7,490 research outputs found

    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

    Experimentally supported computational method for the optimal design selection of 3D printed fracture healing implant geometries

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    The development of AM technologies has brought about very promising opportunities in the field of tissue regeneration, especially due to the design freedom they enable. However, the tools and procedures needed to enable medical designers to make use of these revolutionary technologies still need to be developed. In particular, design tools to make implants with optimal geometries for tissue regeneration and procedures to manufacture and test such implants need to be developed to enable the adoption of these technologies by medical designers and biologists designing implants. This thesis aims to address this need. In order to best use the design freedom that AM brings; it is necessary to define the optimal geometries for specific applications. A novel tool that enables the design of optimal scaffold geometries and could be easily adopted by medical designers was developed here by proposing an intuitive design selection framework that graphically allows the user to gain an understanding of how design variables affect the chosen response variables. The novel framework is flexible, enabling the incorporation of any number of necessary computational models. Triply periodic minimal surface (TPMS) equations were used to simplify the design variables needed to generate an optimal porous scaffold geometry. The potential of this framework was demonstrated by using it to find the optimal TPMS type and volume fraction for a fracture fixation scaffold. Experiments were carried out to demonstrate that TCDMDA biocompatible scaffolds of appropriate pore size could be manufactured via projection micro stereolithography. The experiments successfully demonstrate for the first time that TCDMDA scaffolds can be manufactured via P”SLA by using a suitable combination of UV intensity and layer time. It was also demonstrated for the first time that hMSCs adhere to the surface of TCDMDA samples manufactured via P”SLA. To further enhance the cell adhesion, an oxygen plasma treatment was carried out. For the second part of this study it was found that the media could not penetrate the scaffold pores sufficiently, invalidating the results. The presented results highlighting a permeability challenge with TCDMDA scaffolds manufactured via P”SLA are nevertheless expected to contribute to future studies in this area. Experiments were also carried out to demonstrate the biocompatibility of scaffolds manufactured via stereolithography using Dental LT resin (Formlabs, UK). Successful adhesion of hMSCs to the surface of these scaffolds was shown in Chapter 4. Another novel finding of this thesis was that the Dental LT scaffolds manufactured via SLA were able to successfully enable cell growth, cell differentiation and mineralization in the presence of osteogenic media and BMP-2. The final part of the thesis focused on expanding the developed design selection framework to include not only a scaffold for fracture healing, but also a matching fracture fixation plate. Fracture fixation plates have been studied for centuries, but there is little research investigating the combination of a fracture fixation plate and a scaffold. The rise of AM has inspired the development of auxetic geometries, which have been applied to fracture fixation plates before and shown to reduce stress shielding. Moreover, stiffness grading has also proved very promising in improving fracture healing. In this thesis these two promising concepts are combined for the first time demonstrating reduced stress shielding compared to a conventional fixation plate geometry. Moreover, the thesis presents a novel computational design selection framework to find optimal scaffold and fracture plate geometries which lead to an improved healing outcome. The framework may be easily adopted by medical designers

    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

    Writing Facts

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    »Fact« is one of the most crucial inventions of modern times. Susanne Knaller discusses the functions of this powerful notion in the arts and the sciences, its impact on aesthetic models and systems of knowledge. The practice of writing provides an effective procedure to realize and to understand facts. This concerns preparatory procedures, formal choices, models of argumentation, and narrative patterns. By considering »writing facts« and »writing facts«, the volume shows why and how »facts« are a result of knowledge, rules, and norms as well as of description, argumentation, and narration. This approach allows new perspectives on »fact« and its impact on modernity

    Technology and Management Applied in Construction Engineering Projects

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    This book focuses on fundamental and applied research on construction project management. It presents research papers and practice-oriented papers. The execution of construction projects is specific and particularly difficult because each implementation is a unique, complex, and dynamic process that consists of several or more subprocesses that are related to each other, in which various aspects of the investment process participate. Therefore, there is still a vital need to study, research, and conclude the engineering technology and management applied in construction projects. This book present unanimous research approach is a result of many years of studies, conducted by 35 well experienced authors. The common subject of research concerns the development of methods and tools for modeling multi-criteria processes in construction engineering

    Research on the System Safety Management in Urban Railway

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    Nowadays, rail transport has become one of the most widely utilised forms of transport thanks to its high safety level, large capacity, and cost-effectiveness. With the railway network's continuous development, including urban rail transit, one of the major areas of increasing attention and demand is ensuring safety or risk management in operation long-term remains for the whole life cycle by scientific tools, management of railway operation (Martani 2017), specifically in developed and developing countries like Vietnam. The situation in Vietnam demonstrates that the national mainline railway network has been built and operated entirely in a single narrow gauge (1000mm) since the previous century, with very few updates of manual operating technology. This significantly highlights that up to now, the conventional technique for managing the safety operation in general, and collision in particular, of the current Vietnamese railway system, including its subsystems, is only accident statistics which is not a scientific-based tool as the others like risk identify and analyse methods, risk mitigation
, that are already available in many countries. Accident management of Vietnam Railways is limited and responsible for accident statistics analysis to avoid and minimise the harm caused by phenomena that occur only after an accident. Statistical analysis of train accident case studies in Vietnam railway demonstrates that, because hazards and failures that could result in serious system occurrences (accidents and incidents) have not been identified, recorded, and evaluated to conduct safety-driven risk analysis using a well-suited assessment methodology, risk prevention and control cannot be achieved. Not only is it hard to forecast and avoid events, but it may also raise the chance and amount of danger, as well as the severity of the later effects. As a result, Vietnam's railway system has a high number of accidents and failure rates. For example, Vietnam Rail-ways' mainline network accounted for approximately 200 railway accidents in 2018, a 3% increase over the previous year, including 163 collisions between trains and road vehicles/persons, resulting in more than 100 fatalities and more than 150 casualties; 16 accidents, including almost derailments, the signal passed at danger
 without fatality or casual-ty, but significant damage to rolling stock and track infrastructure (VR 2021). Focusing and developing a new standardised framework for safety management and availability of railway operation in Vietnam is required in view of the rapid development of rail urban transport in the country in recent years (VmoT 2016; VmoT 2018). UMRT Line HN2A in southwest Hanoi is the country's first elevated light rail transit line, which was completed and officially put into revenue service in November 2021. This greatly highlights that up to the current date, the UMRT Line HN2A is the first and only railway line in Vietnam with operational safety assessment launched for the first time and long-term remains for the whole life cycle. The fact that the UMRT Hanoi has a large capacity, more complicated rolling stock and infrastructure equipment, as well as a modern communica-tion-based train control (CBTC) signalling system and automatic train driving without the need for operator intervention (Lindqvist 2006), are all advantages. Developing a compatible and integrated safety management system (SMS) for adaption to the safety operating requirements of this UMRT is an important major point of concern, and this should be proven. In actuality, the system acceptance and safety certification phase for Metro Line HN2A prolonged up to 2.5 years owing to the identification of difficulties with noncompliance to safety requirements resulting from inadequate SMS documents and risk assessment. These faults and hazards have developed during the manufacturing and execution of the project; it is impossible to go back in time to correct them, and it is also impossible to ignore the project without assuming responsibility for its management. At the time of completion, the HN2A metro line will have required an expenditure of up to $868 million, thus it is vital to create measures to prevent system failure and assure passenger safety. This dissertation has reviewed the methods to solve the aforementioned challenges and presented a solution blueprint to attain the European standard level of system safety in three-phase as in the following: ‱ Phase 1: applicable for lines that are currently in operation, such as Metro Line HN2A. Focused on operational and maintenance procedures, as well as a training plan for railway personnel, in order to enhance human performance. Complete and update the risk assessment framework for Metro Line HN2A. The dissertation's findings are described in these applications. ‱ Phase 2: applicable for lines that are currently in construction and manufacturing, such as Metro Line HN3, Line HN2, HCMC Line 1 and Line 2. Continue refining and enhancing engineering management methods introduced during Phase 1. On the basis of the risk assessment by manufacturers (Line HN3, HCMC Line 2 with European manufacturers) and the risk assessment framework described in Chapter 4, a risk management plan for each line will be developed. Building Accident database for risk assessment research and development. ‱ Phase 3: applicable for lines that are currently in planning. Enhance safety requirements and life-cycle management. Building a proactive Safety Culture step by step for the railway industry. This material is implemented gradually throughout all three phases, beginning with the creation of the concept and concluding with an improvement in the attitude of railway personnel on the HN2A line. In addition to this overview, Chapters 4 through Chapter 9 of the dissertation include particular solutions for Risk assessment, Vehicle and Infrastructure Maintenance methods, Inci-dent Management procedures, and Safety Culture installation. This document focuses on constructing a system safety concept for railway personnel, providing stringent and scientific management practises to assure proper engineering conditions, to manage effectively the metro line system, and ensuring passenger safety in Hanoi's metro operatio

    Naval Postgraduate School Academic Catalog - February 2023

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    High-Energy Gamma-Ray Astronomy

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    This volume celebrates the 30th anniversary of the first very-high energy (VHE) gamma-ray Source detection: the Crab Nebula, observed by the pioneering ground-based Cherenkov telescope Whipple, at teraelectronvolts (TeV) energies, in 1989. As we entered a new era in TeV astronomy, with the imminent start of operations of the Cherenkov Telescope Array (CTA) and new facilities such as LHAASO and the proposed Southern Wide-Field Gamma-ray Observatory (SWGO), we conceived of this volume as a broad reflection on how far we have evolved in the astrophysics topics that dominated the field of TeV astronomy for much of recent history.In the past two decades, H.E.S.S., MAGIC and VERITAS pushed the field of TeV astronomy, consolidating the field of TeV astrophysics, from few to hundreds of TeV emitters. Today, this is a mature field, covering almost every topic of modern astrophysics. TeV astrophysics is also at the center of the multi-messenger astrophysics revolution, as the extreme photon energies involved provide an effective probe in cosmic-ray acceleration, propagation and interaction, in dark matter and exotic physics searches. The improvement that CTA will carry forward and the fact that CTA will operate as the first open observatory in the field, mean that gamma-ray astronomy is about to enter a new precision and productive era.This book aims to serve as an introduction to the field and its state of the art, presenting a series of authoritative reviews on a broad range of topics in which TeV astronomy provided essential contributions, and where some of the most relevant questions for future research lie

    A Practical Framework for Storing and Searching Encrypted Data on Cloud Storage

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    Security has become a significant concern with the increased popularity of cloud storage services. It comes with the vulnerability of being accessed by third parties. Security is one of the major hurdles in the cloud server for the user when the user data that reside in local storage is outsourced to the cloud. It has given rise to security concerns involved in data confidentiality even after the deletion of data from cloud storage. Though, it raises a serious problem when the encrypted data needs to be shared with more people than the data owner initially designated. However, searching on encrypted data is a fundamental issue in cloud storage. The method of searching over encrypted data represents a significant challenge in the cloud. Searchable encryption allows a cloud server to conduct a search over encrypted data on behalf of the data users without learning the underlying plaintexts. While many academic SE schemes show provable security, they usually expose some query information, making them less practical, weak in usability, and challenging to deploy. Also, sharing encrypted data with other authorized users must provide each document's secret key. However, this way has many limitations due to the difficulty of key management and distribution. We have designed the system using the existing cryptographic approaches, ensuring the search on encrypted data over the cloud. The primary focus of our proposed model is to ensure user privacy and security through a less computationally intensive, user-friendly system with a trusted third party entity. To demonstrate our proposed model, we have implemented a web application called CryptoSearch as an overlay system on top of a well-known cloud storage domain. It exhibits secure search on encrypted data with no compromise to the user-friendliness and the scheme's functional performance in real-world applications.Comment: 146 Pages, Master's Thesis, 6 Chapters, 96 Figures, 11 Table
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