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Mohammed M. Yassin, Dea?a Al-Deen Al-Sraheen, Khaldoon Ahmad Al Daoud, Mohammad Alhadab and Farouq Altahtamouni
The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, ?Revenue from Contracts with Customers?, with the aim of enhancing transparency to provide fairer representation and inhibit the misuse of revenues to m...
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Mengchi Xing, Haojiang Deng and Rui Han
The 5G core network adopts a Control and User Plane Separation (CUPS) architecture to meet the challenges of low-latency business requirements. In this architecture, a balance between management costs and User Experience (UE) is achieved by moving User P...
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José Brás, Ruben Pereira and Sérgio Moro
Robotic process automation and intelligent process automation have gained a foothold in the automation of business processes, using blocks of software (bots). These agents interact with systems through interfaces, replacing human intervention with the ai...
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Eirini Stavropoulou, Konstantinos Spinthiropoulos, Alexandros Garefalakis, Konstantina Ragazou and Fragkiskos Gonidakis
The technological developments in the social economy have significant implications for social banks and are optimistically changing the way social retail banks conduct their business. Social banks can invest in social services for small- and medium-sized...
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Mohsen Aghabegloo, Kamran Rezaie, S. Ali Torabi and Seyed Mohammad Khalili
Asset-intensive industries, such as the construction industry, have experienced major catastrophes that have led to significant operational disruptions. Physical asset failure has been the primary cause of these disruptions. Therefore, implementing prope...
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Sapna Sadhwani, Baranidharan Manibalan, Raja Muthalagu and Pranav Pawar
The study in this paper characterizes lightweight IoT networks as being established by devices with few computer resources, such as reduced battery life, processing power, memory, and, more critically, minimal security and protection, which are easily vu...
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Maria Camila Bermeo-Giraldo, Alejandro Valencia-Arias, Javier D. Ramos de Rosas, Martha Benjumea-Arias and Juan Amilcar Villanueva Calderón
This study aims to identify the factors that influence the use of digital marketing by SMEs in Medellín during COVID-19, proposing five factors that influence the use of these digital tools by 120 SMEs in Medellín, Colombia. The research was carried out ...
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Kai Ilie Smith and Sara Shirowzhan
The outbreak of the Delta Variant of COVID-19 presents a natural experiment without modern precedent. As authorities scrambled to control the spread of the disease in Australia?s largest cities, construction workers were allowed to keep working on site w...
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Chronis Kapalidis, Stavros Karamperidis, Tim Watson and Georgios Koligiannis
The maritime sector is a vital component of the global economy. Its international nature supersedes state boundaries and any disruption in its operations could have consequent and collateral global effects, affecting the socio-economic wellbeing of regio...
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Roberta Andrade, Paulo Pinheiro, Luísa Carvalho and Raysa Rocha
Entrepreneurial ecosystems remain under-theorised and conceptually fragmented, making it challenging to comprehend their disposition and performance in the business process. Accordingly, in this research, we explored how knowledge sharing flows through e...
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