Juridiske aspekter ved IT

Das elektronische Veranlagungsverfahren ist mit vielen Neuerungen für Steuerpflichtige und Finanzverwaltung, aber auch für Steuerberater verbunden. So ergeben sich neue Fragestellungen im Zusammenhang mit der elektronischen Übermittlung der Steuererklärung, der E-Bilanz, dem Umgang mit der Einreichung von Belegen im Rahmen der Abgabe von Steuererklärungen, dem Freitextfeld sowie den Daten, die von Dritten gemeldet und elektronisch abgerufen werden können. Die Prüfung von etwaigen straf- und haftungsrechtlichen Gefahren sowie berufsrechtlichen Aspekten für Steuerberater steht im Fokus dieser Arbeit. Hierdurch wird aufgezeigt, inwieweit sich durch den Wandel zum ¿E-Government" neue Funktionen für Steuerberater ergeben und sich Verantwortlichkeiten verschieben.

This volume reflects on the recent explosion of at-home digital health care. It explores the ethical, legal, and regulatory impacts of this shift away from the 20th-century focus on clinics and hospitals towards a more modern health care model. This title is also available as Open Access on Cambridge Core.

Dieses Praktikerhandbuch gibt einen praxisnahen Überblick über die Vorgaben der DSGVO und das deutsche Datenschutzrecht. Das Handbuch widmet sich unter anderem den organisatorischen und materiellen Datenschutzanforderungen, den Rechten der betroffenen Personen, der Rolle der Aufsichtsbehörden, den Schadensersatzanspüchen und den Bußgeldern nach der Verordnung, sowie deutschen nationalen Besonderheiten. Es enthält zahlreiche Praxishinweise und Anwendungsbeispiele sowie eine kompakte Übersicht zu den datenschutzrechtlichen Vorgaben für ausgewählte Verarbeitungssituationen mit hoher Praxisrelevanz, wie Cloud Computing, Big Data und Künstliche Intelligenz. Das Handbuch wurde für die zweite Auflage vollständig überarbeitet und berücksichtigt umfangreich neue datenschutzrechtliche Rechtsprechung und Behördenstellungnahmen.

The book covers the prime requirements for a secure Internet of Things (IoT) setup. The book discusses security concerns of an IoT setup by uncovering the present challenges in standardization of data routing, data integrity, device supervision, IoT integration, information storage, IoT performance, and security solutions.

This book explores how smart cities enable new and playful ways for citizens to experience, inhabit and socialise within urban environments. It will be a resource for scholars and researchers of information technology.

Privacy: Algorithms and Society focuses on encryption technologies and privacy debates in journalistic crypto-cultures, countersurveillance technologies, digital advertising, and cellular location data.Important questions are raised such as: How much information will we be allowed to keep private through the use of encryption on our computational devices? What rights do we have to secure and personalized channels of communication, and how should those be balanced by the state's interests in maintaining order and degrading the capacity of criminals and rival state actors to organize through data channels? What new regimes may be required for states to conduct digital searches, and how does encryption act as countersurveillance? How have key debates relied on racialized social constructions in their discourse? What transformations in journalistic media and practices have occurred with the development of encryption tools? How are the digital footprints of consumers tracked and targeted?Scholars and students from many backgrounds as well as policy makers, journalists, and the general reading public will find a multidisciplinary approach to questions of privacy and encryption encompassing research from Communication, Sociology, Critical Data Studies, and Advertising and Public Relations.

This book reflects on the development of Nigeria's intellectual property law and outlines the urgent need for reform.Bringing together expert contributors from around the world, the book identifies and discusses the inadequacies and lacunas in current intellectual property law, and how it is practiced and applied in Nigeria. The book argues that the revision and reform of Nigeria's intellectual property law will be vital for the country's development and national interests, whilst also recognising that Nigeria's legal provisions must sit within a broader global context. Divided into three parts, the book discusses patents, trademarks, and copyright in the context of broad overarching themes affecting all aspects of intellectual property law.Honouring Professor Adebambo Adewopo SAN, the pioneering thinker in Nigerian intellectual property law, this book will be an important resource for researchers working on African Law.

An Introduction to Cyberpsychology provides a comprehensive introduction to this rapidly growing discipline. Fully updated in its second edition, the book encourages students to critically evaluate the psychology of online interactions, and to develop appropriate research methodologies to complete their own work in this field.

The book is a collection of cutting-edge research on the topic of explainable agency in artificial intelligence (XAI), including counterfactuals, fairness, human evaluations, and iterative and active communication among agents.

Digital Totalitarianism: Algorithms and Society focuses on important challenges to democratic values posed by our computational regimes: policing the freedom of inquiry, risks to the personal autonomy of thought, NeoLiberal management of human creativity, and the collapse of critical thinking with the social media fueled rise of conspiranoia.Digital networks allow for a granularity and pervasiveness of surveillance by government and corporate entities. This creates power asymmetries where each citizen's daily 'data exhaust' can be used for manipulative and controlling ends by powerful institutional actors. This volume explores key erosions in our fundamental human values associated with free societies by covering government surveillance of library-based activities, cognitive enhancement debates, the increasing business orientation of art schools, and the proliferation of conspiracy theories in network media.Scholars and students from many backgrounds, as well as policy makers, journalists and the general reading public will find a multidisciplinary approach to questions of totalitarian tendencies encompassing research from Communication, Rhetoric, Library Sciences, Art and New Media.

Democratic Frontiers: Algorithms and Society focuses on digital platforms' effects in societies with respect to key areas such as subjectivity and self-reflection, data and measurement for the common good, public health and accessible datasets, activism in social media and the import/export of AI technologies relative to regime type.Digital technologies develop at a much faster pace relative to our systems of governance which are supposed to embody democratic principles that are comparatively timeless, whether rooted in ancient Greek or Enlightenment ideas of freedom, autonomy and citizenship. Algorithms, computing millions of calculations per second, do not pause to reflect on their operations. Developments in the accumulation of vast private datasets that are used to train automated machine learning algorithms pose new challenges for upholding these values. Social media platforms, while the key driver of today's information disorder, also afford new opportunities for organized social activism. The US and China, presumably at opposite ends of an ideological spectrum, are the main exporters of AI technology to both free and totalitarian societies. These are some of the important topics covered by this volume that examines the democratic stakes for societies with the rapid expansion of these technologies.Scholars and students from many backgrounds as well as policy makers, journalists and the general reading public will find a multidisciplinary approach to issues of democratic values and governance encompassing research from Sociology, Digital Humanities, New Media, Psychology, Communication, International Relations and Economics.Chapter 3 of this book is available for free in PDF format as Open Access from the individual product page at www.routledge.com. It has been made available under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license

Deep Fakes: Algorithms and Society focuses on the use of artificial intelligence technologies to produce fictitious photorealistic audiovisual clips that are indistinguishable from traditional video media.For over a century, the indexical relationship of the photographic image, and its related media of film and video, to the scene of capture has served as a basis for truth claims. Historically, the iconicity of these images has featured a causal traceback to actual light rays in a particular time and space, which were fixed by chemical reactions or digital sensors to the resultant image. Today, photorealistic audiovisual media can be generated from deep learning networks that sever any connection to an actual event. Should society instantiate new regimes to manage this new challenge to our sense of reality and the traditional evidential capacities of the 'mechanical image'? How do these images generate information disorder while also providing the basis for legitimate tools used in entertainment and creative industries?Scholars and students from many backgrounds, as well as policymakers, journalists and the general reading public, will find a multidisciplinary approach to questions posed by deep fake research from Communication, International Studies, Writing and Rhetoric.

This book explores the intersection of cybersecurity and education technologies, providing practical solutions, detection techniques, and mitigation strategies to ensure a secure and protected learning environment in the face of evolving cyber threats.

This volume is a collation of articles on counter forensics practices and digital investigative methods from the perspective of crime science. The book also shares alternative dialogue on information security techniques used to protect data from unauthorised access and manipulation.Scandals such as those at OPCW and Gatwick Airport have reinforced the importance of crime science and the need to take proactive measures rather than a wait and see approach currently used by many organisations. This book proposes a new approach in dealing with cybercrime and unsociable behavior involving remote technologies using a combination of evidence-based disciplines in order to enhance cybersecurity and authorised controls. It starts by providing a rationale for combining selected disciplines to enhance cybersecurity by discussing relevant theories and highlighting the features that strengthen privacy when mixed. The essence of a holistic model is brought about by the challenge facing digital forensic professionals within environments where tested investigative practices are unable to provide satisfactory evidence and security. This book will be of interest to students, digital forensic and cyber security practitioners and policy makers. It marks a new route in the study of combined disciplines to tackle cybercrime using digital investigations and crime science.

Computational Methods for Communication Science showcases the use of innovative computational methods in the study of communication.This book discusses the validity of using big data in communication science and showcases a number of new methods and applications in the fields of text and network analysis. Computational methods have the potential to greatly enhance the scientific study of communication because they allow us to move towards collaborative large-N studies of actual behavior in its social context. This requires us to develop new skills and infrastructure and meet the challenges of open, valid, reliable, and ethical "big data" research. This volume brings together a number of leading scholars in this emerging field, contributing to the increasing development and adaptation of computational methods in communication science.The chapters in this book were originally published as a special issue of the journal Communication Methods and Measures.

This book sets out to define and consolidate the field of bioinformation studies in its transnational and global dimensions, drawing on debates in science and technology studies, anthropology and sociology. It provides situated analyses of bioinformation journeys across domains and spheres of interpretation. As unprecedented amounts of data relating to biological processes and lives are collected, aggregated, traded and exchanged, infrastructural systems and machine learners produce real consequences as they turn indeterminate data into actionable decisions for states, companies, scientific researchers and consumers. Bioinformation accrues multiple values as it transverses multiple registers and domains, and as it is transformed from bodies to becoming a subject of analysis tied to particular social relations, promises, desires and futures. The volume harnesses the anthropological sensibility for situated, fine-grained, ethnographically grounded analysis to develop an interdisciplinary dialogue on the conceptual, political, social and ethical dimensions posed by bioinformation.

Artificial Intelligence for Cyber Defence and Smart Policing will describe the best way of practising artificial intelligence for cyber defence and smart policing.

This book shares new methodologies, technologies, and practices for resolving issues associated with leveraging AI-centric modeling, data analytics, ML-aided models, IoT-driven applications, and cybersecurity techniques in the era of the Industrial Revolution 4.0.

This book constitutes the proceedings of the 17th IFIP WG 11.12 International Symposium on Human Aspects of Information Security and Assurance, HAISA 2023, held in Kent, United Kingdom, in July 2023. The 37 full papers presented in this volume were carefully reviewed and selected from 54 submissions. They are organized in the following topical sections: education and training; management, policy and skills; evolving threats and attacks; social-technical factors; and research methods.