The aim of our systematic review was to inspect the recently published literature on decentralized governance systems and integrate the insights it articulates on blockchain technology and smart contracts by employing Preferred Reporting Items for Systematic Reviews and Meta-analysis (PRISMA) guidelines. Throughout January and May 2022, a quantitative literature review of ProQuest, Scopus, and the Web of Science databases was carried out, with search terms including “city” + “blockchain technology”, “smart contracts”, and “decentralized governance systems”. As the analyzed research studies were published between 2016 and 2022, only 371 sources satisfied the eligibility criteria. A Shiny app was harnessed for the PRISMA flow diagram to include evidence-based acquired and handled data. Analyzing the most recent and relevant sources and leveraging screening and quality assessment tools such as AMSTAR, Dedoose, Distiller SR, ROBIS, and SRDR, we integrated the core outcomes and robust correlations related to smart urban governance. As data visualization tools, for initial bibliometric mapping dimensions were harnessed, together with layout algorithms provided by VOSviewer. Future research should investigate smart contract governance of blockchain applications and infrastructure using decision-making tools and spatial cognition algorithms.

Research background: The article explores the integration of Artificial Intelligence (AI) in predictive maintenance (PM) within Industrial Internet of Things (IIoT) context. It addresses the increasing importance of leveraging advanced technologies to enhance maintenance practices in industrial settings. Purpose of the article: The primary objective of the article is to investigate and demonstrate the application of AI-driven PM in the IIoT. The authors aim to shed light on the potential benefits and implications of incorporating AI into maintenance strategies within industrial environments. Methods: The article employs a research methodology focused on the practical implementation of AI algorithms for PM. It involves the analysis of data from sensors and other sources within the IIoT ecosystem to present predictive models. The methods used in the study contribute to understanding the feasibility and effectiveness of AI-driven PM solutions. Findings & value added: The article presents significant findings regarding the impact of AI-driven PM on industrial operations. It discusses how the implementation of AI technologies contributes to increased efficiency. The added value of the research lies in providing insights into the transformative potential of AI within the IIoT for optimizing maintenance practices and improving overall industrial performance.

The influence of artificial intelligence (AI) in smart cities has resulted in enhanced efficiency, accessibility, and improved quality of life. However, this integration has brought forth new challenges, particularly concerning data security and privacy due to the widespread use of Internet of Things (IoT) technologies. The article aims to provide a classification of scientific research relating to artificial intelligence in smart city issues and to identify emerging directions of future research. A systematic literature review based on bibliometric analysis of Scopus and Web of Science databases was conducted for the study. Research query included TITLE-ABS-KEY (“smart city” AND “artificial intelligence”) in the case of Scopus and TS = (“smart city” AND “artificial intelligence”) in the case of the Web of Sciences database. For the purpose of the analysis, 3101 publication records were qualified. Based on bibliometric analysis, seven research areas were identified: safety, living, energy, mobility, health, pollution, and industry. Urban mobility has seen significant innovations through AI applications, such as autonomous vehicles (AVs), electric vehicles (EVs), and unmanned aerial vehicles (UAVs), yet security concerns persist, necessitating further research in this area. AI’s impact extends to energy management and sustainability practices, demanding standardised regulations to guide future research in renewable energy adoption and developing integrated local energy systems. Additionally, AI’s applications in health, environmental management, and the industrial sector require further investigation to address data handling, privacy, security, and societal implications, ensuring responsible and sustainable digitisation in smart cities.

Research background: Enterprises manage earnings in an effort to balance their profit fluctuations to provide increasingly consistent earnings in every reporting period. Earnings management is legal and very effective method of accounting techniques and may be used to obtain specific objectives of the enterprises involving the manipulation of accruals. Therefore, there is a need to analyze it in the context of group of countries, while the issue of their detection in the new ways appears. Purpose of the article: The analysis of annual earnings before interest and taxes (EBIT) of 5,640 enterprises from the Visegrad Four during the period 2009?2018 confirms that the development of earnings management in these countries is not a randomness. Thus, the aim of this article is to determine the existence of positive trend in earnings management and to detect the change-point in its development for each Visegrad country. Methods: Grubbs test, Mann-Kendall trend test and Buishand test were used as appropriate statistical methods. Mann-Kendall test identifies significant monotonic trend occurrence in earnings manipulation in every country. Buishand test indicates significant years, which divides the development of EBIT into two homogenous groups with individual central lines. Findings & Value added: Based on the statistical analysis applied, we rejected randomness in the managing of earning, but we determined the trend of its increasing. The positive earnings manipulation was not homogenous in the analyzed period, however, a change-point was defined. Year 2014 was identified as a break-point for Slovak, Polish and Hungarian enterprises considering the earnings manipulation. Year 2013 was detected as a change-point in Czech enterprises. The methodical approach used may be very helpful for researchers from other countries to determine, detect and understand earnings management as well as for the investors to make decisions based on a specificities of an individual country.

Earnings management is one of the most challenging, debated and controversial topics in finance and financial management. Organisational, legislative, and social norms regarding the ethics of earnings management may vary significantly, with the views of top management and economic environment playing significant roles in shaping the organisational social norm. Thus, the aim of this research is to assess if earnings management is the common practice of enterprises within V4 countries. A novel approach of the selection process to assess the ability of selected earnings management detection models was applied. To highlight discrepancies and similarities among the countries, the non-parametric alternative of analysis of variance was applied. The research confirmed that enterprises do manipulate earnings, typical is upward manipulation. Furthermore, the research unveiled the extent of manipulation with earnings in unique country samples and thus emphasised the importance of both corporate and national ethical principles and managerial decisions, which affect corporate financial reporting quality. However, it is increasingly challenging to identify various aspects and incentives which forced enterprises operating at the global level to smooth and inflate earnings to improve earnings presented in the financial statements and to misinterpret financial results.

Relevant research has investigated how predictive modeling algorithms, deep-learning-based sensing technologies, and big urban data configure immersive hyperconnected virtual spaces in digital twin cities: digital twin modeling tools, monitoring and sensing technologies, and Internet-of-Things-based decision support systems articulate big-data-driven urban geopolitics. This systematic review aims to inspect the recently published literature on digital twin simulation tools, spatial cognition algorithms, and multi-sensor fusion technology in sustainable urban governance networks. We integrate research developing on how blockchain-based digital twins, smart infrastructure sensors, and real-time Internet of Things data assist urban computing technologies. The research problems are whether: data-driven smart sustainable urbanism requires visual recognition tools, monitoring and sensing technologies, and simulation-based digital twins; deep-learning-based sensing technologies, spatial cognition algorithms, and environment perception mechanisms configure digital twin cities; and digital twin simulation modeling, deep-learning-based sensing technologies, and urban data fusion optimize Internet-of-Things-based smart city environments. Our analyses particularly prove that virtual navigation tools, geospatial mapping technologies, and Internet of Things connected sensors enable smart urban governance. Digital twin simulation, data visualization tools, and ambient sound recognition software configure sustainable urban governance networks. Virtual simulation algorithms, deep learning neural network architectures, and cyber-physical cognitive systems articulate networked smart cities. Throughout January and March 2023, a quantitative literature review was carried out across the ProQuest, Scopus, and Web of Science databases, with search terms comprising “sustainable urban governance networks” + “digital twin simulation tools”, “spatial cognition algorithms”, and “multi-sensor fusion technology”. A Preferred Reporting Items for Systematic Reviews and Meta-analysis (PRISMA) flow diagram was generated using a Shiny App. AXIS (Appraisal tool for Cross-Sectional Studies), Dedoose, MMAT (Mixed Methods Appraisal Tool), and the Systematic Review Data Repository (SRDR) were used to assess the quality of the identified scholarly sources. Dimensions and VOSviewer were employed for bibliometric mapping through spatial and data layout algorithms. The findings gathered from our analyses clarify that Internet-of-Things-based smart city environments integrate 3D virtual simulation technology, intelligent sensing devices, and digital twin modeling.