The audit industry is under a digital transformation where various IT-tools are being frequently used by auditors at different experience levels. It is almost impossible to perform an audit with good results without using any IT-tools. Therefore, pressure is put on audit firms,both Big 4 and Non-Big 4 firms to stay ahead or at least up to date in terms of the digital development, implementation and usage of IT-tools to not fall behind its competitors. Educating the audit team members in the different information technology systems (IT) will be of great importance so that auditors can utilize new technology and enhance audit quality.This study contributes with practical knowledge by mapping out and describing in detail how and in which IT-tools auditors spend their time in during their commitments during a typical week. Secondly, the study provides insights on the current IT-knowledge among auditors, which is a factor that influences the use of IT-tools among auditors. Further, this also includes, getting an enhanced understanding of what type of IT-knowledge that is required today, for the audit team member at a specific level, ranging from associates to partners at Big 4 and Non-big 4 firms. Thirdly, the thesis will also discuss impacts of digitalisation and advanced technologies in auditing and give an update of to what degree advanced technologies has been implemented.This was possible to accomplish through an online questionnaire and interview sessions which implied that seven different types of software are used by auditors where Spreadsheet software is one of the most frequently used IT-tools. Auditors generally use software they are familiar with and a resistance towards new software exists. The study also highlights the discussion if the implementation and use of advanced technologies is as widespread as the auditing firms are picturing it. Additionally, there is still a general lack of IT-skills among auditors, and students seeing a future in the auditing profession would have to take responsibility over their own IT-knowledge increasement alongside with educators implementing more IT-courses for students studying Business administration.

Inadequate rural housing, poor sanitation, resource scarcity, lack of adequate income and a general substandard level of living, forces a mass migration from rural areas into overtaxed urban centers in Egypt. Unable to sustain their families on increasingly smaller and less productive agricultural plots of land, families migrate to the cities in search of a better quality of life, economic opportunity, and services that are not present in current rural environments. The proposed project is an architectural proposal that seeks to resolve the deficiencies in rural environments to stem the tide of migration to urban cities through the introduction of a technical training school that focuses on building the agricultural industry in rural Egypt through the introduction of sustainable practices underpinned with appropriate digital tools. / Master of Architecture / The underserved rural areas of Egypt that include inadequate housing, lack of proper sanitation, limited resources, low income, and overall substandard lifestyle, are driving a large number of people to leave their rural homes and move to overcrowded cities. As their agricultural land becomes smaller and less productive, families are forced to migrate to urban centers in search of a better life, economic opportunities, and access to services that are lacking in rural areas. The proposed project aims to address these issues by introducing a technical training school in rural Egypt. This school will focus on improving the agricultural industry through sustainable practices supported by digital tools. The goal is to tackle the deficiencies in rural environments and reduce the flow of migration to urban cities.

The conceptual design phase of an aerospace system development program is typically characterized by short duration and relatively limited resources, yet design decisions are made that have critical implications on program risk. To address the more aggressive requirements, one of these decisions is the selection of advanced technologies. System developers need to assess advanced technologies early on, but are faced with uncertainties surrounding the potential net benefits. The concept introduced in this study is uncertainty characterization as a way to better understand the associated risk. A framework was developed to guide the interaction between the technology developer and the system developer. The objective is to gain a more comprehensive landscape of the technology options by explicitly considering the effects of uncertainty in the decision making process. This can ultimately facilitate prioritization and resource management during conceptual design. An example case of advanced wing technology was applied to the design of a high-altitude long-endurance unmanned aerial vehicle to demonstrate the implementation of the framework.

The diploma thesis "Innovation in Commerce" provides an analysis of the development and usage of up-to-day innovative technologies in trade sphere both in our country and abroad. It maps their forms and scope of usage in selected trade units, primarily focusing on modern payment instruments and self-service cash desks and, further on, also from the point of view of their development and usage in the nearest future. The thesis gives an independent solution of using up-to-date payment instruments and self-service cash desks depending on the customer´s age as well as payment forms (cash, non-cash) from z point of view of differences between "rural" and urban population. The thesis includes a proposal for the implementation of two arising up-to-date technologies - self-scanning and iBeacon technology in the Terno Supermarket in České Budějovce.

No description available.

O Brasil tem sido desafiado a enfrentar questões estratégicas e complexas nas atividades de ciência, tecnologia e inovação que demandam a formação de redes de pesquisa e Pós-graduação orientadas à redução das disparidades acadêmicas regionais. Conforme proposto na 4ª Conferência Nacional de Ciência, Tecnologia e Inovação de 2010, há necessidade de desenvolver metodologias adequadas à avaliação de redes de pesquisa e Pós-graduação como a forma mais avançada de produção do conhecimento e formação de pessoal qualificado, sobretudo para desenvolver Programas de Pós-graduação nas áreas estratégicas e nas tecnologias portadoras de futuro. Nesta dissertação, são apresentados resultados e estatística descritiva da consulta endereçada aos coordenadores de projetos para avaliar o progresso do Programa Nacional de Cooperação Acadêmica - Novas Fronteiras (2007). A metodologia foi de natureza qualitativa, por meio de questões abertas propostas na consulta, comparando com os pareceres da Comissão Julgadora que julgou a renovação dos projetos. Foram também mapeadas as Instituições com potencial para liderar a formação de redes de pesquisa em áreas estratégicas e tecnologias portadoras de futuro, conforme indicadas no Livro Azul da 4ª CNCTI, mediante verificação de ocorrências no Diretório de Grupos de Pesquisa do Conselho Nacional de Desenvolvimento Científico e Tecnológico (DGP/CNPq) e de cursos recomendados pela Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (Capes), com conceitos iguais ou superiores a cinco, com potencial para liderar redes cooperativas mais amplas. Teve finalidade exploratória para avaliar os resultados parciais do Procad NF Edição 2007 e investigar sobre o potencial de formação de redes de pesquisa e Pós-graduação. Ainda não foi possível avaliar os impactos desta edição do Programa, porque sua implantação é muito recente e não houve tempo suficiente para maturação dos projetos. A fundamentação teórica que serviu de base para a avaliação foi encontrada na produção científica mais recente relacionada às redes de cooperação acadêmica e nos documentos disponíveis na Capes. / Brazil has been challenged to face strategic and complex issues concerning science, technology and innovation which demand the constitution of research and graduate programs networks in order to reduce regional academic inequalities. According to the Fourth National Conference of Science Technology and Innovation (2010) there is a need to develop adequate methodologies to assess research networks to improve the scientific production and formation of qualified researchers specially for strategic fields of knowledge and advanced technologies. In this dissertation the results of an inquiry for project coordinators are presented with the purpose to assess the progress of the National Program of Academic Cooperation - New Frontiers, Edition 2007, because it is not yet possible to assess its impacts considering the short time of its implementation. The results and descriptive statistics of a consult addressed to project coordinators are presented for progress assessment of the National Program of Academic Cooperation - New Frontiers (2007). The methodology for assessment was of qualitative nature, including comparison with de assessments by the Committee of Specialists which recommended the renewal of projects. Institutions were mapped with potential for constitution of cooperative networks with focus on strategic areas and advanced technologies as indicated by the Blue Book from the 4th CNCTI through searches in the Directory of Research Groups (DGP) of National Council for Scientific and Technological Development (CNPq) matched with the graduate programs recommended by Brazilian Federal Agency for Support and Evaluation of Graduate Education (Capes) with grades equal or greater than five with network leadership potential. It was also exploratory on its goals to investigate the potential of formation of research and graduate programs networks. The theoretical basis of the present research was of academic cooperation networks.

O Brasil tem sido desafiado a enfrentar questões estratégicas e complexas nas atividades de ciência, tecnologia e inovação que demandam a formação de redes de pesquisa e Pós-graduação orientadas à redução das disparidades acadêmicas regionais. Conforme proposto na 4ª Conferência Nacional de Ciência, Tecnologia e Inovação de 2010, há necessidade de desenvolver metodologias adequadas à avaliação de redes de pesquisa e Pós-graduação como a forma mais avançada de produção do conhecimento e formação de pessoal qualificado, sobretudo para desenvolver Programas de Pós-graduação nas áreas estratégicas e nas tecnologias portadoras de futuro. Nesta dissertação, são apresentados resultados e estatística descritiva da consulta endereçada aos coordenadores de projetos para avaliar o progresso do Programa Nacional de Cooperação Acadêmica - Novas Fronteiras (2007). A metodologia foi de natureza qualitativa, por meio de questões abertas propostas na consulta, comparando com os pareceres da Comissão Julgadora que julgou a renovação dos projetos. Foram também mapeadas as Instituições com potencial para liderar a formação de redes de pesquisa em áreas estratégicas e tecnologias portadoras de futuro, conforme indicadas no Livro Azul da 4ª CNCTI, mediante verificação de ocorrências no Diretório de Grupos de Pesquisa do Conselho Nacional de Desenvolvimento Científico e Tecnológico (DGP/CNPq) e de cursos recomendados pela Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (Capes), com conceitos iguais ou superiores a cinco, com potencial para liderar redes cooperativas mais amplas. Teve finalidade exploratória para avaliar os resultados parciais do Procad NF Edição 2007 e investigar sobre o potencial de formação de redes de pesquisa e Pós-graduação. Ainda não foi possível avaliar os impactos desta edição do Programa, porque sua implantação é muito recente e não houve tempo suficiente para maturação dos projetos. A fundamentação teórica que serviu de base para a avaliação foi encontrada na produção científica mais recente relacionada às redes de cooperação acadêmica e nos documentos disponíveis na Capes. / Brazil has been challenged to face strategic and complex issues concerning science, technology and innovation which demand the constitution of research and graduate programs networks in order to reduce regional academic inequalities. According to the Fourth National Conference of Science Technology and Innovation (2010) there is a need to develop adequate methodologies to assess research networks to improve the scientific production and formation of qualified researchers specially for strategic fields of knowledge and advanced technologies. In this dissertation the results of an inquiry for project coordinators are presented with the purpose to assess the progress of the National Program of Academic Cooperation - New Frontiers, Edition 2007, because it is not yet possible to assess its impacts considering the short time of its implementation. The results and descriptive statistics of a consult addressed to project coordinators are presented for progress assessment of the National Program of Academic Cooperation - New Frontiers (2007). The methodology for assessment was of qualitative nature, including comparison with de assessments by the Committee of Specialists which recommended the renewal of projects. Institutions were mapped with potential for constitution of cooperative networks with focus on strategic areas and advanced technologies as indicated by the Blue Book from the 4th CNCTI through searches in the Directory of Research Groups (DGP) of National Council for Scientific and Technological Development (CNPq) matched with the graduate programs recommended by Brazilian Federal Agency for Support and Evaluation of Graduate Education (Capes) with grades equal or greater than five with network leadership potential. It was also exploratory on its goals to investigate the potential of formation of research and graduate programs networks. The theoretical basis of the present research was of academic cooperation networks.

O Brasil tem sido desafiado a enfrentar questões estratégicas e complexas nas atividades de ciência, tecnologia e inovação que demandam a formação de redes de pesquisa e Pós-graduação orientadas à redução das disparidades acadêmicas regionais. Conforme proposto na 4ª Conferência Nacional de Ciência, Tecnologia e Inovação de 2010, há necessidade de desenvolver metodologias adequadas à avaliação de redes de pesquisa e Pós-graduação como a forma mais avançada de produção do conhecimento e formação de pessoal qualificado, sobretudo para desenvolver Programas de Pós-graduação nas áreas estratégicas e nas tecnologias portadoras de futuro. Nesta dissertação, são apresentados resultados e estatística descritiva da consulta endereçada aos coordenadores de projetos para avaliar o progresso do Programa Nacional de Cooperação Acadêmica - Novas Fronteiras (2007). A metodologia foi de natureza qualitativa, por meio de questões abertas propostas na consulta, comparando com os pareceres da Comissão Julgadora que julgou a renovação dos projetos. Foram também mapeadas as Instituições com potencial para liderar a formação de redes de pesquisa em áreas estratégicas e tecnologias portadoras de futuro, conforme indicadas no Livro Azul da 4ª CNCTI, mediante verificação de ocorrências no Diretório de Grupos de Pesquisa do Conselho Nacional de Desenvolvimento Científico e Tecnológico (DGP/CNPq) e de cursos recomendados pela Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (Capes), com conceitos iguais ou superiores a cinco, com potencial para liderar redes cooperativas mais amplas. Teve finalidade exploratória para avaliar os resultados parciais do Procad NF Edição 2007 e investigar sobre o potencial de formação de redes de pesquisa e Pós-graduação. Ainda não foi possível avaliar os impactos desta edição do Programa, porque sua implantação é muito recente e não houve tempo suficiente para maturação dos projetos. A fundamentação teórica que serviu de base para a avaliação foi encontrada na produção científica mais recente relacionada às redes de cooperação acadêmica e nos documentos disponíveis na Capes. / Brazil has been challenged to face strategic and complex issues concerning science, technology and innovation which demand the constitution of research and graduate programs networks in order to reduce regional academic inequalities. According to the Fourth National Conference of Science Technology and Innovation (2010) there is a need to develop adequate methodologies to assess research networks to improve the scientific production and formation of qualified researchers specially for strategic fields of knowledge and advanced technologies. In this dissertation the results of an inquiry for project coordinators are presented with the purpose to assess the progress of the National Program of Academic Cooperation - New Frontiers, Edition 2007, because it is not yet possible to assess its impacts considering the short time of its implementation. The results and descriptive statistics of a consult addressed to project coordinators are presented for progress assessment of the National Program of Academic Cooperation - New Frontiers (2007). The methodology for assessment was of qualitative nature, including comparison with de assessments by the Committee of Specialists which recommended the renewal of projects. Institutions were mapped with potential for constitution of cooperative networks with focus on strategic areas and advanced technologies as indicated by the Blue Book from the 4th CNCTI through searches in the Directory of Research Groups (DGP) of National Council for Scientific and Technological Development (CNPq) matched with the graduate programs recommended by Brazilian Federal Agency for Support and Evaluation of Graduate Education (Capes) with grades equal or greater than five with network leadership potential. It was also exploratory on its goals to investigate the potential of formation of research and graduate programs networks. The theoretical basis of the present research was of academic cooperation networks.

Les applications grand public comme la téléphonie mobile ou les cartes bancaires manipulent des données confidentielles. A ce titre, les circuits qui les composent font de plus en plus l'objet d'attaques qui présentent des menaces pour la sécurité des données. Les concepteurs de systèmes sur puce (SoC) doivent donc proposer des solutions sécurisées, tout en limitant le coût et la complexité globale des applications. L’analyse des attaques existantes sur les circuits numériques nous a orienté vers celles se basant sur la tension d'alimentation, dans des nœuds technologiques avancés.Dans un premier temps, nous avons déterminé la signature électrique d’un circuit en phase de conception. Pour cela, un modèle électrique a été proposé, prenant en compte la consommation en courant et la capacité de la grille d'alimentation. L'extraction de ces paramètres ainsi que l'évaluation du modèle sont présentées. L’utilisation de ce modèle a permis de mesurer la vulnérabilité d’un circuit mais aussi d’évaluer quantitativement des contremesures, notamment celle utilisant des capacités de découplage. Ensuite, l’étude se consacre à l’injection de fautes par impulsions de tension d’alimentation. Les mécanismes d’injection de fautes sur des circuits numériques ont été étudiés. Dès lors, des solutions de détection d’attaques ont été proposées et évaluées à la fois en simulation et par des tests électriques sur circuit. Les résultats ont permis de confirmer les analyses théoriques et la méthodologie utilisée.Ce travail a ainsi montré la faisabilité de solutions à bas coût contre les attaques actives et passives en tension, utilisables dans le cadre d’un développement industriel de produits. / General use products as mobile phones or smartcards manipulate confidential data. As such, the circuits composing them are more and more prone to physical attacks, which involve a threat for their security. As a result, SoC designers have to develop efficient countermeasures without increasing overall cost and complexity of the final application. The analysis of existing attacks on digital circuits leads to consider power attacks, in advanced technology nodes.First of all, the power signature of a circuit was determined at design time. To do so, an electrical model was suggested based on the current consumption and the overall power grid capacitance. The methodology to extract these parameters, as well as the evaluation of the model are presented. This model allows designers to anticipate information leakage at design time and to quantify the protection of countermeasures, as the use of integrated decoupling capacitors. Then, the study was dedicated to power glitch attacks. The different fault injection mechanisms were analyzed in details. From then on, a set of detection circuits were suggested and evaluated at design time and on silicon by electrical tests. Both the theoretical analysis and the given methodology were confirmed by the test campaigns.This work demonstrated that the design of low-cost solutions against passive and active power attacks can be achieved, and used in a large scale product development.