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In the Next Issues
In the next issues of the MEST Journal, among others, we will publish:
Zoran Cekerevac and Petar Cekerevac
BLOCKCHAIN IN SMALL-SCALE LOGISTICS: OPERATIONAL AND STRATEGIC BENEFITS, AND IMPLEMENTATION CHALLENGES FOR MSMEs To read the article before publishing click here
Abstract:
The integration of blockchain technology into micro and small logistics enterprises (MSLEs) presents an opportunity for enhanced transparency, traceability, and operational efficiency. Traditionally perceived as suitable only for large-scale systems, blockchain is increasingly becoming feasible for resource-constrained environments. This paper examines technical, economic, and organizational aspects of blockchain implementation within MSLEs, supported by literature analysis, real-world case studies (TradeLens, TE-FOOD, Modum, Slync.io), and simulated applications for two model enterprises — PickupPoint and LastMileCo. The research highlights the value of blockchain in automating delivery confirmation, securing digital invoicing, and improving data consistency across transport and warehouse systems. The study also identifies ...
The integration of blockchain technology into micro and small logistics enterprises (MSLEs) presents an opportunity for enhanced transparency, traceability, and operational efficiency. Traditionally perceived as suitable only for large-scale systems, blockchain is increasingly becoming feasible for resource-constrained environments. This paper examines technical, economic, and organizational aspects of blockchain implementation within MSLEs, supported by literature analysis, real-world case studies (TradeLens, TE-FOOD, Modum, Slync.io), and simulated applications for two model enterprises — PickupPoint and LastMileCo. The research highlights the value of blockchain in automating delivery confirmation, securing digital invoicing, and improving data consistency across transport and warehouse systems. The study also identifies practical challenges, including cost barriers, integration complexity, regulatory uncertainties, and the need for technical upskilling. These are addressed through stepwise implementation strategies and modular adoption approaches. Findings indicate that even minimal-scale blockchain deployment can lead to measurable gains, with return on investment estimated at 6–18 months. The paper concludes with recommendations for industry adoption and policy development, advocating for regulatory sandbox environments and incentives tailored to the logistics SME context. Blockchain should be seen not merely as a technical tool, but as a strategic enabler of resilient and digitally mature supply chain operations.
Keywords: blockchain technology, micro and small enterprises (MSMEs), logistics process optimization, smart contracts, traceability and data integrity, digital transformation in supply chains, sustainable logistics
TEACHER MENTORING AND PERCEIVED RESEARCH COMPETENCE: A STUDY OF HSS UNDERGRADUATES To read the article before publishing click here
Abstract: Driven by China’s national initiatives to develop the ‘New Liberal Arts’ and enhance undergraduates’ innovation, fostering research competence among students in the humanities and social sciences (HSS) has become a critical priority. This study aims to explore the impact of teacher mentoring on the perceived research competence of undergraduates in the HSS and its internal mechanism. To examine the research context, this study employed a mixed-methods approach, combining a questionnaire survey (n = 98) and semi-structured interviews (n = 8), conducted with students from four "Double First-Class" universities in China. Quantitative data show ...
Driven by China’s national initiatives to develop the ‘New Liberal Arts’ and enhance undergraduates’ innovation, fostering research competence among students in the humanities and social sciences (HSS) has become a critical priority. This study aims to explore the impact of teacher mentoring on the perceived research competence of undergraduates in the HSS and its internal mechanism. To examine the research context, this study employed a mixed-methods approach, combining a questionnaire survey (n = 98) and semi-structured interviews (n = 8), conducted with students from four "Double First-Class" universities in China. Quantitative data show that both academic guidance and emotional care from teachers are significantly positively correlated with the students' research competence. Regression analysis further indicates that the role of emotional care is even more prominent. Qualitative interviews reveal that students’ investment, targeted teacher guidance, and emotional encouragement collectively serve as key pillars in enhancing research competence. Finally, the paper proposes practical recommendations to improve undergraduate research training and teacher-student interactions at the levels of students, teachers, and university administration.
Keywords: Mentoring; Humanities and Social Sciences; Undergraduate Research; Research Competence; China.
IMPACT OF EXPERT SYSTEMS ON IMPROVING ACCOUNTING INFORMATION SYSTEM QUALITY
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Abstract:
This study aims to investigate the impact of expert systems on improving the quality of accounting information systems (AIS) in Algeria. Digitalization and automation have become firmly established practices across financial and administrative domains. Among these advancements, intelligent accounting systems play a decisive role in improving data quality and enhancing the precision of financial reporting. These improvements directly support more informed and reliable managerial decisions. A quantitative explanatory research design was used to investigate whether the adoption of expert systems has an impact on the four dimensions of AIS quality: accuracy and reliability of accounting data, timeliness of financial information, relevance and completeness, and efficiency and ease of system use. Questionnaire data were gathered through ...
This study aims to investigate the impact of expert systems on improving the quality of accounting information systems (AIS) in Algeria. Digitalization and automation have become firmly established practices across financial and administrative domains. Among these advancements, intelligent accounting systems play a decisive role in improving data quality and enhancing the precision of financial reporting. These improvements directly support more informed and reliable managerial decisions. A quantitative explanatory research design was used to investigate whether the adoption of expert systems has an impact on the four dimensions of AIS quality: accuracy and reliability of accounting data, timeliness of financial information, relevance and completeness, and efficiency and ease of system use. Questionnaire data were gathered through email to 150 accounting professionals (73 usable responses). The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The study's results demonstrated that expert systems have a positive impact on all dimensions of AIS quality. The strongest relationships were observed with the accuracy and reliability of data, followed by timeliness, relevance, and efficiency. The findings demonstrate the strategic importance of expert systems in improving the performance of accounting information systems (AIS). They also provide actionable insights for accounting professionals and institutions seeking to advance their digital competencies. The study makes a valuable contribution to the literature by addressing a geographic gap and presenting evidence from a developing country context.
Keywords: Accounting information system, Expert systems, Data quality, System efficiency, Artificial Intelligence.
DIGITAL SELF-ASSESMENT AS A FOUNDATION FOR THE DIGITAL TRANSFORMATION OF THE ENTERPRISE To read the article before publishing click here
Abstract:
Changes in the socio-economic environment demand greater awareness of intensifying competition, which in turn stimulates efforts toward business improvement. One result of this drive is continuous improvement in the quality of operations and environmental management, leading to a stronger market position. Even the world's largest and most successful companies must, in the face of unpredictable market changes and rapid technological development, adopt flexible business principles — or risk being outpaced by more adaptive competitors. Business process management should ...
Changes in the socio-economic environment demand greater awareness of intensifying competition, which in turn stimulates efforts toward business improvement. One result of this drive is continuous improvement in the quality of operations and environmental management, leading to a stronger market position. Even the world's largest and most successful companies must, in the face of unpredictable market changes and rapid technological development, adopt flexible business principles — or risk being outpaced by more adaptive competitors. Business process management should be flexible and simple to adapt to market requirements, yet sufficiently complex and integrated to ensure operational coherence. The company defines its mission as enhancing its core business through the adoption of cutting-edge knowledge and technology in the field of digitization, whose quality derives from a commitment to excellence across all domains. To achieve this, the company aims to embed the principles of quality digital culture and excellence in daily corporate practice. This paper explores digital maturity self-assessment in companies, based on the Lipovec-Rozman-King Business Organizational Model. An example of self-assessment of a modern small enterprise is given.
Keywords: Digital Transformation, Management, Business and Organization, Self-assessment.
DOES TRESPASSING REQUIRE HUMAN ACTION? REJOINDER TO KINSELLA AND ARMOUTIDIS ON EVICTIONISM To read the article before publishing click here
Abstract: Libertarian scholars Kinsella and Armoutidis criticize the libertarian theory of evictionism. This is a principled compromise between the pro-life and the pro-choice positions. Its conclusion overlaps with the former in the last trimester of pregnancy and with the latter in the first two trimesters. That is, the pregnant mother may expel the fetus from her body whenever she wishes but may not ever kill this pre-born baby. This theory is predicated upon the notion that the unwanted fetus is a trespasser; an innocent one, to be sure. Thus, he may be expelled from ...
Libertarian scholars Kinsella and Armoutidis criticize the libertarian theory of evictionism. This is a principled compromise between the pro-life and the pro-choice positions. Its conclusion overlaps with the former in the last trimester of pregnancy and with the latter in the first two trimesters. That is, the pregnant mother may expel the fetus from her body whenever she wishes but may not ever kill this pre-born baby. This theory is predicated upon the notion that the unwanted fetus is a trespasser; an innocent one, to be sure. Thus, he may be expelled from her body, her private property, but not treated as a criminal, since he is innocent of any crime. Evictionism stands or falls on this one claim. If the fetus is not a trespasser, this solution to the abortion controversy is a failure. Kinsella (2023) and Armoutidis (2024) maintain, to the contrary, that trespassing is a human action, and that the fertilized egg, the beginning of human life, is capable of nothing such thing. This essay aims to refute their position.
Lyudmila Prigoda, Madina Alikaeva, and Zoran Cekerevac
ECONOMIC SANCTIONS IN A GLOBAL CONTEXT: RUSSIA’S ADAPTATION AND SPILLOVER EFFECTS To read the article before publishing click here
Abstract: This study aims to provide a comprehensive analysis of the impact of sanctions policy on economic stability across various countries and to assess the degree of interrelation between imposed sanctions and inflationary pressures within their respective economies. The initial hypothesis assumed a direct correlation between measures of economic isolation and significant negative outcomes for the targeted economies. However, the findings suggest that such an assertion warrants careful reconsideration and a case-specific examination of individual structural factors. For example, the Russian economy has exhibited notable resilience despite a . . .
This study aims to provide a comprehensive analysis of the impact of sanctions policy on economic stability across various countries and to assess the degree of interrelation between imposed sanctions and inflationary pressures within their respective economies. The initial hypothesis assumed a direct correlation between measures of economic isolation and significant negative outcomes for the targeted economies. However, the findings suggest that such an assertion warrants careful reconsideration and a case-specific examination of individual structural factors. For example, the Russian economy has exhibited notable resilience despite a broad array of restrictive measures imposed by international institutions and several Western states. The analysis highlights the Russian capacity to adapt effectively to changing external conditions, as demonstrated by strategies focused on diversifying foreign trade relations, advancing import substitution programs, and increasing the share of domestic producers in the national market. Despite substantial external pressure, the Russian GDP continues to grow, reflecting signs of sustained economic resilience. Moreover, individual sectors of the economy have demonstrated strong resistance to external shocks, contributing to overall financial stability and a decline in inflation expectations. These findings suggest that sanctions cannot be universally regarded as inherently destructive for recipient economies. Rather, the importance of country-specific circumstances and adaptive capacities must be acknowledged, emphasizing the complexity of policymaking in the realm of international economic relations.
Keywords: economic sanctions, inflationary effects, sanction-induced structural shifts, Russia’s monetary policy, central bank interest rate, economic resilience, geopolitical trade realignment.
FIREWALL-BASED DEFENSE STRATEGIES AGAINST MAN-IN-THE-MIDDLE ATTACKS To read the article before publishing click here
Abstract: Firewalls serve as the first line of defense against Man-in-the-Middle (MITM) attacks, which compromise the confidentiality, integrity, and authenticity of digital communication. This paper presents a structured taxonomy of core MITM techniques, including ARP poisoning, DNS spoofing, HTTPS degradation (also known as SSL stripping), and session hijacking, as well as specialized variants targeting cloud services, web browsers, mobile applications, and IoT devices. Particular attention is given to vulnerabilities in VPN infrastructures, where centralized traffic decryption creates high-value targets, and to weaknesses in IoT ecosystems stemming from unvalidated certificates and outdated factory configurations. The analytical-comparative methodology integrates a literature review, statistical assessment of the economic impact of MITM incidents, and a practical ...
Firewalls serve as the first line of defense against Man-in-the-Middle (MITM) attacks, which compromise the confidentiality, integrity, and authenticity of digital communication. This paper presents a structured taxonomy of core MITM techniques, including ARP poisoning, DNS spoofing, HTTPS degradation (also known as SSL stripping), and session hijacking, as well as specialized variants targeting cloud services, web browsers, mobile applications, and IoT devices. Particular attention is given to vulnerabilities in VPN infrastructures, where centralized traffic decryption creates high-value targets, and to weaknesses in IoT ecosystems stemming from unvalidated certificates and outdated factory configurations. The analytical-comparative methodology integrates a literature review, statistical assessment of the economic impact of MITM incidents, and a practical demonstration of advanced firewall capabilities using Linux iptables/nftables configuration. The paper outlines both fundamental and advanced features of modern firewall solutions, including ACL rules, stateful inspection, application-layer filtering, DNS filtering, TLS inspection, and integration with IDS/IPS systems. Illustrative examples from widely used applications highlight the strengths and limitations of these measures. The findings emphasize that while firewalls are essential, they are not sufficient on their own. Effective protection requires a multilayered architecture that combines DNS encryption, strict TLS certificate validation, anomaly detection, and continuous user education to significantly reduce the risks and economic consequences of MITM attacks in contemporary digital networks.
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