The doctoral thesis deals with the evidence in accounting in terms of Information and Communication Technologies. The aim of the thesis is to gather all of the available information about the ICT in accounting, to emphasize the impacts of ICT on accounting and following draw the attention to the risks which result from the application of ICT. In order to achieve the aim the qualitative analysis and the search of the accessible information resources are used. Some parts of the thesis are demonstrated on examples. The purpose of single chapters is to discuss, according to the theoretical base defined, subsequently all phases of the life cycle of accounting documents which are presented as financial statements at the output from the accounting. Special attention is given to accounting evidence. The last part of the thesis has application nature. The use of XML in financial reporting is demonstrated there in the real existing and secured systems based on ICT. According to the analysis made I came to the conclusion that because of the requirement for the reliability of accounting the internal control system has growing importance. Regardless the technologies used there is need to preserve the evidence at the level of accounting record during all of its life cycle phases -- when it is made out or received, when it is transferred, conversed to some other form and archived. I dealt also with another important phase of the life cycle of accounting records -- with the evidential financial reporting. There I came to conclusion that key phases are following: Firstly, there is need to provide evidential linkage between bookkeeping and the statements assembled. Further it is crucial to assure secured transfer of the statements to the final storage place or publishing location of the statements. Finally it is desirable to consider trustworthy storage place for the statements and also its evidential method of publishing them on the web. It is possible to deduce from the statistics available that information and procedures described in the thesis do not correspond with the actual ordinary practice in the Czech Republic. More likely it can be seen as a sum of the knowledge which can be technically and legally used by the accounting entities. Its wider use can be expected in the following years.

Thesis is analyzing czech laws which are related to medical documentation. Describes the points  which are mandatory for information system, so the medical documentation can be stored electronically. Includes various algorithms for implementation of certain electronic signature and for  identification of person. This thesis deals with asymmetric cryptography, specifically RSA, DSA, and ECDSA. Describes the hash functions and their functions and their characteristics. Describes the principle of the certificate, ways of its obtaining, invalidation and their formats. Analyzes medical information system and suggests ways to create a program for signing medical records. Then based on that analysis, the program is implemented. At the conclusion of the work is discussed, if created program meets the criteria.

South African institutions of preservation, such as archives, have often focused their collecting efforts on records of national significance and documenting the perspectives of the more dominant communities that represent power and government. This has resulted in the underrepresentation of certain communities in the archival heritage of the nation, such as the South African Portuguese community, whose contemporary history and experiences have not been adequately reflected in the country’s archival collections, including in those of government and other mainstream archival institutions and non-public institutions. Since South Africa has a number of Portuguese community-based organisations - and because the records they have created may be a potential resource for safeguarding the social history of this under-documented group - this study aimed to investigate the management of these records with a view of proposing a best practice model that would assist in their future management and guide their inclusion in any intended archival collection initiatives. Utilising a generic interpretive qualitative research design, the study revealed that the selected study population, namely the Portuguese community-based organisations in Gauteng, create and hold diverse types of records that may show important aspects of the community’s history that are worthy of systematic management and preservation. However, it became evident from the empirical findings that the recordkeeping practices of these organisations were performed inadequately, with records often being misplaced or discarded after their administrative use had expired. The findings also showed that, although these organisations had never thought of establishing an archival programme for themselves or depositing their records in any mainstream archives, they were willing to contribute their records to a planned archival collecting initiative of the community. Based on these findings, recommendations were made with regard to these organisational records in order to improve their management and to facilitate their potential inclusion in an archival collecting plan. The study also suggested an archival collecting framework and a model for these records. The proposed model followed an integrated approach, taking into account the community’s divergent collecting and custody preferences, such as the mainstream institutional acquisition of these records or these being preserved within community structures. / Information Science / D. Litt. et Phil. (Information Science)

Der Freistaat Sachsen hat eine hohe Dichte an unabhängigen lokalen und regionalen Fernsehsendern. Aus den Antennengemeinschaften zur Zeit der DDR entwickelten sich private Fernsehsender nach der Wiedervereinigung. Diese lokalen TV-Sender dokumentierten in der Zeit der gesellschaftlichen Veränderungen in den 1990er Jahren die tiefgreifenden Veränderungen des Alltags des Einzelnen, der lokalen Gemeinschaften und der historischen Veränderungen in Gesellschaft und Wirtschaft in den ersten Jahren nach der deutschen Wiedervereinigung. Diese Aufnahmen sind ein wesentlicher Bestandteil des sächsischen Kulturerbes und von höchstem Interesse für die Sozial-, Kultur- und Medienforschung. Aufgrund der Art und Weise, wie das Originalmaterial auf Videobändern produziert wurde, sind die Aufnahmen heute vom Verfall bedroht. In den nächsten Jahren werden die Aufnahmen verloren gehen, wenn nicht schnell gehandelt wird. Einige staatliche und private Institutionen entwickeln derzeit Konzepte zur Erhaltung des audiovisuellen Erbes in Sachsen. In diesem Konzept wird dargestellt, wie diese Medienobjekte im Sinne medien- und soziokultureller Dimensionen, Fragen und Kategorien wissenschaftlich untersucht werden sollen. Basierend auf den Erfahrungen aus Vorarbeiten und Pilotprojekten sowie neuen Untersuchungen, wurde ein technisches Konzept entwickelt, das zeigt, wie man große Mengen von Videobändern digitalisieren, indexieren, beschreiben und kategorisieren kann, um diesen wichtigen Teil des kulturellen Erbes in Deutschland zu erhalten, zu archivieren und öffentlich zugänglich zu machen.:1 Einleitung 1.1 Vorarbeiten 2 Darstellung des Objektkorpus 2.1 Beschreibung und Umfang 2.1.1 Wissenschaftliche Relevanz 2.1.2 Wissenschaftliche Fragestellungen 2.2 Technischer Zustand und Umstände 2.2.1 Datenträger 2.2.1.1 Alterungsproblematik 2.2.1.2 VHS und S-VHS 2.2.1.3 DV und MiniDV 2.2.1.4 Betacam und Betacam SP 2.2.2 Abspielgeräte 2.2.2.1 Alterung und Verfügbarkeit 2.2.2.2 Signalschnittstellen 2.2.2.3 Reinigung und Wartung 2.3 Konservatorische Prüfung 2.4 Rechtlicher Status der anvisierten Objekte 2.4.1 Urheber- und Verwertungsrechte 2.4.2 Persönlichkeitsrechte 2.4.3 Rechteeinräumung 2.4.4 Verwertung und Veröffentlichung 3 Konzept und Datenmanagementplan 3.1 Strategie und Phasen 3.2 Digitalisierung 3.3 Datei- und Kompressionsformate 3.4 Erschließung 3.4.1 Besonderheiten bei der Erschließung von AV-Medien 3.4.2 Adaptives Erschließungsmodell 3.4.3 Metadaten 3.4.4 Automatische Analyse 3.5 Metadatenaustausch 3.5.1 METS 3.5.2 MOTS 3.5.3 MARC21 3.5.4 LIDO 3.5.5 MPEG-7 3.5.6 DublinCore und EBUCore 3.6 Persistente Identifizierung 3.6.1 URN 3.6.2 URI 3.6.3 DOI 3.6.4 PURL 3.6.5 ISAN 3.6.6 Diskussion 3.7 Archivierung und Zugang 3.7.1 Strategie 3.7.2 OAIS 3.7.3 LTO 3.7.4 Kosten A Literaturverzeichnis B Abbildungsverzeichnis C Tabellenverzeichnis / The Free State of Saxony has a high density of independent local and regional television stations. From the antenna communities at the time of the GDR, private television stations developed after the reunification. These local TV stations documented in the period of social change in the 1990s the profound changes in everyday life of individuals, local communities, and historical changes in society and economy in the first years after German reunification. These videos are an integral part of Saxony’s cultural heritage and of the utmost interest in social, cultural and media research. Due to the way the original material was produced on videotapes, the recordings today are in danger of decay. In the next few years, the recordings will be lost unless action is taken quickly. Some state and private institutions are currently developing concepts for the preservation of audiovisual heritage in Saxony. This concept shows how these media objects should be scientifically investigated in terms of media and socio-cultural dimensions, questions and categories. Based on the experience of preparatory work and pilot projects as well as new investigations, a technical concept was developed which shows how to digitize, index, describe and categorize large volumes of videotapes in order to preserve, archive and preserve this important part of the cultural heritage in Germany publicly accessible.:1 Einleitung 1.1 Vorarbeiten 2 Darstellung des Objektkorpus 2.1 Beschreibung und Umfang 2.1.1 Wissenschaftliche Relevanz 2.1.2 Wissenschaftliche Fragestellungen 2.2 Technischer Zustand und Umstände 2.2.1 Datenträger 2.2.1.1 Alterungsproblematik 2.2.1.2 VHS und S-VHS 2.2.1.3 DV und MiniDV 2.2.1.4 Betacam und Betacam SP 2.2.2 Abspielgeräte 2.2.2.1 Alterung und Verfügbarkeit 2.2.2.2 Signalschnittstellen 2.2.2.3 Reinigung und Wartung 2.3 Konservatorische Prüfung 2.4 Rechtlicher Status der anvisierten Objekte 2.4.1 Urheber- und Verwertungsrechte 2.4.2 Persönlichkeitsrechte 2.4.3 Rechteeinräumung 2.4.4 Verwertung und Veröffentlichung 3 Konzept und Datenmanagementplan 3.1 Strategie und Phasen 3.2 Digitalisierung 3.3 Datei- und Kompressionsformate 3.4 Erschließung 3.4.1 Besonderheiten bei der Erschließung von AV-Medien 3.4.2 Adaptives Erschließungsmodell 3.4.3 Metadaten 3.4.4 Automatische Analyse 3.5 Metadatenaustausch 3.5.1 METS 3.5.2 MOTS 3.5.3 MARC21 3.5.4 LIDO 3.5.5 MPEG-7 3.5.6 DublinCore und EBUCore 3.6 Persistente Identifizierung 3.6.1 URN 3.6.2 URI 3.6.3 DOI 3.6.4 PURL 3.6.5 ISAN 3.6.6 Diskussion 3.7 Archivierung und Zugang 3.7.1 Strategie 3.7.2 OAIS 3.7.3 LTO 3.7.4 Kosten A Literaturverzeichnis B Abbildungsverzeichnis C Tabellenverzeichnis

Modeling the "thick description" of photographs began at the intersection of personal and institutional descriptions. Comparing institutional descriptions of particular photos that were also used in personal online conversations was the initial phase. Analyzing conversations that started with a photographic image from the collection of the Library of Congress (LC) or the collection of the Manchester Historic Association (MHA) provided insights into how cultural heritage institutions could enrich the description of photographs by using informal descriptions such as those applied by Facebook users. Taking photos of family members, friends, places, and interesting objects is something people do often in their daily lives. Some photographic images are stored, and some are shared with others in gatherings, occasions, and holidays. Face-to-face conversations about remembering some of the details of photographs and the event they record are themselves rarely recorded. Digital cameras make it easy to share personal photos in Web conversations and to duplicate old photos and share them on the Internet. The World Wide Web even makes it simple to insert images from cultural heritage institutions in order to enhance conversations. Images have been used as tokens within conversations along with the sharing of information and background knowledge about them. The recorded knowledge from conversations using photographic images on Social Media (SM) has resulted in a repository of rich descriptions of photographs that often include information of a type that does not result from standard archival practices. Closed group conversations on Facebook among members of a community of interest/practice often involve the use of photographs to start conversations, convey details, and initiate story-telling about objets, events, and people. Modeling of the conversational use of photographic images on SM developed from the exploratory analyses of the historical photographic images of the Manchester, NH group on Facebook. The model was influenced by the typical model of Representation by Agency from O'Connor in O'Connor, Kearns, and Anderson Doing Things with Information: Beyond Indexing and Abstracting, by considerations of how people make and use photographs, and by the notion of functionality from Patrick Wilson's Public Knowledge, Private Ignorance: Toward a Library and Information Policy. The model offers paths for thickening the descriptions of photographs in archives and for enriching the use of photographs on social media.

I present the dissertation web as a montage of a postmodern inquiry of my doctoral internship and research experiences—concerns and jubilation—positioned within the discourses of <a href="site_map2.htm#2">postmodern</a>, dissertation, academia, experimentalism and cyberspace innovations among others. I create a <a href="site_map2.htm#3">social constructionistic</a> interactive interplay, using <a href="site_map2.htm#5">hypertext</a>, among my various voices of an intern, a researcher and a person. In the dissertation web—my inquiry—I practice the characterization of postmodernism on numerous fronts—subject of study, context of study, methodology and re-presentation of the inquiry. Implicitly and explicitly, I articulate the various characterizations of postmodernism in my inquiry by challenging the traditional research practices (meta<a href="site_map2.htm#4">narratives</a>). I challenge the traditional praxis by alternate per<b>form</b>ances of research practices such as studying myself in a cultural context of an internship using the methodology of <a href="site_map2.htm#11">autoethnography</a> and performance. The <a href="site_map2.htm#5">hypertext</a> docuverse is a further characterization of postmodernism in the styles and structures that are used for re-presentation of the narratives. The styles of narration I use—such as words and graphics, prose and poetry, first person conversational texts, narratives and collages—blur the boundary of "academic" writing, literature, and art. The hypertext is intended as a <a href="site_map2.htm#6">metaphorical</a> experiential, intertextual journey of an <a href="site_map2.htm#12">intern</a> and a <a href="site_map2.htm#14">researcher</a>. Rather than a fixed structure, I create numerous structures of possible structures to privilege the readers' <a href="site_map2.htm#1">navigational</a> choices. I anticipate that the reader's choices in the virtual space might create a sense of meaning-transformation as one traverses through the dissertation web, thus, valuing <a href="site_map2.htm#8">fragmentation</a> and connection as aspects of sense-making, which are contextualized (among others) by the reader's meaning frames and my hypertextual <a href="site_map2.htm#7">performances</a>. The dissertation is submitted in three formats—exclusive dissertation web.pdf, intertextual dissertation web.pdf, and xml version. The<b> <i>exclusive dissertation web.pdf</i> </b>is a web capture in pdf format of all the "files" that compose the dissertation web created in html. The <i><b>intertextual dissertation web.pdf</b> </i> is a web capture of my dissertation along with the capture of external web resources that contextualize my dissertation web, thus illustrating the intertextuality of hypertexts by making the dissertation part of the larger textual web. Due to the web capture, the "docuverse" is nonlinear and the pages do not follow any particular or author predefined sequences. So, <i>please use the internal links or the bookmarks to read or browse the dissertation web</i> rather than scroll from the first "page" to the last "page" of the pdf formatted docuverse. The third version in xml will be made available at a later date. An html version of the dissertation is available directly from the researcher-author. CAUTION! The links from the abstract may be broken due to archiving of the dissertation web. / Ph. D.

Das Archiv des Instituts für Zeitgeschichte und das Archiv der Technischen Universität München richteten zusammen mit dem Verband deutscher Archivarinnen und -archivare vom 05. bis 08. April 2022 die 22. Frühjahrstagung der Fachgruppe 8 des VdA aus. Die hybrid angebotene Tagung fand zum mittlerweile dritten Mal auch als Dreiländertagung unter Beteiligung der österreichischen und tschechischen Wissenschafts- und Universitätsarchivar*innen statt. Die Tagung, die sich dem Thema 'Bewertung - eine Kernaufgabe im Archiv' widmete, startete am Dienstag, dem 5. April 2022, zunächst vollständig virtuell mit acht gut besuchten Online-Diskussionsforen. Die Teilnehmer*innen konnten sich dabei zu einer Bandbreite von Themen informieren und austauschen, die von der Bewertung von Nachlässen und den Umgang mit Forschungsdaten über Erfahrungen mit Lobbyarbeit bis zu Urheberrechts- und Datenschutzfragen reichten. Am Mittwoch, dem 6. April 2022, fanden sich dann rund 45 Archivarinnen und Archivare für die Tagung vor Ort in München ein, während sich weitere 70 Interessierte online zuschalteten. Das übergreifende Thema 'Bewertung' wurde über die nächsten drei Tage aus verschiedenen Blickwinkeln betrachtet. In Werkstattberichten und Vorträgen wurde über die Herausforderungen bei der Bewertung digitaler Dateisammlungen, von Karten und Plänen sowie Fotos und AV-Medien berichtet. In verschiedenen Sektionen wurden Dokumentationsprofile und die Grundsatzfrage nach 'richtiger' oder 'falscher' Bewertung diskutiert. Gesprächsrunden und Podiumsdiskussionen thematisierten die Notwendigkeit besserer Kommunikation zwischen Historiker*innen und Archivar*innen beim Thema Bewertung und die Rolle der Archive innerhalb der diversen im Entstehen begriffenen nationalen Forschungsdateninfrastrukturen. / From April 5th through April 8th, 2022, the Archives of the Leibniz Institute for Contemporary History and the Archives of the Technical University of Munich hosted the 22nd Spring Meeting of Division 8 of the VdA. The overarching theme of the hybrid conference, which also served as the third joint meeting of the university and research institution archives of the German, Austrian and Czech professional archives associations, was 'Appraisal - A Core Purpose for Archives'. The conference started on Tuesday, April 5th, with eight online forums, ranging thematically from the appraisal of personal papers, the handling of research data to questions of lobbying, copy right and privacy. On Wednesday, April 6th, approximately 45 archivists assembled in Munich, while 70 more joined the conference via live stream. Over the next three days, the issue of appraisal was considered from various perspectives. Several talks presented approaches to solving the problems of appraising unstructured collections of digital data files, maps and blue prints as well as photographs and audiovisual material. In other sections, presenters and participants discussed documentation profiles as well as the question whether archivists can go 'right' or 'wrong' in their appraisal. Round tables and panels discussed the need for more communication between historians and archivists in regard to appraisal and the role of archives in the various evolving national research data infrastructures.

The aim of this thesis is to present, analyse, compare and evaluate the current state of digital repositories at universities in the Czech Republic that use a software application for their digital repository. A theoretical part, which introduces the reader into the issue of compilation and operating of digital repositories in the Czech academic context, precedes the practical reserach. The crucial chapter of the practical part are the results of the actual analysis. The results of a supplementary survey of universities that do not run a digital repository with usage of software application and choose a different way of storage and access to their grey literature draw on the results of this analysis. The conclusion of the entire thesis is the outline of future development of the investigated issue and the perspective of further progress of the Czech academic milieu.