Efficient biometric-based identity management on the Blockchain for smart industrial applications
مدیریت هویت مبتنی بر بیومتریک کارآمد در Blockchain برای کاربردهای صنعتی هوشمند-2021
In this work, we propose a new Blockchain-based Identity Management system for smart industry. First, we describe an efficient biometric-based anonymous credential scheme, which supports selective disclosure, suspension/thaw and revocation of credentials/entities. Our system provides non-transferability through a freshly computed hidden biometric attribute, which is generated using a secure fuzzy extractor during each authentication. This mechanism combined with offchain storage guarantees GDPR compliance, which is required for protecting user’s data. We define blinded (Brands) DLRep scheme to provide multi-show unlinkability, which is a lacking feature in Brands’ credential based systems. For larger organizations, we re-design the system by replacing the Merkle Tree with an accumulator to improve scalability. The new system enables auditing by adapting the standard Industrial IoT (IIoT) Identity Management Lifecycle to Blockchain. Finally, we show that the new proposal outperforms BASS, i.e. the most recent blockchain-based anonymous credential scheme designed for smart industry. The computational cost at the user-side (can be a weak IoT device) of our scheme is 8-times less than that of BASS. Thus, our system is more suitable for IIoT.© 2020 Elsevier B.V. All rights reserved.
Keywords: Identity management | Smart industry | Blockchain | Non-transferability | Biometrics | DLRep | Multi-show unlinkability | Selective disclosure | Accumulators
Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 2013
آیا انطباق اجباری CSR بر محافظه کاری حسابداری تأثیر گذاشته است؟ شواهدی از قانون شرکت های هندی 2013-2021
In 2013, India became the first country in the world to require firms to spend two percent of their average profit on corporate social responsibility (CSR) activities. Taking advantage of this unique event, we examine how the mandatory CSR compliance impacts conditional accounting conservatism of Indian firms. We find a positive relation between CSR compliance and conditional accounting conservatism and this relation is stronger for firms that have stronger governance and weaker for family firms. Further, we find that current period accounting conservatism is negatively related to next period CSR spending. Our results are robust to a battery of tests and are consistent with the notion that Indian firms enhance accounting conservatism to decrease earnings to minimize CSR compliance costs. In other words, while policy makers may have intended to use legislation to increase CSR activities by Indian firms, our results suggest that firms use accounting policies and negative accruals strategically to mitigate CSR spending
keywords: CSR | Conservatism | Board of directors | Family firms | India
Learning from past earthquake disasters: The need for knowledge management system to enhance infrastructure resilience in Indonesia
یادگیری از بلایای زلزله گذشته: نیاز به سیستم مدیریت دانش برای افزایش انعطاف پذیری زیرساخت در اندونزی-2021
Indonesia lies at the region where Indo-Australian, Eurasian, Pacific and Philippines global tectonic plates meet. In the last 30 years, Indonesia has experienced catastrophic earthquake disasters, causing thousands of loss of life and major infrastructure damage. Since the 2004 devastating Sumatra-Andaman tsunamigenic earthquake, knowledge derived from various disaster experiences regarding infrastructure resilience have been improving. Yet disasters such as the recent 2018 Lombok and Palu earthquakes remain devastating. An investigation on how knowledge on past earthquakes have been managed and utilized to promote better resilient infrastructure in Indonesia is conducted. Lessons are extracted from 5 significant earthquakes causing major damage through compilation and analysis of scientific publications and reports on field surveys, works and existing policies. Factors that keep contributing to the failure of buildings and infrastructure include lack of understanding of local hazard situation, incompliance to seismic resistant codes and standards for buildings and infrastructure, prob- lematic soil condition, and collateral hazards such as tsunami, liquefaction, ground subsidence, landslides, rock avalanche which are adding to the complexity of the seismic hazard. The scarcity of information and knowledge on the performance on resilience of infrastructure during earthquakes in Indonesia limits knowledge-based de- cision making in the planning, development and operation of resilient infrastructure. This study calls for the development of a knowledge management system for earthquake resilient infrastructure in Indonesia, to save more lives and to reduce economic disruptions due to infrastructure damages, and thus contribute to the sus- tainable development goals achievement.
keywords: زیرساخت های انعطاف پذیر | سیستم مدیریت دانش | زمين لرزه | کاهش خطر | Resilient infrastructure | Knowledge management system | Earthquake | Risk reduction
New Knowledge Management framework for manufacturing SMEs working in strictly regulated sectors
چارچوب مدیریت دانش جدید برای تولید شرکتهای کوچک و متوسط که در بخشهای کاملاً تنظیمشده-2021
A new and practical Knowledge Management framework for manufacturing SMEs operating in strictly regulated sectors has been developed based on a research project focused on the aquisition, synthesis, internalisation and extension of the knowledge and requirements related to hazardous environments regulations. The study of KM theory and practice was focused on SMEs, manufacturing sector and compliance constraints. The project used a complex case-study centred methodology to create a compendium of knowledge based on the compliance requirements and on existing intangible knowledge. The resulting framework is suitable for use in similar situations, and it emphasises low resource use, cost-effectiveness and usability.
keywords: KM Framework | SECI Cycle | Tacit Knowledge | Explicit Knowledge | ATEX Library
The impact of supply chain network structure on relationship management strategies: An empirical investigation of sustainability practices in retailers
تأثیر ساختار شبکه زنجیره تامین بر استراتژی های مدیریت رابطه: بررسی تجربی شیوه های پایداری در خرده فروشان-2021
The implementation of sustainability practices in today’s complex supply chain network (SCN) has been a great challenge for focal ﬁrms. To establish a sustainable SCN, understanding is needed about how focal ﬁrms’ decision-making processes can be affected by the extent to which they are embedded within a wider stakeholder network. Despite the increasing amount of research in sustainable supply chain management (SSCM), the way (why and how) that focal ﬁrms and their SCN actors interact in terms of sustainability practices has not been thoroughly explored. This paper investigates the impact of SCN structure on focal ﬁrms’ relationship management strategies (RMS) and identiﬁes strategies that may be employed to implement sustainability practices throughout the SCN. A web-based survey was undertaken to collect data from a sample of 66 Australian food manufacturers and suppliers within two large retailers’ SCNs. The paper’s constructs were validated via exploratory factor analysis, and hierarchical multiple regression analysis was conducted to test the hypotheses. Five factors conceptualizing the SCN structure were identiﬁed (transparency, power, supplier dependency, buyer dependency, and distance) to determine the impact of the SCN structure on four RMS (non-compliance, transactional, dictatorial, and collaborative). Results show different relationships between each factor and RMS, thereby providing new insights into the implementation of sustainability practices in the SCN. The ﬁndings may assist managers to determine a balance in allocating resources to manage sustainability practices within their ﬁrms’ SCNs. This paper is amongst the few empirical works that examine the impact of SCN structure on RMS in SSCM.© 2021 Institution of Chemical Engineers. Published by Elsevier B.V. All rights reserved.
Keywords: Sustainable supply chain management | Supply chain network structure | Relationship management strategies
Barriers to sustainability in humanitarian medical supply chains
موانع پایداری در زنجیره های تأمین پزشکی بشردوستانه-2021
Medical and pharmaceutical products (MPP) are critical elements in humanitarian relief efforts. Relief operations are often burdened with inappropriate and unusable MPP, which leads to the wastage of resources and causes harm to the environment. This study investigates MPP management and facilitates the adoption of sustainability practices in the humanitarian medical supply chain. The study identifies 20 potential barriers for sustainability and categorises them into six different issues (material, operational, logistics, human, funding, and exogenous). Fuzzy best-worst method and analytic network process methodologies were adopted to prioritise barriers according to their degree of influence. Findings from the study suggest that stakeholders should focus attention on the material, operations, and logistical issues. Poor compliance with the World Health Organisation guidelines is reported as the most significant barrier to sustainability. Long-term collaboration and promotion of cash-based donation are suggested as suitable alternatives to product donation. The key recommendations of the study are to sensitise donors and media regarding donation practices and disaster relief victim requirements, build local capacity, design coordination mechanisms, and develop a performance measurement system incorporating the triple bottom line of sustainability. The study outcome reveals connections between barriers to sustainability and sheds light on the socioenvironmental aspect of donations. The study lays a foundation for future research, exploring how to better enable sustainability in the relief supply chain.
Keywords: Humanitarian medical supply chain | Fuzzy best-worst method | Analytic network process | Barrier | Sustainability | Pharmaceuticals
Blockchain and other distributed ledger technologies: Where is the accounting?
بلاک چین و سایر فناوری های دفتر کل توزیع شده: حسابداری کجاست؟-2021
In a recent survey of academic research, Fintech related topics, broadly classified as cryptocurrency studies, were by far the most researched topics in the social sciences. However, we have observed that, perhaps surprisingly, even though crypto-currencies rely on a distributed accounting ledger technology, relatively few of those studies were conducted by accounting academics. While some of the features of a system like Bitcoin do not necessarily rely on a traditional accounting knowledge, this knowledge is key in designing effective real-world distributed systems. Building on a foundational framework developed by Risius and Spohrer (2017), we provide support for their hypothesis that to date, research in this area has been predominantly of a somewhat narrow focus (i.e., based upon exploiting existing programming solutions without adequately considering the fundamental needs of users). This is particularly reflected by the abundance of Bitcoin-like crypto-currency code-bases with little or no place for business applications. We suggest that this may severely limit an appreciation of the relevance and applicability of decentralized systems, and how they may support value creation and improved governance. We provide supporting arguments for this statement by considering four applied classes of problems where a blockchain/distributed ledger can add value without requiring a crypto-currency to be an integral part of the functioning system. We note that each class of problem has been viewed previously as part of accounting issues within the legacy centralized ledger systems paradigm. We show how accounting knowledge is still relevant in the shift from centralized to decentralized ledger systems. We advance the debate on the development of (crypto-currency free) value-creating distributed ledger systems by showing that applying accounting knowledge in this area has potentially a much wider impact than that currently being applied in areas limited to auditing and operations management. We develop a typology for general distributed ledger design which assists potential users to understand the wide range of choices when developing such systems.
keywords: بارکش | توزیع شده | انطباق قانونی | قراردادهای هوشمند | دارایی Provenance | Blockchain | Distributed ledger | Regulatory compliance | Smart contracts | Asset provenance
On the channel density of EEG signals for reliable biometric recognition
چگالی کانال سیگنال های EEG برای تشخیص بیومتریک قابل اعتماد-2021
Electroencephalography (EEG) provides appealing biometrics by encompassing unique attributes including robustness against forgery, privacy compliance, and aliveness detection. Among the main challenges in deploying EEG biometric systems in real-world applications, stability and usability are two important ones. They respectively reflect the capacity of the system to provide stable performance within and across different states, and the ease of use of the system. Previous studies indicate that the usability of an EEG biometric system is largely affected by the number of electrodes and reducing channel density is an effective way to enhance usability. However, it is still unclear what is the impact of channel density on recognition performance and stability. This study examines this issue for systems using different feature extraction and classification methods. Our results reveal a trade-off between channel density and stability. With low-density EEG, the recognition accuracy and stability are compromised to varying degrees. Based on the analysis, we propose a framework that integrates channel density augmentation, functional connectivity estimation and deep learning models for practical and stable EEG biometric systems. The framework helps to improve the stability of EEG biometric systems that use consumer-grade low channel density devices, while retaining the advantages of high usability.
Keywords: EEG biometrics | Data augmentation | Deep learning | Current source density
The spring ‘stay at home’ coronavirus campaign communicated by pending accounts
اطلاعرسانی کمپین کروناویروس بهار «در خانه بمانیم» از طریق حسابهای معلق-2021
The UK government instruction to stay at home exemplifies how governments do things by saying things in a crisis. The force of the government slogan was amplified by its intertextual circulation in wider public discourse to produce an alignment between the duty of government to protect citizens, the spiritual mission of the Church and the public information role of the press. By analysing the rhetorical and sequential structure of promotional discourse with recourse to speech act, narrative and routine theory, we show how its authors concurrently use cognitive and empathetic interpellations to induce subjectivation, configuring pending accounts which not only involve recipients in scripts for restoring order (if … then … programming constructions) but also implicate them in restorative storylines (just as there and then … so here and now … mimetic constructions). The result is to overlay on the official inducement new voices of hope, conditioned by participation in a collaborative community, naturalising compliance.
keywords: در انتظار حساب | تحریک به عمل | تفکر | پاندمی ویروس کرونا | عمل بیان | گفتمان تبلیغاتی | Pending account | Inducement to action | Interpellation | Coronavirus pandemic | Speech act | Promotional discourse
Appropriation of accounting information system use under the new IFRS: Impacts on accounting process performance
تخصیص استفاده از سیستم اطلاعات حسابداری تحت IFRS جدید: تاثیرات بر عملکرد پردازش حسابداری-2021
The newly issued International Financial Reporting Standards (IFRS) have significantly transformed the ac- counting process and the accounting information system (AIS). Confronting the changes in information tech- nologies (IT), using the AIS appropriately is crucial to derive accurate information from which to process business transactions and report information in compliance with the new IFRS. Built on adaptive structuration theory (AST), this study is aimed toward investigating how accounting regulatory changes influence AIS use, which consequently affects accounting process performance. Data are collected through a questionnaire survey of 250 accountants from 36 countries currently using the IFRS as their accounting standards. The results show that perceived system restrictiveness, IT professional support, and accountant’s self-efficacy significantly explain faithfulness of appropriation (FOA) whereas perceived effectiveness of controls on IT use does not. FOA in- fluences exploitive and exploratory task adaptations, which subsequently predict accounting process perfor- mance under the new IFRS. This study enriches the AST literature and contributes to both the accounting and IT domains. Our findings provide organizations with new insights into how to maintain the efficiency of accounting practice and business operations under the new IFRS.
keywords: سیستم اطلاعات حسابداری (AIS) | تئوری ساختار سازگاری (AST) | استانداردهای گزارشگری مالی بین المللی | (IFRS) | وفاداری تخصیص (FOA) | عملکرد پردازش حسابداری | Accounting information system (AIS) | Adaptive structuration theory (AST) | International financial reporting standards | (IFRS) | Faithfulness of appropriation (FOA) | Accounting process performance