1,904 research outputs found
Configuration Management of Distributed Systems over Unreliable and Hostile Networks
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
LIPIcs, Volume 251, ITCS 2023, Complete Volume
LIPIcs, Volume 251, ITCS 2023, Complete Volum
An empirical investigation of the relationship between integration, dynamic capabilities and performance in supply chains
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 authorâs 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
Towards a Digital Capability Maturity Framework for Tertiary Institutions
Background: The Digital Capability (DC) of an Institution is the extent to which the institution's culture, policies, and infrastructure enable and support digital practices (Killen et al., 2017), and maturity is the continuous improvement of those capabilities. As technology continues to evolve, it is likely to give rise to constant changes in teaching and learning, potentially disrupting Tertiary Education Institutions (TEIs) and making existing organisational models less effective. An institutionâs ability to adapt to continuously changing technology depends on the change in culture and leadership decisions within the individual institutions. Change without structure leads to inefficiencies, evident across the Nigerian TEI landscape. These inefficiencies can be attributed mainly to a lack of clarity and agreement on a development structure.
Objectives: This research aims to design a structure with a pathway to maturity, to support the continuous improvement of DC in TEIs in Nigeria and consequently improve the success of digital education programmes.
Methods: I started by conducting a Systematic Literature Review (SLR) investigating the body of knowledge on DC, its composition, the relationship between its elements and their respective impact on the Maturity of TEIs. Findings from the review led me to investigate further the key roles instrumental in developing Digital Capability Maturity in Tertiary Institutions (DCMiTI).
The results of these investigations formed the initial ideas and constructs upon which the proposed structure was built. I then explored a combination of quantitative and qualitative methods to substantiate the initial constructs and gain a deeper understanding of the relationships between elements/sub-elements. Next, I used triangulation as a vehicle to expand the validity of the findings by replicating the methods in a case study of TEIs in Nigeria. Finally, after using the validated constructs and knowledge base to propose a structure based on CMMI concepts, I conducted an expert panel workshop to test the modelâs validity.
Results: I consolidated the body of knowledge from the SLR into a universal classification of 10 elements, each comprising sub-elements. I also went on to propose a classification for DCMiTI. The elements/sub-elements in the classification indicate the success factors for digital maturity, which were also found to positively impact the ability to design, deploy and sustain digital education. These findings were confirmed in a UK University and triangulated in a case study of Northwest Nigeria. The case study confirmed the literature findings on the status of DCMiTI in Nigeria and provided sufficient evidence to suggest that a maturity structure would be a well-suited solution to supporting DCM in the region. I thus scoped, designed, and populated a domain-specific framework for DCMiTI, configured to support the educational landscape in Northwest Nigeria.
Conclusion: The proposed DCMiTI framework enables TEIs to assess their maturity level across the various capability elements and reports on DCM as a whole. It provides guidance on the criteria that must be satisfied to achieve higher levels of digital maturity. The framework received expert validation, as domain experts agreed that the proposed Framework was well applicable to developing DCMiTI and would be a valuable tool to support TEIs in delivering successful digital education. Recommendations were made to engage in further iterations of testing by deploying the proposed framework for use in TEI to confirm the extent of its generalisability and acceptability
A strategic turnaround model for distressed properties
The importance of commercial real estate is clearly shown by the role it plays, worldwide, in the sustainability of economic activities, with a substantial global impact when measured in monetary terms. This study responds to an important gap in the built environment and turnaround literature relating to the likelihood of a successful distressed commercial property financial recovery. The present research effort addressed the absence of empirical evidence by identifying a number of important factors that influence the likelihood of a successful distressed, commercial property financial recovery. Once the important factors that increase the likelihood of recovery have been determined, the results can be used as a basis for turnaround strategies concerning property investors who invest in distressed opportunities. A theoretical turnaround model concerning properties in distress, would be of interest to âopportunistic investingâ yield-hungry investors targeting real estate transactions involving âturnaroundâ potential. Against this background, the main research problem investigated in the present research effort was as follows: Determine the important factors that would increase the likelihood of a successful distressed commercial property financial recovery. A proposed theoretical model was constructed and empirically tested through a questionnaire distributed physically and electronically to a sample of real estate practitioners from across the globe, and who had all been involved, directly or indirectly, with reviving distressed properties. An explanation was provided to respondents of how the questionnaire was developed and how it would be administered. The demographic information pertaining to the 391 respondents was analysed and summarised. The statistical analysis performed to ensure the validity and reliability of the results, was explained to respondents, together with a detailed description of the covariance structural equation modelling method used to verify the proposed theoretical conceptual model. vi The independent variables of the present research effort comprised; Obsolescence Identification, Capital Improvements Feasibility, Tenant Mix, Triple Net Leases, Concessions, Property Management, Contracts, Business Analysis, Debt Renegotiation, Cost-Cutting, Market Analysis, Strategic Planning and Demography, while the dependent variable was The Perceived Likelihood of a Distressed Commercial Property Financial Recovery. After analysis of the findings, a revised model was then proposed and assessed. Both validity and reliability were assessed and resulted in the following factors that potentially influence the dependent variables; Strategy, Concessions, Tenant Mix, Debt Restructuring, Demography, Analyse Alternatives, Capital Improvements Feasibility, Property Management and Net Leases while, after analysis, the dependent variable was replaced by two dependent variables; The Likelihood of a Distressed Property Turnaround and The Likelihood of a Distressed Property Financial Recovery. The results showed that Strategy (comprising of items from Strategic Planning, Business Analysis, Obsolescence Identification and Property Management) and Concessions (comprising of items from Concessions and Triple Net Leases) had a positive influence on both the dependent variables. Property Management (comprising of items from Business Analysis, Property Management, Capital Improvements Feasibility and Tenant Mix) had a positive influence on Financial Turnaround variable while Capital Improvements Feasibility (comprising of items from Capital Improvements Feasibility, Obsolescence Identification and Property Management) had a negative influence on both. Demography (comprising of items only from Demography) had a negative influence on the Financial Recovery variable. The balance of the relationships were depicted as non-significant. The present research effort presents important actions that can be used to influence the turnaround and recovery of distressed real estate. The literature had indicated reasons to recover distressed properties as having wide-ranging economic consequences for the broader communities and the countries in which they reside. The turnaround of distressed properties will not only present financial rewards for opportunistic investors but will have positive effects on the greater community and economy and, thus, social and economic stability. Vii With the emergence of the COVID-19 pandemic crisis, issues with climate change and sustainability, global demographic shifts, changing user requirements, shifts in technology, the threat of obsolescence, urbanisation, globalisation, geo-political tensions, shifting global order, new trends and different generational expectations, it is becoming more apparent that the threat of distressed, abandoned and derelict properties is here to stay, and which will present future opportunities for turnaround, distressed property owners, as well as future worries for urban authorities and municipalities dealing with urban decay. The study concluded with an examination of the perceived limitations of the study as well as presenting a comprehensive range of suggestions for further research.Thesis (PhD) -- Faculty of Engineering, Built Environment and Information Technology, School of the built Environment, 202
Blockchain technology: Disruptor or enhancer to the accounting and auditing profession
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
Knowing better, doing better? International development NGOs, faith and wellbeing
Wellbeing, and particularly subjective wellbeing or happiness, has come to the fore in international development rhetoric since 2000. Making the promotion of human wellbeing the principal goal of public policy and using self-reported wellbeing as a key indicator of performance has proven hugely popular. It promises better information and practice; greater voice, agency and shifting power in aid projects, and space for secular and faith-based conceptions of human development that challenge dominant emphases on economic growth and metrics (âbeyond GDPâ). Together these offer better outcomes for those at the sharp end of interventions.
Reviewing the UK international development NGO sector as a whole, and in a number of in-depth case studies it is clear that wellbeing has entered the rhetoric of development and that NGOs have embraced wellbeing as an aim. Some NGOs have gone further, seeking to articulate visions of human wellbeing and integrate these into their policy and practice. Some UK Christian-rooted NGOs have seen in the developing debate on wellbeing a vision of human development very similar to their own and an opportunity to advance their views of a person-centred, holistic, and social vision of human wellbeing, one situated in a long-term relationship with people and the planet.
There is an emerging consensus that human wellbeing should be the aim of international development, and that wellbeing should be considered from both objective and subjective standpoints, as well as situating the individual within relationships, culture and moral frameworks, including faith. Wellbeing carries a heavy burden, with its promises of better information and practice, increasing voice and agency, shifting power, and in some cases aligning with alternative agendas to dominant development paradigms.
The thesis combines an overview of the UK NGO sector with a number of in-depth case studies of organisations drawn from across the faith-based spectrum, and additional information on other organisations that have deliberately engaged with wellbeing, from faith-permeated to secular. It explores if the rhetoric of wellbeing is reflected in the practice. In doing so the research explores how secular and faith-based organisations engage with wellbeing, and how Christian-rooted organisations have used wellbeing both to distinguish Christian visions of development and build bridges with secular and other faith-based actors that share similar visions of human development and wellbeing. The use of a spectrum of religiosity rather than a binary view of faith-based versus secular organisations has illustrated differences between these Christian-rooted organisations and supports the argument that such binary distinctions have limited analytical use.
These organisations have demonstrated that the promise of improved information can be achieved with investment, but that strengthening voice, agency and shifting power requires stronger political will and leadership. They highlight the temptations and pressures to adopt a top-down approach, to elaborate in detail universal frameworks, and failing to root these in the priorities the realities and priorities of the local contexts. In their efforts to explicitly include faith and religion the organisations have illustrated some of the challenges in doing so, and the need to explore again the issues of public and private spaces and what a positive vision of secularism can offer to the wellbeing of all.
This research contributes to the literature on wellbeing and international development by exploring the role that religion and faith plays in conceptualizing and assessing wellbeing, and how Christian-rooted organisations are using concepts of wellbeing to explore and advance their notions of human development. It contributes to the discussion of distinctions between faith-based and secular organisations. It highlights two challenges of giving explicit expression to faith and religion in wellbeing frameworks â the risk of taking an overly normative approach, and of doing so in mixed-faith spaces and with communities that may have quite different conceptions of wellbeing. The challenge of using universal frameworks in ways that reflect and respect local priorities and understandings is central to how wellbeing is used in international development. In addition, the focus on faith and religion has highlighted the need for a more critical analysis of secularism and its potential in navigating these tensions. Wellbeing has entered the rhetoric of development, but practice is yet to fully realise the promises of wellbeing. This research explores that discrepancy, and suggests some avenues for further research, including the need to explore these issues in relation to non-Christian faith traditions
PLA Logistics and Sustainment: PLA Conference 2022
The US Army War College Peopleâs Liberation Army Conference (PLA) Conference was held March 31 to April 2, 2022, at Carlisle Barracks, Pennsylvania.
The conference focused on PLA logistics and sustainment. As the PLA continues to build and modernize its combat forces, it is important to examine if the capabilities meant to support combat operations are also being developed.
Specific topics included: 1) Chinaâs national-level logistics, including how China mobilizes national resources for the military and how it provides joint logistics support to the PLA Theater Commands; 2) the logistics capabilities of the different PLA services, especially the Army, Navy, and Air Forces; 3) PLA logistics in Chinaâs remote regions, such as airpower projection in the Western Theater Command along the Indian border; and, 4) the PLAâs ability to sustain overseas operations at its base in Djibouti.
Despite notable potential shortfalls and points of friction, the PLA has successfully sustained counterpiracy maritime operations for many years and conducted noncombatant evacuation operations well-distant from China. It is increasingly able to move forces across the vast distances of China and conduct large training exercises. Far more must be known about PLA sustainment and logistics before the hard questions about PLA operational reach and endurance can be answered.https://press.armywarcollege.edu/monographs/1954/thumbnail.jp
Blockchain Technology: Disruptor or Enhnancer to the Accounting and Auditing Profession
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
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