Denna uppsats handlar om integritetskänslig vårdinformation på fakturor, ett ämne som aktualiserats under mitt arbete på landstingets kansli i Jönköping. När en person får vård i annat län än hemlandstinget så skickas en faktura till hemlandstinget och innan dessa fakturor betalas måste de granskas och attesteras. Hanteringen kring detta upplevdes som tidsödande och ineffektiv, vilket ledde mig in på funderingar kring elektronisk fakturering (e-fakturering). Eftersom fakturorna innehåller integritetskänslig information, som personuppgifter och vissa uppgifter som går att koppla till diagnos och behandling, är det inte bara viktigt att hanteringen blir effektiv utan också att sekretessen kan upprätthållas under hela faktureringsprocessen. I denna undersökning studeras hur hanteringen av integritetskänslig vårdinformation påverkas om fakturahanteringen digitaliseras. Syftet är att göra en jämförelse avseende hantering av sekretess mellan pappersfakturor och digitala e-fakturor. Undersökningen genomfördes med en kvalitativ ansats där en organisation, Jönköpings läns landsting, studerades mer ingående och för datainsamlingen valdes litteraturstudier och intervjuer. Resultatet visade att sekretessen kring pappersfakturor är en känslig faktor då hanteringen av dessa inte går att spåra och att fakturor lätt kan försvinna inom organisationen. För e-fakturor finns däremot stor möjlighet till spårbarhet och kontroll över händelserna kring hanteringen. Det finns olika typer av e-fakturering och om ett system som till exempel EDI-fakturering väljs kan många uppgifter automatiseras vilket minskar risken för såväl avsiktliga som oavsiktliga sekretessbrott. Om vissa personuppgifter kan döljas innebär det dessutom en än större säkerhet för patienterna. Tekniskt sett finns det alltså många bra lösningar som kan förbättra sekretessen, men mycket av detta är dock endast en efterkontroll över att lagar och regler följs, till exempel sparade uppgifter om vad som har hänt en specifik faktura. Det största hotet mot sekretess är dock den så kallade mänskliga faktorn. Det går inte att bygga ett informationssystem så att det inte finns den minsta risk för läckor, eftersom det alltid är de personer som hanterar de känsliga uppgifterna som gör att tanken blir till handling. Vissa typer av misstag eller slarv kan förebyggas med teknik, men personalens inställning till sitt eget arbete och det ansvar som det innebär är en grundläggande faktor såväl med pappers- som e-fakturor. / This thesis deals with integrity sensitive healthcare information on invoices, a subject that arose during my work at county council secretariat in Jönköping. When a person gets treatment in another county than the home county the invoice are sent to the home county, but before these invoices are paid, they have to be checked and attested. This handling was experienced as time consuming and ineffective which led me in to some thoughts around electronic billing (e-billing). The invoice contains integrity sensitive information, like personal code numbers and other kind of information, which is possible to connect with diagnosis and treatments. Therefore it is important that the handling becomes effective and that the secrecy can be maintained during the whole billing process. In this study I discuss how the handling of integrity sensitive healthcare information is influenced if the invoice handling is digitalised. The purpose was to do a comparison the handling of secrecy between paper invoices and digital e-billing. The study was accomplished by a qualitative approach where one organisation, Jönköpings county council, was examined more thorough and for the data collection literature studies and interviews were chosen. The result showed that the secrecy around paper invoices is a sensitive factor. It is not able to trace the handlings around these documents and an invoice could easily disappear within an organisation. On the contrary, for e-bills there is a large possibility to trace and control the handlings. There are different kinds of e-billing and if a system like for example EDI-billing is chosen, a lot of tasks could be automatized. That will decrease the risk for intentional as well as unintentional secrecy crimes. Furthermore, if some personal information could be hidden, it would mean a better safety for the patients. Technically there are a lot of good solutions that is able to improve the secrecy, but a lot of these are only a recheck that laws and rules are followed, for example saved information about what have happened with a specific invoice. The biggest threat though is the so called human element. It is impossible to build an information system that contains no leaks, because it is always the persons that are handling the delicate information that makes the thoughts into actions. Some kind of mistakes or carelessness could be prevented by technical solutions, but the staffs’ attitude of their work and the responsibility is a fundamental factor with papers- as well as e-bills.

Summary: The thesis focuses on a piece of work in the form of a monastic rule which considerably influenced the whole Christian world, significantly contributed to the formation of spirituality of monastic communities, shaped the European culture and has much to say even today. The rule derives its name from its author, St. Benedict of Nursia. Given the considerable impact of his work on shaping the subsequent history of monasticism, St. Benedict is rightly called the Father of Western Monasticism. The first part introduces the Rule of Saint Benedict (Regula Benedicti). It refers to the period of its creation when certain common foundations of monastic life existed but lacked any solid anchoring. Despite the existence of other monastic rules, the Rule of Saint Benedict became the leading one thanks to its clarity and brevity. The second part deals with the Rule of the Master (Regula Magistri), an anonymous collection of monastic precepts which played a significant role as a source material for the Rule of Saint Benedict. St. Benedict took a large number of rules from it while he edited some of the original rules and intentionally omitted others. He moderated the strict text of the Rule of the Master since he was aware of human weakness. He infused the precepts with love. The third part, the longest in its...

Redovisning används för att på ett smidigt sätt kommunicera ut ekonomisk information till företagets olika intressenter, såsom aktieägare, potentiella investerare, chefer, anställda, långivare och stat. Den grundar sig i att företagets olika intressenter, som kan delas in i interna och externa, vill ha tillgång till viss information. Det finns flertalet skillnader mellan det som redovisas internt och det som redovisas externt. Dessa skillnader är bland annat de lagstadgade kraven, vem som ska använda sig av informationen, i vilket sammanhang informationen ska användas samt hur ofta och aktuell information som intressenten behöver. Det är även en stor skillnad mellan vilken tillgång de externa och interna intressenterna har till informationen. De interna intressenterna har direkt tillgång till information medan de externa intressenterna får förlita sig på den information som företaget väljer att publicera offentligt. Syftet med denna studie är att undersöka varför företag gör en uppdelning av sin redovisning i intern- och externredovisning och varför de inte väljer att redovisa dessa tillsammans. Studien bygger på teorier kring isomorfism, legitimitet, intressenter samt teori kring konkurrens, företagshemligheter och risker. Teorier kopplas till intervjuer gjorda med representanter från tre stycken tillverkande K3-företag för att besvara studiens forskningsfråga angående uppdelningen av redovisningen. Intervjuerna genomfördes med en semistrukturerad intervjuguide där intervjuaren har större möjlighet att ställa följdfrågor. Svaren från intervjuerna bidrar till att, genom ett nutids- och verklighetsperspektiv, visa på hur redovisningen fungerar i tillverkande företag år 2017. Studiens resultat visar att företagen gör en uppdelning av redovisningen i intern- och externredovisning på grund av faktorer som beslutsfattning och konkurrens. Företagens interna och externa intressenter har olika behov och krav på den information som företagen lämnar för att kunna använda den till beslutsfattande. Externredovisningen ger inte tillräckligt med underlag för de interna intressenternas beslutsfattande för att de ska kunna fatta snabba och rättbeslut. Medan internredovisningen i sin tur kan vara alltför omfattande för vissa externa intressenter. Ur ett konkurrensperspektiv vill företagen inte att deras konkurrenter ska kunna ta del av företagets internredovisning för att de inte ska få tillgång till deras framgångsrecept. De företag som ingår i studien vill behålla sina konkurrensfördelar och skydda sina affärsmöjligheter för att öka sin lönsamhet och effektivitet. / Accounting is used to easily communicate financial information to the company's various stakeholders, such as shareholders, potential investors, managers, employees, lenders and state. It is based on that the company's various stakeholders, which can be divided into internal and external, want access to certain information. There are several differences between what is reported internally and what is reported externally. These differences include the statutory requirements, who will use the information, the context in which the information is to be used and how often and current information the stakeholder needs. There is also a big difference between the access the external and internal stakeholders have to the information. Internal stakeholders have direct access to information while external stakeholders have to rely on information that the company selects to publish. The purpose of this study is to investigate why companies make a division of their accounts in management and financial accounting and why they do not report them together. The study is based on theories about isomorphism, legitimacy, stakeholders, and theory of competition, business secrets and risks. Theories are linked to interviews made with representatives from three manufacturing K3 companies to answer the study's research question regarding the division of the accounts. The interviews were conducted with a semi-structured interview guide where the interviewers have a greater opportunity to ask supplementary questions. The responses from the interviews contribute to show how the accounting in manufacturing companies works in 2017, in a contemporary and realistic perspective. The study's results show that the companies make a division of the accounts in management and financial accounting due to factors such as decision-making and competition. The company's internal and external stakeholders have different needs and requirements for the information that companies provide in order to use it for decision-making. The financial accounting does not provide sufficient information for the decision-making of internal stakeholders in order to make quick and correct decisions. While management accounting could be too extensive for some external stakeholders. From a competitive perspective, companies do not want their competitors to be able to access the company's management accounting so that they cannot access their recipe of success. The companies included in the study want to maintain their competitive advantages and protect their business opportunities to increase its profitability and efficiency.

Plusieurs cultures se sont mêlées à la conception du système fiscal actuel au Liban. Ce système cédulaire, inchangeable depuis les années cinquante, se caractérise par la prédominance des impôts indirects reflétant une difficulté à atteindre l’assiette des impôts directs.C’est dans cette perspective qu’une révision intégrale du système fiscal Libanais s’avère cruciale. Cette révision doit tenir en compte les spécificités de l’économie libanaise basée sur les secteurs du tourisme et des finances et caractérisée par un secret bancaire très développé, des finances publiques rongées par le poids de la dette publique et du déficit budgétaire, et de la situation géopolitique du Liban, situé dans une région objet de conflits permanents.Dans ce cadre, plusieurs réformes ont déjà été mises en place; l’introduction de la TVA en 2002 constituait la réforme majeure des impôts indirects, la création de la DASS, de la DGE du côté des impôts directs.Toutefois la réforme en cours traite l’unification des impôts cédulaires en un impôt global; cela peut établir une meilleure justice entre les contribuables et engendrer une augmentation des recettes fiscales. Le secret bancaire constitue un important défi à ce type d’imposition. A noter que l’abolition du secret bancaire n’est pas envisageable actuellement considérant son rôle majeur dans l’attraction des capitaux étrangers. Pour cela, la nouvelle loi doit essayer de trouver des solutions pour parvenir à la bonne application de l’imposition globale. A ce niveau, les expériences égyptienne (contrôle fiscal des revenus des capitaux mobiliers, des activités commerciales et industrielles et des professions libérales) et tunisienne (l’application des « acomptes provisionnelles » et de « la retenue à la source ») peuvent constituer des sources d’inspiration. / Many cultures contributed to draw the current Lebanese tax system. This system, where taxes differ according to the source of income, haven’t been reformed since the fifties. The predominance of indirect taxation is the main characteristic reflecting the disability to reach the tax base within the direct taxation.Under this perspective, a full revision of the taxation system seems to be crucial. This revision should take into consideration the specificity of the Lebanese economy based on tourism and financial sectors and where banking secrecy is very developed, the public finance gnaw at by the public debt burden and the budget deficit, and the geopolitical situation where Lebanon is located in the heart of a conflict region.Many reforms had been already undertaken; the VAT implementation in 2002 is the main indirect tax reform; the introduction of DASS and DGE are the reform undertaken on the direct taxes side.Moreover, the current reform aim to unify the different income tax under one global tax; this can lead to a better justice among taxpayers and therefore to an increase in tax revenues.The banking secrecy is an important challenge to this taxation. In fact, due to its major role attracting the foreign capitals, the abolition of this system is not currently considered. For this reason, the new law should figure out the appropriate conducts for a better application of the global tax.At this level, the Egyptian and the Tunisian experiences could be sources of inspiration. The first one regarding the tax audit on the revenues from movable capitals, commercial and industrial activities and the liberal professions. The second one related to the application of the “forecasted installments” and the “stopping at source”.

Submitted by Biblioteca Central (biblioteca@unicap.br) on 2017-11-27T18:49:14Z No. of bitstreams: 1 leonardo_lins_silva.pdf: 916760 bytes, checksum: 7e3b7a18d4e4c2c0b6982b1cd380e29d (MD5) / Made available in DSpace on 2017-11-27T18:49:14Z (GMT). No. of bitstreams: 1 leonardo_lins_silva.pdf: 916760 bytes, checksum: 7e3b7a18d4e4c2c0b6982b1cd380e29d (MD5) Previous issue date: 2017-08-08 / The Public Digital Bookkeeping System - SPED is the new tool available to companies to fulfill their ancillary obligations, all in an exclusively digital environment. This is the new paradigm of ancillary obligations, a sign of the abandonment of physical media by the adoption of digital media, a corollary of the necessary adaptation to technological innovations, to the web world. With the implementation of the SPED project and then of its various modules, it was established the duty to fulfill the business requirements strictly by the digital route. SPED, therefore, represents the most modern in the field of business bookkeeping, consisting of an important instrument in the fight against tax evasion, cost reduction, simplification of ancillary obligations, among other benefits. It is essential, therefore, the study of SPED as the central theme and in the perspective of this, the Instrumental Duties or Accessory Tax Obligations, Digital Certificates and the Brazilian Public Key Infrastructure (ICP-Brasil), and Flexibilization of Banking Secrecy in Brazil. With regard to the methodology applied in the research can be classified as being of the qualitative, applied and explanatory type, being the methods used the bibliographic, the documentary and the case study. The latter consisting of the analysis of the entire content of judgment, votes and shorthand notes of the joint judgment of the Direct Unconstitutionality Actions of No. 2,390; 2.386; 2,397; And Extraordinary Appeal No. 601,314 - São Paulo, with general acknowledged repercussion, where the constitutionality of Articles 5 and 6 of Complementary Law 105/2001 and respective Decrees of No. 4489/2002 and 3724/2001 were declared. The judgment can be classified as being the leading in case of bank secrecy in Brazil and its study arose from the need to analyze the impacts of this decision in SPED. Thus, the result was that access to taxpayers' financial information, regardless of judicial authorization, is not only a measure aligned with the international commitments assumed by Brazil, it is essential to ensure greater effectiveness in the inspection And collection of taxes, reduce costs and time with compliance with ancillary obligations, inhibit the practice of crime of tax evasion, money laundering, evasion of foreign exchange and criminal organization, as well as affirm the effectiveness of SPED in Brazil. / O Sistema Público de Escrituração Digital – Sped é a nova ferramenta à disposição das empresas para o cumprimento de suas obrigações acessórias, tudo em um ambiente exclusivamente digital. Trata-se do novo paradigma das obrigações acessórias, marca do abandono dos suportes físicos pela adoção de suportes digitais, corolário da necessária adaptação às inovações tecnológicas, ao mundo web. Com a implementação do projeto Sped e em seguida de seus vários módulos, firmou-se o dever de cumprimento das exigências empresariais estritamente pela via digital. O Sped, portanto, representa o que há de mais moderno no âmbito da escrituração empresarial, consistindo em importante instrumento no combate à sonegação fiscal, redução de custos, simplificação das obrigações acessórias, entre outros benefícios. É essencial, portanto, o estudo do Sped como tema central e, na perspectiva deste, dos deveres instrumentais ou obrigações acessórias tributárias, dos certificados digitais e da Infraestrutura de Chaves Públicas Brasileira (ICP-Brasil), e da flexibilização do sigilo bancário no Brasil. Com relação à metodologia aplicada na pesquisa, pode-se classificar como sendo do tipo qualitativa, aplicada e explicativa, sendo os métodos utilizados o bibliográfico, o documental e o estudo de caso. Esse último consistente na análise do inteiro teor de acórdão, votos e notas taquigráficas do julgamento em conjunto das ações diretas de inconstitucionalidade de nº: 2.390; 2.386; 2.397; e 2859, e do Recurso Extraordinário nº 601.314 - São Paulo, com repercussão geral reconhecida, onde fora declarada a constitucionalidade dos artigos 5º e 6º da Lei Complementar nº 105/2001 e respectivos decretos de nº 4489/2002 e 3724/2001. O julgamento pode ser classificado como sendo o leading in case do sigilo bancário no Brasil, e seu estudo decorreu da necessidade de se analisar os impactos dessa decisão no Sped. Com isso, o resultado a que se chegou foi que o acesso às informações financeiras dos contribuintes pelas administrações tributárias, independentemente de autorização judicial, para além de ser uma medida alinhada com os compromissos internacionais assumidos pelo Brasil, é imprescindível para garantir maior efetividade na fiscalização e arrecadação de tributos, reduzir os custos e o tempo com o cumprimento de obrigações acessórias, inibir a prática de crime de sonegação fiscal, lavagem de dinheiro, evasão de divisas e organização criminosa, bem como afirmar a efetividade do Sped no Brasil.

Submitted by Nadir Basilio (nadirsb@uninove.br) on 2016-05-13T19:31:23Z No. of bitstreams: 1 Vitor Hugo das Dores Freitas.pdf: 4490734 bytes, checksum: b281b5be1f7b51ff13fac3c9abcb43b3 (MD5) / Made available in DSpace on 2016-05-13T19:31:23Z (GMT). No. of bitstreams: 1 Vitor Hugo das Dores Freitas.pdf: 4490734 bytes, checksum: b281b5be1f7b51ff13fac3c9abcb43b3 (MD5) Previous issue date: 2015-12-12 / To achieve your goals in a highly competitive market companies use strategic confidential information, which constitute most valuable asset, which travels over the Internet and internal computer networks. This asset is targeted for corporate espionage practiced through the Internet, whose activity is growing on a global scale. The aim of this study is whether there are legal, standardized safety standards and technology for Brazilian companies dealing with corporate espionage and security of your confidential information. For this we used the hypothetical-deductive method, analysis of legal literature on trade secrets, technical literature on espionage, Internet, cyberspace, methods of attacks by the World Wide Web, malicious programs, statistics and specific cases. The results showed that: a) there are legal, standardized safety standards and technology for the prevention of corporate espionage and protection of confidential business information; b) due to cultural and financial factors, among others, companies are not giving the real importance in their strategic asset protection, confidential information; c) that adoption of physical and virtual barriers to preventive protection of confidential information constitutes a key element for business activities and their disregard not only imply negative factor for the sustainability and corporate social responsibility as well as that information loses its character confidentiality. It must be the creation of a public agency, nationwide, that has the objective of developing concrete and effective awareness policies, awareness and prevention of security incidents on the Internet as well as public forums. It is suggested that future research should be made to investigate any need for implementation in the curriculum of educational institutions, specific matters aimed at information security as a means of developing and consolidating culture on the subject. / Para a consecução de seus objetivos em mercado altamente competitivo as empresas utilizam informações confidenciais estratégicas, que se constituem em seu ativo mais valioso, as quais trafegam pela Internet e redes internas de computadores. Este ativo é visado pela espionagem corporativa praticada por meio da Internet, cuja atividade vem crescendo em escala global. O objetivo deste estudo consiste em saber se existem condições legais, normas de segurança padronizadas e tecnologia para as empresas brasileiras lidarem com a espionagem corporativa e a segurança de suas informações confidenciais. Para tanto foi utilizado o método hipotético-dedutivo, a análise da literatura jurídica sobre segredo comercial, literatura técnica sobre espionagem, Internet, ciberespaço, métodos de ataques pela rede mundial de computadores, programas maliciosos, estatísticas e casos concretos. Dos resultados obtidos se conclui que: a) existem condições legais, normas de segurança padronizadas e tecnologia para a prevenção contra a espionagem corporativa e a proteção das informações confidenciais da empresa; b) em razão de fatores culturais e financeiros, dentre outros, as empresas ainda não estão dando a devida importância na proteção de seu ativo estratégico, a informação confidencial; c) que a adoção de barreiras físicas e virtuais para a proteção preventiva da informação confidencial se constitui elemento chave para as atividades empresariais e sua desconsideração não só implica em fator negativo para a sustentabilidade e responsabilidade social corporativa como também que a informação perde seu caráter de confidencialidade. Impõe-se a criação de órgão público, de âmbito nacional, que tenha por objetivo desenvolver políticas concretas e efetivas de conscientização, sensibilização e prevenção de incidentes de segurança na Internet além de fóruns públicos. Sugere-se que futuramente sejam efetuadas pesquisas que visem apurar eventual necessidade de implementação, na grade curricular de instituições de ensino, de matéria específica voltada à segurança da informação como forma de desenvolver e consolidar cultura a respeito do assunto.

Analyzing four congressional hearings that publicly discuss the CIA’s ‘secret’ drone program, this thesis considers the interaction between publicity and secrecy in facilitating practices of later-modern warfare. Specifically, I examine the content of these drone hearings within the broader context of leaks, Obama administration speeches, and public interest in CIA drones to better understand how open secrecy engages with public oversight. I argue these hearings are deceptively productive. While they largely fail as oversight events, the hearings facilitate numerous unexpected outcomes—including the normalization and entrenchment of the CIA drone program. Paradoxically then, publicity proves essential to the maintenance and acceptance of secret programs. This project concludes by raising questions about the geopolitical implications of the changing spatiality of war when traditional means of oversight and accountability may no longer prove effective.

No description available.

En la historia de la humanidad las comunicaciones siempre han sido de vital importancia, pero es en estos últimos años que la necesidad de la hiperconectividad se ha vuelo una realidad. Diversos dispositivos, ya sean electrónicos o no, cuentan con elementos que les permiten conectarse a internet y ser monitoreados. Es a partir de estos conceptos que nace el paradigma de Internet de las Cosas (Internet of Things, IoT). Esta intrincada red de comunicaciones plantea varios desafíos en términos de conectividad y alimentación, y más aún, cuando se espera que el número de estos dispositivos llegue a los casi 100 mil millones en un futuro muy cercano. Considerando este enorme y acelerado incremento del número de dispositivos de IoT se hace necesaria la implementación de técnicas eficientes para proveerlos de energía para su funcionamiento. Una manera alternativa al uso de las clásicas baterías, tan contaminantes para el medio ambiente, es por medio de la cosecha de energía a través de señales de radio frecuencia (RF). En este sentido, y tratándose de señales RF, pueden aprovecharse las mismas tanto para la transferencia de energía como para la de información. Para poder realizar simultáneamente esta transferencia de energía e información es necesario aplicar ciertas técnicas que permitan separar estos dos tipos de señales, tanto en la transmisión como en la recepción. En la práctica, esta transferencia de energía no es un asunto trivial, debido a las limitaciones que existen en la transmisión y recepción de este tipo de señales, como así también a las grandes pérdidas que provocan los canales inalámbricos. Es por esto que es necesario proveer técnicas que mejoren la eficiencia desde el punto de vista tanto del transmisor como del cosechador de energía, localizado en el receptor. Por otro lado, desde el punto de vista de las pérdidas ocasionadas por el canal, pueden aprovecharse técnicas nuevas que mitiguen esta problemática, extendiendo el rango de trabajo de los sistemas. Como requisito adicional en el camino hacia las tecnologías de Sexta Generación (6G), la provisión de seguridad es una preocupación importante en el contexto de las futuras redes inalámbricas, y aquellas que operan bajo el paradigma de la cosecha de energía no son una excepción. La inherente naturaleza de las comunicaciones inalámbricas de esparcir la señal en todas direcciones (broadcast) las hace vulnerables a amenazas de agentes externos capaces de robar información. Pero, en el contexto de IoT donde los nodos de bajo costo/complejidad, con limitaciones estrictas de energía y recursos, son los componentes principales, las técnicas tradicionales para la transmisión segura de información no son compatibles. Por esto, es necesario proveer técnicas que no necesiten de un costo computacional tan elevado y puedan ser aprovechadas por cualquier dispositivo. / In the history of mankind, communications have always been of vital importance, but it is in recent years that the need for hyperconnectivity has become a reality. Various devices, whether electronic or not, have elements that allow them to connect to the Internet and be monitored. It is from these concepts that the Internet of Things (IoT) paradigm is born. This intricate communications network poses several challenges in terms of connectivity and power, and even more so, when the number of these devices is expected to reach almost 100 billion in the very near future. Considering this huge and accelerated increase in the number of IoT devices, it becomes necessary to implement efficient techniques to provide them with power for their operation. An alternative to the use of classic batteries, so polluting for the environment, is by means of energy harvesting through radio frequency (RF) signals. In this sense, RF signals can be used for both energy and information transfer. In order to carry out this energy and information transfer simultaneously, it is necessary to apply certain techniques that allow separating these two types of signals, both in transmission and reception. In practice, this energy transfer is not a trivial matter, due to the limitations that exist in the transmission and reception of this type of signals, as well as the high losses caused by wireless channels. This is why it is necessary to provide techniques that improve efficiency from the point of view of both the transmitter and the energy harvester, located at the receiver. On the other hand, from the point of view of the losses caused by the channel, new techniques can be used to mitigate this problem, extending the working range of the systems. As an additional requirement on the road to Sixth Generation (6G) technologies, the provision of security is a major concern in the context of future wireless networks, and those operating under the energy harvesting paradigm are no exception. The inherent nature of wireless communications to spread the signal in all directions (broadcast) makes them vulnerable to threats from external agents capable of stealing information. But, in the context of IoT where low-cost/complexity nodes, with strict energy and resource constraints, are the main components, traditional techniques for secure information transmission are not compatible. Therefore, it is necessary to provide techniques that do not require such a high computational cost and can be exploited by any device.

Non-orthogonal multiple access (NOMA), with its exceptional spectrum efficiency, was thought to be a promising technology for upcoming wireless communications. Physical layer security has also been investigated to improve the security performance of the system. Power-domain NOMA has been considered for this paper, where multiple users can share the same spectrum which bases this sharing on distinct power values. Power allocation is used to allocate different power to the users based on their channel condition. Data signals of different users are superimposed on the transmitter's side, and the receiver uses successive interference cancellation (SIC) to remove the unwanted signals before decoding its own signal. There exist an eavesdropper whose motive is to eavesdrop on the confidential information that is being shared with the users. The network model developed in this way consists of two links, one of which considers the relay transmission path from the source to Near User to Far User and the other of which takes into account the direct transmission path from the source to the destination, both of which experience Nakagami-m fading. To degrade the eavesdropper's channel, the jamming technique is used against the eavesdropper where users are assumed to be in a full-duplex mode which aims to improve the security of the physical layer. Secrecy performance metrics such as secrecy outage probability, secrecy capacity, etc. are evaluated and analyzed for the considered system. Mathematical analysis and simulation using MATLAB are done to assess, analyze and visualize the system's performance in the presence of an eavesdropper when the jamming technique is applied. According to simulation results, the active jamming approach enhances the secrecy performance of the entire system and leads to a positive improvement in the secrecy rate.