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
Social movements, identity and disruption in organizational fields: Accounting for farm animal welfare
جنبش های اجتماعی، هویت و اختلال در زمینه های سازمانی: حسابداری برای رفاه حیوانات مزرعه-2021
In this study we provide evidence on how accounting disclosures can motivate social movement organizations (SMOs) to create a new source of normativity in an organizational field, to impact upon firms through identity, image and culture. The source of normativity, the Business Benchmark on Farm Animal Welfare (BBFAW), was created as a means of accounting for farm animal welfare by food companies. Working at the intersection of theories relating to organizational fields, social movements and organizational identity, we investigate how the SMOs create the conditions for change through their framing of farm animal welfare, collective action and the mobilization of resources. Ideas such as institutional agency and institutional control are introduced to explain the power dynamics that enable change. By interpreting the organizational field as a relational space, identity, self-interest and intermittently-active fields provide further constructs to explain behaviour. Evidence from BBFAW reports and publications demonstrates how the NGOs employed a multi-period strategy to effect change. A longitudinal company case study provides an illustration of the cascade of the movement, demonstrating that there is more than an alignment of accounting disclosures. New business opportunities arise, requiring a realignment of strategy, a redesign of organizational architecture and participation of stakeholders. We illustrate our findings through the creation of a framework which could be employed more widely to study of sources of normativity in a relational field. This paper shows that accounting disclosures have a role to play in creating a new normativity that generates social change.
keywords: رفاه حیوانات | هویت | هنجار | فیلترهای سازمانی و جنبش های اجتماعی | Animal welfare | Identity | Normativity | Organizational ﬁelds and social movements
Critical reflections of accounting and social impact (Part I)
بازتاب انتقادی حسابداری و تأثیر اجتماعی-2021
This special issue on Accounting and Social Impact consists of two parts that will be hosted in separate issues of the journal. Here in part I we introduce the concepts and themes of social impact, before analyzing how the exposure of researchers to impact assessment regimes introduces pressures on researchers to seek specific kinds of impact. We go on to discuss the various contributions included in this issue that cover themes of accountability, sustainability, control and gender in a diverse range of organizational forms that sit in the spheres of the public, private and third sectors. The second part, in a later issue, will examine how accountability, power and control issues create impacts in non-governmental and other not-for-profit organizations.
The adoption of circular economy practices in supply chains – An assessment of European Multi-National Enterprises
The adoption of circular economy practices in supply chains – An assessment of European Multi-National Enterprises-2021
The European Commission Circular Economy Action Plan aims at fostering a society based on sustainable pro- duction and consumption. Within this context, industrial organisations are called to implement a wide set of practices to drive this transition: manufacturing easy-to-repair and sustainable products, adopting solutions aimed at extending product lifetime, and promoting remanufacturing and materials’ recycling. A major contribution is expected from Multi-National Enterprises (MNEs), as these organizations dominate the European economy and coordinate resource-intensive global supply networks. As such, this study assesses the Circular Economy-inspired initiatives promoted by the largest European MNEs. The content of sustainability reports is scrutinised, through a template analysis technique, in order to create a database of Circular Economy practices. Key findings include the degree of implementation, the level of involvement of supply chain partners, and the drivers behind the implementation of such practices. Furthermore, a conceptual framework is proposed, in order to describe the adoption of Circular Economy practices as a supply chain process. A theoretical discussion explores the role of institutional pressures and supply chain integration to shape the transition towards the adoption of Circular Economy practices in global supply chains.
Keywords: Circular economy | Fortune 500 | Sustainability | MNEs | Supply chain integration | Institutional theory
Impact of COVID-19 on the Indian seaport transportation and maritime supply chain
تأثیر COVID-19 در حمل و نقل و تأمین دریایی بندر دریایی هند-2021
Impacts of COVID-19 in maritime transportation and its related policy measures have been investigated by more and more organizations and researchers across the world. This paper aims to examine the impacts of COVID-19 on seaport transportation and the maritime supply chain field and its related issues in India. Secondary data are used to analyze the performance indicators of major seaports in India before and during the COVID-19 crisis. We further explore and discuss the expert’s views about the impact, preparedness, response, and recovery aspects for the maritime-related sector in India. The results on the quantitative performance of Indian major seaports during the COVID-19 indicate a negative growth in the cargo traffic and a decrease in the number of vessel traffic compared to pre-COVID-19. The expert survey results suggest a lack of preparedness for COVID-19 and the need for developing future strategies by maritime organizations. The overall findings of the study shall assist in formulating maritime strategies by enhancing supply chain resilience and sustainable business recovery process while preparing for a post-COVID-19 crisis. The study also notes that the Covid-19 crisis is still an ongoing concern, as the government, maritime organizations, and stakeholders face towards providing vaccine and remedial treatment to infected people. Further, this study can be expanded to the global maritime supply chain business context and to conduct interdisciplinary research in marine technical fields and maritime environment to measure the impact of COVID-19.
Keywords: COVID-19 | India | Seaports | Maritime | Supply chain | Stakeholders | Sustainability
The use of IT systems in financial and accounting services for enterprises in the conditions of the COVID-19 pandemic
استفاده از سیستم های فناوری اطلاعات در خدمات مالی و حسابداری برای شرکت ها در شرایط همه گیر COVID-19-2021
In Poland, remote teams and work outside of the company were rare by this time. Almost all organizations had to virtualize at a faster rate by delegating their employees to work remotely, facing many challenges that they had to overcome in a short time. This article aims to check the directions and effects of changes in the digitalization of financial-accounting processes concerning the COVID-19 pandemic. The rate of use financial-accounting programs in remote work and upgrade of work organization, availability to internet platforms, identification security level of data, defining barriers that influence the limit of digitalization processes and financial-accounting programs were made.
Keywords: finance | IT systems | financial and accounting programs | company | pandemic | COVID-19.
A future triple entry accounting framework using blockchain technology
یک چارچوب حسابداری سه ورودی آینده با استفاده از فناوری بلاک چین-2021
The study adopts a single case study approach to bring into conversation, ideas, and views of several scholars on triple entry accounting (TEA). The development of blockchain technology already drives the conscious move towards the TEA. The TEA is currently not being used in any significant way but is in a greater debate whether it is worth adopting such alternative accounting practices as the TEA. Shifting to the TEA system is challenging and at present, it is just a fascinating mental exercise. With these backdrops, the present study discusses the likelihood cases of future accounting practice namely: (I) Sophisticated Accounting Software based on the double entry accounting (DEA); (II) Combination of Blockchain and TEA; and (III) Combination of disruptive technologies in addition to Blockchain and TEA. Finally, the study concludes with describing the basic architecture of a potential system of triple-entry accounting that could support the TEA system to deliver real-time insights into business operations. Lastly, the study plotted a hype cycle for accounting technologies to help global organizations identify the relevant accounting technologies and applications.
keywords: حسابداری دو ورودی | حسابداری سه ورودی | رابط برنامه نویسی کاربردی | محاسبات لبه | بلاک چین | Double entry accounting | Triple entry accounting | Application programming interface | Edge computing | Blockchain
مهاجران جهانی: درک پیامدهای تجارت و مدیریت بین المللی
سال انتشار: 2021 - تعداد صفحات فایل pdf انگلیسی: 11 - تعداد صفحات فایل doc فارسی: 47
مهاجرت جهانی همیشه افراد ، سازمانها و جوامع را تحت تأثیر قرار داده است ، اما توجه به مهاجرت در تجارت و مدیریت بین المللی (IB / IM) متناسب با اهمیت آن نبوده است. در این مقاله توضیح می دهیم که چرا تمرکز بر مهاجرت مورد نیاز است ، چگونه به این موضوع تاکنون در این زمینه پرداخته شده است ، و به ویژه اینکه چگونه می تواند به تولید دانش و بینش مربوط به عمل و سیاست کمک کند. ما با معرفی مجموعه ای از مطالعات در یک شماره ویژه در مورد مهاجرت جهانی و پیامدهای آن برای IB / IM ، بر اهمیت این پدیده تأکید می کنیم.
کلید واژه ها: مهاجرت | تجارت بین المللی | مدیریت بین الملل
|مقاله ترجمه شده|
Keywords: Antimicrobial resistance Stakeholder mapping Veterinary drugs Policy regulation Supply chain Public and private sector collaboration National action plan
درک زنجیره تأمین آنتی بیوتیک های دامپزشکی برای رفع مقاومت ضد میکروبی در PDR لائوس: نقش ها و تعاملات سهامداران درگیر-2021
In response to the global call to mitigate risks associated with antimicrobial resistance (AMR), new regulations on the access and use of veterinary antibiotics are currently being developed by the Lao government. This study aims to explore how the implementation of these new regulations might effectively reduce and adapt the sale, distribution and use of veterinary antibiotics in Lao PDR. To this end, we used the theory of change, framing the AMR issue within the context of the stakeholders involved in the veterinary antibiotics supply chain. Qualitative and quantitative methods were used to collect data, based on questionnaires (n=36 antibiotic suppliers, n=96 chicken farmers, n=96 pig farmers), and participatory tools such as a workshop (n=10 participants), semi-structured interviews (n=20), and focus group discussions (n=7 participants). The stakeholders understanding of the AMR issue and potential challenges related to the implementation of new regulations regarding access and use of antibiotics, were also investigated. We mapped the veterinary antibiotic supply chain in Lao PDR, and analysed the roles and interactions of its stakeholders. Twenty-three stakeholders representing the private and the public sectors were identified. Many informal and formal links connected these stakeholder within this supply chain. The lack of veterinarian-farmer interaction and the evolving nature of the veterinary antibiotics supply chain accentuated the challenges of achieving behaviour change through regulations. Most of the antibiotics found on farms were categorized by the World Health Organizations as critically important antibiotics used in human medicine. We argue that AMR risk mitigation strategy requires dialogue and engagement between private and publicsectors stakeholders, involved in the importation, distribution, sale and use of veterinary antibiotics. This study further highlighted that AMR is a complex adaptive challenge requiring multi-sectoral approach. We believed that a sustainable approach to reduce and adapt veterinary antibiotics use should be prepared in collaboration with stakeholders from private and public sectors identified in this study, in addition to the new regulations. This collaboration should start with the co-construction of a common understanding of AMR issue and of the objectives of new regulations.
Keywords: Antimicrobial resistance | Stakeholder mapping | Veterinary drugs | Policy regulation | Supply chain | Public and private sector collaboration | National action plan
Data, data flows, and model specifications for linking multi-level contribution margin accounting with multi-level fixed-charge problems
دادهها، جریانهای داده، و مشخصات مدل برای پیوند حسابداری حاشیه سهم چندسطحی با مشکلات شارژ ثابت چندسطحی-2021
This article describes the data, data flows, and spreadsheet implementations for linking multi-level contribution margin accounting as a subsystem in cost accounting with several versions of a multi-level fixed-charge problem (MLFCP), the latter based on the optimization approach in operations research. This linkage can reveal previously hidden optimization potentials within the framework of multi-level contribution margin accounting, thus providing better information for decision making in companies and other organizations. For the data, plausible fictitious values have been assumed taking into consideration the calculation principles in cost accounting where applicable. They include resourcerelated data, market-related data, and data from cost accounting needed to analyze the profitability of a companys´ products and organizational entities in the presence of hierarchically structured fixed costs. The data are processed and analyzed by means of mathematical optimization techniques and sensitivity analysis. The linkage between multi-level contribution margin accounting and MLFCP is implemented in three spreadsheet files, including versions for deterministic optimization, stochastic optimization, and robust optimization. This paper provides specifications for compatible solver add-ins and for executing sensitivity analysis. The data and spreadsheet implementations described in this article were used in a research article entitled “Making better decisions by applying mathematical optimization to cost accounting: An advanced approach to multi-level contribution margin accounting” . The data sets and the spreadsheet implementations may be reused a) by researchers in management and cost accounting as well as in operations research and quantitative methods for verification and for further development of the linkage concept and of the underlying optimization models; b) by practitioners for gaining insight into the data requirements, methods, and benefits of the proposed linkage, thus supporting continuing education; and c) by instructors in academia who may find the data and spreadsheets valuable for classroom use in advanced courses. The complete spreadsheet implementations in the form of three ready-touse Excel files (deterministic, stochastic, and robust version) are available for download at Mendeley Data. They may serve as customizable templates for various use cases in research, practice, and education.
keywords: حسابداری هزینه | تحقیق در عملیات | مشکل ثابت شارژ | بهینه سازی | برنامه نویسی صحیح | تجزیه و تحلیل میزان حساسیت | بهینه سازی تصادفی | صفحه گسترده | Cost accounting | Operations research | Fixed-charge problem | Optimization | Integer programming | Sensitivity analysis | Stochastic optimization | Spreadsheet