From the article: "This article evaluates the application of blockchain technology to improve organic or fair-trade food traceability from “Farm to Fork” in light of European regulations. This study aims to shed light on the challenges in the organic food chain to overcome, the drivers for blockchain technology, and the challenges in current projects."
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At the moment of writing of this article, mid-2018, the topic ‘blockchain’ was introduced in the real estate industry in the Netherlands about two years ago. Blockchain will have a large impact in the way we share information and make transactions. Its promise is big, interest in the topic and the number of experiments doubles each year, and not only in the Netherlands, but globally too. So you might expect the number of actual ‘blockchain products’ for the real estate market to follow the same exponential pattern.In reality, however, this is hardly the case at all. Does that mean there are barely any problems to which blockchain is the solution? Perhaps the problems do exist, but the market is not ready yet? And why not? The two most frequently asked questions in the real estate industry are the following: 1. How will blockchain change my business model?2. Where can I buy it so that I can employ it tomorrow?
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Purpose: The main purpose of this thesis to explore the possible application of blockchain technology in solving issues and concerns of members and stakeholders in multi-stakeholder cooperatives, which prevent effective collaboration in governance.Design: This study is performed using an extensive literature study on blockchain technology, relevant business cases solving issues and concerns comparable to these in multi-stakeholder cooperatives and six semi-structured interviews with blockchain experts, using the business case of multi-stakeholder cooperative Gebiedscoöperatie Westerkwartier.Findings: Findings reveal blockchain-based solutions can contribute to solving existing issues and concerns in multi-stakeholder cooperatives, by implementing its main characteristics: creating transparency, immutability and distributed consensus. This results in increased trust, increased efficiency and accuracy in decision-making, decreased administrative costs due to self-executable smart contracts and enables product traceability in supply chains. However, information is retained in supply chains, preventing blockchain from reaching its full potential. In addition, smart contracts are not legally binding in all countries yet and blockchain, as most technologies, is subject to human or technical error.Value: Overall, this study contributes to understanding issues and concerns existing in multistakeholder cooperatives and the potential application and benefit of blockchain technology to solve existing issues preventing effective collaboration. Expert and participation: Jan Veuger
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The current standard in accounting practice is the double-entry approach. Basis of the double-entry approach is that every financial event brings two equal and offsetting entries. Since these financial events are not automatically confirmed by both parties, the accounting quality can be improved. The blockchain mechanism possibly offers a different take on accounting. Based on an experimentation approach, data was collected to compare the double-entry method with the blockchain-based triple-entry method. The results show that the main difference concerns determining the completeness of the financial statement items. In the situation of double-entry accounting, segregation of duties is applied to do so. In the blockchain situation, the underlying mechanism of the blockchain already ensures this.
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Blockchains draw everything they touch into a market logic. Is resistance possible?Activist and artistic engagements with blockchain technology point to (at least) threedifferent sets of tactics that aim to subvert this affordance of the technology. The firstis part of an accellerationist logic: riding the waves of capital until capitalism finallycrashes, funding alternative values with whatever profit was accrued while it lasted.The second are part of prefigurative politics: building alternative blockchain systems,often in the form of decentralized autonomous organizations, or DAOs, that perform adifferent kind of politics and social organization, for example cooperativism or self-organized art funding. Then, there are those that explore how blockchain’s logics canbe subverted to make space for different ways of relating in non-financial and more-than-human ways. In this short essay I would like to focus on this third tactic, and toexplore what it might mean, I've been inspired by Patricia de Vries’ take on “plot workas an artistic praxis” (2022) that builds on decolonial theorist Sylvia Wynter describedas “the plot system” that represented small, imperfect corners of relative self-deter-mination within the larger context of colonial plantations (Wynter 1971, 96). De Vriesasks how artistic work, implicated as it is in institutional and capitalist logics, can per-form plot work to create space for relating outside of those logics. But before I adressthis question, it is important to understand what Wynter understands as the logic ofthe plantation.
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From the article: Blockchain technology may have the potential to fundamentally change society and we might currently witness the dawn of a cryptographically secured trust-free transactions economy. One relatively unexplored application domain is waste management. Incorrect waste management practices may lead to illegal pollution or enable fraudulent transactions. Using a design science approach, we formulate problem areas and evaluate the applicableness of using a blockchain solution to mitigate the problems identified. Our results indicate that it is important that the organization and its infrastructure is prepared for the use of blockchain. There are several conditional challenges that must be overcome to realize blockchain technology’s full potential. Further research is needed in order to grasp a full understanding about the situations in which blockchain technology is beneficial or not.
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Blockchain is a disruptive and rapidly evolving technology with diverse applications, yet its integration into non-technical curricula remains limited and under-studied. This study develops a teaching framework tailored for Business, Management and Economics (BME) programmes, addressing key pedagogical and interdisciplinary challenges. Using a mixed-methods approach, the research incorporates a survey of 129 educators from four European institutions, an analysis of 17 existing Blockchain courses, and interviews with six experts in the field. The findings highlight key barriers, including limited educator expertise and insufficient resources, and propose strategies for overcoming these challenges through accessible materials and modular, adaptable teaching approaches. By delivering actionable insights for the integration of Blockchain into higher education curricula, this study contributes to equipping students with the critical competencies required to thrive in a digital economy.
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Het tekort aan handjes in de accountancy neemt toe. Tegelijk groeit de maatschappelijk druk om bedrijven zo goed mogelijk te controleren, om te zorgen dat ze financieel, fiscaal en qua duurzaamheid in de pas blijven lopen met de (toenemende) regelgeving. Gelukkig komt er steeds meer technologie voorhanden die de accountant kan helpen bij het controleren van de boeken, schetst Eric Mantelaers, hoofd Bureau Vaktechniek, RSM Accountants. Medio juni is hij aan de Open Universiteit gepromoveerd op zijn proefschrift ‘An evaluation of technologies to improve auditing’.
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This article will analyze how blockchain technology is applied tomanage and track cargo movement across the globe. First, thedistribution of goods, as well as the bill of lading and quality assurance,the shipping time with the lowest cost, is always a problem for logisticscompanies. The cost of securing goods during transit or long time tocomplete customs procedures also affects the delivery results. This studywill provide problems for the company as well as the impact of the useof blockchain technology developed by IMB in Maersk 's logisticsmanagement system. Thereby the management of goods as well asguarantee orders to win the trust of customers as well as bringenormous profits for themselves Maersk company and provide a newdirection for Indo-Trans Logistics, Vietnam.
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With this article, I explore the connections between blockchain technology, coloniality, and decolonial practices. Drawing on Sylvia Wynter’s thought on the interdependent systems of colonialism, capitalism, and knowledge, as well as more recent work on the coloniality of digital technologies, I argue that blockchain-based systems reproduce certain dynamics at work in historical colonialism. Additionally, Wynter’s decolonial propositions provide a generative framework to understand countercultural practices with. Inspired by Wynter, Patricia de Vries explores the notion of “plot work as artistic praxis” to ask how artistic work, implicated as it is in capitalist logics, can create space for relating dierently in the context of the exploitations of those dominant logics. I apply this notion to examine how Decentralised Autonomous Organisations (DAOs) in the countercultural blockchain space might contribute to this praxis.
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