8,794 research outputs found

    Resilience and food security in a food systems context

    Get PDF
    This open access book compiles a series of chapters written by internationally recognized experts known for their in-depth but critical views on questions of resilience and food security. The book assesses rigorously and critically the contribution of the concept of resilience in advancing our understanding and ability to design and implement development interventions in relation to food security and humanitarian crises. For this, the book departs from the narrow beaten tracks of agriculture and trade, which have influenced the mainstream debate on food security for nearly 60 years, and adopts instead a wider, more holistic perspective, framed around food systems. The foundation for this new approach is the recognition that in the current post-globalization era, the food and nutritional security of the world’s population no longer depends just on the performance of agriculture and policies on trade, but rather on the capacity of the entire (food) system to produce, process, transport and distribute safe, affordable and nutritious food for all, in ways that remain environmentally sustainable. In that context, adopting a food system perspective provides a more appropriate frame as it incites to broaden the conventional thinking and to acknowledge the systemic nature of the different processes and actors involved. This book is written for a large audience, from academics to policymakers, students to practitioners

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

    Get PDF
    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

    Post-Growth Geographies: Spatial Relations of Diverse and Alternative Economies

    Get PDF
    Post-Growth Geographies examines the spatial relations of diverse and alternative economies between growth-oriented institutions and multiple socio-ecological crises. The book brings together conceptual and empirical contributions from geography and its neighbouring disciplines and offers different perspectives on the possibilities, demands and critiques of post-growth transformation. Through case studies and interviews, the contributions combine voices from activism, civil society, planning and politics with current theoretical debates on socio-ecological transformation

    Affinity-Based Reinforcement Learning : A New Paradigm for Agent Interpretability

    Get PDF
    The steady increase in complexity of reinforcement learning (RL) algorithms is accompanied by a corresponding increase in opacity that obfuscates insights into their devised strategies. Methods in explainable artificial intelligence seek to mitigate this opacity by either creating transparent algorithms or extracting explanations post hoc. A third category exists that allows the developer to affect what agents learn: constrained RL has been used in safety-critical applications and prohibits agents from visiting certain states; preference-based RL agents have been used in robotics applications and learn state-action preferences instead of traditional reward functions. We propose a new affinity-based RL paradigm in which agents learn strategies that are partially decoupled from reward functions. Unlike entropy regularisation, we regularise the objective function with a distinct action distribution that represents a desired behaviour; we encourage the agent to act according to a prior while learning to maximise rewards. The result is an inherently interpretable agent that solves problems with an intrinsic affinity for certain actions. We demonstrate the utility of our method in a financial application: we learn continuous time-variant compositions of prototypical policies, each interpretable by its action affinities, that are globally interpretable according to customers’ financial personalities. Our method combines advantages from both constrained RL and preferencebased RL: it retains the reward function but generalises the policy to match a defined behaviour, thus avoiding problems such as reward shaping and hacking. Unlike Boolean task composition, our method is a fuzzy superposition of different prototypical strategies to arrive at a more complex, yet interpretable, strategy.publishedVersio

    Two-stage models for flood mitigation of electrical substations

    Full text link
    We compare stochastic programming and robust optimization decision models for informing the deployment of temporary flood mitigation measures to protect electrical substations prior to an imminent and uncertain hurricane. In our models, the first stage captures the deployment of a fixed quantity of flood mitigation resources, and the second stage captures the operation of a potentially degraded power grid with the primary goal of minimizing load shed. To model grid operation, we introduce novel adaptations of the DC and LPAC power flow approximation models that feature relatively complete recourse by way of a blackout indicator variable and relaxed model of power generation. We apply our models to a pair of geographically realistic flooding case studies, one based on Hurricane Harvey and the other on Tropical Storm Imelda. We investigate the effect of the mitigation budget, the choice of power flow model, and the uncertainty perspective on the optimal mitigation strategy. Our results indicate the mitigation budget and uncertainty perspective are impactful whereas the choice of power flow model is of little to no consequence

    Effects of Sarbanes-Oxley Act 2002 on the Quality of Corporate Reporting by UK Listed Companies

    Get PDF
    The Sarbanes-Oxley Act 2002 (SOA) was passed in the US in direct response to the spectacular collapse of Enron and subsequently Arthur Andersen, one of the then Big 5 Audit firms in the USA. We utilized institutional theory to study the extent to which UK financial reporting practices have changed by the passage of this Act by examining the corporate governance sections of selected financial reports. We examined the financial reports of 5 UK companies listed in the US and 5 UK only listed against the corporate governance introductions, internal control disclosures, audit committee disclosures, and external auditors reports in the pre and post-SOA period (2000-2016) and found that whereas the UK SOA compliant companies made all the necessary adjustments to comply with the Act, the UK only listed companies also began making similar changes in their disclosures when there was no such requirement in the UK. We have observed that the standard and quantity of information provided by UK companies listed in the US in corporate disclosures have improved during the SOA period when compared to the pre-SOA period. Likewise, we have noticed a similar trend in the corporate disclosures of UK-only listed companies in the post-SOA period compared to the period preceding it. Overall, we conclude that there has been a substantial decrease in the use of generic language and boiler plateism in both sets of our sample companies' corporate and audit reports during the post-SOA period. Based on these findings, we suggest that the SOA has had a favourable impact on corporate reporting in the UK. Our research adds to the ongoing modifications to the UK Corporate Governance framework, where the Financial Reporting Council is presently adopting a UK SOx-style corporate governance system in the UK, replacing FRC with ARGA, similar to the PCAOB

    The Viability and Potential Consequences of IoT-Based Ransomware

    Get PDF
    With the increased threat of ransomware and the substantial growth of the Internet of Things (IoT) market, there is significant motivation for attackers to carry out IoT-based ransomware campaigns. In this thesis, the viability of such malware is tested. As part of this work, various techniques that could be used by ransomware developers to attack commercial IoT devices were explored. First, methods that attackers could use to communicate with the victim were examined, such that a ransom note was able to be reliably sent to a victim. Next, the viability of using "bricking" as a method of ransom was evaluated, such that devices could be remotely disabled unless the victim makes a payment to the attacker. Research was then performed to ascertain whether it was possible to remotely gain persistence on IoT devices, which would improve the efficacy of existing ransomware methods, and provide opportunities for more advanced ransomware to be created. Finally, after successfully identifying a number of persistence techniques, the viability of privacy-invasion based ransomware was analysed. For each assessed technique, proofs of concept were developed. A range of devices -- with various intended purposes, such as routers, cameras and phones -- were used to test the viability of these proofs of concept. To test communication hijacking, devices' "channels of communication" -- such as web services and embedded screens -- were identified, then hijacked to display custom ransom notes. During the analysis of bricking-based ransomware, a working proof of concept was created, which was then able to remotely brick five IoT devices. After analysing the storage design of an assortment of IoT devices, six different persistence techniques were identified, which were then successfully tested on four devices, such that malicious filesystem modifications would be retained after the device was rebooted. When researching privacy-invasion based ransomware, several methods were created to extract information from data sources that can be commonly found on IoT devices, such as nearby WiFi signals, images from cameras, or audio from microphones. These were successfully implemented in a test environment such that ransomable data could be extracted, processed, and stored for later use to blackmail the victim. Overall, IoT-based ransomware has not only been shown to be viable but also highly damaging to both IoT devices and their users. While the use of IoT-ransomware is still very uncommon "in the wild", the techniques demonstrated within this work highlight an urgent need to improve the security of IoT devices to avoid the risk of IoT-based ransomware causing havoc in our society. Finally, during the development of these proofs of concept, a number of potential countermeasures were identified, which can be used to limit the effectiveness of the attacking techniques discovered in this PhD research

    A Decision Support System for Economic Viability and Environmental Impact Assessment of Vertical Farms

    Get PDF
    Vertical farming (VF) is the practice of growing crops or animals using the vertical dimension via multi-tier racks or vertically inclined surfaces. In this thesis, I focus on the emerging industry of plant-specific VF. Vertical plant farming (VPF) is a promising and relatively novel practice that can be conducted in buildings with environmental control and artificial lighting. However, the nascent sector has experienced challenges in economic viability, standardisation, and environmental sustainability. Practitioners and academics call for a comprehensive financial analysis of VPF, but efforts are stifled by a lack of valid and available data. A review of economic estimation and horticultural software identifies a need for a decision support system (DSS) that facilitates risk-empowered business planning for vertical farmers. This thesis proposes an open-source DSS framework to evaluate business sustainability through financial risk and environmental impact assessments. Data from the literature, alongside lessons learned from industry practitioners, would be centralised in the proposed DSS using imprecise data techniques. These techniques have been applied in engineering but are seldom used in financial forecasting. This could benefit complex sectors which only have scarce data to predict business viability. To begin the execution of the DSS framework, VPF practitioners were interviewed using a mixed-methods approach. Learnings from over 19 shuttered and operational VPF projects provide insights into the barriers inhibiting scalability and identifying risks to form a risk taxonomy. Labour was the most commonly reported top challenge. Therefore, research was conducted to explore lean principles to improve productivity. A probabilistic model representing a spectrum of variables and their associated uncertainty was built according to the DSS framework to evaluate the financial risk for VF projects. This enabled flexible computation without precise production or financial data to improve economic estimation accuracy. The model assessed two VPF cases (one in the UK and another in Japan), demonstrating the first risk and uncertainty quantification of VPF business models in the literature. The results highlighted measures to improve economic viability and the viability of the UK and Japan case. The environmental impact assessment model was developed, allowing VPF operators to evaluate their carbon footprint compared to traditional agriculture using life-cycle assessment. I explore strategies for net-zero carbon production through sensitivity analysis. Renewable energies, especially solar, geothermal, and tidal power, show promise for reducing the carbon emissions of indoor VPF. Results show that renewably-powered VPF can reduce carbon emissions compared to field-based agriculture when considering the land-use change. The drivers for DSS adoption have been researched, showing a pathway of compliance and design thinking to overcome the ‘problem of implementation’ and enable commercialisation. Further work is suggested to standardise VF equipment, collect benchmarking data, and characterise risks. This work will reduce risk and uncertainty and accelerate the sector’s emergence

    Can they always transfer to a four-year college later? Examining high school English learner (EL) graduates’ community college transfer pathway

    Full text link
    High school English learners (ELs) who aspire to earn a bachelor’s degree are often guided by their high school counselors and teachers to attend community colleges first, and are assured that they can always transfer to a four-year institution later. While community colleges are an important port of entry for ELs’ college education, little is known about what happens to high school EL graduates after they enter community colleges and whether they can actually make the four-year-college transfer a reality. The extant literature has focused primarily on ELs’ high school experiences while a few studies have followed high school ELs only up until they complete English as a second language (ESL) courses in community colleges. Thus, high school EL graduates’ community college studies beyond ESL courses and their four-year-college transfer process have not been well understood. To fill these gaps, this qualitative multiple-case study, adopting a hybrid of cross-sectional and longitudinal methods, followed nine baccalaureate-aspiring high school EL graduates, who were at different stages of community college studies (e.g., some were at the very beginning of taking ESL/remedial courses while others were close to transferring to a four-year college), over one year. Major data included semi-structured interviews with students and educators, classroom observations, and document collection (e.g., students’ high school and community college transcripts). Drawing upon the lenses of opportunity to learn (OTL) and college readiness, this study found that high school EL graduates’ transfer trajectories were far from straightforward and it was rare that an EL was able to persist through their original transfer plan. Findings also showed that the high school–community college pipeline was broken for ELs in many ways, and ELs’ OTL was systematically and repeatedly reduced across high school and community college. Thus, the community college transfer pathway does not guarantee a four-year-college transfer for high school EL graduates if they are not provided with adequate OTL and do not achieve higher levels of college readiness in the first place. The findings interrogate the current institutional practices that normalize ELs’ limited OTL, reveal many issues overlooked in the extant four-year-college transfer literature, and contribute to ELs’ educational equity

    A Model For Improving Ethics In Construction Materials And Products Supply Chain Using Blockchain

    Get PDF
    There are countless materials and products that make up a building, including cladding, glazing, roofing, floors, ceilings, systems, etc., and the hidden and fragmented structure of the supply chain makes it highly vulnerable to several forms of ethical breaches at different tiers. Consumers also are increasingly concerned about where the products they are buying come from, highlighting important areas of concern that include the ethical, environmental, and social issues. Whereas current research identifies digitalization as a key part of providing transparency and increasing fairness in supply chains, and blockchain technology is lauded as having the potential to deliver this. However, while there has been a growing emphasis on ethics in construction in recent years, and an increase in studies around blockchain, there remains a paucity of studies related to how blockchain may help to improve the environmental and social dimensions of ethics in construction supply chains. A gap that this study fills through a holistic triple bottom line (TBL) approach. To achieve this, the study aims to develop and validate a model for improving ethics in construction materials and products supply chains (CMPSC) following the TBL construct using blockchain technology. The study also explores the current state of ethics in the CMPSC and the implementations of blockchain for ethics and applies the learnings to develop a conceptual model to improve environmental, social and business ethics in the CMPSC using blockchain. The model was then refined and validated via a dual-phase validation protocol consisting of expert interviews and focus group discussions. A total of 30 participants participated in this study, this comprised of 16 construction industry supply chain professionals, 10 professionals in the ethics/ sustainability in construction and 4 blockchain technology experts. NVivo 12 was utilised to thematically analyse both the interviews and the focus group data. This approach was utilised to investigate the data from both a data-driven perspective (a perspective based on coding in an inductive way); and from the research question perspective (to check if the data is consistent with the research questions and if it provides sufficient information). The 30 interviews resulted in 4 high-level themes, 15 mid-level themes and 28 low-level themes, with the total number of codes within the themes being 721. The analysis of the focus group data resulted in 3 high-level themes and 10 mid-level themes, bringing the total number of codes within all themes to 74. Results from this study revealed that the effectiveness of current ethical measures in the CMPSC has been limited due to weak implementation and compliance, the inability of the government to play its role, and the outright denial of unethical practises within supply chains. Results also show that even though greater emphasis is placed on the business component of ethics while the environmental or social component may only receive as much attention if it can be monetised or if it is demanded; nonetheless, the current state of ethics in the CMPSC remains weak across the three dimensions examined. Further results show that while blockchain may help improve ethics in the CMPSC, in addition to the transparency and digitization that technology provides, the need for education and the upholding of personal ethical values by supply chain players are key to the success of both current and new ethical supply chain initiatives. Individuals must first be made ethically aware in order to act ethically; only then may the implementation of a technological tool prosper. The main contribution of this study to knowledge is the development of a model for improving ethics in the CMPSC within the TBL construct through blockchain technology. The model developed in this study provides practical clarity on how blockchain may be implemented within fragmented supply chains and a significant understanding of a socio-technical approach to addressing the issue of ethics within construction supply chains. It also has a vital role in helping the intended users and actors improve their knowledge of the technology and how blockchain can help to improve ethics in the CMPSC and also understand their roles and responsibilities on the network, thereby providing a framework and prerequisite guidance for the Blockchain-as-a-Service (BaaS) providers in the development of the computer model (blockchain network). The findings of this thesis demonstrate new insights and contribute to the existing body of knowledge by further advancing the discussion on the role of the blockchain in the construction industry
    • 

    corecore