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This study investigates the incorporation of accounting and informatics in contemporary company management, with a specific emphasis on the influence of information technology on corporate governance and its effects on firm management. This evaluates the significance of ICT in business and the function of economic information systems in corporate management. The study used a qualitative methodology, using academic literature, industry reports, and case studies. The studies seek to improve comprehension of the correlation between accounting and informatics in contemporary corporate management. The study highlights the pivotal significance of information technologies in creating corporate settings and promoting innovation.

This study employs bibliometric analysis to investigate the landscape of Environmental, Social, and Governance (ESG) factors and their relationship with performance. Drawing from a dataset of 634 papers retrieved from the Web of Science (WoS) database and analysed using Biblioshiny, the research explores academic interest trends, temporal dynamics, and citation impacts. Results indicate a surge in scholarly attention since 2010, peaking notably in 2022, reflecting the growing importance of ESG research. Prominent institutions such as Stanford and Bocconi emerge as collaborative hubs, with China leading in scientific production. Key themes include financial performance, governance, risk, responsibility, and management, reflecting comprehensive explorations of sustainable business practices and effective corporate governance. Thematic maps highlight essential elements in ESG and performance studies, with clusters like "impact" emphasizing critical factors such as "governance" and "financial performance." Future research directions could explore the integration of emerging technologies into ESG reporting procedures or sectorspecific discrepancies in ESG effects on performance. The study acknowledges limitations inherent in bibliometric analysis and underscores the importance of triangulating findings with additional data sources for a comprehensive understanding of the scholarly landscape. [ABSTRACT FROM AUTHOR]

This study investigates the incorporation of accounting and informatics in contemporary company management, with a specific emphasis on the influence of information technology on corporate governance and its effects on firm management. This evaluates the significance of ICT in business and the function of economic information systems in corporate management. The study used a qualitative methodology, using academic literature, industry reports, and case studies. The studies seek to improve comprehension of the correlation between accounting and informatics in contemporary corporate management. The study highlights the pivotal significance of information technologies in creating corporate settings and promoting innovation. [ABSTRACT FROM AUTHOR]

Fraud presents a substantial risk to the overall financial integrity of the global corporate environment. This empirical study investigates practical approaches for firms to strengthen their defenses against fraud, with a focus on improving internal controls, optimizing internal audits, and implementing effective corporate governance. Fraud, which involves compromising the accuracy of financial information, poses dangers that go beyond financial losses. It also affects stakeholder trust and market confidence. Therefore, it is important for company executives, auditors, and policymakers to proactively identify and mitigate these risks. The combination of internal controls, internal audits, and corporate governance plays a crucial role in combating fraud. Internal controls provide the basic principles of financial practices, internal audits closely examine transactions, and effective company governance promotes ethical behavior, resulting in a strong framework for preventing fraud. Based on an extensive examination of existing literature, this study offers practical observations that enable businesses to identify, tackle, and prohibit fraudulent activities. Practical suggestions can help manage the relationship between internal controls, internal audits, and corporate governance. These suggestions can improve audit procedures, enhance transparency, and strengthen the reliability of financial reporting. [ABSTRACT FROM AUTHOR]

This paper presents a numerical study that aims to compare the behavior of the segmental tunnel lining using the direct, indirect and experimental methods. This model is based on a practical case applied in university of Tongji: a project of water conveyance tunnel. A reduction in the bending moment and increasing of the displacement in the tunnel lining is showed in numerical results, when taking into account the effect of the joints. It has been shown that the number of joints in the tunnel-lining structure highly affects the results in terms internal forces and displacements. Furthermore, the internal forces obtained by the continuous method are high compared to the other methods when the effects on segmental joints on tunnel lining behaviour are usually considered. Additionally, the bending moment of the direct method with behaviour of rotation spring linear and experimental method is comparable.

Road bridges are exposed to stochastic traffic loadings that are not simply determined. The international codes for the design and assessment of highway bridges provide some standard trucks that can be used in the design process. Knowing that the traffic can vary considerably from one bridge to another, standard trucks may lead to poorly estimate the reliability in the assessment process. So, the sensitivity of the reliability indices to the load models will be discussed, on one hand by considering the standard truck given by the French Fascicule 61 and on the other hand by adopting real vehicle data from existing weigh-in-motion station. A set of reinforced concrete bridges will be used for the application.

Chalk exhibits a viscous behavior depending on time and it presents a noticeable creep under constant load. Consequently, piles founded in chalk media may have their design greatly affected. However, the different standards of the design of deep foundations don’t take into account this viscous behavior and its effect on the pile settlement in the long term. This paper deals with the case of piles under monotonic axial loads in chalk. Two methods of predicting pile settlement are developed: the transfer curves method tz, taking into account the viscosity, and the macroelement technique.

The Boussinesq theory for the distribution of stresses in a half-space resulting from surface loads is largely used in road engineering. It is based on the assumption of linear-elastic homogeneous isotropic half-space for the soil media. Since the soil exhibits nonlinear and irreversible behavior, it is of major interest to study the validity of this theory for nonlinear response of soils. This paper investigates this issue by comparing the elastic stress distribution to that obtained using respectively nonlinear elastic and elastoplastic finite difference analyses. Results show that nonlinear elasticity does not influence significantly the stress distribution while plasticity reduces the attenuation of the vertical stress in the soil mass, which means that Boussinesq solution underestimates the stresses in an area which contributes to the soil settlement. An important discrepancy is also observed in horizontal stress for the case of homogeneous and multilayered soil when plasticity is considered. CE Database subject headings: Boussinesq equations; Finite difference method: Layered soils; Elasticity; Numerical models; Plasticity; Stress distribution. Author keywords: Boussinesq solution; Finite difference; Multi-layered soil; Nonlinear elasticity; Numerical modeling; Plasticity; Road engineering. DOI: 10.1061/(ASCE)TE.1943-5436.0000084

Reinforced concrete bridges constitute the major part of existing bridges. The purpose of this paper is to present a serviceability evaluation methodology for RC bridges under probabilistic conditions. It will be based on analytical calculations with no need to complex modeling or advanced software. For this purpose, a realistic traffic model is simulated based on existing weigh-in-motion WIM data from some European sites. The probabilistic distributions of the time-dependent load effects, moment and deflection, are then deduced after hundreds of simulations. The degradation effects are introduced in the analysis by considering the concrete creep and shrinkage. A simplified model to introduce creep effect under variable traffic load is also proposed. The time dependent reliability indices are then calculated for a set of 21 simply supported RC T-beam bridges with varying parameters such as span lengths, number of girders, girder spacing and number of design lanes. The first order reliability method FORM, is used in the reliability calculation in order to evaluate the structural performance under the considered failure scenario. [ABSTRACT FROM AUTHOR]

Design of piles in chalk is considered as an important issue for a number of geotechnical applications in Northern Europe. Few methods exist for predicting the ultimate axial pile capacity in chalk, but little guidance can be found regarding the design of driven piles in this complex material as experience is rather limited. This paper aims to study the short and long-term predictive performance of different pile design methods used in France and the UK where chalk is found widespread in the north-west coast and the south-east coast, respectively. Conventional methods used in France and the UK are compared by considering seven full-scale static load tests performed in Paris Basin and extracted from the LCPC pile database. The ratio of the measured vs calculated pile shaft resistance and base resistance value is analysed and the scatter of each method is studied. The comparison shows large differences between results. Extension of the database is of great importance to improve the predictive reliability. The last part discusses the evolution of the long-term capacity of driven piles in chalk due to ageing effects. Results show an increasing trend after driving, following a hyperbolic evolution curve. [ABSTRACT FROM AUTHOR]

Dams are very costly structures that are often built in areas prone to seismicity due to geological and geomorphological considerations. To protect such structures against seismic actions, in-depth studies on their vulnerability should be undertaken. This study deals with the seismic vulnerability of a concrete gravity dam. The Oued El Fodda dam on the Oued Chelif River, west Algeria, is considered as a case study. The dam is studied under near- and far-fault ground motions. To derive fragility curves, non-linear time history analyses are performed by using a Latin hypercube sampling numerical simulation procedure. Damage probabilities are determined for each defined limit state. The results show the vulnerability of the dam under high-level seismic motion. A sensitivity analysis was performed to evaluate the influence of uncertain parameters on structural responses. The most important parameters are then identified. [ABSTRACT FROM AUTHOR]