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Information systems' security is more critical than ever before since security threats are rapidly growing. Before putting in place information systems' security measures, organizations are required to determine the maturity level of their information security governance. Literature review reveals that there is no recent study on information systems' security maturity level of banks in Ethiopia. This study thus seeks to measure the existing maturity level and examine the security gaps in order to propose possible changes in Ethiopian private banking industry's information system security maturity indicators.

Four private banks are selected as a representative sample. The system security engineering capability maturity model (SSE-CMM) is used as the maturity measurement criteria, and the measurement was based on ISO/IEC 27001 information security control areas. The data for the study were gathered using a questionnaire.

A total of 93 valid questionnaires were gathered from 110 participants in the study. Based on the SSE-CMM maturity model assessment criteria the private banking industry's current maturity level is level 2 (repeatable but intuitive). Institutions have a pattern that is repeated when completing information security operations but its existence was not thoroughly proven and institutional inconsistency still exists.

This study seeks to measure the existing maturity level and examine the security gaps in order to propose possible changes in Ethiopian private banking industry's information system security maturity indicators. This topic has not been attempted previously in the context of Ethiopian financial sector.

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.

This chapter deals with different perspectives and structural transformations between capitalist society and indigenous ways of life. I approach the A’uwẽ-Xavante myth of the theft of the jaguar’s fire, one of many versions of the story of the bird-nester, which Lévi-Strauss interprets as the acquisition of culture through cooking technique. I compare it with Proudhon’s study on property as the theft of collective force which he treats as the groundwork of the manufacturing process in capitalist society. This highlights the difference between Proudhon’s ideal mutualism, based on free access to means of production and polytechnic education, and the A’uwẽ-Xavante’s acquisition of power and its technical reproduction. Proudhon’s mutualism envisages auto-organization of collective force in cooperative work favoring its collective appropriation by the workers; while in the A’uwẽ-Xavante way of life, there is an off-centered collective force from which technical acquisition is redistributed. In common with Proudhon’s ideal labor mutualism, A’uwẽ-Xavante’s ways welcome outsiders to their means of production of people; but unlike Proudhon’s, this welcome is not for free: they have to prove their generosity and personal commitment to the game.

The purpose of this paper is to empirically identify the themes of core-competencies required for future-oriented and sustainable e-governance practices, especially across the developing nations.

The present study has been conducted using the sequential mixed method research wherein the exploratory qualitative study is first carried out with the government officials involved in e-governance implementation across India to identify the themes of core-competencies. The findings of this exploratory study are then empirically tested with the 359 respondents from Group A and Group B officers of the two government departments in India using partial least square technique.

The findings suggested that to ensure the implementation of future-oriented and sustainable e-governance, it is required to develop the core-competencies. The significant core-competencies explored are, namely, process management, employee engagement, internal service quality, external service quality, citizen satisfaction, leadership, culture and technology.

As strategic implementation of e-governance is a relatively new area of study, the present study has used the learning from core-competencies studies in the non-government sector.

The findings of this study underscore the need for strategic implementation of e-governance to have long-term success of e-governance. The requirement is to develop the core-competencies. These core-competencies are the key to making the government departments proactive in dealing with any future contingency without compromising on the departmental performance.

The present research is one of the few research studies focusing on the implementation of sustainable and future-oriented e-governance. The current study has laid the stepping stone for investigating the role of core-competencies to ensure the implementation of sustainable and future-oriented e-governance.

This study aims to adapt the updated DeLone and McLean model to evaluate the success of the local government revenue collection and information system (IS) implemented in Tanzania.

The study used a concurrent mixed research design integrating quantitative and qualitative data within a single investigation. A total of 296 users from local government authorities (LGAs) in 5 regions in Tanzania participated in the study.

The study found that the system quality and information quality had a significant positive impact whilst service quality and trust in the system had a significant negative effect. In contrast, facilitating conditions did not have an effect whatsoever. The findings from the open-ended questions and implications of the findings are discussed.

The findings from this study will help LGAs understand the factors that affect the success of the ISs in developing countries. The results indicate that in addition to information technology attributes, building trust in the system is crucial to foster user satisfaction and increase the public value of the systems.

The purpose of this paper is to examine the problem of deforestation in Amazonia and the role of the Brazilian government with regard to the capitalist demands and development needs for the region. It offers a brief historical review of public policies and programs for Amazonia, and critically analyzes their conflicting aspects. Local environmental governance (LEG) is proposed as a conceptual framework and a participatory forest management strategy for dealing with the forest destruction.

The paper is a qualitative‐based study which provides a systemic analysis of the process of occupation and the key public policies for Amazonia from over the last decades, particularly during the coup d'état regime. Based on a literature review and official documents, descriptive data are produced which helped in understanding the political phases of the Brazilian government administrations.

The study identified some participatory‐based, decentralized models of forest management and existing forest regulatory frameworks which can serve as an illustrative sketchy arrangement on how local environmental governance can become operative and serviceable for a sustainable balance between the use of natural resources, conservation and regional planning. These findings can help future investigations on governance models. The research also shows how the Brazilian government has perceived Amazonia throughout the decades and how this perception influenced the implementation of development and settlement policies for the region.

The main focus of this article is the debate on the concept of local environmental governance (LEG) as a tool for empowering the local communities through the decentralization of decision making as well as the attempt to find implemented normative and institutional structures within the Amazonian context which can translate aspects of LEG.

The purpose of this paper is to investigate how to strategically reengineer the government processes in e-governance to ensure the implementation of future-oriented and sustainable e-governance across developing countries.

This study has used learning from the theory of strategic intent. The present study has been conducted using exploratory sequential mixed method research. The findings of exploratory study, supported by extant literature on reengineering, core competencies and e-governance success, forms the basis for proposed research framework, which is empirically tested with 359 respondents from the two government departments in India using partial least square technique.

The findings of this study suggested that it is needed to reengineer the government processes with a view to develop the core competencies to ensure the long-term success of e-governance implementation in terms of future-orientation and sustainability. The reengineering transformations are found to have significant positive effect on the core competencies development that, in turn, has a positive effect on the success of e-governance.

The limitation of this study is the small sample size of qualitative and quantitative study owing to the missing willingness of government officials to respond to the research instruments.

The findings of this study would help e-governance practitioners to focus on the key strategic areas which will ensure the long-term success of e-governance and make the same valuable for the current and upcoming generations.

This study made an original contribution to e-governance literature by developing and validating a theoretical model for empirically assessing the strategic effect of business process reengineering changes on e-governance success (in terms of future orientation and sustainability) through mediating variable, core competencies.

The purpose of this study is to evaluate the chemical composition of unripe banana flour from Southeast Brazil and verify its nutritional, physiological and biochemical properties in adult Wistar rats.

Analysis of soluble solids, titratable acidity, pH, moisture, ash, lipids, proteins, carbohydrate, resistant and total starch and energy was obtained. In all, 18 male Wistar rats were given different concentrations of unripe banana flour (0, 10 and 20 per cent) and these assessments were performed: feed, caloric and water intake; weight gain; coefficient of food efficiency; weight of organs; body, tibia and femur length; total mineral of bones; and biochemistry of blood, hepatic fluids and feces.

Unripe banana flour showed a potential for weight control as well as increased fecal cholesterol excretion. These results showed the potential of unripe banana flour for obesity treatment and lipid excretion. Nevertheless, plasma triacylglycerol levels increased in the animals that received the largest amount of banana flour (20 per cent w/w), possibly because of the large amount of resistant starch in the flour, indicating the need for additional studies to confirm the mechanisms responsible for this increase.

Unripe banana flour may promote beneficial health effects (such as weight control and increased elimination of cholesterol in feces); however, the large amount of resistant starch present may be responsible for an increase in blood triacyglycerol.

The purpose of this study is to investigate the effect of audit fees, auditors' quality and board ownership on tax aggressiveness in Thailand.

The sample of this study is based on 215 firm-year observations of SET-100 listed companies in Thailand during the 2010–2018 periods. This study employs a panel least square regression with period fixed effects. The study retrieved the corporate governance variables from the downloaded annual reports, whilst the remaining data were collected from the EMIS database.

This study provides evidence that audit fees reduce tax aggressiveness and board ownership enhance tax aggressiveness among the firms. Nonaudit services provided by auditors impair auditors' independence and lead to higher tax aggressiveness. The result supports the agency theory, which explains that managers and blockholders may enjoy private benefits of control at the expense of other shareholders in the absence of market control. Thus, firms need good governance practices such as incentives paid for the effort of auditors and nonaudit services monitoring to curb such exploitation.

The results provide implications to the firms and regulators that incentives to the monitoring parties such as auditors can reduce tax aggressiveness among the firms. Nevertheless, higher ownership given to boards as incentives may lead to concentrated ownership and thus lead to the type 2 agency problem, which is between majority and minority shareholders. The result also provides caution to the regulators to monitor the nonaudit services provided by the auditors as it might impair their independence and compromise the tax paid to IRB.

This study is pioneer research discussing tax avoidance in Thailand. The Thai Government has been noticing that tax avoidance is being performed in the country, but academic discussion on this topic had never been elaborated.