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تعداد مقالات یافته شده: 824
ردیف عنوان نوع
1 Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria
حسابداری به عنوان فناوری نئولیبرالیسم: نقش پاسخگویی IPSAS در نیجریه-2021
This paper critically examines the implications for Nigeria’s indebtedness of neoliberalism as a neo-colonial dependency concept and International Public Sector Accounting Standards (IPSAS) as a technology of a new form of economic imperialism. As Nigeria’s huge oil and gas revenues continue to be lost to corruption, the country relies on loans from Paris Club countries and International Financial Institutions (IFIs), notably the World Bank. In 1999, when the country changed from military to democratic governance, Nigeria’s debt to the Paris Club and the World Bank was $30bn. With pressure from the Paris Club and the World Bank to repay its debts, the new democratic Nigerian government sought debt forgiveness and rescheduling. Although the World Bank, representing the creditors in debt negotiation, does not go into specific accounting standards to be adopted by debtor nations, the Bank does require Nigeria to embrace neoliberal economic reforms (including public sector reporting framework that produces consistently relevant and reliable financial information – which denotes IPSAS). Despite the partial debt forgiveness, repayment of the balance of the debt and adoption of IPSAS, Nigeria remains endemically corrupt, relies on loans from powerful nations and IFIs, and has again become debt-laden. Contrary to neoliberal assumptions therefore, we provide the evidence that better accounting may not necessarily be a panacea for economic development.
keywords: نئولیبرالیسم | موسسات مالی بین المللی (IFIS) | حسابداری بین المللی بخش دولتی | استانداردها (خود) | فساد | شفافیت و پاسخگویی | Neoliberalism | International Financial Institutions (IFIs) | International Public Sector Accounting | Standards (IPSAS) | Corruption | Transparency and Accountability
مقاله انگلیسی
2 Critical reflections of accounting and social impact (Part II)
بازتاب های انتقادی حسابداری و تاثیر اجتماعی (قسمت دوم)-2021
In recent decades, non-government organisations (NGOs) and not-for-profit organisations (NPOs) have grown in importance worldwide (Salamon, Sokolowski, Haddock, & Tice, 2013). While NGOs and NPOs differ substantively, many provide support and services to the neediest and most vulnerable in society and fill gaps in private sector service provision. Much of their work is focused on humanitarian and environmental causes to promote social change, develop society, improve communities, and increase citizen participation (Banks, Hulme, & Edwards, 2015). Thus, NPOs and NGOs in particular have an important role to play in social, community and sustainable development, providing a meaningful area for critical research into accounting and social impact. From here on we shall refer to NPO and NGOs as non-profit organisations.
مقاله انگلیسی
3 Secure mobile internet voting system using biometric authentication and wavelet based AES
سیستم رای گیری اینترنتی تلفن همراه با استفاده از احراز هویت بیومتریک و AES مبتنی بر موجک-2021
The number of mobile phone users increases daily, and mobile devices are used for various applications like banking, e-commerce, social media, internet voting, e-mails, etc. This paper presents a secure mobile internet voting system in which a biometric method authenticates the voter. The biometric image can either be encrypted at the mobile device and send to the server or process the biometric image at the mobile device to generate the biometric template and send it to the server. The implementation of biometrics on mobile devices usually requires simplifying the algorithm to adapt to the relatively small CPU processing power and battery charge. This paper proposes a wavelet-based AES algorithm to speed up the encryption process and reduce the mobile device’s CPU utilization. The experimental analysis of three methods(AES encryption, wavelet-based AES encryption, and biometric template generation) exhibits that wavelet-based AES encryption is much better than AES encryption and template generation. The security analysis of three methods shows that AES and wavelet-based AES encryption provides better security than the biometric template’s protection. The study of the proposed internet voting system shows that biometric authentication defeats almost all the mobile-based threats.
Keywords: Internet voting | Fingerprint template | Iris code | AES encryption | Wavelet based AES encryption
مقاله انگلیسی
4 Analysis and enhancement of secure three-factor user authentication using Chebyshev Chaotic Map
تجزیه و تحلیل و افزایش احراز هویت کاربر سه عامل امن با استفاده از نقشه آشفته Chebyshev-2021
The most popular solution for a variety of business applications such as e-banking and e-healthcare is the multi-server environment. The user registration of individual servers is not the primary concern in such an environment. Here, the user can get various services from different servers by registering him/her under one server. To get secure services through this environment, the authenticity of users and servers are crucial. In this observation, the smart card based biometric authentication system is well popular and easy to use. This paper delineates that the security flaws can be found in a trusted authentication scheme proposed by Chatterjee et al. (2018). Besides, this work proposes an enhanced authentication scheme namely, asymmetric encryption based secure user authentication (ASESUA) to eliminate the drawbacks of Chatterjee et al.’s scheme. The formal security analysis of ASESUA has been done with the help of random oracle model and verified by the well popular AVISPA tool. The analysis shows that ASESUA performs better concerning security, communication cost, and computation cost than other related existing schemes.
Keywords: Attack | Authentication | Biometric | Smart card | Security
مقاله انگلیسی
5 Supply chain financial service management system based on block chain IoT data sharing and edge computing
سیستم مدیریت خدمات مالی زنجیره تامین مبتنی بر اشتراک داده های اینترنت اشیا زنجیره بلاکچین و محاسبات لبه ای-2021
The implementation of the ‘‘Internet +” policy advocated by the state has also led to rapid development of Internet finance. In order to promote changes in business development models, as a pioneering work for banks serving the real economy, supply chains are being developed to address small and medium-sized enterprises. The financing of enterprises, the transformation and development needs of banks themselves, and the promotion of logistics technology. Edge computing refers to an open platform that integrates network, data processing, storage and application core functions, and can provide the closest end-of-page service near the object data source to meet real-time, application intelligence, security and privacy Sexual needs. The core of supply chain financing is to establish an optimized plan that can effectively control supply chain financing. By integrating the financing literature of the supply chain, the settlement cost in the supply chain can be solved. Based on theoretical research, this article analyzes supply chain financing and block chain technology. Combined with the current specific situation of block chain in supply chain financing, the management system, cash flow of the supply chain, and risk control system are analyzed. All parties to the supply chain financing optimize the supply chain financing risk control system while reducing business costs and improving corporate efficiency, which greatly reduces the risks of all parties in the supply chain financing. The block chain Iota environment based on shared data and advanced data processing has very powerful theoretical and practical significance for promoting the development of commercial banks and enterprises.
KEYWORDS: Block chain | Internet of things | Edge computing | Supply chain finance | Commercial bank
مقاله انگلیسی
6 Ann trained and WOA optimized feature-level fusion of iris and fingerprint
بهینه سازی شبکه‌های عصبی مصنوعی و WOA آموزش دیده همجوشی در سطح ویژگی عنبیه و اثر انگشت-2021
‘‘Uni Uni-modal Biometric systems has been widely implemented for maintaining security and privacy in various applications like mobile phones, banking apps, airport access control, laptop login etc. Due to Advancement in technologies, imposters designed various ways to breach the security and most of the designed biometric applications security can be compromised. The quality of input sample also play an important role to attain the best performance in terms of improved accuracy and reduced FAR & FRR. Researchers has combined the various biometrics modalities to overcome the problems of Uni-modal bio- metrics. In this paper, a multi biometric feature level fusion system of Iris, and Fingerprint is presented. Due to consistency feature of fingerprint and stability feature of iris modality taken into consideration for high security applications. At pre-processing level, the atmospheric light adjustment algorithm is applied to improve the quality of input samples (Iris and Fingerprint). For feature extraction, the nearest neighbor algorithm and speedup robust feature (SURF) is applied to fingerprint and Iris data respectively. Further, for selecting the best features, the extracted features are optimized by GA algorithm. To achieve an excellent recognition rate, the iris and fingerprint data is trained by ANN algorithm. The experimental results show that the proposed system exhibits the improved performance and better security. Finally, the template is secured by applying the AES algorithm and results are compared with DES, 3DES, RSA and RC4 algorithm.© 2021 Elsevier Ltd. All rights reserved. Selection and peer-review under responsibility of the scientific committee of the 1st International Con- ference on Computations in Materials and Applied Engineering – 2021.
Keywords: Multimodal biometrics fusion | ANN | SURF | GA | RSA
مقاله انگلیسی
7 Formalizing and analyzing security ceremonies with heterogeneous devices in ANP and PDL
رسمیت و تجزیه و تحلیل مراسم امنیتی با دستگاههای ناهمگن در ANP و PDL-2021
In today’s security protocols (also called “security ceremonies” when humans play a key role), different nodes may have different capabilities: computers can encrypt and decrypt messages, whereas humans cannot; a biometric device can capture biometric information, whereas a random number generator used in e-banking cannot; and so on. Furthermore, even if a node has the decryption capability, it must also know the encryption key to decrypt a message. Actor-network procedures (ANPs) are a well-known formal model of heterogeneous security protocols by Meadows and Pavlovic, and their procedure derivation logic (PDL) supports the logical reasoning about ANPs. However, ANPs do not support explicitly specifying node capabilities, and PDL does not support reasoning explicitly about the knowledge of the participants at different points in time. In this paper, we extend ANPs to deal with heterogeneous devices by explicitly specifying the nodes’ capabilities, as well as by adding new types of events. We also modify PDL to take into account the knowledge of participants at different points in time, and extend PDL to reason both from a “bird’s- eye” view of the system, as well from a “node’s-eye” view. All this allows us to reason about secrecy and authentication in security protocols/ceremonies with different kinds of devices and human users. We illustrate the use of our modeling notation ANP-C and our logics PDL-CK and PDL-CKL to specify and reason about a number of scenarios involving different kinds of devices, including: scenarios for updating someone’s data in a smart card reader; an SSL/TLS ceremony involving a user, a smartphone with a fingerprint reader, anda remote computer/server; and scenarios involving the YubiKey authentication device used by companies such as Google, Facebook, and Bank of America. 2021 Elsevier Inc. All rights reserved.
Keywords: Formal methods | Security protocols | Security ceremonies | Actor-network procedures | Procedure derivation logic | Authentication devices
مقاله انگلیسی
8 Effects of demand uncertainty reduction on the selection of financing approach in a capital-constrained supply chain
اثرات کاهش عدم قطعیت تقاضا در انتخاب رویکرد تأمین مالی در یک زنجیره تأمین محدود سرمایه-2021
This study investigates how demand uncertainty reduction (DUR) affects the decisional dynamics within a supply chain, which comprises a supplier and a capital-constrained retailer, who chooses between bank credit and trade credit financing. A comprehensive scenario analysis suggests the retailer should accept trade credit when DUR is high, trade credit risk premium is moderate, and wholesale price is exogenous and low. However, the retailer should adopt trade credit only when both DUR and production cost are not high, and wholesale price is set endogenously. We further relax the assumption on the bank’s risk attitude and find most results still hold.
Keywords: Capital constraint | Demand uncertainty reduction (DUR) | Game theory | Financing approach | Supply chain finance
مقاله انگلیسی
9 The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions
تأثیر مقررات بانکی و استانداردهای حسابداری بر برآورد ذخایر زیان وام اختیاری-2021
Loan loss provisions (LLP) are relatively large accruals for commercial banks (Ahmed et al., 1999), and therefore, have a significant impact on banks’ earnings and regulatory capital. Moreover, LLP are one of the leading accounting disclosure items that offer a substantial scope of discretion to managers (Moyer, 1990). The discretionary nature of LLP makes them particularly useful in examining the impact of regulations on managerial behaviour (Kim and Kross, 1998). The main objective of LLP is to modify the banks’ loan loss reserves to reflect the expected future losses in the banks’ loan portfolio. However, prior evidence suggests that managers employ LLP to (a) manage earnings (b) manage regulatory capital, and (c) as a signal to communicate their private information to investors about future prospects (Bushman and Williams, 2012; Elliott et al., 1991; Moyer, 1990; Scholes et al., 1990). Several models have been proposed in the banking literature to estimate the expected LLP and identify the discretionary component. These models include Wahlen (1994), Beatty et al. (1995), Beaver and Engel (1996), Kim and Kross (1998), Ahmed et al. (1999), Liu and Ryan (2006), Kanagaretnam et al. (2010), Bushman and Williams (2012), Beck and Narayanmoorthy (2013), Bouvatier et al. (2014),
keywords: تامین ضرر وام | ارائه اختیاری | دارایی غیرفعال | اقلام تعهدی | رفتار مدیریتی | رویکرد متحمل ضرر | Loan loss provision | Discretionary provision | Nonperforming asset | Accruals | Managerial behaviour | Incurred-loss approach
مقاله انگلیسی
10 Accounting and auditing of credit loss estimates: The hard and the soft
حسابداری و حسابرسی تخمین زیان اعتباری: سخت و نرم-2021
A key goal of financial reporting is to address information asymmetries, which are amplified in the case of banks given their credit, maturity and liquidity transformation and complex, judgmental accounting standards dealing with expected credit losses (ECL). The paper explores the role of bank management in estimating and recognizing ECL, and how external auditors challenge the resulting figures. Based on analysis of G-SIB disclosures, it concludes that management and auditors tend to prioritize observable and verifiable, hard information to reduce challenge to their reported estimates and protect against the threat of legal liability. Emphasis on such information facilitates loss deferral, damaging the reliability of banks’ financial reporting, obscuring their safety and soundness picture and jeopardizing financial stability. Based on these conclusions, the paper seeks to open a new path to the research and policy analysis of credit loss recognition, introducing proposals to address the procyclicality of credit loss accounting by tackling inappropriate incentives that decouple risk taking from its translation onto banks’ financial statements.
keywords: انتظارات اعتباری انتظار می رود | عدم تقارن اطلاعات | افشای | عوارض جانبی | ثبات اقتصادی | پروسیکیت | Expected Credit Losses | Information asymmetries | Disclosures | Externalities | Financial stability | Procyclicality
مقاله انگلیسی
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