Hasil untuk "Accounting. Bookkeeping"

Vassilios Karakostas

According to various no-go results in the foundations of quantum mechanics, for any system associated to a Hilbert space of dimension higher than two, it is not possible to assign definite truth values to all propositions pertaining to the system without generating a Kochen-Specker contradiction. In this respect, the Bub-Clifton uniqueness theorem is utilized for arguing that truth-value definiteness is consistently restored with respect to a determinate sublattice of propositions defined by the state of the quantum system concerned and a particular observable to be measured. On this basis, a perspectivist/contextual account of truth valuation in the quantum domain is produced that satisfies Tarski's criterion of material adequacy for a theory of truth. In light of the latter, perspectivist truth conforms to perspective or context-bound correspondence of a de re nature, designating locally an objectively existing state of affairs. Such an account derives by virtue of the microphysical nature of physical reality in displaying a context-dependence of facts; thus, it essentially opposes a non-perspectival, metaphysically fixed point of reference, or a panoptical standpoint from which to state all facts of nature.

Christophe J. MacLellan, Karthik Singaravadivelan, Xin Lian et al.

We present a new theory of categorization based on an information-theoretic rational analysis. To evaluate this theory, we investigate how well it can account for key findings from classic categorization experiments conducted by Hayes-Roth and Hayes-Roth (1977), Medin and Schaffer (1978), and Smith and Minda (1998). We find that it explains the human categorization behavior at least as well (or better) than the independent cue and context models (Medin & Schaffer, 1978), the rational model of categorization (Anderson, 1991), and a hierarchical Dirichlet process model (Griffiths et al., 2007).

Made Denny Oktariyana, Munawar Munawar, Clara Margilina Reinamah

Balanced Scorecard (BSC) merupakan alat manajemen strategis yang digunakan untuk memperbaiki sistem pengukuran kinerja dengan pendekatan yang komprehensif melalui empat perspektif utama: keuangan, pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan. Penelitian ini bertujuan untuk mengevaluasi kinerja perusahaan menggunakan pendekatan BSC dengan mengukur indikator spesifik pada masing-masing perspektif. Perspektif keuangan dianalisis melalui Profit Margin dan Return on Investment (ROI), sementara perspektif proses bisnis internal dievaluasi menggunakan rasio BOR, AvLOS, BTO, TOI, dan NDR. Perspektif pembelajaran dan pertumbuhan dianalisis melalui data retensi dan pelatihan karyawan, serta kepuasan pegawai yang diuji menggunakan analisis statistik dengan uji validitas dan reliabilitas. Hasil analisis menunjukkan bahwa perusahaan berhasil memenuhi 9 dari 11 indikator yang ditetapkan, menunjukkan bahwa kinerja secara keseluruhan tergolong baik. Temuan juga mengindikasikan bahwa kepuasan pelanggan memiliki peran krusial dalam memengaruhi keberlanjutan dan profitabilitas perusahaan melalui dorongan peningkatan layanan dan pengembangan sumber daya manusia.

Estefanía Palazuelos, Ángel Herrero Crespo, Paula San-Martín et al.

Standard setters and regulators have gradually changed the form and content of audit reports to enhance their clarity and comprehensibility, aiming to reduce the expectation gap. This research investigates the perceived usefulness of the latest expanded audit report (EAR), focusing on the evaluation of its key sections, within the context of bank financing. Additionally, the study explores the potential impact on credit granting decisions, particularly in relation to the accessibility, processing times and financing conditions for SMEs. A structural equation modelling (SEM) methodology was employed to analyse the responses of 225 bank loan officers to a self-administered online questionnaire. The results show that the perception that the audit service is useful has a positive impact on credit granting (access, time and conditions), but it is only influenced by the Opinion section. Basis of Opinion, Other Information and Key Audit Matters (KAM) sections do not appear to be significant. Consequently, additional audit report extensions should be carefully considered before making new decisions, as they are not necessarily perceived as informative.

Fares Kheddache, Samir Djadli

This study proposes an AHP-SERVQUAL model to evaluate service quality in the Algerian hotel industry, emphasizing the gap between customer expectations and managerial perceptions. The research involved four hotels in Constantine, Algeria, and analysed responses from 12 managers and 77 customers. Utilizing the SERVQUAL dimensions—tangibility, reliability, assurance, empathy, and responsiveness—this study examines 19 selection criteria, weighted through the Analytic Hierarchy Process (AHP). The findings reveal significant discrepancies: managers overestimate tangibility and reliability, while underestimating empathy, responsiveness, and assurance. In contrast to the managerial focus on tangibility, the responsiveness dimension is valued most by customers. This misalignment highlights the need for managerial strategies that align better with customer priorities to enhance service quality and competitiveness. This study contributes to the literature by integrating AHP with SERVQUAL, thereby offering insights into improving service delivery and customer satisfaction in the hospitality sector. Future research should explore broader geographic contexts and additional service dimensions to gain a more comprehensive understanding.

Justice Stephen Tetteh Zotorvie, James Dickson Fiagborlo, Edward Sedzro

Research Questions: What has been the trend and development in research publications concerning Accounting Information Systems (AIS) over the past decade? Which authors, countries, and scholarly journals have made significant contributions to the body of AIS literature? What are the key thematic trends and shifts within the literature on AIS, and what are the emerging research opportunities in the evolving field of AIS? Motivation: Research shows that although there has been significant growth in the body of literature focusing on AIS, a comprehensive analysis of the literature surrounding this critical domain is limited. This research aims to provide valuable insights into current trends, guide future research agendas, and contribute to the advancement of scholarship and practice in AIS. Data: Data for the current research were collected from 1760 articles published in Scopus databases. Tools: The VOSviewer software tool was used to perform the graphical analysis of the sample’s bibliometric data. Findings: This research reveals a notable surge in publications, with the number of publications reaching an unprecedented peak in 2020. Research regarding AISs over the years relates to accounting, cost, and decision-making. However, there is a shift within the AIS literature towards blockchain, data analytics, artificial intelligence, digitalization, and sustainability issues. Practical implications: By identifying influential publications, authors, and emerging topics, the study can guide researchers in prioritizing research agendas and collaborations while also assisting practitioners in understanding the latest developments in AIS theory and practice. Additionally, the results can assist policymakers in tailoring policies and regulations that align with the specific needs and challenges faced by different industries about AIS.

Carson Hunsberger, David Schwab, Roshan Eapen et al.

Hamiltonian normal forms allow for the analytical approximation of center manifold trajectories and their invariant manifolds through the separation of the saddle and center subspaces that make up the dynamics at the collinear libration points within the elliptic restricted three-body problem. The circular restricted three-body problem is a special case of the elliptic problem-- one that does not take into account the eccentricity of the true orbits of the primaries and thus provides a dynamical model of varying accuracy depending on the true anomaly of the primaries. This paper first shows that the normal forms of the elliptic problem offer nearly identical trajectory characterization capabilities to those of the circular problem and then demonstrates the difference in fidelity by comparing the circular and elliptic normal form representations of ephemeris data for the James Webb Space Telescope. Furthermore, methodology for including solar radiation pressure within the normal form is introduced, and the same ephemeris data is used to demonstrate the resulting increase in fidelity of the dynamical model.

N. Medvedev, D. I. Zainutdinov, A. E. Volkov

We present a model of non-ionizing scattering of electrons on atomic ensemble in matter, applicable in a wide electron energy range from ~eV up to relativistic ones. The approach based on the dynamic-structure factor formalism considers collective response of the atomic and electronic systems of a target. It accounts for dynamical screening of atomic nuclei in matter by valence (collective) and core-shell electrons during the scattering events, dependent on the incident electron velocity. The proposed formalism for the cross section enables us to describe in a unified manner the electron scattering on the ensemble of isolated atomic nuclei at high incident electron energies, reducing to the scattering on phonons with decrease of the energy. Our model can be used, e.g., in transport Monte Carlo codes to describe the energy exchange between excited electrons and atomic ensemble in matter. An example of swift heavy ion track formation in quartz simulated with the proposed cross section shows a reasonable agreement with the experiment validating the model.

G. L. Klimchitskaya, A. S. Korotkov, V. V. Loboda et al.

The cantilever tip of a nanoswitch in close proximity to the ground plate is considered with account of electrostatic, elastic, van der Waals (Casimir), and also contact repulsive forces. The van der Waals (Casimir) and contact repulsive forces are computed for a Si cantilever and either Au or Ni ground plates using the Lifshitz theory and the method of pairwise summation with account of surface roughness. It is shown that at short separations an impact of the van der Waals (Casimir) force leads to the pull-in and collapse of a cantilever onto the ground plate if the contact repulsion is disregarded. Taking into consideration contact repulsion, the nanoswitch is demonstrated to have the stable cyclic behavior with no pull-in when switching voltage on and off.

Hiroyuki Kido

Inspired by Bayesian approaches to brain function in neuroscience, we give a simple theory of probabilistic inference for a unified account of reasoning and learning. We simply model how data cause symbolic knowledge in terms of its satisfiability in formal logic. The underlying idea is that reasoning is a process of deriving symbolic knowledge from data via abstraction, i.e., selective ignorance. The logical consequence relation is discussed for its proof-based theoretical correctness. The MNIST dataset is discussed for its experiment-based empirical correctness.

Renzo Comolatti, Matteo Grasso, Giulio Tononi

Time flows, or at least the time of our experience does. Can we provide an objective account of why experience, confined to the short window of the conscious present, encompasses a succession of moments that slip away from now to then--an account of why time feels flowing? Integrated Information Theory (IIT) aims to account for both the presence and quality of consciousness in objective, physical terms. Given a substrate's architecture and current state, the formalism of IIT allows one to unfold the cause-effect power of the substrate, yielding a cause-effect structure. According to IIT, this accounts in full for the presence and quality of experience, without any additional ingredients. In previous work, we showed how unfolding the cause-effect structure of non-directed grids, like those found in many posterior cortical areas, can account for the way space feels--namely, extended. Here we show that unfolding the cause-effect structure of directed grids can account for how time feels--namely, flowing. First, we argue that the conscious present is experienced as flowing because it is composed of phenomenal distinctions (moments) that are directed, and these distinctions are related in a way that satisfies directed inclusion, connection, and fusion. We then show that directed grids, which we conjecture constitute the substrate of temporal experience, yield a cause-effect structure that accounts for these and other properties of temporal experience. In this account, the experienced present does not correspond to a process unrolling in "clock time," but to a cause-effect structure specified by a system in its current state: time is a structure, not a process. We conclude by outlining similarities and differences between the experience of time and space, and some implications for the neuroscience, psychophysics, and philosophy of time.

J. M. Y. Woo, D. Nesvorny, J. Scora et al.

The process leading to the formation of the terrestrial planet remains elusive. In a previous publication, we have shown that, if the first generation of planetesimals forms in a ring at about 1 AU and the gas disk's density peaks at the ring location, planetary embryos of a few martian masses can grow and remain in the ring. In this work, we extend our simulations beyond the gas-disk stage, covering 200 Myr and accounting for the phase of giant planet instability, assumed to happen at different times. About half of the simulations form a pair of Venus and Earth analogues and, independently, about 10% form a Mars analogue. We find that the timing of the giant planet instability affects statistically the terrestrial system's excitation state and the timing of the last giant impacts. Hence a late instability (about 60 to 100 Myr after the Solar system's birth) is more consistent with a late Moon-formation time, as suggested by radioactive chronometers. However, the late veneer mass (LVM: mass accreted after the last giant impact) of Earth-sized planets suffering a giant impact after 80 My is usually an order of magnitude lower than the value inferred from geochemistry. In addition, the final angular momentum deficit (AMD) of the terrestrial planets tends to be too high. We tested the effect on the final AMD of the generation of debris during collisions and found that it is too small to change these conclusions. We argue that the best-case scenario is that the Moon-forming event occurred between 50 and 80 My, possibly just following the giant planet instability.

Klaudia Stephanie Ginting, Nisrul Irawati, Chairul Muluk

Purpose: This study aims to examine the effect of liquidity ratios, activity, leverage, and company size on dividend policy through the financial performance of consumer non-cyclical companies for the 2017-2021 period. Methodology/approach: The sampling technique using purposive sampling method obtained 27 companies as research samples. Data analysis techniques using panel data analysis and path analysis. Findings: The results showed that liquidity (CR) and financial performance (ROA) had a significant negative effect on dividend policy (DPR). Total Asset Turnover has a significant positive effect on dividend policy (DPR). Leverage (DER) and firm size have no significant effect on dividend policy (DPR). Liquidity (CR) and Total Assets Turnover have a significant positive effect on financial performance (ROA). Leverage (DER) and company size have no significant effect on financial performance (ROA). Liquidity (CR), leverage (DER), and company size on dividend policy (DPR) through financial performance (ROA) have no significant effect. Meanwhile, total asset turnover on dividend policy (DPR) through financial performance (ROA) has a significant influence. Practical and Theoretical contribution/Originality: This research is expected to contribute to increasing Dividend Policy (Dividend Payout Ratio), companies must increase company sales activities so that company revenues can be greater than company expenses and companies have positive free cash flow which indicates good financial performance so they can distribute cash dividends. to shareholders. Research Limitation: This research is limited to the use of financial performance intervening variables only and focuses on consumer non-cyclicals subsector companies listed on the IDX in 2017-2021.

Taotao Wang, Zibin Lin, Shengli Zhang et al.

A decentralized identity system that can provide users with self-sovereign digital identities to facilitate complete control over their own data is paramount to Web 3.0. The account system on blockchain is an ideal archetype for realizing Web 3.0 decentralized identity. However, a disadvantage of such completely anonymous identity system is that users can create multiple accounts without authentication to obfuscate their activities on the blockchain. In particular, the current anonymous blockchain account system cannot accurately register the social relationships and interactions between real human users, given the amorphous mappings between users and blockchain identities. This work proposes zkBID, a zero-knowledge blockchain-account-based Web 3.0 decentralized identity scheme, to overcome endemic mistrust in blockchain account systems. zkBID links souls (blockchain accounts) to humans (users' personhood credentials) in a one-to-one manner to truly reflect the social relationships and interactions between humans on the blockchain. zkBID conceals the one-to-one relationships between blockchain accounts and users' personhood credentials for privacy protection using zero-knowledge proofs and linkable ring signatures. Thus, with zkBID, the users' blockchain accounts are credibly anonymous. Importantly, zkBID is fully decentralized: all user-related data are generated by users and verified by smart contracts on the blockchain. We implemented zkBID and built a blockchain test network for evaluation purposes. Our tests demonstrate the effectiveness of zkBID and suggest proper ways to configure zkBID system parameters.

Poppy Nurmayanti, Novita Indrawati, Emrinaldi Nur DP

This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business experience, and education). This study employs regression analyses to analyse 707 firm-year observations of manufacturing companies listed in the Indonesian Stock Exchange (IDX) between 2010 and 2018. This study found that top management team tended to choose the strategic choice of real-based earnings management. Meanwhile, top management individually, both CEO and CFO tend to choose accrual earnings management strategies over real activity-based earnings management. These results are inline with upper echelon theory and financial reportpreparation and mechanism in companies, especially in selecting and appointing top-level executive.

Qiuyun Lyu, Shaopeng Cheng, Hao Li et al.

Self-Sovereign Identity (SSI) is a new distributed method for identity management, commonly used to address the problem that users are lack of control over their identities. However, the excessive pursuit of self-sovereignty in the most existing SSI schemes hinders sanctions against attackers. To deal with the malicious behavior, a few SSI schemes introduce accountability mechanisms, but they sacrifice users' privacy. What's more, the digital identities (static strings or updatable chains) in the existing SSI schemes are as inputs to a third-party executable program (mobile app, smart contract, etc.) to achieve identity reading, storing and proving, users' self-sovereignty are weakened. To solve the above problems, we present a new self-sovereign identity scheme to strike a balance between privacy and accountability and get rid of the dependence on the third-party program. In our scheme, one and only individual-specific executable code is generated as a digital avatar-i for each human to interact with others in cyberspace without a third-party program, in which the embedding of biometrics enhances uniqueness and user control over their identity. In addition, a joint accountability mechanism, which is based on the shamir (t, n) threshold algorithm and a consortium blockchain, is designed to restrict the power of each regulatory authority and protect users' privacy. Finally, we analyze the security, SSI properties and conduct detailed experiments in term of the cost of computation, storage and blockchain gas. The analysis results indicate that our scheme resists the known attacks and fulfills all the six SSI properties. Compared with the state-of-the-art schemes, the extensive experiment results show that the cost is larger in server storage, blockchain storage and blockchain gas, but is still low enough for practical situations.

Anh, Tu Thuy, Ha, Nguyen Thi, Phuong, Chu Thi Mai

This study was conducted to estimate the determinants as well as the efficiency of Vietnam’s footwear export to 50 trading partners by applying stochastic fronter gravity approach for the period 2001-2018. We found that Vietnam’s footwear export is positively affected by income measured by gross domestic product (GDP), border and landlock situation. The income elasticity of footwear export of Vietnam was about 1.2%. We also showed that the export efficiency of Vietnam’s footwear was not very high with the average ranges from 50.8% to 63.1%. The 10 most efficient countries were Cambodia, Panama, Slovakia, Belgium, Myanmar, Hongkong, Korea, Chile, the US and the Netherlands. We also found that 10 countries with the largest export potential were the US, China, Germany, Japan, Belgium, the UK, Netherlands, Korea, France, Canada. Regarding the determinants of export efficiency, the study provides evidence that trade freedom, financial freedom and importers’ population density positively contributed to efficiency. Our findings also support further integration of Vietnam since membership to many FTA enhances Vietnam’s footwear export efficiency. These FTAs include AFTA, Vietnam-Chile FTA, ASEAN-India FTA, ASEAN-Korean FTA, ASEAN-Japan FTA, ASEAN-China FTA, ASEAN-Australia-New Zealand FTA. Finally, the study recommends a relevant market policy for Vietnam’s footwear export in the coming years. We have provided 4 types of markets with different levels of priorities that Vietnam’s footwear exporters should focus on. The top footwear market priority should be countries with high potential yet low efficiency such as China, Russia, Brazil, Thailand, Sweden, Singapore and Australia.

L. M. Kupriyanova, I. D. Surkhaev

The article is devoted to the problem of balancing the budget from the point of view of the form of implementation of the principle of building the budgetary system of the Russian Federation and the state of the federal budget, provided that all its expenses are covered by its revenues. If income is insufficient, a budget deficit occurs. The research methodology provides for a comparative analysis of the concepts and content of budget balance, tools for its provision, the main directions of budget policy and solutions to strategic problems. The result of the study is the proposals for assessing the balance of the budget to cover the deficit and the need for sources of financing the budget deficit. The formulated recommendations are focused on the optimisation of income, expenditures, the formation and use of budgetary reserves, public debt management, as well as effective regulation of intergovernmental fiscal relations. The federal budget deficit is subject to regulation in the direction of its reduction, for which the instruments for balancing it and priority directions for the activities of the financial bodies of the Government of the Russian Federation have been determined.

Hong Nhat Nguyen, Jacquline Tham, Ali Khatibi et al.

The purpose of this paper is to evaluate the differentials effects of the tax rate on transfer pricing activities in foreign direct investment enterprises in Vietnam. The study then suggests further research on the determinants over transfer pricing activities of these enterprises to have better solutions in dealing with transfer mispricing in Vietnam. A quantitative research method involving self-administered closed-ended questionnaires were extended to Managing Directors/Chief Executive Officers, Tax Managers/ Directors, Chief Finance Officers or Heads of Finance from foreign direct investment enterprises in Vietnam. Findings indicate a strong relationship between corporate tax rate differentials and the transfer pricing activities in foreign direct investment enterprises in Vietnam. The findings support Vietnamese policymakers, academic researchers, auditors, investors to have further study on the effect of the tax rate on transfer pricing activities of the enterprises. Nevertheless, tax officials and accounting representatives can have in-depth knowledge with regards to transfer pricing activities which the outcome of this study aspires as guidance for better understanding the aspects of transfer pricing while doing business in Vietnam.

Yoshi Fujiwara, Hiroyasu Inoue, Takayuki Yamaguchi et al.

In this study, we investigate the flow of money among bank accounts possessed by firms in a region by employing an exhaustive list of all the bank transfers in a regional bank in Japan, to clarify how the network of money flow is related to the economic activities of the firms. The network statistics and structures are examined and shown to be similar to those of a nationwide production network. Specifically, the bowtie analysis indicates what we refer to as a "walnut" structure with core and upstream/downstream components. To quantify the location of an individual account in the network, we used the Hodge decomposition method and found that the Hodge potential of the account has a significant correlation to its position in the bowtie structure as well as to its net flow of incoming and outgoing money and links, namely the net demand/supply of individual accounts. In addition, we used non-negative matrix factorization to identify important factors underlying the entire flow of money; it can be interpreted that these factors are associated with regional economic activities.One factor has a feature whereby the remittance source is localized to the largest city in the region, while the destination is scattered. The other factors correspond to the economic activities specific to different local places.This study serves as a basis for further investigation on the relationship between money flow and economic activities of firms.