Eco‐Holonic 4.0 Circular Business Model to Conceptualize Sustainable Value Chain Towards Digital Transition

The purpose of this paper is to conceptualize a circular business model based on an Eco-Holonic Architecture, through the integration of circular economy and holonic principles. A conceptual model is developed to manage the complexity of integrating circular economy principles, digital transformation, and tools and frameworks for sustainability into business models. The proposed architecture is multilevel and multiscale in order to achieve the instantiation of the sustainable value chain in any territory. The architecture promotes the incorporation of circular economy and holonic principles into new circular business models. This integrated perspective of business model can support the design and upgrade of the manufacturing companies in their respective industrial sectors. The conceptual model proposed is based on activity theory that considers the interactions between technical and social systems and allows the mitigation of the metabolic rift that exists between natural and social metabolism. This study contributes to the existing literature on circular economy, circular business models and activity theory by considering holonic paradigm concerns, which have not been explored yet. This research also offers a unique holonic architecture of circular business model by considering different levels, relationships, dynamism and contextualization (territory) aspects

Livelisystems: a conceptual framework integrating social, ecosystem, development and evolutionary theory

Human activity poses multiple environmental challenges for ecosystems that have intrinsic value and also support that activity. Our ability to address these challenges is constrained, inter alia, by weaknesses in cross disciplinary understandings of interactive processes of change in socio-ecological systems. This paper draws on complementary insights from social and biological sciences to propose a ‘livelisystems’ framework of multi-scale, dynamic change across social and biological systems. This describes how material, informational and relational assets, asset services and asset pathways interact in systems with embedded and emergent properties undergoing a variety of structural transformations. Related characteristics of ‘higher’ (notably human) livelisystems and change processes are identified as the greater relative importance of (a) informational, relational and extrinsic (as opposed to material and intrinsic) assets, (b) teleological (as opposed to natural) selection, and (c) innovational (as opposed to mutational) change. The framework provides valuable insights into social and environmental challenges posed by global and local change, globalization, poverty, modernization, and growth in the anthropocene. Its potential for improving inter-disciplinary and multi-scale understanding is discussed, notably by examination of human adaptation to bio-diversity and eco-system service change following the spread of Lantana camera in the Western Ghats, India

A Product Oriented Modelling Concept: Holons for systems synchronisation and interoperability

Nowadays, enterprises are confronted to growing needs for traceability, product genealogy and product life cycle management. To meet those needs, the enterprise and applications in the enterprise environment have to manage flows of information that relate to flows of material and that are managed in shop floor level. Nevertheless, throughout product lifecycle coordination needs to be established between reality in the physical world (physical view) and the virtual world handled by manufacturing information systems (informational view). This paper presents the "Holon" modelling concept as a means for the synchronisation of both physical view and informational views. Afterwards, we show how the concept of holon can play a major role in ensuring interoperability in the enterprise context

Questions related to Bitcoin and other Informational Money

A collection of questions about Bitcoin and its hypothetical relatives Bitguilder and Bitpenny is formulated. These questions concern technical issues about protocols, security issues, issues about the formalizations of informational monies in various contexts, and issues about forms of use and misuse. Some questions are formulated in the more general setting of informational monies and near-monies. We also formulate questions about legal, psychological, and ethical aspects of informational money. Finally we formulate a number of questions concerning the economical merits of and outlooks for Bitcoin.Comment: 31 pages. In v2 the section on patterns for use and misuse has been improved and expanded with so-called contaminations. Other small improvements were made and 13 additional references have been include

Sustainability management accounting system (SMAS): towards a conceptual design for the manufacturing industry

[Abstract]: The study reported in this paper aims to identify an effective management accounting system using sustainability accounting concept for environmental and social cost measurement to add value to organizations. The motivation for undertaking this research is driven by the current practice of activity based costing (ABC), which has not identified and allocated costs of environment and social impacts to a single production activity. This has resulted in inaccuracies in cost accounting information when preparing environmental and social performance disclosures for internal management decisions, as well as external disclosures. This study therefore develops a conceptual model for a Sustainability Management Accounting System (SMAS) to improve the identification and measurement of environmental and social impact costs. A SMAS also provides sustainable organizations with a way to enhance cost allocation and analysis efficiently, thus creating more accurate cost accounting information for management decisions and reporting disclosure purposes. This paper describes preliminary work undertaken to date. Currently, it would appear that most Australian firms fail to report on their environmental performance, however, social indicators make it increasingly important for organisations to embrace corporate social reponsibility in their financial reporting and disclosure. Further, the results of quantitative data anlaysis will be used to identify an effective management accounting of sustainable organizations while supporting the development of a SMAS conceptual model

Adolescent Literacy and Textbooks: An Annotated Bibliography

A companion report to Carnegie's Time to Act, provides an annotated bibliography of research on textbook design and reading comprehension for fourth through twelfth grade, arranged by topic. Calls for a dialogue between publishers and researchers

Modeling Life as Cognitive Info-Computation

This article presents a naturalist approach to cognition understood as a network of info-computational, autopoietic processes in living systems. It provides a conceptual framework for the unified view of cognition as evolved from the simplest to the most complex organisms, based on new empirical and theoretical results. It addresses three fundamental questions: what cognition is, how cognition works and what cognition does at different levels of complexity of living organisms. By explicating the info-computational character of cognition, its evolution, agent-dependency and generative mechanisms we can better understand its life-sustaining and life-propagating role. The info-computational approach contributes to rethinking cognition as a process of natural computation in living beings that can be applied for cognitive computation in artificial systems.Comment: Manuscript submitted to Computability in Europe CiE 201