8,608 research outputs found

    Triple-Entry Accounting and System Integration

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    Triple Entry Accounting (TEA) provides an opportunity for fundamental change in accounting. TEA is a foundational development of Blockchain technology, which is considered a pillar of the Fourth Industrial Revolution. Nevertheless, in order to augment its impact, TEA should be integrated with other systems. This paper aims to examine the relationship of TEA with system integration (SI) and how it can affect integration. This study reviews the SI literature in the context of accounting, examines how the literature on TEA has evolved over the years, and finally contributes to the analysis of how TEA is related to integration. A key theme is the connection of accounting controls and system integration. The methodology of the four design principles of control in system integration is adopted. Transparency is the main perspective of these principles. It was found that TEA promotes transparency, reduces the risk of fraud, and facilitates system integration

    Configuration Management of Distributed Systems over Unreliable and Hostile Networks

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    Economic incentives of large criminal profits and the threat of legal consequences have pushed criminals to continuously improve their malware, especially command and control channels. This thesis applied concepts from successful malware command and control to explore the survivability and resilience of benign configuration management systems. This work expands on existing stage models of malware life cycle to contribute a new model for identifying malware concepts applicable to benign configuration management. The Hidden Master architecture is a contribution to master-agent network communication. In the Hidden Master architecture, communication between master and agent is asynchronous and can operate trough intermediate nodes. This protects the master secret key, which gives full control of all computers participating in configuration management. Multiple improvements to idempotent configuration were proposed, including the definition of the minimal base resource dependency model, simplified resource revalidation and the use of imperative general purpose language for defining idempotent configuration. Following the constructive research approach, the improvements to configuration management were designed into two prototypes. This allowed validation in laboratory testing, in two case studies and in expert interviews. In laboratory testing, the Hidden Master prototype was more resilient than leading configuration management tools in high load and low memory conditions, and against packet loss and corruption. Only the research prototype was adaptable to a network without stable topology due to the asynchronous nature of the Hidden Master architecture. The main case study used the research prototype in a complex environment to deploy a multi-room, authenticated audiovisual system for a client of an organization deploying the configuration. The case studies indicated that imperative general purpose language can be used for idempotent configuration in real life, for defining new configurations in unexpected situations using the base resources, and abstracting those using standard language features; and that such a system seems easy to learn. Potential business benefits were identified and evaluated using individual semistructured expert interviews. Respondents agreed that the models and the Hidden Master architecture could reduce costs and risks, improve developer productivity and allow faster time-to-market. Protection of master secret keys and the reduced need for incident response were seen as key drivers for improved security. Low-cost geographic scaling and leveraging file serving capabilities of commodity servers were seen to improve scaling and resiliency. Respondents identified jurisdictional legal limitations to encryption and requirements for cloud operator auditing as factors potentially limiting the full use of some concepts

    Southern Adventist University Undergraduate Catalog 2023-2024

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    Southern Adventist University\u27s undergraduate catalog for the academic year 2023-2024.https://knowledge.e.southern.edu/undergrad_catalog/1123/thumbnail.jp

    UMSL Bulletin 2023-2024

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    The 2023-2024 Bulletin and Course Catalog for the University of Missouri St. Louis.https://irl.umsl.edu/bulletin/1088/thumbnail.jp

    Modern computing: Vision and challenges

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    Over the past six decades, the computing systems field has experienced significant transformations, profoundly impacting society with transformational developments, such as the Internet and the commodification of computing. Underpinned by technological advancements, computer systems, far from being static, have been continuously evolving and adapting to cover multifaceted societal niches. This has led to new paradigms such as cloud, fog, edge computing, and the Internet of Things (IoT), which offer fresh economic and creative opportunities. Nevertheless, this rapid change poses complex research challenges, especially in maximizing potential and enhancing functionality. As such, to maintain an economical level of performance that meets ever-tighter requirements, one must understand the drivers of new model emergence and expansion, and how contemporary challenges differ from past ones. To that end, this article investigates and assesses the factors influencing the evolution of computing systems, covering established systems and architectures as well as newer developments, such as serverless computing, quantum computing, and on-device AI on edge devices. Trends emerge when one traces technological trajectory, which includes the rapid obsolescence of frameworks due to business and technical constraints, a move towards specialized systems and models, and varying approaches to centralized and decentralized control. This comprehensive review of modern computing systems looks ahead to the future of research in the field, highlighting key challenges and emerging trends, and underscoring their importance in cost-effectively driving technological progress

    Biomedical and Pharmacological Applications of Marine Collagen

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    Biomimetic polymers and materials have been widely used in a variety of biomedical and pharmacological applications. Particularly, collagen-based biomaterials have been extensively applied in various biomedical fields, such as scaffolds in tissue engineering. However, there are many challenges associated with the use of mammalian collagen, including the issues of religious constrains, allergic or autoimmune reactions, and the spread of animal diseases. Over the past few decades, marine collagen (MC) has emerged as a promising biomaterial for biomedical and pharmacological applications. Marine organisms are a rich source of structurally novel and biologically active compounds, and to date, many biological components have been isolated from various marine resources. MC offers advantages over mammalian collagen due to its water solubility, low immunogenicity, safety, biocompatibility, antimicrobial activity, functionality, and low production costs. Due to its characteristics and physicobiochemical properties, it has tremendous potential for use as a scaffold biomaterial in tissue engineering and regenerative medicine, in drug delivery systems, and as a therapeutic. In this Special Issue, we encourage submissions related to the recent developments, advancements, trends, challenges, and future perspectives in this new research field. We expect to receive contributions from different areas of multidisciplinary research, including—but not restricted to—extraction, purification, characterization, fabrication, and experimentation of MC, with a particular focus on their biotechnological, biomedical and pharmacological uses

    Conscious mobility for urban spaces: case studies review and indicator framework design

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    A lack of data collection on conscious mobility behaviors has been identified in current sustainable and smart mobility planning, development and implementation strategies. This leads to technocentric solutions that do not place people and their behavior at the center of new mobility solutions in urban centers around the globe. This paper introduces the concept of conscious mobility to link techno-economic analyses with user awareness on the impact of their travel decisions on other people, local urban infrastructure and the environment through systematic big data collection. A preliminary conscious mobility indicator framework is presented to leverage behavioral considerations to enhance urban-community mobility systems. Key factors for conscious mobility analysis have been derived from five case studies. The sample offers regional diversity (i.e., local, regional and the global urban contexts), as well as different goals in the transformation of conventional urban transport systems, from improving public transport efficiency and equipment electrification to mitigate pollution and climate risks, to focusing on equity, access and people safety. The case studies selected provide useful metrics on the adoption of cleaner, smarter, safer and more autonomous mobility technologies, along with novel people-centric program designs to build an initial set of conscious mobility indicators frameworks. The parameters were applied to the city of Monterrey, Nuevo Leon in Mexico focusing on the needs of the communities that work, study and live around the local urban campus of the Tecnologico de Monterrey’s Distrito Tec. This case study, served as an example of how conscious mobility indicators could be applied and customized to a community and region of interest. This paper introduces the first application of the conscious mobility framework for urban communities’ mobility system analysis. This more holistic assessment approach includes dimensions such as society and culture, infrastructure and urban spaces, technology, government, normativity, economy and politics, and the environment. The expectation is that the conscious mobility framework of analysis will become a useful tool for smarter and sustainable urban and mobility problem solving and decision making to enhance the quality of life all living in urban communities

    UMSL Bulletin 2022-2023

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    The 2022-2023 Bulletin and Course Catalog for the University of Missouri St. Louis.https://irl.umsl.edu/bulletin/1087/thumbnail.jp
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