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Search Results (213)

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Keywords = outsourced services

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24 pages, 1594 KB  
Article
From Prototype to Practice: A Mixed-Methods Study of a 3D Printing Pilot in Healthcare
by Samuel Petrie, Mohammad Hassani, David Kerr, Alan Spurway, Michael Hamilton and Prosper Koto
Hospitals 2026, 3(1), 2; https://doi.org/10.3390/hospitals3010002 - 27 Jan 2026
Viewed by 85
Abstract
Health systems face pressure to strengthen resilience against supply chain disruptions while maintaining cost-effective service delivery. This mixed-methods study describes a pilot project that integrated 3D printing services into a Canadian provincial health authority. Quantitative data were derived from internal clinical engineering work [...] Read more.
Health systems face pressure to strengthen resilience against supply chain disruptions while maintaining cost-effective service delivery. This mixed-methods study describes a pilot project that integrated 3D printing services into a Canadian provincial health authority. Quantitative data were derived from internal clinical engineering work orders, where a scenario-based economic analysis compared original equipment manufacturer (OEM) procurement with modelled 3D-printed parts. Using conservative assumptions, selected non-electronic structural parts were assigned a fixed unit cost. Qualitative data were collected from two focus groups with clinical engineers and other end-users. Results from an exploratory scenario-based economic analysis suggest that substituting selected structurally simple clinical engineering parts with 3D-printed alternatives would be associated with modelled cost impacts ranging from a 67.4% net increase (OEM prices halved and 3D-printing costs doubled) to a 69.6% cost reduction (OEM prices increased by 10% and 3D-printing costs decreased by 20%). Demand changes affected absolute savings but not the percent difference (58.1% under ±50% quantity changes), and a pessimistic procurement scenario (OEM prices decreased by 30% and 3D-printing costs increased by 50%) reduced savings to 10.3%. Focus groups highlighted perceived benefits and implementation challenges associated with integrating additive manufacturing. Implementation was facilitated through an outsourcing model, which was perceived to shift certain responsibilities and risk-management functions to the vendor. Long-term adoption will require clearer communication and targeted education. This pilot study suggests that, under constrained regulatory scope and scenario-based assumptions, additive manufacturing may contribute to supply chain resilience and may be associated with modelled cost advantages for selected low-risk components. Full article
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18 pages, 317 KB  
Article
Whole-Process Agricultural Production Chain Management and Land Productivity: Evidence from Rural China
by Qilin Liu, Guangcai Xu, Jing Gong and Junhong Chen
Agriculture 2026, 16(2), 206; https://doi.org/10.3390/agriculture16020206 - 13 Jan 2026
Viewed by 251
Abstract
As agricultural labor shifted toward non-farm sectors and the farming population aged, innovative production arrangements became essential to sustain land productivity. While partial agricultural production chain management (PAPM) was widespread, the productivity impact of whole-process agricultural production chain management (WAPM)—a comprehensive model integrating [...] Read more.
As agricultural labor shifted toward non-farm sectors and the farming population aged, innovative production arrangements became essential to sustain land productivity. While partial agricultural production chain management (PAPM) was widespread, the productivity impact of whole-process agricultural production chain management (WAPM)—a comprehensive model integrating all production stages—remained empirically underexplored. Using nationally representative panel data from the China Labor-force Dynamics Survey (CLDS, 2014–2018) for grain-producing households, this study estimates the differential impacts of WAPM and PAPM with a two-way fixed-effects (TWFE) model, supplemented by propensity score matching (PSM) as a robustness check. The results show that WAPM significantly enhanced land productivity. Notably, the effect size of WAPM (coefficient: 0.486) is substantially larger than that of PAPM (coefficient: 0.214), indicating that systematic integration of service chains offers superior efficiency gains over fragmented outsourcing. Mechanism analysis suggests that WAPM improves productivity primarily by alleviating labor constraints and mitigating the disadvantages of small-scale farming. Furthermore, heterogeneity analysis demonstrated that these benefits are amplified in major grain-producing regions and hilly areas. These findings support policies that facilitate a transition from single-link outsourcing toward whole-process integrated service provision. Full article
(This article belongs to the Section Agricultural Economics, Policies and Rural Management)
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19 pages, 425 KB  
Article
A Decision-Support Model for Holistic Energy-Sustainable Fleet Transition
by Antoni Korcyl, Katarzyna Gdowska and Roger Książek
Sustainability 2026, 18(1), 62; https://doi.org/10.3390/su18010062 - 20 Dec 2025
Viewed by 266
Abstract
The transition toward sustainable transport systems requires decision-support tools that help organizations navigate strategic choices under environmental, economic, and operational constraints. This study introduces the Holistic Multi-Period Fleet Planning Problem (HMPFPP), a nonlinear optimization model designed to support long-term, sustainability-oriented fleet modernization. The [...] Read more.
The transition toward sustainable transport systems requires decision-support tools that help organizations navigate strategic choices under environmental, economic, and operational constraints. This study introduces the Holistic Multi-Period Fleet Planning Problem (HMPFPP), a nonlinear optimization model designed to support long-term, sustainability-oriented fleet modernization. The model integrates investment costs, operational performance, emission limits, and dynamic demand into a unified analytical framework, enabling organizations to assess the long-term consequences of their decisions. A notable feature of the HMPFPP is the inclusion of outsourcing as a strategic option, which expands the decision space and helps maintain service performance when internal fleet capacity is constrained. An illustrative ten-year scenario demonstrates that the model generates non-uniform but cost-efficient transition pathways, in which legacy vehicles are gradually replaced by cleaner technologies, and temporary fleet downsizing can be optimal during low-demand periods. Outsourcing is activated only when joint emission and budget constraints make fully internal service provision infeasible. Across the tested instance, the HMPFPP is solved within seconds on standard hardware, confirming its computational tractability for exploratory planning. Taken together, these results indicate that data-driven optimization based on the HMPFPP can provide transparent and robust support for sustainable fleet management and transition planning. Full article
(This article belongs to the Special Issue Decision-Making in Sustainable Management)
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43 pages, 2856 KB  
Article
Secure DNA Cryptosystem for Data Protection in Cloud Storage and Retrieval
by Thangavel Murugan, Varalakshmi Perumal and Nasurudeen Ahamed Noor Mohamed Badusha
Computers 2025, 14(12), 544; https://doi.org/10.3390/computers14120544 - 10 Dec 2025
Viewed by 512
Abstract
In today’s digital era, real-time applications rely heavily on cloud environments for computation, storage, and data retrieval. Data owners outsource sensitive information to cloud storage servers managed by service providers such as Google and Amazon, who are responsible for ensuring data confidentiality. Traditional [...] Read more.
In today’s digital era, real-time applications rely heavily on cloud environments for computation, storage, and data retrieval. Data owners outsource sensitive information to cloud storage servers managed by service providers such as Google and Amazon, who are responsible for ensuring data confidentiality. Traditional cryptographic algorithms, though widely adopted, face challenges related to key management and computational complexity when implemented in the cloud. To overcome these limitations, this research proposes a Secure DNA Cryptosystem (SDNA) based on DNA molecular structures and biological processes. The proposed system generates encoding/decoding tables and encryption/decryption algorithms, using dynamically generated key files to secure communication between data owners and users in the cloud. The DNA-based cryptographic approach enhances data confidentiality, ensures faster computation, and increases resistance to cryptanalysis through dynamic key operations. The experimental results demonstrate the efficiency of the proposed system. For a character count of 16,384, the encryption and decryption times are 852 ms and 822 ms, respectively. Similarly, for a word count of 16,384, the encryption and decryption times are significantly reduced to 75 ms and 62 ms, respectively. These results highlight the superior computational performance and adaptability of the SDNA compared to conventional cryptographic schemes. Overall, performance and security analysis confirm that the proposed SDNA is computationally secure, faster, and flexible for implementation in cloud environments, offering a promising solution for real-time secure data storage and retrieval. Full article
(This article belongs to the Special Issue Emerging Trends in Network Security and Applied Cryptography)
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24 pages, 1824 KB  
Article
Optimal Value-Added Service Outsourcing Strategies and Bilateral Pricing Decisions of Two-Sided Platforms with Symmetric Cross-Network Externalities
by Huabao Zeng, Tong Shu, Yue Yu, Jinhong Li and Shouyang Wang
Symmetry 2025, 17(10), 1730; https://doi.org/10.3390/sym17101730 - 14 Oct 2025
Viewed by 859
Abstract
Value-added services (VASs) are widely used to incentivize user adoption in the platform economy. While considering the symmetry of cross-network externalities of a platform, i.e., suppliers and manufacturers exert balanced and mutually reinforcing influences on each other’s participation, this study develops a stylized [...] Read more.
Value-added services (VASs) are widely used to incentivize user adoption in the platform economy. While considering the symmetry of cross-network externalities of a platform, i.e., suppliers and manufacturers exert balanced and mutually reinforcing influences on each other’s participation, this study develops a stylized game model to investigate platforms’ optimal bilateral user pricing decisions and VAS provision strategies, such as outsourcing to a third-party service provider (Model OS) or in-house provision (Model PS). Then, the platform’s and the third-party service provider’s optimal pricing decisions are derived, and the equilibrium results are compared. The findings demonstrate that a platform should implement Model PS when the outsourced VAS cost coefficient is sufficiently high or the outsourced VAS quality and cost coefficient are low concurrently. Only when the outsourced VAS quality is relatively high and cost coefficient is in a low range should a platform choose Model OS. Additionally, to address the problem of declines in supply chain members’ profits caused by investment in low-quality outsourced VASs (VAS utility provided by a third party exceeds the specific value 1.38), this study also proposes a feasible VAS cost-sharing contract (Model CS) to incentivize the third-party provider to provide investment in high-quality VASs. The contract design can achieve a “win-win” outcome when the sharing ratio is at a moderate rate (especially a range from 0.291 to 0.5) and the outsourced VAS cost coefficient meets suitable thresholds. Full article
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30 pages, 2765 KB  
Article
A Cloud Integrity Verification and Validation Model Using Double Token Key Distribution Model
by V. N. V. L. S. Swathi, G. Senthil Kumar and A. Vani Vathsala
Math. Comput. Appl. 2025, 30(5), 114; https://doi.org/10.3390/mca30050114 - 13 Oct 2025
Viewed by 857
Abstract
Numerous industries have begun using cloud computing. Among other things, this presents a plethora of novel security and dependability concerns. Thoroughly verifying cloud solutions to guarantee their correctness is beneficial, just like with any other computer system that is security- and correctness-sensitive. While [...] Read more.
Numerous industries have begun using cloud computing. Among other things, this presents a plethora of novel security and dependability concerns. Thoroughly verifying cloud solutions to guarantee their correctness is beneficial, just like with any other computer system that is security- and correctness-sensitive. While there has been much research on distributed system validation and verification, nobody has looked at whether verification methods used for distributed systems can be directly applied to cloud computing. To prove that cloud computing necessitates a unique verification model/architecture, this research compares and contrasts the verification needs of distributed and cloud computing. Distinct commercial, architectural, programming, and security models necessitate distinct approaches to verification in cloud and distributed systems. The importance of cloud-based Service Level Agreements (SLAs) in testing is growing. In order to ensure service integrity, users must upload their selected services and registered services to the cloud. Not only does the user fail to update the data when they should, but external issues, such as the cloud service provider’s data becoming corrupted, lost, or destroyed, also contribute to the data not becoming updated quickly enough. The data saved by the user on the cloud server must be complete and undamaged for integrity checking to be effective. Damaged data can be recovered if incomplete data is discovered after verification. A shared resource pool with network access and elastic extension is realized by optimizing resource allocation, which provides computer resources to consumers as services. The development and implementation of the cloud platform would be greatly facilitated by a verification mechanism that checks the data integrity in the cloud. This mechanism should be independent of storage services and compatible with the current basic service architecture. The user can easily see any discrepancies in the necessary data. While cloud storage does make data outsourcing easier, the security and integrity of the outsourced data are often at risk when using an untrusted cloud server. Consequently, there is a critical need to develop security measures that enable users to verify data integrity while maintaining reasonable computational and transmission overheads. A cryptography-based public data integrity verification technique is proposed in this research. In addition to protecting users’ data from harmful attacks like replay, replacement, and forgery, this approach enables third-party authorities to stand in for users while checking the integrity of outsourced data. This research proposes a Cloud Integrity Verification and Validation Model using the Double Token Key Distribution (CIVV-DTKD) model for enhancing cloud quality of service levels. The proposed model, when compared with the traditional methods, performs better in verification and validation accuracy levels. Full article
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15 pages, 626 KB  
Article
Outpatient Parenteral Antimicrobial Therapy in a Tertiary Hospital in France: A Description of Service Models and Costs
by Espérie Burnet, Alicia Le Bras, Guillaume Roucoux, Christian Dupont, Etienne Canouï, Clément Leclaire, Jérémie Zerbit, Pierre Régis Burgel, Clémence Martin, Isabelle Durand-Zaleski and Martin Duracinsky
Antibiotics 2025, 14(10), 971; https://doi.org/10.3390/antibiotics14100971 - 26 Sep 2025
Viewed by 1086
Abstract
Background/Objectives: Outpatient parenteral antimicrobial therapy (OPAT) has been implemented throughout the world for the treatment of most infections. Published studies have focused on OPAT delivery, with limited data on coordination and monitoring practices. Methods: A mixed methods study, using an exploratory sequential design, [...] Read more.
Background/Objectives: Outpatient parenteral antimicrobial therapy (OPAT) has been implemented throughout the world for the treatment of most infections. Published studies have focused on OPAT delivery, with limited data on coordination and monitoring practices. Methods: A mixed methods study, using an exploratory sequential design, was conducted at a tertiary hospital in Paris, France. Ten semi-structured interviews were conducted with prescribing physicians and professionals involved in OPAT coordination and monitoring. A general inductive approach was used to analyze verbatim data and build a framework for OPAT model characterization. Cost estimates, using a standardized scenario, were applied to each model. Results: Five OPAT coordination and monitoring models were identified. All OPATs were administered by visiting nurses in the patient’s home. Referral to an infectious disease physician was not systematic, and three models, with 3 to 50 OPAT episodes/year each, outsourced hospital-to-home coordination and monitoring to external medical service and device providers. Only one OPAT model, with 450 OPATs annually, included a nurse specialist within the unit to coordinate and monitor treatment. Clinically and/or socially vulnerable patients received OPAT through hospital at home services, which reported 30 OPATs/year. Under the standardized clinical scenario applied to each OPAT model, weekly costs ranged from EUR 1445 to EUR 2308. Conclusions: The diversity of OPAT coordination and monitoring practices identified within a single hospital suggests that similar trends may be observed in other settings, in France and elsewhere. Identifying the most cost-effective OPAT service model could guide stakeholders and facilitate the implementation of best practice recommendations in line with antimicrobial stewardship principles. Full article
(This article belongs to the Special Issue Antimicrobial Stewardship—from Projects to Standard of Care)
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16 pages, 495 KB  
Article
Compulsory Black-Box Traceable CP-ABE with Outsourcing of Computation
by Ying Hu, Huidong Qiao, Jiangchun Ren, Zhiying Wang, Junxian Li and Peng Han
Symmetry 2025, 17(9), 1539; https://doi.org/10.3390/sym17091539 - 15 Sep 2025
Viewed by 638
Abstract
As an asymmetric encryption method capable of performing one-to-many encryption, the ciphertext-policy attribute-based encryption (CP-ABE) is widely recognized as an ideal cryptographic tool for cloud-based applications. It can empower data owners to independently and flexibly define and enforce access control policies for cloud-stored [...] Read more.
As an asymmetric encryption method capable of performing one-to-many encryption, the ciphertext-policy attribute-based encryption (CP-ABE) is widely recognized as an ideal cryptographic tool for cloud-based applications. It can empower data owners to independently and flexibly define and enforce access control policies for cloud-stored data. However, the practical implementation of CP-ABE-based cryptographic access control remains hindered by critical challenges. Firstly, malicious users may engage in key abuse by delegating attribute keys to unauthorized parties or exploiting their keys to construct decryption black-boxes for providing illegal decryption services. Consequently, a secure CP-ABE scheme must incorporate the capability to trace such malicious users who misuse their privileges. Secondly, for resource-constrained IoT devices, the substantial computational overhead of CP-ABE becomes prohibitive, making its deployment in scenarios like IoT-cloud services particularly challenging. In this paper, we propose a new CP-ABE scheme with black-box traceability and computational outsourcing capabilities. Our scheme can improve the tracing efficiency from O(N3) or O(rlogN) (as seen in traditional schemes) to O(1), where N is the number of system users. Furthermore, the proposed scheme features compulsory traceability and maintains outstanding performance in the aspects of encryption, decryption, and tracing operations. Full article
(This article belongs to the Special Issue Symmetry and Asymmetry in Information Security and Network Security)
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24 pages, 762 KB  
Article
Exploring Behavioral Mechanisms of BIM Outsourcing in Construction Enterprises: A TPB-Based Empirical Study from China
by Jinchao Ma, Shufei Mao, Wenxin Lin and Xiaoliu Zhu
Buildings 2025, 15(17), 3032; https://doi.org/10.3390/buildings15173032 - 26 Aug 2025
Viewed by 982
Abstract
Building Information Modeling (BIM) is an innovative and effective solution to transform the Architecture, Engineering, and Construction (AEC) sector, offering advantages that extend across the entire lifecycle of project management. Nonetheless, several obstacles hinder the comprehensive implementation of BIM. As a result of [...] Read more.
Building Information Modeling (BIM) is an innovative and effective solution to transform the Architecture, Engineering, and Construction (AEC) sector, offering advantages that extend across the entire lifecycle of project management. Nonetheless, several obstacles hinder the comprehensive implementation of BIM. As a result of these obstacles, construction enterprises opt to delegate the development and utilization of BIM models to specialized outsourcing providers that focus on BIM services. Since limited research focused on examining the formation mechanisms behind BIM outsourcing process, this paper elucidates the mechanisms that underpin BIM outsourcing behavior by applying Ajzen’s theory of planned behavior (TPB) and integrating transition costs along with institutional pressures theory. The behavioral model underwent empirical validation through the application of partial least squares structural equation modeling (PLS-SEM) on survey data collected from construction engineers working for construction enterprises in China. The results indicated that (1) BIM outsourcing degree is motivated by an organization’s BIM outsourcing intention and BIM application capability; (2) behavioral attitudes, especially external production cost advantage, contributes the most toward achieving a high BIM outsourcing intention, followed by normative pressures; (3) transition cost contributes the most toward achieving a low BIM outsourcing intention. This research expands the theoretical framework of the TPB and provides insight into BIM outsourcing behavior in construction enterprises. Full article
(This article belongs to the Section Construction Management, and Computers & Digitization)
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26 pages, 505 KB  
Article
Cost Modeling for Pickup and Delivery Outsourcing in CEP Operations: A Multidimensional Approach
by Ermin Muharemović, Amel Kosovac, Muhamed Begović, Snežana Tadić and Mladen Krstić
Logistics 2025, 9(3), 96; https://doi.org/10.3390/logistics9030096 - 17 Jul 2025
Viewed by 1723
Abstract
Background: The growth of parcel volumes in urban areas, largely driven by e-commerce, has increased the complexity of pickup and delivery operations. To meet demands for cost efficiency, flexibility, and sustainability, CEP (Courier, Express, and Parcel) operators increasingly outsource segments of their [...] Read more.
Background: The growth of parcel volumes in urban areas, largely driven by e-commerce, has increased the complexity of pickup and delivery operations. To meet demands for cost efficiency, flexibility, and sustainability, CEP (Courier, Express, and Parcel) operators increasingly outsource segments of their last-mile networks. Methods: This study proposes a novel multidimensional cost model for outsourcing, integrating five key variables: transport unit type (parcel/pallet), service phase (pickup/delivery), vehicle category, powertrain type, and delivery point type. The model applies correction coefficients based on internal operational costs, further adjusted for location and service quality using a bonus/malus mechanism. Results: Each cost component is calculated independently, enabling full transparency and route-level cost tracking. A real-world case study was conducted using operational data from a CEP operator in Bosnia and Herzegovina. The model demonstrated improved accuracy and fairness in cost allocation, with measurable savings of up to 7% compared to existing fixed-price models. Conclusions: The proposed model supports data-driven outsourcing decisions, allows tailored cost structuring based on operational realities, and aligns with sustainable last-mile delivery strategies. It offers a scalable and adaptable tool for CEP operators seeking to enhance cost control and service efficiency in complex urban environments. Full article
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21 pages, 699 KB  
Article
Remote Intent Service: Supporting Transparent Task-Oriented Collaboration for Mobile Devices
by Seyul Lee, Sooyong Kang and Hyuck Han
Electronics 2025, 14(14), 2849; https://doi.org/10.3390/electronics14142849 - 16 Jul 2025
Viewed by 696
Abstract
Platform support for mobile collaboration among multiple smart devices has been an active research issues in the computing community. Using platform-level collaboration functionalities, a mobile device can share its resources, I/O events, and even apps easily with other devices, which enables developing a [...] Read more.
Platform support for mobile collaboration among multiple smart devices has been an active research issues in the computing community. Using platform-level collaboration functionalities, a mobile device can share its resources, I/O events, and even apps easily with other devices, which enables developing a new kind of application that runs across multiple devices. In this work, we further extend the collaboration functionalities in mobile platforms by developing a novel platform service, remote intent service (RIS),which enables a running application in a device to outsource the execution of a specific task to another application in a remote device. Using the remote intent service, for example, we can view an attached document to an email, using a document viewer application in a remote device that has a larger screen, or conveniently browse an audio file that exists on another mobile device and play it locally. We implemented the remote intent service to the Android platform and measured the latency for executing such tasks in a remote device. The experimental results confirm that the remote intent service, for sending the intent plus retrieving the result, incurs an additional delay of less than 250 ms in total, and thus, it is practical. Full article
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17 pages, 1472 KB  
Article
A Wallboard Outsourcing Recommendation Method Based on Dual-Channel Neural Networks and Probabilistic Matrix Factorization
by Hongen Yang, Shanhui Liu, Yangzhen Cao, Yuanyang Wang and Chaoyang Li
Electronics 2025, 14(14), 2792; https://doi.org/10.3390/electronics14142792 - 11 Jul 2025
Cited by 1 | Viewed by 526
Abstract
Wallboard outsourcing is a critical task in cloud-based manufacturing, where demand enterprises seek suitable suppliers for machining services through online platforms. However, the recommendation process faces significant challenges, including sparse rating data, unstructured textual descriptions from suppliers, and complex, non-linear user preferences. To [...] Read more.
Wallboard outsourcing is a critical task in cloud-based manufacturing, where demand enterprises seek suitable suppliers for machining services through online platforms. However, the recommendation process faces significant challenges, including sparse rating data, unstructured textual descriptions from suppliers, and complex, non-linear user preferences. To address these issues, this paper proposes AttVAE-PMF, a novel recommendation method based on dual-channel neural networks and probabilistic matrix factorization. Specifically, an attention-enhanced long short-term memory (LSTM) is employed to extract semantic features from free-text supplier descriptions, while a variational autoencoder (VAE) is used to model latent preferences from sparse demand-side ratings. These two types of latent representations are then fused via probabilistic matrix factorization (PMF) to complete the rating matrix and infer enterprise preferences. Experiments conducted on both the wallboard dataset and the MovieLens-100K dataset demonstrate that AttVAE-PMF outperforms baseline methods—including PMF, DLCRS, and SSAERec—in terms of convergence speed and robustness to data sparsity, validating its effectiveness in handling sparse and heterogeneous information in wallboard outsourcing recommendation scenarios. Full article
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25 pages, 468 KB  
Review
Analysing the Factors Contributing to the Decline of Auditors Globally and Avenue for Future Research: A Scoping Review
by Thameenah Abrahams and Masibulele Phesa
J. Risk Financial Manag. 2025, 18(7), 363; https://doi.org/10.3390/jrfm18070363 - 1 Jul 2025
Cited by 3 | Viewed by 5644
Abstract
Aim: This article explores the contributing factors to the decline in the number of auditors globally and aims to provide the consequences and possible recommendations. Auditors play a critical role in ensuring transparency, trust, and credibility of financial statements. However, the profession is [...] Read more.
Aim: This article explores the contributing factors to the decline in the number of auditors globally and aims to provide the consequences and possible recommendations. Auditors play a critical role in ensuring transparency, trust, and credibility of financial statements. However, the profession is experiencing a decline across the globe. The decrease in the number of registered auditors has become a pressing issue, raising concerns about the future of the assurance industry’s ability to maintain the number of registered auditors and continue providing assurance services to public and private entities or companies. Methodology: A scoping-review methodology was adopted to analyse the existing literature on the global decline in the number of auditors. This approach utilises research evidence to identify trends, challenges, and opportunities within the audit profession. Relevant studies were sourced from databases such as ScienceDirect, Google Scholar, and ResearchGate, as well as the grey literature. Main findings: This study identifies a combination of factors driving the decline of auditors globally. Economic pressures, such as cost reduction initiatives and outsourcing, have impacted the demand for traditional auditing services. Complex regulatory requirements have increased barriers to entry, while technological advancements, such as artificial intelligence, are disrupting traditional auditing roles. Additionally, the profession suffers from negative perceptions regarding workload, remuneration, and work–life balance, discouraging new entrants. Practical implications: The findings emphasise the urgent need for the auditing profession to adapt to evolving challenges. Stakeholders, including regulatory bodies and professional organisations, must address issues such as technological integration, career development pathways, and regulatory simplification. Enhanced public awareness campaigns and training initiatives are critical to attracting and retaining professional talent. Contribution: This study contributes to the limited body of knowledge on the global decline of auditors by creating a broad spectrum of evidence. It highlights actionable strategies to address the profession’s challenges and provides a foundation for future research on sustaining the relevance of auditors in a dynamic global economy. Full article
(This article belongs to the Special Issue Financial Management)
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13 pages, 226 KB  
Entry
What Options Are Available for Delivering Public Services, and How Do Local Governments Choose Between Them?
by Scott Lamothe and Meeyoung Lamothe
Encyclopedia 2025, 5(3), 89; https://doi.org/10.3390/encyclopedia5030089 - 27 Jun 2025
Viewed by 1836
Definition
Local governments provide numerous services to their citizens. In doing so, they utilize two primary methods to deliver them: (1) producing them in-house with their own employees and equipment or (2) outsourcing them to external actors, which may take the form of other [...] Read more.
Local governments provide numerous services to their citizens. In doing so, they utilize two primary methods to deliver them: (1) producing them in-house with their own employees and equipment or (2) outsourcing them to external actors, which may take the form of other public agencies, for-profit firms, or non-profit organizations. In this entry, the authors review the logic of why local governments might choose one mechanism over another. The goal is to give readers a feel for the state of the academic literature in this regard. After reviewing basic concepts, such as the difference between the “provision” and “production” of services, the authors frame the discussion in terms of a variety of lenses used by scholars attempting to better understand the determinants of such decision-making. These include agency theory, transaction cost economics, and New Public Management. The authors also consider the role that management capacity plays in allowing cities to successfully deliver services to their constituents. Additionally, the authors offer a discussion regarding how local governments partner with non-profits in less formal ways than contracting to ensure their citizens have access to needed services. Finally, there is a review of the tradeoffs between efficiency and other values that should be accounted for when arranging service production. Full article
(This article belongs to the Collection Encyclopedia of Social Sciences)
34 pages, 2874 KB  
Article
RACHEIM: Reinforced Reliable Computing in Cloud by Ensuring Restricted Access Control
by Urvashi Rahul Saxena and Rajan Kadel
Network 2025, 5(2), 19; https://doi.org/10.3390/network5020019 - 9 Jun 2025
Cited by 2 | Viewed by 1188 | Correction
Abstract
Cloud computing has witnessed rapid growth and notable technological progress in recent years. Nevertheless, it is still regarded as being in its early developmental phase, with substantial potential remaining to be explored—particularly through integration with emerging technologies such as the Metaverse, Augmented Reality [...] Read more.
Cloud computing has witnessed rapid growth and notable technological progress in recent years. Nevertheless, it is still regarded as being in its early developmental phase, with substantial potential remaining to be explored—particularly through integration with emerging technologies such as the Metaverse, Augmented Reality (AR), and Virtual Reality (VR). As the number of service users increases, so does the demand for computational resources, leading data owners to outsource processing tasks to remote cloud servers. The internet-based delivery of cloud computing services consequently expands the attack surface and impacts the trust relationship between the service user and the service provider. To address these challenges, this study proposes a restricted access control framework based on homomorphic encryption (HE) and identity-based encryption (IBE) mechanisms. A formal analysis of the proposed model is also conducted under an unauthenticated communication model. Simulation results indicate that the proposed approach achieves a 20–40% reduction in encryption and decryption times, respectively, compared with existing state-of-the-art homomorphic encryption schemes. The simulation was performed using a 2048-bit key and data size, consistent with current industry standards, to improve key management efficiency. Additionally, the role-based hierarchy was implemented in a Salesforce cloud environment to ensure secure and restricted access control. Full article
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