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Measuring the ranking capability of SWA systemShurrab, O., Awan, Irfan U. January 2015 (has links)
No / The analysts need timely and accurate information to conduct proactive action over complex situations. Typically, there are thousands of reported activities in real time operation, although, to direct the analysts attentions to the most important one, researchers have designed multiple levels of situational awareness (SWA). Each process lends itself to ranking the most important activities into a predetermined order. According to our best knowledge, less attention has been given to the performance evaluation with regards to the prioritisation stage. Specifically, the performance metric, "The Activity of Interest Scores" has not considered corner cases of different situational assessments needs and configurations. Originally, it had not been designed for measuring the capability of the SWA system. In this paper, we have proposed a new performance metric, as well as a guidance case study for measuring the ranking capability of SWA systems. Our initial result shows that, The Ranking Capability Score has provided an appropriate scoring scheme for different ranking capabilities of SWA systems.
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As bibliotecas na cibercultura: Crítica da estética da informação na era do cyberspaceZafalon, Zaira Regina 20 December 2006 (has links)
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Previous issue date: 2006-12-20 / The purpose of this Master s Dissertation is to study virtual libraries from a historical and
descriptive standpoint, with emphasis on a recurrent conceptual setting within the context
of cyberculture, taken as a time category corresponding to the contemporary phase of
mediatic civilization. The empirical factors and aspects of the object of research have been
delimited since at least 1994. Based on a research methodology founded upon a review of
the literature, this work involves a study of traditional, real time and hybrid libraries. The
subject of this research, marked by theoretical and practical aspects, encompasses general
and specific implications concerning the emergence of virtual libraries, involving,
simultaneously, the hypotheses that the emergence of virtual libraries may not show a
correlation with traditional libraries and that the development of the former is due to the
development of the latter or even to a process motivated by the typicity of the post-modern
culture. The attainment of the objectives of this research presupposes an understanding of
the social, historical and cultural statute of libraries in general and of the
sociotechnological aspects of cyberculture and cyberspace; a study of the influence of postmodern
culture on the development or the obliteration, oblivion or pulverization of
traditional libraries; identification of the modus operandi of the process of acculturation in
cyberspace; and an understanding of the change in the esthetics of information in the
cybercultural environment. Similarly, this study aims to analyze the various models of
organization of information, focusing on its access, within the ambit of in loco, real time
and hybrid libraries, which, in this context, implies a critical survey of the technologies
destined for the development of bibliotheconomic services. Based on this demarcation of
theoretical and methodological principles, the development and consolidation of the
horizons of this Dissertation encompass, fundamentally, its entire belongingness to the area
of Communications / A presente Dissertação de Mestrado visa estudar, sob o aspecto histórico-descritivo, com
ênfase em recorrente contextualização conceitual, as bibliotecas virtuais no contexto da
cibercultura, tomada como categoria de época, correspondente à fase contemporânea da
civilização mediática. Os fatores e aspectos empíricos referentes ao objeto de pesquisa
encontram-se delimitados desde, ao menos, 1994. Com base em metodologia de pesquisa
fundamentada em levantamento bibliográfico, o trabalho estuda as bibliotecas de cunho
tradicional, em tempo real e híbrida. A problemática da pesquisa, marcada por aspectos
teóricos e práticos, gira em torno de implicações gerais e específicas concernentes ao
surgimento das bibliotecas virtuais e envolvem, a um só tempo, as hipóteses de que o
surgimento das bibliotecas virtuais pode não apresentar correlação com as bibliotecas
tradicionais e a de que o desenvolvimento daquelas se deve ao desenvolvimento destas ou
mesmo a um processo motivado pela tipicidade da cultura pós-moderna. O cumprimento
dos objetivos da pesquisa pressupõe a compreensão do estatuto social, histórico e cultural
das bibliotecas em geral e dos aspectos sociotecnológicos da cibercultura e do cyberspace;
o estudo da influência da cultura pós-moderna no desenvolvimento ou na obliteração,
olvido ou pulverização das bibliotecas tradicionais; a identificação do modus operandi do
processo de aculturação no cyberspace; e o entendimento a respeito da mudança da estética
da informação no ambiente cibercultural. Igualmente, pretende-se analisar os vários
modelos de organização da informação, com foco no acesso, no âmbito das bibliotecas in
loco, em tempo real e híbridas, implicando-se, nessa direção, uma aferição crítica das
tecnologias destinadas ao desenvolvimento dos serviços de biblioteconomia. O
desenvolvimento e a consolidação dos horizontes da Dissertação, com base nesse recorte
de princípios teóricos e metodológicos encerram, fundamentalmente, o seu integral
pertencimento à área de Comunicação
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Buddhist Meditation Through the Medium of the InternetJoanne Miller Unknown Date (has links)
Since its inception, the Internet has served as a powerful medium for the dissemination of religious information and the creation of religious communities. Cyberspace now represents an important global paradigm shift in the way religion is conducted. This research provides a sociological account of the affordances the Internet contributes to religious life by examining the ways in which it has influenced the conduct or practices associated with Buddhism. In particular, it assesses the extent to which the rituals constitutive of the Buddhist practice of meditation have been achieved by the Cybersangha, the term Buddhists use for the online Buddhist community. The thesis argues that the Internet is not well suited to the facilitation of particular types of religious understanding and that there are clear limitations to its ability to provide the shared ritualistic experience necessitated by meditation. This is due to the fact that current technology can enable ritual only to a limited degree, and to the ways in which the textual nature of the Internet poses problems for religious experience of an intuitive, non-mediated nature. For these reasons, despite the fact that many websites advertise ‘online meditation’ and despite the strong attempts of some communities to use the Internet as a meditational medium, online meditation cannot be fully facilitated by the Internet. Since a key method by which a Buddhist attains understanding of reality is the use of the body in a meditative act, the inability to provide for embodiment means that the Internet can never offer an experiential equivalent to that of an offline environment. The lack of this experiential aspect means that it cannot in turn provide for holistic, religious communion. As such, there needs to be a further philosophical and practical appraisal of the capabilities of the Internet in general, and as a medium by which a religious experience can be engendered.
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Buddhist Meditation Through the Medium of the InternetJoanne Miller Unknown Date (has links)
Since its inception, the Internet has served as a powerful medium for the dissemination of religious information and the creation of religious communities. Cyberspace now represents an important global paradigm shift in the way religion is conducted. This research provides a sociological account of the affordances the Internet contributes to religious life by examining the ways in which it has influenced the conduct or practices associated with Buddhism. In particular, it assesses the extent to which the rituals constitutive of the Buddhist practice of meditation have been achieved by the Cybersangha, the term Buddhists use for the online Buddhist community. The thesis argues that the Internet is not well suited to the facilitation of particular types of religious understanding and that there are clear limitations to its ability to provide the shared ritualistic experience necessitated by meditation. This is due to the fact that current technology can enable ritual only to a limited degree, and to the ways in which the textual nature of the Internet poses problems for religious experience of an intuitive, non-mediated nature. For these reasons, despite the fact that many websites advertise ‘online meditation’ and despite the strong attempts of some communities to use the Internet as a meditational medium, online meditation cannot be fully facilitated by the Internet. Since a key method by which a Buddhist attains understanding of reality is the use of the body in a meditative act, the inability to provide for embodiment means that the Internet can never offer an experiential equivalent to that of an offline environment. The lack of this experiential aspect means that it cannot in turn provide for holistic, religious communion. As such, there needs to be a further philosophical and practical appraisal of the capabilities of the Internet in general, and as a medium by which a religious experience can be engendered.
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Les lois pénales à l'épreuve de la cybercriminalité en Afrique de l'Ouest / Criminal Laws to the test of cybercrime in West AfricaDiarra, Rosalie 03 October 2017 (has links)
La cybercriminalité, évolue dans un contexte ouest africain au départ, fortement marqué par une absence totale de législations capables de dissuader les cybercriminels. Sensibles aux menaces de cette criminalité pour leur image, développement et sécurité, les États de la Communauté Économique des États d'Afrique d l'Ouest (CEDEAO) ont adopté une Directive pour inciter à la mise en place de cadres nationaux de lutte contre la cybercriminalité. Malgré cette volonté communautaire, seulement, quelques États ont adopté une législation pour régir ces infractions. Des défis restent à relever au niveau de l'adoption de législations par certains États, la formation des acteurs de mise en œuvre des lois pénales, la modernisation des méthode de recherche des preuves. Les actions communes de lutte aussi bien au niveau du droit pénal de fond que de forme restent des voie privilégiées de lutte contre les cybercrimes dans la région ouest africaine. / Cybercrime evolves in a West African context, initially marked by a total absence of legislation capable of deterring cybercriminals. Faced with threats to their image, development and security, the States of the Economic Community of We African States (ECOWAS) subsequently adopted a Directive to encourage the setting up of national anti-Cybercrime legislation However, only a few states have enacted legislation to regulate cybercrimes. Therefore, there remain some Challenges wi regard to the adoption of anti-cybercrime legislations by ECOWAS member States. Other challenges are related to the training actors involved in the implementation of criminal laws and the modernization of methods in the search for evidence in cybercrime cases. Joint actions of ECOWAS member-states are preferred ways of fighting cybercrime in the West African region from the perspective of criminal Law.
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Modeling of Advanced Threat Actors: Characterization, Categorization and DetectionVillalón Huerta, Antonio 05 June 2023 (has links)
Tesis por compendio / [ES] La información y los sistemas que la tratan son un activo a proteger para personas, organizaciones e incluso países enteros. Nuestra dependencia en las tecnologías de la información es cada día mayor, por lo que su seguridad es clave para nuestro bienestar. Los beneficios que estas tecnologías nos proporcionan son incuestionables, pero su uso también introduce riesgos que ligados a nuestra creciente dependencia de las mismas es necesario mitigar. Los actores hostiles avanzados se categorizan principalmente en grupos criminales que buscan un beneficio económico y en países cuyo objetivo es obtener superioridad en ámbitos estratégicos como el comercial o el militar. Estos actores explotan las tecnologías, y en particular el ciberespacio, para lograr sus objetivos.
La presente tesis doctoral realiza aportaciones significativas a la caracterización de los actores hostiles avanzados y a la detección de sus actividades. El análisis de sus características es básico no sólo para conocer a estos actores y sus operaciones, sino para facilitar el despliegue de contramedidas que incrementen nuestra seguridad. La detección de dichas operaciones es el primer paso necesario para neutralizarlas, y por tanto para minimizar su impacto.
En el ámbito de la caracterización, este trabajo profundiza en el análisis de las tácticas y técnicas de los actores. Dicho análisis siempre es necesario para una correcta detección de las actividades hostiles en el ciberespacio, pero en el caso de los actores avanzados, desde grupos criminales hasta estados, es obligatorio: sus actividades son sigilosas, ya que el éxito de las mismas se basa, en la mayor parte de casos, en no ser detectados por la víctima.
En el ámbito de la detección, este trabajo identifica y justifica los requisitos clave para poder establecer una capacidad adecuada frente a los actores hostiles avanzados. Adicionalmente, proporciona las tácticas que deben ser implementadas en los Centros de Operaciones de Seguridad para optimizar sus capacidades de detección y respuesta. Debemos destacar que estas tácticas, estructuradas en forma de kill-chain, permiten no sólo dicha optimización, sino también una aproximación homogénea y estructurada común para todos los centros defensivos.
En mi opinión, una de las bases de mi trabajo debe ser la aplicabilidad de los resultados. Por este motivo, el análisis de tácticas y técnicas de los actores de la amenaza está alineado con el principal marco de trabajo público para dicho análisis, MITRE ATT&CK. Los resultados y propuestas de esta investigación pueden ser directamente incluidos en dicho marco, mejorando así la caracterización de los actores hostiles y de sus actividades en el ciberespacio. Adicionalmente, las propuestas para mejorar la detección de dichas actividades son de aplicación directa tanto en los Centros de Operaciones de Seguridad actuales como en las tecnologías de detección más comunes en la industria. De esta forma, este trabajo mejora de forma significativa las capacidades de análisis y detección actuales, y por tanto mejora a su vez la neutralización de operaciones hostiles. Estas capacidades incrementan la seguridad global de todo tipo de organizaciones y, en definitiva, de nuestra sociedad. / [CA] La informació i els sistemas que la tracten són un actiu a protegir per a persones, organitzacions i fins i tot països sencers. La nostra dependència en les tecnologies de la informació es cada dia major, i per aixó la nostra seguretat és clau per al nostre benestar. Els beneficis que aquestes tecnologies ens proporcionen són inqüestionables, però el seu ús també introdueix riscos que, lligats a la nostra creixent dependència de les mateixes és necessari mitigar. Els actors hostils avançats es categoritzen principalment en grups criminals que busquen un benefici econòmic i en països el objectiu dels quals és obtindre superioritat en àmbits estratègics, com ara el comercial o el militar. Aquests actors exploten les tecnologies, i en particular el ciberespai, per a aconseguir els seus objectius.
La present tesi doctoral realitza aportacions significatives a la caracterització dels actors hostils avançats i a la detecció de les seves activitats. L'anàlisi de les seves característiques és bàsic no solament per a conéixer a aquests actors i les seves operacions, sinó per a facilitar el desplegament de contramesures que incrementen la nostra seguretat. La detección de aquestes operacions és el primer pas necessari per a netralitzar-les, i per tant, per a minimitzar el seu impacte.
En l'àmbit de la caracterització, aquest treball aprofundeix en l'anàlisi de lestàctiques i tècniques dels actors. Aquesta anàlisi sempre és necessària per a una correcta detecció de les activitats hostils en el ciberespai, però en el cas dels actors avançats, des de grups criminals fins a estats, és obligatòria: les seves activitats són sigiloses, ja que l'éxit de les mateixes es basa, en la major part de casos, en no ser detectats per la víctima.
En l'àmbit de la detecció, aquest treball identifica i justifica els requisits clau per a poder establir una capacitat adequada front als actors hostils avançats. Adicionalment, proporciona les tàctiques que han de ser implementades en els Centres d'Operacions de Seguretat per a optimitzar les seves capacitats de detecció i resposta. Hem de destacar que aquestes tàctiques, estructurades en forma de kill-chain, permiteixen no només aquesta optimització, sinò tambié una aproximació homogènia i estructurada comú per a tots els centres defensius.
En la meva opinio, una de les bases del meu treball ha de ser l'aplicabilitat dels resultats. Per això, l'anàlisi de táctiques i tècniques dels actors de l'amenaça està alineada amb el principal marc públic de treball per a aquesta anàlisi, MITRE ATT&CK. Els resultats i propostes d'aquesta investigació poden ser directament inclosos en aquest marc, millorant així la caracterització dels actors hostils i les seves activitats en el ciberespai. Addicionalment, les propostes per a millorar la detecció d'aquestes activitats són d'aplicació directa tant als Centres d'Operacions de Seguretat actuals com en les tecnologies de detecció més comuns de la industria. D'aquesta forma, aquest treball millora de forma significativa les capacitats d'anàlisi i detecció actuals, i per tant millora alhora la neutralització d'operacions hostils. Aquestes capacitats incrementen la seguretat global de tot tipus d'organitzacions i, en definitiva, de la nostra societat. / [EN] Information and its related technologies are a critical asset to protect for people, organizations and even whole countries. Our dependency on information technologies increases every day, so their security is a key issue for our wellness. The benefits that information technologies provide are questionless, but their usage also presents risks that, linked to our growing dependency on technologies, we must mitigate. Advanced threat actors are mainly categorized in criminal gangs, with an economic goal, and countries, whose goal is to gain superiority in strategic affairs such as commercial or military ones. These actors exploit technologies, particularly cyberspace, to achieve their goals.
This PhD Thesis significantly contributes to advanced threat actors' categorization and to the detection of their hostile activities. The analysis of their features is a must not only to know better these actors and their operations, but also to ease the deployment of countermeasures that increase our security. The detection of these operations is a mandatory first step to neutralize them, so to minimize their impact.
Regarding characterization, this work delves into the analysis of advanced threat actors' tactics and techniques. This analysis is always required for an accurate detection of hostile activities in cyberspace, but in the particular case of advances threat actors, from criminal gangs to nation-states, it is mandatory: their activities are stealthy, as their success in most cases relies on not being detected by the target.
Regarding detection, this work identifies and justifies the key requirements to establish an accurate response capability to face advanced threat actors. In addition, this work defines the tactics to be deployed in Security Operations Centers to optimize their detection and response capabilities. It is important to highlight that these tactics, with a kill-chain arrangement, allow not only this optimization, but particularly a homogeneous and structured approach, common to all defensive centers.
In my opinion, one of the main bases of my work must be the applicability of its results. For this reason, the analysis of threat actors' tactics and techniques is aligned with the main public framework for this analysis, MITRE ATT&CK. The results and proposals from this research can be directly included in this framework, improving the threat actors' characterization, as well as their cyberspace activities' one. In addition, the proposals to improve these activities' detection are directly applicable both in current Security Operations Centers and in common industry technologies. In this way, I consider that this work significantly improves current analysis and detection capabilities, and at the same time it improves hostile operations' neutralization. These capabilities increase global security for all kind of organizations and, definitely, for our whole society. / Villalón Huerta, A. (2023). Modeling of Advanced Threat Actors: Characterization, Categorization and Detection [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/193855 / Compendio
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Community@cyberspace.com : an ethnography of community and commerce on the InternetConradie, Liesl 12 1900 (has links)
Thesis (MPhil)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: The Internet and its Cyberspaces were developed in the 1960s to create a means to
transfer information without the risk of interception and annihilation. Today, 40 years
later, the Internet has grown in both size and application. The most used applications
are still conversation and sharing of information. This thesis is an ethnographic
account of my experiences in a Cyberspace of the Internet- a virtual community with
the name Amazon City.com. Virtual communities are spaces on the Internet where
people come together to discuss their daily lives, issues and anything that's
appropriate for the particular community. It is seen as a response to the demise of third
places in off-line life, globalisation, etc.
The communities that form in these areas develop cultural assumptions. These
cultural assumptions are revealed to a new member through time and interaction in the
conferencing area. The assumptions that I experienced range from knowledge needed
to be an excepted and successful member of the community, to language use and
identity of the members. The conclusion was reached that members view their
participation and membership in these communities as just as fulfilling and real as
their activities in off-line communities.
Further aspects that make a site a growing and economically feasible business strategy
for its owner(s) were my next focus. Internet commerce is growing at an astonishing
rate. Internet business does not only imply the selling of products on-line. Computermediated
communication devices have been implemented on commercial sites after it
was found in the early 1990s that people are looking for something more than just
another shopping area. Other ways that this type of dot com site uses to generate
revenue and whether the members on the site are perceived as citizens or ultimately as
consumers were also studied. It was found that members see themselves as citizens
but site loyalty will push them to act as consumers when need be. The commercial
aspects of these sites are a part of and necessary for the existence of the dot com site,
and the community that fosters there. / AFRIKAANSE OPSOMMING: Die Internet en sy Kuberruimtes is ontwikkel in die 1960s as 'n manier om inligting
oor te dra sonder die risiko van intersepsie en vernietiging. Vandag, 40 jaar later het
die Internet gegroei in beide grootte en toepassing. Die mees algemene gebruike is
nogsteeds kommunikasie en die oordrag van inforrnasie. Hierdie tesis is 'n
etnografiese studie van my ervaringe in 'n Kuberruimte van die Internet- 'n virtuele
gemeenskap byname Amazon City.com. Virtuele gemeenskappe is areas op die
Internet waar mense bymekaar kom om hul daaglikse lewens, kwessies en enige iets
toepaslik vir die spesifieke gemeenskap, te bespreek. Die tipe gemeenskap word
gesien as 'n reaksie van die verval van "derde plekke" in af-lyn lewe en globalisering
Die gemeenskap wat vorrn in hierdie areas ontwikkel kulturele veronderstelling.
Hierdie veronderstellings word openbaar aan 'n nuwe lid deur tyd en interaksie in die
konferensie area. Die veronderstellings wat ek ervaar het strek van kennis benodig am
'n aanvaarde en suksesvolle lid van die gemeenskap te word, tot taal gebruik en
identiteit van die lede. Die konklusie is bereik dat lede hul interaksie en lidmaatskap
in hierdie gemenskappe as net so bevredigend en "eg" ervaar as hul aktiwiteite in hul
af-lyn lewe .
Verdere aspekte wat 'n webblad 'n suksesvolle en ekonomiese vatbare besigheids
strategie maak vir sy eienaar, was my volgende fokus. Internet besigheid groei teen 'n
geweldige spoed, en impliseer nie slegs die verkoop van produkte aanlyn nie.
Rekenaar-ondersteunde komrnunikasie toestelle is geimplimenteer op kornmersiele
webbladsye nadat dit gevind is in die vroee 1990s dat mense soek vir 'n plek wat meer
is as net nog 'n winkel. Ander maniere wat hierde dot com webbladsye gebruik am
inkomste te genereer en of die lede gesien word as burgers of as verbruikers word ook
bestudeer. Daar is gevind dat die lede hulself sien as burgers maar webbladsy lojaliteit
sal die lede aanspoor om as verbruikers op te tree indien nodig. Die kommersiele
aspekte van die tipe webbladsy is 'n noodsaaklik deel vir die voortbestaan van die dot
com webbladsy, en die gemeenskap wat daar ontwikkel.
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Internet et le paradigme juridictionnelHoude, Lucie 12 1900 (has links)
"Mémoire présenté à la faculté des études supérieures en vue de l'obtention du grade de maîtrise en droit (LL.M.)" / Le réseau Internet favorise les transactions transfrontalières, même entre des personnes
vivant à des distances éloignées les unes des autres. La perméabilité des frontières lors
de l'utilisation d'Internet rend difficile l'application des règles traditionnelles du droit
international privé, fondées sur le paradigme territorial. Le présent mémoire a pour but
d'analyser cette problématique. En premier lieu, nous explorons dans ce contexte les
caractéristiques d'Internet et les sources pertinentes du droit international privé. À
travers le prisme du cyberespace, nous procédons ensuite à un examen des critères
juridictionnels retenus par la doctrine et la jurisprudence. Dans cette optique, nous
accordons une attention particulière au domaine de la cyberconsommation, lequel est
particulièrement vulnérable à l'absence de référence territoriale. En effet, le
paternalisme étatique destiné à protéger les consommateurs peut difficilement s'y
exercer. Dès lors, il devient évident que la communauté internationale, confrontée à cette
nouvelle réalité, sera appelée à se tourner vers des modes alternatifs de résolution de
conflits et que les États participeront à cette fin à une corégulation avec le secteur privé. / The Internet facilitates transborder transactions, even among people living far away
from one another. The permeability of borders arising from the use of the Internet makes
it very difficult to apply traditional rules under private internationallaw, which are based
on a territorial paradigm. The purpose of this thesis is to analyse this problem. First, we
explore the characteristics of the Internet in this particular context and the relevant
sources of private international law. Through the prism of cyberspace, we then review
jurisdictional criteria arising from the doctrine and jurisprudence. Special attention is
paid to the field of cyberconsumers, which is particularly vulnerable to the absence of
territorial references. Indeed, state paternalism designed to protect consumers is difficult
to apply in this field. Confronted with this new reality, the international community will
increasingly turn to alternative methods of dispute resolution, while States join forces
with the private sector to develop co-regulations.
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Bezpečí seniorů v internetovém prostoru / The safety of seniors in the Internet cyberspaceBurešová, Martina January 2015 (has links)
DIPLOMOVÁ PRÁCE The safety of seniors in the Internet cyberspace Ing. Martina Burešová Praha 2015 This thesis focuses on issues of use of Internet environment by seniors. I deal with benefits and risks of the cyberspace. I describe how the Internet environmet can affect the quality of life. Specific risks and actions to prevent them are defined theoretically. The theoretical description is afterwards enhanced by actual experience from my long-term work of teaching courses on computers to seniors and handicapped people. I present examples of good practice. In the practical part, I concentrate on research of safe manners of seniors in the Internet cyberspace. I organized the research as secondary activity of the education itself. I used questionnaires, tests, interviews and observation for the research. The goal of the research was the evaluation of seniors' compenences of safety manners in the cyberspace. I assume from the results of the research that seniors' competences are insufficient. I believe, subject to my observation and in compliance with safe off-line communication analysis and following evaluation of hypotheses, that safe manners may be taught to seniors using appropriate method of education.
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Tax implications of global electronic communicationNomafu, Zukile 13 October 2014 (has links)
Thesis (M. Comm,)--University of the Witwatersrand, Faculty of Commerce, 2001. / Electronic commerce is a new technology, which is growing rapidly and has the ability to create a truly
global digital economy. The extraordinary growth of the internet in the last few years has led to the
birth of a world without borders, a place where free communication, a competitive market and
extensive comparison shopping are a matter of course. This apparent lack of geography in cyberspace
has raised complex problems regarding government tax policy. The rapid rise in sales over the internet
and the fact that most internet buyers pay no income tax on transactions has ignited a considerable
debate over taxes and the internet. The nature of the internet and the globalisation of the world
economy mean that developments in e-commerce create legal problems concerning security of
transactions and legal jurisdiction of transactions.
There is a general concern that e-commerce provides taxpayers with the ability to move transactions
outside a country's jurisdiction and thus avoid paying tax in that taxing jurisdiction. The advent of ecommerce
has also given dishonest taxpayers the ability to structure their affairs to reduce or avoid
paying tax in their jurisdictions.
Rules written specifically to address the unique characteristics of electronic commerce are few and
must be creatively adapted to the unique needs of e-commerce. As the volume of e-commerce
increases, however, so will the number of rules. Many government committees and commissions
devoted wholly or partly to make proposals and write the rules for e-commerce, exist throughout the
world. In the United States the highest profile commission is the Advisory Commission on Electronic
Commerce. This commission has a mandate to recommend far-reaching changes to the taxation of electronic commerce, especially in the areas of sales and value-added tax ('Vat') and cross-border taxation.
Research conducted by Austan Goolsbee has shown that applying the conventional tax policy to the internet commerce will reduce the number of buyers on the internet by up to 24 percent. Various countries are currently formulating their respective regulatory policies in an attempt to find solutions to problems posed by e-commerce.
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