Search results

Financial technologies form the heart of considerable disruptive innovation. Fintech is the emerging financial infrastructure for modern business. Big data are the feedstock for artificial intelligence (AI) that drives many fintech sectors – start-up finance, commodities and investment instrumentation, payment systems, currencies, exchange markets/trading platforms, market-failure response forensics, underwriting, syndication, risk assessment, advisory services, banking, financial intermediaries, transaction settlement, corporate disclosure, and decentralized finance. This chapter demonstrates how analyzing big data, largely processed through cloud computing, drives fintech innovations, scholarship, forensics, and public policy. Despite their apparent virtues, some fintech mechanisms can externalize various social costs: flawed designs, opacity/obscurity, social media (SM) influences, cyber(in)security, and other malfunctions. Fintech suffers regulatory lag, the delay following the introduction of novel fintechs and later assessment, development, and deployment of reliable regulatory mechanisms. Big data can improve fintech practices by balancing three key influences: (1) fintech incentives, (2) market failure forensics, and (3) developing balanced public policy resolutions to fintech challenges.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

Unlike many existing methods that are primarily focused on two-dimensional localization, this research paper extended the scope to three-dimensional localization. This enhancement is particularly significant for unmanned aerial vehicle (UAV) applications that demand precise altitude information, such as infrastructure inspection and aerial surveillance, thereby broadening the applicability of UAV-assisted wireless networks.

The paper introduced a novel method that employs recurrent neural networks (RNNs) for node localization in three-dimensional space within UAV-assisted wireless networks. It presented an optimization perspective to the node localization problem, aiming to balance localization accuracy with computational efficiency. By formulating the localization task as an optimization challenge, the study proposed strategies to minimize errors while ensuring manageable computational overhead, which are crucial for real-time deployment in dynamic UAV environments.

Simulation results demonstrated significant improvements, including a channel capacity of 99.95%, energy savings of 89.42%, reduced latency by 99.88% and notable data rates for UAV-based communication with an average localization error of 0.8462. Hence, the proposed model can be used to enhance the capacity of UAVs to work effectively in diverse environmental conditions, offering a reliable solution for maintaining connectivity during critical scenarios such as terrestrial environmental crises when traditional infrastructure is unavailable.

Conventional localization methods in wireless sensor networks (WSNs), such as received signal strength (RSS), often entail manual configuration and are beset by limitations in terms of capacity, scalability and efficiency. It is not considered for 3-D localization. In this paper, machine learning such as multi-layer perceptrons (MLP) and RNN are employed to facilitate the capture of intricate spatial relationships and patterns (3-D), resulting in enhanced localization precision and also improved in channel capacity, energy savings and reduced latency of UAVs for wireless communication.

This study was conducted to address the methodical shortcomings and high associated cost of understanding the use of new, poorly understood architectural spaces, such as makerspaces. The proposed quantified method of enhancing current post-occupancy evaluation (POE) practices aims to provide architects, engineers and building professionals with accessible and intuitive data that can be used to conduct comparative studies of spatial changes, understand changes over time (such as those resulting from COVID-19) and verify design intentions after construction through a quantified post-occupancy evaluation.

In this study, we demonstrate the use of ultra-wideband (UWB) technology to gather, analyze and visualize quantified data showing interactions between people, spaces and objects. The experiment was conducted in a makerspace over a four-day hackathon event with a team of four actively tracked participants.

The study shows that by moving beyond simply counting people in a space, a more nuanced pattern of interactions can be discovered, documented and analyzed. The ability to automatically visualize findings intuitively in 3D aids architects and visual thinkers to easily grasp the essence of interactions with minimal effort.

By providing a method for better understanding the spatial and temporal interactions between people, objects and spaces, our approach provides valuable feedback in POE. Specifically, our approach aids practitioners in comparing spaces, verifying design intent and speeding up knowledge building when developing new architectural spaces, such as makerspaces.

The primary objective of this paper is to show a systematic and methodological approach for the digitalization of critical clinical pathways (CPs) within the healthcare domain.

The methodology entails the integration of service design (SD) and action research (AR) methodologies, characterized by iterative phases that systematically alternate between action and reflective processes, fostering cycles of change and learning. Within this framework, stakeholders are engaged through semi-structured interviews, while the existing and envisioned processes are delineated and represented using BPMN 2.0. These methodological steps emphasize the development of an autonomous, patient-centric web application alongside the implementation of an adaptable and patient-oriented scheduling system. Also, business processes simulation is employed to measure key performance indicators of processes and test for potential improvements. This method is implemented in the context of the CP addressing transient loss of consciousness (TLOC), within a publicly funded hospital setting.

The methodology integrating SD and AR enables the detection of pivotal bottlenecks within diagnostic CPs and proposes optimal corrective measures to ensure uninterrupted patient care, all the while advancing the digitalization of diagnostic CP management. This study contributes to theoretical discussions by emphasizing the criticality of process optimization, the transformative potential of digitalization in healthcare and the paramount importance of user-centric design principles, and offers valuable insights into healthcare management implications.

The study’s relevance lies in its ability to enhance healthcare practices without necessitating disruptive and resource-intensive process overhauls. This pragmatic approach aligns with the imperative for healthcare organizations to improve their operations efficiently and cost-effectively, making the study’s findings relevant.

This chapter examines the ICC Advertising and Marketing Communications Code of 2018. The primary themes of this Code are advertising and marketing communications. This is a lengthy Code – in addition to an Introduction, it has been developed over four chapters and two annexes. The ‘technologically enhanced’ marketing communications seem to have prompted the International Chamber of Commerce to draft this Code of Conduct.

This Code emphasised the self-regulatory Codes of Conduct in the hope that self-regulatory codes of conduct should convince customers of their social responsibility. This Code also believes that high sense of social responsibility will achieve the principal purpose of it. This Code should be more useful if the member States take it seriously and implement its provisions in their own interests.

This study aims to introduce an innovative approach to predictive maintenance by integrating time-series sensor data with event logs, leveraging the synergistic potential of deep learning models. The primary goal is to enhance the accuracy of equipment failure predictions, thereby minimizing operational downtime.

The methodology uses a dual-model architecture, combining the patch time series transformer (PatchTST) model for analyzing time-series sensor data and bidirectional encoder representations from transformers for processing textual event log data. Two distinct fusion strategies, namely, early and late fusion, are explored to integrate these data sources effectively. The early fusion approach merges data at the initial stages of processing, while late fusion combines model outputs toward the end. This research conducts thorough experiments using real-world data from wind turbines to validate the approach.

The results demonstrate a significant improvement in fault prediction accuracy, with early fusion strategies outperforming traditional methods by 2.6% to 16.9%. Late fusion strategies, while more stable, underscore the benefit of integrating diverse data types for predictive maintenance. The study provides empirical evidence of the superiority of the fusion-based methodology over singular data source approaches.

This research is distinguished by its novel fusion-based approach to predictive maintenance, marking a departure from conventional single-source data analysis methods. By incorporating both time-series sensor data and textual event logs, the study unveils a comprehensive and effective strategy for fault prediction, paving the way for future advancements in the field.

This paper aims to introduce a model using a digital twin concept in a cold heading manufacturing and develop a digital visual management (VM) system using Lean overall equipment effectiveness (OEE) tool to enhance the process performance and establish Fourth Industrial Revolution (I4.0) platform in small and medium enterprises (SMEs).

This work utilised plan, do, check, act Lean methodology to create a digital twin of each machine in a smart manufacturing facility by taking the Lean tool OEE and digitally transforming it in the context of I4.0. To demonstrate the effectiveness of process digitisation, a case study was carried out at a manufacturing department to provide the data to the model and later validate synergy between Lean and I4.0 platform.

The OEE parameter can be increased by 10% using a proposed digital twin model with the introduction of a Level 0 into VM platform to clearly define the purpose of each data point gathered further replicate in projects across the value stream.

The findings suggest that researchers should look beyond conversion of stored data into visualisations and predictive analytics to improve the model connectivity. The development of strong big data analytics capabilities in SMEs can be achieved by shortening the time between data gathering and impact on the model performance.

The novelty of this study is the application of OEE Lean tool in the smart manufacturing sector to allow SME organisations to introduce digitalisation on the back of structured and streamlined principles with well-defined end goals to reach the optimal OEE.

This article introduces SigBERT, a novel approach that fine-tunes bidirectional encoder representations from transformers (BERT) for the purpose of distinguishing between intact and impaired structures by analyzing vibration signals. Structural health monitoring (SHM) systems are crucial for identifying and locating damage in civil engineering structures. The proposed method aims to improve upon existing methods in terms of cost-effectiveness, accuracy and operational reliability.

SigBERT employs a fine-tuning process on the BERT model, leveraging its capabilities to effectively analyze time-series data from vibration signals to detect structural damage. This study compares SigBERT's performance with baseline models to demonstrate its superior accuracy and efficiency.

The experimental results, obtained through the Qatar University grandstand simulator, show that SigBERT outperforms existing models in terms of damage detection accuracy. The method is capable of handling environmental fluctuations and offers high reliability for non-destructive monitoring of structural health. The study mentions the quantifiable results of the study, such as achieving a 99% accuracy rate and an F-1 score of 0.99, to underline the effectiveness of the proposed model.

SigBERT presents a significant advancement in SHM by integrating deep learning with a robust transformer model. The method offers improved performance in both computational efficiency and diagnostic accuracy, making it suitable for real-world operational environments.

A methodological approach is required that complements studies based on surveys, providing a perspective with greater truthfulness and coverage. The study aims to develop a methodology to validate psychological/managerial constructs using data from Google Trends, taking as a case study a critical thinking (CT) scale in organizational domains previously supported by survey data.

The developed methodology consists of eight stages, in which the following is integrated: (1) Internet search interest data (19 Spanish-speaking countries); (2) deductive research processes (e.g. theoretical model, linguistic manifestations, fieldwork, data matrix, analysis statistical, reporting); (3) psychometric properties (e.g. construct validity, criterion validity, reliability) and (4) objective data to examine criterion validity (e.g. unemployment rate).

The application of the methodology produces evidence that supports the reliability (Cronbach’s alpha, Guttman’s λ₄), construct validity (intra-correlations and correlations with reference variables: “entrepreneurship,” “critical thinking,” “soccer,” “beer,” “pornography”) and criterion validity (prediction of unemployment rate) of the CT scale.

The methodology makes it possible to support or invalidate the quality of construct measurement scales by planning, capturing and processing data available on the internet.

This manuscript is useful for research in business management (and related areas), which is intensive in the use of psychological/managerial constructs.

The methodology uses a new type of evidence; it is noninvasive, usually more truthful than responses to surveys, and has greater coverage of people participating indirectly in the study.