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Models and analysis for user-driven reconfiguration of rule-based IoT applications
مدلها و تجزیه و تحلیل برای پیکربندی مجدد کاربر محور برنامههای IoT مبتنی بر قانون-2022 Introduction: The Internet of Things consists of devices and software interacting altogether in
order to build powerful and added-value services. One of the main challenges in this context
is to support end users with simple, user-friendly, and automated techniques to design such
applications. IFTTT-style rules are a popular way to build IoT applications as it addresses this
challenge.
Problem statement: Given the dynamicity of IoT applications, these techniques should also
consider that these applications are in most cases not built once and for all. They can evolve
over time and objects may be added or removed for several reasons (replacement, loss of
connectivity, upgrade, failure, etc.). There is a need for techniques and tools supporting the
reconfiguration of rule-based IoT applications to ensure certain correctness properties during
this update tasks.
Methodology: In this paper, we propose new techniques for supporting the reconfiguration of
running IoT applications, represented as a set of coordinated rules acting on devices. These
techniques compare two versions of an application (before and after reconfiguration) to check
if several functional and quantitative properties are satisfied. This information can be used by
the user to decide whether the actual deployment of the new application should be triggered
or not.
Contributions and results: The analysis techniques have been implemented using encodings
into formal specification languages and verification is carried out using corresponding analysis
frameworks. All these techniques for designing new applications, analysing the aforementioned
reconfiguration properties, and deploying the new applications have been integrated into the
WebThings platform and applied on real-world examples for validation of the approach.
Keywords: IoT | Reconfiguration | Verification | Web of Things |
مقاله انگلیسی |
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Advanced digital forensics and anti-digital forensics for IoT systems: Techniques, limitations and recommendations
پزشکی قانونی دیجیتال پیشرفته و پزشکی قانونی ضد دیجیتال برای سیستم های اینترنت اشیا: تکنیک ها، محدودیت ها و توصیه ها-2022 Recently, the number of cyber attacks against IoT domains has increased tremendously. This
resulted into both human and financial losses at all IoT levels especially individual and
organization levels. Recently, cyber-criminals have kept on leveraging new skills and capabilities
by conducting anti-forensics activities and employing techniques and tools to cover their tracks
to evade any possible detection of the attack’s events, which has targeted either the IoT system
or/and its component(s). Consequently, IoT cyber-attacks are becoming more efficient and more
sophisticated with higher risks and threat levels based on their more frequent likelihood to occur
and their impact. However, traditional security and forensics solutions are no longer enough
to prevent nor investigate such cyber attacks, especially in terms of acquiring evidence for
attack investigation. Hence, the need for well-defined, sophisticated, and advanced forensics
investigation techniques is highly required to prevent anti-forensics techniques and track down
cyber criminals. This paper reviews the different forensics and anti-forensics methods that
can be applied in the IoT domain including tools, techniques, types, and challenges, while
also discussing the rise of the anti-anti-forensics as a new forensics protection mechanism
against anti-forensics activities. This would help forensics investigators to better understand
the different anti-forensics tools, methods and techniques that cyber criminals employ while
launching their attacks. Moreover, the limitations of the current forensics techniques are
discussed, especially in terms of issues and challenges. Finally, this paper presents a holistic view
from a literature point of view over the forensics domain in general and for IoT in particular.
Keywords: IoT digital-forensics | IoT anti-forensics | Anti-anti-forensics techniques | Counter anti-forensics | Internet of things forensics | Internet of Forensics Things | IoT digital forensics investigation | IoT source of evidences | Protecting and preserving IoT evidences |
مقاله انگلیسی |
3 |
The architecture of accounting and the neoliberal betrayal of life
معماری حسابداری و خیانت نئولیبرالی از زندگی-2021 This paper identifies the way in which accounting practices reinforced the increasing influence of
the intolerant financial emphasis of the market on the quality of social housing under neoliber-
alism when successive British governments gave little importance to the impact of aesthetic and
ethical qualities of social housing on the well-being of inhabitants. Social values, most especially
safety and beauty, were able to be reinterpreted according to economic logic, thereby denying the
need for them to be explicitly considered in any social housing decisions. The study emphasises
the way in which the austerity and deregulation agenda of neoliberal policies that had a signif-
icant impact on building and fire safety regulations were ultimately justified by financial criteria.
The Grenfell Tower fire in 2017 belatedly exposed the way in which the financial and operational
visibilities created by accounting practices had become crucial to the successful implementation
of the economic logic of the neoliberal agenda and related market priorities of successive British
governments, irrespective of the consequences. The paper demonstrates how the Grenfell Tower
refurbishment was the apotheosis of neoliberalism; a toxic mix of austerity, outsourcing and
deregulation. The focus on value for money in the refurbishment led ultimately to the betrayal of
life of the residents. keywords: حسابداری | برج گرنفل | مسکن اجتماعی | نئولیبرالیسم | فوکو | Accounting | Grenfell Tower | Social housing | Neoliberalism | Foucault |
مقاله انگلیسی |
4 |
Intellectual engagements of accounting academics: The ‘forecasted losses intervention
تعاملات ذهنی دانشگاهی حسابداری: مداخله زیان پیش بینی شده-2021 This paper explores the social and political potential of accounting scholarship, presenting and
discussing an intellectual intervention challenging a legislative reform that significantly affected
Spanish industrial relations. In this reform, an accounting artifact (forecasted losses) played an
unexpected role and was misrepresented, prompting a sizeable number of scholars to sign two
manifestos in 2010 and 2012 against the use of forecasted losses made by the new legislation. As
promoters of this manifesto, we perform in this paper a collaborative autoethnography to reflect
on the context, events, reactions, and significance of this intervention for both the academic and
the industrial relations fields. We mobilize Pierre Bourdieu’s ideas on the public intellectual to
think more generally about academic engagements in the interplay between accounting, poli-
cymaking, and social issues. This intervention illustrates the different manners in which admin-
istrative and economic powers interfered in the Spanish accounting academic field, limiting the
disposition of Spanish scholars to engage in public debates. We also interpret our engagement as
mobilizing intellectual capital to expose how the notion of forecasted losses was used to produce a
form of symbolic violence and how this capital is more effective as it produces messages
addressed to the producers, i.e., policymakers and the judicature in this specific case. keywords: حسابداری انتقادی | روابط صنعتی | مداخلات فکری | انعکاس | Critical accounting | Industrial relations | Intellectual interventions | Reflexivity |
مقاله انگلیسی |
5 |
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.
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مقاله انگلیسی |
6 |
Radiography of human dry bones: A reflective account with recommendations for practice
رادیوگرافی استخوان های خشک انسان: یک حساب بازتابنده با توصیه های عملیاتی-2021 Introduction: This study presents the reflective account of a large-scale radiographic survey of medieval
and post-medieval long bones from St Albans, United Kingdom. As a practicing diagnostic radiographer
and archaeologist, the author sought to apply experiential learning to generate recommendations for
archaeological and forensic radiography practice. The purpose of the imaging was to identify Harris lines
for biological stress, however this reflective piece concerns the adaptation of clinical radiographic
technique for human dry bones.
Methods: Imaging took place over five sessions in early 2021 with the assistance of an osteoarchaeologist. Radiography followed standard clinical views (anterior-posterior and medio-lateral) of femora, humeri, radii and tibiae using a digital radiography system. A workplace diary was used to record challenges, solutions and musings related to radiographic technique. The Rolfe, Freshwater and Jasper reflective model was applied to collate and present findings. Results: A total of 502 radiographs of 426 long bones (92 individuals) were acquired. A multidisciplinary team was found to be essential for correct identification of anatomy, laterality and orientation of remains during the survey. Anterior-posterior views were easiest to achieve, with medio-lateral imaging requiring considerably more effort. Radiolucent sponge supports were necessary, although fragmented remains were often impossible to position accurately. Hands-on experience of human bones improved the authors knowledge and confidence with osteology. Conclusion: Although limited to selective long bones of archaeological context and personal experience, the findings of this study have direct applications for forensic radiography practice. This includes use of a multidisciplinary team, robust workflow with integrated failsafe checks, consistent imaging approach and the application of radiolucent sponge supports. Implications for practice: Recommendations within this study may contribute towards a comprehensive guide for radiographic technique for human dry bones. keywords: باستان شناسی | پزشک قانونی | جریان کار | چند رشته ای | استئولوژی | تکنیک | Archaeology | Forensic | Workflow | Multidisciplinary | Osteology | Technique |
مقاله انگلیسی |
7 |
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 |
8 |
An easy-to-explain decision support framework for forensic analysis of dynamic signatures
یک چارچوب پشتیبانی تصمیم آسان برای تجزیه و تحلیل پزشکی قانونی امضاهای پویا-2021 Forensic handwriting examination is often criticized for its lack of objective standards and rigorous scientific validation. On the other hand, cutting-edge techniques for biometric handwriting and signature verification are often perceived as perfect black boxes and are not used by forensic handwriting examiners in their work environment. This paper presents an easy-to-explain yet effective framework to support semi-automatic signature verification in forensic settings. The proposed approach is based on measuring similarities between signatures by applying Dynamic Time Warping on easy-to-derive dynamic features. The goal is to provide forensic handwriting examiners with a decision support tool for making reproducible and less questionable inferences, while being both intuitive and easy to explain. The method is tested on a newly proposed dataset that also takes into account the so-called disguised sig- natures which are of extreme importance in this scenario.© 2021 Elsevier Ltd. All rights reserved. Keywords: Dynamic signatures | Forensic handwriting examination | Behavioral biometrics | Decision support system | Disguised signatures |
مقاله انگلیسی |
9 |
Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 2013
آیا انطباق اجباری CSR بر محافظه کاری حسابداری تأثیر گذاشته است؟ شواهدی از قانون شرکت های هندی 2013-2021 In 2013, India became the first country in the world to require firms to spend two percent
of their average profit on corporate social responsibility (CSR) activities. Taking advantage
of this unique event, we examine how the mandatory CSR compliance impacts conditional
accounting conservatism of Indian firms. We find a positive relation between CSR compliance and conditional accounting conservatism and this relation is stronger for firms that
have stronger governance and weaker for family firms. Further, we find that current period
accounting conservatism is negatively related to next period CSR spending. Our results are
robust to a battery of tests and are consistent with the notion that Indian firms enhance
accounting conservatism to decrease earnings to minimize CSR compliance costs. In other
words, while policy makers may have intended to use legislation to increase CSR activities
by Indian firms, our results suggest that firms use accounting policies and negative accruals
strategically to mitigate CSR spending
keywords: CSR | Conservatism | Board of directors | Family firms | India |
مقاله انگلیسی |
10 |
How viable is password cracking in digital forensic investigation? Analyzing the guessability of over 3:9 billion real-world accounts
شکستن رمز عبور در تحقیقات پزشکی قانونی دیجیتال چقدر قابل اجرا است؟ تجزیه و تحلیل قابلیت حدس زدن بیش از 3:9 میلیارد حساب در دنیای واقعی-2021 Passwords have been and still remain the most common method of authentication in computer systems.
These systems are therefore privileged targets of attackers, and the number of data breaches in the last
few years attests to that. A detailed analysis of such data can provide insight on password trends and
patterns users follow when they create a password. To this end, this paper presents the largest and most
comprehensive analysis of real-world passwords to date e associated with over 3.9 billion accounts from
Have I Been Pwned. This analysis includes statistics on use and most common patterns found in passwords and innovates with a breakdown of the constituent fragments that make each password.
Furthermore, a classification of these fragments according to their semantic meaning, provides insight on
the role of context in password selection. Finally, we provide an in-depth analysis on the guessability of
these real-world passwords.
keywords: Password security | Password-based authentication | Context-based password cracking | Password strength meters |
مقاله انگلیسی |