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  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Mauro Lizot; Paulo Sergio Lima Pereira Afonso; Flavio Trojan; Taise Fátima Mattei; +1 Authors

    Resumo: A doença Covid19, resultante da contaminação pelo vírus SARS-CoV-2, causou efeitos na economia, sobretudo no setor agrícola, que se tornou mais suscetível à elevação de custos não percebidos facilmente. Este estudo tem como objetivo analisar o impacto nos custos de aquisição de insumos, ocasionados pela pandemia do Covid-19, em pequenas propriedades rurais familiares, sob a ótica da metodologia Total Cost of Ownership (TCO). A metodologia empregada nesta investigação foi a do estudo de caso genérico em 12 propriedades rurais familiares, situadas na Região Sul do Brasil, com dados coletados entre abril de 2017 e março de 2020. Foram analisados quatro insumos comuns a todas as propriedades. Os resultados demonstraram que houve um acréscimo de 39,47% nos custos de aquisição dos insumos, equivalente a um aumento médio ponderado de 34,7%, o que impactou negativamente no resultado monetário das propriedades familiares. Concluiu-se que as propriedades foram afetadas pelos efeitos da pandemia no que se refere à compra de insumos, principalmente com o aumento dos custos de aquisição, em decorrência do desabastecimento dos suprimentos essenciais para as operações básicas das pequenas propriedades rurais.

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Revista de Economia ...arrow_drop_down
    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
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      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Revista de Economia ...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
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  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Vicky Andria Kusuma; Hamzah Arof; Sena Sukmananda Suprapto; Bambang Suharto; +2 Authors

    As technology continues to advance, governments around the world have implemented health protocols to minimize direct contact between individuals and objects, in response to the ongoing COVID-19 outbreak. To address this need, a touchless parking portal was designed using a microcontroller-based and internet of things (IoT) -based system, with the Arduino UNO microcontroller device serving as the core component. The system employs an ultrasonic sensor HC-SR04 and passive infrared (PIR) to detect vehicles as they arrive at the portal area, in addition to requiring an ESP32-CAM camera, servo motor, light-emitting diode (LED), I2C 16x2 liquid crystal display (LCD), push button, universal serial bus (USB) to transistor-transistor logic (TTL) converter, power supply, and portal bar. The system builder software was developed using Arduino integrated development environment (IDE), Android, and Blynk. The authors conducted thorough testing and analysis of the system, concluding that its overall performance reaches 100%. Nevertheless, despite the extensive experimentation conducted, there remains a possibility that certain factors could still affect the results. Therefore, caution is advised when interpreting the outcomes of this experiment.

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ ZENODOarrow_drop_down
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      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ ZENODOarrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Hatem Fahd Al-Selwi; Nawaid Hassan; Hadhrami Bin Ab Ghani; Nur Asyiqin Binti Amir Hamzah; +1 Authors

    Deep learning and machine learning are becoming more extensively adopted artificial intelligence techniques for machine vision problems in everyday life, giving rise to new capabilities in every sector of technology. It has a wide range of applications, ranging from autonomous driving to medical and health monitoring. For image detection, the best reported approach is the you only look once (YOLO) algorithm, which is the faster and more accurate version of the convolutional neural network (CNN) algorithm. In the healthcare domain, YOLO can be applied for checking the face mask wearing of the people, especially in a public area or before entering any closed space such as a building to avoid the spread of the air-borne disease such as COVID-19. The main challenges are the image datasets, which are unstructured and may grow large, affecting the accuracy and speed of the detection. Secondly is the portability of the detection devices, which are generally dependent on the more portable like NVDIA Jetson Nano or from the existing computer/laptop. Using the low-power NVDIA Jetson Nano system as well as NVDIA giga texel shader extreme (GTX), this paper aims to design and implement real-time face mask wearing detection using the pre-trained dataset as well as the real-time data.

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ IAES International J...arrow_drop_down
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      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ IAES International J...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
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  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Maulana, Rio Yusri; Dečman, Mitja;

    Purpose: The article aims to provide an updated and comprehensive overview of academic research in the field of collaborative governance and digital transformation, with an emphasis on the emerging topic of collaborative digital transformation. Digital transformation is a recurrent theme in today’s society, fuelled by events such as the Covid-19 pandemic, global climate challenges, and other crises reshaping the world. As societies increasingly rely on digital platforms and online communication, the prime urge and necessity of the human race – i.e., to communicate and collaborate in tackling these challenges – puts collaborative governance in digital transformation high on the agenda of governments, the private sector, and citizens. Design/Methodology/Approach: To address this topic, we performed a bibliometric analysis using various analytical and visualisation tools to evaluate and visualise existing scientific bibliographic materials. The analysis covers 286 articles published in the Scopus and Web of Science databases over the past two decades in the area of collaborative governance and digital transformation, employing established and innovative bibliometric approaches. Graphical analyses are used to illustrate coauthorship, keywords co-occurrence, research topics evolution, and the network of influential researchers within collaborative governance and digital transformation. Findings: The results show that the relationship between collaborative governance and digital transformation is still limited and needs further study, considering that these two concepts have been emerging trends in public administration over the past two decades. In addition, the findings reveal a significant growth in research of these topics over time, although not specifically focused on collaborative digital transformation. Practical Implications: The article provides a summary of key aspects of collaborative governance and digital transformation research and helps lay the foundations for shaping the future of this evolving field of public administration. Thus, it helps researchers understand the development of collaborative digital transformation research over the past two decades, as collaborative digital transformation is a relatively new field of research characterised by rapid growth and evolution. Originality/Value: The research contributes to the understanding of collaborative digital transformation as a distinct research area within the broader concepts of digital transformation and collaborative governance, which is still seeking its own identity in academic literature, and offers a definition of collaborative digital transformation (CDT). Namen: Članek ponuja celovit in posodobljen pregled akademskega raziskovanja na področju sodelovalnega upravljanja in digitalne preobrazbe s poudarkom na novi temi – sodelovalni digitalni preobrazbi. Digitalna preobrazba, ki jo dodatno spodbujajo dogodki, kot so pandemija covida-19, globalni podnebni izzivi in druge krize, je stalnica dandanašnjih razprav. Ker družbe primarno potrebo človeštva, tj. komuniciranje in sodelovanje pri reševanju izzivov, vse bolj prenašajo v digitalno in spletno okolje, je sodelovalno upravljanje na področju digitalne preobrazbe visoko na dnevnem redu vlad, zasebnega sektorja in državljanov. Zasnova/Metodologija/Pristop: Za obravnavo omenjene tematike je bila izvedena bibliometrična analiza, v kateri so bila uporabljena različna analitična in vizualizacijska orodja za vrednotenje in vizualizacijo obstoječih znanstvenih bibliografskih gradiv. Analiza zajema 286 člankov, objavljenih v podatkovnih zbirkah Scopus in Web of Science v zadnjih dveh desetletjih na temo sodelovalnega upravljanja in digitalne preobrazbe, pri čemer so bili uporabljeni uveljavljeni in inovativni bibliometrični pristopi. Soavtorstvo, soobstoj ključnih besed, razvoj raziskovalnih tem in mreže vplivnih raziskovalcev na področju sodelovalnega upravljanja in digitalne preobrazbe so ponazorjeni z grafičnimi analizami. Ugotovitve: Rezultati kažejo, da je povezava med sodelovalnim upravljanjem in digitalno preobrazbo še vedno omejena in jo je treba dodatno preučiti, saj gre za koncepta, ki se v zadnjih dveh desetletjih vse pogosteje pojavljata tudi v javni upravi. Poleg tega ugotovitve razkrivajo, da se je raziskovanje teh tem sčasoma sicer razširilo, vendar ni posebej osredotočeno na sodelovalno digitalno preobrazbo. Vpliv v praksi: Članek povzema ključne vidike raziskav na področju sodelovalnega upravljanja in digitalne preobrazbe ter postavlja temelje za oblikovanje prihodnosti tega razvijajočega se področja javne uprave. S tem pomaga raziskovalcem razumeti razvoj raziskav sodelovalne digitalne preobrazbe v zadnjih dveh desetletjih, saj gre za razmeroma novo raziskovalno področje, za katero sta značilna hitra rast in razvoj. Izvirnost/Vrednost: Raziskava prispeva k razumevanju sodelovalne digitalne preobrazbe kot ločenega raziskovalnega področja znotraj širših konceptov digitalne preobrazbe in sodelovalnega upravljanja, ki se v znanstveni literaturi šele uveljavlja, ter ponuja opredelitev sodelovalne digitalne preobrazbe.

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Repository of the Un...arrow_drop_down
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      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Repository of the Un...arrow_drop_down
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  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Santos, Naara de C. S.; Trocoli, Rafael O.; Pereira, Monica A. T.;

    ABSTRACT Native Seed Banks of Communities (SBC) are one of the important social technologies that enables the coexistence with the climate in the Semiarid region of Brazil. These banks can supply appropriate seeds due to the genetic improvement carried out by farmers over generations, in addition to the traditional knowledge associated with them. The poor water distribution in part of the states in the Northeast region of Brazil makes family farmers to depend on rainfall and adapted seeds to grow viable crops. In this sense, native seeds are the most suitable due to their robustness and ideal adaptation to the environment and cultivation systems used in the region. Moreover, the conservation of native seeds in germplasm banks is an important strategy for minimizing the impacts of conventional agriculture. Thus, the objective of this study was to map seed banks of communities within the Piemonte Norte do Itapicuru Territory, state of Bahia, Brazil. The research was carried out during the COVID-19 pandemic and presented a qualitative character through a study case methodology. The steps for data collection were: identification of SBC through information from technical advisory entities; georeferencing of the SBC locations; and description of SBC specificities. Eight seed banks were mapped, distributed in three municipalities: Antonio Gonçalves, Campo Formoso, and Pindobaçu. Although the territory is composed of nine municipalities, six of them do not have this technology. RESUMO O uso de Bancos Comunitários de Sementes (BCS) crioulas constitui-se como uma das importantes tecnologias sociais determinantes para a convivência com o semiárido. Tal estratégia apoia-se no fato de que, tais bancos possibilitam a oferta de sementes apropriadas, em virtude da seleção realizada pelos agricultores ao longo de gerações, bem como de todo conhecimento tradicional associado. Considerando a má distribuição hídrica que acomete em parte dos estados da Região Nordeste do Brasil, os agricultores familiares dependem das chuvas, bem como de sementes adaptadas para viabilizar seus cultivos. Nesse cenário, em razão da rusticidade, as sementes crioulas, são as mais adequadas, pois elas são perfeitamente adaptadas ao clima e ao sistema de cultivo utilizado. Diante dessa problemática, visando minimizar os impactos ocasionados pela agricultura convencional, a citar: a redução da agrobiodiversidade, disponibilidade de sementes no momento adequado para a semeadura, uma das estratégias adotadas é a conservação do germoplasma em bancos ou casa de sementes. O presente estudo teve como objetivo mapear os Bancos Comunitários de Sementes no Território de Identidade Piemonte Norte do Itapicuru, localizado no estado da Bahia. A pesquisa foi realizada durante a pandemia da COVID-19 e apresentou caráter qualitativo, sendo utilizada como metodologia de investigação o estudo de caso. A coleta de dados foi realizada em três etapas e como resultado, foram mapeados oito bancos, distribuídos em três municípios sendo estes: Antônio Gonçalves, Campo Formoso e Pindobaçu. Apesar de o território ser composto por nove municípios percebe-se que seis destes não utilizam essa tecnologia.

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Scientific Electroni...arrow_drop_down
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    Authors: Elhamma, Azzouz; Rajae El-Moumane;

    {"references": ["Al-Htaybat K., von Alberti-Alhtaybat. L. (2017). Big data and corporate reporting: impacts and paradoxes, Accounting, auditing & accountability journal, 30 (4), 850-873.", "Audrin B., Davoine E. (2017), La fonction RH face \u00e0 la num\u00e9risation des organisations : le cas des outils de communication num\u00e9rique, Management & Avenir (N\u00b0 92), 15-39.", "Banque de France (2018), L'impact des TIC et de la digitalisation sur la productivit\u00e9 et la part du travail dans la valeur ajout\u00e9e : enseignements \u00e0 partir d'un \u00e9chantillon d'entreprises fran\u00e7aises. Document de travail n\u00b0785.", "Becker, W. and Nolte, M. (2019), Die Rolle des Controllings im Rahmen der Digitalisierung Funktionen, Aufgaben und Instrumente, in Becker, W., Eierle, B., Fliaster, A., Ivens, B., Leischnig, A., Pflaum, A. and Sucky, E. (eds) Gesch\u00e4ftsmodelle in der digitalen Welt, Wiesbaden, Springer Fachmedien. 75\u201389.", "Benedetto-Meyer M. et Boboc A. (2019), Accompagner la \u00ab transformation digitale \u00bb : du flou des discours \u00e0 la r\u00e9alit\u00e9 des mises en \u0153uvre, Travail et emploi 2019/3 (n\u00b0 159), 93-118.", "Bos C. (2018), La transformation digitale, vers un management strat\u00e9gique augment\u00e9?, C\u00e9line Bos, Ea Conseil & formation, DIF 2018, Lyon.", "Bpifrance Le Lab, Enqu\u00eate (2017), \u00ab Histoire d'incompr\u00e9hension \u00bb, f\u00e9vrier-avril 2017. https://lelab.bpifrance.fr/get_pdf/1022/etude_dirigeantsfaceaudigital_bpifrancelelab.pdf", "Brasseur M. et Biaz F. (2018), L'impact de la digitalisation des organisations sur le rapport au travail : entre ali\u00e9nation et \u00e9mancipation, Question(s) de management 2018/2 (n\u00b0 21),143-155.", "Cavelius F., Endenich Ch. et Zicari A. (2018). L'impact de la digitalisation sur le role du controleur de gestion. Transitions num\u00e9riques et informations comptables, May, Nantes, France. pp.cd-rom. ffhal-01907810f.", "Chambre de commerce des \u00c9tats-Unis (2020), Small Business Coronavirus Impact Poll \u2013 June https://www.uschamber.com/report/small-business-coronavirus-impact-poll-june", "Chenhall R.H. (2003), Management control systems design within its organizational context; findings from contingency-based research and directions for the future, Accounting, Organizations and Society, Vol. 28, n\u00b02/3, p. 127-168.", "Cohen, B., Amor\u00f3s, J. E. & Lundyd, L. (2017). The generative potential of emerging technology to support startups and new ecosystems. Business Horizon, 60 (6), pp. 741-745.", "Connected Commerce Council (3C) (2020), Digital Safety Net Helps Small Businesses Survive During COVID-19, https://connectedcouncil.org/digital-safety-net-helps-small-businesses-survive-during-covid-19/", "Deloitte report (2016), Economie num\u00e9rique : Le digital, une opportunit\u00e9 pour les PME fran\u00e7aises,https://www2.deloitte.com/content/dam/Deloitte/fr/Documents/strategy/deloitte_digital-opportunite-pme-francaises_jan2017.pdf", "Dorn D. (2017), La mont\u00e9e en puissance des machines : comment l'ordinateur a chang\u00e9 le travail, Revue fran\u00e7aise des affaires sociales, 1, pp. 35-63.", "Elhamma A. (2012), The Relationship between Firm Size, Activity Based Costing and Performance: An Application on Moroccan Enterprises, Journal of Accounting, Business and Management (JABM), 19 (1).", "Elhamma, A. (2011), Impact de la taille sur le contenu des tableaux de bord dans les entreprises au Maroc : r\u00e9sultats d'une \u00e9tude empirique, Revue Marocaine de Recherche en Management et Marketing, N\u00b0 4-5, pp. 317-329.", "Elhamma, A. and Lassaad, BM. (2017), Liens entre participation budg\u00e9taire, taille et performance: cas des entreprises au Maroc, Revue Congolaise de Gestion, 24 (2), pp. 43-62.", "Elhamma, A. (2015), The relationship between budgetary evaluation, firm size and performance, Journal of Management Development, Vol. 34 No. 8, pp. 973-986.", "GoDaddy (2020), The 2020 Global Entrepreneurship Survey, https://www.techrepublic.com/article/feeling-optimistic-71-of-microbusiness-owners-expect-to-recover-from-covid-19-financial-hit-within-a-year/", "Heimel, J. and M\u00fcller, M. (2019) 'Controlling 4.0', in Erner, M. (ed) Management 4.0 \u2013 Unternehmensf\u00fchrung im digitalen Zeitalter, Berlin, Springer, pp. 389\u2013430.", "Jorissen A., Devinck S. et A.Vanstraelen (1997), Planning and control: are these necessary tools for success? Empirical results of survey and case research on small and medium-sized enterprises compared with research on large enterprises, Congr\u00e8s de l'IAAER, Paris.", "Kalika M. (1987), Structures d'entreprises, r\u00e9alit\u00e9s, d\u00e9terminants, performances, Economica ;", "Khandwalla P. (1977), The Design of Organizations, Harcourt Brace Jovanovich", "Li, L., Su, F., Zhang, W. & Mao, J. Y. (2018). Digital transformation by SME entrepreneurs: A capability perspective. Information Systems Journal, 28 (6), pp. 1129-1157.", "Matt, C., Hess, T. & Benlian, A. (2015). Digital Transformation Strategies. Business & Information Systems Engineering, 57 (5), 339-343.", "Metais-Wiersch et Autissier (2016), la transformation digitale des entreprises. Les bonnes pratiques, \u00e9dition Eyrolles.", "Mintzberg H. (1982), Structure et dynamique des organisations, Les Editions d'Organisation.", "M\u00f6ller K., Sch\u00e4fer U. and Verbeeten F. (2020), Digitalization in management accounting and control: an editorial, Journal of Management Control (2020) 31,1\u20138.", "Pan, G., Seow, P. (2016), Preparing accounting graduates for digital revolution: a critical review of information technology competencies and skills development Journal of education for business, 91 (3), 166-175.", "Quattrone, P. (2016). Management accounting goes digital: Will the move make it wiser? Management Accounting Research 31,118-122.", "Ross, J. W., Beath, C. M., Sebastian, I., M. (2017). Digitized \u2260 Digital. MIT CISR Research Briefings, 18(10), 1-3.", "Sch\u00f6n, D. (2018) Planung und Reporting im BI-gest\u00fctzten Controlling, Wiesbaden, Springer Fachmedien.", "Sestino A. Irene M. Piper L. et Guido G. (2020), Internet of Things and Big Data as enablers for business digitalization strategies, Technovation, Volume 98.", "The Economist Intelligence Unit report (2019), 2019: the Year of Digital Decisions, https://assets1.dxc.technology/digital_transformation/downloads/Digital_Decisions_Survey_Report.pdf", "Trabucchi, D., Buganza, T. et Pellizzoni, E. (2017). Give away your digital services: Leveraging big data to capture value. Research-Technology Management, 60 (2), 43-52.", "Vasarhelyi, M. A., Kogan, A., Tuttle, B. M. (2015). Big Data in Accounting: An Overview Accounting Horizons. 29(2), 381-396.", "We Are Social et Hootsuite (2021), Digital 2021 global overview report, https://wearesocial.com/digital-2021", "Westerman G., Bonnett D. et McAffee A. (2014), Gagner avec le digital, Paris, Editions Diatein."]} For several years, and especially during the health crisis caused by the Covid-19 pandemic, digitalization has become one of the major challenges for all companies. In this regard, several research works have been carried out to understand the possible effects of digitalization on some areas of management, such as finance (Vasarhelyi et al. 2015, Pan and Seow 2016, etc.), work organization and jobs (Dorn, 2017, etc.), Human resources (Audrin et Davoine, 2017), etc. Unfortunately, this type of work is still absent in the field of management control (Quatrone 2016; Möller et al. 2020). In this context, this article, based on a survey carried out among forty-two Moroccan companies, aims to answer two main questions. First, how can we judge the degree of management control digitalization in the studied companies? Second, does the firm size impact this digitalization? The results obtained show that the management control digitalization is considered to be "moderate" in studied companies. It has also been shown that firm size does not have a statistically significant impact on this digitalization.

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    Authors: Felcia Bel; Sabeen Selvaraj;

    <p>In this research work, coronavirus disease (COVID-19) has been considered to help mankind survive the present-day pandemic. This research is helpful to monitor the patients newly infected by the virus, and patients who have already recovered from the disease, and also to study the flow of virus from similar health issues. In this paper, an Internet of things (IoT) framework has been developed for the early detection of suspected cases. This framework is used for collecting and uploading symptoms (data) through sensor devices to the physician, data analytics center, cloud, and isolation/health centers. The symptoms of the first wave, second wave, and omicron are used to identify the suspects. Five machine learning algorithms which are considered to be the best in the existing literature have been used to find the best machine learning classifier in this research work. The proposed framework is used for the rapid detection of COVID-19 cases from real-world COVID-19 symptoms to mitigate the spread in society. This model also monitors the affected patient who has undergone treatment and recovered. It also collects data for analysis to perform further improvements in algorithms based on daily updated information from patients to provide better solutions to mankind.</p>

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    Authors: Silence Chomunorwa; Emely Mashonganyika; Andrew Marevesa;

    Little thought or speculation was given to the possibilities of digital transformation for basic education until the global Covid-19 pandemic acted as a catalyst for digital transformation in education. Given the global trends toward digital transformation of teaching and learning, the South African basic education system has not been spared. While South African education policy was put in place to drive digital transformation, challenges persist in its implementation. The aim of this study was to examine the challenges that the South African basic education system faces in digital transformation and assess the strategies that can be used to mitigate these challenges. Although South Africa is attempting to address existing inequalities and the digital divide stemming from apartheid policies, the inequalities of the post-apartheid era have continued and worsened during the pandemic, resulting in a multi-layered digital divide that hinders quality and inclusive education. We adopted a narrative literature review in this study, focusing on previous studies that focused on ICT adoption, digital transformation, and inequality challenges in the South African education system. The findings make apparent the impact of the digital divide and former policies in perpetuating educational inequality. From the literature, strategies to mitigate the challenges are highlighted, including consultations. CATEGORIES: · Applied Computing ~ Education, e-Learning

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    Authors: Sylvia Sperger; Susanne Witte;

    ZusammenfassungHintergrund: Mit Beginn der Kontaktbeschränkungen und Schließung sämtlicher Kinderbetreuungseinrichtungen im März 2020 kamen Bedenken auf, ob die Maßnahmen zur Eindämmung der Pandemie in Bezug auf Kinder gerechtfertigt sind. Durch die eingeschränkte Betreuung stellte sich die Frage, ob Fälle von Kindeswohlgefährdung möglicherweise übersehen wurden und die Notbetreuung in ihrer Ausgestaltung zur Abwendung einer Kindeswohlgefährdung beitragen konnte.Studiendesign: Es wurden Telefoninterviews mit Leitungskräften des Allgemeinen Sozialen Dienstes (ASD) aus 40 Jugendämtern in Deutschland zu zwei Erhebungszeitpunkten durchgeführt. Im Rahmen der Ausgestaltung und Zusammenarbeit mit Einrichtungen der Notbetreuung werden im vorliegenden Beitrag Herausforderungen und Veränderungen herausgearbeitet.Ergebnisse: Es zeigt sich, dass bereits in den ersten Wochen der Pandemie Notbetreuungsplätze für Kinder aus belasteten Familien zur Verfügung gestellt werden konnten. Herausforderungen zu Beginn waren, dass ausschließlich für Eltern in systemrelevanten Berufen Notbetreuungsplätze vorbehalten wurden, diese aber auch für Eltern aus nichtsystemrelevanten Berufen oder berufstätige Eltern nötig gewesen wären, die durch die fehlende Kinderbetreuung an ihre Belastungsgrenzen gerieten. Auch die mit der erweiterten Notbetreuung fortbestehenden begrenzten Kapazitäten aufgrund von Infektionsschutzmaßnahmen der Einrichtungen stellten die Fachkräfte vor die Aufgabe einer sorgfältigen Prüfung jener Fallkonstellationen, für die ein Notbetreuungsplatz bereitgestellt werden konnte, um den Kinderschutz weiterhin gewährleisten zu können.Diskussion: Fachkräfte konnten vor allem für Kinder in kritischen Lebenslagen und ungünstigen Entwicklungsbedingungen einen Notbetreuungsplatz zur Verfügung stellen, was zum Schutz der Kinder vor einer Kindeswohlgefährdung beitrug. Dennoch kamen Befürchtungen vor einer weiteren Infektionswelle auf, da sich die Situation negativ auf die Familien auswirken könnte. Insgesamt ist festzuhalten, dass es im Rahmen der Pandemie, zu einer veränderten Bedeutungszuschreibung von Kindertageseinrichtungen und Schulen kam.

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    Authors: Yunike Berry;

    Observing the rise in investors in the Indonesian stock exchange, particularly during the Covid 19 pandemic, the author is interested in research on fundamental analysis in assessing stock prices on the Indonesian stock exchange, especially firms in the textile and apparel sectors. This research investigates how financial ratios affect stock values from 2018 to 2020. A total of 16 firms serve as research samples. This research used panel data and was analyzed by a regression test of panel. From the test results, it was found that variables price book value, price earning ratio, quick ratio, return on total assets and total asset turnover has effect on stock price while there was no effect of debt Ratio and rurrent ratio on stock price in garment and textiles sector for 2018-2020.

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    Authors: Mauro Lizot; Paulo Sergio Lima Pereira Afonso; Flavio Trojan; Taise Fátima Mattei; +1 Authors

    Resumo: A doença Covid19, resultante da contaminação pelo vírus SARS-CoV-2, causou efeitos na economia, sobretudo no setor agrícola, que se tornou mais suscetível à elevação de custos não percebidos facilmente. Este estudo tem como objetivo analisar o impacto nos custos de aquisição de insumos, ocasionados pela pandemia do Covid-19, em pequenas propriedades rurais familiares, sob a ótica da metodologia Total Cost of Ownership (TCO). A metodologia empregada nesta investigação foi a do estudo de caso genérico em 12 propriedades rurais familiares, situadas na Região Sul do Brasil, com dados coletados entre abril de 2017 e março de 2020. Foram analisados quatro insumos comuns a todas as propriedades. Os resultados demonstraram que houve um acréscimo de 39,47% nos custos de aquisição dos insumos, equivalente a um aumento médio ponderado de 34,7%, o que impactou negativamente no resultado monetário das propriedades familiares. Concluiu-se que as propriedades foram afetadas pelos efeitos da pandemia no que se refere à compra de insumos, principalmente com o aumento dos custos de aquisição, em decorrência do desabastecimento dos suprimentos essenciais para as operações básicas das pequenas propriedades rurais.

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    Authors: Vicky Andria Kusuma; Hamzah Arof; Sena Sukmananda Suprapto; Bambang Suharto; +2 Authors

    As technology continues to advance, governments around the world have implemented health protocols to minimize direct contact between individuals and objects, in response to the ongoing COVID-19 outbreak. To address this need, a touchless parking portal was designed using a microcontroller-based and internet of things (IoT) -based system, with the Arduino UNO microcontroller device serving as the core component. The system employs an ultrasonic sensor HC-SR04 and passive infrared (PIR) to detect vehicles as they arrive at the portal area, in addition to requiring an ESP32-CAM camera, servo motor, light-emitting diode (LED), I2C 16x2 liquid crystal display (LCD), push button, universal serial bus (USB) to transistor-transistor logic (TTL) converter, power supply, and portal bar. The system builder software was developed using Arduino integrated development environment (IDE), Android, and Blynk. The authors conducted thorough testing and analysis of the system, concluding that its overall performance reaches 100%. Nevertheless, despite the extensive experimentation conducted, there remains a possibility that certain factors could still affect the results. Therefore, caution is advised when interpreting the outcomes of this experiment.

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    Authors: Hatem Fahd Al-Selwi; Nawaid Hassan; Hadhrami Bin Ab Ghani; Nur Asyiqin Binti Amir Hamzah; +1 Authors

    Deep learning and machine learning are becoming more extensively adopted artificial intelligence techniques for machine vision problems in everyday life, giving rise to new capabilities in every sector of technology. It has a wide range of applications, ranging from autonomous driving to medical and health monitoring. For image detection, the best reported approach is the you only look once (YOLO) algorithm, which is the faster and more accurate version of the convolutional neural network (CNN) algorithm. In the healthcare domain, YOLO can be applied for checking the face mask wearing of the people, especially in a public area or before entering any closed space such as a building to avoid the spread of the air-borne disease such as COVID-19. The main challenges are the image datasets, which are unstructured and may grow large, affecting the accuracy and speed of the detection. Secondly is the portability of the detection devices, which are generally dependent on the more portable like NVDIA Jetson Nano or from the existing computer/laptop. Using the low-power NVDIA Jetson Nano system as well as NVDIA giga texel shader extreme (GTX), this paper aims to design and implement real-time face mask wearing detection using the pre-trained dataset as well as the real-time data.

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    Authors: Maulana, Rio Yusri; Dečman, Mitja;

    Purpose: The article aims to provide an updated and comprehensive overview of academic research in the field of collaborative governance and digital transformation, with an emphasis on the emerging topic of collaborative digital transformation. Digital transformation is a recurrent theme in today’s society, fuelled by events such as the Covid-19 pandemic, global climate challenges, and other crises reshaping the world. As societies increasingly rely on digital platforms and online communication, the prime urge and necessity of the human race – i.e., to communicate and collaborate in tackling these challenges – puts collaborative governance in digital transformation high on the agenda of governments, the private sector, and citizens. Design/Methodology/Approach: To address this topic, we performed a bibliometric analysis using various analytical and visualisation tools to evaluate and visualise existing scientific bibliographic materials. The analysis covers 286 articles published in the Scopus and Web of Science databases over the past two decades in the area of collaborative governance and digital transformation, employing established and innovative bibliometric approaches. Graphical analyses are used to illustrate coauthorship, keywords co-occurrence, research topics evolution, and the network of influential researchers within collaborative governance and digital transformation. Findings: The results show that the relationship between collaborative governance and digital transformation is still limited and needs further study, considering that these two concepts have been emerging trends in public administration over the past two decades. In addition, the findings reveal a significant growth in research of these topics over time, although not specifically focused on collaborative digital transformation. Practical Implications: The article provides a summary of key aspects of collaborative governance and digital transformation research and helps lay the foundations for shaping the future of this evolving field of public administration. Thus, it helps researchers understand the development of collaborative digital transformation research over the past two decades, as collaborative digital transformation is a relatively new field of research characterised by rapid growth and evolution. Originality/Value: The research contributes to the understanding of collaborative digital transformation as a distinct research area within the broader concepts of digital transformation and collaborative governance, which is still seeking its own identity in academic literature, and offers a definition of collaborative digital transformation (CDT). Namen: Članek ponuja celovit in posodobljen pregled akademskega raziskovanja na področju sodelovalnega upravljanja in digitalne preobrazbe s poudarkom na novi temi – sodelovalni digitalni preobrazbi. Digitalna preobrazba, ki jo dodatno spodbujajo dogodki, kot so pandemija covida-19, globalni podnebni izzivi in druge krize, je stalnica dandanašnjih razprav. Ker družbe primarno potrebo človeštva, tj. komuniciranje in sodelovanje pri reševanju izzivov, vse bolj prenašajo v digitalno in spletno okolje, je sodelovalno upravljanje na področju digitalne preobrazbe visoko na dnevnem redu vlad, zasebnega sektorja in državljanov. Zasnova/Metodologija/Pristop: Za obravnavo omenjene tematike je bila izvedena bibliometrična analiza, v kateri so bila uporabljena različna analitična in vizualizacijska orodja za vrednotenje in vizualizacijo obstoječih znanstvenih bibliografskih gradiv. Analiza zajema 286 člankov, objavljenih v podatkovnih zbirkah Scopus in Web of Science v zadnjih dveh desetletjih na temo sodelovalnega upravljanja in digitalne preobrazbe, pri čemer so bili uporabljeni uveljavljeni in inovativni bibliometrični pristopi. Soavtorstvo, soobstoj ključnih besed, razvoj raziskovalnih tem in mreže vplivnih raziskovalcev na področju sodelovalnega upravljanja in digitalne preobrazbe so ponazorjeni z grafičnimi analizami. Ugotovitve: Rezultati kažejo, da je povezava med sodelovalnim upravljanjem in digitalno preobrazbo še vedno omejena in jo je treba dodatno preučiti, saj gre za koncepta, ki se v zadnjih dveh desetletjih vse pogosteje pojavljata tudi v javni upravi. Poleg tega ugotovitve razkrivajo, da se je raziskovanje teh tem sčasoma sicer razširilo, vendar ni posebej osredotočeno na sodelovalno digitalno preobrazbo. Vpliv v praksi: Članek povzema ključne vidike raziskav na področju sodelovalnega upravljanja in digitalne preobrazbe ter postavlja temelje za oblikovanje prihodnosti tega razvijajočega se področja javne uprave. S tem pomaga raziskovalcem razumeti razvoj raziskav sodelovalne digitalne preobrazbe v zadnjih dveh desetletjih, saj gre za razmeroma novo raziskovalno področje, za katero sta značilna hitra rast in razvoj. Izvirnost/Vrednost: Raziskava prispeva k razumevanju sodelovalne digitalne preobrazbe kot ločenega raziskovalnega področja znotraj širših konceptov digitalne preobrazbe in sodelovalnega upravljanja, ki se v znanstveni literaturi šele uveljavlja, ter ponuja opredelitev sodelovalne digitalne preobrazbe.

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    Authors: Santos, Naara de C. S.; Trocoli, Rafael O.; Pereira, Monica A. T.;

    ABSTRACT Native Seed Banks of Communities (SBC) are one of the important social technologies that enables the coexistence with the climate in the Semiarid region of Brazil. These banks can supply appropriate seeds due to the genetic improvement carried out by farmers over generations, in addition to the traditional knowledge associated with them. The poor water distribution in part of the states in the Northeast region of Brazil makes family farmers to depend on rainfall and adapted seeds to grow viable crops. In this sense, native seeds are the most suitable due to their robustness and ideal adaptation to the environment and cultivation systems used in the region. Moreover, the conservation of native seeds in germplasm banks is an important strategy for minimizing the impacts of conventional agriculture. Thus, the objective of this study was to map seed banks of communities within the Piemonte Norte do Itapicuru Territory, state of Bahia, Brazil. The research was carried out during the COVID-19 pandemic and presented a qualitative character through a study case methodology. The steps for data collection were: identification of SBC through information from technical advisory entities; georeferencing of the SBC locations; and description of SBC specificities. Eight seed banks were mapped, distributed in three municipalities: Antonio Gonçalves, Campo Formoso, and Pindobaçu. Although the territory is composed of nine municipalities, six of them do not have this technology. RESUMO O uso de Bancos Comunitários de Sementes (BCS) crioulas constitui-se como uma das importantes tecnologias sociais determinantes para a convivência com o semiárido. Tal estratégia apoia-se no fato de que, tais bancos possibilitam a oferta de sementes apropriadas, em virtude da seleção realizada pelos agricultores ao longo de gerações, bem como de todo conhecimento tradicional associado. Considerando a má distribuição hídrica que acomete em parte dos estados da Região Nordeste do Brasil, os agricultores familiares dependem das chuvas, bem como de sementes adaptadas para viabilizar seus cultivos. Nesse cenário, em razão da rusticidade, as sementes crioulas, são as mais adequadas, pois elas são perfeitamente adaptadas ao clima e ao sistema de cultivo utilizado. Diante dessa problemática, visando minimizar os impactos ocasionados pela agricultura convencional, a citar: a redução da agrobiodiversidade, disponibilidade de sementes no momento adequado para a semeadura, uma das estratégias adotadas é a conservação do germoplasma em bancos ou casa de sementes. O presente estudo teve como objetivo mapear os Bancos Comunitários de Sementes no Território de Identidade Piemonte Norte do Itapicuru, localizado no estado da Bahia. A pesquisa foi realizada durante a pandemia da COVID-19 e apresentou caráter qualitativo, sendo utilizada como metodologia de investigação o estudo de caso. A coleta de dados foi realizada em três etapas e como resultado, foram mapeados oito bancos, distribuídos em três municípios sendo estes: Antônio Gonçalves, Campo Formoso e Pindobaçu. Apesar de o território ser composto por nove municípios percebe-se que seis destes não utilizam essa tecnologia.

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    Authors: Elhamma, Azzouz; Rajae El-Moumane;

    {"references": ["Al-Htaybat K., von Alberti-Alhtaybat. L. (2017). Big data and corporate reporting: impacts and paradoxes, Accounting, auditing & accountability journal, 30 (4), 850-873.", "Audrin B., Davoine E. (2017), La fonction RH face \u00e0 la num\u00e9risation des organisations : le cas des outils de communication num\u00e9rique, Management & Avenir (N\u00b0 92), 15-39.", "Banque de France (2018), L'impact des TIC et de la digitalisation sur la productivit\u00e9 et la part du travail dans la valeur ajout\u00e9e : enseignements \u00e0 partir d'un \u00e9chantillon d'entreprises fran\u00e7aises. Document de travail n\u00b0785.", "Becker, W. and Nolte, M. (2019), Die Rolle des Controllings im Rahmen der Digitalisierung Funktionen, Aufgaben und Instrumente, in Becker, W., Eierle, B., Fliaster, A., Ivens, B., Leischnig, A., Pflaum, A. and Sucky, E. (eds) Gesch\u00e4ftsmodelle in der digitalen Welt, Wiesbaden, Springer Fachmedien. 75\u201389.", "Benedetto-Meyer M. et Boboc A. 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Transitions num\u00e9riques et informations comptables, May, Nantes, France. pp.cd-rom. ffhal-01907810f.", "Chambre de commerce des \u00c9tats-Unis (2020), Small Business Coronavirus Impact Poll \u2013 June https://www.uschamber.com/report/small-business-coronavirus-impact-poll-june", "Chenhall R.H. (2003), Management control systems design within its organizational context; findings from contingency-based research and directions for the future, Accounting, Organizations and Society, Vol. 28, n\u00b02/3, p. 127-168.", "Cohen, B., Amor\u00f3s, J. E. & Lundyd, L. (2017). The generative potential of emerging technology to support startups and new ecosystems. 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(ed) Management 4.0 \u2013 Unternehmensf\u00fchrung im digitalen Zeitalter, Berlin, Springer, pp. 389\u2013430.", "Jorissen A., Devinck S. et A.Vanstraelen (1997), Planning and control: are these necessary tools for success? Empirical results of survey and case research on small and medium-sized enterprises compared with research on large enterprises, Congr\u00e8s de l'IAAER, Paris.", "Kalika M. (1987), Structures d'entreprises, r\u00e9alit\u00e9s, d\u00e9terminants, performances, Economica ;", "Khandwalla P. (1977), The Design of Organizations, Harcourt Brace Jovanovich", "Li, L., Su, F., Zhang, W. & Mao, J. Y. (2018). Digital transformation by SME entrepreneurs: A capability perspective. Information Systems Journal, 28 (6), pp. 1129-1157.", "Matt, C., Hess, T. & Benlian, A. (2015). Digital Transformation Strategies. Business & Information Systems Engineering, 57 (5), 339-343.", "Metais-Wiersch et Autissier (2016), la transformation digitale des entreprises. 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(2020), Internet of Things and Big Data as enablers for business digitalization strategies, Technovation, Volume 98.", "The Economist Intelligence Unit report (2019), 2019: the Year of Digital Decisions, https://assets1.dxc.technology/digital_transformation/downloads/Digital_Decisions_Survey_Report.pdf", "Trabucchi, D., Buganza, T. et Pellizzoni, E. (2017). Give away your digital services: Leveraging big data to capture value. Research-Technology Management, 60 (2), 43-52.", "Vasarhelyi, M. A., Kogan, A., Tuttle, B. M. (2015). Big Data in Accounting: An Overview Accounting Horizons. 29(2), 381-396.", "We Are Social et Hootsuite (2021), Digital 2021 global overview report, https://wearesocial.com/digital-2021", "Westerman G., Bonnett D. et McAffee A. (2014), Gagner avec le digital, Paris, Editions Diatein."]} For several years, and especially during the health crisis caused by the Covid-19 pandemic, digitalization has become one of the major challenges for all companies. In this regard, several research works have been carried out to understand the possible effects of digitalization on some areas of management, such as finance (Vasarhelyi et al. 2015, Pan and Seow 2016, etc.), work organization and jobs (Dorn, 2017, etc.), Human resources (Audrin et Davoine, 2017), etc. Unfortunately, this type of work is still absent in the field of management control (Quatrone 2016; Möller et al. 2020). In this context, this article, based on a survey carried out among forty-two Moroccan companies, aims to answer two main questions. First, how can we judge the degree of management control digitalization in the studied companies? Second, does the firm size impact this digitalization? The results obtained show that the management control digitalization is considered to be "moderate" in studied companies. It has also been shown that firm size does not have a statistically significant impact on this digitalization.

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    Authors: Felcia Bel; Sabeen Selvaraj;

    <p>In this research work, coronavirus disease (COVID-19) has been considered to help mankind survive the present-day pandemic. This research is helpful to monitor the patients newly infected by the virus, and patients who have already recovered from the disease, and also to study the flow of virus from similar health issues. In this paper, an Internet of things (IoT) framework has been developed for the early detection of suspected cases. This framework is used for collecting and uploading symptoms (data) through sensor devices to the physician, data analytics center, cloud, and isolation/health centers. The symptoms of the first wave, second wave, and omicron are used to identify the suspects. Five machine learning algorithms which are considered to be the best in the existing literature have been used to find the best machine learning classifier in this research work. The proposed framework is used for the rapid detection of COVID-19 cases from real-world COVID-19 symptoms to mitigate the spread in society. This model also monitors the affected patient who has undergone treatment and recovered. It also collects data for analysis to perform further improvements in algorithms based on daily updated information from patients to provide better solutions to mankind.</p>

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