Development of Interface for Direct Data Access (DDA)

Author(s):  
Adam Jablonski
Keyword(s):  
2011 ◽  
Vol 52 (1) ◽  
pp. 10-14 ◽  
Author(s):  
Michael Klotz ◽  
Ingold Sulk

Digitale Betriebsprüfungen stellen Unternehmen vor neue Herausforderungen. Prüfungen werden entsprechend der „Grundsätze zum Datenzugriff und zur Prüfung digitaler Unterlagen“ (GDPdU) zunehmend über einen direkten Datenzugriff und automatisierte Datenanalysen durchgeführt. Hierauf müssen sich Unternehmen einstellen. Der Beitrag beschreibt die diesbezüglich relevanten Handlungsfelder. Im Mittelpunkt der Vorbereitung auf eine digitale Betriebsprüfung stehen kontinuierliche Analysen rechnungslegungsrelevanter Daten. Für derartige Datenanalysen gelangen spezielle Softwareprogramme, sog. CAAT-Tools, zum Einsatz. Sie gewährleisten aber nicht nur eine GDPdU-Compliance, sondern bilden auch die Grundlage für eine verbesserte Unternehmenssteuerung. Digital tax audits indicate new challenges for a company, especially for its IT competences and compliance. Complying with Ministry of Finance instructions on data access for fiscal authorities (GDPdU) audits were made more by direct data access and automated data analysis. In that paper the authors describe the action fields concerning this matter. The company’s preparation for digital tax audit is focused on a continuous analysis of tax-relevant data, using e.g. CAAT-Tools for that. They not only guarantee GDPdU compliance, but they are also fundamental tools to improve the corporate management. Keywords: digitale betriebsprüfung handlungsfelder


2015 ◽  
Vol 664 (4) ◽  
pp. 042018 ◽  
Author(s):  
Fabrizio Furano ◽  
Adrien Devresse ◽  
Oliver Keeble ◽  
Valentina Mancinelli

2017 ◽  
Vol 64 (4) ◽  
pp. 858-868 ◽  
Author(s):  
Keng-Hao Yang ◽  
Hsiang-Jen Tsai ◽  
Chia-Yin Li ◽  
Paul Jendra ◽  
Meng-Fan Chang ◽  
...  

Ocean Science ◽  
2016 ◽  
Vol 12 (4) ◽  
pp. 909-923 ◽  
Author(s):  
Gisbert Breitbach ◽  
Hajo Krasemann ◽  
Daniel Behr ◽  
Steffen Beringer ◽  
Uwe Lange ◽  
...  

Abstract. The coastal observation system COSYNA aims to describe the physical and biogeochemical state of a regional coastal system. The COSYNA data management is the link between observations, model results and data usage. The challenge for the COSYNA data management CODM is the integration of diverse data sources in terms of parameters, dimensionality and observation methods to gain a comprehensive view of the observations. This is achieved by describing the data using metadata in a generic way and by making all gathered data available for different analyses and visualisations in an interrelated way, independent of data dimensionality. Different parameter names for the same observed property are mapped to the corresponding CF standard name Eaton et al. (2010) leading to standardised and comparable metadata. These metadata together with standardised web services are the base for the data portal. The URLs of these web services are also stored within the metadata as direct data access URLs, e.g. a map such as a GetMap request.


Author(s):  
P. Sudheer ◽  
T. Lakshmi Surekha

Cloud computing is a revolutionary computing paradigm, which enables flexible, on-demand, and low-cost usage of computing resources, but the data is outsourced to some cloud servers, and various privacy concerns emerge from it. Various schemes based on the attribute-based encryption have been to secure the cloud storage. Data content privacy. A semi anonymous privilege control scheme AnonyControl to address not only the data privacy. But also the user identity privacy. AnonyControl decentralizes the central authority to limit the identity leakage and thus achieves semi anonymity. The  Anonymity –F which fully prevent the identity leakage and achieve the full anonymity.


2011 ◽  
Vol 34 (3) ◽  
pp. 473-481
Author(s):  
Guo-Fu XIE ◽  
Wen-Cheng WANG
Keyword(s):  

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