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A Real-Time Monitoring System of the Supply Chain Conditions, Products and Means of Transport

Year: 2021 Volume: 15 Issue: 12 486 - 489 Pages

Abstract: Real-time monitoring of the supply chain conditions and procedures is a critical element for the optimal coordination and safety of the deliveries, as well as for the minimization of the delivery time and cost. Real time monitoring requires IoT data streams, which are related to the conditions of the products and the means of transport (e.g., location, temperature/humidity conditions, kinematic state, ambient light conditions, etc.). These streams are generated by battery-based IoT tracking devices, equipped with appropriate sensors, and are transmitted to a cloud-based back-end system. Proper handling and processing of the IoT data streams, using predictive and artificial intelligence algorithms, can provide significant and useful results, which can be exploited by the supply chain stakeholders in order to enhance their financial benefits, as well as the efficiency, security, transparency, coordination and sustainability of the supply chain procedures. The technology, the features and the characteristics of a complete, proprietary system, including hardware, firmware and software tools - developed in the context of a co-funded R&D program - are addressed and presented in this paper. 

An Empirical Analysis of Earnings Management in Australia

Year: 2009 Volume: 3 Issue: 7 1607 - 1623 Pages

Abstract: This is a comprehensive large-sample study of Australian earnings management. Using a sample of 4,844 firm-year observations across nine Australia industries from 2000 to 2006, we find substantial corporate earnings management activity across several Australian industries. We document strong evidence of size and return on assets being primary determinants of earnings management in Australia. The effects of size and return on assets are also found to be dominant in both income-increasing and incomedecreasing earnings manipulation. We also document that that periphery sector firms are more likely to involve larger magnitude of earnings management than firms in the core sector.