Disruptive Technological Advances Research Articles

Use of Accounting Information Systems in the Perception of Accountants

Objective: To investigate how accountants perceive the use of Accounting Information Systems (SIC) in their professional activities. Theoretical Framework: Considering the current context, in order to maintain themselves, organizations need useful and timely information, which will support the decision-making process. Such information is generated by accounting, through SIC - which were essentially manual, however, through disruptive technological advances and Information Technology resources, they have become increasingly robust and effective in contributing to the execution of accounting activities. Method: Descriptive research, field research type, with a questionnaire (survey), with 267 responses obtained, analyzed using the Microsoft Excel spreadsheet tool. Results and Discussion: They suggest that the majority of professionals have previous experience with SIC, and currently use computerized and integrated systems, which provides greater speed to the information cycle. It was observed that professionals who participated in continuing education courses focused on Information Systems were more critical about them and their specificities, in addition to working with more complex systems, which suggests that the more technical qualifications the professional possesses, you will become more capable of working with complex systems. Research Implications: The research highlights the historical evolution of Accounting Information Systems (SIC) from ancient times to the present day, emphasizing their importance in generating information for business decisions. Originality/Value: A gap was identified in the existence of studies that specifically address Accounting Information Systems (SIC) from the accountants' point of view. There is a lack of research that establishes a direct connection between the activities performed by accountants and the use of these systems.

Capital market manipulation and regulatory compliance – a bibliometric analysis of scholarly research in the post-2000 era

Purpose The purpose of this paper is to systematically analyze the literature around regulatory compliance and market manipulation in capital markets through the use of bibliometrics and propose future research directions. Under the domain of capital markets, this theme is a niche area of research where greater academic investigations are required. Most of the research is fragmented and limited to a few conventional aspects only. To address this gap, this study engages in a large-scale systematic literature review approach to collect and analyze the research corpus in the post-2000 era. Design/methodology/approach The big data corpus comprising research articles has been extracted from the scientific Scopus database and analyzed using the VoSviewer application. The literature around the subject has been presented using bibliometrics to give useful insights on the most popular research work and articles, top contributing journals, authors, institutions and countries leading to identification of gaps and potential research areas. Findings Based on the review, this study concludes that, even in an era of global market integration and disruptive technological advancements, many important aspects of this subject remain significantly underexplored. Over the past two decades, research has lagged behind the evolution of capital market crime and market regulations. Finally, based on the findings, the study suggests important future research directions as well as a few research questions. This includes market manipulation, market regulations and new-age technologies, all of which could be very useful to researchers in this field and generate key inputs for stock market regulators. Research limitations/implications The limitation of this research is that it is based on Scopus database so the possibility of omission of some literature cannot be completely ruled out. More advanced machine learning techniques could be applied to decode the finer aspects of the studies undertaken so far. Practical implications Increased integration among global markets, fast-paced technological disruptions and complexity of financial crimes in stock markets have put immense pressure on market regulators. As economies and equity markets evolve, good research investigations can aid in a better understanding of market manipulation and regulatory compliance. The proposed research directions will be very useful to researchers in this field as well as generate key inputs for stock market regulators to deal with market misbehavior. Originality/value This study has adopted a period-wise broad-based scientific approach to identify some of the most pertinent gaps in the subject and has proposed practical areas of study to strengthen the literature in the said field.

Criteria for journalistic quality in the use of artificial intelligence

This study aims to assess the persistence of traditional journalistic quality features within the contemporary digital ecosystem. Digital advancements have fundamentally altered media creation, notably with the emergence of artificial intelligence (AI) in newsrooms. AI holds potential for substantial shifts in journalism, impacting business models, dissemination methods, and professional practices. Present in 75% of newsrooms, AI streamlines tasks, allowing more creative time for journalists. Ethical and quality concerns persist, particularly regarding AI’s ability to meet journalism’s established quality standards. This article aims to investigate the incorporation of these quality criteria in news articles generated by artificial intelligence (AI). Focus group and in-depth interviews were used as methodological techniques, involving ten experts. It is concluded that journalistic ethics have remained intact despite the disruptive technological advances in recent decades. However, there is a need to integrate these ethics with new criteria associated with the tools being used. Therefore, it is necessary to consider criteria from a dual perspective: both social and technological.

United States Military-Industry-University Nexus: the Sustainable Research and Development Collaboration

This research explores the effectiveness of collaborative Research and Development (R&D) frameworks within the military-industry-university nexus of the United States, with a focus on innovative technologies that offer sustainable solutions. The paper uses Desktop Review as the research methodology to explore past literature and government reports on best practices and key factors contributing to disruptive technological advancements and sustainable practices within the US military. Some of the findings include best practices that promote collaborative R&D and sustainable innovation within the military such as Federal Laboratory Consortium, Defense Advanced Research Projects Agency (DARPA), The Small Business Innovation Research (SBIR), and Small Business Technology Transfer (STTR). The paper concludes with strategic recommendations and actionable insights aimed at optimizing collaborative R&D approaches to enhance sustainability, efficiency, and impact ful innovation in military technology. In conclusion, the research advances the ongoing dialogue and action aimed at optimizing the synergy between the US military, industry, and academic research institutions. The research intends to harness the potential of academia and industry to drive advancements in military technology while ensuring strategic national capabilities and long-term sustainability.

Innovation for sustainability: Harnessing the power of efficient natural resource markets for a greener economic recovery

Amidst China's wealth of resources, not all are harnessed effectively. With a surging economy and population, enhancing ecological capacity through more efficient resource use is imperative. This study examines panel data from 2012 to 2020 to probe how wealth inequality influences 30 Chinese regions' resource efficiency. Rigorous analysis yielded strong explanatory power. Notably, disparities in green innovation capabilities and natural resource abundance emerge as primary drivers of differentiation. Findings indicate that a nation's wealth gap directly impacts its ecological innovation capacity and sustainable resource provision. Significant income disparities correlate with reduced resource efficiency, underscoring the role of economic inequality. Addressing this issue, strategies like industry clustering and eco-friendly tax policies can mitigate economic disparities' negative influence on resource efficiency. Furthermore, this study spotlights disruptive technological advancements, challenging the traditional inverse link between economic inequality and resource efficiency, and offering promising avenues for a greener future.

The Influence of Critical Success Factors of Innovative Insurance Product Development Concept Test towards Purchase Intention: An Empirical Study of Millennials and Generation Z as Target Market in Indonesia

The insurance industry faces numerous challenges, including intensifying competition, shifting customer expectations, and disruptive technological advancements. To navigate these challenges successfully, insurance companies must embrace innovation in product development. This approach enables them to meet the evolving needs of customers, adapt to market changes, and deliver greater value to their clientele. In Indonesia specifically, insurance companies face the considerable challenge of low insurance penetration, which has remained stagnant over the past five years from 2017 to 2021 (AAJI, 2022). Furthermore, insurance literacy and inclusion levels are alarmingly low, standing at only 19.40% and 13.15%, respectively, significantly below the Indonesian averages of 38.03% and 76.19% (OJK, 2019). Considering these challenges, PT Delta Echo Lima Insurance (placebo name and hereinafter named “DELI”) aims to address these issues by developing innovative, customer-centric insurance products and aspires to launch a ground-breaking insurance concept in Indonesia targeting Millennials and Generation Z. This research focuses on analyzing the characteristics of the target market and examining the correlation between critical success factors as key dimensions of the concept test for innovative insurance products and their influence on perceived innovation, perceived value, perceived price, and purchase intention. Additionally, an overall relationship model is established to provide a comprehensive understanding of the interconnections between these variables. To gather data, a quantitative approach was employed, utilizing questionnaires as the primary research instrument. The aim was to collect responses from two distinct groups of participants: Millennials and Generation Z. The collected data was then processed using the SmartPLS 3.0 software application, enabling the application of Partial Least Square Structural Equation Modelling (PLS SEM) analysis to derive insights and draw conclusions. This research provides valuable insights into the influence of critical success factors of innovative insurance product development concept tests on various aspects, including perceived innovation, perceived value, perceived price, and purchase intention among Millennials and Generation Z. The findings shed light on the unique characteristics of these target markets and highlight the significance of perceived value in driving customers' purchase intentions. By understanding these dynamics, insurance companies like PT DELI can better tailor their product development strategies to effectively cater to the needs and preferences of Millennials and Generation Z while addressing the challenges and opportunities within the Indonesian insurance industry.

Nanocrystal‐Enabled Perovskite Heterojunctions in Photovoltaic Applications and Beyond

AbstractHeterojunctions are used to tailor the properties of semiconductors in optoelectronic devices, yet for emerging devices composed of metal halide perovskites, fabricating perovskite/perovskite heterojunctions has proved challenging due to solvent incompatibilities and rapid homogenization due to ion migration. Recent studies have demonstrated various strategies for using perovskite nanocrystals as a component to fabricate perovskite/perovskite heterojunctions, either with a perovskite thin film or a second nanocrystal layer. Heterojunctions such as these can impart many advantages of both bulk and nanocrystalline perovskite morphologies. This perspective focuses on recent developments of solution‐processed perovskite heterojunctions for solar cells and novel optoelectronic devices, in particular, highlighting the demonstrated and potential advantages of nanocrystal‐enabled fabrication strategies. A central tenet of this perspective is that the synthesis and dispersion of perovskite nanocrystals in non‐polar organic solvents offers a key processing advantage over traditional perovskite precursor solutions in polar solvents since the former allows for layer‐by‐layer deposition without dissolving an underlying perovskite film or crystal. This processing advantage, coupled with nanocrystal size control and ligand chemistry, enables perovskite heterojunctions with highly tunable optical and electrical properties. Such heterojunctions may enable disruptive technological advances in broad classes of devices such as solar cells, photodetectors, sensors, and (in)coherent photon sources with tunable polarization.

Numerical Modelling of the World's First Metal 3D Printed Bridge

AbstractRecent disruptive technological advances, including wire arc additive manufacturing (WAAM) and the concept of digital twins, have the potential to fundamentally transform the way in which we design, build and manage structures. WAAM is a method of metal 3D printing that is well suited to the price‐sensitive construction industry and has been used to manufacture the MX3D bridge – the world's first metal 3D printed bridge. The intricate geometry, undulating surface finish and particular material properties rendered the bridge outside the scope of any existing structural design standards; hence, physical testing and advanced numerical modelling were carried out for its safety assessment. The key features of the finite element model of the bridge, and its validation against in‐situ structural tests, are described herein. Subsequent numerical studies undertaken to verify the structural performance of the bridge under various loading scenarios are presented, while the basis for the development of the smart digital twin of the bridge is also introduced. The presented research provides insight into the use of advanced computational simulations for the verification and ongoing assessment of structures produced using new methods of manufacture.

Numerical simulation and evaluation of the world’s first metal additively manufactured bridge

Recent disruptive technological advances, including wire arc additive manufacturing (WAAM) and the concept of digital twins, have the potential to fundamentally transform the way in which we design, build and manage structures. WAAM is a method of metal 3D printing that is well suited to the price-sensitive construction industry and has been used to manufacture the MX3D bridge – the world’s first metal additively manufactured bridge. The intricate geometry, undulating surface finish and particular material properties rendered the bridge outside the scope of any existing structural design standards; hence, physical testing and advanced numerical modelling were carried out for its safety assessment. The key features of the finite element model of the bridge, and its validation against in-situ structural tests, are described herein. Subsequent numerical studies undertaken to verify the structural performance of the bridge under various loading scenarios are presented, while the basis for the development of the smart digital twin of the bridge is also introduced. The presented research provides insight into the use of advanced computational simulations for the verification and ongoing assessment of structures produced using new methods of manufacture.

Cloud-Based Energy Storage Systems: A shared pool of benefits in distributed electric power systems

Social, environmental, and economic motivations, along with disruptive technological advancements, have been leading to substantial changes in the landscape of the energy supply chain. The progress in sensor fusion, readiness of remote and interactive controllers and actuators, abundance of low-cost and highly available communication media, proliferation of distributed energy resources (DERs), and maturity of monitoring devices and control algorithms have fostered the concept of distributed electric power systems. Plug-and-play capability, along with ever-declining capital costs and the economic breakeven of small-scale photovoltaic (PV) panels and wind turbines, has enabled retail customers located at the low-voltage end of feeders to have access to abundant and variable energy resources in their territories.

Connected Cities in Social Isolation: Impact of the Fourth Industrial Revolution facing Pandemic / Cidades Conectadas em Isolamento Social: Impacto da Quarta Revolução Industrial diante da Pandemia

The evolutionary process of the Fourth Industrial Revolution has faced the Coronavirus Pandemic and its challenges in combating the disease. Thus, this article aimed to reflect and indicate how disruptive technological advances allow society to readjust and adapt. In that regard, a revision was carried out which enabled an in-depth analysis of current references on the topic. It was observed that, even in times of social isolation, the community made important publications on the subject. It was also noted the emergence of new knowledge that brings new concepts and points out challenges to be faced and transformations to be carried out. These concepts can be used by public managers, urban planners, engineers and society as a whole to build smart and sustainable future cities.

Digital Twins in Livestock Farming

Simple SummaryA digital twin can be described as a digital replica of a real-world entity. It simulates the physical state and maybe the biological state and behavior of the real-world entity based on input data. It helps in predicting, optimizing, and improving decision making. It has revolutionized the industrial world, particularly the manufacturing industry, construction and healthcare sector, smart cities, and energy industry. In this perspectives paper, we explore the development and implementation of the digital twin in modern animal farming. In addition to showcasing potential applications, this review provides in-depth insights about the potential implementation and characterization of digital twins in modern animal farming.Artificial intelligence (AI), machine learning (ML) and big data are consistently called upon to analyze and comprehend many facets of modern daily life. AI and ML in particular are widely used in animal husbandry to monitor both the animals and environment around the clock, which leads to a better understanding of animal behavior and distress, disease control and prevention, and effective business decisions for the farmer. One particularly promising area that advances upon AI is digital twin technology, which is currently used to improve efficiencies and reduce costs across multiple industries and sectors. In contrast to a model, a digital twin is a digital replica of a real-world entity that is kept current with a constant influx of data. The application of digital twins within the livestock farming sector is the next frontier and has the potential to be used to improve large-scale precision livestock farming practices, machinery and equipment usage, and the health and well-being of a wide variety of farm animals. The mental and emotional states of animals can be monitored using recognition technology that examines facial features, such as ear postures and eye white regions. Used with modeling, simulation and augmented reality technologies, digital twins can help farmers to build more energy-efficient housing structures, predict heat cycles for breeding, discourage negative behaviors of livestock, and potentially much more. As with all disruptive technological advances, the implementation of digital twin technology will demand a thorough cost and benefit analysis of individual farms. Our goal in this review is to assess the progress toward the use of digital twin technology in livestock farming, with the goal of revolutionizing animal husbandry in the future.

Playing God and tampering with nature: popular labels for real concerns in synthetic biology.

Public engagement in science with diverse cross-sections of the community is considered a critical aspect of responsible biotechnological innovation. While the research community shows willingness to engage with both ambivalent and supportive audiences about potentially disruptive technological advances, there is less enthusiasm for engaging with groups who hold deeply opposing views to such advances. 'Playing God' and 'tampering with nature' are popular examples of intrinsic objections often made in opposition to the development or use of novel genetic technologies. Historically appearing in arguments against the pursuit of genetically modified organisms in agriculture and food industries, intrinsic objections have previously been labelled by the science community as inconsistent, non-scientific, and vague. Now found in a range of innovation contexts, the domain of synthetic biology appears to attract such objections consistently. We present the findings from a large Australian study (N = 4593) which suggests 'playing God' objections and their variants can be multilayered and, at times, accompanied by meaningful information about risk perceptions. We use qualitative analysis of open-ended responses from an online survey to show how these objections are articulated in response to selected synthetic biology applications across environmental and health domains. Our research invites a rethink of how the synthetic biology community perceives, and engages with, people who express intrinsic objections. These people may additionally hold extrinsic concerns that may be potentially addressed, or at least reasonably considered, through dialogue. We offer some concluding remarks for engaging with publics who employ these types of arguments to communicate unease with aspects of technology development and use.

La resiliencia: habilidad esencial para hacerle frente a la cuarta revolución industrial

La cuarta revolución industrial se cierne sobre el mundo laboral como una amenaza significativa, al converger diversos avances tecnológicos disruptivos en el mismo espacio y tiempo de nuestra historia. Como todo cambio, esto representa un reto para la humanidad. El objetivo de esta revisión de literatura se centra en determinar cómo la resiliencia podría precisamente apoyar en el proceso de transición hacia la nueva revolución. Se determina que la resiliencia en sí misma es una filosofía que contiene muchas de las principales habilidades blandas que se requerirán en el futuro para hacer frente al cambio radical que se espera.

Review of advanced low-emission technologies for sustainable aviation

Turbofan engines are the most widely used propulsion technology in commercial transport aircraft and are directly involved in many of the environmental impacts of aviation. Advancements in turbofan technology have thus a very significant potential in reducing aviation impacts on the environment. This article reviews the main technological advances currently being pursued in low-emission aircraft propulsion including: combustion and thermofluidic enhancements, gearbox technology, lightweight materials and intelligent engine health management systems. The paper discusses some key opportunities and challenges for these new technologies, with a particular outlook on the historical emission trends. Particularly, historical records from the ICAO aircraft engine emissions databank are used to extrapolate current trends and the progress against the ambitious targets set by international bodies. The analysis highlights that the sustained investments made by the aviation industry have yielded progressively diminishing returns and that the emission objectives will not be achieved at the current pace. Disruptive technological advances will therefore be required to significantly improve the fuel efficiency and mitigate environmental impact of commercial transport aircraft in the future.

Computed Tomography Technology-and Dose-in the 21st Century.

In the last decade or so, a number of disruptive technological advances have taken place in x-ray computed tomography, making possible new clinical applications. Changes in scanner design have included the use of two x-ray sources and two detectors or the use of large detector arrays that provide 16 cm of longitudinal coverage in one gantry rotation. These advances have allowed images of the entire heart to be acquired in just one heartbeat, lowering the effective dose from cardiac computed tomography from ~15 mSv to <1 mSv. Dual-energy computed tomography is now in widespread clinical use, enabling the assessment of material composition and concentration, as well as a range of new clinical applications. An emerging technology known as photon-counting detector computed tomography directly measures the energies of detected photons and is capable of simultaneously acquiring more than two energy data sets. Photon-counting detector computed tomography also provides advantages such as the ability to reject electronic noise, better iodine contrast-to-noise for a given dose, and spatial resolution as fine as 150 μm. Optimized x-ray tube potential selection has allowed reduction in radiation and contrast doses. Finally, wide adoption of iterative reconstruction and noise-reduction techniques has occurred. In all, body computed tomography doses have fallen dramatically, for example, by over a factor of 3 from the early 1980s. All of these advances increase the medical benefit and decrease the potential radiation risk associated with computed tomography. However, care must be taken to ensure that doses are not lowered to the level at which the clinical task is compromised.

A method to evaluate the perceived ease of use of human-machine interface in agricultural tractors equipped with Continuously Variable Transmission (CVT)

At the end of the 20th century the adoption of the Continuously Variable Transmission (CVT) was one of the disruptive technological advances in agricultural tractors. Several changes in the Human Machine Interface (HMI) of the tractor cab have been introduced to accommodate this technology. HMIs are known to raise issues about their ease of use; however, this topic has been under-investigated in the agricultural sector. The present study introduces a method to investigate the perceived ease of use of the HMI of agricultural tractors equipped with technological innovations. The HMI required to manage a CVT tractor was evaluated by sixteen tractor drivers (8 novices and 8 experts). During the first contact with the machine and after having performed two targeted tasks with the tractor, participants filled in a questionnaire about the ease of use of the controls and of the touch-screen display, and evaluated the general perception of ease of use, safety, quality and solidity of the machine. The trial pointed out some significant differences between novices and experts, thus confirming the validity of the proposed method. In particular, novice users showed some difficulties when interacting for the first time with the HMI of the CVT tractor working station, whereas experts did not report similar difficulties. Thus, expertise seems to play a role in determining the quality of the interaction with the HMI. Training interventions should be designed to help novices in increasing their expertise effectively, avoiding effort and errors and improving user’s comfort and system performance.

Disruptive technological advances in vascular access for dialysis: an overview.

End-stage kidney disease (ESKD), one of the most prevalent diseases in the world and with increasing incidence, is associated with significant morbidity and mortality. Current available modes of renal replacement therapy (RRT) include dialysis and renal transplantation. Though renal transplantation is the preferred and ideal mode of RRT, this modality may not be available to all patients with ESKD. Moreover, renal transplant recipients are constantly at risk of complications associated with immunosuppression and immunosuppressant use, and posttransplant lymphoproliferative disorder. Dialysis may be the only available modality in certain patients. However, dialysis has its limitations, which include issues associated with lack of vascular access, risks of infections and vascular thrombosis, decreased quality of life, and absence of biosynthetic functions of the kidney. In particular, the creation and maintenance of hemodialysis vascular access in children poses a unique set of challenges to the pediatric nephrologist owing to the smaller vessel diameters and vascular hyperreactivity compared with adult patients. Vascular access issues continue to be one of the major limiting factors prohibiting the delivery of adequate dialysis in ESKD patients and is the Achilles' heel of hemodialysis. This review aims to provide a critical overview of disruptive technological advances and innovations for vascular access. Novel strategies in preventing neointimal hyperplasia, novel bioengineered products, grafts and devices for vascular access will be discussed. The potential impact of these solutions on improving the morbidity encountered by dialysis patients will also be examined.

How 3D printing technology changes the rules of the game

Purpose The purpose of this paper is to present several insights on how disruptive technologies potentially impact the eco-performance of entire supply chains, by providing performance improvements compared to existing technologies, enabling more efficient manufacturing methods and affecting the entire structure of the supply chain. Design/methodology/approach To illustrate the authors’ position, a case from the construction sector is presented, for which the feasibility and impact of 3D printing technology has been studied. The empirical study focuses on the effect of the use of 3D printing technology on the building supply chain, aimed primarily at manufacturing companies in construction, but including suppliers, architects and designers as well. Findings 3D printing of concrete potentially provides several improvements in manufacturing performance, such as a shortening of lead times, integration of functions and allowing for reduced material usage, therefore possibly turning production steps within the construction supply chain obsolete while also reducing logistical and production efforts. Research limitations/implications Whether disruptive technologies other than 3D printing have a similar potential is unknown. Though the case study shows the potential of disruptive technologies in impacting supply chains, the authors realize that more empirical work is needed to understand the underlying mechanisms. Originality/value The originality of this paper lies in relating disruptive technological advancements to manufacturing technologies and transitions of supply chains’ eco-performance.