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ردیف | عنوان | نوع |
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1 |
Qutrit-Inspired Fully Self-Supervised Shallow Quantum Learning Network for Brain Tumor Segmentation
شبکه یادگیری کوانتومی کم عمق کاملاً خود نظارتی الهام گرفته از Qutrit برای تقسیم بندی تومور مغزی-2022 Classical self-supervised networks suffer from convergence problems and reduced segmentation accuracy due
to forceful termination. Qubits or bilevel quantum bits often
describe quantum neural network models. In this article, a novel
self-supervised shallow learning network model exploiting the
sophisticated three-level qutrit-inspired quantum information system, referred to as quantum fully self-supervised neural network
(QFS-Net), is presented for automated segmentation of brain
magnetic resonance (MR) images. The QFS-Net model comprises
a trinity of a layered structure of qutrits interconnected through
parametric Hadamard gates using an eight-connected secondorder neighborhood-based topology. The nonlinear transformation of the qutrit states allows the underlying quantum neural
network model to encode the quantum states, thereby enabling a
faster self-organized counterpropagation of these states between
the layers without supervision. The suggested QFS-Net model
is tailored and extensively validated on the Cancer Imaging
Archive (TCIA) dataset collected from the Nature repository.
The experimental results are also compared with state-of-theart supervised (U-Net and URes-Net architectures) and the selfsupervised QIS-Net model and its classical counterpart. Results
shed promising segmented outcomes in detecting tumors in terms
of dice similarity and accuracy with minimum human intervention and computational resources. The proposed QFS-Net
is also investigated on natural gray-scale images from the
Berkeley segmentation dataset and yields promising outcomes
in segmentation, thereby demonstrating the robustness of the
QFS-Net model.
Index Terms: tum computing | qutrit | U-Net and URes-Net. |
مقاله انگلیسی |
2 |
Effects of a symptom management intervention based on group sessions combined with a mobile health application for persons living with HIV in China: A randomized controlled trial
اثرات مداخله مدیریت علائم بر اساس جلسات گروهی همراه با یک برنامه بهداشتی همراه برای افراد مبتلا به HIV در چین: یک آزمایش تصادفی کنترل شده-2021 Objective: This study aims to evaluate the effects of a symptom management intervention (SMI) based on
symptom management group sessions combined with a mobile health (mHealth) application (app) on
the knowledge of symptom management, the certainty of symptom self-management, symptom
severity, symptom distress, medication adherence, social support, and quality of life among persons
living with HIV (PLWH) in China.
Methods: A parallel randomized controlled trial with 61 PLWH was conducted in Shanghai, China. The participants in the control group (n ¼ 30) downloaded the Symptom Management (SM) app according to their needs and preferences, and received routine follow-ups. The participants in the intervention group (n ¼ 31) were guided to download and use the SM app, and received four tailored weekly group sessions at routine follow-ups. Each group session lasted for approximately 2 h and targeted one of the major modules of the SM app. All the outcomes were assessed at baseline and post-intervention. The study was registered with the Chinese Clinical Trial Registry (ChiCTR1900024821). Results: The symptom management knowledge and certainty of symptom self-management were significantly improved after the intervention (all P < 0.01). Compared with the control group, the scores of symptoms reasons knowledge score improved 11.47 points (95% CI: 3.41, 19.53) and scores of symptoms self-management knowledge score improved 12.80 points (95% CI: 4.55, 21.05) in the intervention group after controlling for covariates. However, other outcomes did not show statistically significant differences between the intervention group and the control group (P > 0.05). Conclusion: The SMI could improve PLWH’s symptom management knowledge and certainty of symptom self-management. Multi-center studies with larger sample sizes and longer follow-ups are needed to further understand the effects of SM app on ameliorating symptom severity and symptom distress. More innovative strategies are also needed to promote and maintain the sustainability of the SM app. keywords: چین | عفونت های HIV | برنامه های موبایل | پیروی از دارو | کیفیت زندگی | خود مدیریت | حمایت اجتماعی | China | HIV Infections | Mobile applications | Medication adherence | Quality of life | Self-management | Social support |
مقاله انگلیسی |
3 |
Thinking like the state: Doxa and symbolic power in the accounting field in China
تفکر مانند دولت: DOXA و قدرت نمادین در زمینه حسابداری در چین-2021 Literature examining dynamics between the state and self-styled professional fields is well established
and points towards the crucial interrelations between the two. However, this literature evinces an
occidental orientation, largely privileging the notion of a state characterised by self-limiting, liberal
ideology and that is captured by dominant interests. More recent work on Asia describes a different
context within which to understand how the state influences both the structure of accounting fields and
the behaviour of actors therein. We build upon this literature here by reporting the results of a detailed
empirical study on the dynamics of the accounting field in China. Drawing on archival analysis and interviews with 63 regulators, state actors and accounting practitioners, we show that the state successfully exercises symbolic power in the implementation of state strategies. Conceptually, we argue that the
state is a deep-rooted cultural phenomenon existing in the cognitive structures of key actors in the
accounting field in China, thereby drawing attention to further reaching forms of state influence than
have hitherto been recognised in extant literature on accounting fields. Specifically, we point towards the
importance of doxa (Bourdieu, 1977, 1992, 2014), exemplified by the taken-for-granted principles of
classification and ranking produced by the state, in the form of firms and individuals ‘thinking like the
state’ as the basis of symbolic power in the accounting field in China. We also reflect on the limits of such
power.
keywords: دولت | حسابداری | قدرت نمادین | دوکس | فیله حرفه ای | چین | The state | Accounting | Symbolic power | Doxa | Professional fields | China |
مقاله انگلیسی |
4 |
Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts
آیا دانش خاص، کیفیت حسابرسی را بهبود می بخشد: شواهد از حسابرسی حساب های مالیاتی درآمد-2021 Two forms of expertise can influence audit quality: industry and task-specific expertise. If tax knowledge
is predominately task-specific, audit offices with increased exposure to complex tax issues will develop
tax task-specific expertise. Using outcomes related to income tax account audits, we examine whether
tax task-specific knowledge (TSK) accumulates at the audit office level and affects the income tax accounts’ audit quality. We find that tax TSK increases the income tax accounts audit quality, suggesting
individual tax TSK accumulates at the office level. Additionally, semi-structured interviews of partners/
senior managers at Big 4 audit firms validate group information processing as a theory that explains TSK
developing at the office level and confirms that tax knowledge is predominately task-specific with some
industry-specific knowledge. We contribute to and extend the literature examining audit office expertise
by providing evidence that exposure to complex tax issues develops TSK at the office level and enhances
audit quality. These findings provide archival and qualitative evidence of how TSK develops at the office
level.
keywords: کیفیت حسابرسی مالیات بر درآمد | مجوز های مالیاتی | تخصص کار | پیچیدگی مالیات بر درآمد | تخصص وظیفه خاص | Income tax audit quality | Tax restatements | Task expertise | Income tax complexity | Task-specific expertise |
مقاله انگلیسی |
5 |
Accounting for heritage assets: Thomas Holloways picture collection, 1881-2019
حسابداری برای دارایی های میراث: مجموعه عکس توماس هالووی، 1881-2019-2021 In recent years, there has been a debate about whether the owners of “heritage assets”
should include them on their balance sheets. We present a longitudinal study of the
collection of 77 pictures donated by Thomas Holloway to Royal Holloway College between
1881 and 1883. We draw on archival material to analyze accounting practices for Holloways picture collection, finding that the collection remained effectively invisible as an
accounting object until 1999, when accounting requirements for heritage assets were first
applied. We use Jean Baudrillards “orders of simulacra” to study the relationship between
accounting signs and their referents, and we draw on Bruno Latours notion of “matters of
concern” to investigate how changes in the accounting sign render the referent a
complicating, agitating and provoking “matter” in different ways. The Royal Holloway
financial statements currently present the picture collection by an accounting sign that we
suggest is a “counterfeit” (signifying the money that could, counterfactually, be made from
selling the paintings) but not a “simulation” (creating a hyperreality detached from the
referent). This relationship between the sign and the referent makes up the ontological
status of “assets” in accounting reports, rendering assets capable of triggering actual
(rather than hyperreal) material effects.
keywords: دارایی های میراث | توماس هالووی | نقاشی ویکتوریا | کالج سلطنتی هالووی | تقلبی | شباهت | گزارش مالی | حساب های دانشگاه | Heritage assets | Thomas Holloway | Victorian painting | Royal Holloway College | Counterfeit | Simulacrum | Financial reporting | University accounts |
مقاله انگلیسی |
6 |
Soldiers dont go mad: Shell shock and accounting intransigence in the British Army 1914-18
سربازان دیوانه نمی شوند: شوک شلیک و ناسازگاری حسابداری در ارتش بریتانیا 18-1914-2021 This research examines intransigence in accounting systems. Using historical research
methods and archival sources, it explores intransigence in the Royal Army Medical Corps’
accounting systems in the context of the incidence of shell shock among British Army
soldiers fighting at the battlefront during the First World War. The Army did not recognise
shell shock as a medical condition and made few changes to its medical accounting systems for soldiers with shell shock. The four factors of system stability of the AGIL scheme
(adaptation, goal attainment, integration, latency) are used to understand the limited
medical accounting response to shell shock. This research indicates that in addition to
historical and internal political reasons for intransigence, intransigence will occur unless a
factor in the AGIL scheme is sufficiently impaired to make the accounting system unstable
and force system change. This research finding has contemporary relevance, explaining
accounting intransigence in response to issues of social concern.
keywords: انطباق | رسیدن به هدف | نا سازگاری | تاخیر | حسابداری پزشکی | حسابداری نظامی | ادغام سیستم ها | Adaptation | AGIL | Goal attainment | Intransigence | Latency | Medical accounting | Military accounting | Systems integration |
مقاله انگلیسی |
7 |
Australias divided accounting profession: The 1969 merger attempt and its legacy
حرفه ای حسابداری استرالیا: تلاش ادغام 1969 و میراث آن-2021 The Australian accounting environment is dominated by two competing brands e Chartered Accountant (CA) and Certified Practising Accountant (CPA) e which signal that the
profession has been unable to achieve full unification. Focussed on 1969, this dual theoryinformed, in-depth study examines the first of four unsuccessful attempts to merge the
two professional accounting associations from which the two brands originate: The
Australian Society of Accountants (the Society) and The Institute of Chartered Accountants
in Australia (the Institute). Primary data from public archives and oral history interviews,
combined with secondary sources, are drawn upon to explain the failure of this proposed
merger and to consider its legacy. The complementary theoretical perspectives of
“boundary-work” and “institutional work” are applied. Amidst other challenges, corporate
collapses during the 1960s precipitated a legitimacy crisis for the profession and raised the
prospect of there being sufficient commonality of purpose to enable a merger. While there
was overwhelming support from Society members, the merger proposal was defeated by a
comprehensive “no” vote from Institute members. This pattern of voting was repeated in
three subsequent merger attempts, leading to the persistence of the curious binary
structure of the Australian accounting profession and associated ongoing differences and
tensions.
keywords: حرفه حسابداری استرالیا | انجمن حسابداران استرالیا | موسسه حسابداران منشور | استرالیا | ادغام انجمن حرفه ای | مرز کار | کار نهادی | Australian accounting profession | Australian Society of Accountants | Institute of Chartered Accountants | Australia | Professional association mergers | Boundary-work | Institutional work |
مقاله انگلیسی |
8 |
Interorganizational imitation in supply chain relationships: The case of inventory leanness
تقلید بین سازمانی در روابط زنجیره تامین: مورد ناب بودن موجودی کالا-2021 We examine the extent to which suppliers assimilate to their customers’ inventory leanness levels. Drawing on institutional theory, we hypothesize that there is a positive relationship between major customer and supplier inventory leanness and that this effect is moderated by compliant, reflexive, and normative isomorphic forces. Specifically, we contend that interdependence, uncertainty, and the age of the customer—supplier relationship strengthen the supplier’s imitative behaviors and, thus, the assimilation to its major customer’s inventory leanness. The hypotheses are tested empirically using a large panel data set of dyadic customer–supplier observations obtained from a variety of archival databases. The econometric analyses provide strong and robust evidence of interorganizational imitation in the domain of inventory management and, thus, document the role key customers play in shaping supplier firms’ inventories. We discuss implications of our research for the further development and broadening of the academic inventory literature as well as managerial practice. Keywords: Inventory | Supply chain relationships | Interorganizational imitation |
مقاله انگلیسی |
9 |
Suffer little children: Power, boundaries and the epistemology of ignorance in accounting for Church and State
رنج کودکان کوچک: قدرت، مرزها و معرفت شناسی جهل در حسابداری کلیسا و دولت-2021 This research contributes to post-structural theorisation of the accounting-power nexus. It
explores how social boundaries shape collective identities, and how these identities
determine the accounting responses of social groups. This research includes a case study
using interview and archival research methods. Hayward’s (2000) concept of de-facing
power is adopted to demonstrate how the development of historically contingent social
boundaries shaped the collective identities of Church and State in the area of education
funding and contributed to their lack of accounting records. When a political crisis over
the lack of State funding of Catholic education occurred in the early 1960s, neither
Church nor State could access the accounting information required to mediate the crisis
because they had both selectively chosen to maintain accounting records consistent with
their constructed identities even though this meant that their accounting records were
not suited to all their needs. This research extends the post-structuralism project in
accounting research to the notion of an epistemology of ignorance, which is the
intentional choice by a social group to remain ignorant. It explores how boundaries can
constrain choices and actions, promoting an epistemology of ignorance that can lead to
the maintenance of inadequate accounting records.
keywords: مرزهای | قدرت ناامید کننده | معرفت شناسی جهل | تأمین مالی آموزش | حسابداری پس ساختاری | قدرت | Boundaries | Defacing power | Epistemology of ignorance | Education funding | Post-structural accounting | Power |
مقاله انگلیسی |
10 |
Host transcriptomic signature as alternative test-of-cure in visceral leishmaniasis patients co-infected with HIV
امضای transcriptomic میزبان به عنوان گزینه درمانی جایگزین در بیماران لیشمانیوز احشایی آلوده به HIV-2020 Visceral leishmaniasis (VL) treatment in HIV patients very often fails and is followed by high
relapse and case-fatality rates. Hence, treatment efficacy assessment is imperative but based on invasive
organ aspiration for parasite detection. In the search of a less-invasive alternative and because the host
immune response is pivotal for treatment outcome in immunocompromised VL patients, we studied changes
in the whole blood transcriptional profile of VL-HIV patients during treatment.
Methods: Embedded in a clinical trial in Northwest Ethiopia, RNA-Seq was performed on whole blood samples
of 28 VL-HIV patients before and after completion of a 29-day treatment regimen of AmBisome or AmBisome/
miltefosine. Pathway analyses were combined with a machine learning approach to establish a
clinically-useful 4-gene set.
Findings: Distinct signatures of differentially expressed genes between D0 and D29 were identified for
patients who failed treatment and were successfully treated. Pathway analyses in the latter highlighted a
downregulation of genes associated with host cellular activity and immunity, and upregulation of antimicrobial
peptide activity in phagolysosomes. No signs of disease remission nor pathway enrichment were
observed in treatment failure patients. Next, we identified a 4-gene pre-post signature (PRSS33, IL10, SLFN14,
HRH4) that could accurately discriminate treatment outcome at end of treatment (D29), displaying an average
area-under-the-ROC-curve of 0.95 (CI: 0.751.00).
Interpretation: A simple blood-based signature thus holds significant promise to facilitate treatment efficacy
monitoring and provide an alternative test-of-cure to guide patient management in VL-HIV patients.
Funding: Project funding was provided by the AfricoLeish project, supported by the European Union Seventh
Framework Programme (EU FP7). Keywords: Visceral leishmaniasis | HIV | RNA signature | Treatment efficacy | Blood signature |
مقاله انگلیسی |