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ردیف | عنوان | نوع |
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1 |
Post-Quantum Era in V2X Security: Convergence of Orchestration and Parallel Computation
دوران پسا کوانتومی در امنیت V2X: همگرایی ارکستراسیون و محاسبات موازی-2022 Along with the potential emergence of quantum computing, safety and security of new and
complex communication services such as automated driving need to be redefined in the post-quantum era. To ensure reliable, continuous, and
secure operation of these scenarios, quantum-resistant security algorithms (QRSAs) that enable
secure connectivity must be integrated into the
network management and orchestration systems
of mobile networks. This article explores a roadmap study of post-quantum era convergence with
cellular connectivity using the Service & Computation Orchestrator (SCO) framework for enhanced
data security in radio access and backhaul transmission with a particular focus on vehicle-to-everything services. Using NTRU as a QSRA, we
show that the parallelization performance of the
Toom-Cook and Karatsuba computation methods
can vary based on different CPU load conditions
through extensive simulations, and that the SCO
framework can facilitate the selection of the most
efficient computation for a given QRSA. Finally,
we discuss the evaluation results, identify the current standardization efforts, and present possible
directions for the coexistence of post-quantum
and mobile network connectivity through an SCO
framework that leverages parallel computing.
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مقاله انگلیسی |
2 |
IFRS convergence and accounting quality: India a case study
همگرایی و کیفیت حسابداری IFRS: مطالعه موردی هند-2021 This study examines the impact on accounting quality in India after converging Indian generally accepted accounting principles (IGAAP) with International Financial Reporting
Standards (IFRS). The converged form of IGAAP is referred as Indian Accounting
Standards (Ind AS). Using a pre-and post-IFRS adoption period design, we compare the
quality of accounting information reported under IGAAP and Ind AS. Our results show that
accounting quality deteriorates immediately after the adoption of Ind AS. In particular, we
document that the implementation of IFRS-converged standards results in lower variability
in net income, a higher magnitude of discretionary accruals, less timely recognition of
losses, and lower value relevance of reported earnings. Subsequent tests suggest that the
deterioration in accounting quality ameliorates with the passage of time. The findings of
the study suggest that there may be a learning curve for the benefits of IFRS adoption/convergence to diffuse over time through a system. Moreover, simply adopting or converging
to IFRS without concurrent changes in institutional and enforcement frameworks may not
result in improvements in accounting quality, especially in countries with weak regulatory
jurisdictions. Consequently, more attention needs to be paid to implementation and diffusion issues, such as integrating IFRS intentionally in the University curriculum and providing workshops and continuing education courses to improve stakeholder familiarity with
IFRS. Improvements in the institutional structures of financial reporting should also be
implemented.
keywords: همگرایی | کیفیت حسابداری | هندوستان | IFRS | Convergence | Ind AS | Accounting quality | India |
مقاله انگلیسی |
3 |
The convergence of big data and accounting: innovative research opportunities
همگرایی داده های بزرگ و حسابداری: فرصت های تحقیق نوآورانه-2021 This study aims to develop accounting standards, curriculums, and research to cope with the rapid development
of big data. The study presents several potential convergence points between big data and different accounting
techniques and theories. The study discusses how big data can overcome the data limitations of six accounting
issues: financial reporting, performance measurement, audit evidence, risk management, corporate budgeting
and activity-based techniques. It presents six exciting research questions for future research. Then, the study
explains the potential convergence between big data and agency theory, stakeholders theory, and legitimacy
theory. This theoretical study develops new convergence points between big data and accounting by reviewing
the literature and proposing new ideas and research questions. The conclusion indicates a significant conver-
gence between big data and accounting on the premise that data is the heart of accounting. Big data and
advanced analytics have the potential to overcome the data limitations of accounting techniques that require
estimations and predictions. A remarkable convergence is argued between big data and three accounting the-
ories. Overall, the study presents helpful insights to members of the accounting and auditing community on the
potential of big data. keywords: اطلاعات بزرگ | تجزیه و تحلیل | حسابداری | علم داده | هوش تجاری | Big data | Analytics | Accounting | Data science | Business intelligence |
مقاله انگلیسی |
4 |
What accounts for Duvergers law? The behavioral mechanisms underpinning two-party convergence in India
چه قانونی برای قانون دوروگر؟مکانیزم های رفتاری همگرایی دو حزب در هند-2021 Duverger’s Law states the single-member district plurality rules should produce two-party competition. In
district-level election races where this expectation holds, what political behaviors—ranging from elites’ strategic
formation of political parties to voters’ strategic abandonment of losing candidates—account for these outcomes?
Using data from state elections in India, this article demonstrates that no single mechanism accounts for most
electoral outcomes consistent with Duverger’s Law. However, mechanisms related to the behavior elites, far
more than voters, produce convergence on two-party competition. This article uncovers relatively little evidence
of outcomes driven by strategic voting, instead finding that much of the convergence on two parties is attributable to various forms of strategic entry in which parties selectively field candidates in certain races. In
particular, elite collusion—when multiple parties coordinate on where to field candidates—is especially
important. Data from other countries confirm that these findings are not unique to India.
keywords: قوانین انتخاباتی | قانون دوروگر | هماهنگی انتخابات | رای گیری استراتژیک | هندوستان | Electoral rules | Duverger’s law | Electoral coordination | Strategic voting | India |
مقاله انگلیسی |
5 |
Global assessment of marine phytoplankton primary production: Integrating machine learning and environmental accounting models
ارزیابی جهانی از تولید اولیه فیتوپلانکتون دریایی: یکپارچه سازی یادگیری ماشین و مدل های حسابداری محیطی-2021 The emergy accounting method has been widely applied to terrestrial and marine ecosystems although there is a
lack of emergy studies focusing on phytoplankton primary production. Phytoplankton production is a pivotal
process since it is intimately coupled with oceanic food webs, energy fluxes, carbon cycle, and Earth’s climate. In
this study, we proposed a new methodology to perform a biophysical assessment of the global phytoplankton
primary production combining Machine Learning (ML) techniques and an emergy-based accounting model.
Firstly, we produced global phytoplankton production estimates using an Artificial Neural Network (ANN)
model. Secondly, we assessed the main energy inputs supporting the global phytoplankton production. Finally,
we converted these inputs into emergy units and analysed the results from an ecological perspective. Among the
energy flows, tides showed the highest maximum emergy contribution to global phytoplankton production
highlighting the importance of thise flow in the complex dynamics of marine ecosystems. In addition, an emergy/
production ratio was calculated showing different global patterns in terms of emergy convergence into the
primary production process. We believe that the proposed emergy-based assessment of phytoplankton produc-
tion could be extremely valuable to improve our understanding of this key biological process at global scale
adopting a systems perspective. This model can also provide a useful benchmark for future assessments of marine
ecosystem services at global scale. keywords: تولید اولیه فیتوپلانکتون | اکولوژی سیستم ها | شبکه های عصبی مصنوعی | یادگیری ماشین | حسابداری امری | Phytoplankton primary production | Systems ecology | Artificial neural networks | Machine learning | Emergy accounting |
مقاله انگلیسی |
6 |
Exploring learning processes associated with a cancer pain self-management intervention in patients and family caregivers: A mixed methods study
بررسی فرآیندهای یادگیری مرتبط با مداخله خود مدیریت سرطان در بیماران و مراقبت های خانوادگی: مطالعه یک روش ترکیبی -2021 Aim: Explore learning processes associated with a psychoeducational pain selfmanagement intervention.
Background: Self-management of cancer pain is challenging for patients and their family caregivers (FCs). While
psychoeducational interventions can support them to handle these tasks, it remains unclear how learning pro-
cesses are hampered or facilitated.
Methods: A convergent parallel mixed methods design with qualitative data collection embedded in a randomized
controlled trial (RCT) was used. Outpatients with cancer and FCs were recruited from three Swiss university
hospitals. The six-week intervention consisted of education, skills building, and nurse coaching. Quantitative
data on pain management knowledge and self-efficacy were analyzed using multilevel models. Patients and FCs
were interviewed post-RCT regarding their learning experiences. Qualitative data analysis was guided by
interpretive description. Finally, quantitative and qualitative data were integrated using case level comparisons
and a meta-matrix.
Results: Twenty-one patients and seven FCs completed this study. The group-by-time effect showed increases in
knowledge (p = 0.035) and self-efficacy (p = 0.007). Patients and FCs learning through experience was sup-
ported by an intervention nurse, who was perceived as competent and trustworthy. After the study, most
intervention group participants felt more confident to implement pain self-management. Finally, data integration
showed that declining health hampered some patients pain self-management.
Conclusions: Competent and trustworthy nurses can support patients and FCs pain self-management by providing
individualized interventions. Using a diary, jointly reflecting on the documented experiences, and addressing
knowledge deficits and misconceptions through the use of academic detailing can facilitate patients and FCs
learning of critical skills. keywords: سرطان | مدیریت درد | آموزش بیمار | روش های ترکیبی تحقیق | خودکار کارآمدی | Cancer | Pain management | Patient education | Mixed methods research | Self-efficacy |
مقاله انگلیسی |
7 |
Convergence from two-fluid incompressible Navier-Stokes-Maxwell system with Ohm’s law to solenoidal Ohm’s law: Classical solutions
همگرایی تراکم ناپذیر سیستم ناویر-استوکس-ماکسول دو سیال با قانون اهم به قانون سیملوله اهم: راه حل های کلاسیک-2020 The asymptotics from the two-fluid incompressible Navier-Stokes-Maxwell system with Ohm’s law to solenoidal Ohm’s law was pointed out in Arsénio-Saint-Raymond’s work [3]. We justify rigorously this limit in the context of global-in-time classical solutions. The key is to derive the global-in-time uniform in εenergy estimate of the rescaled system with Ohm’s law by employing the decay properties of both the electric field Eεand the wave equation with linear damping of the divergence free magnetic field Bε, then take the limit as ε→0to obtain the solutions of the system with solenoidal Ohm’s law. Keywords:Navier-Stokes-Maxwell system | (Solenoidal) Ohm’s law | Uniform estimate | Singular limits |
مقاله انگلیسی |
8 |
مشاهده گر جداساز ورودی مجهول مجانبی برای سیستم های LTI زمان گسسته
سال انتشار: 2020 - تعداد صفحات فایل pdf انگلیسی: 6 - تعداد صفحات فایل doc فارسی: 21 این مقاله به بررسی یک مشاهده گر با ساختار جدید و طراحی مرتبط با آن برای سیستم های LTI زمان گسسته ای می پردازد که ورودی های مجهول (UI) به آنها وارد می شوند. ما نشان دادیم عملکردهای UIO استاندارد را می توان بهبود بخشید، بویژه در حضور صفرهای تغییرناپذیر پایدار که دینامیک های کُند (سیستم های قابل ردیابی) دارند. در شرایط عادی، طرح UIO پیشنهادی، حداقل در یک بازه ی زمانی، مانع رخداد نقطه ضعف صفرهای تغییرناپذیر شده و امکان جایگیری دلخواه مقادیر ویژه طی آن بازه را فراهم می آورد. ایده ی اصلی، تضعیف شرط دقیق جداسازی UI برای یک شرط جداسازی مجانبی است. تحلیل همگرایی با استفاده از نظریه ی لیاپانوف انجام شد و شرایط همگرایی مجانبی خطای برآورد حالت، با فرمولاسیون LMI بیان شده است.
کلمات کلیدی: مشاهده گرهای ورودی مجهول | جداسازی ورودی مجهول مجانبی | سیستم های خطی تغییرناپذیر با زمان |
مقاله ترجمه شده |
9 |
Discovering the shared biology of cognitive traits determined by genetic overlap
کشف زیست شناسی مشترک صفات شناختی که با همپوشانی ژنتیکی تعیین می شوند-2020 Investigating the contribution of biology to human cognition has assumed a bottom-up causal cascade where
genes influence brain systems that activate, communicate, and ultimately drive behavior. Yet few studies have
directly tested whether cognitive traits with overlapping genetic underpinnings also rely on overlapping brain
systems. Here, we report a step-wise exploratory analysis of genetic and functional imaging overlaps among
cognitive traits. We used twin-based genetic analyses in the human connectome project (HCP) dataset (N ¼ 486),
in which we quantified the heritability of measures of cognitive functions, and tested whether they were driven by
common genetic factors using pairwise genetic correlations. Subsequently, we derived activation maps associated
with cognitive tasks via functional imaging meta-analysis in BrainMap (N ¼ 4484), and tested whether cognitive
traits that shared genetic variation also exhibited overlapping brain activation. Our genetic analysis determined
that six cognitive measures (cognitive flexibility, no-go continuous performance, fluid intelligence, processing
speed, reading decoding and vocabulary comprehension) were heritable (0.3 < h2 < 0.5), and genetically
correlated with at least one other heritable cognitive measure (0.2 < ρg < 0.35). The meta-analysis showed that
two genetically-correlated traits, cognitive flexibility and fluid intelligence (ρg ¼ 0.24), also had a significant brain
activation overlap (ρperm ¼ 0.29). These findings indicate that fluid intelligence and cognitive flexibility rely on
overlapping biological features, both at the neural systems level and at the molecular level. The cross-disciplinary
approach we introduce provides a concrete framework for data-driven quantification of biological convergence
between genetics, brain function, and behavior in health and disease. Keywords: Shared genetics | Functional imaging meta-analysis | Brain activation overlap | Cognition | Biological convergence |
مقاله انگلیسی |
10 |
The social - market convergence in a renewable energy social enterprise
همگرایی بازار اجتماعی در یک شرکت اجتماعی با انرژی های تجدید پذیر-2020 The paper examines how the market and social logics which are supposedly counter to each other, converge into one rather than being two distinctive sets of actions, in the actions of a renewable energy social enterprise in an emerging economy context. To provide a foundation, the research draws upon literature on renewable energy, social entrepreneurship, market orientation, and social value creation. A qualitative in-depth case study research design with inductive theory-building approach for grounded theory development was conducted with two socially and environmentally inclusive renewable energy social enterprises in rural India. This resulted in a novel framework on a converging process comprising of: (a) Involved Searching, (b) Dialogic Localizing, and (c) Engaged Implementing. First, there is ‘involved searching’, where insights are generated through involved interactions for searching problematized contextual realities. Then, there is ‘dialogic localizing’, where insights are shared and acted upon through dialogically inclusive and localized solving. Finally, there is ‘engaged implementing’, where solutions are implemented through honest convincing and engaging mutuality. The findings make a novel contribu- tion towards: (a) Going beyond the duality perspective and revealing social entrepreneurship as a phenomenon where the social and the market converge as an articulated whole, (b) Advancing hybrid organizing as a converging action with trappings of social value creation and market orientation, and (c) Revealing the potential of renewable energy social enterprises in blending the social and the market while working towards a sustainable environment.© 2020 Elsevier Ltd. All rights reserved. Keywords: Renewable energy | Social entrepreneurship | Social enterprise | Market orientation | Social value creation |
مقاله انگلیسی |