7,015 research outputs found

    Challenges in the Design and Implementation of IoT Testbeds in Smart-Cities : A Systematic Review

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    Advancements in wireless communication and the increased accessibility to low-cost sensing and data processing IoT technologies have increased the research and development of urban monitoring systems. Most smart city research projects rely on deploying proprietary IoT testbeds for indoor and outdoor data collection. Such testbeds typically rely on a three-tier architecture composed of the Endpoint, the Edge, and the Cloud. Managing the system's operation whilst considering the security and privacy challenges that emerge, such as data privacy controls, network security, and security updates on the devices, is challenging. This work presents a systematic study of the challenges of developing, deploying and managing urban monitoring testbeds, as experienced in a series of urban monitoring research projects, followed by an analysis of the relevant literature. By identifying the challenges in the various projects and organising them under the V-model development lifecycle levels, we provide a reference guide for future projects. Understanding the challenges early on will facilitate current and future smart-cities IoT research projects to reduce implementation time and deliver secure and resilient testbeds

    An empirical investigation of the relationship between integration, dynamic capabilities and performance in supply chains

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    This research aimed to develop an empirical understanding of the relationships between integration, dynamic capabilities and performance in the supply chain domain, based on which, two conceptual frameworks were constructed to advance the field. The core motivation for the research was that, at the stage of writing the thesis, the combined relationship between the three concepts had not yet been examined, although their interrelationships have been studied individually. To achieve this aim, deductive and inductive reasoning logics were utilised to guide the qualitative study, which was undertaken via multiple case studies to investigate lines of enquiry that would address the research questions formulated. This is consistent with the author’s philosophical adoption of the ontology of relativism and the epistemology of constructionism, which was considered appropriate to address the research questions. Empirical data and evidence were collected, and various triangulation techniques were employed to ensure their credibility. Some key features of grounded theory coding techniques were drawn upon for data coding and analysis, generating two levels of findings. These revealed that whilst integration and dynamic capabilities were crucial in improving performance, the performance also informed the former. This reflects a cyclical and iterative approach rather than one purely based on linearity. Adopting a holistic approach towards the relationship was key in producing complementary strategies that can deliver sustainable supply chain performance. The research makes theoretical, methodological and practical contributions to the field of supply chain management. The theoretical contribution includes the development of two emerging conceptual frameworks at the micro and macro levels. The former provides greater specificity, as it allows meta-analytic evaluation of the three concepts and their dimensions, providing a detailed insight into their correlations. The latter gives a holistic view of their relationships and how they are connected, reflecting a middle-range theory that bridges theory and practice. The methodological contribution lies in presenting models that address gaps associated with the inconsistent use of terminologies in philosophical assumptions, and lack of rigor in deploying case study research methods. In terms of its practical contribution, this research offers insights that practitioners could adopt to enhance their performance. They can do so without necessarily having to forgo certain desired outcomes using targeted integrative strategies and drawing on their dynamic capabilities

    Blockchain Technology: Disruptor or Enhnancer to the Accounting and Auditing Profession

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    The unique features of blockchain technology (BCT) - peer-to-peer network, distribution ledger, consensus decision-making, transparency, immutability, auditability, and cryptographic security - coupled with the success enjoyed by Bitcoin and other cryptocurrencies have encouraged many to assume that the technology would revolutionise virtually all aspects of business. A growing body of scholarship suggests that BCT would disrupt the accounting and auditing fields by changing accounting practices, disintermediating auditors, and eliminating financial fraud. BCT disrupts audits (Lombard et al.,2021), reduces the role of audit firms (Yermack 2017), undermines accountants' roles with software developers and miners (Fortin & Pimentel 2022); eliminates many management functions, transforms businesses (Tapscott & Tapscott, 2017), facilitates a triple-entry accounting system (Cai, 2021), and prevents fraudulent transactions (Dai, et al., 2017; Rakshit et al., 2022). Despite these speculations, scholars have acknowledged that the application of BCT in the accounting and assurance industry is underexplored and many existing studies are said to lack engagement with practitioners (Dai & Vasarhelyi, 2017; Lombardi et al., 2021; Schmitz & Leoni, 2019). This study empirically explored whether BCT disrupts or enhances accounting and auditing fields. It also explored the relevance of audit in a BCT environment and the effectiveness of the BCT mechanism for fraud prevention and detection. The study further examined which technical skillsets accountants and auditors require in a BCT environment, and explored the incentives, barriers, and unintended consequences of the adoption of BCT in the accounting and auditing professions. The current COVID-19 environment was also investigated in terms of whether the pandemic has improved BCT adoption or not. A qualitative exploratory study used semi-structured interviews to engage practitioners from blockchain start-ups, IT experts, financial analysts, accountants, auditors, academics, organisational leaders, consultants, and editors who understood the technology. With the aid of NVIVO qualitative analysis software, the views of 44 participants from 13 countries: New Zealand, Australia, United States, United Kingdom, Canada, Germany, Italy, Ireland, Hong Kong, India, Pakistan, United Arab Emirates, and South Africa were analysed. The Technological, Organisational, and Environmental (TOE) framework with consequences of innovation context was adopted for this study. This expanded TOE framework was used as the theoretical lens to understand the disruption of BCT and its adoption in the accounting and auditing fields. Four clear patterns emerged. First, BCT is an emerging tool that accountants and auditors use mainly to analyse financial records because technology cannot disintermediate auditors from the financial system. Second, the technology can detect anomalies but cannot prevent financial fraud. Third, BCT has not been adopted by any organisation for financial reporting and accounting purposes, and accountants and auditors do not require new skillsets or an understanding of the BCT programming language to be able to operate in a BCT domain. Fourth, the advent of COVID-19 has not substantially enhanced the adoption of BCT. Additionally, this study highlights the incentives, barriers, and unintended consequences of adopting BCT as financial technology (FinTech). These findings shed light on important questions about BCT disrupting and disintermediating auditors, the extent of adoption in the accounting industry, preventing fraud and anomalies, and underscores the notion that blockchain, as an emerging technology, currently does not appear to be substantially disrupting the accounting and auditing profession. This study makes methodological, theoretical, and practical contributions. At the methodological level, the study adopted the social constructivist-interpretivism paradigm with an exploratory qualitative method to engage and understand BCT as a disruptive innovation in the accounting industry. The engagement with practitioners from diverse fields, professions, and different countries provides a distinctive and innovative contribution to methodological and practical knowledge. At the theoretical level, the findings contribute to the literature by offering an integrated conceptual TOE framework. The framework offers a reference for practitioners, academics and policymakers seeking to appraise comprehensive factors influencing BCT adoption and its likely unintended consequences. The findings suggest that, at present, no organisations are using BCT for financial reporting and accounting systems. This study contributes to practice by highlighting the differences between initial expectations and practical applications of what BCT can do in the accounting and auditing fields. The study could not find any empirical evidence that BCT will disrupt audits, eliminate the roles of auditors in a financial system, and prevent and detect financial fraud. Also, there was no significant evidence that accountants and auditors required higher-level skillsets and an understanding of BCT programming language to be able to use the technology. Future research should consider the implications of an external audit firm as a node in a BCT network on the internal audit functions. It is equally important to critically examine the relevance of including programming languages or codes in the curriculum of undergraduate accounting students. Future research could also empirically evaluate if a BCT-enabled triple-entry system could prevent financial statements and management fraud

    Technology Assessment in a Globalized World

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    This open access book explores the relevance of the concept of technology assessment (TA) on an international and global level. Technologies play a key role in addressing global challenges such as climate change, population aging, digitization, and health. At the same time, their use increases the need for coordinated action and governance at the global level in the field of science, technology and innovation (STI). Featuring case studies on STI fields such as energy, biotechnology, artificial intelligence, and health technology, as well as TA activities at the national and international levels, this book reflects on the challenges and opportunities of global technology governance. It also provides an in-depth discussion of current governmental STI cultures and systems, societal expectations, and the policy priorities needed to achieve coordinated and effective STI intervention in policymaking and public debate at the global level. Lastly, the book promotes the establishment of a forum for a truly global dialogue of TA practitioners, fostering the articulation of their needs, knowledge and perspectives

    Vitamins C and D

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    The global coronavirus pandemic has highlighted the paramount importance of immune health and the nutrient status of peoples worldwide. Vitamins C and D have important roles in both the innate and adaptive immune systems and are known to support healthy immune function. Both vitamins C and D have gene regulatory roles with the ability to up- and down-regulate thousands of genes, thus playing pleotropic roles in human health and disease. People from low- and middle-income countries tend to have inadequate micronutrient intakes and status, as do specific subgroups from high-income countries. This can affect their resistance to both communicable and non-communicable diseases and the severity of these diseases. In this Special Issue, we have compiled review articles and research papers (both observational and interventional studies) that explore the role of vitamins C and D in numerous aspects of global and population health

    Data journeys in the sciences

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    This is the final version. Available from Springer via the DOI in this record. This groundbreaking, open access volume analyses and compares data practices across several fields through the analysis of specific cases of data journeys. It brings together leading scholars in the philosophy, history and social studies of science to achieve two goals: tracking the travel of data across different spaces, times and domains of research practice; and documenting how such journeys affect the use of data as evidence and the knowledge being produced. The volume captures the opportunities, challenges and concerns involved in making data move from the sites in which they are originally produced to sites where they can be integrated with other data, analysed and re-used for a variety of purposes. The in-depth study of data journeys provides the necessary ground to examine disciplinary, geographical and historical differences and similarities in data management, processing and interpretation, thus identifying the key conditions of possibility for the widespread data sharing associated with Big and Open Data. The chapters are ordered in sections that broadly correspond to different stages of the journeys of data, from their generation to the legitimisation of their use for specific purposes. Additionally, the preface to the volume provides a variety of alternative “roadmaps” aimed to serve the different interests and entry points of readers; and the introduction provides a substantive overview of what data journeys can teach about the methods and epistemology of research.European CommissionAustralian Research CouncilAlan Turing Institut

    Inclusion de-moderation hypothesis: Egyptian secularists in democratization

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    Democratization could lead to de-moderation. This is the proposed argument of this thesis which studies the impact of political openings on secularist forces in Egypt between 1970 and 2013, a timeframe which crosses Sadat, Mubarak, and the post-revolution periods, witnessing several waves of repression and inclusion. The thesis presents two secular cases: the Tagammu Party, which was pushed towards statism by political liberalization in the 1980s, and the Revolutionary Socialists, who shifted in an anti-institutional direction after democratization in 2011-13. These opposing pathways seem to challenge the inclusion-moderation hypothesis. Introducing the moderation theory to secular actors opens a broad spectrum in which to comprehend the under-studied field of Arab secularism and rethinking, and at the same time, the scope of moderation hypotheses. The study demonstrates how these two parties responded to political openings, evaluated political opportunities, and assessed the feasibility of the elections and their capacity to compete with other opposition rivals, namely the Islamists
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