Organisational accounts are an integral part of the Twitter (now X) ecosystem. This study identified 9,842 research- and policy-related organisational accounts that had tweeted about scholarly publications by linking three global organisational databases (GRID, ROR, and Overton) with two altmetric databases containing Twitter data (Altmetric and the former Crossref Event Data). The resulting openly available dataset was used to examine organisational activity in scholarly communication across three dimensions: social media capital, tweeting activity, and engagement level. The results show that, compared to all Twitter users engaged in scholarly communication, organisational accounts hold a notable advantage in terms of follower bases and the proportion of scholarly tweets. Their scholarly tweets achieve high visibility through likes and retweets but perform weakly in generating more conversational forms of engagement, such as quotes and replies. Distinct patterns emerge across organisational categories: research facilities, in particular, demonstrate the strongest focus on scholarly tweeting, whereas government accounts are comparatively more successful in eliciting engagement across all metrics, including the more interactive ones. This study contributes both an open dataset of organisational accounts and a methodological framework for their identification, while also highlighting the important roles that organisations play in shaping scholarly discourse on social media.
This paper studies how the organization of production shapes democratic accountability. I propose a model in which learning economies make specialization productively efficient: most workers perform one-domain tasks, while a small set of integrators with cross-domain knowledge keep the system coherent. When policy consequences run across domains, integrators understand them better than specialists. Electoral competition then tilts targeted services toward integrators' interests, while low aggregate system knowledge weakens governance and reduces the fraction of public resources converted into citizen-valued services. Labor markets leave these civic margins unpriced, failing to internalize the political returns to system knowledge. Broadening routine specialists can therefore raise welfare relative to the market allocation. The model speaks to debates on liberal art education and the effects of AI.
Sequential multi-agent systems built with large language models (LLMs) can automate complex software tasks, but they are hard to trust because errors quietly pass from one stage to the next. We study a traceable and accountable pipeline, meaning a system with clear roles, structured handoffs, and saved records that let us trace who did what at each step and assign blame when things go wrong. Our setting is a Planner -> Executor -> Critic pipeline. We evaluate eight configurations of three state-of-the-art LLMs on three benchmarks and analyze where errors start, how they spread, and how they can be fixed. Our results show: (1) adding a structured, accountable handoff between agents markedly improves accuracy and prevents the failures common in simple pipelines; (2) models have clear role-specific strengths and risks (e.g., steady planning vs. high-variance critiquing), which we quantify with repair and harm rates; and (3) accuracy-cost-latency trade-offs are task-dependent, with heterogeneous pipelines often the most efficient. Overall, we provide a practical, data-driven method for designing, tracing, and debugging reliable, predictable, and accountable multi-agent systems.
Chris T. Richardson, Jordan Wels, Kristen Garofali
et al.
Dwarf AGN serve as the ideal systems for identifying intermediate mass black holes (IMBHs) down to the most elusive regimes ($\sim 10^3 - 10^4 M_{\odot}$). However, the ubiquitously metal-poor nature of dwarf galaxies gives rise to ultraluminous X-ray sources (ULXs) that can mimic the spectral signatures of IMBH excitation. We present a novel photoionization model suite that simultaneously incorporates IMBHs and ULXs in a metal-poor, highly star-forming environment. We account for changes in $M_{BH}$ according to formation seeding channels and metallicity, and changes in ULX populations with post-starburst age and metallicity. We find that broadband X-rays and UV emission lines are insensitive to $M_{BH}$ and largely unable to distinguish between ULXs and IMBHs. Many optical diagnostic diagrams cannot correctly identify dwarf AGN. The notable exceptions include He~II~$λ$4686 and [O~I]~$λ$6300, for which we redefine typical demarcations to account for ULX contributions. Emission lines in the mid-IR show the most promise in separating stellar, ULX, IMBH, and shock excitation while presenting sensitivity to $M_{BH}$ and $f_{\text{AGN}}$. Overall, our results expose the potential biases in identifying and characterizing dwarf AGN purely on strong line ratios and diagnostic diagrams rather than holistically evaluating the entire spectrum. As a proof of concept, we argue that recently discovered over-massive BHs in high-$z$ JWST AGN might not represent the overall BH population, with many galaxies in these samples potentially being falsely classified as purely star-forming.
Executive accountability is increasingly viewed as a critical mechanism for improving corporate environmental performance, especially in state-owned enterprises (SOEs) that dominate high-emission sectors such as energy, infrastructure, and heavy industry. This study examines whether China's Accountability System for Irregular Operations and Investments (ASIOI) curbs environmental violations in SOEs. Exploiting the staggered regional implementation of ASIOI as a quasi-natural experiment, we find that the policy leads to a significant reduction in SOE environmental misconduct. Drawing on a criminology-based cost-benefit framework, we identify three underlying mechanisms: strengthened internal controls, increased green investment, and enhanced green innovation. Further analyses reveal that the deterrent effect of ASIOI is more pronounced in SOEs that exhibit weaker regulatory oversight and stronger incentives to commit violations. By focusing on politically embedded SOEs, this study shows how accountability mechanisms can catalyze proactive green transformation, enhancing the strategic role of public governance in sustainability transitions.
El artículo busca identificar las características de los diferentes métodos de elaboración del protocolo familiar en empresas de familia, propuestos por diversos autores. Se realiza una revisión narrativa de la literatura. Se consultaron cuatro bases de datos académicas, dos fuentes especializadas y una biblioteca física, se identificaron diecisiete trabajos de los cuales se incluyen seis en esta revisión. Se observa que los métodos coinciden en iniciar el proceso con una etapa diagnóstica, razón por la que se centra el análisis en su desarrollo. Las restantes fases varían en número, contenido, actores y herramientas, sin diferencias en los temas abordados, sino en su tratamiento y profundización. Entonces, se reconoce la etapa diagnóstica como necesaria y relevante en este proceso, tanto para la familia como para el consultor. Se realiza una propuesta para el reconocimiento del estado de situación del sistema empresa-familia-patrimonio, en el abordaje de la protocolización.
Labor. Work. Working class, Economic growth, development, planning
AbstractDouble entry account books of medieval Italian merchants and bankers have been extensively used as primary sources by historians of several disciplines interested in business, trade, commodities, markets, sources, prices, interest rates, exchange rates, tariffs, taxes, wages, rents, agents, networks, and many other related topics. The reason for the emergence of such a detailed bookkeeping method is unknown. This paper presents a critical analysis of entries in a ledger of Florentine moneychanger‐bankers from 1211. Comparison with later examples confirms that this ledger portrays a method of bookkeeping embracing double entries that transformed into entity‐wide double entry bookkeeping by the end of the thirteenth century. Following consideration of the socio‐political, economic, legal, and commercial environment of the period and place in which it was used in 1211, the origin of this bookkeeping method is attributed to northern Italian moneychanger‐bankers in the twelfth century. Their bookkeeping method addressed the evidential demands of multiple legal systems relating to use of credit necessitated by a lack of sufficient quality coinage in circulation to support the growing and expanding regional markets of northern Italy.
Purpose: The purpose of this activity is to provide knowledge about simple financial bookkeeping, enhance the skills of inmates in financial bookkeeping, understand effective financial management strategies, and encourage active participation of inmates in entrepreneurship upon their release. Method: The team determined the methods used in this activity, which are workshops, case studies, and practical exercises. Practical Applications: The outcomes of this activity include active participation of participants, indicating their interest and motivation to learn and enhance their knowledge in financial bookkeeping. Participants experience an increased understanding of financial management, especially in financial bookkeeping. They also develop improved practical skills in financial management, particularly in financial bookkeeping. Conclusion: This training has long-term impacts on participants. These impacts include increased financial independence, a change in perspective towards financial management, improved job skills, motivation to develop businesses after release, and minimizing the risk of reoffending.
O objetivo deste ensaio teórico é discutir, à luz da teoria contábil e de finanças, sobre o Acórdão - REsp 1.877.331 da 3ª Turma do Superior Tribunal de Justiça (STJ) que decidiu, para efeitos de Apuração de Haveres de sócio retirante, salvo determinação contida no Contrato Social, que o método do Fluxo de Caixa Descontado (FCD) não é pertinente. Como fundamento para a argumentação deste ensaio, foram incorporados os conceitos de ativo e a sua característica de geração de benefícios econômicos futuros. Para o ensaísta, essa característica é balizadora não só para a mensuração de ativos, como também para a mensuração do valor de uma empresa que é formada por um conjunto de ativos tangíveis e intangíveis. O Fluxo de Caixa Descontado é considerado um dos principais métodos de avaliação de empresas, sendo essencialmente financeiro, derivado da capacidade de geração de benefícios futuros que são projetados, descontados a valor presente, acrescentando ainda o valor da perpetuidade. A mensuração por este método pode considerar a empresa na situação em que se encontra, não sendo necessário projeções de crescimento, fatores macroeconômicos futuros, já que a jurisprudência considera que o futuro não pertence ao sócio retirante. Não obstante, não se pode desconsiderar a capacidade de geração destes benefícios econômicos, o que pode propiciar uma avaliação desprovida do valor justo, prejudicando assim uma das partes no litígio. Embasado nesses aspectos discutidos no ensaio, considera-se assim, a pertinência do uso do Fluxo de Caixa Descontado em processos de Apuração de Haveres.
Josué de Lima Carvalho, Adriana do Nascimento Moraes, Michel Carvalho Ribeiro
O presente estudo tem por objetivo analisar o grau de conformidade à aplicação da NBC TG 29 nas empresas de dendê atuantes na Amazônia paraense. Foram analisadas as demonstrações contábeis de 3 companhias que divulgaram as suas demonstrações contábeis de 2019 através do Diário Oficial do Estado do Pará. Na verificação da conformidade foi aplicado um checklist contendo 32 itens que a norma apresenta em relação a divulgação. Após a análise das demonstrações pode-se perceber que as companhias em estudo não estavam em conformidade com a NBC TG 29. Do total de itens avaliados a Agropalma S/A obteve percentual de 47,05% de conformidade, seguida da Tauá Brasil Palma S/A com 38,46% e por último a BBB S/A com 30,76%. Portanto é perceptível que as companhias precisam se atentar o que é disposto na norma, para obterem um padrão passível de compatibilidade.
The development of social media user stance detection and bot detection methods rely heavily on large-scale and high-quality benchmarks. However, in addition to low annotation quality, existing benchmarks generally have incomplete user relationships, suppressing graph-based account detection research. To address these issues, we propose a Multi-Relational Graph-Based Twitter Account Detection Benchmark (MGTAB), the first standardized graph-based benchmark for account detection. To our knowledge, MGTAB was built based on the largest original data in the field, with over 1.55 million users and 130 million tweets. MGTAB contains 10,199 expert-annotated users and 7 types of relationships, ensuring high-quality annotation and diversified relations. In MGTAB, we extracted the 20 user property features with the greatest information gain and user tweet features as the user features. In addition, we performed a thorough evaluation of MGTAB and other public datasets. Our experiments found that graph-based approaches are generally more effective than feature-based approaches and perform better when introducing multiple relations. By analyzing experiment results, we identify effective approaches for account detection and provide potential future research directions in this field. Our benchmark and standardized evaluation procedures are freely available at: https://github.com/GraphDetec/MGTAB.
As one of the most popular blockchain platforms supporting smart contracts, Ethereum has caught the interest of both investors and criminals. Differently from traditional financial scenarios, executing Know Your Customer verification on Ethereum is rather difficult due to the pseudonymous nature of the blockchain. Fortunately, as the transaction records stored in the Ethereum blockchain are publicly accessible, we can understand the behavior of accounts or detect illicit activities via transaction mining. Existing risk control techniques have primarily been developed from the perspectives of de-anonymizing address clustering and illicit account classification. However, these techniques cannot be used to ascertain the potential risks for all accounts and are limited by specific heuristic strategies or insufficient label information. These constraints motivate us to seek an effective rating method for quantifying the spread of risk in a transaction network. To the best of our knowledge, we are the first to address the problem of account risk rating on Ethereum by proposing a novel model called RiskProp, which includes a de-anonymous score to measure transaction anonymity and a network propagation mechanism to formulate the relationships between accounts and transactions. We demonstrate the effectiveness of RiskProp in overcoming the limitations of existing models by conducting experiments on real-world datasets from Ethereum. Through case studies on the detected high-risk accounts, we demonstrate that the risk assessment by RiskProp can be used to provide warnings for investors and protect them from possible financial losses, and the superior performance of risk score-based account classification experiments further verifies the effectiveness of our rating method.
In the era of precision medicine, more and more clinical trials are now driven or guided by biomarkers, which are patient characteristics objectively measured and evaluated as indicators of normal biological processes, pathogenic processes, or pharmacologic responses to therapeutic interventions. With the overarching objective to optimize and personalize disease management, biomarker-guided clinical trials increase the efficiency by appropriately utilizing prognostic or predictive biomarkers in the design. However, the efficiency gain is often not quantitatively compared to the traditional all-comers design, in which a faster enrollment rate is expected (e.g. due to no restriction to biomarker positive patients) potentially leading to a shorter duration. To accurately predict biomarker-guided trial duration, we propose a general framework using mixture distributions accounting for heterogeneous population. Extensive simulations are performed to evaluate the impact of heterogeneous population and the dynamics of biomarker characteristics and disease on the study duration. Several influential parameters including median survival time, enrollment rate, biomarker prevalence and effect size are identitied. Re-assessments of two publicly available trials are conducted to empirically validate the prediction accuracy and to demonstrate the practical utility. The R package \emph{detest} is developed to implement the proposed method and is publicly available on CRAN.
This paper aims to investigate how organization capital influences different forms of corporate risk. It also explores how the relationship between organization capital and risks varies in the cross-section of firms.
To test the hypothesis, this study employs the ordinary least squares (OLS) regression model using a large sample of the United States (US) data over the 1981–2019 period. It also uses an instrumental variable approach and an errors-in-variables panel regression approach to mitigate endogeneity problems.
The empirical results show that organization capital is positively related to both idiosyncratic risk and total risk but negatively related to systematic risk. The cross-sectional analysis shows that the positive relationship between organization capital and idiosyncratic risk is significantly more pronounced for the subsample of firms with high information asymmetry and human capital. Moreover, the negative relationship between organization capital and systematic risk is significantly more pronounced for firms with greater efficiency and firms facing higher industry- and economy-wide risks.
The findings have important implications for investors and policymakers. For example, since organization capital increases idiosyncratic risk and total risk but reduces systematic risk, investors should take organization capital into account in portfolio formation and risk management. Moreover, the findings lend support to the argument on the recognition of intangible assets in financial statements. In particular, the study suggests that standard-setting bodies should consider corporate reporting frameworks to incorporate the disclosure of intangible assets into financial statements, particularly given the recent surge of corporate intangible assets and their critical impact on corporate risks.
To the best of the authors' knowledge, this is the first study to adopt a large sample to provide systematic evidence on the relationship between organization capital and a wide range of risks at the firm level. The authors show that the effect of organization capital on firm risks differs remarkably depending on the kind of firm risk a particular risk measure captures. This study thus makes an original contribution to resolving competing views on the effect of organization capital on firm risks.
La economía digital ha tenido un profundo impacto en la tributación, pues la deslocalización de los establecimientos y la rapidez de su evolución han propiciado la erosión de las bases y traslado de beneficios de las grandes multinacionales, siendo esta una de las cuestiones más relevantes en la fiscalidad internacional. El presente artículo analiza el proyecto de “erosión de la base imponible y traslado de beneficios” o bien identificadas en inglés como “Base Erosion and Profit Shifting” (BEPS), en consideración a su alcance en la Acción 1 BEPS que concierne a la economía digital en su implementación respecto al Impuesto Sobre la Renta en México de 2020 a 2022. La investigación fue cualitativa, con enfoque descriptivo, para lo cual se utilizó la metodología jurídica a través de los métodos analítico sintético, histórico, comparativo y deductivo, a través de la técnica de investigación documental. Se concluye el establecimiento de un criterio sobre los retos de la potestad tributaria doméstica en el cual los negocios virtuales deben estar sujetos a la tributación de algún tipo y deben pagarlos impuestos en el país en donde se genera valor con el objetivo de tener una tributación justa y razonable
Purpose of this study to examine the effect of interactivity on musers’ engagement towards mobile bookkeeping application using stimulus-organism-response (S-O-R) theory and technology acceptance model (TAM). Further, moderation effect of users’ innovativeness was also examined. A total of 376 responses were analyzed for examining the proposed hypotheses. The results exhibited that, application interactivity enhances perceived usefulness (PU) and perceived ease of use (PEOU), in turn users’ engagement. Moreover, users’ innovativeness positively moderates the association between PU, PEOU and user engagement. The study suggests marketers how to enhance application interactivity to enhance users’ engagement.
Neni Susilawati, Raxel Edo Bramasta, Murwendah
et al.
There is no disagreement about accountants' expertise in bookkeeping. Initially, the assumed tax policy was meant to alleviate bookkeeping requirements for small and medium-sized businesses that were unable to do so. However, why does the accounting profession benefit from not performing bookkeeping if it has a specific gross revenue? This issue encourages authors to evaluate Indonesia's presumptive tax regulations for accountants' professional services. The objectives of this research are to ascertain why accountants employ Net Income Calculation Norms to determine their income taxes, to assess presumptive tax policies through the perspective of tax collection principles, and to explore more suitable presumptive tax policies for the accounting profession. This study applies a qualitative method, collecting data through in-depth interviews. The findings indicate that the accounting profession's presumptive tax policy fulfills the concept of ease of administration for taxpayers but not the principle of substance over form or revenue productivity. The government should deregulate the policy of Net Income Calculation Norms for Accountant Professional Services so that it maintains consistency with the policy objective of providing presumptive taxation to taxpayers with a certain gross sale.
Pendampingan Penyusunan, Manajemen Operasional, Pembukuan dan
et al.
Bookkeeping and administration are needed as a forum for a group of people, including farmer groups. Bookkeeping is a recording process that is carried out obligatory and regularly in accumulating all types of data and information about finances consisting of liabilities, income, assets, costs and capital. The total value of the gift and income of goods or services, ends with the preparation of daily cash and a ledger in the form of a balance sheet, as well as a profit and loss statement for the period of the year as described in Law Number 28 of 2007 Article 28. Regarding the bookkeeping as described in the Act, it emphasizes on all entrepreneurs about the importance of bookkeeping. Because the bookkeeping in the company's internal is the main basis that becomes the foundation of the accounting system. In the recorded accounting system, the company's financial movements can be known in detail. Bookkeeping and administration, the main tasks and functions of the Tourism Manager in Sembalun NTB, are a form of community service. This assistance aims to train farmers so that the management of bookkeeping and administration operations is properly recapitulated. The method used in this service activity consists of five months of observation, socialization, and direct assistance. As a result of this community service, participants were able to understand how to book and administer tourism in Sembalun, West Nusa Tenggara.
The purpose of this study was to determine the accounting system, to determine the design of the bookkeeping process, the design of the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Makaroni Nyinyir SMEs. The benefits of this research are as reference material for further research and as input for MSME actors in making financial reports in accordance with SAK EMKM. The research method used by the author in this study is a descriptive qualitative research method. Data collection techniques used are interviews and documentation. The results of this study indicate that the company has only recorded cash receipts and disbursements in a single entry and has not prepared financial statements in accordance with applicable standards. So to solve these problems, the authors designed the bookkeeping process and drafted the preparation of financial statements. The report prepared by the author is the report on the cost of production, the income statement, the statement of financial position and notes to the financial statements in accordance with SAK EMKM in June 2021. With this research, it is hoped that Makaroni Nyinyir can know and be able to prepare financial statements in accordance with SAK EMKM.
The development of blockchain applications increased the demand for blockchain performance. Among the attempts of many blockchain scale-out solutions, sharding can improve performance and reduce the storage requirements of each node. Sharding enhances the throughput of the entire blockchain. Most sharding solutions have a fixed number of shards. We propose Wider chain with sharding by account. The number of shards is increased to unlimited. Meanwhile, Wider combines the idea of rollup and retains the main chain to confirm the status of the subchains. This design can avoid the Proof of Work computing power being scattered to the subchains and ensure the security of the blockchain.