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The object of research is cloud technologies in accounting. The research is devoted to the study of modern achievements in the field of cloud technologies and the justification of the need for their use in the field of accounting for deeper analysis, modeling and forecasting based on timely and complete information about business processes. The article provides statistical data that indicate how cloud technologies are positively changing the course of accounting development. In the context of such positive changes, the authors highlight the differences between traditional accounting and cloud accounting, and highlight the advantages of its implementation at enterprises. The cloud accounting software is analyzed and its main characteristics are highlighted. It is concluded that at the present stage of development of information technologies, the use of cloud computing is gaining popularity. This, in turn, in the field of accounting, can provide significant cost savings and unprecedented flexibility in how enterprises can use information technology. That is why the use of cloud computing in accounting has never been more important. The main theoretical provisions of the article can be used in the practical activities of enterprises and help to choose the optimal cloud technology for accounting in accordance with the needs of the business entity. The results obtained will be useful for managers of enterprises of all forms of ownership, as they provide an answer to the need to implement cloud technologies in their activities. This, in turn, is an ideal solution to the problems that arise, which will allow the business entity to continue its work and reach a new level, develop a successful business and be able to keep it in the market. [ABSTRACT FROM AUTHOR]

Purpose: Private universities in Ghana are perceived to offer low-quality education, even though the few studies conducted have produced contradictory findings. In addition to the paucity of research in this area, the debate has not largely reflected the views of alumni. This study aims to present the perspectives of a major stakeholder group in education on the quality of the accounting programme offered by a chartered private university in Ghana. Design/methodology/approach: A survey questionnaire was sent to 150 alumni from a private university who graduated between 2011 and 2015 to gather data and analysed using descriptive statistical methods and hierarchical factor analysis. Findings: In contrast to the perception of low-quality programmes in private universities in Ghana, the alumni group believed that the private institution offered good-quality accounting programmes. The accounting programme was accessed to be fit for its purpose, and it has generally transformed the lives of the alumni group, thus making the programme meet their quality expectations. Practical implications: The study's findings are an important contribution to the debate on the quality of private universities programmes in general and specifically in accounting. Originality/value: Although some research has been done on quality assurances and accounting programmes in public universities in Ghana, the authors know very little about the quality in private universities. The study presents the opinions of an alumni group on the controversy over private universities quality of education. This study closes a gap in the literature. [ABSTRACT FROM AUTHOR]

There is concern about small business owners' (SBOs) tax knowledge. This research extends prior research by comparing literacy scores (LSs) in the areas of business tax, financial statements and computer accounting software (CAS) to the confidence levels of SBOs operating in the service sector. This is important as misaligned confidence to knowledge could lead to mistakes, as well as not seeking assistance. Also, this research sought to understand whether service SBOs cash flow management practices are related to their literacies. The findings suggest that SBO's confidence in understanding business tax and in implementing effective cash flow management systems is significant to service SBO's literacy. [ABSTRACT FROM AUTHOR]

Digital transformation enables the widespread adoption of innovative technologies in accounting processes, optimizing businesses' decision-making processes and increasing the importance of the strategic advisory role. This study aims to examine the digital transformation of accounting processes and the usage rates of electronic accounting software in Turkey and selected developed countries between 2011 and 2022. While evaluating Turkey's position in the digital accounting transformation, the successes and shortcomings in the process are identified, and policy recommendations and business practices are presented for areas that need improvement. In this study, the numerical data obtained were used to assess Turkey's position in the digital accounting transformation and its comparative performance with developed countries, with significant contributions provided through the recommendations. When compared with developed countries in the digital accounting transformation process, it is observed that Turkey has made significant progress in certain areas, but there are still areas that need improvement. This study makes a significant contribution to the comparison of Turkey's digital accounting transformation with developed countries by employing multiple linear regression analysis and quadratic polynomial regression models, emphasizing the need to focus on addressing shortcomings and improving areas that require development. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to explore the changing role of the accountant amid multiple drivers, responses of accountants and situated rationality in a multinational firm, Max-choice Lanka. Design/methodology/approach: It adopts the single-site case study approach under the qualitative methodology and leans on institutional theory, specifically Ter Bogt and Scapens (2019) framework. Findings: The case study findings reveal that the role of the accountant has undergone change amid local and broader institutions linked to organizational culture/norms, the influence of the parent company, global trends and technological advancements. Based on evolving situated rationalities, the contemporary accountant performs an agile role as a value-adding business partner; data scientist; strategic decision-maker; and a cross-functional team member. Practical implications: At the practice level, identifying drivers influencing the changing role of accountants enables organizations to shape their accounting functions attuned to evolving needs by implementing appropriate strategies and recruiting competent personnel. In the realm of education, it calls for incorporating areas such as big data analytics, artificial intelligence, reporting nonfinancial information and integrated accounting software to the accounting curricular and upskill students based on industry expectations catering to changing roles. Originality/value: This paper adds to the ongoing debate on the contemporary role of the accountant. Capitalizing on case study data, this research illuminates the influence of multiplicity of institutions, different forms and situated rationality within this changing role and extends the Ter Bogt and Scapens (2019) framework. [ABSTRACT FROM AUTHOR]

The research is dedicated to the current issue of improving the accounting and analytical support for enterprise risk management in conditions of a military state. It analyzes the processes of risk identification, assessment, measurement, and representation in financial reporting, taking into account International Accounting Standards and qualitative assessments. A conceptual approach is proposed to enhance the enterprise risk management process through the detailed implementation of three blocks of analytical procedures: research and identification, risk assessment, analysis, and neutralization, which involves its integration into the accounting and analytical support system for enterprise risk management. Based on the analysis of reporting of Ukrainian enterprises, the most common risks arising in modern conditions are identified. A classification of risks by their origin is proposed, allowing for the systematization of various types of reserves, provisions, and funds that are formed to reflect risk events in accordance with accounting standards. The analytical and applied support for risk representation in accounting is improved through the development of an analytical matrix of risk impact on events in reporting. It enables the consolidation of information on the likelihood and significance of risks in a unified format and establishes the appropriateness of reflecting reserves and provisions in accounting. The research results have practical significance and can be utilized by enterprises to enhance their risk management systems and effectively represent risk events in financial reporting, which will contribute to risk reduction and minimizing losses for enterprises in conditions of a military state. [ABSTRACT FROM AUTHOR]

The software architecture in modern vehicles enables highly networked and innovative systems. At the same time, more and more regulations for type approval of a vehicle have to be taken into account in software development. To ensure consistent quality and compliance with regulations, it is therefore important to test effectively and efficiently. In this article, a modular testing approach is presented that assigns test activities based on special features of a software item. These activities are called modules in the approach. Each module is based on a legal regulation or standard. To ensure efficient and effective testing, the test modules with the highest required identification rate per test objective must always be performed. Carrying out several test modules with the same test objective is not expedient. [ABSTRACT FROM AUTHOR]

Objectives Insurance coverage plays a critical role in head and neck cancer care. This retrospective study examines how insurance coverage affects nasopharyngeal carcinoma (NPC) survival in the United States using the Surveillance, Epidemiology, and End Results (SEER) program database. Design, Setting, and Participants A total of 2,278 patients aged 20 to 64 years according to the International Classification of Diseases for Oncology (ICD-O) codes C11.0–C11.9 and ICD-O histology codes 8070–8078 and 8080–8083 between 2007 and 2016 were included and grouped into privately insured, Medicaid, and uninsured groups. Log-rank test and multivariable Cox's proportional hazard model were performed. Main Outcome Measures Tumor stage, age, sex, race, marital status, disease stage, year of diagnosis, median household county income, and disease-specific survival outcomes including cause of death were analyzed. Results Across all tumor stages, privately insured patients had a 59.0% lower mortality risk than uninsured patients (hazard ratio [HR]: 0.410, 95% confidence interval [CI]: [0.320, 0.526], p < 0.01). Medicaid patients were also estimated to have 19.0% lower mortality than uninsured patients (HR: 0.810, 95% CI: [0.626, 1.048], p = 0.108). Privately insured patients with regional and distant NPC had significantly better survival outcomes compared with uninsured individuals. Localized tumors did not show any association between survival and type of insurance coverage. Conclusion Privately insured individuals had significantly better survival outcomes than uninsured or Medicaid patients, a trend that was preserved after accounting for tumor grade, demographic and clinicopathologic factors. These results underscore the difference in survival outcomes when comparing privately insured to Medicaid/uninsured populations and warrant further investigation in efforts for health care reform. [ABSTRACT FROM AUTHOR]

Unlike large organizations, the digital transformation (DT) of the micro-, small- and medium-sized enterprise sector has not been the subject of much academic research. DT and the use of old and new digital technologies in accounting firms that provide accounting services to companies in this sector have not really attracted any scholarly interest. This article contributes to some extent to filling this research gap. In addition to a review of the literature on DT, particularly electronic data interchange (EDI) and robotic process automation (RPA) in SMEs, and the outsourcing of accounting services in the context of DT, selected results from 3 different empirical studies covering these issues that were conducted in Poland are presented and commented on. Two studies used the survey method and the third one – the interview method. The studies showed that: 1) 1 in 3enterprises surveyed that use the services of an accounting firm transmit documents electronically, 2) less than 1 in 10 clients have integrated their IT system with the accounting firm's financial and accounting system and transmit documents via EDI, 3) 1 in 2 accounting firms surveyed use RPA software, 4) 60% of all the documents delivered to the accounting firms surveyed are processed by RPA. The main conclusion of the present study is that the degree of digital transformation of accounting firms in Poland, involving the automation of processes using RPA software, can be described as relatively good, while the use of EDI for the exchange of accounting documents is low. [ABSTRACT FROM AUTHOR]

This paper presents one approach to integrating data analytics (DA) and visualization content and software into the accounting information systems (AIS) course. The proposed AIS course model—which includes core and support components—covers many topics in the proposed 2024 CPA Evolution Model curriculum. The core components include an instructor-chosen AIS textbook and Alteryx Designer and Tableau Desktop software. The popularity, availability, ease of learning, and use of the Alteryx and Tableau software motivate choosing the software. The support components include weekly homework, a class project, professional certification exams, and a course survey. The course learning objectives facilitate (1) developing an analytics mindset, (2) cultivating an interest in accounting analytics and AIS, and (3) enhancing life-long self-directed learning in students. Instructors can implement the proposed course model in provided 15-, ten-, or four-week sessions. Evidence of efficacy suggests that the proposed course model meets its key learning objectives. [ABSTRACT FROM AUTHOR]

This study's goal is to look at the impact of accounting information systems on the performance of Lebanese Banks. This research examines the relevance of using the Accounting Information System (AIS) obtained by Accounting Software (AS) to achieve business success for the owners and management of the organization. Accounting software features such as efficiency; accuracy; dependability; data quality; and simplicity of use are used in this study as a predictor of bank performance. The data for this study was gathered by a survey that included 100 responses from employees of 35 Lebanese commercial banks, which were then studied. The Statistical Package for Social Sciences (SPSS, version 20) was used to perform correlation and multilinear regression analyses on the data. Efficiencies, dependability, and simplicity of use all correlated positively with bank performance, but data quality and accuracy negatively related to bank performance.

Social bots are automated social media accounts governed by software and controlled by humans at the backend. Some bots have good purposes, such as automatically posting information about news and even to provide help during emergencies. Nevertheless, bots have also been used for malicious purposes, such as for posting fake news or rumour spreading or manipulating political campaigns. There are existing mechanisms that allow for detection and removal of malicious bots automatically. However, the bot landscape changes as the bot creators use more sophisticated methods to avoid being detected. Therefore, new mechanisms for discerning between legitimate and bot accounts are much needed. Over the past few years, a few review studies contributed to the social media bot detection research by presenting a comprehensive survey on various detection methods including cutting-edge solutions like machine learning (ML)/deep learning (DL) techniques. This paper, to the best of our knowledge, is the first one to only highlight the DL techniques and compare the motivation/effectiveness of these techniques among themselves and over other methods, especially the traditional ML ones. We present here a refined taxonomy of the features used in DL studies and details about the associated pre-processing strategies required to make suitable training data for a DL model. We summarize the gaps addressed by the review papers that mentioned about DL/ML studies to provide future directions in this field. Overall, DL techniques turn out to be computation and time efficient techniques for social bot detection with better or compatible performance as traditional ML techniques. [ABSTRACT FROM AUTHOR]

The use of cell phones has dramatically expanded and developed into a daily habit in the current day. Additionally, consumers have started using a variety of smartphone applications, including social media apps, invoicing apps, and sensitive apps like e-banking and e-health apps. Smartphone users typically authenticate their devices using passwords and pattern locks. Although these methods enable quick and easy login for the user, they are vulnerable to several attacks, such as shoulder surfing and smudge attacks, to name a couple. This article for smartphone authentication proposes a novel human activity recognition model to address these problems. Convolutional neural networks and long short-term memory networks are used to overcome this problem by utilizing the effectiveness of machine learning methods. Human behavior and activities are used for user authentication in this context. This smartphone user authentication uses the user's habitual and frequent activity as well as the size, pressure, and duration of each keystroke. The Human Activity Recognition model achieves improved accuracy while using less memory and computing power. The suggested model achieved improved accuracy performance and reduced computational time using data from the standard UCI dataset and the WISDM dataset. [ABSTRACT FROM AUTHOR]

This paper summarizes what is known about everyday health information seeking and use, as supported by empirical research largely conducted during the 1980s and 1990's. It draws implications for research and system design applicable to the U.S. National Library of Medicine's (NLM) MedlinePlus web portal and data base of consumer health information. Its focus is on the two academic disciplines that bear most directly on information seeking and use, each with different perspectives. Communication (COMM) whose orientation is the study of messaging and the effective transmission of information, and Library and Information Science (LIS) whose focus is on meeting user information needs. Although there is very little overlapping literature, Dr. Dervin's career was spent working across these two research genres. She is known most prominently for her Sense-Making Methodology. Dr. Dervin supports the view that there are more commonalities than differences between the two disciplines, and that research focusing on the commonalities provides a better opportunity for accounting for more variance in human information seeking than the highly compartmentalized approaches that dominate the study of information seeking. Dr. Dervin's first-person review of these literatures was commissioned by NLM in 2001. It remains relevant today both for its critical insights, and as an historical resource. It is published posthumously in 2023 in tribute to Dr. Dervin on her recent passing. [ABSTRACT FROM AUTHOR]

With the progress of science and technology and the continuous deepening of audit information construction, audit has gradually separated from the traditional paper vouchers and inspection audit methods, and changed into the application of artificial intelligence, system information technology methods such as cloud technology and mobile Internet. block chain technology, as an advanced information technology, is highly valued by financial accounting experts and scholars due to its powerful data analysis methods and independent distributed architecture systems, which will also cause breakthrough changes to the audit industry. In terms of China's development, block chain technology has been successively used in commodity traceability, financing mode and other fields. In addition, it has become the backbone of the rapid technological, organizational and efficient changes of China's social system. [ABSTRACT FROM AUTHOR]

This paper summarizes what is known about everyday health information seeking and use, as supported by empirical research largely conducted during the 1980s and 1990's. It draws implications for research and system design applicable to the U.S. National Library of Medicine's (NLM) MedlinePlus web portal and data base of consumer health information. Its focus is on the two academic disciplines that bear most directly on information seeking and use, each with different perspectives. Communication (COMM) whose orientation is the study of messaging and the effective transmission of information, and Library and Information Science (LIS) whose focus is on meeting user information needs. Although there is very little overlapping literature, Dr. Dervin's career was spent working across these two research genres. She is known most prominently for her Sense-Making Methodology. Dr. Dervin supports the view that there are more commonalities than differences between the two disciplines, and that research focusing on the commonalities provides a better opportunity for accounting for more variance in human information seeking than the highly compartmentalized approaches that dominate the study of information seeking. Dr. Dervin's first-person review of these literatures was commissioned by NLM in 2001. It remains relevant today both for its critical insights, and as an historical resource. It is published posthumously in 2023 in tribute to Dr. Dervin on her recent passing. [ABSTRACT FROM AUTHOR]

Summary: The representation of stomatal regulation of transpiration and CO2 assimilation is key to forecasting terrestrial ecosystem responses to global change. Given its importance in determining the relationship between forest productivity and climate, accurate and mechanistic model representation of the relationship between stomatal conductance (gs) and assimilation is crucial.We assess possible physiological and mechanistic controls on the estimation of the g1 (stomatal slope, inversely proportional to water use efficiency) and g0 (stomatal intercept) parameters, using diurnal gas exchange surveys and leaf‐level response curves of six tropical broadleaf evergreen tree species.g1 estimated from ex situ response curves averaged 50% less than g1 estimated from survey data. While g0 and g1 varied between leaves of different phenological stages, the trend was not consistent among species. We identified a diurnal trend associated with g1 and g0 that significantly improved model projections of diurnal trends in transpiration.The accuracy of modeled gs can be improved by accounting for variation in stomatal behavior across diurnal periods, and between measurement approaches, rather than focusing on phenological variation in stomatal behavior. Additional investigation into the primary mechanisms responsible for diurnal variation in g1 will be required to account for this phenomenon in land‐surface models. [ABSTRACT FROM AUTHOR]

Law 11/2021, of July 9, introduced an obligation in the Spanish tax system. The hardware and software in the accounting, billing or management processes of those who carry out economic activities, must guarantee the integrity, conservation, accessibility, legibility, traceability and inalterability of the records. Failing to comply with this obligation is penalised with high fines. This article reflects on the lawfulness of these fines and on some of the legal and practical problems that can be triggered as a consequence of standardising and making billing software mandatory. [ABSTRACT FROM AUTHOR]

Technological advances in data analytics, robotic process automation (RPA), and artificial intelligence (AI) are transforming businesses and redefining what skill sets are needed in the accounting profession. To prepare students, academic accounting departments must develop strategies to integrate data analytics and emerging technologies into the curriculum. This paper discusses the design process used in a graduate-level advanced data analytics course that incorporates RPA and AI at a public university in the northeastern region of the United States. The paper concludes with a statistical analysis of precourse/postcourse student reflections and feedback surveys as part of a quality assurance initiative. The results suggest strong evidence of student learning related to the course learning objectives. [ABSTRACT FROM AUTHOR]

The advances in machine learning have gained close attention from audit practitioners and standard setters. However, fewer than half of accounting programs teach predictive analysis, including machine learning. To develop students' knowledge and skills of machine learning in auditing applications, this study introduces machine learning to the accounting curriculum and presents a novel hands-on approach for teaching machine learning in auditing courses. The objective is to provide students who have no statistics background and programming skills with the basic knowledge of machine learning and hands-on exercises for predicting auditing tasks. In addition to instruction manuals, this study demonstrates an implementation of machine learning exercises in a graduate-level auditing course. [ABSTRACT FROM AUTHOR]

Over the years, various methods for estimating and projecting forest resources have been developed and are used by countries where the forest sector is important. Therefore, the obligation to report and account for forest resources, including changes in carbon stocks in a forest area, has gained attention. The latest regulations (Land Use, Land Use Change and Forestry—LULUCF) requires European Union (EU) members to annually report and publish national accounting plans estimating emissions and removals from managed forest areas (Regulation EU 2018/841). The major challenge is to choose and adapt a unique tool for this accounting. At the same time, they need to provide reliable estimates that are recognized by regulators and control authorities. This study focuses on comparing the adaptation of two accounting frameworks: the Operational-Scale Carbon Budget Model of the Canadian Forest Sector (CBM-CFS3) and the European Forest Dynamics Model (EFDM). Both tools are based on National Forest Inventory (NFI) data. It is assumed that the EFDM can provide similar results to the CBM-CFS3, which is already used in Poland. Implementing the EFDM and adapting it to Polish conditions could facilitate forest management decision-making and the preparation of forest policies. The main objective of this study was to compare and validate the accuracy of the results obtained with the EFDM framework. Metrics compared using both tools included growing stock volume, biomass of growing stock expressed in carbon units and age–class distribution over area. The comparison was based on the agreement of EFDM with CBM-CFS3 results. The volume of logging was taken from the EFDM and compared with the values obtained by Statistics Poland. This study also provides a guide for framework parameterization directly from the Polish National Forest Inventory data from the 2010–2015 cycle. Our main findings are that the results of the two models are reasonably comparable (the extent of deviation is acceptable). Moreover, the first implementation of the EFDM showed that it is an easy-to-use open-source program that allows forest managers to implement their own settings according to their needs. This document elucidates the concept of using both frameworks under Polish conditions and provides an impression of their performance for future modelers, students and researchers. [ABSTRACT FROM AUTHOR]

The features of the functioning of the domestic market of information technologies, automation and the way the main groups of information systems for the conduct of buhgalterskogo accounting and auditing, as well as their practical application.

Diffusion layers are crucial components for lightweight cryptographic schemes. Optimal binary matrices are widely used diffusion layers that can be easier to achieve the best security/performance trade-off. However, most of the constructions of binary matrices are concentrated in smaller dimensions. Besides, to maximize the number of branches, the performance is often neglected. In this paper, we investigate the diffusion of the Lai-Massey (L-M) structures and propose a series of binary diffusion layers with the best possible branch number and efficient software/hardware implementations as well for feasible parameters (up to 64). Firstly, we prove the lower bound of the circuit depth of a binary matrix with a fixed branch number. Then, we construct binary matrices by L-M structure with cyclic shift as round functions because of taking account of the improvement of software performance and demonstrate that this construction can not get the diffusion layers with branch number >4. Then, we get some 4 |$\times $| 4 and 6 |$\times $| 6 optimal binary matrices with branch number 4 by one-round L-M structure. Note that the depth of these results is optimal, i. e. they achieve the lowest hardware costs without loss of software efficiency. Secondly, we construct diffusion layers by extended L-M structures to obtain binary matrices with large sizes. We give a list of software/hardware friendly optimal binary matrices with large dimensions, especially for dimensions 48 and 64. In particular, some of the solutions are Maximum Distance Binary Linear matrices. Finally, we also present diffusion layers constructed by the extended generalized L-M structure to improve their applicabilities on other platforms. [ABSTRACT FROM AUTHOR]

This research aims to provide information on the digital tools used by teachers in the accounting area within the educational courses, as well as the pedagogical practices designed under accounting software applications, which allow the students to acquire knowledge by students under a practical approach. The Institution of Higher Education University of Augustinian University (Uniagustiniana) was taken as a reference. The methodology developed is qualitative and was conducted using a survey of 25 students. The qualitative methodology was conducted using a survey applied to 25 teachers and 61 university students enrolled in the Public Accounting program. The research results show that software, both accounting and financial, are digital tools that have gained a lot of strength in the accounting field and a lot of strength in the educational and business fields, helping to strengthen and improve the range of action of professionals in the workplace. In addition, it allows them to be more productive and competitive, as it facilitates and streamlines the financial accounting processes, minimizing resources and time. [ABSTRACT FROM AUTHOR]

The aim of this paper is to report students' perceptions on whether the use of accounting software enhances their understanding of the accounting cycle, and improves their information technology skills. Kolb's experiential learning cycle is used to argue that offering a concrete learning experience increases effective learning. The study uses survey research to determine students' perspectives of the usefulness of using accounting software in enhancing their understanding of the accounting cycle in a real business environment. The results show that students perceived the accounting example they used in the accounting software training to have some benefits in helping their understanding of the accounting cycle, and that it had improved their information technology skills. This paper adds to extant literature, where the accounting literature on information technology use in teaching accounting is relatively scarce. The findings are useful to teaching faculty, who may be considering adding a more practical element to their teaching. [ABSTRACT FROM AUTHOR]

Resource Based Theory would suggest that owners or managers who efficiently and effectively make use of internal resources and implement strategies in their businesses have a greater chance of realising a competitive advantage over others in the same industry. This research explores whether the internal resource of understanding business tax, financial statements and/or computer accounting software (CAS) by small business owners is related to their business success in the service sector. The results demonstrate that small businesses with a higher understanding of business tax and CAS achieve a higher value of gross annual revenue, as well as net annual income. These results are important in demonstrating the need for small business owners to improve their understanding of business tax and CAS can aid the overall success of their business. [ABSTRACT FROM AUTHOR]

An editorial presents an exploration into the integration of quantum principles within the realms of accounting and auditing, highlighting the transformative impact of technologies like artificial intelligence (AI), blockchain, and quantum computing. It emphasizes the necessity for a paradigm shift towards a quantum perspective in accounting, stressing its influence on risk management, complexity theory, and the emerging concept of continuous auditing within the digitalized business landscape.

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The way that taxpayers interact with a tax system is complicated to understand. There is some evidence that the way taxpayers perceive the tax system can influence the way they interact with it. This is particularly important for small business owners ('SBOs'), as they can be central to the operation of their business. This article considers the perception of SBOs in relation to usefulness of their business records and financial statements and examines whether there is a relationship with the SBO's literacy in terms of business tax, financial statements, computer accounting software ('CAS') and their overall literacy. While there seems to be little relationship between perceptions and literacy, of all the literacies considered CAS literacy was at times the most significant. [ABSTRACT FROM AUTHOR]

Poor durability of reinforced concrete structures can lead to serious structural failures. An accurate model to observe the effects of aggressive agents like carbonation, sulfate ingress, and seawater solutions on the solid phase assemblage will help designers and specifiers better understand how cement behaves in these environments. This paper presents the first steps in developing such a model using the PHREEQC geochemical software by accounting for alkali binding and dissolution. It also presents the use of discrete solid phases (DSPs) to account for the solid-solution behaviour of siliceous hydrogarnet and magnesium silicate hydrate (M-S-H). A new thermodynamic description of the vaterite phase has also been developed for this work using the cemdata18 thermodynamic database. The predicted phase assemblages of cements in these environments here agree with previously published findings using a different thermodynamic model supported with experimental data. [ABSTRACT FROM AUTHOR]

Ostracods are common microcrustaceans in inland waters, widely used as (palaeo-) environmental indicators. Information on their species distribution worldwide is extremely fragmentary, and usually biased towards some regions, hampering attaining a general view of their biogeography. The Iberian Peninsula, the Balearic Islands and Macaronesia are considered biodiversity hotspots as part of the Mediterranean Region, whose non-marine ostracod fauna was reviewed in the 1990s accounting for 88 species. Most of these data were included in the NODE database (Non-marine Ostracod Distribution in Europe). Here, we present IMOST (Ibero-Balearic and Macaronesian OSTracod database), a non-marine ostracod database for the Iberian Peninsula and the Balearic and Macaronesian islands, incorporating data included in NODE plus many new records from recently published studies and new unpublished observations. Our database stores data in separated and standardised spreadsheets, one for each data source. Moreover, the database also offers updated, reviewed and accurate coordinates of the cited occurrence and taxonomic identification. According to the data compiled in IMOST, we updated the list of non-marine ostracods in the studied region from 88 to 118 species. Nevertheless, we expect that the actual number of species for the included regions should be higher, considering other Mediterranean countries with smaller areas but more extensive surveys (e.g. 152 species in Italy). The updated database is instrumental for our understanding of the biodiversity and biogeographic patterns of these organisms in this hotspot, as well as for analysing their species-environment relationships in a context of global changes. [ABSTRACT FROM AUTHOR]

The size and complexity of deep neural networks used in AI applications continue to grow exponentially, significantly increasing energy consumption for training and inference by these models. We introduce an open-source package eco2AI to help data scientists and researchers to track the energy consumption and equivalent CO2 emissions of their models in a straightforward way. In eco2AI we focus on accurate tracking of energy consumption and regional CO2 emissions accounting. We encourage the research for community to search for new optimal Artificial Intelligence (AI) architectures with lower computational cost. The motivation also comes from the concept of AI-based greenhouse gases sequestrating cycle with both Sustainable AI and Green AI pathways. The code and documentation are hosted on Github under the Apache 2.0 license https://github.com/sb-ai-lab/Eco2AI. [ABSTRACT FROM AUTHOR]

This research identifies for a high percentage of accountants, the perception of technological tools and controls generated by technology such as electronic invoicing and the automation of organizational processes as a factor that affects their correct ethical performance. The aim of the work is to show the impact of the fourth industrial revolution on the ethical behavior of the accounting professional. The work allows to solve the evidence of the existence of business pressures to a significant percentage of accountants. This situation is frequently presented in most cases by the owners of the companies and have led to actions outside the ethical principles and to generate moral conflict in the public accountant. This assessment is relevant to accounting by becoming a point of reflection on the situation facing the public accountant in his work exercise from pressure to violate his ethical principles. It allows to analyze how the fourth industrial revolution can be a positive mechanism to reduce these pressures by becoming a mechanism for controlling figures and in the transparency of financial information. A literature review is carried out on accounting ethics and the fourth industrial revolution. Following this, a survey, prepared as an instrument to evaluate the environment and perception of the Colombian public accountant thinking about the ethics and transformation that it would have with the developments of the fourth industrial revolution, is analyzed. Accounting ethics as evaluated are based on significant technological advances, which are no strangers to accounting work. Industrial transformation requires much more from these professionals if they do not want to be affected by automation. [ABSTRACT FROM AUTHOR]

The purpose of this study was to develop a mind mapping-based learning medium and determine the feasibility of it in the basic accounting subject of business entity competency at the Muhammadiyah Vocational High School 2 Klaten Utara in Indonesia. This study was a Research and Development (R&D) study with a quantitative approach. The development model covered analysis, design, development, implementation, and evaluation stages (ADDIE). This study's subjects consisted of a material expert, medium expert, learning practitioner, and students in Grade 10 enrolled in the Financial and Institutional Accounting (AKL) 1 Expertise Program, with a small group trial totaling seven students and field trial group totaling twenty-six students. A medium feasibility questionnaire was used to collect the data of the study. The data analysis technique involved a descriptive and quantitative test questionnaire instrument based on the experts' and students' feasibility as the learning medium. The material judgment results showed that the material expert gave a score of 71 (feasible), the medium expert gave a score of 66 (feasible), and lastly, the learning practitioner gave a score of 118 (very feasible). The small and field trial groups responded positively with a greater or equal to 65 percent percentage for each indicator. Thus, the mind mapping learning medium was feasible as a learning medium for basic accounting subjects' business entity competency. [ABSTRACT FROM AUTHOR]

In contrast with many other sectors of the Russian economy, there is low market concentration in the forest industry and, consequently, a large number of relatively small enterprises scattered throughout the world's largest country. In many cases, logging or woodworking companies are the only or key employers in sparsely populated areas, making them important sources of the social and economic stability of small towns and rural settlements. In 2022, Russian forest companies faced dramatic barriers to international trade, which led to the suspension of production with the risk of further layoffs. Thus, the issue of social and economic importance of the forest business in Russia has gained additional sounding. This paper aims to estimate the decline in revenues and the number of employees in forestry companies in Asian Russia because of sanctions. Based on corporate accounting reports, we have generated a dataset covering 4675 forest industry companies in Asian Russia. We use quantile regression to estimate the impact of the number of employees on revenue. All companies were divided into quartiles by revenue and into 6 groups by type of economic activity. A significant differentiation of the return on the number of employees depending on the type of activity and the volume of firms' revenues was found. Estimates of potential losses of companies during labor force reduction were obtained, which would be 1.2%–3.6% of revenue for a company from Q1, 2.2%–6.6% of revenue for Q2 and 2.7%–8.1% of revenue for Q3. The results clearly demonstrate that forest companies might be very interested in retaining a workforce, even if an opportunistic drop in product demand creates a financial shortfall. Policy makers should take this into account when shaping instruments to support the industry. [ABSTRACT FROM AUTHOR]

To save money on labour and keep track of the expenses of building engineering materials. This study provides an intelligent accounting and optimization system for building materials costs based on the ant colony algorithm. In the hardware, three relays are used to achieve open phase protection and convert the voltage signal into current signal; in the software, distinguish the material characteristics, identify the material types, use the virtual governance cost method, optimise the cost intelligent accounting mode, and design the software integration management function using integration technology and the ant colony algorithm; and in the hardware, use the virtual governance cost method. The average labour cost of the intelligent building material cost accounting and optimization system in this paper and the other three systems is 1924 (RMB 10,000), 2749 (RMB 10,000), and 2744 (RMB 10,000), respectively, demonstrating that the intelligent building material cost accounting and optimization system integrated with the ant colony algorithm has a better overall performance. [ABSTRACT FROM AUTHOR]

With the gradual improvement of market economy, people' s consumption level is constantly improving, and the quality requirements are getting higher and higher. In order to study the management accounting information analysis platform based on artificial intelligence (AI) and realize the goal of accounting computerization, the application of AI in expert systems is applied to the field of accounting information analysis. The combination of subsystems is applied to the construction of AI accounting information web system, and the feasibility analysis of its theory and technology is carried out. The results show that its effect is obvious: accelerating the flow of all information and promoting the change of enterprise management mode. Moreover, compared with the traditional system algorithm, the accuracy of the system model is improved by 6%, and the time delay is reduced by 9ms, which makes the overall management level of the enterprise further improved, the scope of enterprise competition further expanded, and the cost of enterprise saved. [ABSTRACT FROM AUTHOR]

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