115 research outputs found
Modern data analytics in the cloud era
Cloud Computing ist die dominante Technologie des letzten Jahrzehnts. Die Benutzerfreundlichkeit der verwalteten Umgebung in Kombination mit einer nahezu unbegrenzten Menge an Ressourcen und einem nutzungsabhängigen Preismodell ermöglicht eine schnelle und kosteneffiziente Projektrealisierung für ein breites Nutzerspektrum. Cloud Computing verändert auch die Art und Weise wie Software entwickelt, bereitgestellt und genutzt wird. Diese Arbeit konzentriert sich auf Datenbanksysteme, die in der Cloud-Umgebung eingesetzt werden. Wir identifizieren drei Hauptinteraktionspunkte der Datenbank-Engine mit der Umgebung, die veränderte Anforderungen im Vergleich zu traditionellen On-Premise-Data-Warehouse-Lösungen aufweisen. Der erste Interaktionspunkt ist die Interaktion mit elastischen Ressourcen. Systeme in der Cloud sollten Elastizität unterstützen, um den Lastanforderungen zu entsprechen und dabei kosteneffizient zu sein. Wir stellen einen elastischen Skalierungsmechanismus für verteilte Datenbank-Engines vor, kombiniert mit einem Partitionsmanager, der einen Lastausgleich bietet und gleichzeitig die Neuzuweisung von Partitionen im Falle einer elastischen Skalierung minimiert. Darüber hinaus führen wir eine Strategie zum initialen Befüllen von Puffern ein, die es ermöglicht, skalierte Ressourcen unmittelbar nach der Skalierung auszunutzen. Cloudbasierte Systeme sind von fast überall aus zugänglich und verfügbar. Daten werden häufig von zahlreichen Endpunkten aus eingespeist, was sich von ETL-Pipelines in einer herkömmlichen Data-Warehouse-Lösung unterscheidet. Viele Benutzer verzichten auf die Definition von strikten Schemaanforderungen, um Transaktionsabbrüche aufgrund von Konflikten zu vermeiden oder um den Ladeprozess von Daten zu beschleunigen. Wir führen das Konzept der PatchIndexe ein, die die Definition von unscharfen Constraints ermöglichen. PatchIndexe verwalten Ausnahmen zu diesen Constraints, machen sie für die Optimierung und Ausführung von Anfragen nutzbar und bieten effiziente Unterstützung bei Datenaktualisierungen. Das Konzept kann auf beliebige Constraints angewendet werden und wir geben Beispiele für unscharfe Eindeutigkeits- und Sortierconstraints. Darüber hinaus zeigen wir, wie PatchIndexe genutzt werden können, um fortgeschrittene Constraints wie eine unscharfe Multi-Key-Partitionierung zu definieren, die eine robuste Anfrageperformance bei Workloads mit unterschiedlichen Partitionsanforderungen bietet. Der dritte Interaktionspunkt ist die Nutzerinteraktion. Datengetriebene Anwendungen haben sich in den letzten Jahren verändert. Neben den traditionellen SQL-Anfragen für Business Intelligence sind heute auch datenwissenschaftliche Anwendungen von großer Bedeutung. In diesen Fällen fungiert das Datenbanksystem oft nur als Datenlieferant, während der Rechenaufwand in dedizierten Data-Science- oder Machine-Learning-Umgebungen stattfindet. Wir verfolgen das Ziel, fortgeschrittene Analysen in Richtung der Datenbank-Engine zu verlagern und stellen das Grizzly-Framework als DataFrame-zu-SQL-Transpiler vor. Auf dieser Grundlage identifizieren wir benutzerdefinierte Funktionen (UDFs) und maschinelles Lernen (ML) als wichtige Aufgaben, die von einer tieferen Integration in die Datenbank-Engine profitieren würden. Daher untersuchen und bewerten wir Ansätze für die datenbankinterne Ausführung von Python-UDFs und datenbankinterne ML-Inferenz.Cloud computing has been the groundbreaking technology of the last decade. The ease-of-use of the managed environment in combination with nearly infinite amount of resources and a pay-per-use price model enables fast and cost-efficient project realization for a broad range of users. Cloud computing also changes the way software is designed, deployed and used. This thesis focuses on database systems deployed in the cloud environment. We identify three major interaction points of the database engine with the environment that show changed requirements compared to traditional on-premise data warehouse solutions. First, software is deployed on elastic resources. Consequently, systems should support elasticity in order to match workload requirements and be cost-effective. We present an elastic scaling mechanism for distributed database engines, combined with a partition manager that provides load balancing while minimizing partition reassignments in the case of elastic scaling. Furthermore we introduce a buffer pre-heating strategy that allows to mitigate a cold start after scaling and leads to an immediate performance benefit using scaling. Second, cloud based systems are accessible and available from nearly everywhere. Consequently, data is frequently ingested from numerous endpoints, which differs from bulk loads or ETL pipelines in a traditional data warehouse solution. Many users do not define database constraints in order to avoid transaction aborts due to conflicts or to speed up data ingestion. To mitigate this issue we introduce the concept of PatchIndexes, which allow the definition of approximate constraints. PatchIndexes maintain exceptions to constraints, make them usable in query optimization and execution and offer efficient update support. The concept can be applied to arbitrary constraints and we provide examples of approximate uniqueness and approximate sorting constraints. Moreover, we show how PatchIndexes can be exploited to define advanced constraints like an approximate multi-key partitioning, which offers robust query performance over workloads with different partition key requirements. Third, data-centric workloads changed over the last decade. Besides traditional SQL workloads for business intelligence, data science workloads are of significant importance nowadays. For these cases the database system might only act as data delivery, while the computational effort takes place in data science or machine learning (ML) environments. As this workflow has several drawbacks, we follow the goal of pushing advanced analytics towards the database engine and introduce the Grizzly framework as a DataFrame-to-SQL transpiler. Based on this we identify user-defined functions (UDFs) and machine learning inference as important tasks that would benefit from a deeper engine integration and investigate approaches to push these operations towards the database engine
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
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
World Health Organization guidelines on parenting to prevent child maltreatment and promote positive development in children aged 0-17 Years – Report of the reviews for the INTEGRATE framework.
Child maltreatment is a global public health problem. It can have detrimental and long-lasting effects on the development and health of children and occurs most frequently at the hands of parents and caregivers. These guidelines provide evidence-based recommendations on parenting interventions for parents and caregivers of children aged 0-17 years that are designed to reduce child maltreatment and harsh parenting, enhance the parent-child relationship, and prevent poor parent mental health and child emotional and behavioural problems. The guidelines are relevant to low-, middle- and high-income countries in all world regions. The recommendations in these guidelines are intended for a wide audience, including policy makers, development agencies and implementing partners, government health and social workers, and nongovernmental organizations
Systematic Approaches for Telemedicine and Data Coordination for COVID-19 in Baja California, Mexico
Conference proceedings info:
ICICT 2023: 2023 The 6th International Conference on Information and Computer Technologies
Raleigh, HI, United States, March 24-26, 2023
Pages 529-542We provide a model for systematic implementation of telemedicine within a large evaluation center for COVID-19 in the area of Baja California, Mexico. Our model is based on human-centric design factors and cross disciplinary collaborations for scalable data-driven enablement of smartphone, cellular, and video Teleconsul-tation technologies to link hospitals, clinics, and emergency medical services for point-of-care assessments of COVID testing, and for subsequent treatment and quar-antine decisions. A multidisciplinary team was rapidly created, in cooperation with different institutions, including: the Autonomous University of Baja California, the Ministry of Health, the Command, Communication and Computer Control Center
of the Ministry of the State of Baja California (C4), Colleges of Medicine, and the College of Psychologists. Our objective is to provide information to the public and to evaluate COVID-19 in real time and to track, regional, municipal, and state-wide data in real time that informs supply chains and resource allocation with the anticipation of a surge in COVID-19 cases. RESUMEN Proporcionamos un modelo para la implementación sistemática de la telemedicina dentro de un gran centro de evaluación de COVID-19 en el área de Baja California, México. Nuestro modelo se basa en factores de diseño centrados en el ser humano y colaboraciones interdisciplinarias para la habilitación escalable basada en datos de tecnologías de teleconsulta de teléfonos inteligentes, celulares y video para vincular hospitales, clínicas y servicios médicos de emergencia para evaluaciones de COVID en el punto de atención. pruebas, y para el tratamiento posterior y decisiones de cuarentena. Rápidamente se creó un equipo multidisciplinario, en cooperación con diferentes instituciones, entre ellas: la Universidad Autónoma de Baja California, la Secretaría de Salud, el Centro de Comando, Comunicaciones y Control Informático.
de la Secretaría del Estado de Baja California (C4), Facultades de Medicina y Colegio de Psicólogos. Nuestro objetivo es proporcionar información al público y evaluar COVID-19 en tiempo real y rastrear datos regionales, municipales y estatales en tiempo real que informan las cadenas de suministro y la asignación de recursos con la anticipación de un aumento de COVID-19. 19 casos.ICICT 2023: 2023 The 6th International Conference on Information and Computer Technologieshttps://doi.org/10.1007/978-981-99-3236-
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