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نتیجه جستجو - Law

تعداد مقالات یافته شده: 993
ردیف عنوان نوع
1 Accounting research and the significance test crisis
تحقیقات حسابداری و بحران آزمون اهمیت-2021
The emerging or at least threatening ‘‘significance test crisis” in accounting has been prompted by a chorus across multiple physical and social sciences of dissatisfaction with conventional frequentist statistical research methods and behaviors, particularly the use and abuse of p-levels. There are now hundreds of published papers and statements, echoing what has been said behind closed doors for decades, namely that much if not most empirical research is unreliable, simply wrong or at worst fabricated. The problems are a mixture of flawed statistical logic (as Bayesians have claimed for decades), ‘‘phacking” by way of fishing for significant results and publications, selective reporting or ‘‘the file drawer problem”, and ultimately the ‘‘agency problem” that researchers charged by funding bodies (their Universities, governments and taxpayers) with conducting disinterested ‘‘objective science” are motivated more by the personal need to publish and please other researchers. Expanding on that theme, the supply of empirical research in the ‘‘market for statistical significance” is described in terms of ‘‘market failure” and ‘‘the market for lemons”.
keywords: تحقیق حسابداری تجربی | آزمایشات | بحران تکثیر | سطحی | گزارش های ثبت شده | Empirical accounting research | Significance tests | Replication crisis | p-levels | p-hacking | Registered reports
مقاله انگلیسی
2 Analysing the inhibitors of complexity for achieving sustainability and improving sustainable performance of petroleum supply chain
تجزیه و تحلیل مهارکننده های پیچیدگی برای دستیابی به پایداری و بهبود عملکرد پایدار زنجیره تأمین نفت-2021
In the era of business sustainability, the modern supply chain is becoming complex due to several inhibitors such as uncertainty in the market, technological innovation, environmental protocols, cross-border trade regulations, and many stakeholders’ involvement. In the existing literature, minimal discussion to study the inhibit supply chain complexity (SCC) inhibitors for achieving sustainability. Therefore, the study analyses the inhibitors to SCC and supply chain sustainability (SCS) jointly. The combined examination of the underlying relationship for improving the Petroleum Supply Chain’s sustainable performance (PSC) is arguably one of the complex sectors with a significant impact on the environment and sustainability. The inhibitors to SCC and SCS are identified through extensive literature review and experts’ opinions. Through a structured questionnaire, data were collected from PSC experts. An integrated approach of analytic hierarchy process (AHP) and interpretive structural modelling (ISM) is proposed to prioritize and examine the underlying relationship between inhibitors. This study explores the driving and dependence power of the inhibitors. The results indicate that most of the SCS inhibitors, such as institutional pressures (laws and regulations), strategic lack of strategic supplier alliance, market threat, act as drivers of SCC inhibitors, such as technological complexity, horizontal complexity, and complexity of customers. The study’s findings would help the supply chain managers and the petroleum sector policymakers to make better decision to overcome the challenges for achieving sustainability in PSC.
Keywords: Petroleum supply chain | Environment and sustainability | Complexity | Business strategy | Interpretive structural modelling | Performance
مقاله انگلیسی
3 Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context
ترجمه، هژمونی و حسابداری: یک چارچوب تحقیقاتی بحرانی با یک تصویر از زمینه IFRS-2021
Translation research in accounting has in the past decades recognized the significance of trans- lation for international accounting communication, but only recently started to discuss the relevance and legitimacy of the approaches in which translation is used and studied. Generally, translation in accounting has been seen as a technically challenging task that serves an assumedly neutral functional purpose. This perception is problematic in that it neglects the multifaceted cultural, political and societal implications of translation. In order to expand the theoretical repertoire of translation research in accounting, this paper introduces a critical lens that questions the seemingly neutral use of translation in various contexts. Drawing on the influential work of translation theorist Lawrence Venuti, it is argued that translation both reveals and factors in intercultural hegemonies, imbalances and asymmetries. To explore the relevance of Venuti’s theorizing for accounting, the context of IFRS translation is examined. Attempting to become a global institution across cultures and languages, the IFRS indeed depend on translation in their diffusion. The IFRS context is, however, embedded in current linguistic and cultural hegemonies: the dominant position of the English language and the canonical role of Anglo-American ac- counting. Combining a critical theoretical conceptualization and empirical data from the trans- lation work of Finnish-language IFRS, this paper illustrates how translation in accounting is not a technical exercise but can entail linguistic and cultural conflicts between dominant and marginal (ized) concepts, traditions and values. Above all, this paper shows how applying a different theoretical lens to translation can yield critical insights.
keywords: ترجمه | تئوری ترجمه | هژمونی | IFRS | Translation | Translation theory | Hegemony | IFRS
مقاله انگلیسی
4 Code as constitution: The negotiation of a uniform accounting code for U:S: railway corporations and the moral justification of stakeholder claims on wealth
کد به عنوان قانون اساسی: مذاکره در مورد یک کد حسابداری یکسان برای شرکت های راه آهن ایالات متحده و توجیه اخلاقی ادعاهای سهامداران در مورد ثروت-2021
Economic historians of the United States identify the railway industry of the nineteenth century as the birthplace of existing institutions of corporate finance, law, and labor relations (Chandler, 1990; Perrow, 2002; Thomas, 2011). This paper shows that the railway industry was also an important arena for the standardization of corporate accounting in the U. S., and that railway accountants played a significant role in the federal government’s earliest attempts to regulate large corporations. The paper describes how railway accountants worked with the first federal regulator of corporations, the Interstate Commerce Commission (ICC), created by act of Congress in 1887, to create a uniform accounting code for the railway industry. This code was designed by the prominent economist and ICC statistician Henry Carter Adams to serve as a mechanism for the administrative supervision of railway corporations: a “cognitive equivalent of a constitution” (Starr, 1987, p. 53) that would promote economic democracy by protecting the property rights of non-controlling stakeholders in the railway system: shippers who used the trains to send goods to markets, long-term investors in railway shares and bonds, consumers of shipped goods, and members of the communities that the railways connected and employed. Railway accountants working with Adams created the rules for answering “potentially divisive questions of fact” (Starr, 1987, p. 53) about who contributed how much to the assets and profits of the railway corporation, and thus provided moral justification for how claims on those assets and profits were distributed.
مقاله انگلیسی
5 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
6 oReview on fingerprint-based identification system
مرور سیستم شناسایی مبتنی بر اثر انگشت-2021
The Biometric fingerprints are the widely utilized personal recognition tool because of their uniqueness, reliability and individuality. The fingerprint images consist of a design of the canyon & corrugation on human’s fingertips. Fingerprint validation is perhaps the most experienced methods for every biometric technique that has been rigorously substantiate through several applications. Every human being recognition methods using fingerprints are depending on one of the 3 methods: hybrid, correlation-based and Minutiae-based. This paper gives the review of different fingerprint recognition methods & then discusses the general minutiae-depend fingerprint identification systems. In present time the best form of recognizing the person or investigation of any case is figure print. Identifying speculate depend on fingerprint is a proceeding that is exceedingly important to the forensics & law for enforcement agencies. A small numbers of minutiae & the noise attribute make it exceedingly difficult to instinctive match the fingerprints to their acquaintance full prints that are accumulated in databases.© 2021 Elsevier Ltd. All rights reserved. Selection and peer-review under responsibility of the scientific committee of the International Virtual Conference on Sustainable Materials (IVCSM-2k20).
Keywords: Correlation | Finger prints | Histogram | Ridges | Segmentation
مقاله انگلیسی
7 Coupled elasto-viscoplastic and damage model accounting for plastic anisotropy and damage evolution dependent on loading conditions
الاستو ویسکوپلاستیک همراه و مدل آسیب محاسبه ناهمسانگردی پلاستیک و تکامل آسیب وابسته به شرایط بارگذاری-2021
This work presents an unconventional fully coupled elasto-viscoplastic and damage constitutive model that is suitable for investigating the failure mechanism of metallic materials. The constitutive equations are developed within a finite elastoplasticity framework under the assumption of hypoelastic-based plasticity. Anisotropic plastic potential and plastic-induced anisotropy are modelled by means of the Hill48 yield criterion and a Chaboche-type non-linear kinematic hardening law, respectively. A modified Voce-type law is assumed for the isotropic hardening behaviour. A novel law is proposed to account for an evolution of the damage depending on the loading directions. The proposed model was implemented via user subroutine for the commercial finite elements (FE) software Abaqus/Standard and used for the prediction of the cyclic failure of lead-free solder materials, the crack formation in anisotropic AISI 316L steel specimens and the description of the failure behaviour of carbon steel notched round bars and flat grooved plates.
Keywords: Rate-dependent plasticity | Damage anisotropic evolution | Plastic anisotropy | Kinetic logarithmic spin | Hypoelastic-based plasticity
مقاله انگلیسی
8 Tourist gaze through computer vision: Differences between Asian, North American, and European tourists
نگاه توریستی از طریق دید رایانه ای: تفاوت بین گردشگران آسیایی ، آمریکای شمالی و اروپایی-2021
Photography has an intimate relationship with tourism (Urry, 1995). The personal photos are a record of the images that the tourist has gazed on. As argued by Urry (1995), the essence of tourism is the visual consumption of places, and the fundamental motivation of tourism is to gaze on those iconic symbols such as landscapes, people, buildings that have been visually represented and publicized in the media (Garrod, 2009). Moreover, taking photographs is a major activity for the tourists and the photographs can serve as proof that the tourist has been there (Jenkins, 2003). Tourists seek out particular views that were considered “photogenic” or “iconic,” and to reproduce these in their photographs (Balomenou & Garrod, 2019). They love to post their photos on social media accompanied by texts as a way to construct or re-construct their tourism experiences of the places and tourism activities (Lo & McKercher, 2015).
Prior studies of user-generated photographs mainly focus on the spatial-temporal patterns of tourist behavior (Önder, Koerbitz, & Hubmann-Haidvogel, 2016; Shoval, McKercher, Ng, et al., 2011; Vu, Li, Law, et al., 2015) and generate insights into tourists perceived images at the macro level, such as a city destination (Zoltan & McKercher, 2015). Few studies have explored the visual elements of tourists photos at a micro-level, such as a theme park. Cross-cultural studies of tourism have shown that tourists from different national cultural backgrounds differ in their perceptions of the benefits of a trip and travel behaviors (Pizam & Sussmann, 1995; Stepchenkova, Kim, & Kirilenko, 2015). Yet we have little knowledge about whether there are “gaze” differences of a theme park and its landscape between tourists from larger cultural categories such as Asian, North American, and European cultures (Zhang, Chen, & Li, 2019).
Keywords: Tourist photo | Computer vision | Cross-cultural study | Royal garden | Park | Landscape
مقاله انگلیسی
9 Conventional automotive supply chains under Chinas dual-credit policy: fuel economy, production and coordination
زنجیره تأمین خودرو متعارف تحت سیاست اعتبار دوگانه چین: اقتصاد سوخت ، تولید و هماهنگی-2021
As a sustainability policy in emerging markets, the dual-credit policy was implemented in China to reduce corporate average fuel consumption and to promote new energy vehicles (NEVs). Through a game theoretic approach, the fuel economy improvement level and the production of traditional internal combustion engine vehicles (ICEVs) and NEVs are discussed. Research and development cost sharing contracts and ICEV revenue sharing contracts are designed to coordinate conventional automotive supply chains. We compare the current and revised dual-credit policy, identify some policy flaws and propose amendments. The dual-credit policy does not always help automotive supply chains to improve fuel economy, reduce the production of high fuel con- sumption vehicles, and produce more low fuel consumption vehicles and NEVs. The implementation and se- lection of coordination contracts are explored. Both of the above contracts may not be able to coordinate the supply chain, and cost sharing contracts may be better than revenue sharing contracts in some cases. Finally, we present some management insights into the response to the dual-credit policy.
Keywords: Dual-credit policy | Automotive supply chain | Fuel economy | Coordination contract | Emerging market
مقاله انگلیسی
10 A Methodology For Large-Scale Identification of Related Accounts in Underground Forums
یک روش برای شناسایی در مقیاس بزرگ حساب های مرتبط در انجمن های زیرزمینی-2021
Underground forums allow users to interact with communities focused on illicit activities. They serve as an entry point for actors interested in deviant and criminal topics. Due to the pseudo-anonymity provided, they have become improvised marketplaces for trading illegal products and services, including those used to conduct cyberattacks. Thus, these forums are an important data source for threat intelligence analysts and law enforcement. The use of multiple accounts is forbidden in most forums since these are mostly used for malicious purposes. Still, this is a common practice. Being able to identify an actor or gang behind multiple accounts allows for proper attribution in online investigations, and also to design intervention mechanisms for illegal activities. Existing solutions for multi-account detec- tion either require ground truth data to conduct supervised classification or use manual approaches. In this work, we propose a methodology for the large-scale identification of re- lated accounts in underground forums. These accounts are similar according to the distinc- tive content posted, and thus are likely to belong to the same actor or group. The methodol- ogy applies to various domains and leverages distinctive artefacts and personal information left online by the users. We provide experimental results on a large dataset comprising more than 1.1M user accounts from 15 different forums. We show how this methodology, com- bined with existing approaches commonly used in social media forensics, can assist with and improve online investigations. © 2021 Elsevier Ltd. All rights reserved.
keywords: رسانه های اجتماعی قانونی | انجمن های زیرزمینی | اندازه گیری در مقیاس بزرگ | حساب های مرتبط | سایبری | Social media forensics | Underground forums | Large-Scale measurement | Related accounts | Cybercrime
مقاله انگلیسی
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