Tesi: "Iws" – Grafiati

1

Simmons, Alexander L. "Monitoring the performance of IWS processes in an open architecture environment". Thesis, Monterey, Calif. : Naval Postgraduate School, 2008. http://bosun.nps.edu/uhtbin/hyperion-image.exe/08Mar%5FSimmons.pdf.

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Thesis (M.S. in Information Technology Management)--Naval Postgraduate School, March 2008.
Thesis Advisor(s): Barreto, Albert ; Housel, Thomas. "March 2008." Description based on title screen as viewed on May 12, 2008. Includes bibliographical references (p. 91-93). Also available in print.

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2

Lino, Margarete Marques. "Satisfação profissional entre enfermeiras de UTI: adaptação transcultural do Index of Work Satisfaction (IWS)". Universidade de São Paulo, 1999. http://www.teses.usp.br/teses/disponiveis/7/7138/tde-12112004-163915/.

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Satisfação profissional é um fenômeno complexo e multivariado, vivenciado pelos indivíduos como um estado comportamental derivado de fontes internas e externas. Considerando o ambiente das Unidades de Terapia Intensiva (UTIs) como fontes geradoras de estímulos externos - positivos e negativos, é essencial uma investigação sistemática para examinar o nível de satisfação das enfermeiras de terapia intensiva em relação ao seu contexto de trabalho. Para atender a essa proposta, o objetivo desse estudo foi adaptar o Index of Work Satisfaction (IWS) - Índice de Satisfação Profissional (ISP) para a cultura das enfermeiras brasileiras de terapia intensiva e identificar seu nível de satisfação profissional. O ISP compreende uma escala de 44 ítens que mede o nível atual de satisfação profissional e comparações pareadas que medem a importância relativa de seis componentes de satisfação profissional: autonomia, interação, status profissional, requisitos do trabalho, normas organizacionais e remuneração. A estrutura metodológica que orientou o estudo baseou-se nas diretrizes de adaptação e validação transcultural de medidas, como propostas pela literatura. A abordagem metodológica compreendeu um comjunto de etapas padronizadas para atingir equivalência idiomática, cultural e conceitual, e para avaliar as propriedades psicométricas do instrumento adaptado, pelo uso de traduções, re-tradução, revisões por especialistas e testes estatísticos. A validade aparente e de conteúdo da versão traduzida do ISP foi analisada através dos julgamentos de especialistas, sustentando sua adequação. A amostra do estudo consistiu de 84 enfermeiras representando oito UTIs, que responderam a um questionário específico para o alcance dos objetivos. Os dados analisados nesse estudo foram provenientes de 70 questionários utilizáveis. A maioria das respondentes era do sexo feminino (90.0%). A idade média foi 30,42 anos e o tempo médio de experiência em UTIs foi de 5,49 anos. Após a eliminação de cinco ítens da escala total, o coeficiente alfa de Cronbach indicou uma confiabilidade de 0,74 e o tau de Kendall entre o escore total ponderado e o escore não ponderado foi de 0,98. As enfermeiras de terapia intensiva classificaram a importância dos componentes de sua satisfação profissional: autonomia, remuneração, interação, requisitos do trabalho, status profissional e normas organizacionais, do mais importante para o menos importante. Os níveis atuais de satisfação profissional classificados de acordo com os componentes da escala, do mais satisfatório para o menos satisfatório, foram os seguintes: status profissional, interação, autonomia, requisitos do trabalho, normas organizacionais e remuneração. Houve, portanto, dissonância entre o nível de importância atribuído e o nível de satisfação percebido. A abordagem metodológica utilizada assegurou que o instrumento traduzido mantivesse a equivalência com o original e preservasse suas propriedades de medida. Possibilitou, também, obter informações valiosas relacionadas ao nível de satisfação profissional das enfermeiras brasileiras de terapia intensiva.
Work satisfaction ie a complex and multifaced phenomenon experienced by individuals as a comportamental state derived from internal and external sources. Considering Intensive Care Units'setting as generating sources of external - positive and negative - stimuli, it's essential a systematic investigation to examine the level of critical care nurses'satisfaction with their work context. In order to meet that purpose, the aim of the present study was to adapt the Index of Work Satisfaction (IWS) to Brazilian critical care nurses culture and to identify their level of work satisfaction. The IWS comprises a 44 item scale that measures the current level of work satisfaction and paired comparisons that masures the relative importance of six work satisfaction' components: autonomy, interaction, professional status, task requirements, organizational policies and pay. The methodological framework that guided the study was the guidelines for cross-cultural adaptation and validation of measures, as proposed by the literature. The methodological approach comprised a set of standardized steps to achieve idiomatic, cultural and conceptual equivalence and to assess the psychometric properties of the adapted instrument, by the use of translations, back-translation, reviews by experts, and statistical tests. Face and content validity of the translated version of the IWS was assessed by experts'judgements supporting its adequacy. The study sample consisted of 84 critical care nurses, representing eight ICUs. Data were collected from 70 useable questionnaires. The majority of the respondents were female (90,0%). The mean age was 30,42 years and mean lenght of experience in ICUs was 5,49. After the reduction of five items of the total scale, Cronbach's alfa coefficient indicated a reliability of 0,74 and Kendall's Tau between the total weighted score and the unweighted score was 0,98. Critical care nurses rank-ordered autonomy,pay, interaction, task requirements, professional status and organizational policies from the most to the least important component to their work satisfaction. The ranking of their current levels of work satisfaction was professional status, interaction, autonomy, task requirements, organizational policies and pay from the most to the least satisfying, indicating dissonances between level of importance expected and level of satisfaction perceived. That methodological approach ensured that the translated instrument kept equivalence to the original and preserved its a measurement properties. Furthermore, it was possible to gain valuable informations concerning the level of Brazilian critical care nurses'work satisfaction.

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3

Fahlström, Albin, e Victor Henriksson. "Intrångsdetektering i processnätverk". Thesis, Mälardalens högskola, Akademin för innovation, design och teknik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-39881.

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The threat against industrial networks have increased, which raises the demands on the industries cybersecurity. The industrial networks are not constructed with cybersecurity in mind, which makes these systems vulnerable to attacks. Even if the networks outer protection is deemed sufficient, the system may still be infected. This risk demands an intrusion detection system (IDS) that can identify infected components. An IDS scans all traffic of a point in the network and looks for traffic matching its detections parameters, if a match is made the IDS will send an alarm to the administrators. It can also analyze the network traffic using a behavior based method which means that the IDS will alert administrators if network activity deviates from the normal traffic flow. It is of vital essence that the IDS do not impair with the system, an outage of the industrial process can have a high cost for the industry. This report aims to put forward plans for the implementation of an IDS in one of Mälarenergi AB’s industrial networks, this will be made using the Bro and Snort intrusion detection systems.
Hoten mot industrinätverken har blivit större vilket har ställt högre krav på industriernas cybersäkerhet. Industrinätverk är ofta inte konstruerade med cybersäkerhet i åtanke, vilket har gjort dessa system sårbara mot attacker. Även om nätverkets yttre skydd anses gott går det inte att vara säker på att ett industrinätverk förblir osmittat. Detta ställer krav på någon form av intrångsdetekteringssystem (IDS) som kan upptäcka infekterad utrustning och suspekt datatrafik i nätverket. En IDS skannar alla paket vid en viss punkt i nätverket, om IDS:en upptäcker något paket som matchar med dess signatur kommer den att larma en administratör. IDS:en kan även använda beteendeanalys där den larmar om nätverksaktiviteten avviker från det normala. Det är mycket viktigt att en IDS inte orsakar avbrott i industriprocessen, om en process stannar kan det innebära stora kostnader för industrin. Denna rapport syftar till att lämna ett lösningsförslag på en IDS-implementation till ett av Mälarenergi AB: s processnätverk, lösningen konstruerades med hjälp av IDS:erna Bro och Snort.

Vissa bilder i den elektroniska rapporten har tagits bort av upphovrättsliga skäl. Författarna har bedömt att rapporten är förståelig även utan dessa bilder.

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4

Ševčík, Michal. "Návrh monitoringu kritické komunikační infrastruktury pro energetickou společnost". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-378335.

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Diploma thesis deals with monitoring critical infrastructure, critical information infrastructure and network monitoring in energetic industry. The goal is to create analytical environment for processing logs from the network, to map the most critical segments of the network and implementation of monitoring and network devices, that increase security and mitigate risks of security events or security incidents

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5

Klimeš, Jan. "Filtrace útoků na odepření služeb". Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2019. http://www.nusl.cz/ntk/nusl-400904.

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This thesis deals with filtering selected DDoS attacks on denial of the service. The the toretical part deals with the problems of general mechanisms used for DDoS attacks, defense mechanisms and mechanisms of detection and filtration. The practical part deals with the filtering of attacks using the iptables and IPS Suricata firewall on the Linux operating system in an experimental workplace using a network traffic generator to verify its functionality and performance, including the statistical processing of output data from filter tools using the Elasticsearch database.

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6

Černý, Michal. "Systémy detekce a prevence průniku". Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2010. http://www.nusl.cz/ntk/nusl-218240.

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The detection and intrusion prevention systems could be realized as independent hardware or set in the software form on to the host. The primary purpose of these protective elements is the undesirable activity detection such as integrity intrusion of the files, invalid attempts while connecting to the remote service or acquisition of the local network data. The systems react to the event on the basis of the action that is defined by internal rules. We can include the caution sending or communication blocking among possible counteractions. The base principals of the detection and intrusion prevention systems are described in the dissertation. Various types of captured data analyses and processes of the inhere rules creation and further more caution formats are mentioned in the dissertation. There are also considered the alternatives of their location including advantages of selected situations. There is described the installation and setting up of particular elements of the realized network and security systems. In order to the verification of functionality and factor of the protection providing there was realized several selected types of attacks.

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7

Mahamat, charfadine Salim. "Gestion dynamique et évolutive de règles de sécurité pour l'Internet des Objets". Thesis, Reims, 2019. http://www.theses.fr/2019REIMS011/document.

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Avec l'évolution exponentielle de l'Internet des Objets (IoT), assurer la sécurité des réseaux est devenue un grand défi pour les administrateurs réseaux. La sécurité des réseaux est basée sur de multiples équipements indépendants tels que Firewall, IDS/IPS, NAC dont le rôle principal est de contrôler les informations échangées entre le réseau de l'entreprise et l'extérieur. Or, l'administration de ces équipements peut s'avérer très complexe et fastidieuse si elle est réalisée manuellement, équipement après équipement. L'introduction du concept de Software Defined Networking (SDN) depuis ces dernières années, et du protocole OpenFlow, offre beaucoup d'opportunités pour l'amélioration de la sécurité des réseaux en proposant une administration centralisée et programmable.Dans le cadre de cette thèse, nous avons proposé une nouvelle approche de sécurisation des échanges dans un réseau en fonction des événements détectés et de manière automatisée. Cette solution basée sur l'approche SDN couplé avec un système de détection d'intrusion permet d’analyser, de détecter et de supprimer des menaces de sécurité dans un réseau et de manière automatisée. En implémentant cette solution, nous contribuons à faire évoluer la manière de sécuriser les échanges dans un réseau avec du SDN couplé avec un IDS à travers la mise en place d'une architecture réelle de cas d'usage. Ainsi, la gestion de la sécurité du réseau devient simplifiée, dynamique et évolutive
With the exponential evolution of the Internet of Things (IoT), ensure the network security has become a big challenge for networkadministrators. Traditionally, the network security is based on multiple independent devices such as firewall, IDS/IPS, NAC where the main role is to monitor the information exchanged between the inside and the outside perimeters of the enterprises networks. However, the administration of these network devices can be complex and tedious with an independent manual configuration. Recently, with the introduction of the Software Defined Networking concept (SDN) and the OpenFlow protocol offers many opportunities by providing a centralized and programmable network administration.As part of this research work, we proposed a new approach to secure the network traffic flows exchanges based on a method of events detection, in an automated manner. This solution is based on the SDN approach coupled to an intrusion detection system which allows analyze, detect and remove security threats. With the implementation, we contribute to change the paradigm of secure the network traffic flows exchanges using the SDN principle, coupled with an IDS in a real use case architecture. In this way, the management of network security becomes simplified, dynamic and scalable

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8

Risède, Jean-Michel. "Analyse de la diversité des champignons du genre Cylindrocladium Morgan : application à la caractérisation phénotypique, moléculaire et du pouvoir pathogène d'isolats de la rhizosphère du bananier". Montpellier, ENSA, 2002. http://www.theses.fr/2002ENSA0016.

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9

Hirš, David. "Systém prevence průniků využívající Raspberry Pi". Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2021. http://www.nusl.cz/ntk/nusl-442389.

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The number of discovered vulnerabilities rapidly increases. For example in 2019 there were discovered 20 362 vulnerabilities. The probability of cyber-attacks realization is high. Therefore it is necessary to propose and implement automated and low-cost Intrusion Prevention or Intrusion Detection Systems (IPS/IDS). This implemetation can focus on home use or small corporate networks. The main goal of the system is to detect or mitigate cyber-attack impact as fast as possible. The master's thesis proposes IPS/IDS based on Raspberry Pi that can detect and prevent various cyber-attacks. Contents of this thesis are focus on description of cyber-attacks based on ISO/OSI model's Link and Network layers. Then there is description of IPS/IDS systems and theirs open source representatives. The practical part is focus on experimental workspace, hardware consumption of choosen detection systems, cyber-attacks scenarios and own implementation of detection program. Detection program is based on these chosen systems and puts them together to be easily manageable.

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Gerlich, Tomáš. "Detekce útoků cílených na odepření služeb". Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2017. http://www.nusl.cz/ntk/nusl-317010.

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Master's thesis is focused on intrusion detection for denied of service attacks. These distributed DoS attacks are threat for all users on the Internet, so there is deployment of intrusion detection and intrusion prevention systems against these attacks. The theoretical part describes the DoS attacks and its variants used most frequently. It also mentioned variants for detecting DoS attacks. There is also described, which tools are used to detect DDoS attacks most frequently. The practical part deals with the deployment of software tools for detecting DDoS attacks, and create traffic to test detection abilities of these tools.

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11

Chapčák, David. "Behaviorální analýza síťového provozu a detekce útoků (D)DoS". Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2017. http://www.nusl.cz/ntk/nusl-317014.

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The semestral thesis deals with the analysis of the modern open-source NIDPS tools for monitoring and analyzing the network traffic. The work rates these instruments in terms of their network location and functions. Also refers about more detailed analysis of detecting and alerting mechanisms. Further analyzes the possibilities of detection of anomalies, especially in terms of statistical analysis and shows the basics of other approaches, such as approaches based on data mining and machine learning. The last section presents specific open-source tools, deals with comparison of their activities and the proposal allowing monitoring and traffic analysis, classification, detection of anomalies and (D)DoS attacks.

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12

Pelevin, Dmitrii. "Research of methods and algorithms of insider detection in a computer network using machine learning technologies". Thesis, Blekinge Tekniska Högskola, Institutionen för datavetenskap, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-21877.

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Background. Security Information and Event Management (SIEM) systems today are sophisticated sets of software packages combined with hardware platforms, which can perform real-time analysis on security events and can respond to them before potential damage due to the actions of intruders. A huge number of systems rely on the continuous transmission of data through computer networks. Nowadays it is difficult to imagine a sphere of human activity that would not be affected by information technologies and would not use computer networks. Along with the means of protecting information, the technologies that are used by cybercriminals to achieve their goals are also improving. Moreover, the so-called insiders - information security perpetrators inside the protected perimeter, who can cause much more damage by their actions, as they are among the legitimate users and can have access to more confidential information - are becoming a growing threat. Objectives. To identify insider activity within an acceptable time inside the network, we need to develop a methodology to detect abnormal activity within the network using advanced data processing techniques, based on machine learning. After recreating the data processing system, we will also need to determine the most efficient algorithm that can be applied to the task of insider detection. Methods. The work analyzed research papers with similar objectives to investigate methods and technologies for securing against intruder intrusions, in conjunction with a study of machine learning techniques for detecting anomalies in the data. Experimental data were also collected containing information about network activity within the same network over two weeks. With this data, it is possible to conduct an experiment in network traffic processing using state-of-the-art technology. Results. During the study of relevant works, several effective ways to detect anomalies in the data were identified, technologies for processing large amounts of data using NoSQL were studied, and work on creating an experimental bench was performed. As a result, the experimental data obtained was sufficient to verify the effectiveness of the obtained solution. Conclusions. As a result, we analyzed existing approaches to detect insider activity within a computer system. Algorithms based on machine learning and big data processing methods were evaluated. In addition, a model for representing big data in NoSQL format was developed, which made it possible to create an architecture of a system for detecting insiders in computer networks using a graph database and machine learning methods.

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Peša, David. "Pokročilé metody filtrování síťového provozu v systému Linux". Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2008. http://www.nusl.cz/ntk/nusl-217187.

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This master's thesis is meant to provide techniques in designing and building a standalone packet filtering firewall in Linux machines, mainly for small sites who don’t give much service to Internet users. It deals with attenuating the effect of the most common types of attacks using iptables. It guides how to design, implement, run, and maintain Firewall. Techniques for continuously monitoring attacks is attempted. It also give a historical, architectural and technical overview of firewalls and security attacks.

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14

Zhang, Zhengxuan, e Qishan Zhang. "ITS VEHICLE SUBSYSTEM BASED ON GPRS". International Foundation for Telemetering, 2003. http://hdl.handle.net/10150/606728.

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International Telemetering Conference Proceedings / October 20-23, 2003 / Riviera Hotel and Convention Center, Las Vegas, Nevada
The IMS(In-vehicle Monitoring Subsystem) of VMS(Vehicle Monitoring System) is the multifunctional and complex integrate embedded system, which sends the data of various in-vehicle devices to MC(Monitoring Center) and accepts commands and schedules from there. Using GPRS platform in this system make it possible for real-time and effective data transmission. This paper proposes some new insights on IMS applied to public traffic, including its software and hardware composition, and its realization method.

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15

Kult, Viktor. "Bezpečnostní analýza síťového provozu". Master's thesis, Česká zemědělská univerzita v Praze, 2017. http://www.nusl.cz/ntk/nusl-263015.

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Thesis topic concerns the issue of information security in corporate environments. Literature search includes information obtained by studying articles and literature in the field of information security. Resources were selected with a focus on the security risks, security technologies and legislative regulation. Attention is focused on technology that supports monitoring of communication flows in the data network. Overview of traffic operating a data network provides important information for the prevention or investigation of security incidents. Monitoring also serves as a source of information for the planning of the network infrastructure. It can detect faults or insufficient transmission capacity. The practical part is dedicated to implementation of the monitoring system in the real corporate networks. Part of the experience is the analysis of the network structure and choice of appropriate tools for actual implementation. When selecting tools, you can use the scoring method of multicriterial analysis options. The integration of the monitoring system is also the configuration of active network elements. Subsequent analysis of network traffic provides information about the most active users, most used applications or on the sources and targets of data transmitted. It provides a source of valuable information that can be used in case of failure on the network or security incident. The conclusion is a summary of the results and workflow.

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Kusy, Filip. "Pokročilé metody zabezpečení sítě proti útokům". Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2018. http://www.nusl.cz/ntk/nusl-376916.

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This student work focuses on security against network attacks. It focus on network attacks and ways to prevent them. Subsequently, it deals with the Snort variant of the IPS/IDS system. It deal with the connection between Mikrotik and the Snort Linux server

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Kuchař, Karel. "Vhodná strategie pro detekci bezpečnostních incidentů v průmyslových sítích". Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2020. http://www.nusl.cz/ntk/nusl-412978.

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This diploma thesis is focused on problematics of the industrial networks and offered security by the industrial protocols. The goal of this thesis is to create specific methods for detection of security incidents. This thesis is mainly focused on protocols Modbus/TCP and DNP3. In the theoretical part, the industrial protocols are described, there are defined vectors of attacks and is described security of each protocol. The practical part is focused on the description and simulation of security incidents. Based on the data gathered from the simulations, there are identified threats by the introduced detection methods. These methods are using for detecting the security incident an abnormality in the network traffic by created formulas or machine learning. Designed methods are implemented to IDS (Intrusion Detection System) of the system Zeek. With the designed methods, it is possible to detect selected security incidents in the destination workstation.

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Šišmiš, Lukáš. "Optimalizace IDS/IPS systému Suricata". Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2021. http://www.nusl.cz/ntk/nusl-445503.

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V dnešnom svete zrýchľujúcej sa sieťovej prevádzky je potrebné držať krok v jej monitorovaní . Dostatočný prehľad o dianí v sieti dokáže zabrániť rozličným útokom na ciele nachádzajúce sa v nej . S tým nám pomáhajú systémy IDS, ktoré upozorňujú na udalosti nájdené v analyzovanej prevádzke . Pre túto prácu bol vybraný systém Suricata . Cieľom práce je vyladiť nastavenia systému Suricata s rozhraním AF_PACKET pre optimálnu výkonnosť a následne navrhnúť a implementovať optimalizáciu Suricaty . Výsledky z meraní AF_PACKET majú slúžiť ako základ pre porovnanie s navrhnutým vylepšením . Navrhovaná optimalizácia implementuje nové rozhranie založené na projekte Data Plane Development Kit ( DPDK ). DPDK je schopné akcelerovať príjem paketov a preto sa predpokladá , že zvýši výkon Suricaty . Zhodnotenie výsledkov a porovnanie rozhraní AF_PACKET a DPDK je možné nájsť na konci diplomovej práce .

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Mazánek, Pavel. "Modelování a detekce útoku SlowDrop". Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2020. http://www.nusl.cz/ntk/nusl-413060.

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The work's main topic is a recently published slow DoS attack called SlowDrop. The work focuses on the subject of describing the current state of the DoS problem as a whole and the SlowDrop attack as well. It works with this theoretical basis during the implementation of it's own SlowDrop attack model. This model is tested in various scenarios and the outcome results are analyzed and constructively discussed. Furthermore defensive mechanisms against this threat and DoS attacks in general are proposed, specific methods shown and configurations recommended. These methods are followingly tested and evaluated. Last but not least the traffic of a SlowDrop attacker and a legitimate client with bad connection, which the SlowDrop attack is trying to immitate, are compared. From this comparison final conclusions of this work are drawn.

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Nadji, Al-Husein, e Hgi Haval Sarbast. "Bearbetningstid och CPU-användning i Snort IPS : En jämförelse mellan ARM Cortex-A53 och Cortex-A7". Thesis, Tekniska Högskolan, Jönköping University, JTH, Datateknik och informatik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-50899.

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Syftet med denna studie är att undersöka hur bearbetningstiden hos Snort intrångsskyddssystem varierar mellan två olika processorer; ARM Cortex-A53 och Cortex-A7. CPU-användningen undersöktes även för att kontrollera om bearbetningstid är beroende av hur mycket CPU Snort använder. Denna studie ska ge kunskap om hur viktig en processor är för att Snort ska kunna prestera bra när det gäller bearbetningstid och CPU användning samt visa det uppenbara valet mellan Cortex-A53 och Cortex-A7 när man ska implementera Snort IPS. Med hjälp av litteratursökning konstruerades en experimentmiljö för att kunna ge svar på studiens frågeställningar. Snort kan klassificeras som CPU-bunden vilket innebär att systemet är beroende av en snabb processor. I detta sammanhang innebär en snabb processor gör att Snort hinner bearbeta den mängd nätverkstrafik den får, annars kan trafiken passera utan att den inspekteras vilket kan skada enheten som är skyddat av Snort. Studiens resultat visar att bearbetningstiden i Snort på Cortex-A53 och Cortex-A7 skiljer sig åt och en tydlig skillnad i CPU-användning mellan processorerna observerades. Studien visar även kopplingen mellan bearbetningstiden och CPUanvändning hos Snort. Studiens slutsats är att ARM Cortex-A53 har bättre prestanda vid användning av Snort IPS avseende bearbetningstid och CPU-användning, där Cortex-A53 har 10 sekunder kortare bearbetningstid och använder 2,87 gånger mindre CPU.
The purpose of this study is to examine how the processing time of the Snort intrusion prevention system varies on two different processors; ARM Cortex-A53 and CortexA7. CPU usage was also examined to check if processing time depends on how much CPU Snort uses. This study will provide knowledge about how important a processor is for Snort to be able to perform well in terms of processing time and CPU usage. This knowledge will help choosing between Cortex-A53 and Cortex-A7 when implementing Snort IPS. To achieve the purpose of the study a literature search has been done to design an experimental environment. Snort can be classified as CPU-bound, which means that the system is dependent on a fast processor. In this context, a fast processor means that Snort is given enough time to process the amount of traffic it receives, otherwise the traffic can pass through without it being inspected, which can be harmful to the device that is protected by Snort. The results of the study show that the processing time in Snort on Cortex-A53 and Cortex-A7 differs and an obvious difference in CPU usage between the processors is shown. The study also presents the connection between processing time and CPU usage for Snort. In conclusion, ARM Cortex-A53 has better performance when using Snort IPS in terms of processing time and CPU usage, Cortex-A53 has 10 seconds less processing time and uses 2,87 times less CPU.

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Bruhn, Elisa [Verfasser]. "Virtual Internationalization in Higher Education / Elisa Bruhn". Bielefeld : wbv Media, 2020. http://wbv.de/ihs.

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22

Monzer, Mohamad-Houssein. "Model-based IDS design pour ICS". Thesis, Université Grenoble Alpes, 2020. http://www.theses.fr/2020GRALT056.

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Abstract (sommario):

Les systèmes industriels présentent des risques de sécurité liés à leurs vulnérabilités informatiques. Ces systèmes, répartis dans le monde, continuent d'être la cible d'attaques. Bien que les systèmes industriels partagent des vulnérabilités communes avec les systèmes informatiques, ils ont tendance à avoir plus de contraintes en raison de l'interaction entre les systèmes cyber et physiques.Les systèmes de détection d'intrusion donnent une visibilité au système et sont considérés comme l'une des solutions pour détecter les attaques ciblées. Il semble donc pertinent de s'appuyer sur un modèle physique du système cyber-physique pour obtenir un système de détection d'intrusion (IDS) pour les systèmes industriels. La plupart des IDS sont basés sur des règles qui définissent comment les attaques possibles sont détectées. Ces règles sont généralement utilisées pour décrire les scénarios d'attaque possibles sur les systèmes ou pour décrire le comportement normal du système. Cependant, la création et la maintenance manuels des règles pour un système complexe peuvent s'avérer être une tâche très difficile.Cette thèse propose une solution pour modéliser ICS et concevoir des IDS spécifiques pour les systèmes industriels. Un générateur de règles IDS basé sur un modèle est encore proposé, qui convertit un modèle de système en règles IDS basées sur des anomalies. Enfin, l'efficacité des règles générées est évaluée
Industrial systems present security risks related to their IT vulnerabilities. These systems, spread over the world, continue to be targets of attacks. While Industrial systems share common vulnerabilities with IT systems, they tend to have more constraints due to the interaction between cyber and physical systems.Intrusion detection systems give visibility to the system and are considered as one of the solutions to detect targeting attacks. Hence, it seems relevant to rely on a physical model of the cyber-physical system to obtain an intrusion detection system (IDS) for industrial systems. Most IDSs are based on rules that define how possible attacks are detected. These rules are generally used to either describe possible attack scenarios on the systems or used to describe the normal system behavior of the system. However, manually creating and maintaining rules for a complex system can prove to be a very tedious and difficult task.This thesis proposes a solution to model ICS and to design specific IDS for industrial systems. A model-based IDS rule generator is also proposed, which converts a system model into anomaly-based IDS rules. Finally, the effectiveness of the generated rules is evaluated

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23

Ježek, Jiří. "Open Source implementace IMS". Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2020. http://www.nusl.cz/ntk/nusl-413075.

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Abstract (sommario):

The diploma thesis deals with open source implementations of IMS technology. The theoretical part describes the functioning of IMS and its architecture, including the protocols used, the process of registration and connection establishment, as well as potential security threats to IMS systems. Two open source IMS projects were selected, Open IMS Core and Project Clearwater, on which the work is focused. In its next part, the diploma thesis deals with the description of selected open source IMS projects, this part also includes a description of the implemented security of both projects and a detailed procedure of system installation with any necessary configuration. In its practical part, the diploma thesis focused on performance testing of selected projects using the Abacus 5000 hardware tester. First, initialization tests were performed, which verified the possibility of communication between the tester and the tested projects. Subsequently, it was possible to perform performance testing of selected projects. In performance testing, emphasis is placed on system stability, performance in the area of call set-up speed and response time of SIP messages and speed of user registration in the network, at different load levels. The systems have been tested for both call set-up and user registration. Part of the testing is also the implementation of the flood DoS inviteflood attack and the system's response to the increasing intensity of the attack. The last chapter is devoted to the comparison of selected IMS projects, where the test results are clearly presented. This chapter is partly based on publicly available information, such as the technical documentation of individual projects and possibly publicly available mailing lists. Part of the diploma thesis is also a laboratory task in which the student tries to work with Open IMS Core. The laboratory task focuses on the process of creating a user and his registration in the IMS network, establishing a call between individual users and internal routing in IMS networks. The task focuses mainly on signaling processes within the implemented tasks.

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24

Smache, Meriem. "La sécurité des réseaux déterministes de l’Internet des objets industriels (IIoT)". Thesis, Lyon, 2019. http://www.theses.fr/2019LYSEM033.

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La synchronisation est une exigence fondamentale pour l'Internet industriel des objets (IIoT). Elle est assurée par l'application du mode TSCH (Time-Slotted Channel-Hopping) du protocole IEEE802.15.4e de la couche MAC. La synchronisation TSCH permet d'atteindre un réseau sans fil de faible puissance et de haute fiabilité. Cependant, les ressources de synchronisation de TSCH sont une cible évidente pour les cyber attaques. Elles peuvent être manipulées par des attaquants pour paralyser l'ensemble des communications du réseau. Cette thèse a pour but d'analyser la vulnérabilité de la synchronisation offerte par le mode TSCH. À cette fin, de nouvelles métriques de détection ont été proposées en se basant sur l'expression interne et locale de la machine d'état TSCH de chaque nœud dans le réseau, sans avoir besoin de communications supplémentaires, ni de captures ou d'analyse des traces des paquets. Ensuite, de nouvelles techniques d'autodétection et d'autodéfense embarquées dans chaque nœud ont été conçues et mises en œuvre. Ces techniques prennent en compte l'intelligence et la capacité d'apprentissage de l'attaquant, du nœud légitime et des interactions du réseau industriel en temps réel. Les résultats de ces expériences montrent que les mécanismes proposés sont résistants face aux les attaques de synchronisation
Time synchronization is a crucial requirement for the IEEE802.15.4e based Industrial Internet of Things (IIoT). It is provided by the application of the Time-Slotted Channel-Hopping (TSCH) mode of the IEEE802.15.4e. TSCH synchronization allows reaching low-power and high-reliability wireless networking. However, TSCH synchronization resources are an evident target for cyber-attacks. They can be manipulated by attackers to paralyze the whole network communications. In this thesis, we aim to provide a vulnerability analysis of the TSCH asset synchronization. We propose novel detection metrics based on the internal process of the TSCH state machine of every node without requiring any additional communications or capture or analysis of the packet traces. Then, we design and implement novel self-detection and self-defence techniques embedded in every node to take into account the intelligence and learning ability of the attacker, the legitimate node and the real-time industrial network interactions. The experiment results show that the proposed mechanisms can protect against synchronization attacks

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25

Gilík, Aleš. "Monitorování provozu sítě pomocí dlouhodobě pracujícího analyzátoru". Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2015. http://www.nusl.cz/ntk/nusl-220432.

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Abstract (sommario):

This diploma thesis is focused on network monitoring. The theoretical part describes using of detection and prevention systems, properties of these systems, their components and detection techniques. Next part of the thesis is focused on EndaceProbe analyzer and analytic application EndaceVision. Also web services, programming language WSDL and protocol SOAP are described. The practical part is focused on creating three laboratory exercises for network monitoring and for using EndaceProbe. Components of the exercises are the traffic generator IXIA and Cisco switches with the application of remote switched port analyzer. There are also used web services EndaceProbe, programming language WSDL and SOAP protocol.

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Falková, Renata. "Mezinárodní účetní standardy versus česká legislativa". Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-2921.

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Abstract (sommario):

Diplomová práce je zaměřena na aktuální problematiku vstupu Mezinárodních účetních standardů do českého právního prostředí jak z pohledu účetního tak i daňového. Po úvodu a daňové problematice následuje kapitola, která je věnována obecným rozdílům mezi IFRS a českou účetní legislativou. Mezi hlavní obecné rozdíly patří zejména Koncepční rámec, IAS 1 a IAS 8. Oblastí, která obsahuje zřejmě nejvíce odlišností a zároveň se týká téměř všech účetních jednotek je oblast dlouhodobého majetku, proto je této problematice věnována celá kapitola.

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27

Espeland, Sam. "Införandet av värdering av materiella samt finansiella tillgångar till verkliga värden : och dess påverkan på borgenärsskyddet". Thesis, Södertörn University College, School of Business Studies, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-1194.

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Abstract (sommario):

Title: The implementation of valuation of tangible and financial assets to fair value – and its effects on the creditor protection

Course: Bachelor theses in business accounting, 10 Swedish credits

Author: Sam Espeland

Advisor: Ogi Chun

Key words: IAS 16, 39, 40, fair value, creditor protection, equity

Purpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.

Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.

Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.

Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.

Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated.

Syfte: Syftet med uppsatsen är att undersöka hur införandet av IAS standarder som rör värdering till verkligt värde, påverkar eget kapital och hur detta i sin tur påverkar borgenärsskyddet.

Metod: Uppsatsen använder sig av både ett kvantitativt och ett kvalitativt upplägg där den kvantitativa delen utgörs av datainsamling från årsredovisningar och den kvalitativa delen utgörs av intervjuer.

Teoretiskt perspektiv: Teorin ger en ingående kunskap i hur IAS standarderna är utformade, dessutom behandlas förfarandet vid likvidation och kapitalbrist, vidare behandlas en del relevanta termer och begrepp.

Empiri: Empirin är uppdelad i två delar, i den ena delen redovisas resultatet av den kvantitativa ansatsen i diagramform, och i den andra delen redovisas utförda intervjuer.

Slutsatser: Implementeringen av relevanta IAS standarder ger ett ökat eget kapital för fastighetsbranschen men sannolikt även för t ex. gruvbolag. Borgenärsskyddet kommer sannolikt försämras bland de branscher där eget kapital ökar, eftersom deras verksamhet kan fortgå under en längre tid innan de måste träda i likvidation.

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Reese, Næsborg Rikke. "Disentangling Lecania". Doctoral thesis, Uppsala universitet, Systematisk botanik, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-8183.

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This thesis focuses on phylogenetic, taxonomic, ecological, and conservation aspects of the crustose lichen genus Lecania (Ramalinaceae, lichenized Ascomycota). Lecania has previously been defined on basis of relatively few morphological characters, and the genus had never been treated in molecular phylogenies. The molecular phylogeny of the genus is inferred from DNA sequences. Twenty-five species traditionally placed in Lecania are included in the study along with 21 species from closely related genera. Lecania is a polyphyletic genus. A well-supported monophyletic group containing 16 Lecania species, including the type species L. fuscella is discovered, i.e. Lecania s. str. Nine species formerly included in Lecania do not belong in the genus. A new species, L. belgica, is described. The relationships of a group of morphologically similar Lecania species, i.e. the L. cyrtella group are investigated using morphological and molecular methods. Haplotype network and phylogenetic analyses indicate that the included species, as conceived in the morphological examinations, all are monophyletic. Two new species, L. leprosa and L. madida, are described, L. proteiformis is resurrected from synonymy, and the known range of L. prasinoides is greatly expanded. The type species Lecania fuscella has become endangered in many countries. Twelve localities in Sweden where the species had been found historically are investigated, but L. fuscella is only recovered in one locality. The species composition in these 12 localities, 58 old and 5 new collections with L. fuscella is determined and analyzed. The vegetation community differs between the old and the new collections, and between the locality where the species is recovered and those where it is not. Lecania fuscella has not been able to adapt to environmental changes and now only appears in a specific type of vegetation community. The phylogenetic diversity of the species is calculated, but does not reflect the species’ evolutionary potential.

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29

Farzaneh, Kayvan. "A Comprehensive Survey to Identify System Concepts & ICT Requirements of IRAN Intelligent Transportation System (IRAN ITS)". Thesis, Halmstad University, School of Information Science, Computer and Electrical Engineering (IDE), 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-2621.

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This thesis report describes the survey carried out in order to study the ITS practices in Sweden and Europe and indentifying their successes and failures as well as technical specifications. Furthermore, a requirement analysis work has been taken into account to identify the needs and requirements of ITS development in Iran from both business and technical aspects. This thesis aims to conclude and come up with a plan about the development strategy and system architecture of Iran ITS.

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30

Johansson, Tobias, e Johan Bergh. "Värdering till Verkligt Värde : En jämförande studie mellan värdering och fastighetsprisindex". Thesis, Umeå University, Umeå School of Business, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-24507.

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Abstract (sommario):

Allt sedan 2005 skall svenska bolag noterade på börsen upprätta sin redovisning enligt International Financial Reporting Standards, IFRS/IAS. Innan införandet av standarden redovisades förvaltningsfastigheter enbart i balansräkningen och till anskaffningsvärde med avdrag för värdeminskningar. Den nya standarden innebär dock att värdering och värdeförändring numer skall tas upp till verkligt värde i balans- och resultaträkning.

Redovisning och värdering till verkligt värde för dessvärre med sig en del komplikationer. Enligt teorin förutsätter metoden en perfekt och fullständig marknad, en marknadssituation som i realiteten aldrig uppstår. Samtidigt krävs, för att överhuvudtaget kunna genomföra en värdering, antaganden om marknadsutveckling och framtida kassaflöden. Enligt Ernst & Young tenderar sådana antaganden att påverka tillförlitligheten i den information som görs tillgänglig för utomstående intressenter.

Med utgångspunkten i dessa problem vill vi med denna studie undersöka om värderingen av förvaltningsfastigheter återspeglar faktiska marknadspriser. I vår jakt på slutsatser i ämnet väljer vi därför att undersöka följande fem bolag närmare; Castellum, Fabege, Hufvudstaden, Kungsleden och Wallenstam.

Vi baserar, i huvudsak, vår undersökning utifrån ett kvalitativt perspektiv. Bolagens årsredovisningar granskas och förklaras med hjälp av en jämförelse mot aktuellt fastighetsprisindex, utgivet av Statistiska centralbyrån. Som stöd för vår undersökning väljer vi även att diskutera vår analys och värderingen till verkligt värde med personal vid revisionsbyrån Deloitte.

Det visar sig att det inte går att dra några generella slutsatser om värderingen och jämförelsen. Bolagens värdering till verkligt värde går inte att verifiera då den skiljer sig åt mellan varje enskilt objekt samt bygger på subjektiva antaganden om framtiden. En slutsats som bekräftas av genomförda intervjuer.

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Åhman, Elisabeth, e Fredrik Lundberg. "The effect of firm characteristics on disclosures: A Swedish context". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-258802.

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Abstract (sommario):

The aim of this thesis is to examine the quality of the disclosure IAS 1 Presentation of Financial Statements, paragraphs 122 and 125 in the annual reports of Swedish publicly listed firms. These paragraphs state that firms are required to disclose judgments made by management in preparing financial statements that may have significant impact on the recognized carrying amount. These paragraphs should also include information about major sources of estimation uncertainty. A quantitative research approach is used and the sample consists of 1,519 annual reports over a 7-year period. We construct a disclosure index to assess the quality of the disclosures in Critical judgements and key sources of estimation uncertainty (IAS 1:122 and 1:125) note and categorize the annual reports into four index groups. Additionally, the number of headlines in the note are counted and sorted into three other groups, creating a headline index. Lastly, we multiply the disclosure index with the headline index to get a score, which then enable us to distinguish and rank the quality of disclosure between firms. Further, we count the number of words in each individual disclosure in each annual report. This additional quantitative data enable regression analyses, further ensuring objectivity in assessing the disclosure quality. Agency theory and political cost theory are used as base for determining which firm characteristics may affect disclosure quality. We examine the firm characteristics firm visibility, ownership concentration and leverage to investigate any relationship with disclosure quality. We use the ordinary least squares (OLS) regression method to analyse this data. The analysis shows that firm visibility and leverage have positive relationships with disclosure quality. This supports the political cost theory and suggests that firms that are more visible have stronger incentives to attain a high disclosure quality. Our findings also support debt-associated agency problems and are also in line with prior studies that found a positive relationship between disclosure quality and the degree of leverage, which indicates that disclosures reduces the information gap.

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32

Tesařová, Petra. "Vypovídací schopnost účetní závěrky". Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-2868.

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Abstract (sommario):

Tato diplomová práce se zabývá účetní závěrkou a její vypovídací schopností. Základní východisko tvoří příslušný právní rámec platný v ČR a legislativní úprava účetní závěrky Evropských direktiv a Mezinárodních účetních standardů IFRS. Druhou část představuje analýza vypovídací schopnosti účetní závěrky na praktickém příkladu. Cílem této práce je zhodnotit, zda vypovídací schopnost účetní závěrky je dostačující pro potřeby jejich uživatelů.

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Schmidová, Monika. "Leasing z pohledu české legislativy a Mezinárodních standardů účetního výkaznictví". Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76530.

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The final thesis deals with method of accounting and reporting leasing transactions. It focuses on czech accounting laws and reporting according to International Financial Reporting Standards. The practical part consists of transfer of real lease contract from the czech accounting to IFRS and research of annual reports. The research is focused on compliance with disclosure requiremqnts of IFRS.

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34

Bjurman, Maria, e Marika Olsson. "ITS som stöd för funktionshindrade bilförare : med fokus på förarstöd och säkerhet". Thesis, Högskolan Dalarna, Informationsteknologi, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:du-1931.

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Denna rapport presenterar ett examensarbete på C-nivå där uppdragsgivaren har varit Hedemora Anpassning som bygger om och anpassar bilar för människor med olika funktionshinder. Företaget vill i framtiden ha möjlighet att erbjuda sina kunder ITS-tjänster. Målet med arbetet har varit att undersöka hur ITS skulle kunna stödja de funktionshindrade i deras bilkörning. Syftet delades upp i två delsyften, dels kartläggning av vilka tjänster som finns och är under utveckling inom området ITS – förarstöd och säkerhet samt hur de skulle kunna användas/anpassas för funktionshindrade dels att göra en undersökning av vilka behov de funktionshindrade har av ITS. De metoder som använts har varit kvalitativa intervjuer samt litteraturstudier. De senare har använts för att få inblick i ämnet ITS och tjänster som finns eller är under utveckling inom området. Intervjuerna gjordes med personer som endera arbetar med forskning inom ITS eller är verksamma inom området samt med funktionshindrade bilförare. En kartläggning av tjänster har skett och resultatet av intervjuerna pekar på att det finns ett behov av ITS-tjänster för funktionshindrade bilförare. Delvis finns behov av tjänster som redan finns i dag, till exempel navigationssystem. Det finns även behov av andra tjänster som är under utveckling. Gemensamt för dessa tjänster är att de i vissa fall skulle behöva anpassas till de funktionshindrade med röstanpassning eller andra specifika anpassningar.

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Sande, Ida, e Daniel Selin. "IAS Förvaltningsfastighetsbolag : införandet av IAS 40 i svenska börsnoterade förvaltningsbolag". Thesis, University West, Department of Economics and Informatics, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-263.

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Abstract (sommario):

Från och med den 1 januari 2005 skall svenska noterade bolag utforma sin redovisning efter International Accounting Standards (IAS). För värderingen av förvaltningsfastigheter är det IAS 40 (Investment property) som nu mera gäller. Denna ger möjlighet att värdera fastigheter till antingen verkligt värde eller anskaffningsvärde, men att värdera till verkligt värde förespråkas. Att värdera till verkligt värde innebär en principförändring för svenska bolag som tidigare har varit tvingade att göra sina värderingar till anskaffningsvärdet, trots att man inte har tvingats att byta princip har samtliga bolag valt att göra detta. Avsikten med studien är att undersöka hur denna förändring av värderingar kommer att påverka bolagen ur ett finansiellt perspektiv. Studiens syfte har varit att beskriva och belysa vilka effekter IAS 40 har haft för fastighetsbolagens redovisning. Vi har avgränsat oss till samtliga noterade svenska fastighetsbolag, men har inte kunnat använda oss av samtliga främst för att ett flertal av dessa inte varit noterade tillräckligt länge. Vi har använts av det hermeneutiska synsättet genom att tolka årsredovisningar från 2004 och 2005 och jämfört dessa med nya respektive gamla redovisningspraxis. Detta har vi gjort genom att använda oss av både en kvalitativ och kvantitativ metod.

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com, marmcc@bigpond, e Marion McCutcheon. "Is pay TV meeting its promise?" Murdoch University, 2006. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20070514.112807.

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Abstract (sommario):

The broadcasting sector is a subject of continual debate in modern society. One of the oldest segments of the rapidly-evolving information technology and communications industry, it is still the most content rich and the most popular. Australians who watch television spend more time doing so than doing any other leisure activity except those who fish (ABS 1998). Broadcasting is highly pervasive. Some kind of service is available and used in every Australian household. Everyone is an expert, everyone has an opinion. Since the Federal Government decided to allow the introduction of domestic subscription television in 1992, pay television has been broadly dismissed by its media rivals as being unpopular, unprofitable and unnecessary. In turn, the Australian pay television industry considers that it is over-regulated, especially compared to the free-to-air sector, and that much of this regulation severely constrains its ability to grow its subscriber base. This thesis examines whether the Australian subscription television industry has achieved the aims set for it by the legislators in 1992 that is, whether it has met its promise. To achieve this, the thesis first identifies the promises of an Australian subscription television industry. In assessing whether the industry has met its promise, the thesis considers various aspects of the industry, including what the industry has needed to do to make itself profitable and ensure its longevity and the environment within which the industry operates. The thesis examines the role that content plays in attracting subscribers and considers whether minimal content regulation has resulted in a paucity of local content on subscription television in Australia. The thesis draws on existing academic literature, government publications, information released by the subscription television industry itself and interviews conducted in the course of the project with the Australian subscription television sector. It also uses and builds on ratings data to examine the programs and channels that are offered by Australian pay television services. In concluding, this thesis makes an assessment of whether the Australian pay television industry has met its promise.

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37

McCutcheon, Marion. "Is pay TV meeting its promise?" McCutcheon, Marion (2006) Is pay TV meeting its promise? PhD thesis, Murdoch University, 2006. http://researchrepository.murdoch.edu.au/194/.

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Abstract (sommario):

The broadcasting sector is a subject of continual debate in modern society. One of the oldest segments of the rapidly-evolving information technology and communications industry, it is still the most content rich and the most popular. Australians who watch television spend more time doing so than doing any other leisure activity - except those who fish (ABS 1998). Broadcasting is highly pervasive. Some kind of service is available and used in every Australian household. Everyone is an expert, everyone has an opinion. Since the Federal Government decided to allow the introduction of domestic subscription television in 1992, pay television has been broadly dismissed by its media rivals as being unpopular, unprofitable and unnecessary. In turn, the Australian pay television industry considers that it is over-regulated, especially compared to the free-to-air sector, and that much of this regulation severely constrains its ability to grow its subscriber base. This thesis examines whether the Australian subscription television industry has achieved the aims set for it by the legislators in 1992 - that is, whether it has 'met its promise'. To achieve this, the thesis first identifies the 'promises' of an Australian subscription television industry. In assessing whether the industry has met its promise, the thesis considers various aspects of the industry, including what the industry has needed to do to make itself profitable and ensure its longevity and the environment within which the industry operates. The thesis examines the role that content plays in attracting subscribers and considers whether minimal content regulation has resulted in a paucity of local content on subscription television in Australia. The thesis draws on existing academic literature, government publications, information released by the subscription television industry itself and interviews conducted in the course of the project with the Australian subscription television sector. It also uses and builds on ratings data to examine the programs and channels that are offered by Australian pay television services. In concluding, this thesis makes an assessment of whether the Australian pay television industry has met its promise.

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38

Gil, Soriano Alberto <1983&gt. "Interessi finanziari e diritto sanzionatorio comunitario". Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2009. http://amsdottorato.unibo.it/1471/.

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L’oggetto della presente tesi di ricerca è l’analisi della situazione attuale della protezione degli interessi finanziari delle Comunità Europee, oltre che le sue prospettive di futuro. Il lavoro è suddiviso in due grandi parti. La prima studia il regime giuridico del Diritto sanzionatorio comunitario, cioè, la competenza sanzionatoria dell’Unione Europea. Questa sezione è stata ricostruita prendendo in considerazione i precetti normativi del Diritto originario e derivato, oltre che le principali sentenze della Corte di Giustizia, tra cui assumono particolare rilievo le sentenze di 27 ottobre 1992, Germania c. Commissione, affare C-240/90 e di 13 settembre 2005 e di 23 ottobre 2007, Commissione c. Consiglio, affari C-176/03 e C-440/05. A questo segue l’analisi del ruolo dei diritti fondamentali nell’ordinamento comunitario, così come la rilevanza della Convenzione Europea dei Diritti dell’Uomo e la Corte Europea dei Diritti dell’Uomo. Il secondo capitolo si sofferma particolarmente sullo studio delle sanzioni comunitarie, classificandole in ragione della loro natura giuridica alla luce anche dei principi generali di legalità, di proporzionalità, di colpevolezza e del non bis in idem. La seconda sezione sviluppa un’analisi dettagliata del regime giuridico della protezione degli interessi finanziari comunitari. Questa parte viene costruita indagando tutta l’evoluzione normativa e istituzionale, in considerazione anche delle novità più recenti (ad esempio, l’istituzione del Pubblico Ministero Europeo). In questo contesto si definisce il contenuto del concetto di interessi finanziari comunitari, dato che non esiste un’analoga definizione comunitaria della fattispecie. L’attenzione del dottorando si concentra poi sulla Convenzione avente ad oggetto la tutela degli interessi finanziari delle Comunità Europee e i regolamenti del Consiglio n. 2988/95 e 2185/96, che costituiscono la parte generale del Diritto sanzionatorio comunitario. Alla fine si esamina la ricezione della Convenzione PIF nel Codice Penale spagnolo e i principali problemi di cui derivano. L’originalità dell’approccio proposto deriva dell’assenza di un lavoro recente che, in modo esclusivo e concreto, analizzi la protezione amministrativa e penale degli interessi finanziari della Comunità. Inoltre, la Carta Europea di Diritti Fondamentali e il Trattato di Lisbona sono due grandi novità che diventeranno una realtà tra poco tempo.

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39

Marquez, Matias G. "Silicide fuel swelling behavior and its performance in I2S-LWR". Thesis, Georgia Institute of Technology, 2015. http://hdl.handle.net/1853/53970.

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The swelling mechanisms of U3Si2 under neutron irradiation in reactor conditions are not unequivocally known. The limited experimental evidence that is available suggests that the main driver of the swelling in this material would be fission gases accumulation at crystalline grain boundaries. The steps that lead to the accumulation of fission gases at these locations are multiple and complex. However, gradually, the gaseous fission products migrate by diffusion. Upon reaching a grain boundary, which acts as a trap, the gaseous fission products start to accumulate, thus leading to formation of bubbles and hence to swelling. Therefore, a quantitative model of swelling requires the incorporation of phenomena that increase the presence of grain boundaries and decrease grain sizes, thus creating sites for bubble formation and growth. It is assumed that grain boundary formation results from the conversion of stored energy from accumulated dislocations into energy for the formation of new grain boundaries.This thesis attempts to develop a quantitative model for grain subdivision in U3Si2 based on the above mentioned phenomena to verify the presence of this mechanism and to use in conjunction with swelling codes to evaluate the total swelling of the pellet in the reactor during its lifetime.

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40

Karlsson, Sara, e Åse Thorsen. "Diskonteringsräntan - hur hanterar svenska företag IAS 36 vid nedskrivningsprövning av goodwill? : En studie på fem svenska börsnoterade företag angående diskonteringsräntan vid nedskrivningsprövning av goodwill". Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-29012.

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Abstract Title: Discount rate - how do Swedish companies handle IAS 36 at impairment testing of goodwill? Subject/course: Independent thesis in business administration 15 credits Author: Sara Karlsson & Åse Thorsen Mentor: Gunnar Wramsby Examiner: Urban Österlund Seminar: 2015-05-26 Keywords: Goodwill, impairment test, discount rate, IFRS, IAS 36 and IAS 38 Purpose: This thesis aims to explain how the selected companies reason about IAS 36 and how they reason about changes in the market. Method: This thesis is based on a deductive approach. The thesis is mainly qualitative in which five interviews were conducted and facts from annual reports have been obtained. The thesis also has a quantitative part where the discount rates for the various companies were surveyed. Theory: The theoretical framework is based on theories of goodwill, discount rate, accounting principles, goodwill impairment and goodwill impairment testing. The authors also look closely at internal problems in the acquisition, such as principal/agent theory. Empiric: Empirical data were collected through four mail interviews and one telephone interview. The purpose of the interviews was to gain an insight into how the interview respondents reason about IAS 36. Furthermore, empirical evidence gathered from the annual reports of the companies was surveyed. Empirical data was based on a period of ten years. The companies that have been researched are Meda, Trelleborg, ICA Gruppen, Indutrade and Boliden. Analysis: The analysis is based on comparisons between theory and empirics and between empirics and empirics. Conclusion: The conclusion is based on the analysis that was composed. It is also a comparison of empirics with empirics. The thesis conclusion shows that companies generally follow IAS 36 guidelines well but lack in some areas. Furthermore, the conclusion shows that the grounds for the discount rate did not differ significantly between the companies investigated, nor over time.

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41

Lucchetti, Alessandro <1968&gt. "L'integrazione verticale tra pubblico e privato.Una ricostruzione delle società a capitale misto per i servizi pubblici locali secondo le categorie della teoria economica dell’organizzazione". Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2016. http://amsdottorato.unibo.it/7670/.

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L’assunto centrale della richiesta è che la partecipazione congiunta e la cooperazione tra parti pubbliche e private in una entità costituita in forma di società di capitali può essere intesa e ricostruita come una organizzazione ibrida all’interno del modello teorico dell’economia dei costi di transazione. La ricerca intende affermare che il partenariato pubblico privato istituzionalizzato è un’organizzazione ibrida all’interno della quale, le due parti (quella privata e quella pubblica) combinano impegni comuni ed obiettivi confliggenti. La ricerca rivela i tratti giuridici significativi, all’interno dell’ordinamento italiano, del partenariato pubblico-privato istituzionalizzato dove la partecipazione comune avviene all’interno della società di capitali. L’approcio al partenariato pubblico-privato istituzionalizzato secondo la teoria dei costi di transazione offre una nuova prospettiva circa la ricostruzione giuridica della cooperazione tra il soggetto pubblico e la parte privata. Le organizzazioni ibride costituite in forma di società di capitali forniscono soluzioni per la gestione dell’incertezza conseguenti all’incompletezza contrattuale attraverso l’inserimento della relazione di partenariato all’interno del sistema societario di amministrazione e controllo. In dipendenza del lungo periodo di funzionamento, il partenariato pubblico-privato istituzionalizzato deve essere in grado di adattarsi a cambiamenti nell’ambiente economico, giuridico e tecnologico e tali cambiamenti debbono essere considerati ed approvati nel contesto della relazione societaria tra il soggetto pubblico ed il socio privato. L’analisi, dedicata al sistema giuridico italiano, conferma che il diritto delle società di capitali ed il diritto amministrativo rilevano effettivamente e svolgono un ruolo cruciale nella costruzione appropriata della transazione tra le parti al fine di evitare squilibri di relazione tra il socio privato e la Parte Pubblica, la quale opera anche come Pubblica Autorità (il c.d. “problema di doppio allineamento”).
Core assumption of the research is that the joint participation and cooperation of public and private parties in a corporatized entity could be regarded and reconstructed as a hybrid organization within the theoretical model of the Transaction Cost Economics (TCE). The research is inteded to affirm that the IPPP is a hybrid” where the two parties (the public and the private one) combine joint efforts and competing goals. The research reveals the most distinctive legal features, within the Italian Jurisdiction, of this form of “Institutionalized PublicPrivate Partnerships (IPPP)” where the joint participation takes place within a corporatized entity. The TCE Approach to Institutionalised Public-Private Partnerships (IPPP) offers a new perspective on the legal reconstruction of the cooperation between the public entity and the private party. The Corporatized Hybribs organizations provide solutions to manage uncertainty due to contract incompleteness by means of embedded relationships within the corporate governance framework. Due to the long-term functioning, the IPPP must be able to adjust to changes in the economic, legal or tecnological environment and those changes must be assessed and approved in the context of the corporate relationship between the public entity and the Private Partner. The analysis, focused on the Italian legal system, confirms that company law and administrative law do matter and play a key role in the appropriate design of the transaction in order to avoid unbalanced relationship between the Private Partner and the Public Party which acts as Public Authority too (the so called “double alignment problem”).

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42

Crane, Catherine. "Psychological processes in irritable bowel syndrome : vulnerability and symptom maintenance". Thesis, University of Oxford, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.289395.

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43

Olsson, Eugenia, e Marit Kallas. "Goodwill och nedskrivning : En jämförelse mellan olika branscher". Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-13925.

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44

Andreasson, Kristina, Benitha Pettersson e Caroline Canell. "Appraising Investment Property at Fair Value : Practice in Listed Swedish Property Companies". Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-1074.

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On January 1, 2005 a new accounting standard became the valid standard for all listed companies within the EU and among them the property companies. This means that the real estate business now appraise their property holdings at fair value, using the IAS 40 – Investment Property standard.

The new IAS/IFRS standards opens up for a more subjective judgment, and appraisal at fair value is used to a greater extent. An important problem which should be acknowledged when appraising properties at fair value is the uncertainty that the appraisal is associated with.

A description whether the property companies use the sales comparison approach or the income approach when appraising their property holdings have been given. And by reading annual reports and sending questionnaires to the listed property companies on the Swedish market a study has been made about how properties are appraised. Another aim was to find out if the standard has led to an increased comparability and a true and fair view.

In the frame of reference, information taken from annual reports and other literature has been presented, in order to form statements further on. The types of references used are accounting concepts, standards and models of appraisal. A number of definitions as well as the meaning of having an appraisal made internally and externally have been discussed.

The frame of reference is then followed by the empirical studies, where information derived from the annual reports has been combined with information provided by the respondents to our questionnaires. The respondents are not only represented by 13 companies but also by two auditors and Bo Nordlund, who is doing research within this field.

The result of the study is first of all that the cash flow model is the one used by all companies, whereas the sales comparison approach is used only to estimate certain components in the cash flow model. Secondly, property appraisal will always be surrounded by a high degree of subjectivity and uncertainty. This is why we question the expression ‘fair value’, will it ever be possible to reach a fair value when appraising?

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45

Cattaneo, Maria Ginevra <1985&gt. "Diritti umani e diritto alla salute - la questione dell’accesso ai farmaci come un problema di Giustizia Globale". Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2014. http://amsdottorato.unibo.it/6700/.

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Riconosciuto il problema dell’accesso ai farmaci come un problema di giustizia globale, la dissertazione, da un lato, è incentrata sullo studio dei diritti umani e sul diritto alla salute da una prospettiva giusfilosofica e, dall’altro, è finalizzata ad analizzare la disciplina brevettuale internazionale, sia approfondendo gli interessi realmente in gioco, sia studiando la struttura economica del brevetto stesso. Si è cercato quindi di guardare a tali interessi da una nuova prospettiva, ipotizzando una gerarchia di valori che sia completa e coerente con gli obiettivi che la dottrina, la giurisprudenza, nonché il diritto internazionale formalmente enunciano. Il progetto di ricerca vuole, in definitiva, arrivare a proporre nuove soluzioni giuridiche al problema dell’accesso ai farmaci. La dissertazione svolge pertanto uno studio critico della proposta di Thomas Pogge, di natura politica e giuridica e sorretta da istanze filosofiche, volta alla soluzione del problema dell’accesso ai farmaci, i.e. l’Health Impact Fund (HIF). Proposta che pone radicalmente in discussione, anche concretamente, il dogma del monopolio concesso con la privativa quale ricompensa per i costi di R&D sostenuti dai titolari dei brevetti e che pone, invece, l’accento sull’effettivo impatto sulla salute globale di ogni singola invenzione. Analizzandone approfonditamente gli aspetti più rilevanti, si passano poi in rassegna, criticamente, le proposte, alternative o di riforma, del sistema di proprietà intellettuale, volte al miglioramento dell’accesso ai farmaci; a tal proposito, si propone quindi una riforma transitoria della disciplina brevettuale, c.d. Trading Time for Space (TTS), che prevede un allungamento temporale dell’esclusiva brevettuale (Time) in cambio della vendita da parte del titolare della privativa del farmaco ad un prezzo accessibile nei Paesi in via di sviluppo (Space).
Considering the problem of access to drugs as a global justice problem, the dissertation, on the one hand, focuses on human rights and, namely, on the right to health from a legal and philosophical perspective and, on the other hand, aims at analyzing the international patent system, investigating the interests actually at stake and assessing the economic structure of patents. The dissertation looks at such interests from a new perspective, consistent with the objectives that scholars, case law and international law formally declare. The dissertation will, eventually, propose new solutions to the problem of access to medicines. The dissertation therefore offers a critical study of the proposal by Thomas Pogge, which has political, legal and philosophic grounds aiming at the solution of the access to drugs problem. The Health Impact Fund (HIF) gives a radical challenge, even in practice, to the dogma of the monopoly granted as a reward for R&D costs, incurred by patent holders, by giving instead emphasis on the effective impact on global health by each invention. By analyzing in detail their main aspects, the dissertation then critically describes other recent proposals for the reform of the intellectual property system, in order to improve access to drugs. In this regard, a transitional reform of the patent system, the so-called Trading Time for Space (TTS), is proposed, proposing an extension of the patent exclusivity (Time) in exchange for the sale by the holder of the patent at an affordable price in developing countries (Space).

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46

Miscoci, Mirabela Elena <1980&gt. "L'Unione Europea e le politiche di integrazione dei Rom". Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2016. http://amsdottorato.unibo.it/7688/.

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La tesi, articolata in sei capitoli, mira alla valutazione del grado di integrazione dei Rom cittadini europei negli Stati membri, in seguito all'attuazione di una serie di politiche, misure e mobilizzazione di risorse finanziarie, da parte dell’Unione europea, in materia di antidiscriminazione etnico-razziale, inclusione sociale e protezione delle minoranze. Il primo capitolo offre una panoramica sulla presenza dei Rom nell'Europa e una serie di spunti introduttivi al tema della loro integrazione. Il secondo capitolo mette in evidenza, oltre all'inquadramento giuridico del concetto di minoranza, alcune considerazioni sui limiti e sulle ambiguità del riconoscimento giuridico dei Rom in quanto minoranza europea, alla luce di numerosi strumenti normativi di diritto internazionale ed europei. Il terzo capitolo valuta il quadro antidiscriminatorio dell’Unione europea, con particolare attenzione alla Direttiva 2000/43/CE, e le politiche, i programmi e gli strumenti finanziari europei per contrastare la discriminazione dei Rom, basata sulla razza e sull'origine etnica. Il quarto capitolo analizza il ruolo delle politiche europee per l’integrazione dei Rom in quattro settori cardine, quali l’istruzione, l’occupazione, l’alloggio e la sanità. Il quinto capitolo affronta il problema di verificare se la reinterpretazione del tema delle minoranze sotto il profilo della diversità culturale, rappresenti un trend utile all'integrazione dei Rom o almeno porti i miglioramenti sperati in materia di accesso ad una abitazione adeguata, l'accesso all'istruzione, alla possibilità di inserirsi nel mondo di lavoro. Il sesto capitolo, da ultimo, attua una comparazione tra il sistema italiano e quello rumeno, per quanto riguarda il modo di affrontare la questione Rom, di rispondere all'appello europeo di elaborare una Strategia nazionale per la loro inclusione, del modo in cui fanno uso degli strumenti giuridici europei nello sviluppo e nell'attuazione delle politiche effettive, finalizzate all'integrazione dei Rom.
The thesis, divided into six chapters, aims to assess the integration’s level of the EU's Roma citizens in the Member States, afterwards the implementation of a series of European policies, measures and mobilization of financial resources on anti-ethnic racial discrimination, social inclusion and protection of minorities.

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47

Franzoni, Simone <1977&gt. "I giudici del CSM. Il regime giuridico degli atti del CSM sullo status dei magistrati". Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2008. http://amsdottorato.unibo.it/749/.

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L’elaborato è dedicato all’esame della forma di emanazione e del sistema d’impugnazione degli atti del CSM circa la carriera giuridica dei magistrati, con particolare attenzione alle numerose implicazioni di livello costituzionale ed amministrativo sollevate dalla problematica. I principali obiettivi perseguiti sono: a) la verifica della costituzionalità del sistema predisposto dalla legge 24 marzo 1958, n. 195, la quale stabilisce che i provvedimenti consiliari siano emanati con decreto presidenziale o ministeriale e che possano essere sindacati dai giudici amministrativi; b) l’individuazione e la risoluzione delle ambiguità interpretative e dei dubbi applicativi che sono emersi fin dall’introduzione della legge in parola e che tutt’ora continuano costantemente a riproporsi, non avendo trovato compiuta sistemazione né in dottrina né in giurisprudenza; c) la ricognizione e l’esame critico della prassi giurisprudenziale, specialmente in ordine alle decisioni più recenti, tenuto conto della mancanza di studi aggiornati in merito pur a fronte dell’ampio numero di pronunce. Sulla base dell’ipotesi di partenza dell’irrinunciabilità, per la piena comprensione della portata precettiva della legge sopra citata, di un’esaustiva analisi delle premesse teoriche necessarie per una piena comprensione dello stessa, lo svolgimento è sostanzialmente articolato in due parti fondamentali. La prima incentrata sulla ricostruzione del perimetro costituzionale dell’indagine, con specifico riferimento all’assetto costituzionale della Magistratura. La seconda, riconducibile nell’alveo proprio del “diritto amministrativo”, concernente a) il significato e la funzione da attribuire alla forma di emanazione degli atti consiliari; b) i poteri ministeriali e presidenziali nella fase di esternazione; c) la tipologia degli atti impugnabili e dei vizi sindacabili in sede giurisdizionale. Con la consapevolezza che lo sviluppo dell’argomento prescelto rappresenta un’angolazione di visuale privilegiata relativamente allo svolgersi dei rapporti tra Potere Esecutivo ed Ordine giudiziario, la tesi affronta complesse questioni di carattere generale quali il principio di separazione dei poteri, il concetto di organo costituzionale e quello di autodichìa, la nozione di autonomia pubblica, i princìpi di imparzialità ed uguaglianza. Il vaglio della giurisprudenza costituzionale ed amministrativa, ampiamente richiamata, è condotto trattando a fondo, sia aspetti connotati da un elevato tasso di tecnicità, come la disciplina del conferimento d’incarichi direttivi, sia interrogativi concernenti diversi aspetti problematici. Segnatamente, l’indagine ha riguardato – tra l’altro – l’ammissibilità del sindacato del giudice amministrativo sugli atti “amministrativi” delle autorità non incardinate nella P.A.; la compatibilità dell’interpretazione evolutiva con l’art. 138 Cost.; la definizione di atto amministrativo; la stessa nozione costituzionale di pubblica amministrazione. La presa d’atto della tendenza giurisprudenziale ad estendere il sindacato al vizio di eccesso di potere conduce infine ad alcune riflessioni conclusive in merito alla conciliabilità del ruolo assunto dal giudice amministrativo col quadro normativo delineato dai Costituenti.

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48

Cogliandro, Luca <1971&gt. "Imposta sul valore aggiunto, diritto a detrazione e neutralità fiscale: profili comunitari e nazionali". Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2011. http://amsdottorato.unibo.it/4217/.

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La tematica trattata riguarda l´esame approfondito dell’istituto della detrazione nell’impianto dell’Iva comunitaria, così come concepito nell’ambito dello schema teorico di applicazione del tributo, e così come disciplinato sin dalle prime direttive comunitarie. Una compiuta disamina critica dell’istituto della detrazione, nell’ambito del sistema Iva, ha reso necessaria una preliminare analisi delle caratteristiche fondamentali dell’imposta, così come è stata concepita nelle successive direttive comunitarie, e dei principi generali cui essa è sottesa, sia in ambito interno, sia in ambito internazionale, evidenziando la natura giuridica della stessa dopo aver posto in raffronto le diverse teorie sull’argomento prospettate dalla dottrina; a tali tematiche è stato dedicato il primo capitolo. Il secondo capitolo, riferito all’istituto della detrazione, distinguendo i presupposti dall’esistenza dello stesso rispetto ai presupposti per l’esercizio del diritto, è dedicato alla descrizione delle caratteristiche generali e specifiche dell’istituto, analizzandone gli aspetti oggettivi, soggettivi, formali e sostanziali, e ponendo particolare attenzione sull’aspetto della territorialità, poiché proprio in relazione alle operazioni “extraterritoriali” emergono particolari aspetti di criticità risolvibili sulla base della natura comunitaria dell’imposta. Il terzo capitolo, dedicato all’analisi delle limitazioni alla detrazione, trova la sua ragione giustificatrice nella finalità di evidenziare le problematiche consistenti nella distorsione rispetto al naturale schema teorico di funzionamento del tributo, sia in termini di mancata incidenza al consumo, sia in termini di incisione dell’imposta sul soggetto esercente l’attività economica, ed è diretto anche a verificare se tali circostanze, residenti nello stesso tessuto normativo (esenzioni) siano coerenti rispetto alla natura dell’imposta ed ai principi tributari comunitari e costituzionali. Il quarto capitolo, infine, dopo aver evidenziato che l’istituto della detrazione costituisce il “grimaldello” attraverso il quale realizzare frodi ed abusi in ambito Iva, impostato in chiave applicativa e prospettica, evidenzia la reazione “terapeutica” dell’ordinamento tributario comunitario, alle suddette ipotesi “patologiche”, e ciò sulla base della disamina dei principi giuridici riscontrabili, in particolare, nella giurisprudenza della Corte di Giustizia. Le conclusioni contengono alcune riflessioni di chiusura sui possibili sviluppi futuri dell’imposta. Lo scopo della tesi è quello di offrire una riflessione ampia e generalizzata sull’istituto della detrazione e sui principi teorici che lo governano, al fine delimitarne i contorni, in termini oggettivi, soggettivi e territoriali nel sistema dell´Iva comunitaria e, in tale quadro, di evidenziare anche quegli elementi di divergenza, presenti nel tessuto normativo, rispetto al normale schema teorico di funzionamento del tributo, ed alle relative incidenze rispetto ai principi costituzionali e comunitari, quali la capacità contributiva e la neutralità del tributo per i soggetti passivi.

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Quadri, Di Cardano Gioacchino <1978&gt. "Le tecnologie di geolocalizzazione nel settore del trasporto". Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2011. http://amsdottorato.unibo.it/4153/.

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La presente ricerca si articola idealmente in tre sezioni. La prima sezione ha natura eminentemente tecnica e mira a descrivere le caratteristiche di funzionamento delle principali tecnologie di geolocalizzazione e ad analizzare la questione della tutelabilità mediante diritti di privativa dei dati relativi alla posizione geografica; la seconda sezione introduce in termini generali il tema della compatibilità fra le diverse tecnologie di geolocalizzazione e le norme in materia di tutela delle persone rispetto al trattamento dei dati personali; la terza sezione, infine, che si basa su di un case study condotto a livello sia nazionale sia europeo, è volta ad individuare i vantaggi, le utilità in senso ampio, derivanti dall'utilizzo delle tecnologie di geolocalizzazione con particolare riferimento al trasporto locale di persone, valutando le cautele particolari che debbono essere osservate per il rispetto del diritto alla privacy di utenti e lavoratori.

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De, Souza Bertuol Eduardo <1972&gt. "L'imposizione sul reddito dell'attività bancaria profili nazionali e comunitari". Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2011. http://amsdottorato.unibo.it/4216/.

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La ricerca oggetto della tesi dottorale ha riguardato l’analisi della problematica relativa ai cambiamenti provocati dalla diversificazione delle attività aziendali bancarie nell'ottica tributaria. Si è individuato nella composizione del reddito imponibile il fulcro centrale del lavoro. Data la grande importanza del mercato finanziario la presente ricerca si è proposta una valutazione dell’attività bancaria tradizionale, facendo un’analisi della relativa fiscalità. In particolare si è cercato di evidenziare il momento in cui la banca è diventata un’azienda molto più complessa e moderna di quella che era originariamente. Tale cambiamento ha così richiesto un corrispondente sviluppo della tecnica giuridica tributaria di riferimento. Si sono altresì analizzate le fasi della implementazione e dello sviluppo nell’ordinamento tributario italiano ed europeo (analizzando così le difficoltà di adattamento per i modelli di Civil Law e Common Law) dell'armonizzazione giuridico/contabile europea e dell’adozione dei principi IAS/IFRS. A tal fine si sono ripercorse le fasi anteriori all’adozione dei menzionati principi e la loro evoluzione e, nel farlo, si sono fissati i punti ove sembra sia necessario un ripensamento da parte del legislatore comunitario. Il tutto è stato sviluppato senza trascurare la giurisprudenza nazionale e della Corte di Giustizia europea, in modo tale da tentare di individuare le soluzioni alle nuove sfide che il diritto tributario comunitario si trova a fronteggiare.

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