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The purpose of this paper is to examine the implications of the COVID-19 pandemic on internal auditing as the pandemic forced individual internal auditors and audit teams to conduct the work remotely.

Five in-depth semi-structured interviews of internal audit experts that work in German retail and manufacturing industry were conducted between February and April 2021.

The authors find that the importance of audit technologies did not change significantly due to the pandemic, as audit technologies were already an integral part of internal audits. Interestingly, the transition to remote audits occurred with remarkable speed and efficiency. The presence of well-functioning information and communication technologies emerges as a critical facilitator for effective remote communication, collaboration and data exchange. However, audit technologies can only partially replace physical on-site examinations and human interaction. The main challenges of remote audits are related to the auditing of non-digitalized processes and the inherent limitations of auditee interviews and interactions.

The authors' interview approach does not allow to cover variations between industries and between countries. While internal audit experts provided notably consistent responses during the interviews, acknowledging that the sample size is very small is important.

The COVID-19 pandemic serves as a catalyst for increased digitalization and technology adoption within the realm of internal auditing. A hybrid approach combining the benefits of on-site and remote audits is expected to prevail in the future.

The paper is among the first to document the effects of the COVID-19 pandemic on the work of internal auditing using field-based research methods.

This study is aimed at assessing the information security management practice with a focus on banking card security in selected financial institutions in Ethiopia, using an international information security standard as a benchmark. It is to identify the gaps and recommend best security practices to help financial institutions meet the required security compliance.

Two financial sectors were purposively selected. A total of twenty-five respondents (IT executives and IT staff) were included in the study. Quantitative data was collected using the PCI-DSS (Payment Card Industry Data Security Standard) security standard questionnaire. In addition, observation and document analysis were made.

The result shows that most of the essential security management activities in the financial sectors do not comply with the international security standard. Similarly, the level of most of the indispensable security requirements that should be in place is found to be below the acceptable level. The study also revealed major security factors that prohibit the financial sectors from PCI-DSS security standard compliance.

This study assessed the information security management practice with a focus on banking card security and tried to figure out the limitations of security practices of the organizations surveyed based on the standard adopted. The topic has not been well explored especially in the Ethiopia context. Hence, the result can positively influence security policies, particularly in the banking sector.

The purpose of this paper is to investigate the way technology affects the provision of prehospital emergency care, upgrading the quality of services offered and significantly reducing the risk of premature termination of the patients.

The paper presents the development of the eEKAB, a pilot emergency medical information system that simulates the main services offered by the Greek National Instant Aid Centre (EKAB). The eEKAB was developed on an agile system methodology. From a technical perspective, the features and the technology were mainly chosen to provide reliable and user-friendly interfaces that will attract many users. eEKAB is based on three important pillars for offering health care to the patients: the “On-time Incident Reporting”, the “On-time Arrival at the Incident” and “Transfer to the Health Center”. According to the literature review, the emergency medical services (EMS) systems that combine all the features are very few.

It reduces the total time of the EMS procedures and it allows for an easier management of EMS, by providing a better allocation of human resources and a better geographical distribution of ambulances. The evaluation displayed that it is a very helpful application for the ambulance drivers as it reduces the ambulance response time to arrive in the patient's location and contributes significantly to the general performance of the prehospital medical care system. Also, the survey verified the importance of implementing eEKAB on a larger scale beyond the pilot usage. It is worth mentioning that the younger ambulance drivers had a more positive view for the purpose of the application.

The paper clearly identifies implications for further research. Regarding interoperability, the mobile app cooperates with the Operational Center of EKAB, while further collaboration could be achieved with other operational ambulance handling center, mainly, of the private sector. The system can evolve to include better communications among the EKAB departments. Particularly, the ambulance crew as well as the doctors should be informed with more incident features such as the emergency signal so that they know whether to open the siren, the patient's name, etc. The authors are currently working on implementing some features to provide effective medical health services to the patient in the ambulance.

eEKAB will have very significant implications in case of its enforcement, such as the reduction of the total time of EMS procedures with a corresponding reduction of the operating costs of an accident management system and an ambulance fleet handling system while in parallel informing in time the doctors/clinics. It will provide better distribution of ambulances as well as of total human resources. It will greatly assist ambulance drivers, while reducing ambulance response time to reach the patient's location. In other words, the authors will have a better performance of the whole prehospital care system.

Providing emergency care before the hospital is of great importance for upgrading the quality of health services provided at the accident site, thus significantly reducing the risk of premature death of patients. This in itself has a significant social implication.

The paper demonstrates a solid understanding in the field of the EMS systems and the corresponding medical services offered. It proposes the development of an effective, feasible and innovative EMS information system that will improve the existing emergency health care system in Greece (EKAB). An in depth literature review and presentation of the adopted new technologies and the respective architecture take place. An evaluation and statistical validation were conducted for proving the high applicability of eEKAB in case of real-life running.

The COVID-19 pandemic has disrupted the ‘real’ world and substantially impacted the virtual world and thus the Internet ecosystem. It has caused a significant exogenous shock that offers a wealth of natural experiments and produced new data about broadband, clouds, and the Internet in times of crisis. In this chapter, we characterise and evaluate the evolving impact of the global COVID-19 crisis on traffic patterns and loads and the impact of those on Internet performance from multiple perspectives. While we place a particular focus on deriving insights into how we can better respond to crises and better plan for the post-COVID-19 ‘new normal’, we analyse the impact on and the responses by different actors of the Internet ecosystem across different jurisdictions. With a focus on the USA and Europe, we examine the responses of both public and private actors, with the latter including content and cloud providers, content delivery networks, and Internet service providers (ISPs). This chapter makes two contributions: first, we derive lessons learned for a future post-COVID-19 world to inform non-networking spheres and policy-making; second, the insights gained assist the networking community in better planning for the future.

Although we have achieved a greater understanding of cryptomarket specifics, evidence on the consumer side of cryptomarkets is still needed – not only regarding the role of cryptomarkets on individual drug-using careers but also on the motives for buying illicit drugs from cryptomarkets. Moreover, research has indicated that national differences exist regarding different variables relating to cryptomarket use and prevalence, as well as to why users are drawn to these markets. In this chapter, the author presents the results of a Belgian case study focusing on drug cryptomarket buyers. Using an online quantitative survey (N = 99) and semi-structured interviews (N = 10), we gain exploratory insight into the motives of Belgian buyers sourcing illicit drugs from cryptomarkets and how they believe these cryptomarkets affect their drug-using careers. Results indicate that most of the respondents had bought drugs offline before buying them from cryptomarkets and that the frequency of their drug use did not change once cryptomarkets were accessed. Almost 60% of our respondents, however, consumed different drugs or a wider range of drugs following their cryptomarket use. Furthermore, most of the respondents purchased from cryptomarkets for their personal consumption, and some of them also shared their supply with friends, that is, social supply. The alternative drug offer was the principal reason why they were using cryptomarkets, followed by curiosity and the price and the quality of the drugs. Although the respondents in this study were well aware of different risks related to market vendors, market administrators, and law enforcement, these risks were considered to be minimal and part of the cryptomarket environment. The results of this case study are informative and highlight areas requiring further research.

Doxing refers to the intentional public release by a third party of personal data without consent, often with the intent to humiliate, intimidate, harass, or punish the individual concerned. Intuitively, it is tempting to condemn doxing as a crude form of cyber violence that weaponizes personal data. When it is used as a strategy of resistance by the powerless to hold the powerful accountable, however, a more nuanced understanding is called for. This chapter focuses on the doxing phenomenon in Hong Kong, where doxing incidents against police officers and their family members have skyrocketed since 2019 (a 75-fold increase over 2018). It contends that doxing for political purposes is closely related to digital vigilantism, signifying a loss of confidence in the ruling authority and a yearning for an alternative form of justice. The chapter therefore argues that public interest should be recognized as a legal defense in doxing cases when those discharging or entrusted with public duty are the targets. Equally, it is important to confine the categories of personal data disclosed to information necessary to reveal the alleged wrongdoer or wrongdoing. Only in this way can a fair balance be struck between privacy, freedom of expression, and public interest.

This paper presents a model aiming to identify the factors influencing the adoption of augmented reality (AR) for industrial services.

The study combines a literature analysis with an empirical study conducted exploring how five large industrial companies are introducing AR for supporting the provision of technical assistance and industrial services to their installed base.

The authors identify four categories (task, workforce, context and technology) that combine 18 factors that manufacturing companies should consider when introducing AR technology to support industrial services.

This paper systematises the fragmented literature on technology adoption and in particular those works related to the factors affecting the adoption of AR in industrial services. Based on literature and empirical evidence, the authors propose a novel framework that can help companies in the selection of AR solution based on their specific applications and situations. This study therefore contributes also to the existing literature on the adoption of I4.0 and digital technologies in industrial services.

The purpose of the article is to assess the effectiveness, compliance, adoption and lessons learnt from the pilot implementation of a data integration solution between an acute care hospital information system (HIS) and a long-term care (LTC) home electronic medical record through a case report.

Utilization statistics of the data integration solution were captured at one-month post implementation and again one year later for both the emergency department (ED) and LTC home. Clinician feedback from surveys and structured interviews was obtained from ED physicians and a multidisciplinary LTC group.

The authors successfully exchanged health information between a HIS and the electronic medical record (EMR) of an LTC facility in Canada. Perceived time savings were acknowledged by ED physicians, and actual time savings as high as 45 min were reported by LTC staff when completing medication reconciliation. Barriers to adoption included awareness, training efficacy and delivery models, workflow integration within existing practice and the limited number of facilities participating in the pilot. Future direction includes broader staff involvement, expanding the number of sites and re-evaluating impacts.

A data integration solution to exchange clinical information can make patient transfers more efficient, reduce data transcription errors, and improve the visibility of essential patient information across the continuum of care.

Although there has been a large effort to integrate health data across care levels in the United States and internationally, the groundwork for such integrations between interoperable systems has only just begun in Canada. The implementation of the integration between an enterprise LTC electronic medical record system and an HIS described herein is the first of its kind in Canada. Benefits and lessons learnt from this pilot will be useful for further hospital-to-LTC home interoperability work.

This paper aims to explore the impact of salespeople’s goal orientation and self-regulatory mode on their performance through sales ambidexterity and sales technology infusion (STI) using a sales technology ecosystem approach.

This paper adopts a qualitative methodology, through in-depth interviews with salespeople from a diverse range of industries, age profiles and contexts, to explore the narratives and original meanings related to their goal orientation, self-regulatory mode, ambidexterity, STI and performance.

Sceptics are salespeople who may fear or hesitate to fully use the sales technology, whereas enthusiasts are ambidextrous salespeople with high STI, who are more open to change and able to face uncertainty, regardless of the differences in their background in terms of industry, age and experience.

STI may be influenced by individual factors, such as the salesperson’s goal orientation and self-regulatory mode. Hence, sales organizations should try to foster and facilitate further STI and sales ambidexterity, which are key to achieving positive outcomes in today’s technology-intensive sales settings.

This paper extends the current literature on sales technology and sales ambidexterity within a sales technology ecosystem perspective and provides new insight on the combined impact of these variables on the salesperson’s performance.

This case study aims to analyse the different factors that cause a decline in an organisation's performance. It projects data for the prospective case readers to explore the possible approaches for the Chairman-cum-Managing Director (CMD) of Mahanagar Telephone Nigam Limited (MTNL) and Bharat Sanchar Nigam Limited (BSNL) to turnaround both the organisations. Furthermore, the case compels the readers to study the Indian Telecom industry to analyse the competitive behaviour and the consequent actions necessary to survive and thrive amongst their peers. From the theoretical perspective, the case emphasises the recent change observed in the Telecom industry regarding the transition from value-chain to value-network.

The authors collected the case facts and data for the case study from secondary sources like the latest news articles, the CRISIL database, company annual statements, company press releases and government regulatory body web portals.

The case study has identified the issues pertinent in the public sector companies in India, especially in the telecom sector, concerning leadership, pending government financial commitments and a slow-moving attitude towards taking action.

The case study highlights the management problems faced by the CMD of the two public sector telecom companies i.e. BSNL and MTNL.