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The purpose of this paper is to propose a robotic system for percutaneous surgery. The key component in the system, a robotic arm that can manipulate a puncture needle is presented. The mechanical design, the motion control and the force control method of the robotic arm are discussed in the paper.

The arm with an arc mechanism placed on a 3D Cartesian stage is developed as a puncture needle manipulator to locate the position of the needle tip, tune the needle’s posture and actuate the puncture motion under the visual guidance of two orthogonal X-ray images of a patient by a surgeon. A focusing method by using two laser spots is proposed to automatically move the needle tip to a surgery entry point on the skin. A dynamics model is developed to control the position of the needle mechanism and an explicit force control strategy is utilized to perform the needle insertion.

With the surgical system, a surgeon can easily perform puncture operation by taking two orthogonal real-time X-ray images as a visual feedback and accurately navigating the needle insertion. The laser-guided focusing method is efficient in placement of the needle tip. The explicit force control strategy is proved to be effective for holding constant and stable puncture force in experiments.

The robotic arm has an advantage in easy redirection of the needle because the rotation and the translation are decoupled in the mechanism. By adopting simple laser pens and a well-developed kinematics model, the system can handle the entry point, locating task automatically. The focusing method and the force control method proposed in the paper are useful for the present system and could be intuitive for similar surgical robots.

This study explores the benefits of business financial inclusion from the Islamic perspective in Nigeria by selecting Kano state as a case study.

Primary data were generated through semi-structured interviews with experts who comprised professional accountants/consultants and experienced traders. Thematic analysis was applied to examine the data collected. In addition, observations were made in some selected stores and shops to complement the interview results.

The study finds that the benefits of business financial inclusion include recordkeeping improvement, reduction of the risks of bad debts, reduction of the risks associated with cash, enhancing business zakāh for poverty alleviation, sales improvement and business growth, getting supports from government and other development organizations and the provision of employment opportunities.

This study is purely qualitative, and, as such, it has some limitations in terms of generalization.

The practical implication of this study is that the use of electronic payment methods, especially point of sales, enhances the business financial inclusion, which consequently maximizes their wealth and contributes to the reduction of poverty to the barest minimum in the society.

The social implication of the findings is that businesses that are financially included are in a better position to discharge religious, philanthropic and other benevolent activities, such as zakāh, qard hasan, waqf and sadaqah, for the welfare of the ummah.

The study points out the benefits of financial inclusion not only to businesses but also to other members of the society at large.

As the means and harms of technology-facilitated violence have become more evident, some governments have taken steps to create or empower centralized bodies with statutory mandates as part of an effort to combat it. This chapter argues that these bodies have the potential to meaningfully further a survivor-centered approach to combatting technology-facilitated violence against women – one that places their experiences, rights, wishes, and needs at its core. It further argues that governments should consider integrating them into a broader holistic response to this conduct.

An overview is provided of the operations of New Zealand's Netsafe, the eSafety Commissioner in Australia, Nova Scotia's Cyberscan Unit, and the Canadian Centre for Child Protection in Manitoba. These types of centralized bodies have demonstrated an ability to advance survivor-centered approaches to technology-facilitated violence against women through direct involvement in resolving instances of violence, education, and research. However, these bodies are not a panacea. This chapter outlines critiques of their operations and the challenges they face in maximizing their effectiveness.

Notwithstanding these challenges and critiques, governments should consider creating such bodies or empowering existing bodies with a statutory mandate as one aspect of a broader response to combatting technology-facilitated violence against women. Some proposed best practices to maximize their effectiveness are identified.

The aim of this paper is to determine the influence of knowledge and use of accounting software among small and medium entrepreneurs (SMEs) in Oman.

This study has used qualitative approach. Further, the paper elucidated the significance of knowledge of accounting software and evaluated the relationship between knowledge and its adoption or use of accounting software among SMEs in Oman. Purposive sampling method was used to choose the target interviewees required for the survey (semi-structured interview). This method has been applied by selected accountants who work in SMEs in Oman. Based on practical experience and basic knowledge in the field of accounting, a total of six members are selected as the sample size for the study.

The findings revealed that the knowledge of accounting software has a significant effect on the use of accounting software, meaning that there is significant and positive relationship among the knowledge of generalized accounting software and the use of such generalized or customized accounting software by SMEs in Oman. In addition, this research shows the empirical evidence of knowledge of accounting software effects on the adoption or use of accounting software among SMEs in Oman

The study has brought about a new discussion on the importance of information communication technology (ICT) knowledge and use or adoption of accounting software by SMEs for accounting literature. Further, this study emphasizes the usage and benefits of accounting software by accountants in various SMEs. Further, it would be useful to suggest that SMEs and such other types of organizations adopt customized or generalized accounting software that will enhance the practice among accounting professionals.

This paper contributes both theoretical and practical knowledge of accounting in accountants using generalized or customized accounting software and its relationship with accountant in various SMEs or such other organizations; it is an approach that is not widely discussed in the previous studies. Besides, conducting such study in the field of SMEs gives novelty in the literature between SMEs and developing economies. This has discussed the weakness of accountant in implementing accounting software in the organization.

Authorization and access control have been a topic of research for several decades. However, existing definitions are inconsistent and even contradicting each other. Furthermore, there are numerous access control models and even more have recently evolved to conform with the challenging requirements of resource protection. That makes it hard to classify the models and decide for an appropriate one satisfying security needs. Therefore, this study aims to guide through the plenty of access control models in the current state of the art besides this opaque accumulation of terms meaning and how they are related.

This study follows the systematic literature review approach to investigate current research regarding access control models and illustrate the findings of the conducted review. To provide a detailed understanding of the topic, this study identified the need for an additional study on the terms related to the domain of authorization and access control.

The authors’ research results in this paper are the distinction between authorization and access control with respect to definition, strategies, and models in addition to the classification schema. This study provides a comprehensive overview of existing models and an analysis according to the proposed five classes of access control models.

Based on the authors’ definitions of authorization and access control along with their related terms, i.e. authorization strategy, model and policy as well as access control model and mechanism, this study gives an overview of authorization strategies and propose a classification of access control models providing examples for each category. In contrast to other comparative studies, this study discusses more access control models, including the conventional state-of-the-art models and novel ones. This study also summarizes each of the literature works after selecting the relevant ones focusing on the database system domain or providing a survey, a classification or evaluation criteria of access control models. Additionally, the introduced categories of models are analyzed with respect to various criteria that are partly selected from the standard access control system evaluation metrics by the National Institute of Standards and Technology.

Within public services there is a widely recognised role for workers who operate across organisational and professional boundaries. Much of this literature focusses on the organisational implications rather than on how boundary spanners engage with citizens. An increased number of public service roles require boundary spanning to support citizens with cross-cutting issues. The purpose of this paper is to explicate the emotional labour within the interactions that boundary spanners have with citizens, requiring adherence to display rules and building trust.

This is a conceptual paper which draws on illustrative examples to draw out the emotional labour within two types of boundary spanning: explicit and emergent.

Emotional labour theory offers a way to classify these interactions as requiring high, medium or low degrees of emotional labour. Boundary spanning theory contributes an understanding of how emotional labour is likely to be differently experienced depending on whether the boundary spanning is an explicit part of the job, or an emergent property.

Drawing on examples from public service work in a range of advanced democracies, the authors make a theoretical argument, suggesting that a more complete view of boundary spanning must account for individual-level affect and demands upon workers. Such a focus captures the “how” of the boundary spanning public encounter, and not just the institutional, political and organisational dimensions examined in most boundary spanning literatures.

The purpose of this paper is to explore stakeholder views on the policy of integrated health and social care for older people with complex needs in Sweden and the issue of trust in implementing the policy.

The study used a qualitative interview design and interviews with nine strategically selected stakeholders. A thematic analysis focused on trust, as defined in the theory of collaborative advantage, was used.

This study of health and social care exposed a lack of trust on political, strategic and inter-professional levels. Two opposing lines of argument were identified in the interviews. One advocated a single government authority for health and social care. The other was in accordance with recently implemented national policies, which entailed more collaboration between local government authorities, obliging them to make joint local agreements. The Swedish experience is discussed in an international context, examining the need for collaboration in integrated care services for older people.

Although the findings are important for the current adjustment in health and social care for older people, the number of interviewees are limited. Future studies will include more regions and longitudinal studies.

Sweden is currently undergoing an extensive adjustment in line with recent national government policy which involves more primary health care and a corresponding reduction in the number of hospital beds. The restructuring of the care system for older people with complex needs is a paradox, as it simultaneously increases the need for centralisation while also increasing coordination and collaboration on a local basis.

This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and interpreting them as biodiversity accounts produced by an interested party. The authors aim to contribute to the accounting history literature by extending the form of accounting studied to include nature diaries as well as by exploring historical ecological accounts, as well as contributing to the burgeoning literature on accounting for biodiversity and extinction accounting.

The authors’ method involves analysing the content of Gilbert White's Naturalist's Journals by producing an 18th-century biodiversity account of species of flora and fauna and then interpretively drawing out themes from the Journals. The authors then provide a Whitean extinction account by comparing current species' status with White's biodiversity account from 250 years ago.

This paper uses Gilbert White's Naturalist's Journals as a basis for comparing biodiversity and natural capital 250 years ago with current species' status according to extinction threat and conservation status. Further the paper shows how early nature diary recording represents early (and probably the only) forms of accounting for biodiversity and extinction. The authors also highlight themes within White's accounts including social emancipation, problematisation, aesthetic elements and an example of an early audit of biodiversity accounting.

There are limitations to analysing Gilbert White's Naturalist's Journals given that the only available source is an edited version. The authors therefore interpret their data as accounts which are indicative of biodiversity and species abundance rather than an exactly accurate account.

From the authors’ analysis and reflections, the authors suggest that contemporary biodiversity accounting needs to incorporate a combination of narrative, data accounting and pictorial/aesthetic representation if it is to provide a rich and accurate report of biodiversity and nature. The authors also suggest that extinction accounting should draw on historical data in order to demonstrate change in natural capital over time.

Social implications include the understanding gleaned from the authors’ analysis of the role of Gilbert White as a nature diarist in society and the contribution made over time by his Journals and other writings to the development of nature accounting and recording, as well as to one’s understanding and knowledge of species of flora and fauna.

To the authors’ knowledge this is the first attempt to analyse and interpret nature diaries as accounts of biodiversity and extinction.

Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current technological developments. Thus, artificial intelligence (AI) in financial accounting is often applied only in pilot projects. Using AI-based forecasts in accounting enables proactive management and detailed analysis. However, thus far, there is little knowledge about which prediction models have already been evaluated for accounting problems. Given this lack of research, our study aims to summarize existing findings on how AI is used for forecasting purposes in financial accounting. Therefore, the authors aim to provide a comprehensive overview and agenda for future researchers to gain more generalizable knowledge.

The authors identify existing research on AI-based forecasting in financial accounting by conducting a systematic literature review. For this purpose, the authors used Scopus and Web of Science as scientific databases. The data collection resulted in a final sample size of 47 studies. These studies were analyzed regarding their forecasting purpose, sample size, period and applied machine learning algorithms.

The authors identified three application areas and presented details regarding the accuracy and AI methods used. Our findings show that sociotechnical and generalizable knowledge is still missing. Therefore, the authors also develop an open research agenda that future researchers can address to enable the more frequent and efficient use of AI-based forecasts in financial accounting.

Owing to the rapid development of AI algorithms, our results can only provide an overview of the current state of research. Therefore, it is likely that new AI algorithms will be applied, which have not yet been covered in existing research. However, interested researchers can use our findings and future research agenda to develop this field further.

Given the high relevance of AI in financial accounting, our results have several implications and potential benefits for practitioners. First, the authors provide an overview of AI algorithms used in different accounting use cases. Based on this overview, companies can evaluate the AI algorithms that are most suitable for their practical needs. Second, practitioners can use our results as a benchmark of what prediction accuracy is achievable and should strive for. Finally, our study identified several blind spots in the research, such as ensuring employee acceptance of machine learning algorithms in companies. However, companies should consider this to implement AI in financial accounting successfully.

To the best of our knowledge, no study has yet been conducted that provided a comprehensive overview of AI-based forecasting in financial accounting. Given the high potential of AI in accounting, the authors aimed to bridge this research gap. Moreover, our cross-application view provides general insights into the superiority of specific algorithms.