Hasil untuk "Accounting. Bookkeeping"

Yi Wang, Ruoyi Fang, Anzhuo Xie et al.

This study addresses the problem of dynamic anomaly detection in accounting transactions and proposes a real-time detection method based on a Transformer to tackle the challenges of hidden abnormal behaviors and high timeliness requirements in complex trading environments. The approach first models accounting transaction data by representing multi-dimensional records as time-series matrices and uses embedding layers and positional encoding to achieve low-dimensional mapping of inputs. A sequence modeling structure with multi-head self-attention is then constructed to capture global dependencies and aggregate features from multiple perspectives, thereby enhancing the ability to detect abnormal patterns. The network further integrates feed-forward layers and regularization strategies to achieve deep feature representation and accurate anomaly probability estimation. To validate the effectiveness of the method, extensive experiments were conducted on a public dataset, including comparative analysis, hyperparameter sensitivity tests, environmental sensitivity tests, and data sensitivity tests. Results show that the proposed method outperforms baseline models in AUC, F1-Score, Precision, and Recall, and maintains stable performance under different environmental conditions and data perturbations. These findings confirm the applicability and advantages of the Transformer-based framework for dynamic anomaly detection in accounting transactions and provide methodological support for intelligent financial risk control and auditing.

Erhan Bayraktar, Bingyan Han

We present a continuous-time portfolio selection framework that reflects goal-based investment principles and mental accounting behavior. In this framework, an investor with multiple investment goals constructs separate portfolios, each corresponding to a specific goal, with penalties imposed on fund transfers between these goals, referred to as mental costs. By applying the stochastic Perron's method, we demonstrate that the value function is the unique constrained viscosity solution of a Hamilton-Jacobi-Bellman equation system. Numerical analysis reveals several key features: the free boundaries exhibit complex shapes with bulges and notches; the optimal strategy for one portfolio depends on the wealth level of another; investors must diversify both among stocks and across portfolios; and they may postpone reallocating surplus from an important goal to a less important one until the former's deadline approaches.

Hortense Doms, Philippe Lambert, Catherine Legrand

In cancer clinical trials, health-related quality of life (HRQoL) is an important endpoint, providing information about patients' well-being and daily functioning. However, missing data due to premature dropout can lead to biased estimates, especially when dropouts are informative. This paper introduces the extJMIRT approach, a novel tool that efficiently analyzes multiple longitudinal ordinal categorical data while addressing informative dropout. Within a joint modeling framework, this approach connects a latent variable, derived from HRQoL data, to cause-specific hazards of dropout. Unlike traditional joint models, which treat longitudinal data as a covariate in the survival submodel, our approach prioritizes the longitudinal data and incorporates the log baseline dropout risks as covariates in the latent process. This leads to a more accurate analysis of longitudinal data, accounting for potential effects of dropout risks. Through extensive simulation studies, we demonstrate that extJMIRT provides robust and unbiased parameter estimates and highlight the importance of accounting for informative dropout. We also apply this methodology to HRQoL data from patients with progressive glioblastoma, showcasing its practical utility.

Irvan Pratama Saputra, Noorlailie Soewarno

ABSTRACT This research aims to understand better how education influences overall company performance in the "growth triangle" nations of Malaysia, Thailand, and Indonesia and how it fosters favorable political relations. Furthermore, we investigate how education contributes to the effectiveness of environmentally friendly corporate social responsibility (CSR) initiatives, sometimes called "Green CSR," and technological innovation in enhancing firm performance. This study covers annual data from 2012 to 2023 and uses a threshold autoregressive model. Our findings show that education level and work experience significantly influence employee performance. Firms that prioritize education, offer development opportunities, and provide training tend to have more productive teams. ABSTRAK Penelitian ini bertujuan untuk lebih memahami bagaimana pendidikan mempengaruhi kinerja perusahaan secara keseluruhan di negara-negara “segitiga pertumbuhan” di Malaysia, Thailand, dan Indonesia, serta bagaimana pendidikan dapat mendorong hubungan politik yang menguntungkan. Selain itu, kami menyelidiki bagaimana pendidikan berkontribusi terhadap keberhasilan inisiatif tanggung jawab sosial perusahaan (CSR) yang ramah lingkungan, yang kadang-kadang dikenal sebagai “CSR Hijau” dan bagaimana inovasi teknologi meningkatkan kinerja bisnis. Penelitian ini mencakup data tahunan dari tahun 2012 hingga 2023 dan menggunakan model autoregresif ambang batas. Temuan kami menunjukkan bahwa tingkat pendidikan dan pengalaman kerja secara signifikan mempengaruhi kinerja karyawan. Perusahaan yang memprioritaskan pendidikan, menawarkan kesempatan pengembangan dan memberikan pelatihan cenderung memiliki tim yang lebih produktif.

Yeison Leonardo Leguizamón Vanegas

El presente artículo destaca la importancia de adoptar operacio­nes electrónicas como factor indirecto de la innovación contable, especialmente para las pequeñas y medianas empresas (pymes) que desean competir tecnológicamente con otras compañías. La investigación se basó en una revisión de la literatura existente sobre el tema, centrándose en cómo la adopción de operacio­nes electrónicas puede fomentar la innovación contable en las pymes; además, se identificaron los beneficios de implementar operaciones electrónicas en estas empresas. Sumado a ello, se llevó a cabo un análisis del número de pymes habilitadas para facturar electrónicamente a través de la Dirección Nacional de Impuestos y Aduanas (DIAN), y se seleccionó una muestra de empresas para investigar los recursos tecnológicos de que dispo­nen y los procesos utilizados para sistematizar las operaciones contables. Durante este proceso surgieron dificultades que se analizaron y abordaron con base en la información recopilada. Los resultados validaron la hipótesis: la implementación de operaciones electrónicas impacta la innovación contable, mejorando la gestión económica y financiera de las organizaciones. El éxito depende de la participación de contadores en las pymes. Sin embargo, estas empresas enfrentan restricciones tales como la limitación de sus recursos, la conectividad y una insuficiente capa­citación. Paralelamente, se encontró que el 75% de las empresas que implementa­ron operaciones electrónicas percibieron un alto grado de beneficio tecnológico, ya que redujeron significativamente el uso del papel, a la vez que simplificaron y automatizaron los procesos relacionados con la gestión de la información contable y financiera.

Jorn van Kampen, Mauro Moriggi, Francesco Braghin et al.

This paper presents model predictive control strategies for battery electric endurance race cars accounting for interactions with the competitors. In particular, we devise an optimization framework capturing the impact of the actions of the ego vehicle when interacting with competitors in a probabilistic fashion, jointly accounting for the optimal pit stop decision making, the charge times and the driving style in the course of the race. We showcase our method for a simulated 1h endurance race at the Zandvoort circuit, using real-life data of internal combustion engine race cars from a previous event. Our results show that optimizing both the race strategy as well as the decision making during the race is very important, resulting in a significant 21s advantage over an always overtake approach, whilst revealing the competitiveness of e-race cars w.r.t. conventional ones.

Mohammad Shahab Rezvani, Hannan Amoozad Mahdiraji, Ezatollah Abbasian et al.

Based on the prospect theory, the current research evaluated the cooperation strategy in the financial services supply chain. This research was descriptive in data collection and quantitative in terms of method. The game theory approach in this research was modeled using the Stackelberg approach. Cooperation strategies in the supply chain included reducing sensitivity, expanding profits, avoiding losses, and relying on references. The 4-player game was used to achieve the best cooperation path. The statistical population of the research was specialists, experts, and managers of companies providing financial services, among which 135 participants were selected as the statistical sample. According to the results, some of the paths of the cooperation model in financing were eliminated, and 24 paths remained out of 81 available options. Then, using the Stackelberg competition, the weights of each route were determined. Finally, with Stackelberg's competition calculations, the best cooperation path was determined, which included the guidance of financing management, the flexibility of financing service providers, the attraction of partners' support policies, and the allocation of financial resources based on the profit expansion prospect. Unlike most empirical studies of supply chain management, which use partners' data at the business unit or strategic partner level, in this research, game theory based on prospect theory was used to evaluate the cooperation strategy. The supply chain of financing services is created to solve financial problems, and different companies, according to the characteristics of their industry, adopt different cooperation strategies based on maximizing their profit in this chain of cooperation.

Zhu Deng, Jinjie Liu, Biao Luo et al.

The product carbon footprint (PCF) is crucial for decarbonizing the supply chain, as it measures the direct and indirect greenhouse gas emissions caused by all activities during the product's life cycle. However, PCF accounting often requires expert knowledge and significant time to construct life cycle models. In this study, we test and compare the emergent ability of five large language models (LLMs) in modeling the 'cradle-to-gate' life cycles of products and generating the inventory data of inputs and outputs, revealing their limitations as a generalized PCF knowledge database. By utilizing LLMs, we propose an automatic AI-driven PCF accounting framework, called AutoPCF, which also applies deep learning algorithms to automatically match calculation parameters, and ultimately calculate the PCF. The results of estimating the carbon footprint for three case products using the AutoPCF framework demonstrate its potential in achieving automatic modeling and estimation of PCF with a large reduction in modeling time from days to minutes.

Vadim Shakhov, Alexander Studenikin

We derive an effective neutrino evolution Hamiltonian and corresponding expression for neutrino spin oscillations probabilities accounting for neutrino interactions with external electric current due to neutrino charge radii and anapole moment. The results are interesting for possible applications in astrophysics.

Xin Chen, Hungpo Chao, Wenbo Shi et al.

This paper introduces a comprehensive framework aimed at advancing research and policy development in the realm of decarbonization within electric power systems. The framework focuses on three key aspects: carbon accounting, carbon-aware decision-making, and carbon-electricity market design. It addresses existing problems, methods, and proposes solutions. In contrast to traditional pool-based emissions models, our framework proposes a novel flow-based emissions model. This model incorporates the underlying physical power grid and power flows, allowing for accurate carbon accounting at both temporal and spatial scales. This, in turn, facilitates informed decision-making to achieve grid decarbonization goals. The framework is built on a flow-based accounting methodology and utilizes the carbon-aware optimal power flow (C-OPF) technique as a theoretical foundation for decarbonization decision-making. Additionally, the paper explores the potential design of carbon-electricity markets and pricing mechanisms to incentivize decentralized decarbonization actions. The critical issues of data availability, infrastructure development, and considerations of fairness and equity are also discussed. This paper seeks to advance scholarly understanding and foster progress toward achieving sustainable and carbon-free electric power systems.

Fabio Andrijauskas, Igor Sfiligoi, Frank Würthwein

Compute resource providers often put in place batch compute systems to maximize the utilization of such resources. However, compute nodes in such clusters, both physical and logical, contain several complementary resources, with notable examples being CPUs, GPUs, memory and ephemeral storage. User jobs will typically require more than one such resource, resulting in co-scheduling trade-offs of partial nodes, especially in multi-user environments. When accounting for either user billing or scheduling overhead, it is thus important to consider all such resources together. We thus define the concept of a threshold-based "canonical unit" that combines several resource types into a single discrete unit and use it to characterize scheduling overhead and make resource billing more fair for both resource providers and users. Note that the exact definition of a canonical unit is not prescribed and may change between resource providers. Nevertheless, we provide a template and two example definitions that we consider appropriate in the context of the Open Science Grid.

I. I. Gontchar, M. V. Chushnyakova

The process of fusion of complex nuclei is of significant interest as an example of the collective nuclear motion of large amplitude as well as a route for synthesis of new superheavy chemical elements. This process is accompanied by the dissipation of the energy of collective motion, at least at the last stage. The dissipative nature of fusion is accounted for in many theoretical approaches. In the present work, we propose a modified method for accounting for dissipation. The main idea is to use the superfluid model for evaluating nuclear temperature, not the Fermi-gas model like in previous approaches. The calculations of the fusion (capture) cross sections are performed for reaction 16O+92Zr at the collision energies ranging from 46 up to 70 MeV. For this reaction and at these conditions it turns out, that the more complicated superfluid model results in the cross sections which are indistinguishable from the ones obtained using the much simpler Fermi-gas model.

Xiaoyang Zhang, Yijie Yang, Dan Wang

Embodied carbon is the total carbon released from the processes associated with a product from cradle to gate. In many industry sectors, embodied carbon dominates the overall carbon footprint. Embodied carbon accounting, i.e., to estimate the embodied carbon of a product, has become an important research topic. Existing studies derive the embodied carbon through life cycle analysis (LCA) reports. Current LCA reports only provide the carbon emission of a product class, e.g., 28nm CPU, yet a product instance can be manufactured from diverse regions and in diverse time periods, e.g., a winter period of Ireland (Intel). It is known that the carbon emission depends on the electricity generation process which has spatial and temporal dynamics. Therefore, the embodied carbon of a specific product instance can largely differ from its product class. In this paper, we present new spatial-temporal embodied carbon models for embodied carbon accounting. We observe significant differences between current embodied carbon models and our spatial-temporal embodied carbon models, e.g., for 7nm CPU the difference can be 13.69%.

Maksym Lazirko

This research investigates the potential implications of quantum technology on accounting information systems, and business overall. This endeavor focuses on the vulnerabilities of quantum computers and the emergence of quantum-resistant encryption algorithms. This paper critically analyzes quantum standards and their transformative effects on the efficiency, expediency, and security of commerce. By comparing the differences, similarities, and limitations of quantum standards, the research presents a collection of best practices and adaptation methods to fortify organizations against cyber threats in the quantum era. The study provides a guide to understanding and navigating the interplay between quantum technology and standard-setting organizations, enabling organizations to safeguard the integrity of their practices and adapt proactively to the challenges ushered in by the advent of quantum supremacy. This endeavor also contributes to research by painting the standard-setting ecosystem and noting its intricate processes. The findings include the identification of organizations involved with quantum standards, as well as observed distinctions, similarities, and limitations between American and European standards.

Bruce Carruthers, W. Espeland

Angela Orlandi

This study considers developments that led to the introduction and diffusion of double-entry bookkeeping in Tuscany in the late-thirteenth and fourteenth centuries. We examine the evolution of the four basic account books (debtors and creditors, cash, merchandise and moveable property), which, together with the capital account, established the basis of the accounting method. We reconstruct the social context of Tuscany to highlight how specific cultural factors, such as risk appetite and entrepreneurial spirit, fostered the creation of companies attentive to organisational modes of work and the valorisation of human capital. These elements, combined with an innate pragmatism of economic operators, produced innovation in the field of accounting as well. Accountants and firm managers were able to establish the double-entry bookkeeping method, which was not the result of abstract rules but rather of gradual evolution. Accounting systems can thus be considered as reflections of the society and the organisations in which they developed and spread.

Omar Fabricio Maguiña Rivero, Ena Cecilia Obando Peralta, Graciela Esther Reyes Pastor

Objetivo: Determinar la relación entre las actividades comunes entre el jefe y los subordinados con la calidad de la comunicación entre estos en las empresas privadas. Método: La investigación fue cuantitativa no experimental y transversal; de alcance correlacional. La población estuvo integrada por personas de la ciudad de Trujillo pertenecientes a la población económicamente activa ocupada del año 2020. La muestra fue de 384 personas pertenecientes a la población económicamente activa ocupada de la ciudad de Trujillo del año 2020. Resultados: El 43.0% de los trabajadores encuestados presentan una percepción en nivel alto de la calidad de la comunicación y el 62% de los trabajadores estiman las actividades comunes en un nivel alto. Conclusión: La relación entre las actividades comunes entre el jefe y los subordinados con la calidad de la comunicación en las empresas privadas fue altamente significativa obteniéndose un coeficiente de Spearman (r = 0,619), lo que demuestra que a mayor participación del jefe en actividades que realizan los subordinados, mayor calidad de la comunicación entre estos; confirmándose la hipótesis de investigación.

Lulu Lugina Kurniawan

This study aims to determine the effect of Financial Performance on Green banking Disclosures, with a control mechanism as a moderating variable. The control mechanisms used in this study are the Board of Commissioners, the Audit Committee and Public Ownership. The method used is content analysis of 21 items of Green Banking Disclosure based on the Green Banking Disclosure Index (GBDI) developed by Bose at al. (2018). Model Moderating Regression Analysis (MRA) using SPSS software. The population in this study were all banks listed on the IDX during 2017-2019 and reported Green Banking Disclosures respectively.  The results showed that financial performance directly had a positive effect on Green Banking Disclosure. Of the three elements of the control mechanism, only Public Ownership variables moderate the positive effect of Financial Performance on Green banking Disclosures. Meanwhile, the Board of Commissioners and the Audit Committee failed to moderate the effect of financial performance on Green Banking Disclosures. However, together these three control mechanism variables significantly moderate the positive influence of financial performance on Green Banking Disclosures in banking companies listed on the IDX during the study period.

Lauren J Beesley, Jeremy M G Taylor

Not-at-random missingness presents a challenge in addressing missing data in many health research applications. In this paper, we propose a new approach to account for not-at-random missingness after multiple imputation through weighted analysis of stacked multiple imputations. The weights are easily calculated as a function of the imputed data and assumptions about the not-at-random missingness. We demonstrate through simulation that the proposed method has excellent performance when the missingness model is correctly specified. In practice, the missingness mechanism will not be known. We show how we can use our approach in a sensitivity analysis framework to evaluate the robustness of model inference to different assumptions about the missingness mechanism, and we provide R package StackImpute to facilitate implementation as part of routine sensitivity analyses. We apply the proposed method to account for not-at-random missingness in human papillomavirus test results in a study of survival for patients diagnosed with oropharyngeal cancer.

Mohammadreza Mahmoudi

This paper aims to present empirical analysis of Iranian economic growth from 1950 to 2018 using data from the World Bank, Madison Data Bank, Statistical Center of Iran, and Central Bank of Iran. The results show that Gross Domestic Product (GDP) per capital increased by 2 percent annually during this time, however this indicator has had a huge fluctuation over time. In addition, the economic growth of Iran and oil revenue have close relationship with each other. In fact, whenever oil crises happen, great fluctuation in growth rate and other indicators happened subsequently. Even though the shares of other sectors like industry and services in GDP have increased over time, the oil sector still plays a key role in the economic growth of Iran. Moreover, growth accounting analysis shows contribution of capital plays a significant role in economic growth of Iran. Furthermore, based on growth accounting framework the steady state of effective capital is 4.27 for Iran's economy.