scholarly journals Role of Blockchain in the Internet-of-Things (Iot)

2018 ◽  
Vol 7 (2.24) ◽  
pp. 109 ◽  
Author(s):  
Bragadeesh S A ◽  
A Umamakeswari

The proliferation of Internet of Things (IoT) has brought about a myriad of applications to life which range from smart homes, smart energy, smart buildings, smart cities to almost smart everything. This has been made possible by fully exploiting the services of cloud infrastructure, communication technologies, improved sensing devices and advancements in embedded devices which helps in incorporating intelligence even on tiniest of chips. Blockchain is a decentralised distributed approach that can facilitate management, control and also provide security. The application of blockchain is not restricted to cryptocurrency and security. It is perceived that Blockchain in Convergence with Artificial Intelligence, Cognitive Computing and Mobile Edge Computing can provide numerous prospects for framing solutions for IoT. Any application or system which deploys a IoT network can make use of Blockchain to achieve simplicity, transparency, security and cost efficiency. This paper tries to identify some key areas in which Blockchain can be used to exploit the IoT infrastructure and overcome the challenges faced. Few possible application domains in which blockchain can revolutionize the outcomes have been highlighted. A real-time case study in which Blockchain has been used to provide valuable benefits is discussed.  

2018 ◽  
Vol 39 (5) ◽  
pp. 41-49
Author(s):  
Mirghani Nimir Ahmed

Purpose The paper aims to examine the role of management accounting and accounting information in decisions to outsource and manage outsourcing relationships. Design/methodology/approach The paper uses a case study method. Data are collected through semi-structured interviews and informal discussions with executives of the participating companies. Official documents and secondary materials were analysed. Findings The findings of these cases present evidence of some roles given to accounting information and varying tasks assumed by accountants and finance staff in the outsourcing projects undertaken. These roles and tasks range from financial evaluation of new outsourcing proposals and alternatives, consultation and price negotiations in the planning and feasibility stages to the management of outsourcing relationships including monitoring, cost analysis, performance measurement, internal audit, design and implementation of risk-reward payment schemes. Managing the outsourced functions in one case involved in the use of informal control mechanisms such as trust, knowledge sharing, mutual understanding and cooperation between partners. Practical implications The paper highlights the role of management accounting and information in outsourcing relationship management and evaluation. The case findings provide the opportunity for management practitioners to understand the strategic role of management accountants in the management of inter-firm relationships. Originality/value The case study presents new empirical evidence of the role of management accounting and accounting information in the management control of outsourcing relationships.


2016 ◽  
Vol 13 (1) ◽  
pp. 31-56 ◽  
Author(s):  
Tiina Henttu-Aho

Purpose This paper aims to investigate the emergence of the enabling characteristics of new budgetary practices and their implications for the role of controller. Design/methodology/approach The longitudinal perspective of this qualitative case study is based on interviews of controllers and managers involved in budgetary work. This study monitored the four enabling characteristics of management control, namely, repair, internal transparency, global transparency and flexibility (Adler and Borys, 1996), related to the new budgeting practices in one global paper company. Findings The findings of the study demonstrate that the implementation of rolling forecasting was a major attempt at “repair” to remedy the incompleteness of accounting information, which made controllers experts in producing and delivering more realistic forward-looking information in the organization. The increasing internal and global transparency of new budgetary practices enabled controllers at various levels of organization to develop new competences, which helped controller network to build a holistic view of the totality of control and supply more relevant information in organization. Moreover, the inherent flexibility of the system was a major condition for improving organizational effectiveness in budgetary work. However, the study shows that the controller’s attitude towards enabling formalization is not necessarily positive if the system is not aligned with professional mindset and competence. Originality/value This study adds to the understanding of the complementarity between new developments of budgeting and controller role by addressing the enabling uses of management control systems, which have the potential to enhance the controller role change.


2012 ◽  
pp. 117-139
Author(s):  
Mariarita Pierotti

The Teatro alla Scala in Milan is playing a position of primary artistic interest in the field of national and international Opera and Drama. This paper aims to analyze the control system adopted by this Institution in order to develop some remarks about the relevance of management control system in Italian cultural organizations. In the past, in these realities the incisive public presence has often hindered the development of such managerial processes. The research has been carried out through a deductive quality methodology. This means that, empirical research has been realized later than the study of the literature on the topic. The case study has been carried out by submitting an interview to the responsible of Management Control. The empirical investigation has led us to develop some observations about management control organizational functions in the Opera houses. The paper identifies the key factors influencing the role of performance measurement system.


This chapter explores infrastructures, experiences, and interactions in relation to emerging urban layers and spaces for engagement in the city. The purpose of this chapter is to shed light on the digital layers enabled by information and communication technologies, the internet of things, the internet of people, and other emerging technologies to complement and extend existing urban infrastructural layers. The research literature for infrastructures, experiences, and interactions is explored in this chapter in the context of smart cities, enabling identification of issues, controversies, and problems. Using an exploratory case study approach, solutions and recommendations are advanced. This chapter makes a contribution to 1) the research literature across multiple domains, 2) the identification of challenges and opportunities for research and practice relating to emerging urban layers and spaces going forward, and 3) the extending of existing understandings of urbanity to incorporate digital layers and spaces enabling connected, contextual, and continuous engagement.


Author(s):  
Kimiz Dalkir

In Knowledge Continuity Management (KCM), knowledge from highly experienced employees leaving the organization is particularly challenging to document, classify and organize so that it can be accessed, understood and used by the successor to that employee. Horizontal knowledge sharing (in the context of peer-to-peer networks) and vertical knowledge transfer (in the context of KCM) are distinguished in order to address some of the conceptual confusion in this field. Both Human Resources (HR) and Knowledge Management (KM) units contribute to KCM but they need to do so in a more integrated fashion. The complementary roles played by the KM and HR teams are analyzed in a case study to show how they can work in tandem to ensure knowledge continuity in an organization. Key recommendations are made on how to implement a comprehensive KCM strategy for tacit knowledge, including the role that can be played by information and communication technologies.


2019 ◽  
pp. 1407-1427
Author(s):  
Carlo Francesco Capra

Smart cities are associated almost exclusively with modern technology and infrastructure. However, smart cities have the possibility to enhance the involvement and contribution of citizens to urban development. This work explores the role of governance as one of the factors influencing the participation of citizens in smart cities projects. Governance characteristics play a major role in explaining different typologies of citizen participation. Through a focus on Amsterdam Smart City program as a specific case study, this research examines the characteristics of governance that are present in the overall program and within a selected sample of projects, and how they relate to different typologies of citizen participation. The analysis and comprehension of governance characteristics plays a crucial role both for a better understanding and management of citizen participation, especially in complex settings where multiple actors are interacting.


2019 ◽  
pp. 1393-1406
Author(s):  
Dmitry Namiot ◽  
Manfred Sneps-Sneppe

In this paper, the authors discuss Internet of Things educational programs for universities. The authors' final goal is to provide a structure for a new educational course for Internet of Things and related areas such as Machine to Machine communications and Smart Cities. The Internet of Things skills are in high demands nowadays and, of course, Internet of Things models, as well as appropriate Big Data proceedings elements should have a place in the university courses. The purpose of the proposed educational course is to cover information and communication technologies used in Internet of Things systems and related areas, such as Smart Cities. The educational course proposed in this paper aims to introduce students to modern information and communication technologies and create the formation of competencies needed for such areas as Machine to Machine communications, Internet of Things, and Smart Cities. Also, the authors discuss Big Data issues for IoT course and explain the importance of data engineering.


Author(s):  
Erdinç Koç

This chapter gives brief information about internet of things (IoT) and then detailed knowledge of industrial internet of things (IIoT). Internet of things applications can be seen in different areas, such as smart cars, smart homes, smart cities, agriculture, healthcare, industry, etc. This study focuses on the industrial part. Industrial internet of things (IIoT) means internet of things (IoT) applications for industrial usage. IIoT give a chance to enterprise for tracking supply chains, monitoring production line operations, and real-time consumption of energy, managing stock, and transportation decisions. This study used case study method for developing theory about IIoT's contribution to enterprise productivity. IIoT applications can be adapted to which operations of the enterprise, and how it will contribute to enterprise productivity is explained in this chapter. The chapter discusses the projects that are within the vision of IIoT but not yet implemented and concludes with suggestions for future studies.


Author(s):  
Jorge Lanza ◽  
Pablo Sotres ◽  
Luis Sánchez ◽  
Jose Antonio Galache ◽  
Juan Ramón Santana ◽  
...  

The Smart City concept is being developed from a lot of different axes encompassing multiple areas of social and technical sciences. However, something that is common to all these approaches is the central role that the capacity of sharing information has. Hence, Information and Communication Technologies (ICT) are seen as key enablers for the transformation of urban regions into Smart Cities. Two of these technologies, namely Internet of Things and Big Data, have a predominant position among them. The capacity to “sense the city” and access all this information and provide added-value services based on knowledge derived from it are critical to achieving the Smart City vision. This paper reports on the specification and implementation of a software platform enabling the management and exposure of the large amount of information that is continuously generated by the IoT deployment in the city of Santander.


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