Marija Boban

Information security management — Defining approaches to Information Security policies in ISMS

Information System Management and the creation of security policies in order to ensure protection from security incidents is becoming a key issue of Information Security engineering. Authors of this paper give an overview of defining security policies in ISMS in general as well as defining the areas of its use in specific.

Security challenges of the internet of things

Internet of things (furthermore IoT) by definition refers to a networked interconnection of devices in everyday use that are often equipped with ubiquitous intelligence. It is based on processing of large quantities of data in order to provide useful information/service and enables an efficient regulatory policy in the area of IoT. One of the key challenges for the realization of the IoT includes security challenges, especially in the area of privacy and confidentiality among management of heterogeneities and limitations of network capacities. Those challenges will be based on information security management systems as well as on legal foundations. When considering the legal framework of security and privacy of the IoT, it has to be determined which model of regulation should be applied. Thereby, no traditional government regulation is actually appropriate for a global system such as IoT. The most important foundation consequently will be the regulatory foundations of European union (on the territory of EU) and, consequently building the model of self-regulation based partly on state and mostly on law international agreements which are to be considered as tools to govern the IoT. This paper gives an insight into the most important security challenges related to implementation of IoT and building appropriate regulatory framework. Adoption of the regulatory framework is crucial for the development of IoT services due to adequate legal security companies will get.

The interconnection between investment in software and financial performance - The case of Republic of Croatia

Nowadays, information technology is condition sine qua non of every successful business in information economy surroundings. The implementation of daily tasks is aggravated or impossible without use of information techologies (IT). In this sense, many questions emerge - can companies use information technology as their competitive advantage? Is IT potentially the generator of increasing the financial result of a company? Specifically, the object of consideration in this paper is software, which is indispensable in terms of giving functionality to companys assets - hardware. In terms of finance and accounting, software is considered as intangible fixed asset which will be used for period longer than one year. The era of companies mainly focused on tangible assets has passed, and that implies that the average intangible assets to total assets ratio is rapidly increasing nowadays. At the same time, there is also a growth of industries which are greatly dependent on this category of assets. Bearing in mind that software is developed by the programmers, its quality can vary significantly. When developing specialized business software, it is not only important to have skilled programmers, but also to include experts who have the knowledge of certain business processes. If we take into consideration abovementioned facts, it is evident that the quality of software is inherent to successfully established business process that could potentially lead to optimal use of resources, i.e. save time and money. Statistically, the main aim of this paper is to examine the relationship between investment in software and financial performance of a company. In other words, determine if investment in information technology is significant stimulus in terms of improving financial performance of a company. The research sample was formed using companies listed on Zagreb Stock Exchange (ZSE). The data used in the statistical analysis was gathered from the financial statements publicly available at ZSEs official website.

Information and communication technologies and the new forms of organized crime in network society

The network society and the complexity of the changes that have affected digital economy is legally accompanied by the remains and traces of the past, including the addition of positive encountered numerous negative companions. This common, and now generally accepted phrase, encompasses the totality of criminal acts unauthorized affects the use, integrity and availability of technical, software or database computer system or the confidentiality of digital data. Increasingly, criminal groups are today using the Internet in the commission of crimes and offenses that are considered “traditional”. The most dangerous, among them, are new forms of organized crime. The starting point of the paper presents the concept of the role of Internet as infrastructure for new forms of organized crimes with an emphasis on regulative and legal framework for prevention of new internet crimes as well as global sharing of information threw databases in order to fight against criminality of new era. The author is also giving an overview of legal practice of sanctioning of new forms of organized crime in criminal law of Republic of Croatia threw legal regulation and conventions, what actually presents the main request for the efficiency of government repression as the body and at the same time and their placement in the legal framework which is acceptable from the standpoint of the rights of citizens, particularly as well as from the standpoint of current criminal procedure law in todays information society.

Accounting information systems and their use in regional and local governments sector: Quality, efficiency, security and control procedures as (present) challenges

The basic function of accounting information system in local government is production of information on the basis of data processing as a result of financial transactions. This kind of information usually is the foundation and support of information systems management accounting and is conceived as a system for identifying, collecting, processing and exchange of financial and other data used to support decision making.The main object of this paper is to analyse the importance and the impact of use of Accounting Information System (AIS), as well as use of information technology in accounting in whole. Also the authors will analyse the modelling of AIS, establishing quality of financial information, security of model of AIS in local government units, especially in decision making process in AIS and in internal control procedures. The authors will also give and overview of standards in financial reporting with emphaisis on ISO/IEC 2510: 2011 and XBRL global standard as well as their assessment in use in local and regional governments.

Information security and the right to privacy in Digital Economy — The case of Republic of Croatia

The complexity of the changes that have affected digital economy, as well as modern society in whole, is primarily reflected in the frequent use of terms such as information, data (and information) security, personal information, the right to privacy and the information society. As a result, numerous articles, studies and research are dealing with this topic. The starting point of the paper presents the concept of information, personal data, privacy and information security. Defining privacy or infringe the rights of persons (individuals) and personality (individuality) sets the basis for the protection of personal data and set up an adequate framework for information security in the Republic of Croatia. Also, in addition to the protection of data in this paper a special part presents the debate on the right to correction of information as an important part of data protection and at the same time as the way of protecting the rights of citizens in the information society - primarily in the Digital Economy and Government/Local Government/Public Services.

The Territorial Organization and Regionalization of Republic of Croatia in the Context of EU Enlargements - Economic Approach

Comprehensive reform of Local self-government presents one of the most important questions in the process of accession to the European Union. In ongoing discussions about effectiveness of the public sector it is almost impossible to avoid the issue of rational territorial organization of conducting public affairs as well as the question of the effectiveness of the system of local self-government which is considered a key component of the legal and political system in all modern countries In this paper the authors will present the actual situation of territorial organization and regionalization of Republic of Croatia as well as future initiatives in Local Government Reform going towards developing a rational, transparent and effective local government based on Quality management and economic analysis as the crucial measure within the Legal Framework.