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ردیف | عنوان | نوع |
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1 |
AgroLens: A low-cost and green-friendly Smart Farm Architecture to support real-time leaf disease diagnostics
AgroLens: یک معماری مزرعه هوشمند کمهزینه و سبز پسند برای پشتیبانی از تشخیص بیماریهای برگ در زمان واقعی-2022 Agriculture is one of the most significant global economic activities responsible for feeding the
world population of 7.75 billion. However, weather conditions and diseases impact production
efficiency, reducing economic activity and the food sovereignty of economies worldwide. Thus,
computational methods can support disease classification based on an image. This classification
requires training Artificial Intelligence (AI) models on high-performance computing resources,
usually far from the user domain. State of the art has proposed the concept of Edge Computing
(EC), which aims to bring computational resources closer to the domain problem to decrease
application latency and improve computational power closer to the client. In addition, EC has
become an enabling technology for Smart Farms, and the literature has appropriated EC to
support these applications. However, predominantly state-of-the-art architectures are dependent
on Internet connectivity and do not allow diverse real-time classification of diseases based on
crop leaf on mobile devices. This paper sheds light on a new architecture, AgroLens, built with
low-cost and green-friendly devices to support a mobile Smart Farm application, operational
even in areas lacking Internet connectivity. Among our main contributions, we highlight the
functional evaluation of AgroLens for AI-based real-time classification of diseases based on leaf
images, achieving high classification performance using a smartphone. Our results indicate that
AgroLens supports the connectivity of thousands of sensors from a smart farm without imposing
computational overhead on edge-compute. The AgroLens architecture opens up opportunities
and research avenues for deployment and evaluation for large-scale Smart Farm applications
with low-cost devices.
keywords: بیماری گیاهی | مزرعه هوشمند | اینترنت اشیا | یادگیری عمیق | سبز پسند| Plant disease | Smart Farm | Internet of Things | Deep learning | Green-friendly |
مقاله انگلیسی |
2 |
Federated learning with hyperparameter-based clustering for electrical load forecasting
یادگیری فدرال با خوشهبندی مبتنی بر فراپارامتر برای پیشبینی بار الکتریکی-2022 Electrical load prediction has become an integral part of power system operation. Deep learning
models have found popularity for this purpose. However, to achieve a desired prediction
accuracy, they require huge amounts of data for training. Sharing electricity consumption data
of individual households for load prediction may compromise user privacy and can be expensive
in terms of communication resources. Therefore, edge computing methods, such as federated
learning, are gaining more importance for this purpose. These methods can take advantage of
the data without centrally storing it. This paper evaluates the performance of federated learning
for short-term forecasting of individual house loads as well as the aggregate load. It discusses the
advantages and disadvantages of this method by comparing it to centralized and local learning
schemes. Moreover, a new client clustering method is proposed to reduce the convergence time
of federated learning. The results show that federated learning has a good performance with a
minimum root mean squared error (RMSE) of 0.117 kWh for individual load forecasting.
Keywords: Federated learning | Electricity load forecasting | Edge computing | LSTM | Decentralized learning |
مقاله انگلیسی |
3 |
Provably secure biometric-based client–server secure communication over unreliable networks
ارتباطات امن مشتری و سرور مبتنی بر بیومتریک به طور قابل اطمینان در شبکه های غیرقابل اعتماد-2021 Due to rapid advancement in internet technologies, remote client access has become much more comfortable than in previous days. The responsibility of the system does not limit even after providing access to resources. In every system, there is a possibility that an adversary may use the resources of the system without prior authentication. This will create interruption, and the clients of the system will ultimately be affected, so the system must provide some authentication mechanism. Therefore, an authentication scheme needs to be introduced, which provides security against different attacks. Consequently, in this article, we propose a reliable and secure three factor authentication scheme that prevents various security attacks. The provable security of the proposed scheme is proved through a widely used random oracle model. We implemented the cryptographic operations of proposed and related schemes on a desktop system having good specifications to get the experimental results. Moreover, the presented scheme is compared with the existing schemes to compare its performance. The performance evaluation shows that our scheme is lightweight and efficient in terms of computation and communication costs as compared to related competing schemes. Keywords: Anonymity | Authentication | Impersonation attack | Session key | Smartcard |
مقاله انگلیسی |
4 |
Schmoozers, not snoozers: Busting the Kevin and Angela stereotype in public accounting
Schmoozers، نه snoozers: busting کلیشه کوین و آنجلا در حسابداری عمومی-2021 In contrast to the well-known stereotype of the boring, unsociable accountant, today’s public
accounting professionals argue that they are boundary-spanners. Working at the intersection of
the firm/client interface, these professionals contend that sociability is a requisite skill for
routinely navigating the many interactions they have with multiple personnel at client
organizations. This research aims to address this disconnect and confront whether the public
perception is warranted. Using the Trait Emotional Intelligence Questionnaire (TEIQue), we
assess the sociability of 176 public accounting professionals and discover that, contrary to the
stereotype, male public accountants are more sociable than males in the general population. Our
analysis also demonstrates that female public accountants are no more or less sociable than
females in the general population. Additional analysis shows that while male public accountants
are more sociable than female public accountants, this effect is attributable to differences at
lower levels of the profession and that male-female differences disappear when comparing male
managers and partners to female managers and partners. Given the importance of sociability in
public accounting, this research offers recruiting strategies which will help to dispel the myth of
the unsociable accountant and provides training tips for enhancing sociability within the ranks.
keywords: sociability | public accounting | boundary spanning | training |
مقاله انگلیسی |
5 |
Beware suppliers bearing gifts!: Analysing coverage of supply chain cyber security in critical national infrastructure sectorial and cross-sectorial frameworks
مراقب تأمین کنندگان هدیه باشید!: تجزیه و تحلیل پوشش امنیت سایبری زنجیره تامین در زیرساخت های مهم ملی بخش های بخشی و بین بخشی-2021 Threat actors are increasingly targeting extended supply chains and abusing client-supplier
trust to conduct third-party compromise. Governments are concerned about targeted attacks against critical national infrastructures, where compromise can have significant adverse national consequences. In this paper we identify and review advice and guidance offered by authorities in the UK, US, and the EU regarding Cyber Supply Chain Risk Management (C-SCRM). We then conduct a review of sector specific guidance in the three regions for
the chemical, energy, and water sectors. We assessed frameworks that each region’s sector
offered organisations for C-SCRM suitability. Our results found a range of interpretations for
“Supply Chain” that resulted in a diversity in the quantity and quality of advice offered by
regional authorities, sectors, and their frameworks. This is exacerbated by the lack of a common taxonomy to support supply chain procurement and risk management that has led to
limited coverage in most C-SCRM programs. Our results highlight the need for a taxonomy
regarding C-SCRM and systematic guidance (both general and sector specific) to enable controls to be deployed to mitigate against supply chain risk. We provide an outline taxonomy
based on our data analysis to promote further discussion and research. Keywords: Cyber security | Supply chain | Risk management | Critical national infrastructure | Common taxonomy |
مقاله انگلیسی |
6 |
Pain Management Knowledge of Nurses Working in Northwest Amhara Referral Hospitals in Ethiopia During 2018
مدیریت دانش درد پرستاران شاغل در بیمارستان های ارجاع شمال غربی آمین در اتیوپی در سال 2018-2021 Background: Pain is an unpleasant emotional and sensory experience that is associated with actual or
potential tissue damage. Providing comfort and relief of pain of clients are the fundamental role of nurses
in nursing practices. However, inadequate knowledge of appropriate pain management has been reported
to be a major obstacle to implementing effective pain management by nurses.چ
Objective: The objective of this study was to assess knowledge of pain management techniques in nurses working in referral hospitals in northwest Ethiopia. Methods: An institution-based, cross-sectional, interviewer-administered questionnaire study of the pain treatment knowledge of 411 nurses was conducted in 2018 in Northwest Referral Hospitals in Ethiopia. The sample size was allocated to each selected referral hospital. A systematic sampling technique was used to select study participants. The descriptive data were presented in frequency tables. Binary and multivariable logistic regression analyses were undertaken to identify associated factors to pain management knowledge of nurses. Variables with a P value < 0.05 were considered as a significant variable. Results: Only 40.6% of nurses were judged to have had adequate knowledge regarding pain management. Number of years of training (adjusted odds ratio = 2.19; 95% CI, 1.39–3.44), prior pain education (adjusted odds ratio = 2.34; 95% CI, 1.45–3.8), and professional rank (adjusted odds ratio = 3.09; 95% CI, 1.37–6.96) were associated factors for pain management knowledge of nurses. Conclusions: The level of many nurses’ knowledge of pain management techniques were inadequate. Lack of pain training in their institution, lack of pain education in their academic curriculum, and professional rank were predictors of these nurses’ pain management knowledge. Providing pain management training and employing higher service rank nurses are likely to result in increased nurses’ knowledge of proper pain management techniques. keywords: Knowledge | Nursing | Northwest Ethiopia | Pain management |
مقاله انگلیسی |
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Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry
حسابرسان به عنوان واسطه ها در اندوژنیزاسیون استاندارد حسابداری: مورد IFRS 15 در صنعت مخابراتی-2021 This study is about auditors’ role as regulatory intermediaries in the international accounting standardsetting process. Drawing from the socio-legal literature, we use a theoretical framework combining the
Regulator-Intermediary-Target (RIT) model and the legal endogeneity theory that sheds light on auditors’
role in fostering the emergence of an agreed-upon meaning of a standard. While standards are open to
different possible interpretations at implementation stage, we argue that standard-setting is a critical
step at which a significant part of standard’s meaning is locked in. Hence the importance of discussions
over the substance and wording of standards for parties involved in the due process. We investigate
auditors’ support to their clients engaging in such discussions leading to the co-construction of the
standard’s meaning and thus to the potential endogenization of the standard. For this purpose, the IASB
due process is conceptualized as a regulatory conversation (Black, 2002). We use a single case study
carried out in the office of one large accounting firm. Our examination focuses on discussions between
the IASB and telecommunications industry representatives around the draft IFRS 15 on revenue recognition, as depicted by the latter’s auditors. We find that auditors from the firm’s in-house consulting
network play a pivotal role in assisting field auditors and their clients engaging with the IASB while
preserving the firm’s reputation. Taken as a whole, our findings suggest that auditors played a pivotal
role as intermediaries between the IASB (the regulator) and the targets (Telco firms) and as such
contributed to the partial endogenization of the draft IFRS 15. We discuss the implications of our findings
for conceptualizing auditor’s role in accounting standard-setting.
keywords: حسابرسان | مکالمه نظارتی | IASB فرآیند | واسطه های نظارتی | اندوژن سازی | مدیریت | Auditors | Regulatory conversation | IASB due process | Regulatory intermediaries | Endogenization | Managerialization |
مقاله انگلیسی |
8 |
Mothering in accounting: Feminism, motherhood, and making partnership in accountancy in Germany and the UK
مادران در حسابداری: فمینیسم، مادران، و مشارکت در حسابداری در آلمان و انگلستان-2021 Women remain significantly underrepresented at partnership level in accounting firms. The past three
decades witnessed a steady increase in investment and research in gender equality in the profession, but
there is a scholarly reluctance to focus specifically on motherhood despite the fact that four in five
women will have children in their lifetime and experience inequality and discrimination as a result of
their status as mothers. This article shares original empirical data of interviews with 60 female partners
in Germany and the UK, focusing specifically on their experiences of motherhood and mothering.
Theoretically, this article is framed by O’Reilly’s (2016a) matricentric feminism and Gatrell, Cooper and
Kossek’s (2017) Douglasian thesis of the maternal body as a social pollutant at work. In Germany, the
accounts frequently juxtaposed the maternal body with professionalism, with mothers expected to work
part-time, but part-time working patterns deemed irreconcilable with partnership. Becoming a mother
was often experienced as representing a burden to others at work. In the UK, the respondents were
concerned with accessing maternity leave and returning to work, with some finding it challenging to
make claims on the basis of their status as mothers. Half of the mothers were married to ‘househusbands’, often working like normative fathers, with some noting a lack of ‘choice’ in the matter despite
their status and financial independence. In both countries, the unencumbered norm was mostly left
unchallenged and the task of managing and hiding one’s care responsibilities left for individual women
to work out in private, with the primary beneficiary of this concealment being the firm and its clients.
The article demonstrates that we must make space for the study of mothering in accountancy if we want
to be serious about tackling gender inequality within the profession.
keywords:جنسیت | مادری | فمینیسم ماتریکس | مشارکت | نئولیبرالیسم | آلمان | Gender | Motherhood | Matricentric feminism | Partnership | Neoliberalism | Germany |
مقاله انگلیسی |
9 |
The Reinvented accounting firm office: Impression management for efficiency, client relations and cost control
اداره حسابداری مجتمع: مدیریت تصفیه برای بهره وری، روابط مشتری و کنترل هزینه-2021 The office has become a large scale organisational phenomenon accommodating large numbers of
organisational employees most often housed in open plan and Activity Based Working settings that
arguably resemble the new factory. This study examines contemporary Big 4 accounting firm office
design innovations and their representation with a view to eliciting their claimed rationales, reflections
of historical office design and management thinking, and apparent strategic agendas with respect to
office efficiency, client relations and cost control involved in their offering of professional services. In
doing so, it also explores the implications that public practice firms office design may have for auditor
independence and audit quality. Informed by Goffmans theories of impression management, the study
employs historical and website analysis, finding a predominant firm focus on office efficiency and client
relations with an undercurrent of cost reduction and revenue enhancement aspirations. While represented as innovative current office design and work pattern developments, public practice accounting
firm office innovations and intentions are found to significantly reflect historical office design and
management thinking, with dramaturgical circumspection of floor designs and props oriented towards
creating front stage performances predesigned for clients impression management. Where backstage
redesign and frame breaking does not produce desired employee performance changes, some signs of
retreating to more traditional floor redesign and territorial marker usage are evident. The study also
signals the potential for innovative accounting firm office designs to carry some significant impacts upon
audit independence and audit quality.
keywords: بزرگ 4 حسابداری | مدیون | طرح باز | از امکان پذیر است | روابط مشتری | کنترل هزینه | استقلال حسابرسی | کیفیت حسابرسی | Big 4 accounting firms | ABW | Open plan office | Office efficiency | Client relations | Cost control | Audit independence | Audit quality |
مقاله انگلیسی |
10 |
Preparing students for the future of work: Lessons learned from telecommuting in public accounting
آماده سازی دانش آموزان برای آینده کار: درس های آموخته شده از راه دور در حسابداری عمومی-2021 The COVID-19 pandemic required essentially all public accounting professionals to
telecommute. However, alternative work arrangements (AWAs) such as telecommuting
have long been offered by accounting firms to mitigate work-family conflict and other concerns inherent to the public accounting profession. Prior research has examined attitudes
and perceptions about AWAs, but relatively little is known from the AWA adopters themselves and those who work directly with them. Given the heavy reliance on teamwork,
multiple supervisors, and multiple clients in public accounting, it is not clear how telecommuting impacts critical relationship dynamics. Accounting students, though experienced
with remote learning, can learn from pre-COVID telecommuters’ insights and experiences.
In this paper, we interview telecommuters in public accounting as well as a non telecommuting teammate (subordinate or superior) to develop rich insights about
telecommuting’s impact from multiple perspectives. Our findings present best practices
and challenges regarding telecommuting implementation within a team setting. Our
results are useful to accounting educators as they advise and mentor today’s students,
who are likely to enter a workforce with increasing prevalence of telecommuting post COVID.
keywords: ترتیبات کار جایگزین | دینامیک تیم | تعادل زندگی کاری | حسابداری عمومی | Alternative work arrangements | Team dynamics | Work-life balance | Public accounting |
مقاله انگلیسی |