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This study examines how accounting tools and techniques are used to create and support membership and reporting boundaries for a multi-entity sustainability scheme. It also considers whether boundary setting for this initiative helps to connect corporate activity with planetary boundaries and the SDGs.

A case study of a national agrifood sustainability scheme, analysing extensive documentary data and multi-entity sustainability reports. The concept of partial organising is used to frame the analysis.

Accounting, in the form of planning, verification, target setting, annual review and reporting, can be used to create a membership and a reporting boundary. Accounting tools and techniques support the scheme's standard-setting and monitoring elements. The study demonstrates that the scheme offers innovation in how sustainability reporting is managed. However, it does not currently provide a cumulative assessment of the effect of the sector's activity on ecological carrying capacity or connect this activity to global sustainability indicators.

Future research can build on this study's insights to further develop our understanding of multi-entity sustainability reporting and accounting's role in organising for sustainability. The authors identify several research avenues including: boundary setting in ecologically significant sectors, integrating global sustainability indicators at sectoral and organisational levels, sustainability controls in multi-entity settings and the potential of multi-entity reporting to provide substantive disclosure.

This paper provides insight into accounting's role in boundary setting for a multi-entity sustainability initiative. It adds to our understanding of the potential of a multi-entity reporting boundary to support connected measurement between corporate activity and global sustainability indicators. It builds on work on partial organising and provides insight into how accounting can support this form of organising for sustainability.

The tender documents, an essential data source for internet-based logistics tendering platforms, incorporate massive fine-grained data, ranging from information on tenderee, shipping location and shipping items. Automated information extraction in this area is, however, under-researched, making the extraction process a time- and effort-consuming one. For Chinese logistics tender entities, in particular, existing named entity recognition (NER) solutions are mostly unsuitable as they involve domain-specific terminologies and possess different semantic features.

To tackle this problem, a novel lattice long short-term memory (LSTM) model, combining a variant contextual feature representation and a conditional random field (CRF) layer, is proposed in this paper for identifying valuable entities from logistic tender documents. Instead of traditional word embedding, the proposed model uses the pretrained Bidirectional Encoder Representations from Transformers (BERT) model as input to augment the contextual feature representation. Subsequently, with the Lattice-LSTM model, the information of characters and words is effectively utilized to avoid error segmentation.

The proposed model is then verified by the Chinese logistic tender named entity corpus. Moreover, the results suggest that the proposed model excels in the logistics tender corpus over other mainstream NER models. The proposed model underpins the automatic extraction of logistics tender information, enabling logistic companies to perceive the ever-changing market trends and make far-sighted logistic decisions.

(1) A practical model for logistic tender NER is proposed in the manuscript. By employing and fine-tuning BERT into the downstream task with a small amount of data, the experiment results show that the model has a better performance than other existing models. This is the first study, to the best of the authors' knowledge, to extract named entities from Chinese logistic tender documents. (2) A real logistic tender corpus for practical use is constructed and a program of the model for online-processing real logistic tender documents is developed in this work. The authors believe that the model will facilitate logistic companies in converting unstructured documents to structured data and further perceive the ever-changing market trends to make far-sighted logistic decisions.

Despite ongoing research into archival metadata standards, digital archives are unable to effectively represent records in their appropriate contexts. This study aims to propose a knowledge graph that depicts the diverse relationships between heterogeneous digital archive entities.

This study introduces and describes a method for applying knowledge graphs to digital archives in a step-by-step manner. It examines archival metadata standards, such as Records in Context Ontology (RiC-O), for characterising digital records; explains the process of data refinement, enrichment and reconciliation with examples; and demonstrates the use of knowledge graphs constructed using semantic queries.

This study introduced the 97imf.kr archive as a knowledge graph, enabling meaningful exploration of relationships within the archive’s records. This approach facilitated comprehensive record descriptions about different record entities. Applying archival ontologies with general-purpose vocabularies to digital records was advised to enhance metadata coherence and semantic search.

Most digital archives serviced in Korea are limited in the proper use of archival metadata standards. The contribution of this study is to propose a practical application of knowledge graph technology for linking and exploring digital records. This study details the process of collecting raw data on archives, data preprocessing and data enrichment, and demonstrates how to build a knowledge graph connected to external data. In particular, the knowledge graph of RiC-O vocabulary, Wikidata and Schema.org vocabulary and the semantic query using it can be applied to supplement keyword search in conventional digital archives.

This study aims to evaluate a method of building a biomedical knowledge graph (KG).

This research first constructs a COVID-19 KG on the COVID-19 Open Research Data Set, covering information over six categories (i.e. disease, drug, gene, species, therapy and symptom). The construction used open-source tools to extract entities, relations and triples. Then, the COVID-19 KG is evaluated on three data-quality dimensions: correctness, relatedness and comprehensiveness, using a semiautomatic approach. Finally, this study assesses the application of the KG by building a question answering (Q&A) system. Five queries regarding COVID-19 genomes, symptoms, transmissions and therapeutics were submitted to the system and the results were analyzed.

With current extraction tools, the quality of the KG is moderate and difficult to improve, unless more efforts are made to improve the tools for entity extraction, relation extraction and others. This study finds that comprehensiveness and relatedness positively correlate with the data size. Furthermore, the results indicate the performances of the Q&A systems built on the larger-scale KGs are better than the smaller ones for most queries, proving the importance of relatedness and comprehensiveness to ensure the usefulness of the KG.

The KG construction process, data-quality-based and application-based evaluations discussed in this paper provide valuable references for KG researchers and practitioners to build high-quality domain-specific knowledge discovery systems.

This paper presents a survey of research into interactive robotic systems for the purpose of identifying the state of the art capabilities as well as the extant gaps in this emerging field. Communication is multimodal. Multimodality is a representation of many modes chosen from rhetorical aspects for its communication potentials. The author seeks to define the available automation capabilities in communication using multimodalities that will support a proposed Interactive Robot System (IRS) as an AI mounted robotic platform to advance the speed and quality of military operational and tactical decision making.

This review will begin by presenting key developments in the robotic interaction field with the objective of identifying essential technological developments that set conditions for robotic platforms to function autonomously. After surveying the key aspects in Human Robot Interaction (HRI), Unmanned Autonomous System (UAS), visualization, Virtual Environment (VE) and prediction, the paper then proceeds to describe the gaps in the application areas that will require extension and integration to enable the prototyping of the IRS. A brief examination of other work in HRI-related fields concludes with a recapitulation of the IRS challenge that will set conditions for future success.

Using insights from a balanced cross section of sources from the government, academic, and commercial entities that contribute to HRI a multimodal IRS in military communication is introduced. Multimodal IRS (MIRS) in military communication has yet to be deployed.

Multimodal robotic interface for the MIRS is an interdisciplinary endeavour. This is not realistic that one can comprehend all expert and related knowledge and skills to design and develop such multimodal interactive robotic interface. In this brief preliminary survey, the author has discussed extant AI, robotics, NLP, CV, VDM, and VE applications that is directly related to multimodal interaction. Each mode of this multimodal communication is an active research area. Multimodal human/military robot communication is the ultimate goal of this research.

A multimodal autonomous robot in military communication using speech, images, gestures, VST and VE has yet to be deployed. Autonomous multimodal communication is expected to open wider possibilities for all armed forces. Given the density of the land domain, the army is in a position to exploit the opportunities for human–machine teaming (HMT) exposure. Naval and air forces will adopt platform specific suites for specially selected operators to integrate with and leverage this emerging technology. The possession of a flexible communications means that readily adapts to virtual training will enhance planning and mission rehearsals tremendously.

Interaction, perception, cognition and visualization based multimodal communication system is yet missing. Options to communicate, express and convey information in HMT setting with multiple options, suggestions and recommendations will certainly enhance military communication, strength, engagement, security, cognition, perception as well as the ability to act confidently for a successful mission.

The objective is to develop a multimodal autonomous interactive robot for military communications. This survey reports the state of the art, what exists and what is missing, what can be done and possibilities of extension that support the military in maintaining effective communication using multimodalities. There are some separate ongoing progresses, such as in machine-enabled speech, image recognition, tracking, visualizations for situational awareness, and virtual environments. At this time, there is no integrated approach for multimodal human robot interaction that proposes a flexible and agile communication. The report briefly introduces the research proposal about multimodal interactive robot in military communication.

Intent detection and slot filling are two important tasks in question comprehension of a question answering system. This study aims to build a joint task model with some generalization ability and benchmark its performance over other neural network models mentioned in this paper.

This study used a deep-learning-based approach for the joint modeling of question intent detection and slot filling. Meanwhile, the internal cell structure of the long short-term memory (LSTM) network was improved. Furthermore, the dataset Computer Science Literature Question (CSLQ) was constructed based on the Science and Technology Knowledge Graph. The datasets Airline Travel Information Systems, Snips (a natural language processing dataset of the consumer intent engine collected by Snips) and CSLQ were used for the empirical analysis. The accuracy of intent detection and F1 score of slot filling, as well as the semantic accuracy of sentences, were compared for several models.

The results showed that the proposed model outperformed all other benchmark methods, especially for the CSLQ dataset. This proves that the design of this study improved the comprehensive performance and generalization ability of the model to some extent.

This study contributes to the understanding of question sentences in a specific domain. LSTM was improved, and a computer literature domain dataset was constructed herein. This will lay the data and model foundation for the future construction of a computer literature question answering system.

The safety management of construction machines is of primary importance. Considering that traditional construction machine safety monitoring and evaluation methods cannot adapt to the complex construction environment, and the monitoring methods based on sensor equipment cost too much. This paper aims to introduce computer vision and deep learning technologies to propose the YOLOv5-FastPose (YFP) model to realize the pose estimation of construction machines by improving the AlphaPose human pose model.

This model introduced the object detection module YOLOv5m to improve the recognition accuracy for detecting construction machines. Meanwhile, to better capture the pose characteristics, the FastPose network optimized feature extraction was introduced into the Single-Machine Pose Estimation Module (SMPE) of AlphaPose. This study used Alberta Construction Image Dataset (ACID) and Construction Equipment Poses Dataset (CEPD) to establish the dataset of object detection and pose estimation of construction machines through data augmentation technology and Labelme image annotation software for training and testing the YFP model.

The experimental results show that the improved model YFP achieves an average normalization error (NE) of 12.94 × 10^–3, an average Percentage of Correct Keypoints (PCK) of 98.48% and an average Area Under the PCK Curve (AUC) of 37.50 × 10^–3. Compared with existing methods, this model has higher accuracy in the pose estimation of the construction machine.

This study extends and optimizes the human pose estimation model AlphaPose to make it suitable for construction machines, improving the performance of pose estimation for construction machines.

The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.

This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38.

The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.

The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.

This study aims to determine the impacts of the Bahrain Government framework [cyber-trust program (CTP)] on the cybersecurity maturity of government entities and how the CTP can impact the cybersecurity of government entities in the Kingdom of Bahrain.

The authors used a quantitative and qualitative approach. The data were collected by conducting semi-structured interviews with the information technology experts in the Bahrain Government entities participating in the CTP. Also, quantitative data was obtained through a questionnaire distributed to relevant people in the information technology field.

The findings of this study suggest that the CTP had a significant impact on the cybersecurity assurance of the government entities that participated in the CTP; it increased the employees’ awareness, reduced the number of cyberattacks and optimized the available resources. The findings also highlighted the role of top management in the success of the implementation of the CTP. The results also ensure that the CTP’s maturity model affected the cybersecurity compliance of an organization and the implementation of cybersecurity policies and controls.

This study enhances cybersecurity researchers’ and practitioners’ understanding of the impact of the CTP and its components and evaluates its influence on Bahrain’s cybersecurity assurance.

This study implies that to achieve better cybersecurity, managers should focus on implementing the policies and controls provided by cybersecurity frameworks to enhance cybersecurity assurance.

This paper aims to highlight the importance of open data and the role that knowledge management and open innovation can play in its identification and use. Open data has great potential to create social and economic value, but its main problem is that it is often not easily reusable. The aim of this paper is to propose a unique identifier for open data-sets that would facilitate search and access to them and help to reduce heterogeneity in the publication of data in open data portals.

Considering a model of the impact process of open data reuse and based on the digital object identifier system, this paper develops a proposal of a unique identifier for open data-sets called Open Data-set Identifier (OpenDatId).

This paper presents some examples of the application and advantages of OpenDatId. For example, users can easily consult the available content catalogues, search the data in an automated way and examine the content for reuse. It is also possible to find out where this data comes from, solving the problems caused by the increasingly frequent federation of data in open data portals and enabling the creation of additional services based on open data.

From an integrated perspective of knowledge management and open innovation, this paper presents a new unique identifier for open data-sets (OpenDatId) and a new concept for data-set, the FAIR Open Data-sets.