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Since its emergence in the early twentieth century, cinema has acquired a cultural identity. As purveyor of light entertainment, the local movie palace sold escapism at a cheap price. It also acted as an important social apparatus that regulated everyday mannerisms and appearance. The purpose of this paper is to investigate the box office ledger of a UK picture house and to consider the role of the accounting document as a medium through which both local and broader social and historical norms can be reflected.

The paper primarily employs archival sources. It examines the box office ledger of the Edinburgh Playhouse cinema for the period 1929‐1973. This ledger is held within the National Archive of Scotland. Secondary sources are also drawn upon to provide a social and historical context to the study.

The analysis of the box office ledger illustrates the potential value of an accounting document as a source of social history. Not only does this single ledger mirror the defining moments in British cinema history, it also helps inform the conception of what constitutes accounting, shapes the perception of contemporary strategic management accounting rhetoric, and further an appreciation of the relationship between accounting and everyday life.

The entertainment industry has been largely ignored within accounting scholarship. Such neglect is lamentable given both the scale of the industry and its impact on contemporary culture. This paper is an attempt to redress this neglect by examining one component of the entertainment business, cinema, through the medium of an accounting document.

The purpose of this paper is to introduce blockchains and distributed ledgers and describe their potential applications to money and banking.

The analysis compares public and private ledgers and outlines the suitability of various types of ledgers for different purposes. Furthermore, a few historical prototypes of blockchains and distributed ledgers are presented, and results of their hard forking are illustrated. Next, some potential applications of distributed ledgers to trading, clearing and settlement, payments, trade finance, etc. are outlined.

Monetary circuits are argued to be natural applications for blockchains. Finally, the role of digital currencies in modern society is articulated and various forms of digital cash, such as central bank issued electronic cash, bank money, Bitcoin and P2P money, are compared and contrasted.

The purpose of this paper is to present a concept of the protocol for public registries based on blockchain. New database protocol aims to use the benefits of blockchain technologies and ensure their interoperability.

This paper is framed with design science research (DSR). The primary method is exaptation, i.e. adoption of solutions from other fields. The research is looking into existing technologies which are applied here as elements of the protocol: Name-Value Storage (NVS), Berkley DB, RAID protocol, among others. The choice of NVS as a reference technology for creating a database over blockchain is based on the analysis and comparison with two other similar technologies Bigchain and Amazon QLDB.

The proposed mechanism allows creating a standard database over a bundle of distributed ledgers. It ensures a blockchain agnostic approach and uses the benefits of various blockchain technologies in one ecosystem. In this scheme, blockchains play the role of journal storages (immutable log), whereas the overlaid database is the indexed storage. The distinctive feature of such a system is that in blockchain, users can perform peer-to-peer transactions directly in the ledger using blockchain native mechanism of user access management with public-key cryptography (blockchain does not require to administrate its database).

This paper presents a new method of creating a public peer-to-peer database across a bundle of distributed ledgers.

The purpose of this paper is to examine the blockchain as a trusted computing platform. Understanding the strengths and limitations of this platform is essential to execute large-scale real-world applications in blockchains.

This paper proposes several modifications to conventional blockchain networks to improve the scale and scope of applications.

Simple modifications to cryptographic protocols for constructing blockchain ledgers, and digital signatures for authentication of transactions, are sufficient to realize a scalable blockchain platform.

The original contributions of this paper are concrete steps to overcome limitations of current blockchain networks.

Many recent social media posts and news may create a perception of big success in the use of blockchain for the real estate industry, land registration and protection of titles and property rights. A sobering outlook is crucial because misleading concepts may bury the whole idea of blockchain use. This paper aims to research the possibilities of blockchain and other distributed ledger technologies (DLT) and applicability of these technologies for different purposes in real estate, property rights and public registries.

This research is framed with policy studies and focuses on property rights, land registration regulatory framework and information and communication technologies innovations. The context of this paper is decentralization which has been developed in political science studies and the role of blockchain and DLT in it. Therefore, the provided analysis of blockchain and DLT is interdisciplinary research to interpret the facets of DLT technologies in the context of real estate and land title registration.

Permissioned and private DLT systems cannot be considered a significant evolutionary step in government systems. Blockchain, which is distinguished from permissioned systems as the technology of the immutable ledger that does not require authorities, is a new word in governance. However, this technology has some principal features that can restrain its implementation at the state level and thus require further research and development. The application of blockchain requires a proper architecture of overlaid technologies to support changes of outdated and mistaken data, address issues of digital identity and privacy, legal compliance and enforceability of smart contracts and scalability of the ledger.

This paper shows the constraints of the technology’s properties which were not explained before in the context of title rights and land registration even though technological limits are known in more specific technical sources. Along with the known benefits this meant to help to avoid misinterpretation of some DLT features by non-technical people. A multidisciplinary approach in analyzing the technology and laws helped to better understand what can and cannot be beneficial for public registries and the protection of property rights. The presented outcomes can be laid down as requirements for the technical protocols aimed at addressing the issues of DLT and public policies to put blockchain at the service of society.

In Korea and abroad, this paper investigates the use of blockchains in the financial sector. This study aims to examine how blockchains are applied to the financial sector and how to respond to the Korean conditions.

This paper investigates the movements of the financial sector and related services using the blockchain in the current market.

First, as a result of examining domestic and foreign cases, it can be seen that the areas where blockchains are most actively applied in the financial sector are expanding into settlement, remittance, securities and smart contracts. Also, in Korea, many of the authentication procedures based on the equipment possessed by the consumers are used so that introduction of the blockchain in the authentication part is prominent. Second, the move to introduce a closed (private) distributed ledger that does not go through the central bank is accelerating in payments between banks. Third, domestic financial institutions also need joint action by financial institutions through a blockchain consortium to apply blockchain technology to the financial sector. Fourth, consumer needs and technological developments are changing. At the same time, as the opportunity to infringe on the information held by individuals has expanded, the need for blockchain technology is strongly emerging because of the efforts of the organizations to defend it.

This paper contributes to understanding the changes in the financial sector using the blockchain.

The ability to characterise highly conducting objects, that may also be highly magnetic, by the complex symmetric rank–2 magnetic polarizability tensor (MPT) is important for metal detection applications including discriminating between threat and non-threat objects in security screening, identifying unexploded anti-personnel landmines and ordnance and identifying metals of high commercial value in scrap sorting. Many everyday non-threat items have both a large electrical conductivity and a magnetic behaviour, which, for sufficiently weak fields and the frequencies of interest, can be modelled by a high relative magnetic permeability. This paper aims to discuss the aforementioned idea.

The numerical simulation of the MPT for everyday non-threat highly conducting magnetic objects over a broad range of frequencies is challenging due to the resulting thin skin depths. The authors address this by employing higher order edge finite element discretisations based on unstructured meshes of tetrahedral elements with the addition of thin layers of prismatic elements. Furthermore, computer aided design (CAD) geometrical models of the non-threat and threat object are often not available and, instead, the authors extract the geometrical features of an object from an imaging procedure.

The authors obtain accurate numerical MPT characterisations that are in close agreement with experimental measurements for realistic physical objects. The assessment of uncertainty shows the impact of geometrical and material parameter uncertainties on the computational results.

The authors present novel computations and measurements of MPT characterisations of realistic objects made of magnetic materials. A novel assessment of uncertainty in the numerical predictions of MPT characterisations for uncertain geometry and material parameters is included.

Blockchain technology offers numerous venues for supply chain applications and research. However, the connections between specific blockchain features and future applications have been unclear to date in its evolution. The purpose of this study is to fill this void.

The authors advance the understanding of blockchain in supply chain management by providing a new research framework built on unique blockchain features as applied across core supply chain functions.

This study’s framework is a feature-function matrix that integrates four overarching supply chain functions (i.e. supplier management, logistics, production processes and customer management) with nine blockchain features (i.e. traceability/provenance, accessibility, visibility, immutability, distributed/shared ledger, validity, peer-to-peer transacting, pseudonymity and programmability). This study’s feature-function framework is supported by a structured, systematic review of reviews using PRISMA methods. The authors use the framework to present a future blockchain research agenda in supply chain management.

The authors provide a new blockchain feature/supply chain function framework and provide a structured path for future research.

This study aims to discuss the European Commission’s proposal for a pilot regime for market infrastructures to experiment with the distributed ledger technology (DLT). In this respect, the study comments on the purpose, scope, requirements and attention points for market operators, investment firms and central securities depositories (CSDs) that are considering using this technology.

This paper focuses on the proposed rules surrounding the DLT pilot regime. The study is based on an analysis of the proposal, compares it with existing literature and presents the purpose and scope of the regime, followed by a detailed analysis of the proposed requirements.

The proposed requirements aim to provide legal certainty, ensure investor protection, support innovation and protect financial stability. The European Commission attempts to reach these goals by establishing uniform requirements for the DLT market infrastructures by means of a European sandbox approach. This study stresses that a level playing field between the various market participants using the technology should be warranted and provides arguments for why the proposal is incomplete in this respect.

To the best of the author’s knowledge, there are no other articles that provide a holistic overview of the proposed regulation and describe the choices that legislators have made so far. This paper will be of interest to all market operators, investment firms and CSDs that have interest in DLT. The study is also of value to their stakeholders, such as their regulators, market participants and their clients, as well as to other linked financial market infrastructures.

The purpose of this paper is to provide the description of an original framework for maintenance management plan development. The research aims to use in an integrated way different World Class Manufacturing (WCM)-based tools, in order to obtain a model which can be used for preventive maintenance in different industrial contexts.

In this research, a conceptual framework of preventive maintenance was described and then it was evaluated through a qualitative study in an Italian company. The company was chosen based on an initial interview with the operations team and the model area was selected. Then, the location was reorganized in order to obtain a green field which could sustain the implementation of the framework tools.

The case study was carried out in a small-medium manufacturing company which produces quick-release couplings and multiconnections, ranging from medium to ultra-high pressure. The defined framework has proved to be easy to implement in a company with a corrective maintenance plan, allowing the maintenance department to embrace the preventive maintenance culture. The maintenance model has been well received from the employees.

The framework allows a standardization of maintenance plans. Firstly, the standardization design itself allows finding previous wastes and consequent improvement areas. Then, it brings the improvement of a single machine which impacts all other machines in its family.

The added value of this study is the ability to integrate different WCM-based tools. Since the framework depicts a step-by-step process; it is also a starting point for companies that want to approach preventive maintenance for the first time.