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This study presents a systematic literature review and bibliometric analysis focusing on the evolution of intellectual capital as an intangible asset in accounting research. Drawing data from two prominent scientific databases, Web of Science and Scopus, we provide significant insights into key topics, leading countries, authors, and affiliations in this field. Our findings highlight variations across databases in certain areas, emphasizing the nuanced differences in research trends and outputs. Additionally, we identify a time lag in the evolution of topics within Scopus compared to Web of Science. This research contributes original insights by offering a comprehensive overview of past and current relevant topics, serving as a valuable resource for stakeholders interested in intellectual capital research and its implications in accounting. [ABSTRACT FROM AUTHOR]

Purpose—This paper investigates the role of forensic accounting skills in enhancing auditor self-efficacy towards fraud detection in Indonesia. It also examines the moderating effect of the implementation of Generalized Audit Software (GAS) and the whistleblowing system on the relationship between accounting and auditing skills and auditor self-efficacy, as well as their combined role in enhancing fraud detection. Methodology—A cross-sectional survey was conducted with 537 external auditors in Indonesia. Data were analyzed using multiple linear regression with moderation models, employing WarpPLS 8.0 software. Findings—The results indicate that practical communication skills, psychosocial skills, and accounting and auditing skills significantly enhance auditor self-efficacy. However, technical and analytical skills do not show a significant effect on auditor self-efficacy. Furthermore, auditor self-efficacy is found to have a direct and significant impact on fraud detection. This study also reveals that implementing GAS moderates the relationship between auditor self-efficacy and fraud detection, whereas the whistleblowing system does not demonstrate a significant moderating effect. Novelty—This study contributes to the literature by highlighting the role of forensic accounting skills and the implementation of GAS in enhancing auditor self-efficacy and fraud detection in the Indonesian auditing context. [ABSTRACT FROM AUTHOR]

Copyright of Financial & Business Studies Journal / Maǧallaẗ Al-Dirāsāt Al-Māliyyaẗ wa Al-Tiǧāriyyaẗ is the property of Beni Suef University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Functional size measures are widely used for estimating software development effort. After the introduction of Function Points, a few "simplified" measures have been proposed, aiming to make measurement simpler and applicable when fully detailed software specifications are not yet available. However, some practitioners believe that, when considering "complex" projects, traditional Function Point measures support more accurate estimates than simpler functional size measures, which do not account for greater-than-average complexity. In this paper, we aim to produce evidence that confirms or disproves such a belief via an empirical study that separately analyzes projects that involved developments from scratch and extensions and modifications of existing software. Our analysis shows that there is no evidence that traditional Function Points are generally better at estimating more complex projects than simpler measures, although some differences appear in specific conditions. Another result of this study is that functional size metrics—both traditional and simplified—do not seem to effectively account for software complexity, as estimation accuracy decreases with increasing complexity, regardless of the functional size metric used. To improve effort estimation, researchers should look for a way of measuring software complexity that can be used in effort models together with (traditional or simplified) functional size measures. [ABSTRACT FROM AUTHOR]

The purpose of the study was to present the results of a bibliometric analysis and literature review on the scientific production related to artificial intelligence (AI) applied to accounting and auditing, contained in the Scopus database between 2020 and 2023. The PRISMA model was used to identify the studies, due to its transparency in the process of obtaining relevant literature. For the first part, a descriptive and quantitative bibliometric analysis with keyword search in the Scopus database was used. For the second part, a subjective approach was followed based on a qualitative analysis based on the author's interpretation. Both approaches were considered for their complementarity. The main quantitative characteristics of journals, authors, articles, conceptual structure, and social structure were identified. Also, the ethical implications of AI applied to accounting and auditing, and the way it impacts on accounting, tax auditing, financial strategy and decision making that contribute to the creation of value for their organization. Change the aversion to AI for adaptability and understanding that their auditing and forensic accounting were extracted. The accountant-auditor's work will be increasingly computerized. They should focus more on analysis; professional profile must be transformed synergistically with AI. The study is intended to serve as a theoretical basis for future research. [ABSTRACT FROM AUTHOR]

The study addresses the issue of accounting disclosure in MSMEs in the telecommunications sector in Guayaquil, a significant challenge that affects the accuracy of financial reporting and compliance with International Financial Reporting Standards (IFRS) and Ecuadorian tax legislation. The objective of the study was to develop strategies to adjust and correct prior years' financial information in these companies. An exploratory and descriptive research was conducted with a mixed approach combining qualitative and quantitative methods. Primary data collection methods included interviews with financial managers of MSMEs and experts in accounting and tax legislation, as well as a systematic review of financial statements. In addition, literature reviews on IFRS and tax legislation were conducted. The data were analyzed using statistical techniques to identify significant accounting discrepancies. The sample consisted of 12 randomly selected MSMEs stratified by size, subsector and location. The results indicated the presence of significant accounting errors and a lack of alignment with regulations, which led to the development of specific strategies such as the implementation of accounting software and staff training. These strategies were evaluated by a panel of experts to ensure their effectiveness and feasibility, resulting in a robust plan to improve the accuracy and reliability of MSME financial reporting. [ABSTRACT FROM AUTHOR]

Electronic Accounting (E-accounting) is considered a new concept in the field of accounting. E-accounting replaces paper with electronic sources for accounting records and documentation. It retains a lot of time, zeal, paper and funds for any type of organisation. New software for recording accounting transactions is released every day which is giving technological improvements. E-accounting is characterised as the use of Internet technologies and online applications for business accounting. Additionally, it helps organisations maintain their accounting software and financial data in a secure manner while granting authorised users real-time access regardless of location or computer platform. The objective of the paper is to understand the basic concept of E-accounting, the characteristics of E-accounting, its benefits and drawbacks, and its conclusion. The purpose of this study is to shed light on the implications of E-accounting in modern companies. The review of related literature that was used to develop the study’s theoretical framework served as the secondary source of data for this report. According to surveys, many businesses fail not just due to low-quality products, a lack of qualified employees, or managerial problems, but also because of bad accounting procedures. It has been determined that the company needs to switch to current accounting procedures from outdated ones. [ABSTRACT FROM AUTHOR]

In recent years, the remote center of motion (RCM) constraint has moved from purely mechanical to software implementation, enabling the use of serial manipulators in robotic‐assisted minimal invasive surgery. However, ensuring safety with software‐based RCM presents challenges. This article addresses this issue by introducing a novel control algorithm for a 7‐DOF redundant robotic arm, taking into account a software RCM while considering system passivity and kinematic constraints. The algorithm is both a control optimizer and a robot kinematics inversion, enabling precise and dexterous control for various surgical tasks and other control applications. By formulating a quadratic optimization problem under linear constraints, the algorithm guarantees the robotic arm's performance, safety, and stability under communication delay. Experimental validation demonstrates the effectiveness and accuracy of the control algorithm in executing a surgical training task (peg‐and‐ring) during bilateral teleoperation. The results highlight the successful implementation of the RCM constraint, ensuring patient safety and optimizing the manipulation capabilities of the robotic arm. [ABSTRACT FROM AUTHOR]

The evolution of social intelligence has led to the adoption of intelligent accounting practices in enterprises. To enhance the efficiency of enterprise accounting operations and improve the capabilities of accountants, we propose an intelligent accounting optimization approach that integrates meta-heuristic algorithms with convolutional neural networks (CNN). First, we enhance the CNN framework by incorporating document and voucher information into accounting audits, creating a multi-modal feature extraction mechanism. Utilizing these multi-modal accounting features, we then introduce a method for assessing accounting quality, which objectively evaluates financial performance. Finally, we propose an optimization technique based on meta-heuristic principles, combining genetic algorithms with annealing models to improve the accounting system. Experimental results validate our approach, demonstrating an accuracy of 0.943 and a mean average precision (mAP) score of 0.812. This method provides technological support for refining accounting audit mechanisms. [ABSTRACT FROM AUTHOR]

Deep learning and metaheuristic algorithms have recently increased in various sciences, including financial accounting information systems (FAISs). However, the existence of large datasets has dramatically increased the complexity of these hybrid networks, so to address this shortcoming, this paper aims to develop a quantum‐behaved chimp optimization algorithm (QCHOA) and deep neural network (DNN) for the prediction of the profit based on FAISs. Considering that there is no suitable dataset for the challenge, a novel dataset is developed utilizing the 15 features from the Chinese market dataset to compare more. This work designs QCHOA and five DNN‐based predictors to forecast profit. These algorithms include the universal learning CHOA (ULCHOA), the niching CHOA (NCHOA) as the two best‐modified versions of CHOA, the quantum‐behaved whale optimization algorithm (QWOA), and the quantum‐behaved grey wolf optimizer (QGWO) as the two best quantum‐behaved optimizers as well as classic CHOA. The most effective deep learning‐based predictors for forecasting the profit, ranked from highest to lowest, are DNN‐QCHOA, DNN‐NCHOA, DNN‐QWOA, DNN‐QGWO, DNN‐ULCHOA, DNN‐CHOA, and classic DNN, with corresponding ranking scores of 42, 36, 30, 24, 18, 12, and 6. As a final suggestion for profit prediction, the DNN‐CHOA is shown to be the most accurate model. [ABSTRACT FROM AUTHOR]

Digital transformation, which includes financial and accounting processes, requires accountants to improve their digital competences. The paper describes the results of a survey study on digital competencies (DC) of finance and accounting students as perceived by themselves. The survey was conducted between January and March, 2024 via the Google Forms platform. We received 305 answers from students of two Polish universities, achieving a response rate of 50.7%. Our main findings are as follows: for 51.5% of the respondents the most acquired skill at university is spreadsheet, 68.2% of the students assessed their DCs as good and very good, most of the students' DCs were acquired either at home (30.2%) or at university (23.9%), the DCs of 60.0% of the students improved significantly and very significantly at studies time. At their workplace, the working students are skilled and self-confident in operating accounting software, whereas three main DCs require improvement, namely: computer programming, database handling, and data analysis and report setting. Interestingly, spreadsheet operating skills in the workplace also fall into this challenging category. This paper can contribute to a better comprehension of the need for changes in university curricula concerning finance and accounting in the urgent search for new educational solutions towards digital competencies of students in the face of rapidly evolving advancements in the domain of digitalization at home and at workplace. [ABSTRACT FROM AUTHOR]

Information Communication Technology has enhanced the daily office routines and had even contributed to their effectiveness and accuracy when handling administrative duties. This study focuses on how Information and Communication Technology has improved the method of office administration in the present dispensation. This study has proven that new technologies remain important for the improvement of performance in organisations. The study had already seen the usefulness of ICT in administration. This study is advocating for possession of standard and befitting ICT skills that will lead to the effective and efficient information processing, storage and dissemination of information in all works of life, for which usefulness is not limited to private and government establishments. This study recommends increasing awareness of administrators towards ICT tools such as smart phones, faster Windows operating systems (e.g. Windows 10), laptops and tablets for effective use in word processing, database management, desktop publishing, micrographic, reprographic, emailing, scanning, graphics and office communication. It also recommends that administrative staff should possess and keep improving on their ICT skills for efficient and effective discharge of administrative duties. Our findings from this research show that ICT makes collaboration much easier among administrators. Administrators who are not physically present in the office can communicate more easily and their duties can go unhindered; we cannot bridge activities as a result of distance from office because ICT will make communication to be a continuous process. Businesses can maintain accurate records of their communication, transactions, and interactions by using ICT tools such as databases or accounting software. [ABSTRACT FROM AUTHOR]

The vast majority of ice-sheet modelling studies rely on simplified representations of the glacial isostatic adjustment (GIA), which, among other limitations, do not account for lateral variations in the lithospheric thickness and upper-mantle viscosity. In studies of the last glacial cycle using 3D GIA models, this has however been shown to have major impacts on the dynamics of marine-based sectors of Antarctica, which are likely to be the greatest contributors to sea-level rise in the coming centuries. This gap in comprehensiveness is explained by the fact that 3D GIA models are computationally expensive, rarely open-source and require a complex coupling scheme. To close this gap between "best" and "tractable" GIA models, we propose FastIsostasy here, a regional GIA model capturing lateral variations in the lithospheric thickness and mantle viscosity. By means of fast Fourier transforms and a hybrid collocation scheme to solve its underlying partial differential equation, FastIsostasy can simulate 100 000 years of high-resolution bedrock displacement in only minutes of single-CPU computation, including the changes in sea-surface height due to mass redistribution. Despite its 2D grid, FastIsostasy parameterises the depth-dependent viscosity and therefore represents the depth dimension to a certain extent. FastIsostasy is benchmarked here against analytical, as well as 1D and 3D numerical solutions, and shows good agreement with them. For a simulation of the last glacial cycle, its mean and maximal error over time and space respectively yield less than 5 % and 16 % compared to a 3D GIA model over the regional solution domain. FastIsostasy is open-source, is documented with many examples and provides a straightforward interface for coupling to an ice-sheet model. The model is benchmarked here based on its implementation in Julia, while a Fortran version is also provided to allow for compatibility with most existing ice-sheet models. The Julia version provides additional features, including a vast library of adaptive time-stepping methods and GPU support. [ABSTRACT FROM AUTHOR]

In the past few years, significant advancements have been made in the development of Instrumental Odour Monitoring Systems, though very little data is available for IOMS measurement at emission sources and it is believed that the main cause is associated with issues affecting continuous sampling from streams with high humidity. In this paper we show an approach developed for continuous sampling from flow ducts aimed at feeding a trained IOMS with DO data collected from the same sampling system. The system was devised to sequentially sample from two duct flows, enabling the characterization of input and output odour flows through an odour abatement device while monitoring its efficiency in odour reduction. The primary design issues addressed include: 1) decreasing relative humidity through controlled dilution, 2) implementing hardware and software adjustments to account for temperature fluctuations during extended operation and 3) developing algorithms to establish correlations between odour concentrations obtained through sampling/measurement according to EN 13725:2022 and the instrumental odour concentration provided by IOMS. Here we present the field-calibrated results of the continuous sampling coupled with IOMS: the device was installed across the flow ducts both upstream and downstream of an odour abatement unit within a waste treatment plant. After the final training/calibration, the system operated for several weeks and the collected data of instrumental odour concentration are presented: the analysis covers both the odour fluctuations over the plant's daily working cycle and the efficiency of the installed abatement unit in reducing instrumental odour concentration. [ABSTRACT FROM AUTHOR]

Software reliability is a critical aspect of ensuring the quality and dependability of software systems. However, existing software reliability models often make assumptions that do not align with real-world scenarios, such as perfect fault removal and independent faults. In this paper, we address this gap by developing a software reliability model that considers fault-dependent detection, imperfect fault removal, and the maximum number of faults that may present in the system. By accounting for these factors, our proposed model aims to provide a more accurate representation of software reliability. We evaluate the effectiveness of our model by comparing it to existing models using three commonly used goodness-of-fit criteria. The results demonstrate the importance of incorporating these considerations in software reliability modeling and highlight the superiority of our approach in capturing the complexities associated with software faults. Additionally, this paper conducts an analysis of optimal release planning, which yields highly encouraging results for software managers and engineers. This analysis adds significant value to the existing literature, further emphasizing the practical relevance of our proposed model. [ABSTRACT FROM AUTHOR]

Background: The matched case–control design, up until recently mostly pertinent to epidemiological studies, is becoming customary in biomedical applications as well. For instance, in omics studies, it is quite common to compare cancer and healthy tissue from the same patient. Furthermore, researchers today routinely collect data from various and variable sources that they wish to relate to the case–control status. This highlights the need to develop and implement statistical methods that can take these tendencies into account. Results: We present an R package penalizedclr, that provides an implementation of the penalized conditional logistic regression model for analyzing matched case–control studies. It allows for different penalties for different blocks of covariates, and it is therefore particularly useful in the presence of multi-source omics data. Both L1 and L2 penalties are implemented. Additionally, the package implements stability selection for variable selection in the considered regression model. Conclusions: The proposed method fills a gap in the available software for fitting high-dimensional conditional logistic regression models accounting for the matched design and block structure of predictors/features. The output consists of a set of selected variables that are significantly associated with case–control status. These variables can then be investigated in terms of functional interpretation or validation in further, more targeted studies. [ABSTRACT FROM AUTHOR]

Artificial Intelligence (AI) functionalities are increasingly being used in vehicle applications. While current product development models take the increasing proportion of software into account, the special requirements of artificial intelligence developments are hardly ever explicitly considered. The new requirements result both from increasing standardisation and regulation and from the iterative and explorative approach inherent in AI model development. This paper identifies the key adaptations to the standard automotive product development process that are required to cover the requirements of AI development. The adapted development model was trialled in two vehicle developments, the most important lessons learnt of which are summarised in this paper. [ABSTRACT FROM AUTHOR]

The customer visits the financial institution's secure website, and enters the E-banking facility using the customer number and credentials previously set up. The types of financial transactions which a customer may transact through E-banking are determined by the financial institution, but usually includes obtaining account balances, a list of the recent transactions, electronic bill payments and funds transfers between a customer's or another's accounts. Most banks also enable a customer to download copies of bank statements, which can be printed at the customer's premises (some banks charge a fee for mailing hard copies of bank statements). Some banks also enable customers to download transactions directly into the customer's accounting software. The facility may also enable the customer to order a cheque book, statements, report loss of credit cards, stop payment on a cheque, advise change of address and other routine actions. Today, many banks are internet-only institutions. These "virtual banks" have lower overhead costs than their brick-and-mortar counterparts. In the United States, many online banks are insured by the Federal Deposit Insurance Corporation (FDIC) and can offer the same level of protection for the customers' funds as traditional banks. [ABSTRACT FROM AUTHOR]

Accounting information systems (AIS) are primarily designed to convert financial data into usable financial and management information. Their effectiveness or success, which shows the extent to which the requirements of their users are satisfied, is an essential factor in decision making. Previous research has found that user satisfaction is a particularly widely utilized and indicative measure of information system (IS) success. In this setting, the success or failure of an AIS is a crucial issue for all companies since a particular IS cannot be appropriate for everyone, especially in the case of accounting software that has to satisfy the requirements of its users. Furthermore, given the hotel industry's information-intensive and competitive character, the AIS user satisfaction of hotel financial and accounting executives can be vital to their performance and the hotel's operational efficiency. The aim of this research is to investigate a number of factors that influence AIS user satisfaction in the post-implementation period in the case of the Greek hotel industry. The findings of our empirical study show that system quality, information quality, system use, service quality, firm's size, years of system use, information technology integration, and organic structure have a positive effect on user satisfaction with AIS. On the contrary, statistical analysis shows that users' level of education is negatively correlated with AIS user satisfaction. Finally, the current research findings contribute theoretically to the IS and accounting literature, and they also shine a light on the managerial implications for IS developers, hotel managers, and financial executives. [ABSTRACT FROM AUTHOR]

The purpose of this research is to provide a new hypothesis that the accounting profession will not be extinct and replaced by artificial intelligence. In addition, another goal is to reveal the needs and skills that accountants must have in the future, so that the sustainability of the profession can be harmonized with technological developments (artificial intelligence). Many rumors are circulating that in the future accounting will be replaced by robots, so accountants will be threatened with losing their jobs. According to our point of view, the position of accountants will not be completely displaced by technology, but rather will be facilitated by the presence of technology in the form of accounting software, which will make accountants' work easier. Qualitative descriptive approach is used to explain the continuity of the accounting profession. In addition, the literature review method is also used to explain the relationship between the accounting profession and artificial intelligence. Future accountants may also have new professional opportunities, and expanded roles. Therefore, to achieve this, accountants need the ability to be able to adapt to technological changes that will continue to develop. These capabilities include technology, ways of thinking, and problem solving. In addition, an important ability that future accountants must have is the ability in the field of information technology. [ABSTRACT FROM AUTHOR]

The problem of financial recording not following the principles of accounting science has the potential to cause unnecessary problems. However, micro, small, and medium enterprises with their distinctive characteristics, though not all, still face many obstacles in writing financial reports. Even though there is already much financial software available, our study aims to investigate opportunities for implementing automation of accounting financial transaction records using the NLP approach, to interpret financial transactions based on text written on the transaction form into accounting journals (debits and credits). Experiments were carried out by comparing the performance of three classification algorithms, namely SVM, K-Nearest Neighbor, and Random Forest, with traditional (TF-IDF and BOW) and contextual (Word2Vec) Language Models. There are 200 financial transaction datasets consisting of ten classes. The data is divided into two parts, namely, the balance dataset and the imbalance dataset. The pair SVM and Word2Vec in the balanced dataset gave the highest accuracy (92.5%), precision (92.5%), recall/sensitivity (93.33%), and F1 score (92%). However, compared with the results of related semantic research (the average performance reaches 95%), the results obtained in this study are still lower. One point that may have a significant effect is the amount of data in the corpus, which is still lacking. Researchers suggest increasing the number of datasets and using a combination of other language models such as Glove, Bert etc. This study can also be used as a model for more complex financial transaction cases in future research. [ABSTRACT FROM AUTHOR]

Objective: The objectives of this study are to clarify the scientific definition of comfort food, identify which methodologies are being used in research on this topic and which factors are associated with the consumption of comfort food. Introduction: The consumption of comfort foods is subjective and influenced by individual experiences, as they are known and appreciated by the person. However, divergences about the definition of comfort food in the scientific literature reflect the heterogeneity of the methods used in the research, and consequently identification of possible factors associated with the consumption of this type of food, which can influence the knowledge about the consumption of these foods and their potential effects on the health of those who consume them. Inclusion criteria: Works with a qualitative and quantitative approach published in full in indexed sources or in gray literature, available online in the databases consulted, without restriction on language or year of publication will be included. Methods: The protocol was built based on the methodological recommendations of the Joanna Briggs Institute (JBI) for scoping reviews and the recommendations of the Preferred Reporting Items for Systematic reviews and Meta-Analyses extension for Scoping Reviews (PRISMA-ScR). The Participants, Concept and Context (PCC) mnemonic strategy was built: general population, comfort food concept and world context. Based on this, search strategies were developed for different databases. Instruments were also developed for recording documents, extracting data, justifying the exclusion of documents and not obtaining access to content. A Pilot Study was conducted to test the developed methodology and instruments. The protocol has been registered with the Open Science Framework (OSF) (https://osf.io/gnza4/). The results will be presented in the review resulting from this protocol in three ways: accounting of the documents will be recorded in a PRISMA Flow Diagram, the main information of the studies and their frequencies will be presented in a table, and the union of these outcomes will be presented visually in a Graphical Abstract. [ABSTRACT FROM AUTHOR]

The healthcare sector as a whole has a high administrative burden. Whether through doctors, nurses, laboratories, financial departments, accounting, pharmaceutical departments, among other entities, it is essential that everyone connects to monitor the patient. However, the administrative burden associated with these processes is extremely high which makes the tasks of the health sector more difficult to carry out. It is in this sense that the implementation of a technology such as Robotic Process Automation (RPA) allows all these routines but necessary tasks to be performed by capable software "robots" that respect rules that will allow to respond to all needs. It was found in the literature that there are few works related to the implementation of RPA in medical and healthcare services. The objective of this work is focused on a literature review to identify how RPA contributes to medical and health services in a context of sustainability. This work analyzes some studies available in the literature, analyzing them from the perspective of the Triple Bottom Line (TBL) related to environmental, social and economic effects. Regarding the results of this study, it appears that there is still a lot of room to improve research in this area, for example, with regard to the development of implementation models, governance and also to optimize the efficiency of RPA, in medical and healthcare administrative services, taking into account the TBL of the concept of sustainability. [ABSTRACT FROM AUTHOR]

The lean resource management and reliable interaction of massive data are important components of a low-carbon-oriented new grid. However, with a high proportion of distributed low-carbon resources connected to a new grid, issues such as data anomalies, data redundancy, and missing data lead to inefficient resource management and unreliable interaction, affecting the accuracy of power grid decision-making, as well as the effectiveness of emission reduction and carbon reduction. Therefore, this paper proposes a lean resource management and reliable interaction framework of a middle platform based on distributed data governance. On this basis, a distributed data governance approach for the lean resource management method of the middle platform in the low-carbon new grid is proposed, which realizes anomalous data cleaning and missing data filling. Then, a data storage and traceability method for reliable interaction is proposed, which prevents important data from being illegally tampered with in the interaction process. The simulation results demonstrate that the proposed algorithm significantly enhances efficiency, reliability, and accuracy in anomalous data cleaning and filling, as well as data traceability. [ABSTRACT FROM AUTHOR]

Copyright of Gharee for Economics & Administration Sciences is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Reservoir simulation is traditionally based on the assumption that water is an inert phase, while hydrocarbon components split into oil and gas phases. This approach is usually reasonable when modeling conventional hydrocarbon recovery, but specific applications may require accounting for mass exchange between the water and hydrocarbon phases. We here present the extension of our Graphics Processing Units (GPUs) compositional reservoir simulator (Esler et al. SPE J. 27(01), 597–612, 2021) to support gas-water equilibrium. Specifically, the Søreide and Whitson equation of state (EoS) (Søreide and Whitson Fluid Phase Equilib. 77, 217–240, 1992) was implemented to compute mutual solubilities of hydrocarbon/brine mixtures. The impact of salinity on phase equilibrium is accounted for, with salt being treated as an active tracer. The simulator uses a mass-variables formulation, meaning that little modifications to the construction of transport equations and Jacobian assembly was required; most of the required code changes are localized in the EoS module for the computation of component fugacities, and phase properties such as partial molar fractions and partial molar volumes. Treating salt as an active tracer instead of defining a further pseudo-component has an important advantage with the Søreide and Whitson EoS. If salinity changes as in water vaporization processes, our choice ensures that flash iterations can still be cast as a Gibbs Minimization problem with salinity being a constant parameter. On the contrary, salinity would change as flash iterations progress, jeopardizing the thermodynamic consistency of the phase equilibria. The overall reservoir simulation system of equations is still accurate to first order in time, at the cost of possibly slight volume imbalances at the end of converged timesteps. In this paper, we focused on CO 2 sequestration in saline aquifers, where solubility trapping is a key mechanism. The accuracy of our implementation with respect to conventional CPU ones is first demonstrated on a synthetic box model. We then select an open-access aquifer model (Gassnova 2016) to illustrate its applicability in an industrial setting. Finally, we show how being able to seamlessly run high resolution models allows for modeling of convective mixing. A key conclusion of this work is that the extreme performance of GPU-based reservoir simulation naturally transfers to new fields of study, which is critical when modeling saline aquifers whose extent is an order of magnitude larger than that of typical oil and gas fields. [ABSTRACT FROM AUTHOR]

This study was carried out with the aim of developing a software program that will enable the breeder to decide easily during the preparation of the feasibility for livestock enterprises. For this purpose, 63 enterprises in Gaziantep and Sanliurfa provinces/Turkey were visited between the years 2021-2022 and all the data obtained were evaluated. The "C#" programming language was used in the development of the software program. "Microsoft SQL Server" database was used to store the obtained data. This feasibility program is a software program where productivity checks are performed for enterprises and their personnel. It is a program that can be used easily from a small-capacity enterprises to a large-capacity enterprises. The cost calculations are not included in the program due to the economic conditions of the market. As a result, this program, which was prepared by taking into account software engineering techniques, will provide great advantages and conveniences for enterprises. Risk factors will be determined and alternatives will be presented with this software program that performs enterprises efficiency testing. It has been concluded that this software will be a program that can be preferred by the breeder since it can be used on all computers and offers different alternatives in enterprises establishments. [ABSTRACT FROM AUTHOR]

The progress of the digital economy has promoted the enterprise accounting system. To accelerate the update and evolution of accounting systems, we propose a parameter selection method based on multi-objective optimization and genetic algorithm. Firstly, this article proposes an accounting feature extraction method based on multimodal information embedding. The dual-branch structure and feature pyramid network are used to realize the feature extraction of the information involved in accounting. Then, this article proposes a multi-objective parameter selection method based on a parallel genetic algorithm. By embedding a genetic algorithm in the process of dual-branch model training, the model's ability to sense accounting information is improved. Finally, using the above two methods, an accounting system evaluation method upon recurrent Transformer is proposed to improve the financial situation of enterprises. Our experiments have proven that our approach attains a remarkable performance with an 87.6% F-value, 83.5% mAP value, and 83.4% accuracy. These results position our method at an advanced level globally, showcasing its capability to enhance accounting systems. [ABSTRACT FROM AUTHOR]

BACKGROUND: Impaired manual dexterity is frequent and disabling in patients with multiple sclerosis (MS), affecting activities of daily living and quality of life. OBJECTIVE: To develop a new immersive virtual-reality (VR) headset-based dexterity training to improve impaired manual dexterity in persons with MS (pwMS) while being feasible and usable in a home-based setting. METHODS: The training intervention was tailored to the specific group of pwMS by implementing a simple and intuitive application with regard to hardware and software. To be efficacious, the training intervention covers the main functions of the hands and arm relevant for use in everyday life. RESULTS: Taking clinical, feasibility, usability as well as technical aspects with regard to hardware and software into account, six different training exercises using hand tracking technology were developed on the Meta quest 2 using Unity. CONCLUSION: We report the developmental process of a new immersive virtual VR headset-based dexterity training for pwMS implementing clinical and technical aspects. Good feasibility, usability, and patient satisfaction was already shown in a feasibility study qualifying this training intervention for further efficacy trials. [ABSTRACT FROM AUTHOR]

This think piece looks at the traditional reporting for intangibles and concludes that the measuring and reporting of intangibles needs a structural rethinking to incorporate 21st-century technology involving new forward-looking information and methods to provide information that is consistent with current capabilities (e.g., apps, bots, multiple databases, artificial intelligence). Traditional measurement methods, first published by Fra Luca Pacioli, satisfied business needs for centuries, but they limit modern external stakeholders' ability to evaluate and compare firms' current performance or predict their future performance. The traditional concepts of articulation, consolidation, and valuation of intangibles are inadequate, and sometimes blatantly misleading. Further, empirical research has ignored the emergence of new circumstances in business operations and accounting technology. The goal of this think piece is to discuss the traditional backward-looking approach to financial reporting for intangibles and to outline some considerations for developing a new system. [ABSTRACT FROM AUTHOR]

In business, shift happens fast. Consequently, the accounting profession, including students, must adapt early and often. Fortunately, students reported improved learning and satisfaction through interactive professional learning experiences (Riley, Eldridge, and Venkatesh 2021). This study introduces a cocreated simulation between our university and Deloitte Canada, a professional services firm. A partnership of academics, auditors, and consultants yielded this information communications technology (ICT) business combination simulation for an advanced financial accounting course. Our simulation aimed to empower learners to focus on communicating technical accounting solutions in a professional environment. We also provided a video simulation, solution, and assessment rubric. [ABSTRACT FROM AUTHOR]

Accounting systems have evolved from manual methods of bookkeeping to computerized systems, resulting in reduced risks, time requirements, and human resources for bookkeeping tasks. This transition has also facilitated the seamless and efficient generation of reports and access to data. This research explores the significant influence of advancements in information technology on the development of modern accounting systems. Recent technological progress has brought about substantial changes in accounting practices, enhancing the efficiency and effectiveness of financial processes. The research delves into key technological advancements such as cloud computing, big data analytics, and artificial intelligence and examines how they impact various aspects of accounting systems, including financial reporting, auditing, and decision-making. Through the analysis of case studies and empirical data, the research sheds light on the advantages and challenges associated with the adoption of these technologies in accounting practices. The findings emphasize the transformative potential of information technology in shaping the future of accounting systems, providing valuable insights for professionals and policymakers as they navigate the ever-evolving landscape of modern accounting. The proposed techniques exhibit enhanced precision, with SVM achieving an accuracy of 72.32% and Decision Tree achieving an accuracy of 79.34%. These results surpass the performance of the current system, indicating a notable improvement in accuracy. [ABSTRACT FROM AUTHOR]

[Objective] To overcome the bottleneck of instrument and equipment management in universities, we designed the concept and mode of instrument and equipment management, strengthened system integration and data interaction with information technology, promoted the implementation of a "one network, one door, one time" intelligent management service system for instrument and equipment, and built an intelligent closed-loop management system for the entire life cycle of university instruments and equipment, including real-time information sharing, upstream and downstream collaborative reconciliation, and integrated control. Building a new ecosystem of management services, this article proposes countermeasures and suggestions to overcome management bottlenecks through investigation, in-depth analysis, and combined with the innovative management practices of the instruments and equipment of Shandong University. [Method] Based on the current actual management requirements of the instruments and equipment, universities innovate management models and mechanisms, optimize management processes, innovate service models, overcome the limitations of traditional value-based accounting theory, and provide a theoretical basis for financial transformation management and accounting transformation data services according to the event-based accounting theory. Concurrently, based on the existing instrument and equipment and financial management systems, combined with the professional software development service providers in the industry, we developed an interface using the HTTPS protocol and the WebService technology, which can connect the instrument and equipment management and financial management information systems in management, service, data, and other aspects. We built a comprehensive business chain in the "Internet Plus" mode, a smart finance-based instrument and equipment asset management platform for resource coordination. [Results] A new model of closed-loop management was established by studying the current situation and existing problems of college instrument and equipment management based on smart finance. Internet Plus, big data, and other technologies were used to achieve intelligent management in the entire life cycle of the instruments and equipment, reforming and innovating the management scheme and path, strengthening the internal control of college instruments and equipment in an all-round and multilevel manner, and creating an entire life cycle integration of college instrument and equipment based on smart finance perspective management. Herein, we deeply integrate final financial accounts with asset allocation, use, management, evaluation, and predecision-making; forming an interface between the instrument and equipment management information and financial management systems of the school; achieving integration in data, services, management, and other aspects; and constructing a new service system for instrument and equipment budget, asset, financial management, and other aspects. Concurrently, a conceptual framework for the intelligent instrument and equipment financial management system was constructed, which promotes innovation in the construction, theory, and methodology of intelligent instrument and equipment management systems and provides ideas for developing and practicing instrument and equipment management in an intelligent environment. [Conclusions] The intelligent management of instruments and equipment in universities is a complex system engineering that requires continuous summarization of experiences in practical work, improvement and innovation combined with national and school development plans, strengthening of information empowering asset modernization governance capabilities and levels, improvement of instrument and equipment use and service efficiencies, providing conducive conditions for technological innovation and facilitating high-level scientific and technological self-reliance, boosting the high-quality development of the "Double First Class" construction. [ABSTRACT FROM AUTHOR]

With the booming development of the Internet of Things (IoT) industry, millions of data are generated every day. How to use and manage these data safely and efficiently has become a hot issue of concern to people. Due to the accumulation of IoT data, the isolated data island phenomenon makes it difficult to connect and interact with each data owner, and the security and privacy of IoT data also become a challenge. Blockchain is a decentralized database technology that uses distributed accounting to ensure reliable data transmission and access, along with smart contracts that can be executed automatically to program and manipulate data. At the same time, blockchain techniques have stronger security and privacy, which can better meet the needs of users. In this paper, we analyze the current management mode and challenges of IoT data and propose an IoT data platform based on blockchain. The proposed platform takes into account important factors including IoT data traceability, IoT data trusted transactions, etc. Our IoT data platform achieves the trusted management and transaction of IoT data. We also propose follow-up optimization solutions to expand the application scope of our platform and achieve more efficient management of IoT data. [ABSTRACT FROM AUTHOR]

To obtain more financial freedom, universities and especially their chairs and institutes have to establish a well functioning and reliable financial management and accounting system. Currently, chairs have different technical solutions for these systems, each of which must react individually to external changes and require a high effort to adapt their reports. Thus, they rely on either commercial accounting software, which is not tailored to their specific needs, or standard spreadsheet software making use of complex sheets and cross-references which are error-prone and hard to adapt. We have used domain models and code synthesis methods to create an enterprise information system. This paper shows how models reflect user requirements, evolve with changing requirements and how they impact an agile, model-driven engineering process. The resulting system simplifies the planning of financial management and accounting by university chairs. [ABSTRACT FROM AUTHOR]

The goal of this paper is to better comprehend the importance of digitalisation related to Romanian accounting profession. In this regard we started by reviewing the scientific papers approaching the digitalisation and artificial intelligence topic in accounting field. Then we conducted an empirical study that analyses students’ behavior when dealing with digitalisation in accounting field, having as main objective to illustrate both the positive and negative aspects perceived by students regarding the digitalisation of the financial-accounting field, especially the accounting profession. The empirical research was carried out between April 2023 and May 2023, and the research method used was the survey, the instrument used being the questionnaire. This has been fulfilled by 118 at the bachelor level students in the accounting field from the Faculties of Economics, within the University of Oradea. This paper is going to validate the different importance given to digitalisation, by accounting professionals in Romania. The research questions that this study aims to answer are: How necessary do they consider specialized courses in digitalizing accounting to prepare them for the changes brought about by this process? What are their preferences regarding teaching methods in accounting digitalisation courses: online, onsite, or in a hybrid format? A significant part of those surveyed considers that the positive effects of digitalisation in accounting include reducing waiting times, increasing work efficiency, facilitating access to information, and reducing paper consumption. However, there are also negative aspects, such as the risk of data loss due to technical issues or security breaches. To maximize the benefits and minimize the risks, it is essential for accountants to understand and apply accounting principles and standards correctly. Digitalisation should complement, not replace, professional judgment.

Horizontal single‐axis solar tracking systems with Astronomical tracking algorithm are commonly used in photovoltaic (PV) installations. However, different algorithms can increase the PV installation's performance without implementing new equipment or technologies. In this article, the performance of three tracking algorithms is compared to the Astronomical one. Two algorithms aim at optimizing the received irradiance focusing on the diffuse component. The third one, called Analytical, is presented as a new development in this study, defining the optimal inclination angle depending on all radiation components. The comparison focuses on different parameters like the in‐plane irradiance, DC power output from a monofacial PV system and operational aspects like the performed number of movements. High‐time‐resolution (1 min) simulations are performed with proprietary software taking into account several effects on the effective irradiance and power output estimation, such as shading effects or PV configuration. Eight locations with different climatic conditions are analyzed. All three algorithms derive in higher in‐plane irradiance and power output values than the Astronomical algorithm, although the gain depends on the climatic conditions. At locations with high diffuse fraction, the power output from the Analytical algorithm, which outperforms the others, can be up to 3% higher than the Astronomical one. [ABSTRACT FROM AUTHOR]

Purpose: This research examines the role of firm performance in the effect of a two-tier independent board on green innovation practices. Design/methodology/approach: This study employs a simple mediation model-4 using the Hayes Process approach to OLS regression with the R package. The dataset uses a total 518 public companies listed on the Indonesia Stock Exchange for 2017 to 2019, having 1,554 firm-year observations. Findings: The study revealed, based on the two-tier system, the role of a composite independent board on firm performance and green innovation is positive and significant. However, individual results for both independent commissaries and directors in terms of firm performance and green innovation practices are not significant. This result implies that a composite of independent boards is essential to reduce and mitigate the failure of corporate governance. Research limitations/implications: This research only applied to a sample of companies from one country adopting a two-tier system. Future research might be conducted as a comparative analysis of countries with a two-tier system as opposed to countries with one-tier system. Practical implications: First, companies need to enhance the knowledge and expertise of both independent directors and independent commissaries to improve their roles. Second, it is important to provide support for the campaign and incentives for green innovation practices. Third, insight drawn from this study leads to the latest regulation from the Financial Services Authority (as the representative of the Indonesian government), whereby independent directors are no longer mandatory for publicly listed companies starting in December 2021 and must be evaluated because the composite independent board is an effective tool to execute green projects and to accelerate the SDG agenda in 2030. Social Implications: The social implication of this study is companies' awareness to produce more eco-based products, which are expected by stakeholders, can be actualized. Also, public perception shows companies with green products have better performance. Originality/value: This research is the first study examining the mediating role of firm performance on the effect of a two-tier independent board on green innovation practices. Second, this study introduces the latest methodology for the simple mediation model using a Hayes-based approach in the field of accounting with an open-source software R package. [ABSTRACT FROM AUTHOR]

Information technology has significantly influenced accounting and financial practices. This development was marked by several changes in the manual processing of accounting data into a computer accounting system with accounting software. While accurate online teaching materials exist, people still need to explain the logic behind using all the existing features and the related basic rules. This suggests that computer learning resources based on Accurate Educational accounting that discuss inventory could be developed further. This research aims to develop computer accounting teaching materials assisted by accurate online applications in an integrated manner with lesson plans, media, student worksheets, and assessment instruments. This research introduces an accurate online inventory-based inventory module, named Accurate Online, to help students to learn accounting computer material easier based on a scientific approach and problem-based learning. This research uses the Smith-Ragan model to test student responses to learning innovations and analyze their learning outcomes. The subjects in this study were 19 semester six students of the Accounting Education Study Program at PGRI Madiun University. This research develops learning innovations through lesson plans, modules, Student Worksheets, learning media, and evaluation instruments. The analysis results of the computer learning innovation process get very valid criteria with 95.42%, Lesson Plan 96.4%, worksheets 96%, learning media 92.5 %, and 96.25% evaluation instrument. Student responses to computer learning innovations for inventory module accounting based on Accurate Online get a practicality percentage of 87% in the practicality category, which is very practical and can be used without revision. Student learning outcomes have increased after participating in the Accurate Online-based accounting computer learning program. The value of the evaluation questions indicates the increase in student learning outcomes after learning is carried out using a structured learning program where 89% of students score above the Minimum Completeness Criteria. [ABSTRACT FROM AUTHOR]

Background: Recent studies have shown that, owning to its cohesive cleavage, Cas9-mediated CRISPR gene editing outcomes at junctions of chromosomal rearrangements or DNA-fragment editing are precise and predictable; however, the underlying mechanisms are poorly understood due to lack of suitable assay system and analysis tool. Results: Here we developed a customized computer program to take account of staggered or cohesive Cas9 cleavage and to rapidly process large volumes of junctional sequencing reads from chromosomal rearrangements or DNA-fragment editing, including DNA-fragment inversions, duplications, and deletions. We also established a sensitive assay system using HPRT1 and DCK as reporters for cell growth during DNA-fragment editing by Cas9 with dual sgRNAs and found prominent large resections or long deletions at junctions of chromosomal rearrangements. In addition, we found that knockdown of PolQ (encoding Polθ polymerase), which has a prominent role in theta-mediated end joining (TMEJ) or microhomology-mediated end joining (MMEJ), results in increased large resections but decreased small deletions. We also found that the mechanisms for generating small deletions of 1bp and >1bp during DNA-fragment editing are different with regard to their opposite dependencies on Polθ and Polλ (encoded by the PolL gene). Specifically, Polθ suppresses 1bp deletions but promotes >1bp deletions, whereas Polλ promotes 1bp deletions but suppresses >1bp deletions. Finally, we found that Polλ is the main DNA polymerase responsible for fill-in of the 5′ overhangs of staggered Cas9 cleavage ends. Conclusions: These findings contribute to our understanding of the molecular mechanisms of CRISPR/Cas9-mediated DNA-fragment editing and have important implications for controllable, precise, and predictable gene editing. [ABSTRACT FROM AUTHOR]

Accounting as a generator of a large amount of key information for a large number of stakeholders requires the use of reliable technology, methods and techniques for processing and storing relevant information. The unprecedented expansion of information technology of the last few years together with the emergence of the Internet, did not leave accounting immune to changes and introduced new paradigms in the way this profession is practiced. Cloud accounting and its collective impact is an example of such a new paradigm that is the focus of this paper. Cloud accounting is accounting where the accounting software, as well as the data, are located on a remote server that is not owned by a specific company. Cloud accounting software performs the same function as traditional accounting software, the only difference being its location, mobility and cost. [ABSTRACT FROM AUTHOR]