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Railways are a well-known example of complex critical infrastructure, incorporating socio-technical systems with humans such as drivers, signallers, maintainers and passengers at the core. The technological evolution including interconnectedness and new ways of interaction lead to new security and safety risks that can be realised, both in terms of human error, and malicious and non-malicious behaviour. This study aims to identify the human factors (HF) and cyber-security risks relating to the role of signallers on the railways and explores strategies for the improvement of “Digital Resilience” – for the concept of a resilient railway.

Overall, 26 interviews were conducted with 21 participants from industry and academia.

The results showed that due to increased automation, both cyber-related threats and human error can impact signallers’ day-to-day operations – directly or indirectly (e.g. workload and safety-critical communications) – which could disrupt the railway services and potentially lead to safety-related catastrophic consequences. This study identifies cyber-related problems, including external threats; engineers not considering the human element in designs when specifying security controls; lack of security awareness among the rail industry; training gaps; organisational issues; and many unknown “unknowns”.

The authors discuss socio-technical principles through a hexagonal socio-technical framework and training needs analysis to mitigate against cyber-security issues and identify the predictive training needs of the signallers. This is supported by a systematic approach which considers both, safety and security factors, rather than waiting to learn from a cyber-attack retrospectively.

This study is focused to support an ongoing development project of the case company's current state and the challenges of the order-to-cash (O2C) process. The O2C process is the most visible process to the customer, and therefore, its punctual and fluent order management is vital. It is observed that the high degree of manual work in the O2C process causes mistakes, delays and rework in the process. The purpose of this article is therefore to analyze the case company's current state of the O2C process as well as to identify the areas of development in this process by deploying the means of Lean Six Sigma tools such as value stream mapping (VSM).

The study was conducted as a mix of quantitative and qualitative analysis. Based on both the quantitative and qualitative data, a workshop on VSM was organized to analyze the current state of the O2C process of a case company, engaged in the energy and environment sector in Finland.

The results found that excessive manual work was highly connected to inadequate or incorrect data in pricing and invoicing activities, which resulted in canceled invoices. Canceled invoices are visible to the customer and have a negative impact on the customer experience. This study found that by improving the performance of the O2C process activities and improving communication among the internal and external stakeholders, the whole O2C process can perform more effectively and provide better customer value.

The O2C process is the most visible process to the customer and therefore its punctual and fluent order management is vital. To ensure that the O2C process is operating as desired, suitable process performance metrics need to be aligned and followed. The results gathered from the case company's data, questionnaire interviews, and the VSM workshop are all highlighted in this study. The main practical and managerial implications were to understand the real-time O2C process performance, which is necessary to ensure strong performance and enhance continuous improvement of the O2C process that leads to operational excellence and commercial competitiveness of the studied case company.

This paper aims to evaluate the Digital Government Collaborative Platform (DGCP), which facilitates collaborations between the citizens and the government to address environmental issues in Sri Lanka. The DGCP is an artifact developed by the value-sensitive design approach.

The DGCP is evaluated following the Framework for Evaluation in Design Science Research (FEDS). In total, 224 citizens participated in the survey based on the User Experience Questionnaire (UEQ) and open questions about human values embedded in the design. Fifteen government officers were interviewed to enhance the evaluation.

The DGCP received positive evaluations from the citizens and government officers. The platform is attractive, novel and pragmatic, also generating hedonic experiences for the citizens. The users believed that human values are reflected in the DGCP. Furthermore, they shared a few suggestions to improve it.

The paper contributes knowledge to evaluating digital government systems, especially in developing countries. The human-value-centered DGCP was evaluated using multiple methods of quantitative (i.e. UEQ Survey) and qualitative (i.e. qualitative interviews with stakeholders) techniques. Furthermore, the systematic process of DGCP evaluation produces a case-based guideline for evaluating related and similar digital government systems using FEDS.

Using real-time support systems may help operators in road construction to improve paving and compaction operations. Nowadays, these systems transform from descriptive to prescriptive systems. Prescriptive or operator guidance systems propose operators actionable compaction strategies and guidance, based on the data collected. It is investigated how these systems mediate the perceptions and actions of operators in road pavement practice.

A case study is conducted on the specific application of an operator guidance system in a road pavement project. In this case study, comprehensive information is presented regarding the process of converting input in the form of data from cameras and sensors into useful output. The ways in which the operator guidance systems translate data into actionable guidance for operators are analyzed from the technological mediation perspective.

Operator guidance systems mediate actions of operators physically, cognitively and contextually. These different types of action mediation are related to preconditions for successful implementation and use of these systems. Coercive interventions only succeed if there is widespread agreement among the operators. Persuasive interventions are most effective when collective and individual interests align. Contextual influence relates to designs of the operator guidance systems that determine human-technology interactions when using them.

This is the first study that analyzes the functioning of an operator guidance system using the technological mediation approach. It adds a new perspective on the interaction between this system and its users in road pavement practice.

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.

Switching power converters for photovoltaic (PV) applications with high gain are rapidly expanding. To obtain better voltage gain, low switch stress, low ripple and cost-effective converters, researchers are developing several topologies.

It was decided to use the particle swarm optimization approach for this system in order to compute the precise PI controller gain parameters under steady state and dynamic changing circumstances. A high-gain q- ZS boost converter is used as an intermittent converter between a PV and brushless direct current (BLDC) motor to attain maximum power point tracking, which also reduces the torque ripples. A MATLAB/Simulink environment has been used to build and test the positive output quadratic boost high gain converters (PQBHGC)-1, PQBHGC-8, PQBHGC-4 and PQBHGC-3 topologies to analyse their effectiveness in PV-driven BLDC motor applications. The simulation results show that the PQBHGC-3 topology is effective in comparison with other HG cell DC–DC converters in terms of efficiency, reduced ripples, etc. which is most suitable for PV-driven BLDC applications.

The simulation results have showed that the PQBHGC-3 gives better performance with minimum voltage ripple of 2V and current ripple of 0.4A which eventually reduces the ripples in the torque in a BLDC motor. Also, the efficiency for the suggested PQBHGC-3 for PV-based BLDC applications is the best with 99%.

This study is the first of its kind comparing the different topologies of PQBHGC-1, PQBHGC-8, PQBHGC-4 and PQBHGC-3 topologies to analyse their effectiveness in PV-driven BLDC motor applications. This study suggests that the PQBHGC-3 topology is most suitable in PV-driven BLDC applications.

The study, within the Increasing Resilience of Cultural Heritage (ResCult) project, aims to support civil protection to prevent, lessen and mitigate disasters impacts on cultural heritage using a unique standardised-3D geographical information system (GIS), including both heritage and risk and hazard information.

A top-down approach, starting from existing standards (an INSPIRE extension integrated with other parts from the standardised and shared structure), was completed with a bottom-up integration according to current requirements for disaster prevention procedures and risk analyses. The results were validated and tested in case studies (differentiated concerning the hazard and type of protected heritage) and refined during user forums.

Besides the ensuing reusable database structure, the filling with case studies data underlined the tough challenges and allowed proposing a sample of workflows and possible guidelines. The interfaces are provided to use the obtained knowledge base.

The increasing number of natural disasters could severely damage the cultural heritage, causing permanent damage to movable and immovable assets and tangible and intangible heritage. The study provides an original tool properly relating the (spatial) information regarding cultural heritage and the risk factors in a unique archive as a standard-based European tool to cope with these frequent losses, preventing risk.

A maturity model for Industry 4.0 (I4.0 MM) with influencing factors is designed to address maturity issues in adopting Industry 4.0. Standardisation in I4.0 supports manufacturing industry transformation, forming reference architecture models (RAMs). This paper aligns key factors and maturity levels in I4.0 MMs with reputable I4.0 RAMs to enhance strategy for I4.0 transformation and implementation.

Three steps of alignment consist of the systematic literature review (SLR) method to study the current published high-quality I4.0 MMs, the taxonomy development of I4.0 influencing factors by adapting and implementing the categorisation of system theories and aligning I4.0 MMs with RAMs.

The study discovered that different I4.0 MMs lead to varied organisational interpretations. Challenges and insights arise when aligning I4.0 MMs with RAMs. Aligning MM levels with RAM stages is a crucial milestone in the journey toward I4.0 transformation. Evidence indicates that I4.0 MMs and RAMs often overlook the cultural domain.

Findings contribute to the literature on aligning capabilities with implementation strategies while employing I4.0 MMs and RAMs. We use five RAMs (RAMI4.0, NIST-SME, IMSA, IVRA and IIRA), and as a common limitation in SLR, there could be a subjective bias in reading and selecting literature.

To fully leverage the capabilities of RAMs as part of the I4.0 implementation strategy, companies should initiate the process by undertaking a thorough needs assessment using I4.0 MMs.

The novelty of this paper lies in being the first to examine the alignment of I4.0 MMs with established RAMs. It offers valuable insights for improving I4.0 implementation strategies, especially for companies using both MMs and RAMs in their transformation efforts.

Multinational business deliver value via multiple sites with similar operational capacities. The age of the Fourth Industrial Revolution (4IR) delivers significant opportunities for the deployment of digital tools for business optimization. Therefore, this study aims to study the Industry 4.0 implementation for multinationals.

The key objective of this research is multi-site systems integration using a reproducible, modular and standardized “Cyber Physical System (CPS) as-a-Service”.

A best practice reference architecture is adopted to guide the design and delivery of a pioneering CPS multi-site deployment. The CPS deployed is a cloud-based platform adopted to enable all manufacturing areas within a multinational energy and petrochemical company. A methodology is developed to quantify the system environmental and sustainability benefits focusing on reduced carbon dioxide (CO₂) emissions and energy consumption. These results demonstrate the benefits of standardization, replication and digital enablement for multinational businesses.

The research illustrates the ability to design a single system, reproducible for multiple sites. This research also illustrates the beneficial impact of system reuse due to reduced environmental impact from lower CO₂ emissions and energy consumption. The paper assists organizations in deploying complex systems while addressing multinational systems implementation constraints and standardization.

In this article, the author discusses works from the French Documentation Movement in the 1940s and 1950s with regard to how it formulates bibliographic classification systems as documents. Significant writings by Suzanne Briet, Éric de Grolier and Robert Pagès are analyzed in the light of current document-theoretical concepts and discussions.

Conceptual analysis.

The French Documentation Movement provided a rich intellectual environment in the late 1940s and early 1950s, resulting in original works on documents and the ways these may be represented bibliographically. These works display a variety of approaches from object-oriented description to notational concept-synthesis, and definitions of classification systems as isomorph documents at the center of politically informed critique of modern society.

The article brings together historical and conceptual elements in the analysis which have not previously been combined in Library and Information Science literature. In the analysis, the article discusses significant contributions to classification and document theory that hitherto have eluded attention from the wider international Library and Information Science research community. Through this, the article contributes to the currently ongoing conceptual discussion on documents and documentality.