Organizational Assets Research Articles

Mitigating Cyber Attacks for Organization Assets using UEBA (User and Entity Behavior Analytics) and other Machine Learning Solutions from Cloud Security Threats: A Literature Review

User and Entity Behavior Analytics has been one of the key steppingstones towards protecting valuable data and information for organizations that decided to store their assets in a cloud-based storage. The implications suggest that third-party software may not be as reliable as these are prone to attacks due to its accessibility and vulnerable nature. This study aims to provide a comprehensive review that covers User and Entity Behavior Analytics (UEBA) and other machine learning techniques to effectively mitigate cyberattacks and protect organizational assets from cloud-based security threats. The objective is to identify and analyze anomalous user and entity behaviors that may indicate potential cyberattacks and provide recommendations for organizations to enhance their cloud security posture and minimize the risk of data breaches and other security incidents. The research covers some of the algorithms used in detecting anomalies such as Isolation Forest, Deep Autoencoder, and Linear Regression, and emphasizes the adaptability of these chosen algorithms to the dynamic landscape of cyber threats, especially in cloud environments. By arriving at a cohesive integration of machine learning algorithms, this study advocates for a holistic approach that aligns with evolving security challenges. Ultimately, the significance lies in offering a nuanced perspective on effective cyber threat mitigation strategies, contributing to the broader conversation on securing organizational assets in the face of evolving cybersecurity landscapes.

THE MODERATING ROLE OF GENDER, JOB-NATURE AND JOB-DESIGNATION IN THE RELATIONSHIP BETWEEN PERSONALITY TRAITS AND KNOWLEDGE HOARDING: EVIDENCE FROM PUBLIC SECTOR HIGHER EDUCATION INSTITUTIONS IN PESHAWAR

Knowledge has emerged as a coveted asset for organizations, becoming a crucial source of competitive edge. Organizations invest many resources to enhance knowledge sharing among employees to foster creativity and innovation. Despite all these measures, individuals still conceal their knowledge from others in the workplace, and the existing discourse on the body of knowledge indicates a theoretical gap in this area. To address this issue, this study investigates the role of individual personality traits and moderating factors in predicting knowledge-hoarding behavior among faculty members in public-sector higher education institutions. Adopting the positive approach, primary data was collected through structured questionnaires. Results indicate that openness to experience significantly predicts knowledge hoarding, while neuroticism has no significant effect. Importantly, job designation moderates the relationship between openness to experience and knowledge hoarding. These findings contribute to understanding the factors influencing knowledge-sharing behaviors. However, the study's limitations include its focus on academic institutions and a quantitative approach. Future research could benefit from a mixed-method approach and explore other organizational aspects related to knowledge hoarding.

Methodology for determining the materiality criterion in accounting for fixed assets of private medical organizations

The Federal Accounting Standard “Fixed Assets” (FSB 6/2020) has granted organizations the right to independently set a limit on the value of non-current assets recognized as fixed assets. Despite the importance of selecting this indicator, as well as the variety of types and costs of available medical equipment, due attention is not paid to the issues of practical determination of the cost of fixed assets significant for a particular organization. The article reveals the issues of scientific substantiation of the choice of the minimum cost of fixed assets. At the first stage of the study, the dependence of the size of acquired low-value non-current assets on the materiality criterion was established. The second is the impact of the value of acquired low-value non-current assets on the amount of expenses of the reporting period. As a result, a model has been developed for establishing the minimum cost of fixed assets, which is influenced by the size of the margin of error in determining the financial result of the activities of a private medical organization.

Resources and capabilities for logistics 4.0 and sustainable value creation: a study of logistics service providers in an emerging market

PurposeThe present study aims to identify the resources and capabilities that enable logistics service providers (LSPs) to create sustainable value through Logistics 4.0.Design/methodology/approachA multiple case study was conducted with five LSPs operating in an emerging market context. Data were analyzed using the content analysis technique with the support of NVivo software.FindingsDrawing on the resource-based view theory, the study elucidates the resources and capabilities necessary for the successful adoption of Logistics 4.0 by LSPs. The findings highlight the significance of integrating Logistics 4.0 technological resources with other organizational assets, including human capital, an innovative culture, leadership and strategic partnerships. This integration can enable companies to optimize the sustainable value derived from their digital transformation initiatives.Research limitations/implicationsThe present research focused on LSPs, potentially overlooking insights that could be gained from other segments of the supply chain. The study paves the way for future studies to examine resources and capabilities in a range of other supply chain management functions.Originality/valueThe study offers unique theoretical and practical insights by identifying key resources for the adoption of Logistics 4.0 among LSPs, emphasizing its potential for sustainable value creation. It highlights the environmental, economic and societal impacts of 4.0 technologies, outlining the implications for policymakers to drive the successful adoption of Logistics 4.0 in emerging markets while also promoting social inclusion and professional development of logistics workers.

Analysis and trends of reproduction and efficiency of use of fixed assets in an agricultural organization

In modern conditions of digitalization development in all spheres of the economy, fixed assets are being improved, which contributes to solving many economic problems: increasing labor productivity, reducing cost, saving capital investments, increasing output, increasing profits, profitability and competitiveness of agricultural organizations. Based on the analysis of the effectiveness of the use and reproduction of fixed assets of an agricultural organization, the article identifies the main factors that have a negative impact on the formation of technical potential and financial results of the research object. Keywords: fixed assets, efficiency of use, depreciation charges, reproduction, depreciation fund.

Managing Data Sovereignty: An Organizational Competence for Successful Open Value Creation

ABSTRACTManaging big data benefits organizations via efficient and effective data‐driven decision making, productivity gains, customization potential, or innovation opportunities. Data‐driven innovation opportunities are particularly valuable in open value creation (OVC), that is, the collaboration of independent stakeholders who open their boundaries to share data and knowledge to jointly create value they could not have achieved in isolation. At the same time, however, incumbents often struggle with the implementation of data sharing in the broader stakeholder ecosystem. In this exploratory study, based on an abductive qualitative study with 27 expert interviews and three industry roundtables with 19 experts, we explore how the concept of organizational data sovereignty could serve as an organizational competency to address the data challenges for OVC. Using the strategy‐as‐practice framework, we define organizational data sovereignty as the self‐determined and intentional exercise of control over an organization's data assets and show which data sovereignty practices, in line with practitioner and praxis conditions, support inter‐organizational sharing and management of big data in OVC. Specifically, we identify key practices for implementing data sovereignty, such as constituting the special value of data and establishing a consistent value assessment for data. When designed and applied in the right organizational framework that allows for openness, agility, and interdisciplinarity, they enable industrial enterprises to realize the potential of OVC.

INTEGRATING KNOWLEDGE MANAGEMENT AND CHANGE: EXPLORING SECI MODEL APPLICATIONS IN SME’s AND MODERN ORGANIZATIONS

Knowledge management is a crucial element in ensuring organizational sustainability amid rapid changes. The SECI framework (Socialization, Externalization, Combination, Internalization) provides a strategic approach to creating, managing, and utilizing knowledge to support organizational transformation. This paper explores the application of the SECI model in knowledge management, the handling of tacit and explicit knowledge, and the role of technology as a catalyst for change. Through case studies of manufacturing companies, batik-based SMEs, and educational technology start-ups, the paper demonstrates how effective knowledge management enhances operational efficiency, drives innovation, and strengthens competitiveness. Furthermore, it offers practical recommendations for large organizations, SMEs, academia, and governments to adopt sustainable knowledge management strategies. The findings emphasize that integrating the SECI model with modern technology, supported by cross-sector collaboration, enables organizations to adapt and innovate in the face of change. Knowledge management serves not only as an internal organizational asset but also as a strategic tool for creating value and delivering positive impacts for both organizations and society.

ARCHIVE LAYOUT AND ARCHIVE MANAGEMENT IN THE SUB-DISTRICT OFFICE OF BABAT, LAMONGAN REGENCY

Background: Archives in the Sub-district include various archives from each field as well as report archives from the village. Archives, as valuable organizational assets for institutions, must be managed based on archival science principles by paying attention to the archive storage system and procedures in order to maintain and facilitate archive retrieval. Objective: This study aims to describe the spatial layout and management of archives in the Babat Sub-district Office, Lamongan Regency. Method: Data sources were obtained from oral sources told by informants and direct review of conditions in the Archives Room of the Babat Sub-district Office, Lamongan Regency. In addition, archive arrangement activities were carried out for one month. Results: The results of this study are that archive storage in the Babat Sub-district Office, Lamongan Regency is carried out in a room which is specifically for archive management. However, in the archive layout there are still some inconsistencies with the procedures that can affect the quality of archive storage. Conclusion: in the Babat District Office, archive arrangement and archive management have been carried out, but there are still inconsistencies with the procedures for managing and storing archives.

Efficiency of Information Systems: Influence on Collective Intelligence and Organizational Agility

The main objective of this study is to analyze the effectiveness of information systems (IS) and its influence on collective intelligence and organizational agility within companies. In particular, the research explores how a well-designed and high-performing IS can facilitate collaboration between employees, improve knowledge sharing, and strengthen organizational responsiveness to market changes. The study also seeks to understand the extent to which collective intelligence acts as a mediator between IS effectiveness and organizational agility. A mixed approach was used in this study, combining quantitative and qualitative methods to provide a comprehensive analysis of the phenomenon. A sample of 150 companies was selected to answer a structured questionnaire measuring the effectiveness of their IS, their level of collective intelligence and their organizational agility. In addition, 30 semi-structured interviews were conducted with company managers to deepen the understanding of the organizational dynamics around IS and their impact on internal collaboration and flexibility. Quantitative data were analyzed using multiple regressions and correlations, while qualitative data were explored using thematic analysis. The results reveal a significant correlation between IS effectiveness and collective intelligence (0.62), as well as between collective intelligence and organizational agility (0.58). The study shows that companies with effective information systems benefit from better collaboration between their teams. This promotes collective decision-making and strengthens their ability to react quickly to changes in the market. The qualitative analysis confirms that IS facilitates knowledge sharing and allows for greater transparency in decision-making processes, which improves organizational responsiveness. Moreover, it has been found that collective intelligence acts as a key mediator between IS efficiency and agility, increasing the flexibility and adaptability of companies. The theoretical implications of this study reinforce existing work on information systems, showing how they promote collective intelligence and organizational agility. From a practical perspective, the results indicate that companies need to invest in flexible and collaborative information systems to improve their overall performance. Information systems that facilitate knowledge sharing and cross-functional communication within teams are strategic assets for organizations looking to increase their responsiveness and competitiveness in ever-changing environments. It is also essential to promote a culture of collective intelligence to maximize the impact of information systems on organizational agility.

Comprehensive Review of Security Requirements for Mitigating Threats and Attacks on IoT Assets

Machine learning and artificial intelligence are increasingly being utilized to automate identifying and defining security requirements (SR) and addressing diverse IoT security issues. Despite its extensive environment, IoT-focused cyberattacks had the largest attack surface. IoT security requirements include data confidentiality, integrity, authentication, access control, and privacy. Inadequate emphasis on assessing security requirements leads to attacks and threats. To address the security issues that threaten the IoT environment, additional security measures are required to protect IoT-based applications from threats and other vulnerabilities. However, the absence of the security requirement assessment in IoT systems architecture jeopardizes security, exposing the system to vulnerabilities and risking organizational assets and reputation while also escalating the cost and time required to address security issues. In this study major threats and attacks are identified relevant to the assets of IoT security requirements. To systematically identify, analyze, and address potential security threats and attacks related to IoT assets, this research proposes a three-step methodology: (1) analysis of the IoT security requirements, (2) Identification of threats and attacks in IoT, and (3) IoT assets centric security threats and attacks. An illustrative example of IoT asset security is provided to highlight potential attacks and threats relevant to IoT assets. This approach offers a practical and clear foundation for the early identification of IoT security requirements and their seamless integration into requirements engineering (RE) activities, contributing to a more secure and resilient IoT system architecture.

Job satisfaction and turnover intention: A comprehensive review of the shared determinants

Background Human capital is a critical asset for organizations, impacting financial performance and market value. Maintaining a stable, committed workforce is challenging. Job satisfaction emerges as a pivotal factor influencing employees’ intentions to leave or turnover intention. However, both encompass diverse dimensions that can exert positive or negative effects. Objectives To explore the common factors affecting job satisfaction and turnover intention, focusing on the significant positive and negative relationships. Method A systematic review based on the PRISMA framework has been conducted. The data has been precisely identified, evaluated, and extracted from the SCOPUS database based on set benchmarks. Result The investigation revealed a variety of determinants that exhibit a significant correlation with job satisfaction and turnover intention, manifesting in both positive and negative associations. Furthermore, these elements have been linked to established motivational theories, suggesting a theoretical underpinning for the observed relationships between workplace dynamics and employee behavior. Conclusion The result intended to provide a comprehensive understanding of the factors by offering a framework for studying job satisfaction and turnover intention guiding future research in the field of knowledge.

Distribution of Profits Among Participants (Members, Founders) in Non-Profit Legal Entities

The legislation of the Russian Federation allows for the possibility of non-profit legal entities (organizations) to carry out profitable activities (business activities). At the same time non-profit organizations are prohibited from distributing the profits among the participants (members, founders). However, the validity of such a general ban is questionable. Thus, the issue of legalization of profit-sharing mechanisms in non-profit organizations is being updated. The purpose of the study is to develop a scientific approach to the distribution of profits in non-profit organizations. When writing this article, general scientific methods (system, functional, group of logical methods) and special legal methods (formal legal, legal modeling method) were applied. The article describes the differentiation of legal entities into commercial and non-commercial, where the main criterion is the possibility of profit distribution. It is concluded that the prohibition of profit distribution in non-profit organizations is not absolute due to legal exceptions and hidden methods of property withdrawal. A flexible model of controlled reduction of the property (assets) of a non-profit organization through profit distribution is proposed. Within the framework of such a model, various economic characteristics can be taken into account, ensuring a balance of interests of a non-profit organization, its participants (members, founders) and other stakeholders.

Flood data platform governance: Identifying the technological and socio-technical approach(es) differences

Data platform governance concept focuses on what decision must be made in order to reach the data platform mission and who makes that decision. The current study of the data platform governance framework is applied for the general platform ecosystem that values managing data as an organizational asset. However, flood data platforms are essential tools for enhancing the governance of flood risks and data platform governance in flood platforms is understudied. By adopting a data governance domains framework, this paper identifies the technological and socio-technical approach(es) differences in public value(s) of flood data platforms. Empirically, we analyze 2 cases of flood data platforms to contrast the differences. Utilizing a qualitative approach, we combined web-observations and interviews to collect the data. Regardless of its approach, integrating flood data platform technologies into government authorities’ routines requires organizational commitment that drives value creation. The key differences between these approaches lies in the way the government sectors see this flood data platform technology. Empirically, our case study shows that the technological approach values improving capabilities and performances of the public authority while the socio-technical approach focuses more importantly providing engagement value with the public users. We further explore the differences of these approaches by analyzing each component of decision domains in the data governance framework.

The Influence Of Physical Environment, Situational Leadership On Performance Through Work Motivation

Human resources are an asset for organizations and agencies, because humans are part of the elements in every organization that can trigger creativity. Without effective human resources, it will be impossible for the organization to achieve its goals.The analysis used to test the research hypothesis uses descriptive analysis and path analysis. The results of this study show that there arethere is a positive influence of the physical environment on work motivation, there is a positive influence of situational leadership on work motivation, there is a positive influence of the physical environment on teacher performance, there is a positive influence of situational leadership on teacher performance, there is a positive influence of work motivation on teacher performance, there is a direct influence of the physical environment on performance through work motivation, there is a direct influence of situational leadership on performance through work motivation.In an effort to improve teacher performance, management ensures that the physical work environment is adequate, and that situational leadership is supportive so that it can increase work motivation.

Awareness support in collaborative programming tools: An evaluation based on programmer's perception and eye tracking

Groupware technology is an essential asset for organizations and a successful medium to support social meetings and teacher-learning processes when people are geographically distributed. Computer programming is a domain that can take advantage of the Collaborative Work paradigm and of this technology. However, to be truly effective, groupware systems must provide suitable awareness support, i.e., be capable of informing users of the activity taking place and of the team outcome, so that they can build a setting for their work. The study of awareness mechanisms and their influence on collaborative programming processes is an open research question. In this context, this article contributes an experimental study to evaluate the mechanisms to support coordination, communication, and awareness of COLLECE, a distributed group programming system rich in awareness support. This study brings as a novel approach the combination of subjective and objective information sources, specifically eye tracking techniques, and incorporates a heuristic evaluation of awareness support based on a well-known framework. Thanks to this experiment, we have been able to verify that this blended approach, in which users participate intensively, provides a more comprehensive and deeper assessment of awareness and other coordination and communication mechanisms, and thus a better understanding of how their use can influence the collaborative programming process and outcome (program or piece of software). The study has revealed strengths, weaknesses and opportunities for improvement of the evaluated system, and has yielded concrete results as to which are the most useful awareness components of the user interface not related to the activity supported by the system (programming), these being the traffic lights; the easiest to use, such as the session panel; or the components that impose a greater cognitive load, such as the multi-scrollbar. Regarding the relationship between the supported awareness dimensions and the quality of the collaboration outcome (computer program), the results point to the need to adequately support the What-Artifact dimension, i.e., highlighting in which part of the shared workspace (the source code) the user with floor control is working.

Completing the legal framework for asset registration in Vietnam to meet the demands of economic development

The design of asset registration has significant importance in publicly disclosing and transparently informing about the legal status of assets, closely linked to the civil rights of individuals and organizations when establishing and exercising ownership rights and other rights related to assets. A truly market-oriented economy cannot function without the existence and operation of a transparent and modern asset registration system. Therefore, in recent years, Vietnam has made efforts to establish legislation on property registration, which serves as a crucial legal foundation for recognizing and protecting ownership rights and other rights related to the assets of organizations and individuals. This helps enhance the government’s ability to manage information on the current status and legal condition of assets. The article analyzes the economic impacts of improving the legislation on property registration in Vietnam to meet the requirements of economic development in the context of integration.

Accounting and reporting of investment real estate: new approaches and controversial aspects

The development of market relations in the healthcare system increases the interest of medical organizations in acquiring investment real estate. Not so long ago, significant changes occurred in Russian regulatory documents regarding the accounting of investment real estate. Such real estate began to be isolated from other assets of organizations. Russian accounting standards introduced new rules for the recognition, initial and subsequent assessment, accounting and reflection in the reporting of these objects. The article examines the features of the approaches of FSBU 6/2020 “Fixed Assets” to the accounting and reporting of investment real estate. These approaches are compared with the regulations on accounting and reporting of investment real estate in the international standard IFRS (IAS) 40 “Investment Property”. Both aspects of convergence of Russian and international rules for accounting for investment real estate and the differences between them are identified. Controversial and problematic aspects of the rules for accounting for investment real estate in Russian and international standards are substantiated. Ways to solve problematic and controversial issues of accounting for investment real estate are argued.

Emotional intelligence and knowledge-sharing behavior: exploring the dynamics of emotional intelligence on knowledge exchange among filipino academics

The increasing complexity of academia and the growing recognition of knowledge as a critical organizational asset have put knowledge-sharing behavior at the forefront of research and practice. This study investigates the relationship between emotional intelligence and knowledge-sharing behaviors of 167 academicians from public higher education institutions in the Philippines. The researchers utilized a descriptive-correlational research design, employing Pearson product-moment correlation to establish the relationship between the variables. Results of the study show that most academicians have average emotional intelligence, which may impact sharing their knowledge with their peers and the rest of the academic community. As to their knowledge-sharing behaviors, academicians convey their thoughts and expertise to their departments and colleagues, but their publications and knowledge-building contributions to the community remain insignificant. The study also indicates that academicians' knowledge-sharing behavior is associated with their emotional intelligence. These results have implications for individual academicians and institutional management, as they can improve their professional development, leadership, and teamwork.

MONEY LAUNDERING DETECTION METHODS IN THE MODERN FIGHT AGAINST CRIME ORGANIZED AND FINANCIAL CORRUPTION

The detection of money laundering is an essential aspect in the modern fight against organized crime and financial corruption. Money laundering is a procedure used by criminals to disguise the legal source of ill-gotten gains and integrate them into the legal economy. In this essay, we will explore the meaning and methodology of money laundering detection. The initial purpose of the money laundering detection methodology is to identify and track suspicious financial transactions and activities of individuals and legal entities. Various techniques and tools are used for this, including financial monitoring of transactions, analysis of financial documents and investigation of ownership and assets. One of the most important aspects of the methodology for detecting money laundering is the analysis of financial transactions. Criminal investigators investigate all transactions of suspicious persons and organizations, to identify transactions that occur in the context of money laundering. Investigating ownership and assets is another critical part of the money laundering detection methodology. This includes checks on the properties and assets of suspicious individuals and organizations. Investigators look into property, patents, company ownership and other assets to prove the links between them and the origin of the money. In conclusion, the methodology for detecting money laundering is complex and very important in the fight against organized crime and financial corruption. Using the analysis of financial transactions, financial reports and documents, as well as the investigation of ownership and assets, criminals try to identify and prosecute money launderers and organizations. Using modern technology and international cooperation, the effectiveness of the methodology can be improved and more serious obstacles can be created for criminals trying to use it to hide illegal capital.

تقييم معايير الأمان للتطبيقات المستندة إلى الويب- بوابة المعهد العالي للعلوم والتقنية، رقدالين كدراسة حالة

The security of a system is a critical issue that cannot be overlooked, no matter how well-designed the system may initially appear. This is because security involves protecting an organization's assets, which can range from tangible items like web pages and customer databases to intangible aspects such as the company's reputation. Given that security is a fundamental requirement, it is essential for organizations to incorporate security elements into their systems. A common system within organizations is the web-based application, which not only offers reliable services to users—both potential and existing customers—but also helps safeguard the organization's reputation and ensures the continuity of future business engagements. Currently, evaluations of web-based applications primarily focus on aspects such as usability, user satisfaction, and user acceptance, often neglecting the security evaluation aspect. This paper will discuss the criteria needed to evaluate web-based applications from a security perspective. The proposed criteria will be applied in evaluating the Higher Institute of Science and Technology, Ragdalin Portal, as a case study in which a website designer was interviewed and asked questions related to the proposed criteria to identify the security vulnerabilities of web-based applications. This research paper will include an analysis based on this evaluation, with the hope that these evaluations can be used to develop better security practices for both the Higher Institute of Science and Technology Ragdalin portal and web applications in general in the future. Keywords: Web-based application, Higher Institute of Science and Technology, Ragdalin Portal, Security evaluation.