other k - 1 nearest neighbors of the user is submitted to the location-based service provider, instead of the accurate position. In this paper, we consider the location-aware applications that services are different among regions. In such scenarios, the semantic distance between users should be considered besides the Euclidean distance for searching the neighbors of a user. We define a novel distance measurement that combines the semantic and the Euclidean distance to address the privacy-preserving issue in the aforementioned applications. We also present an algorithm kNNH to implement our proposed method. Moreover, we conduct performance study experiments on the proposed algorithm. The experimental results further suggest that the proposed distance metric and the algorithm can successfully retain the utility of the location services while preserving users' privacy.

Time-series pattern based effective noise generation for privacy protection on cloud

Cloud computing is proposed as an open and promising computing paradigm where customers can deploy and utilize IT services in a pay-as-you-go fashion while saving huge capital investment in their own IT infrastructure. Due to the openness and virtualization, various malicious service providers may exist in these cloud environments, and some of them may record service data from a customer and then collectively deduce the customer's private information without permission. Therefore, from the perspective of cloud customers, it is essential to take certain technical actions to protect their privacy at client side. Noise obfuscation is an effective approach in this regard by utilizing noise data. For instance, noise service requests can be generated and injected into real customer service requests so that malicious service providers would not be able to distinguish which requests are real ones if these requests' occurrence probabilities are about the same, and consequently related customer privacy can be protected. Currently, existing representative noise generation strategies have not considered possible fluctuations of occurrence probabilities. In this case, the probability fluctuation could not be concealed by existing noise generation strategies, and it is a serious risk for the customer's privacy. To address this probability fluctuation privacy risk, we systematically develop a novel time-series pattern based noise generation strategy for privacy protection on cloud. First, we analyze this privacy risk and present a novel cluster based algorithm to generate time intervals dynamically. Then, based on these time intervals, we investigate corresponding probability fluctuations and propose a novel time-series pattern based forecasting algorithm. Lastly, based on the forecasting algorithm, our novel noise generation strategy can be presented to withstand the probability fluctuation privacy risk. The simulation evaluation demonstrates that our strategy can significantly improve the effectiveness of such cloud privacy protection to withstand the probability fluctuation privacy risk.

Privacy, surveillance, and the democratic potential of the social web

This chapter argues that theories about privacy would benefit from embracing deliberative democratic theory on the grounds that it addresses harms to democracy, and widens our understandings of privacy infringements in social networking environments. We fi rst explore how social networking services (SNS) have evolved through diff erent phases and how they enable political deliberation. Subsequently, we discuss more traditional individualistic and intersubjective theories of privacy in relation to social networking and point out their limitations in identifying and redressing social networking-related harms. We then critique emerging claims concerning the social value of privacy in the context of the social Web. Here we point out how these theories might identify non-individualized harms, yet, at the same time, suff er important challenges in application. We conclude by arguing that deliberative democratic theory can add some critical insights into the privacy harms encountered on the contemporary “social Web” that are only imperfectly understood by individualistic and social conceptions of privacy

ID scanners and überveillance in the night-time economy: crime prevention or invasion of privacy?

ID scanners are promoted as an effective solution to the problems of anti-social behavior and violence in many urban nighttime economies. However, the acceptance of this and other forms of computerized surveillance to prevent crime and anti-social behavior is based on several unproven assumptions. After outlining what ID scanners are and how they are becoming a normalized precondition of entry into one Australian nighttime economy, this chapter demonstrates how technology is commonly viewed as the key to preventing crime despite recognition of various problems associated with its adoption. The implications of technological determinism amongst policy makers, police, and crime prevention theories are then critically assessed in light of several issues that key informants talking about the value of ID scanners fail to mention when applauding their success. Notably, the broad, ill-defined, and confused notion of "privacy" is analyzed as a questionable legal remedy for the growing problems of überveillance.

Protection of privacy in biometric data

Biometrics is commonly used in many automated veri cation systems offering several advantages over traditional veri cation methods. Since biometric features are associated with individuals, their leakage will violate individuals' privacy, which can cause serious and continued problems as the biometric data from a person are irreplaceable. To protect the biometric data containing privacy information, a number of privacy-preserving biometric schemes (PPBSs) have been developed over the last decade, but they have various drawbacks. The aim of this paper is to provide a comprehensive overview of the existing PPBSs and give guidance for future privacy-preserving biometric research. In particular, we explain the functional mechanisms of popular PPBSs and present the state-of-the-art privacy-preserving biometric methods based on these mechanisms. Furthermore, we discuss the drawbacks of the existing PPBSs and point out the challenges and future research directions in PPBSs.

Protection of big data privacy

In recent years, big data have become a hot research topic. The increasing amount of big data also increases the chance of breaching the privacy of individuals. Since big data require high computational power and large storage, distributed systems are used. As multiple parties are involved in these systems, the risk of privacy violation is increased. There have been a number of privacy-preserving mechanisms developed for privacy protection at different stages (e.g., data generation, data storage, and data processing) of a big data life cycle. The goal of this paper is to provide a comprehensive overview of the privacy preservation mechanisms in big data and present the challenges for existing mechanisms. In particular, in this paper, we illustrate the infrastructure of big data and the state-of-the-art privacy-preserving mechanisms in each stage of the big data life cycle. Furthermore, we discuss the challenges and future research directions related to privacy preservation in big data.

Big privacy: challenges and opportunities of privacy study in the age of big data

One of the biggest concerns of big data is privacy. However, the study on big data privacy is still at a very early stage. We believe the forthcoming solutions and theories of big data privacy root from the in place research output of the privacy discipline. Motivated by these factors, we extensively survey the existing research outputs and achievements of the privacy field in both application and theoretical angles, aiming to pave a solid starting ground for interested readers to address the challenges in the big data case. We first present an overview of the battle ground by defining the roles and operations of privacy systems. Second, we review the milestones of the current two major research categories of privacy: data clustering and privacy frameworks. Third, we discuss the effort of privacy study from the perspectives of different disciplines, respectively. Fourth, the mathematical description, measurement, and modeling on privacy are presented. We summarize the challenges and opportunities of this promising topic at the end of this paper, hoping to shed light on the exciting and almost uncharted land.

Privacy preserving social network data publication

The introduction of online social networks (OSN) has transformed the way people connect and interact with each other as well as share information. OSN have led to a tremendous explosion of network-centric data that could be harvested for better understanding of interesting phenomena such as sociological and behavioural aspects of individuals or groups. As a result, online social network service operators are compelled to publish the social network data for use by third party consumers such as researchers and advertisers. As social network data publication is vulnerable to a wide variety of reidentification and disclosure attacks, developing privacy preserving mechanisms are an active research area. This paper presents a comprehensive survey of the recent developments in social networks data publishing privacy risks, attacks, and privacy-preserving techniques. We survey and present various types of privacy attacks and information exploited by adversaries to perpetrate privacy attacks on anonymized social network data. We present an in-depth survey of the state-of-the-art privacy preserving techniques for social network data publishing, metrics for quantifying the anonymity level provided, and information loss as well as challenges and new research directions. The survey helps readers understand the threats, various privacy preserving mechanisms, and their vulnerabilities to privacy breach attacks in social network data publishing as well as observe common themes and future directions.

SECURITY, PRIVACY AND APPLICATIONS IN VEHICULAR AD HOC NETWORKS

With wireless vehicular communications, Vehicular Ad Hoc Networks (VANETs) enable numerous applications to enhance traffic safety, traffic efficiency, and driving experience. However, VANETs also impose severe security and privacy challenges which need to be thoroughly investigated. In this dissertation, we enhance the security, privacy, and applications of VANETs, by 1) designing application-driven security and privacy solutions for VANETs, and 2) designing appealing VANET applications with proper security and privacy assurance. First, the security and privacy challenges of VANETs with most application significance are identified and thoroughly investigated. With both theoretical novelty and realistic considerations, these security and privacy schemes are especially appealing to VANETs. Specifically, multi-hop communications in VANETs suffer from packet dropping, packet tampering, and communication failures which have not been satisfyingly tackled in literature. Thus, a lightweight reliable and faithful data packet relaying framework (LEAPER) is proposed to ensure reliable and trustworthy multi-hop communications by enhancing the cooperation of neighboring nodes. Message verification, including both content and signature verification, generally is computation-extensive and incurs severe scalability issues to each node. The resource-aware message verification (RAMV) scheme is proposed to ensure resource-aware, secure, and application-friendly message verification in VANETs. On the other hand, to make VANETs acceptable to the privacy-sensitive users, the identity and location privacy of each node should be properly protected. To this end, a joint privacy and reputation assurance (JPRA) scheme is proposed to synergistically support privacy protection and reputation management by reconciling their inherent conflicting requirements. Besides, the privacy implications of short-time certificates are thoroughly investigated in a short-time certificates-based privacy protection (STCP2) scheme, to make privacy protection in VANETs feasible with short-time certificates. Secondly, three novel solutions, namely VANET-based ambient ad dissemination (VAAD), general-purpose automatic survey (GPAS), and VehicleView, are proposed to support the appealing value-added applications based on VANETs. These solutions all follow practical application models, and an incentive-centered architecture is proposed for each solution to balance the conflicting requirements of the involved entities. Besides, the critical security and privacy challenges of these applications are investigated and addressed with novel solutions. Thus, with proper security and privacy assurance, these solutions show great application significance and economic potentials to VANETs. Thus, by enhancing the security, privacy, and applications of VANETs, this dissertation fills the gap between the existing theoretic research and the realistic implementation of VANETs, facilitating the realistic deployment of VANETs.