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ردیف | عنوان | نوع |
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21 |
Improving multi-sport event ticketing accounting information system design through implementing RFID and blockchain technologies within COVID-19 health protocols
بهبود طراحی سیستم اطلاعات حسابداری بلیط رویدادهای چند ورزشی از طریق پیادهسازی فناوریهای RFID و بلاک چین در پروتکلهای بهداشتی COVID-19-2021 To run a multi-sport event, it is necessary to have a design of accounting information system for ticket sales that can
run efficiently and can reduce opportunities of fraudulent acts. A case study during the 18th Asian Games 2018 shows
that there were problems of inadequate ticket sales facilities for prospective spectators due to vendor diversion to the
frictional problems such as venues located in various regions and protection of spectator rights in accordance with
the purchased tickets. Some cases found in the multi-sport event were false seats and fictitious spectators allowed
entrance to some arenas they did not have the right to enter, although they have gone through verification measures
using line-of-sight barcoding technology. Some cases were also found during the 18th Asian Games 2018, in which
there was a problem of inadequate ticket sales facilities for prospective spectators due to a change of vendor. There
were also frictional problems on venues which are spread in various regions and regarding protection of spectators’
rights per their purchased tickets. Moreover, it is fundamental that we take concern in the current pandemic situation, all event organizers are obliged to consider implementing health protocols issued by the World Health Organization (WHO) for safety to break the chain of COVID-19 infection. This study is conducted to identify the core of
those problems and offer a solution by implementing radio-frequency identification (RFID) and blockchain technology to optimize the services applied in the multi-sport event, especially during and post-pandemic. Ticketing
effectiveness for spectators are also challenged by budgetary and eco-friendliness issues.
keywords: سیستم اطلاعات حسابداری | بارکش | کووید -19 | رویداد چند ورزش | رام | بلیط بلیط | Accounting information system | Blockchain | COVID-19 | Multi-sport event | RFID | Ticketing |
مقاله انگلیسی |
22 |
Impact of ambidexterity of blockchain technology and social factors on new product development: A supply chain and Industry 4:0 perspective
تأثیر دوسویه فناوری بلاکچین و عوامل اجتماعی بر توسعه محصول جدید: زنجیره تامین و چشم انداز صنعت 4:0-2021 This study develops a technology and social capital process aided product innovation conceptual model based on dynamic capability and supply chain ambidexterity theory. The strategy of organizational ambidexterity unbalancing technological and relational social capital factors between buyers and suppliers leads to a higher level of digital manufacturing capabilities and enhances buyers’ innovation potential, considering the sustainable practices in their processes to cope with Industry 4.0 manufacturing processes and sustainability challenges. The study empirically validates the model using data collected from 379 French manufacturing companies. This is the first study that examines how buyers perceive the role of blockchain technology in exploring and exploiting innovation management in the Industry 4.0 era. The study advances understanding on the theory of ambidex-terity of supply chains in buyer–supplier relationships. The study results show the positive effect between internal integration and blockchain technology as well as relational social capital factors in buyer–supplier relationships. The findings underscore the critical role of relational and technological capital in buyer–supplier relationships, specifically to act as a catalyst for exploiting internal capabilities to achieve the innovation targets. The unique findings state blockchain technology mediation is dominant in exploiting the internal capabilities and benefits buyers’ innovation orientation. Keywords: Buyer innovation | Blockchain technology | Supply chain ambidexterity | Relational capital | Industry 4.0 | Sustainability |
مقاله انگلیسی |
23 |
Conflict minerals and battery materials supply chains: A mapping review of responsible sourcing initiatives
زنجیره های تأمین مواد معدنی و مواد باتری درگیری: بررسی نقشه ابتکارهای مسئول تهیه منابع-2021 Responsible mineral sourcing is a major issue on the global sustainability agenda. Spurred by “conflict minerals”, debates about the ethics of mineral supply chains now encompass a broad set of concerns including child labor, corruption, environmental degradation, and a green transition away from fossil fuels. The past two decades have seen a flurry of initiatives to clean up supply chains and protect the reputation of major companies. Based on a mapping review of 220 studies of responsible mineral supply chains, this study highlights the approaches that responsible minerals sourcing initiatives have taken, focusing on conflict minerals (tin, tungsten tantalum and gold) as well as metals and minerals needed for renewable energy technologies in a transition to a low carbon economy (cobalt, graphite, lithium, manganese and nickel). We briefly describe the evolution of these initiatives, contrast arguments about mandatory and voluntary approaches, summarize findings regarding their impacts on local communities and corporate actors, and discuss the challenges and opportunities of new technologies and traceability systems. Keywords: Responsible sourcing | CSR | Supply chains | Blockchain | Conflict minerals | Cobalt |
مقاله انگلیسی |
24 |
Factors influencing blockchain adoption in supply chain management practices: A study based on the oil industry
عوامل موثر بر پذیرش بلاکچین در راهکارهای مدیریت زنجیره تامین: مطالعه ای مبتنی بر صنعت نفت-2021 Planning to adopt the Blockchain is very active in many industries, especially in supply chains. Researchers
believe that the Radio-frequency identification (RFIDs), yesterday’s Blockchain, is now obsolete. The
strongest reason that the Blockchain is the tool of this era is its unique features; real-time information sharing, cyber-security, transparency, reliability, traceability, and visibility, all of which boost the
supply-chain performance. Despite the extensive literature on Blockchain, in recent years, no clear framework has defined whether a supply chain should implement Blockchain or not. This study attempts to fill
this gap by proposing a framework for complex supply chain networks. In doing so, first, we identified
the supply-chain practices of the oil industry in Pakistan, then we empirically analyzed the impact of
these practices on operational performance. The results show that the supply chain management (SCM)
practices positively impact operational performance. On the other hand, with the help of literature, we
identified different Blockchain features and their influence on different supply chain practices. This study
guides managers and decision-makers to evaluate their current supply-chain practices and understand
the relationship between supply-chain practices and Blockchain features, and how different Blockchain
features can help improving supply-chain practices and ultimately improving operational performance. Keywords: Blockchain | Blockchain features | Supply chain management | Supply chain management practices | Operational performance, oil industry | supply Chain |
مقاله انگلیسی |
25 |
Blockchain and sustainable supply chain management in developing countries
بلاکچین و مدیریت پایدار زنجیره تامین در کشورهای در حال توسعه-2021 Theoretical, empirical and anecdotal evidence suggests that there are more violations of sustainability principles in supply chains in developing countries than in developed countries. Recent research has demonstrated that blockchain can play an important role in promoting supply chain sustainability. In this paper we argue that blockchain’s characteristics are especially important for enforcing sustainability standards in developing coun- tries. We analyze multiple case studies of blockchain projects implemented in supply chains in developing countries to assess product quality, environmental accounting and social impact measurement. We have developed seven propositions, which describe how blockchain can help address a number of challenges various stakeholders face in promoting sustainable supply chains in developing countries. The challenges that the propositions deal with include those associated with an unfavorable institutional environment, high costs, technological limitations, unequal power distribution among supply chain partners and porosity and opacity of value delivery networks. Keywords: Blockchain | Developing countries | Ethical dilemmas | Institutions | Smart contract | Supply chain | Sustainability | Traceability |
مقاله انگلیسی |
26 |
Big data driven supply chain design and applications for blockchain: An action research using case study approach
داده های بزرگ طراحی زنجیره تأمین و کاربردهای بلاکچین: یک اقدام پژوهی با استفاده از رویکرد مطالعه موردی-2021 Blockchain appears to still be nascent in its growth and a relatively untapped asset. This research investigates the need of blockchain in Industry 4.0 environment from Big Data perspective in supply chain
management. The research method used in this study involves a combination of an Action Research
method and Case Study research. More specifically, the action research method was applied in two industry case studies that implemented and tested the designed architecture in a global logistics environment.
Case Study A examined the blockchain application in cross-border cargo movements whereas Case Study
B investigated the application in a liquid chemical logistics company serving to petroleum industries.
Our research analysis has identified that the Case A subject had disconnected systems and services for
blockchain wherein the big data interactions had failed (failure case). Whereas in Case B, the company
has achieved nearly 25% increase in revenue through its customer service after the blockchain implementation and thereby reduction in paperwork and carbon emissions (success case). This research contributes
to the advancement of the body of knowledge to big data and blockchain by identifying key implementation guideline and issues for blockchain in supply chain management. Further, action-based research
coupled with a case study approach has been used to evaluate the application aspects of the architecture’s scalability and functionality of bigdata and blockchain in supply chain management. Keywords: Big data architecture | Action research | Case study research | Blockchain adoption | Supply chain management |
مقاله انگلیسی |
27 |
Blockchain-based royalty contract transactions scheme for Industry 4:0 supply-chain management
طرح معاملات قرارداد حق امتیاز مبتنی بر بلاکچین برای مدیریت زنجیره تأمین صنعت 4:0-2021 Industry 4.0-based oil and gas supply-chain (OaG-SC) industry automates and efficiently executes most of the processes by using cloud computing (CC), artificial intelligence (AI), Internet of things (IoT), and industrial Internet of things (IIoT). However, managing various operations in OaG-SC industries is a challenging task due to the involvement of various stakeholders. It includes landowners, Oil and Gas (OaG) company operators, surveyors, local and national level government bodies, financial institutions, and insurance institutions. During mining, OaG company needs to pay incentives as a royalty to the landowners. In the traditional existing schemes, the process of royalty transaction is performed between the OaG company and landowners as per the contract between them before the start of the actual mining process. These contracts can be manipulated by attackers (insiders or outsiders) for their advantages, creating an unreliable and un-trusted royalty transaction. It may increase disputes between both parties. Hence, a reliable, cost-effective, trusted, secure, and tamper-resistant scheme is required to execute royalty contract transactions in the OaG industry. Motivated from these research gaps, in this paper, we propose a blockchain-based scheme, which securely executes the royalty transactions among various stakeholders in OaG industries. We evaluated the performance of the proposed scheme and the smart contracts’ functionalities and compared it with the existing state-of-the-art schemes using various parameters. The results obtained illustrate the superiority of the proposed scheme compared to the existing schemes in the literature. Keywords: Blockchain | Smart contract | Oil and gas industry | Supply chain management | Royalty |
مقاله انگلیسی |
28 |
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 |
مقاله انگلیسی |
29 |
عوامل موثر بر پذیرش بلاک چین در شیوههای مدیریت زنجیره تامین : یک مطالعه مبتنی بر صنعت نفت
سال انتشار: 2021 - تعداد صفحات فایل pdf انگلیسی: 11 - تعداد صفحات فایل doc فارسی: 33 |
مقاله ترجمه شده |
30 |
Comments on biometric-based non-transferable credentials and their application in blockchain-based identity management
نظرات در مورد اعتبارنامه های غیرقابل انتقال مبتنی بر بیومتریک و کاربرد آنها در مدیریت هویت مبتنی بر بلاک چین-2021 In IT-ecosystems, access to unauthorized parties is prevented with credential-based access control techniques (locks, RFID cards, biometrics, etc.). Some of these methods are
ineffective against malicious users who lend their credentials to other users. To obtain
non-transferability, Adams proposed a combination of biometrics encapsulated in Pedersen
commitment with Brands digital credential. However, Adams’ work does not consider the
Zero Knowledge Proof-of Knowledge (ZKPoK) system for Double Discrete Logarithm Representation of the credential. Besides, biometrics is used directly, without employing any
biometric cryptosystem to guarantee biometric privacy, thus Adams’ work cannot be GDP compliant. In this paper, we construct the missing ZKPoK protocol for Adam’s work and
show its inefficiency. To overcome this limitation, we present a new biometric-based nontransferable credential scheme that maintains the efficiency of the underlying Brands credential. Secondly, we show the insecurity of the first biometric-based anonymous credential
scheme designed by Blanton et al.. In this context, we present a brute-force attack against
Blanton’s biometric key generation algorithm implemented for fuzzy vault. Next, we integrate an Oblivious PRF (OPRF) protocol to solve the open problem in Blanton’s work and
improve its efficiency by replacing the underlying signature scheme with PS-signatures. Finally, we evaluate application scenarios for non-transferable digital/anonymous credentials
in the context of Blockchain-based Identity Management (BBIM). We show that our modified constructions preserve biometric privacy and efficiency, and can easily be integrated
into current BBIM systems built upon efficient Brands and PS-credentials. Keywords: Biometrics security | Non-transferability | Digital credentials | Anonymous credentials | Fuzzy vault | Fuzzy extractors | Double discrete logarithm (DDL) | Brands DLRep | Selective disclosure | Blockchain | Identity management |
مقاله انگلیسی |