Theft Of Equipment Research Articles

Assessment and documenting of the war consequences at the enterprise: analysis of the accountant’s professional potential

Introduction. As a result of the full-scale war, many enterprises, particularly agricultural ones, suffered direct losses: the capture and destruction of production facilities and real estate objects, the theft of equipment, vehicles, stocks and raw materials. The Ukrainian «peace formula» envisages the creation of an international mechanism to compensate for all the damages caused by the war at the expense of Russian assets. The first step in this direction is assessing and recording the damage caused at the enterprise level.Purpose. The article aims to analyze the professional potential of the accountant to confirm his functional ability to timely and fully assess and document the consequences of the war (direct losses) at the agricultural enterprise.Methods. The research is based on a comparative analysis of the components (education, practical experience, size of the professional community, methodical support) of the potential of specialists whose functional duties include property valuation of legal entities. The authors use comparison, analogy, induction and deduction, abstraction, graphical, and tabular methods to prove the research hypothesis. Separate data for the study were collected by the survey method and submission of requests for obtaining public information.Conclusions. The regulatory, organizational, and methodical principles of assessing direct losses of an agricultural enterprise caused by the war were revealed. The size of the professional community of independent evaluators and forensic experts was estimated. The idea of implementing an accounting approach to assessing the direct losses of agricultural enterprises was presented. The results of the study show that the potential of the accountant’s education and practical experience and the scale of the professional accounting movement allows us to state that temporary changes to the legislation on granting a professional accountant the right to assess direct losses caused to an agricultural enterprise in connection with the armed aggression of the Russian Federation will be appropriate. The advantages of implementing an accounting approach are apparent: mass application, short deadlines, and minimal costs.Discussion. Expanding the functions of a professional accountant of an agricultural enterprise in martial law conditions can be extended to other branches of the economy, and the development of methodical support for implementing such functions is the object of new scientific research.

FSAS: An IoT-Based Security System for Crop Field Storage

Internet of Things abstracts the ability to remotely associate and observe things or objects over the Internet. When it comes to agriculture, this idea has been incorporated to make agriculture-related tasks smart, secure, and automated. Agriculture is vital for economic growth and also for the survival of humans. Farmers living in rural areas of India face a common problem of the theft of equipment like induction motors from small storage houses meant for storing commodities in crop fields. In this study, we present a remote security management framework for monitoring the crop field storage house, known as the farm security alert system (FSAS). FSAS is a small, energy efficient, low cost, and accurate security management system that uses microcontroller-based passive infrared (PIR) sensor and global system for mobile communication (GSM) module to generate an alert to the farm owner if there is an intrusion event at the crop field store. The microcontroller board utilized in the proposed model is the Arduino Uno, and PIR motion sensor is used to recognize the intruder. In addition, FSAS also can be used for monitoring of induction motor by utilizing a similar arrangement of sensors. The sensor signal is transmitted to the cloud whenever the intruder is within the sensing range of the sensor node. Naive Bayes’ prediction model is used to identify the level of encroachment as no (green), mild (yellow), or high (red) threat. The status and the alarms can be received by the farm owners, either on their smartphones as application alerts or as a short message/phone call, at any distance, and independent of whether their cell phones are connected to the Internet.

Теоретичні засади та підходи до модернізації закладів вищої освіти на базі концепції сталого розвитку

In recent years, higher education institutions have been developing under the influence of atypical, unpredictable, powerful exogenous challenges. The COVID-19 pandemic has led to significant transformations in the educational, research, and international activities of universities, transferring most communications to an online format (distance learning, remote work, meetings with colleagues and communication with partners in the form of video conferencing, making use of modern digital technologies). With the beginning of russia’s full-scale war against Ukraine, educational institutions are suffering enormous losses both in human capital (departure of scientific and pedagogical staff and students of higher education abroad, mobilization, injury, captivity, death of both employees and students) and in material and technical support (damage or destruction of buildings, laboratories, destruction or theft of equipment, etc.). The authors of the article note that the post-war modernization of Ukrainian universities should be implemented on the basis of the conception of sustainable development, covering various areas of their activities, and not limited exclusively to restoration to the pre-war state. The aim of the article is to systematize scientific approaches to the study of the processes of modernization of higher education institutions on the basis of the conception of sustainable development. To achieve the goal, the method of content analysis was used to study scientific publications of foreign scientists devoted to the study of various aspects of sustainable development of higher education institutions. On the basis of the carried out study, the following main groups of scientific approaches have been allocated: institutional, material-ecological, process, experimental-search, stakeholder (partnership), and structural-functional approaches. The authors conclude that, given the multifaceted nature of the processes of modernization of higher education institutions on the basis of the conception of sustainable development, it appears more balanced to apply an integrated approach to the related research work.

Real-Time Deep Learning Approach for Pedestrian Detection and Suspicious Activity Recognition

Pedestrian detection, tracking, and suspicious activity recognition have grown increasingly significant in computer vision applications in recent years as security threats have increased. Continuous monitoring of private and public areas in high-density areas is very difficult, so active video surveillance that can track pedestrian behavior in real time is required. This paper presents an innovative and robust deep learning system as well as a unique pedestrian data set that includes student behavior like as test cheating, laboratory equipment theft, student disputes, and danger situations in institutions. It is the first of its kind to provide pedestrians with a unified and stable ID annotation. Again, presented a comparative analysis of results achieved by the recent deep learning approach to pedestrian detection, tracking, and suspicious activity recognition methods on a recent benchmark dataset. Finally, paper concluded with investigation new research directions in vision-based surveillance for practitioners and research scholars.

Securing smart agriculture: Cybersecurity challenges and solutions in IoT-driven farms

Smart agriculture, driven by the Internet of Things (IoT), has revolutionized modern farming, leading to enhanced efficiency, resource optimization, and improved crop yields. However, the integration of IoT devices and advanced technologies in agriculture also introduces significant cybersecurity challenges. This review explores the various cybersecurity threats faced by IoT-driven farms and proposes solutions to mitigate these risks. IoT devices in smart agriculture are often vulnerable due to a lack of standardization and weak authentication mechanisms, making them prime targets for cyber-attacks. Data security and privacy issues are also paramount, with risks of data breaches and unauthorized access threatening the integrity of agricultural data. Network security is another critical concern, with potential threats including man-in-the-middle attacks and Distributed Denial of Service (DDoS) attacks. Additionally, software and firmware vulnerabilities, such as outdated software and infrequent updates, further exacerbate the security risks. Physical security threats, including tampering with devices and theft of equipment, also pose significant challenges. To address these cybersecurity challenges, several solutions are proposed. Strengthening IoT device security through robust authentication and regular firmware updates is crucial. Ensuring data security and privacy can be achieved by encrypting data in transit and at rest, alongside implementing strict access control mechanisms. Network security can be bolstered through secure communication protocols, network segmentation, and the deployment of intrusion detection and prevention systems. Developing comprehensive cybersecurity policies, conducting regular security audits, and providing employee training and awareness programs are essential for maintaining a secure smart agriculture environment. Enhancing physical security through secure installation of IoT devices and employing surveillance and monitoring systems can also mitigate risks. The review includes case studies demonstrating successful cybersecurity implementations and lessons learned from past incidents. It also explores future trends, such as advances in IoT security technologies, blockchain integration, and the role of artificial intelligence in threat detection. This comprehensive analysis underscores the importance of a proactive approach to cybersecurity in smart agriculture, ensuring the resilience and sustainability of modern farming practices.

More vaquita porpoises survive than expected

In 2018, it was estimated that fewer than 20 of Mexico’s endemic vaquita porpoisePhocoena sinusremained, and the species was declining by 47% yr-1. Entanglement in gillnets is the sole threat to the species, and since the last population size estimate, gillnetting has increased in the small area where most vaquitas remain—a 12 × 24 km area in the Gulf of California near San Felipe, Mexico. We conducted research efforts in 2019 and 2021 in that area to estimate the minimum numbers of adults and calves and look for any signs that vaquitas are unhealthy. Through expert elicitation, we estimated between 7 and 15 unique individuals were seen in 2019 and 5-13 were seen in 2021. Calves were seen in both years, and all vaquitas appeared healthy. Population projections from the last full survey indicated that more vaquitas have survived than expected. We suggest that these surviving adult vaquitas may have learned to avoid entanglement in gillnets. These vaquitas and their calves provide hope that the species can survive. However, given the high levels of illegal gillnetting and the theft of equipment which hindered our monitoring efforts, and with only around 10 individuals remaining, survival can only be assured if vaquita habitat is made gillnet-free.

Routine Activity Theory and Farm Equipment Theft: A Macro-Level Approach

Though a handful of studies have explored the relationship between farm characteristics and theft of farm equipment, all have been focused at the micro level. Put differently, they have sought to determine whether a relationship exists between likelihood of theft victimization and the characteristics (e.g., size, location) of individual farming operations. The current study builds upon this work by seeking to determine whether county-level factors (in line with the routine activity theory framework) serve to influence the incidence of farm equipment theft within counties. Data are derived from the National Incident-Based Reporting System, the Census of Agriculture and the United States Census of the Population. Results are on the whole supportive of the theory's application to the problem and suggest that macro-level investigations constitute a worthwhile approach to better understanding agricultural victimization.

GrowBox: the reality of growth challenges for a social entrepreneur in Cape Town

Learning outcomes The learning outcomes of this paper is as follows: to strategically evaluate the strengths, weaknesses, threats and resulting opportunities that face an entrepreneurial startup. To apply the academic principle of competitiveness and evaluate the competitive advantage of the business and its competitors through the application of the Porter’s five forces model. To evaluate the contextual tensions that entrepreneurial ventures face, and how these affect the growth of a sustainable business. To develop the skills to create a target market analysis by using segmentation, targeting and positioning principles. To evaluate the best strategic actions to grow a business through the lens of sustainable entrepreneurship, by using principles such as the triple bottom line and people, opportunity, context and deal and framework. Case overview/synopsis The case look at business challenges faced by an entrepreneur, Renshia Manuel, the CEO of GrowBox, as she attempts to balance the profitability and social impact of her venture in Cape Town, South Africa. GrowBox sells customisable self-contained wooden boxes equipped with all materials to grow a variety of vegetables and herbs for consumers. Large volumes of boxes are often purchased by corporate clients who donated these to lower-income communities as part of their social responsibility projects. Additional landscaping and food-scaping services make up another revenue stream of the business. The case study documents the conception of GrowBox in 2016 and the growth of the business in the first four years of operation. The theft of equipment, and difficulty in recruiting and retaining staff due to the volatile social climate of where the business was situated, have put the business under great financial pressure and reduced the efficiency of business processes. The case highlights a number of the harsh realities of sustainable entrepreneurship where both profitability and social impact are vitally important to ensure business sustainability. The case dilemma involves the choices faced by Renshia at the beginning of 2020 regarding the future, sustainable growth of the business. Complexity academic level The target audience for this teaching case is primarily business students at a postgraduate level, particularly those studying in the fields of sustainable entrepreneurship and social development, as well as marketing in emerging markets. This teaching case is intended to be used as a case study in postgraduate business programmes such as postgraduate diplomas in management, specialist Masters programmes such as those focussed on entrepreneurship, social entrepreneurship or social development, as well as those studying a Master of Business Administration or related executive education programme. Supplementary materials Teaching notes are available for educators only. Subject code CSS 3: Entrepreneurship.

Workplace Deviance: A Conceptual Framework

Workplace Deviance defined as a planned, purposeful, and hateful attempt to disrupt an organization by causing problems in the workplace. Workplace Deviance splits into two parts i, e Interpersonal Deviance (ID), and Organizational Deviance (OD), respectively. ID is that which attempts to harm relationships through activities like lying, gossiping, and apportioning blame, and OD relates to lateness or theft of equipment. The present aim of the study is to observe vast literature existing online databases globally in the workplace deviance by systematically analyzing the empirical studies of the last 30 years. In India, minimal research has done in the area of deviant behavior. The purpose of the present study has tried to is a significant amount for organizations. Vast research is going on in the American continent to find out workplace deviance antecedent and try to minimize the effect at an organizational level. The method used in the present paper is constructed on secondary sources, and with the help of the VOS software online database of a web of science, a systematic review of workplace deviance has done and framed a conceptual model for further empirical research. After a comprehensive study researcher identified various antecedents of workplace deviance, such as job satisfaction, organizational justice, job design, and abusive supervision, are the main variables often used by researchers? Previous research has done on destructive deviance instead of constructive deviance. In recent trends, counterproductive behavior and psychological factor needed to study This study shows that organizations should discourage deviant workplace behavior by providing ethical organizational climate and practicing conducting proper counseling, refresher program for employees; also, an organization should form a personality assessment program at regular intervals to avoid individuals with negativity personality characteristics. In this context, relatively few studies have presented a thorough review of the literature. The current study frames a robust conceptual framework for the investigators and researchers by examining the vast essay on workplace deviance in Indian organizations.

Healthcare Data Breaches: Implications for Digital Forensic Readiness.

While the healthcare industry is undergoing disruptive digital transformation, data breaches involving health information are not usually the result of integration of new technologies. Based on published industry reports, fundamental security safeguards are still considered to be lacking with many documented data breaches occurring as the result of device and equipment theft, human error, hacking, ransomware attacks and misuse. Health information is considered to be one of the most attractive targets for cybercriminals due to its inherent sensitivity, but digital investigations of incidents involving health information are often constrained by the lack of the necessary infrastructure forensic readiness. Following the analysis of healthcare data breach causes and threats, we describe the associated digital forensic readiness challenges in the context of the most significant incident causes. With specific focus on privilege misuse, we present a conceptual architecture for forensic audit logging to assist with capture of the relevant digital artefacts in support of possible future digital investigations.

Design and implementation of a citizen technician–based suspended sediment monitoring network: Lessons from the Tsitsa River catchment, South Africa

Locally resident citizen technicians using basic equipment and Open Data Kit–enabled smartphones have collected flood-focused suspended sediment (SS) samples from 11 sites on the Tsitsa River and its tributaries, in the Eastern Cape Province of South Africa. In the highly degraded and gullied Tsitsa River catchment, existing modelled SS data were unverified and at odds with the results of studies based on dam sedimentation rates. Suspended sediment concentration (SSC), flux and yield data were required at subcatchment scale to support the prioritisation of community-based land rehabilitation initiatives in rural communal areas and to determine the relative contributions of subcatchments to SS yield at the site of the proposed Ntabelanga Dam. Approaches relying on researcher presence and/or installed instrumentation were precluded by cost, study area size, and the risk of equipment theft, vandalism and damage during high flows. Analysis of the quantitative data collected by the citizen technicians allows high-resolution SSC, flux, and yield data to be produced at subcatchment scale, which will be benchmarked by an acoustic SSC probe at a downstream Department of Water and Sanitation gauging weir. Qualitative descriptive and photographic data allows distant researchers to gain a real-time, catchment-wide overview of river and SS levels. This paper outlines the method, benefits and challenges of a direct-sampling approach that has the potential to address spatial and temporal challenges commonly experienced during SS sampling campaigns. Keywords: Tsitsa River, citizen science, flood sampling, suspended sediment, citizen technician, Open Data Kit, catchment restoration management

Leveraging Health IT to Reduce Disparities in Three Underserved Beacon Communities.

Using health information technology (IT) can potentially address health disparities by increasing access to care, delivering higher-quality care, improving patient-provider communication, and enhancing patient safety. It describes challenges encountered by three underserved Beacon Communities that implemented health IT interventions, including inadequate connectivity infrastructure, technical support, expertise, and financial resources; provider shortages and staff turnover; and equipment theft.

The S-Lab’s Lab in a Box: A Potential Game Changer for Rural Schools in the Developing World

The S-Lab’s Lab-in-a-Box features a computer lab hosting a rich set of educational resources (the GSAP Portal) for internet- and electricity deprived- schools. The first version of the portal prototyped in Ghana includes the Rachel initiative on a 32 GB file set. The portal has been expanded to a 64 GB drive hosted on a Raspberry Pi server, on a local dedicated file server or directly on a PC or Laptop and its elements have been mapped to the Ghana school curriculum. The original powering option which consisted of solar collector and lead-acid battery was re-designed to eliminate the 12v-to-5v conversion making use of LiPo battery packs with significant improvements in energy, costs, weight and size. The system was also extended to bring science activities to the schools using available (Android) tablet sensors and instrument- analysis- reference- simulation- APPs plus a few inexpensive instruments and components. Eighty-two schools, the most recent of the 158 recipient schools, were reviewed; seventy-two of these had connection to the grid and 4 of the remaining 10 were provided with the solar powered Lab-in-a-Box . Several challenges were encountered ranging from equipment theft (1 school) and interveners replacing the computer OS resulting in erasure of the drive (several schools) to staff turnover. The latter is the biggest challenge as staff trained on the systems are replaced every two years at most schools; several schools failed to train replacements. Dramatic results were realized in one district, Birim North, which moved from the lowest performing school in the region and 117th in the country prior to the intervention to 1st in the region and 17th in the country over two years following the intervention. The results demonstrate the need for commitments of the district as well as the individual schools.

Development of complex data protection of server rooms from unauthorized access

The problem of providing of information security at the all levels can be solved effectively only if there will be found and activated a Complex Information Security System (CISS), which will cover the entire life cycle of computer systems (CS), starting from design and ending up with recycling, and all the technological link of collection, storage, processing and transmission of information. Therefore, the main purpose of the research in this paper is the development of integrated protection, which will prevent physical access to confidential information, its copying, theft or damage in server rooms. The use of modern high-level programming language Python and symmetric codifying algorithm AES allows the programming part of complex protection to work as quickly as possible, which leads to a rapid transfer of data from personal computer to remote server. Developed CISS allows keeping of confidential information even in a case of unauthorized access and theft of equipment. Program part allows reserv ation of data to 50 Mb (after the SMTP protocol) and more than 50 Mb (after the FTP protocol), speed of operation in this case is 15-20 sec (after the SMTP protocol) and 2-3 sec (after FTP protocol) if dimensions of file is 50 Mb. Thanks to using symmetric cryptosystem AES-256 which has a length of key of 256 bit we reached to obtain maximum crypto stability if compare with alternative software-hardware complex information security system Secret Disk Secret NG 3.2 which uses cryptosystem DES with length of key of 56 bit. For instance to ‘crack’ AES-256 we need approximate 3.78×10 63 years p rovided that you go over million keys per second. The developed system can be used in all fields of application whose work is connected with the use of server rooms and who have no need in high qualified staff to servicing this system. Therefore, if compared to alternative CISS, the one reviewed in the article is more reliable thanks to newer encryption algorithm and capability to prevent data losses in the case of unauthorized access to the room.

An assessment of unforeseen losses resulting from inappropriate use of solar home systems in South Africa

One of the challenges to the sustainability of the Solar Home System (SHS) electrification program in South Africa is equipment theft. In response to this, communities susceptible to solar panel theft resort to mounting their panels flat on the ground so they can be looked after during the day and taken indoors at night for safe keeping. Other households use their security lights to illuminate their environment and provide security for pole and roof mounted solar panels at night. These actions have consequential effects on the performance of the SHS. Several studies have detected resentment from households regarding the low power quality from these systems. Most scientific contributions on the issue of low power from SHS have focused on the challenges based on the technical designs of the systems. The power losses due to the usage pattern of the system has not received much attention. This study therefore reports on the technical losses as a result of the deviation from the designed and installed specification of the system by the users in order to protect their systems. It also investigates the linkage between the technical and economic losses which affects the sustainability of SHS program. A case study was performed in Thlatlaganya village within Limpopo province in South Africa. Technical analysis using PVSYST solar software revealed that the energy output and performance of the battery is compromised as a result of these practices. Economic analysis indicates that the battery life and the economics of owning and operating SHS are affected negatively. The study recommends solutions to mitigate these losses, and proposes a cost effective way of optimizing the operation of SHS using a Bench-Rack system for mounting solar panels.

Corruption in the health care sector: A barrier to access of orthopaedic care and medical devices in Uganda

BackgroundGlobally, injuries cause approximately as many deaths per year as HIV/AIDS, tuberculosis and malaria combined, and 90% of injury deaths occur in low- and middle- income countries. Given not all injuries kill, the disability burden, particularly from orthopaedic injuries, is much higher but is poorly measured at present. The orthopaedic services and orthopaedic medical devices needed to manage the injury burden are frequently unavailable in these countries. Corruption is known to be a major barrier to access of health care, but its effects on access to orthopaedic services is still unknown.MethodsA qualitative case study of 45 open-ended interviews was conducted to investigate the access to orthopaedic health services and orthopaedic medical devices in Uganda. Participants included orthopaedic surgeons, related healthcare professionals, industry and government representatives, and patients. Participants’ experiences in accessing orthopaedic medical devices were explored. Thematic analysis was used to analyze and code the transcripts.ResultsAnalysis of the interview data identified poor leadership in government and corruption as major barriers to access of orthopaedic care and orthopaedic medical devices. Corruption was perceived to occur at the worker, hospital and government levels in the forms of misappropriation of funds, theft of equipment, resale of drugs and medical devices, fraud and absenteeism. Other barriers elicited included insufficient health infrastructure and human resources, and high costs of orthopaedic equipment and poverty.ConclusionsThis study identified perceived corruption as a significant barrier to access of orthopaedic care and orthopaedic medical devices in Uganda. As the burden of injury continues to grow, the need to combat corruption and ensure access to orthopaedic services is imperative. Anti-corruption strategies such as transparency and accountability measures, codes of conduct, whistleblower protection, and higher wages and benefits for workers could be important and initial steps in improving access orthopaedic care and OMDs, and managing the global injury burden.

Protecting capital investment in plant and equipment: case study observations of post‐theft recovery

PurposePlant and equipment theft (PET) is inherent throughout the construction sector. Its effect places direct financial burden on those who have invested in such assets, but additionally, induces “indirect” costs for many other stakeholders including project owners, plant hirers and construction managers. The paper's objective is to take and discuss a snapshot of PET, the overriding aim being to aid greater understanding of it and in particular, the application of (post‐theft) recovery technologies.Design/methodology/approachDescriptive case study data are considered along with informal, anecdotal evidence provided by practitioners. These data are qualitatively considered; observations are discussed; a model representation of PET and recovery is developed; and conclusions are drawn.FindingsPlant and equipment thieves are shown to be audacious and determined, but it is identified that in addressing these characteristics, recent advances in plant security and recovery technologies (PSRT) have been significant. Arguably, PSRT are not being adopted as broadly as they should be to offset the PET problem.Research limitations/implicationsThe formal model of PET might help inform future academic endeavour in the subject of plant and equipment management generally and PET specifically.Practical implicationsThe model suggests that more widespread use of PSRT may not only help defeat plant thieves, but additionally help recover stolen assets and identify organised criminal networks.Originality/valueThe work is novel in setting and will be of interest to both academics and practitioners in the field.

Hospital Equipment Theft by BMET Imposter

Hospital Equipment Theft by BMET Imposter

Patterns of Library Security

Sixteen security options were studied. These included various types of property line protection, entry point protection, interior protection and personnel safety programs. Property line protection is the first line of defense for the library. Police patrols were used by 20% of British libraries, and were more common when the levels of equipment theft, vandalism, assault and break-ins were high. There is both a deterrent effect and an image effect to consider before deploying security personnel. One of the problems in protecting staff is the need for rapid communication by a staff member facing a crisis situation. Among the libraries in Great Britain, security steps were more likely to be implemented by English libraries and least likely in Scottish libraries, but there were differences depending upon the type of security item in question. Police patrols were found more often in Canadian libraries with high levels of verbal abuse to staff and vandalism. In Canadian libraries the use of expensive but cost...

Job‐Site Techniques Combat Equipment Theft

The following steps to prevent job site equipment theft are discussed: recording identification and serial numbers; marking equipment with logos or distinctive paint jobs; maintaining adequate lighting, fencing, and alarms; notifying police that equipment will be left at a job site; and immobilizing equipment by removing batteries or critical electrical system or starting system components and establishing barriers by corralling smaller equipment with larger pieces of equipment. Steps to take if a theft occurs are also addressed.