Merging Of Technologies Research Articles

Analysis of Information Technology Development in Management Accounting

The development of information technology causes the business world to become limitless, the boundaries between countries are becoming more extensive and global in nature. It cannot be denied that one of the main causes of the globalization era, which is coming sooner than everyone thought, is due to the rapid development of information technology. The implementation of the internet, electronic commerce, electronic data interchange, virtual office, telemedicine, intranet, and so on has breached physical boundaries between countries. The merger of computer technology with telecommunications has resulted in a revolution in the field of information systems. Nothing can hold back the rapid development of information technology. One trend that causes changes in management accounting is the advancement of information technology. Management accounting provides information that is useful for management in achieving the goals of the company. The development of information technology has forced management to seek new strategies in order to survive. The field of management accounting, which as the field of producing information, is greatly influenced by the development of information technology. Management that has succeeded in making its company have an advantage at the world level is the one that is able to survive, develop and become a champion in an increasingly tight global competition situation.

Advanced information technology for development of electric power market

Features of the electric power market functioning, in comparison with common properties of modern markets, are considered. It is shown that continuous reforms, which take place in many countries, are far from reaching effective solution. Sectoral peculiarities, connected with both technological complexity of the field and economic specificity of the market participants, form very special model of the market. The main way to increase effectivity of the market, to make it more competitive and, in the same time, socially responsible, is to use widely and deeply the modern information technologies, including technologies of artificial intelligence. A technological scheme (especially targeted on features of the electric power market) has been proposed in the article. First, the technologies merge methods of collection, storage, processing, and presentation of information. The collection of market data should be automated, particularly, by the so-called intellectual avatars, which operate in the market as virtual agents. A reliable distributed storage of data, based on blockchain technology, is chosen. The big data technologies of data structuring, storage, and processing are involved. Datamining methods include effective presentation of results in forms of graphs and diagrams. The second set of technologies includes core mathematical models and “digital twins.” They are aimed for data interpolation and extrapolation, in particular, for prediction of further system dynamics. The used neural networks have option of self-learning and self-development. At last, the third set is a set of user interfaces, which provides market actors by complete and adopted information and is organized in accordance with ideas of ergonomics.

The impact of financial and technological mergers and acquisitions on the world digital economy

Subject. The COVID-19 pandemic brought IT companies to the leadership positions in terms of many aspects, as they contribute to a new reality and the development of digital economy. It also catalyzed the emergence of large ecosystems among financial institutions and technological giants. The M&A market mainly starts to shape global processes of the global economy digitalization, urging to scientifically comprehend the processes. Objectives. We conduct the critical analysis of the way the M&A market influences the digitalization of the global economy. Methods. Studying the M&A in the Fintech and Techfin segments, we applied methods of analysis, comparison and systematization of the information. Results. We revealed key trends in digital M&A deals, describe the impact and development of such processes in the Russian practice. Conclusions and Relevance. Every year M&A deals in the financial sectors and among IT corporations generates and raises over USD 250 billion in investment, thus making almost a 20-percent contribution to a growth in the digital economy. We found some understudies risks arising from digital M&A deals, such as deal planning risks synergy assessment risks, high volatility risks associated with prices for new companies, compliance risks, digital inequality risk and new social risks. Considering the Russian specifics and predominant positions of the banking sector, the digital transformation in Russia is noted to take place through the FinTech sector gaining momentum. To accelerate the digital constituent, it is reasonable to take the following efforts: introducing the digital Ruble as announced by the Bank of Russia, outlining a programs for supporting and encouraging national IT companies to develop non-banking payment systems and accelerate the digital transformation, connecting not only credit institutions, but also digital developers to the quick payment system of the Bank of Russia.

Toward the Development of an On-Chip Acoustic Focusing Fluorescence Lifetime Flow Cytometer

Conventional flow cytometry is a valuable quantitative tool. Flow cytometers reveal physical and biochemical information from cells at a high throughput, which is quite valuable for many biomedical, biological, and diagnostic research fields. Flow cytometers range in complexity and typically provide multiparametric data for the user at rates of up to 50,000 cells measured per second. Cytometry systems are configured such that fluorescence or scattered light signals are collected per-cell, and the integrated optical signal at a given wavelength range indicates a particular cellular feature such as phenotype or morphology. When the timing of the optical signal is measured, the cytometry system becomes “time-resolved.” Time-resolved flow cytometry (TRFC) instruments can detect fluorescence decay kinetics, and such measurements are consequential for Förster Resonance Energy Transfer (FRET) studies, multiplexing, and metabolic mapping, to name a few. TRFC systems capture fluorescence lifetimes at rates of thousands of cells per-second, however the approach is challenged at this throughput by terminal cellular velocities. High flow rates limit the total number of photons integrated per-cell, reducing the reliability of the average lifetime as a cytometric parameter. In this contribution, we examine an innovative approach to address this signal-to-noise issue. The technology merges time-resolved hardware with microfluidics and acoustics. We present an “acoustofluidic” time-resolved flow cytometer so that cellular velocities can be adjusted on the fly with a standing acoustic wave (SAW). Our work shows that acoustic control can be combined with time-resolved features to appropriately balance the throughput with the optical signals necessary for lifetime data.

Conventional and neural network target‐matching methods dynamics: The information technology mergers and acquisitions market in the USA

Conventional and neural network target‐matching methods dynamics: The information technology mergers and acquisitions market in the USA

Review of Digitize and Punish: Racial Criminalization in the Digital Age by Brian Jefferson (University of Minnesota Press)

In Digitize and Punish, Brian Jefferson argues that the US policing and incarceration infrastructure is increasingly marked by new forms of racialized digital criminalization. Examining the incorporation of digital technologies into the criminal justice apparatus, Jefferson shows the central role that digital technology and data science has had in reinforcing racial surveillance practices since the War on Drugs and Crime began more than four decades ago. Jefferson’s timely new book traces the merging of carcerality and technology in Chicago and New York City, unveiling forms of digital racial management that have remained largely obscured from the public.

Green Buildings Amid Efficiency and Sustainability

The vast increase of energy consumption, global warming and the harm they cause to the environment, emerge to be a major obstruction that distresses the world today. The current work views one of the methods that the world focused on as means of reducing the environmental harms and that is, through green building, or in more common words sustainable buildings. Those means, covers the exercising of a wide range of applications including merging of new and specific technologies in which through fulfilling its basis, the process of evaluation of the building takes place in terms of its harmony with the environment, reduction of energy consumption, and the reduction of the environmental problems caused by the building life cycle starting from defining of location, design of the building, operation, maintenance, repairing and up to the renewal of the building. Despite the significance of green building, no profit nor implementations has yet been made in Libya. The latter is due to the lack of awareness by many Libyan social groups. From here, the idea behind this paper crystalized. It aims to spread and enhance the knowledge and techniques of green building. It also penetrates into the green building features and advantages that are considered to be a preliminary step to start its application in a wide range coinciding with the grand progress that the country has witnessed in the field of construction and housing. This paper concludes that it is possible to reduce energy consumption and the harm it causes to the environment after the implementation and merging of green building techniques and should be applied on a large scale covering the whole country.

Strain-sensing fiber with a core–sheath structure based on carbon black/polyurethane composites for smart textiles

Fiber-shaped sensors have great potential for real-time monitoring of human physiological signals thanks to the merging of electronic and textile technologies. This work reports on the fabrication of a core–sheath structured strain-sensing fiber based on the wet-spinning method. The sensing fiber is composed of a core of non-conducting polyurethane and a conducting sheath of carbon black in a polyurethane matrix. Microscopic observation reveals the irregular shape or scattered appearance of the core as well as the porous structure of the fiber, the diameter of which is in the range 200–500 μm. The electro-mechanical properties and their dependence on carbon black concentration in the sheath and draw ratio between the spinneret and first drafting roller are experimentally investigated. It has been found that the percolation threshold of the fiber is in the range 15–16 wt%. The resistance of the fiber rises stably as the fiber is stretched up to a strain of 120% and increases with the increase of draw ratio between the spinneret and first drafting roller. In the cyclic tensile tests, the resistance of the fiber exhibits good repeatability in subsequent loading–unloading cycles after pre-stretching, despite partial recovery of the resistance in the first few cycles. The integration of the strain-sensing fiber into textiles is demonstrated by the core-spun yarn fabricated based on a modified vortex spinning method. The results of this study indicate the fiber could be a promising candidate for a sensor for smart textiles.

Current trends and research opportunities in hybrid additive manufacturing

Despite the rapid growth in the past decade, the industrial adoption of additive manufacturing has not still been achieved due to certain limitations. A recent trend to alleviate its inherent drawbacks is to integrate additive manufacturing with secondary production techniques. Indeed, hybrid additive manufacturing solutions may help overcome the current barriers to today’s production systems by making use of the combined merits of merging technologies. This paper presents a comprehensive review of the current state-of-the-art in the field, covering the following three key aspects of the subject: (i) advances in the hybridization of additive manufacturing processes, (ii) developments in process planning for integrated technologies, and (iii) insights into the hybrid additive manufacturing industry. The main objective of the paper is to classify the latest knowledge for the researchers, along with highlighting challenges and future research directions in this field.

Ex Machina: Technological Disruption and the Future of Artificial Intelligence in Legal Writing

Technology is disrupting the practice of law and revolutionizing how lawyers work. This revolution is made more powerful because it is increasingly coupled with a rigorous and scientific approach to the law. In some ways, law is looking more like a Silicon Valley startup and less like the oak-paneled law firms of the last 200 years. As law, technology, and science merge, the implications for the profession are wide-sweeping. This article explores persuasive legal writing, offering new thoughts on what the future will hold. Specifically, this article pilots a method for applying technology and science to measure, analyze and improve persuasive legal writing, offering it as a proof of concept that anchors the article’s broader, and perhaps more controversial assertion. Namely, more powerful and refined persuasive legal writing software tools, fueled by artificial intelligence, should and will disrupt and reshape significant portions of the legal space, including how legal writing is taught and how it is produced. The effect will be to view legal writing as more science, and less art. The next set of luminaries won’t rely on anecdote or intuition to teach or create legal writing; they will rely on software and data.

Technology Mergers and the Market for Corporate Control

A growing number of policymakers and scholars are calling for tougher rules to curb corporate acquisitions. But these appeals are premature. There is currently little evidence to suggest that mergers systematically harm consumer welfare. More importantly, scholars fail to identify alternative institutional arrangements that would capture the anticompetitive mergers that evade prosecution without disproportionate false positives and administrative costs. Their proposals thus fail to meet the requirements of the error-cost framework. Several high-profile academic articles and reports claim to have identified important gaps in current merger enforcement rules, particularly with respect to tech and pharma acquisitions involving nascent and potential competitors—so-called “killer acquisitions” and “kill zones.” As a result of these perceived deficiencies, scholars and enforcers have called for tougher rules, including the introduction of lower merger filing thresholds and substantive changes, such as the inversion of the burden of proof when authorities review mergers and acquisitions in the digital platform industry. Meanwhile, and seemingly in response to the increased political and advocacy pressures around the issue, U.S. antitrust enforcers have recently undertaken several enforcement actions directly targeting such acquisitions. As this paper discusses, however, these proposals tend to overlook the important tradeoffs that would ensue from attempts to decrease the number of false positives under existing merger rules and thresholds. While merger enforcement ought to be mindful of these possible theories of harm, the theories and evidence are not nearly as robust as many proponents suggest. Most importantly, there is insufficient basis to conclude that the costs of permitting the behavior they identify is greater than the costs would be of increasing enforcement to prohibit it. Our work draws from two key strands of economic literature that are routinely overlooked (or summarily dismissed) by critics of the status quo. For a start, as Frank Easterbrook argued in his pioneering work on The Limits of Antitrust, antitrust enforcement is anything but costless. In the case of merger enforcement, not only is it expensive for agencies to detect anticompetitive deals, but overbearing rules may deter beneficial merger activity that creates value for consumers. Indeed, not only are most mergers welfare-enhancing, but barriers to merger activity have been shown to significantly, and negatively, affect early company investment. Second, critics mistake the nature of causality. Scholars routinely surmise that incumbents use mergers to shield themselves from competition. Acquisitions are thus seen as a means of eliminating competition. But this overlooks an important alternative: It is at least plausible that incumbents’ superior managerial or other capabilities make them the ideal purchasers for entrepreneurs and startup investors who are looking to sell. This dynamic is likely to be amplified where the acquirer and acquiree operate in overlapping lines of business. In other words, competitive advantage, and the ability to profitably acquire other firms, might be caused by business acumen rather than anticompetitive behavior. Thus, significant and high-profile M&A activity involving would-be competitors may be the procompetitive byproduct of a well-managed business, rather than anticompetitive efforts to stifle competition. Critics systematically overlook this possibility. Indeed, Henry Manne’s seminal work on Mergers and Market for Corporate Control—the first to argue that mergers are a means of applying superior management practices to new assets—is almost never cited by contemporary researchers in this space. Our paper attempts to set the record straight.

Show off the efficiency of dai-liao method in merging technology for monotonous non-linear problems

<span>In this article, we give a new modification for the Dai-Liao method to solve monotonous nonlinear problems. In our modification, we relied on two important procedures, one of them was the projection method and the second was the method of damping the quasi-Newton condition. The new approach of derivation yields two new parameters for the conjugated gradient direction which, through some conditions, we have demonstrated the sufficient descent property for them. Under some necessary conditions, the new approach achieved global convergence property. Numerical results show how efficient the new approach is when compared with basic similar classic methods.</span>

ROLE OF FORENSIC PSYCHOLOGY IN CYBER INVESTIGATION

This paper focuses on the application of forensic psychology tools in cyber investigation and tries to light on cyber forensic equipment. The internet helped us greater in communiqué and all similar trends. Except for those features, the digital global has extended its hands to unlawful activities. We can't blame technology for crimes, it is all about who is using it. Cybercrimes is likewise about the maladaptive behaviour of human and Disrupted existence. In cybercrime investigations analysing human behaviour is inevitable. Cyber psychology is interdisciplinary vicinity wherein behavioural science and cyber technology merge. Exceptional forensic tools are used in the cyber investigation are autopsy, O.S. forensic toolkit, RAM forensics, TrueCrypt, DFF, and Wireshark, etc. Cyber-crook behaviour may be analysed via the utility of forensic psychology strategies. Forensic psychology investigation tools are applicable in cybercrimes as well. Cyber-criminal behaviour can be analysed through the application of forensic psychology techniques. It can be utilized for the identification, and authentication of the perpetrator who has executed cybercrime or to show his innocence. Deception detection techniques are very beneficial to screen those criminals who've been committed cybercrimes. Criminal profiling and Geographical profiling will plot the personality picture of the cyber offender.

Rebooting Inclusive Education? New Technologies and Disabled People


 
 
 This paper provides a speculative, conceptual and literature-based review of the relationship between disability and new technologies with a specific focus on inclusive education for disabled people. The first section critically explores disability and new technologies in a time of Industry 4.0. We lay out some concerns that we have, especially in relation to disabled people’s peripheral positionality, when it comes to these new developments. The second section focuses on the area of inclusive education. Inclusion and education are oftentimes in conflict with one another. We tease out these conflicts and argue that we cannot decouple the promise of new technologies from the challenges of inclusive education, because, in spite of the potential for technological mediation to broaden access to education, there remains deep-rooted problems with exclusion. The third section of our paper explores affirmative possibilities in relation to the interactions between disability and new technologies. We draw on the theoretical fields of Science and Technology Studies; Critical Disability Studies; Assistive and Inclusive Technologies; Collaborative Robotics, Maker and DIY Cultures and identify a number of key considerations that relate directly to the revaluing of inclusive education. We conclude our paper by identifying what we view as pressing and immediate concerns for inclusive educators when considering the merging of disability and technology, accessibility and learning design.
 
 

Embodiment of Wearable Technology: Qualitative Longitudinal Study.

BackgroundCurrent technology innovations, such as wearables, have caused surprising reactions and feelings of deep connection to devices. Some researchers are calling mobile and wearable technologies cognitive prostheses, which are intrinsically connected to individuals as if they are part of the body, similar to a physical prosthesis. Additionally, while several studies have been performed on the phenomenology of receiving and wearing a physical prosthesis, it is unknown whether similar subjective experiences arise with technology.ObjectiveIn one of the first qualitative studies to track wearables in a longitudinal investigation, we explore whether a wearable can be embodied similar to a physical prosthesis. We hoped to gain insights and compare the phases of embodiment (ie, initial adjustment to the prosthesis) and the psychological responses (ie, accept the prosthesis as part of their body) between wearables and limb prostheses. This approach allowed us to find out whether this pattern was part of a cyclical (ie, period of different usage intensity) or asymptotic (ie, abandonment of the technology) pattern.MethodsWe adapted a limb prosthesis methodological framework to be applied to wearables and conducted semistructured interviews over a span of several months to assess if, how, and to what extent individuals come to embody wearables similar to prosthetic devices. Twelve individuals wore fitness trackers for 9 months, during which time interviews were conducted in the following three phases: after 3 months, after 6 months, and at the end of the study after 9 months. A deductive thematic analysis based on Murray’s work was combined with an inductive approach in which new themes were discovered.ResultsOverall, the individuals experienced technology embodiment similar to limb embodiment in terms of adjustment, wearability, awareness, and body extension. Furthermore, we discovered two additional themes of engagement/reengagement and comparison to another device or person. Interestingly, many participants experienced a rarely reported phenomenon in longitudinal studies where the feedback from the device was counterintuitive to their own beliefs. This created a blurring of self-perception and a dilemma of “whom” to believe, the machine or one’s self.ConclusionsThere are many similarities between the embodiment of a limb prosthesis and a wearable. The large overlap between limb and wearable embodiment would suggest that insights from physical prostheses can be applied to wearables and vice versa. This is especially interesting as we are seeing the traditionally “dumb” body prosthesis becoming smarter and thus a natural merging of technology and body. Future longitudinal studies could focus on the dilemma people might experience of whether to believe the information of the device over their own thoughts and feelings. These studies might take into account constructs, such as technology reliance, autonomy, and levels of self-awareness.

Resource Partitioning and Application Scheduling with Module Merging on Dynamically and Partially Reconfigurable FPGAs

Dynamically partially reconfigurable (DPR) technology based on FPGA is applied extensively in the field of high-performance computing (HPC) because of its advantages in processing efficiency and power consumption. To make full use of the advantages of DPR in execution efficiency, we build a DPR system model that meets to the actual application requirements and the objective constraints. According to the consistency of reconfiguration order and dependencies, we propose two algorithms based on simulated annealing (SA). The algorithms partition FPGA resource to several regions and schedule tasks to the regions. In order to improve the performance of the algorithms, we exploit the module merging technology to improve the parallelism of task execution and design a new solution generation method to speed up the convergence speed. Experimental results show that the proposed algorithms have a lower time complexity than mixed-integer linear programming (MILP), iterative scheduler (IS) and Ant Colony Optimization (ACO). For applications with more tasks, the proposed algorithms show performance advantages in producing better partitioning and scheduling results in a shorter time.

Investigation of Itaconic Acid Separation by Operating a Commercialized Electrodialysis Unit with Bipolar Membranes

Nowadays, the merging of membrane and fermentation technologies is receiving significant attention such as in the case of itaconic acid (IA) production, which is considered as a value-added chemical. Its biotechnological production is already industrially established; however, the improvements of its fermentative and recovery steps remain topics of significant interest due to sustainable development trends. With an adequate downstream process, the total price of IA production can be reduced. For the task of IA recovery, a contemporary electro-membrane separation processes, electrodialysis with bipolar membranes (EDBM), was proposed and employed in this work. In the experiments, the laboratory-scale, commercialized EDBM unit (P EDR-Z/4x) was operated to separate IA from various model solutions compromised of IA (5–33 g/L), glucose (varied in 15–33 g/L as a residual substrate during IA fermentation) and malic acid (varied in 0–1 g/L as a realistic by-product of IA fermentation) under different initial pH (2–5) and applied potential conditions (10–30 V). Unambiguously negative effects related to the glucose and malic acid as impurities were found neither on the IA recovery ratio nor on the current efficiency, falling into the ranges of 90–97% and 74.3–98.5%, respectively. The highest IA recovery ratios of 97% and 98.5% of current efficiency were obtained with the model fermentation solution containing 33 g/L IA, 33 g/L glucose at 20 V and an initial pH of 5. However, the selective separation of IA needs further investigations with a real fermentation broth, and the findings of this research may contribute to further studies in this field.

Life cycle engineering and management methods for designing hybrid structures – cases, potentials, and challenges

Designing sustainable systems that take into account production factors, processes, and/or products is becoming more and more important. It is therefore the focus of research projects such as the Federal Cluster of Excellence EXC 1075 “MERGE Technologies for Multifunctional Lightweight Structures”, which strives for resource-efficient lightweight construction and especially the design of hybrid structures. To support this challenging task, the Life Cycle Engineering (LCE) approach is recommended. However, a sustainable design requires an economic or rather management orientation of the engineering activities, which is underrepresented in the LCE concept. Therefore, it is proposed to extend the LCE to a Life Cycle Engineering and Management (LCEM) concept. Since both concepts are relatively new, only a few cases of application are available. Therefore, this paper describes and analyzes cases – especially on the basis of MERGE research objects –, to which LCE and LCEM are applied, identifies potentials and challenges, and derives consequences for further research activities. This highlights the relevance of LCE and LCEM for research projects, especially regarding the transformation of an invention into a successful innovation.

The Architecture of Decentralised Finance Platforms: A New Open Finance Paradigm

The evolving merger of payments technology with technology underpinning investment markets’ infrastructure can have a great impact on the mode of supply of financial services, notwithstanding technical, legal and regulatory restrictions. One-stop-shop multi-purpose and multi-asset platforms will be a key characteristic of post-COVID-19 finance bringing a radical transformation of the marketplace. Anticipated benefits range from a drastic reduction of intermediary rents and transaction costs to repatriation of investor control and alteration of today’s narrow asset allocation strategies. To facilitate this transformation, we offer a model of decentralised finance that goes far beyond so-called “autonomous” finance. As the technical and regulatory challenges of increasing automation and integration in the supply of investment services will be considerable, a proactive approach is required to resolve these problems. Integrated decentralised platforms are the most promising route to: (a) counter the competitive threat of BigTech, (b) reform investment industry’s narrow asset allocation practices whose fragility has been badly exposed by the pandemic, and, (c) spread equally the dividend of financial development.

Big Data Modeling of Multi-interval Nested Correlation Function for Industrial Structure Optimization in Hainan

Big data is a concept driven by demand. With the popularity of the database system and the expansion of Internet services, the data available to enterprises or individuals are expanding, and it is highly difficult to meet the data analysis needs with the existing technologies in the big data era. Therefore, it is necessary to explore new theories and methods to support the application of multi-interval nested correlation function big data. Although the 4V attribute of the big data modeling of multi-interval nested correlation function for industrial structure optimization in Hainan (ISOH) has been widely discussed, most of them are still described as the representation of multi-interval nested correlation function big data. Hence, it is very difficult to abstract a unified data format, and it is necessary to further identify the technical features that can be used for data formatting. For the big data application demand of multi-interval nested correlation function with the industrial structure optimization as the main technical feature, the industrial structure optimization in Hainan is adopted as the data expression carrier in the pape. On this basis, the corresponding multi-interval nested correlation function big data classification model and mining operator are designed. At the same time, the algorithm corresponding to the key steps is constructed for the key problems to be solved in the classification mining of multi-interval nested correlation function big data. The rationality of the micro-cluster merging technology and sample data reconstruction method provided in the paper is verified theoretically. The experiments show that the big data algorithm of multi-interval nested correlation function based on the industrial structure optimization in Hainan put forward in this paper can not only greatly reduce the communication cost between network nodes but also achieve an average improvement of about 10% in global mining precision (compared to the existing typical algorithm DS-means). Although the time spent is slightly higher than DS-means, the difference between them is minimal under different data capacity tests, and the trend of time rising is similar.