Lying in politics has long been seen as both routine and destructive.While some falsehoods appear trivial,others undermine democratic processes,erode trust,and inflict significant harm on society.This essay investigat...Lying in politics has long been seen as both routine and destructive.While some falsehoods appear trivial,others undermine democratic processes,erode trust,and inflict significant harm on society.This essay investigates the moral,legal,and political dimensions of punishing political lies,drawing on Kantian deontological ethics,consequentialist reasoning,and theories of democratic communication.It distinguishes minor misstatements from harmful falsehoods that distort elections,public health responses,and national security.Building on Hannah Arendt’s warning about the collapse of truth and Jürgen Habermas’s emphasis on communicative integrity,the analysis shows how unchecked deception corrodes the foundations of democratic legitimacy.Although legal punishment risks overreach and potential misuse,political and social sanctions remain essential tools of accountability.By examining cases such as misinformation in the Iraq War and the COVID-19 pandemic,the essay argues that meaningful consequences for harmful lies are indispensable to maintaining truth as a shared democratic norm.展开更多
Accounting's emphasis has changed from standard financial reporting to sustainability reporting that takes environmental factors into account as a result of the sustainable development paradigm's evolution.In ...Accounting's emphasis has changed from standard financial reporting to sustainability reporting that takes environmental factors into account as a result of the sustainable development paradigm's evolution.In order to facilitate the incorporation of environmental data into the ESG(Environmental,Social,and Governance)reporting framework,green accounting has become a popular strategic approach.A comprehensive evaluation of recent research on the effects of green accounting on the quality of ESG disclosure,risk perception,and investment decision-making,as well as the use of digital technology in corporate operations,is the goal of this study.By analyzing 74 Scopus-indexed articles published between 2021 and 2024,this study finds that the integration of green accounting enhances the transparency and accountability of environmental reporting,influences firm valuation,and serves as a credibility signal to the market.Furthermore,the adoption of technologies such as AI,blockchain,and big data has proven to improve the accuracy and effectiveness of green accounting practices,although technical and resource-related challenges remain,particularly in developing countries and the SME sector.This study makes both theoretical and practical contributions to support more sustainable decision-making and proposes a future research agenda that position green accounting as a strategic instrument within the green economy.展开更多
This study aims to explore the application of SysTrust Theory in Accounting Information Systems(AIS)through a systematic literature review.SysTrust Theory,developed by the AICPA(2017),focuses on the reliability of inf...This study aims to explore the application of SysTrust Theory in Accounting Information Systems(AIS)through a systematic literature review.SysTrust Theory,developed by the AICPA(2017),focuses on the reliability of information systems by assessing aspects such as availability,integrity,security,confidentiality,and privacy.This study analyzed several related articles published between 2012 and 2025,identifying the positive impacts of implementing SysTrust Theory on AIS effectiveness,business performance,financial reporting quality,and organizational commitment.The results showed that integrity was the most dominant factor in improving AIS reliability,followed by security and privacy.The implementation of SysTrust has also been shown to reduce the risk of fraud,improve the accuracy of financial data,and support strategic decision making.However,challenges such as user uncertainty about electronic payment systems and technology adaptation continue to be obstacles.This study recommends the need to improve system quality,educate users,and strengthen internal controls to optimize the benefits of SysTrust Theory in business practices.展开更多
As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic constr...As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers.展开更多
In Decentralized Machine Learning(DML)systems,system participants contribute their resources to assist others in developing machine learning solutions.Identifying malicious contributions in DML systems is challenging,...In Decentralized Machine Learning(DML)systems,system participants contribute their resources to assist others in developing machine learning solutions.Identifying malicious contributions in DML systems is challenging,which has led to the exploration of blockchain technology.Blockchain leverages its transparency and immutability to record the provenance and reliability of training data.However,storing massive datasets or implementing model evaluation processes on smart contracts incurs high computational costs.Additionally,current research on preventing malicious contributions in DML systems primarily focuses on protecting models from being exploited by workers who contribute incorrect or misleading data.However,less attention has been paid to the scenario where malicious requesters intentionally manipulate test data during evaluation to gain an unfair advantage.This paper proposes a transparent and accountable training data sharing method that securely shares data among potentially malicious system participants.First,we introduce a blockchain-based DML system architecture that supports secure training data sharing through the IPFS network.Second,we design a blockchain smart contract to transparently split training datasets into training and test datasets,respectively,without involving system participants.Under the system,transparent and accountable training data sharing can be achieved with attribute-based proxy re-encryption.We demonstrate the security analysis for the system,and conduct experiments on the Ethereum and IPFS platforms to show the feasibility and practicality of the system.展开更多
The rapid development of the digital economy,driven by artificial intelligence(AI),is profoundly transforming traditional accounting practices and business models.The emergence of innovative models such as“wisdom+acc...The rapid development of the digital economy,driven by artificial intelligence(AI),is profoundly transforming traditional accounting practices and business models.The emergence of innovative models such as“wisdom+accounting”and“wisdom+financial sharing”has opened new avenues for enhancing enterprise decision-making support systems.This paper delves into the application of AI technology in accounting,examining its practical implementation and associated challenges.To mitigate potential risks arising from technological advancements,enterprises should establish robust and efficient intelligent financial systems.Additionally,organizations should foster a mindset of change within their accounting teams,improve the application of management information systems,strengthen internal control mechanisms,and continuously upgrade intelligent accounting software.Financial managers must adapt to the evolving landscape and proactively adjust their career paths and development strategies.展开更多
This study aims to analyze the challenges and implications of implementing the accrual basis in governmental accounting through a literature review approach.The method used is a systematic review of 15 scientific jour...This study aims to analyze the challenges and implications of implementing the accrual basis in governmental accounting through a literature review approach.The method used is a systematic review of 15 scientific journals,consisting of 10 national and 5 international journals published within the last five years(2019-2024).The findings reveal that the implementation of the accrual basis in Indonesia still faces several obstacles,particularly in terms of the competency of public officials,the limitations of integrated financial information systems,and inconsistencies between regulations and financial reporting practices.Nevertheless,the accrual basis has been found to improve the quality of financial information,enhance budgetary accountability,and support more efficient and transparent public financial governance.These findings are in line with practices in several countries that have successfully adopted accrual accounting in the public sector.This study recommends improving the capacity of human resources,strengthening financial information systems,and harmonizing inter-agency policies to ensure that the implementation of accrual-based accounting provides optimal benefits for public sector financial management.展开更多
The global wave of digitalization has accelerated the process of corporate digital transformation,placing higher demands on financial and accounting management.Since then,accounting work has shifted from the tradition...The global wave of digitalization has accelerated the process of corporate digital transformation,placing higher demands on financial and accounting management.Since then,accounting work has shifted from the traditional transactional model to a modern value management-oriented model,leading to a transformation of accounting functions.As corporate managers,they must advance their work proactively,empower the modernization and innovation of financial accounting with digital technology,and transition to management accounting to ensure enterprises keep pace with the times.Therefore,this paper explores the current status of corporate financial and accounting work amid the digital wave,identifies the challenges in the transformation of accounting from transactional to value management-oriented,and finally proposes several feasible and effective improvement strategies,aiming to provide more references for relevant practitioners.展开更多
The rapid advancement of Artificial Intelligence(AI)and automation has significantly transformed the accounting profession,shifting the role of accountants from routine data processors to strategic decision makers and...The rapid advancement of Artificial Intelligence(AI)and automation has significantly transformed the accounting profession,shifting the role of accountants from routine data processors to strategic decision makers and ethical stewards of technology.This conceptual study explores how AI and automation are reshaping accounting tasks,transforming required competencies,and redefining professional responsibilities.By analyzing relevant literature and theoretical frameworks,this paper identifies the evolving skill sets,both technical such as data analytics and AI literacy,and nontechnical such as critical thinking and ethical judgment,that are essential for modern accountants.The study also emphasizes the importance of continuous education,ethical integrity,and adaptive learning in navigating the digital transformation of accounting.Ultimately,this paper contributes to a deeper understanding of how accountants can maintain relevance and add value in an increasingly automated and data driven environment.展开更多
Background:Jay Haley’s contributions to bioethics introduced a systemic and interventionist perspective on clinical responsibility,autonomy,and ethical governance.His directive therapeutic methods redefined clinical ...Background:Jay Haley’s contributions to bioethics introduced a systemic and interventionist perspective on clinical responsibility,autonomy,and ethical governance.His directive therapeutic methods redefined clinical practice as a domain of ethical action,emphasizing relational accountability and structured decision-making at the core of medical and psychotherapeutic ethics.Haley challenged dominant models of patient autonomy and informed consent by highlighting the clinician’s active role in guiding ethical outcomes within complex relational systems.He positioned therapeutic influence within broader debates on medical authority and ethical boundaries.By integrating medical hypnosis and family systems therapy,Haley’s work bridges clinical practice and bioethical principles,reshaping the ethics principles of psychotherapy.Methods:This medical history study employs a historiographical approach,analyzing over one hundred primary and secondary sources including Haley’s published works,archival audiovisual materials,and contemporaneous policy documents.Systematic source classification,triangulation with independent evaluations,and explicit disclosure of author positionality ensure methodological rigor.Interpretive source analysis and intellectual history frameworks enable a thorough reconstruction of Haley’s bioethical contributions within broader historical and philosophical contexts,with particular attention to the philosophical assumptions underlying his strategic interventions.Results:New findings identifies six interrelated domains in Haley’s ethical approach that emphasize core bioethical principles:autonomy,beneficence,nonmaleficence,justice,and accountability.Haley’s methods demonstrate brief,goal-directed,and ethically accountable interventions aligned with principlism,virtue ethics,and communitarian ethics.Key findings include critiques of psychoanalytic neutrality,the use of metaphor and hypnosis to support informed client engagement without coercion,and integration of systemic factors into ethical decision-making.These insights extend knowledge by showing how Haley’s work advanced ethical standards influencing contemporary clinical governance frameworks such as the AAMFT Code of Ethics.Conclusion:By cataloguing Haley’s corpus and mapping his bioethical emphases across domains,this study extends existing knowledge,positioning Haley as a foundational bioethical theorist in systemic therapy.His work reframes therapy as a relational and ethically governed intervention,offering enduring insights for clinical governance,professional ethics,and therapeutic practice.These findings enrich the historiography of medical ethics by positioning Haley as a foundational bioethical theorist whose work continues to inform therapeutic practice and ethical deliberation.展开更多
In recent years,the field of higher education in China has put forward clear requirements for the construction of ideological and political education in courses.Accounting English,as an important course for cultivatin...In recent years,the field of higher education in China has put forward clear requirements for the construction of ideological and political education in courses.Accounting English,as an important course for cultivating international accounting talents,urgently needs to integrate professional ethics and national consciousness into professional teaching[1].In response to the lack of a professional reference system for ideological and political education in accounting English courses,this paper,guided by the OBE educational concept,constructs a three-dimensional objective matrix model based on the international Certified Public Accountant(CPA)competency framework.By deconstructing the IFAC professional competence standards,a mapping mechanism of“professional competence-language carrier-ideological and political content”is proposed.展开更多
Continuously increasing inflation is a major challenge in presenting reliable and relevant financial reports,especially in developing countries like Indonesia.This study aims to analyze the role of inflation accountin...Continuously increasing inflation is a major challenge in presenting reliable and relevant financial reports,especially in developing countries like Indonesia.This study aims to analyze the role of inflation accounting in increasing the reliability of financial reports during times of high inflation.With a qualitative-descriptive approach,this research examines two main methods in inflation accounting,namely General Price Level Accounting(GPLA)and Current Cost Accounting(CCA),and their impact on the value of assets,liabilities,income,and costs.The analysis results show that historical cost-based financial reports do not reflect actual economic conditions during inflation,so they can be misleading in decision making.The application of inflation accounting,through adjustments to purchasing power and current prices,has been proven to be able to increase the relevance and reliability of financial information.However,limitations in implementation in Indonesia are due to the lack of regulations and practical understanding regarding this method.Therefore,the application of inflation accounting is important in supporting the quality of financial reports and more accurate decision making amidst economic instability.展开更多
This paper examines the role of internal audit and the incorporation of Environmental,Social,and Governance(ESG)factors within the corporate governance frameworks of Greek firms in mitigating their financial risk.Time...This paper examines the role of internal audit and the incorporation of Environmental,Social,and Governance(ESG)factors within the corporate governance frameworks of Greek firms in mitigating their financial risk.Time series econometric analysis was performed to determine the factors that influence financial stability,transparency,and regulatory compliance in Greek Firms.Data were collected from 120 internal auditors and financial professionals employed in organizations across multiple sectors of the Greek economy.In line with existing literature,findings show that robust internal audit and ESG practices are essential in promoting financial stability,transparency,and regulatory compliance.The paper provides empirical evidence that well-structured internal audit mechanisms and effective ESG initiatives reduce financial risks,while enhancing organizational sustainability and resilience.The results emphasize the growing importance of ESG considerations in corporate governance and suggest that improvements in both internal audit systems,as well as robust ESG policies,can strengthen risk management strategies and improve long-term financial performance.While previous research has thoroughly investigated the impact of internal audits on financial stability and the influence of ESG on corporate sustainability,this paper specifically examines their combined effect on financial risk management.Using firm level data across various sectors of the Greek economy,this study provides insights into how internal audit and ESG policies can jointly contribute towards enhancing financial resilience,transparency,and regulatory compliance.展开更多
Nitrous oxide(N_(2)O),as an important gas affecting climate warming,is attracting attention from allwalks of life.This reviewaddresses N_(2)O emissions status in the adipic acid industry,a significant industrial green...Nitrous oxide(N_(2)O),as an important gas affecting climate warming,is attracting attention from allwalks of life.This reviewaddresses N_(2)O emissions status in the adipic acid industry,a significant industrial greenhouse gas source.It elucidates the N_(2)O emission mechanism and influencing factors in adipic acid production.It extensively evaluates N_(2)O emission accounting methods,including Intergovernmental Panel on Climate Change(IPCC)Guidelines,World Resources Institute(WRI)Protocol,and others.While the IPCC emission factor method offers simplicity and comparability,it may lack precision for facilities with advanced emission reduction measures.To address this,a combined modeling and monitoring approach is advocated.It scrutinizes modeling methods(statistical techniques,Greenhouse Gas and Air Pollution Interactions and Synergies,and Life-cycle Assessment)and highlights their reliance on specific data and perspectives.It emphasizes the growing importance of on-site monitoring with mid-IR technology.Additionally,it underscores the potential of aircraft-based and satellite remote sensing for comprehensive N_(2)O emissions data.The reviewalso highlights recent advancements in emission mitigation,particularly in adipic acid synthesis techniques,showing substantial potential for N_(2)O reduction.Innovative paradigms and strategies for N_(2)O mitigation in the adipic acid industry are presented,with a focus on achieving nitrogen oxides(NO_(x))-free production.These approaches hold promise for emission reduction,given the high removal efficiency in plant end-of-treatment processes.Various accounting methods,monitoring techniques,and mitigation strategies were integrated and analyzed to provides a comprehensive overview of N_(2)O emissions in the adipic acid industry,with the aim of guiding future research and policy initiatives.展开更多
Submission All manuscripts are submitted and reviewed via the journal's web-based manuscript submission system Editorial Manager:https://www.editorialmanager.com/lers/default.aspx.New authors should create an acco...Submission All manuscripts are submitted and reviewed via the journal's web-based manuscript submission system Editorial Manager:https://www.editorialmanager.com/lers/default.aspx.New authors should create an account prior to submitting a manuscript for consideration.If you have any questions about submitting,please contact the editorial office:lersurgery@srrsh.com.展开更多
The article is based on language model,through the cue word engineering and agent thinking method,automatic knowledge extraction,with China accounting standards support to complete the corresponding knowledge map cons...The article is based on language model,through the cue word engineering and agent thinking method,automatic knowledge extraction,with China accounting standards support to complete the corresponding knowledge map construction.Through the way of extracting the accounting entities and their connections in the pattern layer,the data layer is provided for the fine-tuning and optimization of the large model.Studies found that,through the reasonable application of language model,knowledge can be realized in massive financial data neural five effective extracted tuples,and complete accounting knowledge map construction.展开更多
Asia Pacific Economic and Management Review is an international,peer-reviewed and open access journal which focuses on theoretical andapplied studies of corporate and financial behavior.Aiming to promotethe research i...Asia Pacific Economic and Management Review is an international,peer-reviewed and open access journal which focuses on theoretical andapplied studies of corporate and financial behavior.Aiming to promotethe research in fields of business economics and management,it coversmainly but not limits to the following areas:accounting and financial management,economics,human resource management and organization-al behavior,information management,international business,strategy and innovation,management science and operations management,marketing and retailing,finance.展开更多
Asia Pacific Economic and Management Review is an international,peer-reviewed and open access journal which focuses on theoretical andapplied studies of corporate and financial behavior.Aiming to promotethe research i...Asia Pacific Economic and Management Review is an international,peer-reviewed and open access journal which focuses on theoretical andapplied studies of corporate and financial behavior.Aiming to promotethe research in fields of business economics and management,it coversmainly but not limits to the following areas:accounting and financial management,economics,human resource management and organization-al behavior,information management,international business,strategy and innovation,management science and operations management,marketing and retailing,finance.展开更多
This essay explores the intersection of AI-driven tools like DeepSeek and its impact on academic assessments in accounting education.Using the Management Accounting course as an example,this research examines how AI t...This essay explores the intersection of AI-driven tools like DeepSeek and its impact on academic assessments in accounting education.Using the Management Accounting course as an example,this research examines how AI technologies are influencing the nature of student assessments,particularly in terms of their effectiveness and accuracy.The study also investigates how DeepSeek serves as both an educational aid and a potential threat to traditional accounting assessment methods.By analyzing multiple choice questions(MCQs)from 22'-23',the second semester's final exam performance for the Management Accounting course,the research evaluates the Al's ability to solve numerical and narrative-based questions correctly,comparing its performance against traditional student responses.Findings suggest that while AI can achieve high performance on simpler tasks,it struggles with complex accounting concepts that require critical thinking and deeper understanding.Furthermore,the paper discusses the implications of these findings for both lecturers and students,highlighting the need for a balance between technological innovation and traditional academic integrity.Ultimately,it calls for a re-evaluation of assessment frameworks to incorporate AI as a tool for learning enhancement while safeguarding against misuse in academic environments.展开更多
Chinese Chemical Letters(CCL)(ISSN 1001-8417)was founded in July 1990.The journal publishes preliminary accounts in the whole field of chemistry,including inorganic chemistry,organic chemistry,analytical chemistry,phy...Chinese Chemical Letters(CCL)(ISSN 1001-8417)was founded in July 1990.The journal publishes preliminary accounts in the whole field of chemistry,including inorganic chemistry,organic chemistry,analytical chemistry,physical chemistry,polymer chemistry,applied chemistry,etc.,satisfying a real and urgent need for the dissemination of research results,especially hot topics.The journal does not accept articles previously published or scheduled to be published.To verify originality,your article may be checked by the originality detection service CrossCheck.展开更多
文摘Lying in politics has long been seen as both routine and destructive.While some falsehoods appear trivial,others undermine democratic processes,erode trust,and inflict significant harm on society.This essay investigates the moral,legal,and political dimensions of punishing political lies,drawing on Kantian deontological ethics,consequentialist reasoning,and theories of democratic communication.It distinguishes minor misstatements from harmful falsehoods that distort elections,public health responses,and national security.Building on Hannah Arendt’s warning about the collapse of truth and Jürgen Habermas’s emphasis on communicative integrity,the analysis shows how unchecked deception corrodes the foundations of democratic legitimacy.Although legal punishment risks overreach and potential misuse,political and social sanctions remain essential tools of accountability.By examining cases such as misinformation in the Iraq War and the COVID-19 pandemic,the essay argues that meaningful consequences for harmful lies are indispensable to maintaining truth as a shared democratic norm.
文摘Accounting's emphasis has changed from standard financial reporting to sustainability reporting that takes environmental factors into account as a result of the sustainable development paradigm's evolution.In order to facilitate the incorporation of environmental data into the ESG(Environmental,Social,and Governance)reporting framework,green accounting has become a popular strategic approach.A comprehensive evaluation of recent research on the effects of green accounting on the quality of ESG disclosure,risk perception,and investment decision-making,as well as the use of digital technology in corporate operations,is the goal of this study.By analyzing 74 Scopus-indexed articles published between 2021 and 2024,this study finds that the integration of green accounting enhances the transparency and accountability of environmental reporting,influences firm valuation,and serves as a credibility signal to the market.Furthermore,the adoption of technologies such as AI,blockchain,and big data has proven to improve the accuracy and effectiveness of green accounting practices,although technical and resource-related challenges remain,particularly in developing countries and the SME sector.This study makes both theoretical and practical contributions to support more sustainable decision-making and proposes a future research agenda that position green accounting as a strategic instrument within the green economy.
文摘This study aims to explore the application of SysTrust Theory in Accounting Information Systems(AIS)through a systematic literature review.SysTrust Theory,developed by the AICPA(2017),focuses on the reliability of information systems by assessing aspects such as availability,integrity,security,confidentiality,and privacy.This study analyzed several related articles published between 2012 and 2025,identifying the positive impacts of implementing SysTrust Theory on AIS effectiveness,business performance,financial reporting quality,and organizational commitment.The results showed that integrity was the most dominant factor in improving AIS reliability,followed by security and privacy.The implementation of SysTrust has also been shown to reduce the risk of fraud,improve the accuracy of financial data,and support strategic decision making.However,challenges such as user uncertainty about electronic payment systems and technology adaptation continue to be obstacles.This study recommends the need to improve system quality,educate users,and strengthen internal controls to optimize the benefits of SysTrust Theory in business practices.
文摘As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers.
基金supported by the MSIT(Ministry of Science and ICT),Korea,under the Special R&D Zone Development Project(R&D)—Development of R&D Innovation Valley support program(2023-DD-RD-0152)supervised by the Innovation Foundation.It was also partially supported by the Ministry of Science and ICT(MSIT),Korea,under the Information Technology Research Center(ITRC)support program(IITP-2024-2020-0-01797)supervised by the Institute for Information&Communications Technology Planning&Evaluation(IITP).
文摘In Decentralized Machine Learning(DML)systems,system participants contribute their resources to assist others in developing machine learning solutions.Identifying malicious contributions in DML systems is challenging,which has led to the exploration of blockchain technology.Blockchain leverages its transparency and immutability to record the provenance and reliability of training data.However,storing massive datasets or implementing model evaluation processes on smart contracts incurs high computational costs.Additionally,current research on preventing malicious contributions in DML systems primarily focuses on protecting models from being exploited by workers who contribute incorrect or misleading data.However,less attention has been paid to the scenario where malicious requesters intentionally manipulate test data during evaluation to gain an unfair advantage.This paper proposes a transparent and accountable training data sharing method that securely shares data among potentially malicious system participants.First,we introduce a blockchain-based DML system architecture that supports secure training data sharing through the IPFS network.Second,we design a blockchain smart contract to transparently split training datasets into training and test datasets,respectively,without involving system participants.Under the system,transparent and accountable training data sharing can be achieved with attribute-based proxy re-encryption.We demonstrate the security analysis for the system,and conduct experiments on the Ethereum and IPFS platforms to show the feasibility and practicality of the system.
文摘The rapid development of the digital economy,driven by artificial intelligence(AI),is profoundly transforming traditional accounting practices and business models.The emergence of innovative models such as“wisdom+accounting”and“wisdom+financial sharing”has opened new avenues for enhancing enterprise decision-making support systems.This paper delves into the application of AI technology in accounting,examining its practical implementation and associated challenges.To mitigate potential risks arising from technological advancements,enterprises should establish robust and efficient intelligent financial systems.Additionally,organizations should foster a mindset of change within their accounting teams,improve the application of management information systems,strengthen internal control mechanisms,and continuously upgrade intelligent accounting software.Financial managers must adapt to the evolving landscape and proactively adjust their career paths and development strategies.
文摘This study aims to analyze the challenges and implications of implementing the accrual basis in governmental accounting through a literature review approach.The method used is a systematic review of 15 scientific journals,consisting of 10 national and 5 international journals published within the last five years(2019-2024).The findings reveal that the implementation of the accrual basis in Indonesia still faces several obstacles,particularly in terms of the competency of public officials,the limitations of integrated financial information systems,and inconsistencies between regulations and financial reporting practices.Nevertheless,the accrual basis has been found to improve the quality of financial information,enhance budgetary accountability,and support more efficient and transparent public financial governance.These findings are in line with practices in several countries that have successfully adopted accrual accounting in the public sector.This study recommends improving the capacity of human resources,strengthening financial information systems,and harmonizing inter-agency policies to ensure that the implementation of accrual-based accounting provides optimal benefits for public sector financial management.
文摘The global wave of digitalization has accelerated the process of corporate digital transformation,placing higher demands on financial and accounting management.Since then,accounting work has shifted from the traditional transactional model to a modern value management-oriented model,leading to a transformation of accounting functions.As corporate managers,they must advance their work proactively,empower the modernization and innovation of financial accounting with digital technology,and transition to management accounting to ensure enterprises keep pace with the times.Therefore,this paper explores the current status of corporate financial and accounting work amid the digital wave,identifies the challenges in the transformation of accounting from transactional to value management-oriented,and finally proposes several feasible and effective improvement strategies,aiming to provide more references for relevant practitioners.
文摘The rapid advancement of Artificial Intelligence(AI)and automation has significantly transformed the accounting profession,shifting the role of accountants from routine data processors to strategic decision makers and ethical stewards of technology.This conceptual study explores how AI and automation are reshaping accounting tasks,transforming required competencies,and redefining professional responsibilities.By analyzing relevant literature and theoretical frameworks,this paper identifies the evolving skill sets,both technical such as data analytics and AI literacy,and nontechnical such as critical thinking and ethical judgment,that are essential for modern accountants.The study also emphasizes the importance of continuous education,ethical integrity,and adaptive learning in navigating the digital transformation of accounting.Ultimately,this paper contributes to a deeper understanding of how accountants can maintain relevance and add value in an increasingly automated and data driven environment.
文摘Background:Jay Haley’s contributions to bioethics introduced a systemic and interventionist perspective on clinical responsibility,autonomy,and ethical governance.His directive therapeutic methods redefined clinical practice as a domain of ethical action,emphasizing relational accountability and structured decision-making at the core of medical and psychotherapeutic ethics.Haley challenged dominant models of patient autonomy and informed consent by highlighting the clinician’s active role in guiding ethical outcomes within complex relational systems.He positioned therapeutic influence within broader debates on medical authority and ethical boundaries.By integrating medical hypnosis and family systems therapy,Haley’s work bridges clinical practice and bioethical principles,reshaping the ethics principles of psychotherapy.Methods:This medical history study employs a historiographical approach,analyzing over one hundred primary and secondary sources including Haley’s published works,archival audiovisual materials,and contemporaneous policy documents.Systematic source classification,triangulation with independent evaluations,and explicit disclosure of author positionality ensure methodological rigor.Interpretive source analysis and intellectual history frameworks enable a thorough reconstruction of Haley’s bioethical contributions within broader historical and philosophical contexts,with particular attention to the philosophical assumptions underlying his strategic interventions.Results:New findings identifies six interrelated domains in Haley’s ethical approach that emphasize core bioethical principles:autonomy,beneficence,nonmaleficence,justice,and accountability.Haley’s methods demonstrate brief,goal-directed,and ethically accountable interventions aligned with principlism,virtue ethics,and communitarian ethics.Key findings include critiques of psychoanalytic neutrality,the use of metaphor and hypnosis to support informed client engagement without coercion,and integration of systemic factors into ethical decision-making.These insights extend knowledge by showing how Haley’s work advanced ethical standards influencing contemporary clinical governance frameworks such as the AAMFT Code of Ethics.Conclusion:By cataloguing Haley’s corpus and mapping his bioethical emphases across domains,this study extends existing knowledge,positioning Haley as a foundational bioethical theorist in systemic therapy.His work reframes therapy as a relational and ethically governed intervention,offering enduring insights for clinical governance,professional ethics,and therapeutic practice.These findings enrich the historiography of medical ethics by positioning Haley as a foundational bioethical theorist whose work continues to inform therapeutic practice and ethical deliberation.
文摘In recent years,the field of higher education in China has put forward clear requirements for the construction of ideological and political education in courses.Accounting English,as an important course for cultivating international accounting talents,urgently needs to integrate professional ethics and national consciousness into professional teaching[1].In response to the lack of a professional reference system for ideological and political education in accounting English courses,this paper,guided by the OBE educational concept,constructs a three-dimensional objective matrix model based on the international Certified Public Accountant(CPA)competency framework.By deconstructing the IFAC professional competence standards,a mapping mechanism of“professional competence-language carrier-ideological and political content”is proposed.
文摘Continuously increasing inflation is a major challenge in presenting reliable and relevant financial reports,especially in developing countries like Indonesia.This study aims to analyze the role of inflation accounting in increasing the reliability of financial reports during times of high inflation.With a qualitative-descriptive approach,this research examines two main methods in inflation accounting,namely General Price Level Accounting(GPLA)and Current Cost Accounting(CCA),and their impact on the value of assets,liabilities,income,and costs.The analysis results show that historical cost-based financial reports do not reflect actual economic conditions during inflation,so they can be misleading in decision making.The application of inflation accounting,through adjustments to purchasing power and current prices,has been proven to be able to increase the relevance and reliability of financial information.However,limitations in implementation in Indonesia are due to the lack of regulations and practical understanding regarding this method.Therefore,the application of inflation accounting is important in supporting the quality of financial reports and more accurate decision making amidst economic instability.
文摘This paper examines the role of internal audit and the incorporation of Environmental,Social,and Governance(ESG)factors within the corporate governance frameworks of Greek firms in mitigating their financial risk.Time series econometric analysis was performed to determine the factors that influence financial stability,transparency,and regulatory compliance in Greek Firms.Data were collected from 120 internal auditors and financial professionals employed in organizations across multiple sectors of the Greek economy.In line with existing literature,findings show that robust internal audit and ESG practices are essential in promoting financial stability,transparency,and regulatory compliance.The paper provides empirical evidence that well-structured internal audit mechanisms and effective ESG initiatives reduce financial risks,while enhancing organizational sustainability and resilience.The results emphasize the growing importance of ESG considerations in corporate governance and suggest that improvements in both internal audit systems,as well as robust ESG policies,can strengthen risk management strategies and improve long-term financial performance.While previous research has thoroughly investigated the impact of internal audits on financial stability and the influence of ESG on corporate sustainability,this paper specifically examines their combined effect on financial risk management.Using firm level data across various sectors of the Greek economy,this study provides insights into how internal audit and ESG policies can jointly contribute towards enhancing financial resilience,transparency,and regulatory compliance.
基金supported by the National Key R&D Program of China(No.2023YFC3707201)the National Natural Science Foundation of China(No.52320105003)+1 种基金the Informatization Plan of Chinese Academy of Sciences(No.CAS-WX2023PY-0103)the Fundamental Research Funds for the Central Universities(No.E3ET1803).
文摘Nitrous oxide(N_(2)O),as an important gas affecting climate warming,is attracting attention from allwalks of life.This reviewaddresses N_(2)O emissions status in the adipic acid industry,a significant industrial greenhouse gas source.It elucidates the N_(2)O emission mechanism and influencing factors in adipic acid production.It extensively evaluates N_(2)O emission accounting methods,including Intergovernmental Panel on Climate Change(IPCC)Guidelines,World Resources Institute(WRI)Protocol,and others.While the IPCC emission factor method offers simplicity and comparability,it may lack precision for facilities with advanced emission reduction measures.To address this,a combined modeling and monitoring approach is advocated.It scrutinizes modeling methods(statistical techniques,Greenhouse Gas and Air Pollution Interactions and Synergies,and Life-cycle Assessment)and highlights their reliance on specific data and perspectives.It emphasizes the growing importance of on-site monitoring with mid-IR technology.Additionally,it underscores the potential of aircraft-based and satellite remote sensing for comprehensive N_(2)O emissions data.The reviewalso highlights recent advancements in emission mitigation,particularly in adipic acid synthesis techniques,showing substantial potential for N_(2)O reduction.Innovative paradigms and strategies for N_(2)O mitigation in the adipic acid industry are presented,with a focus on achieving nitrogen oxides(NO_(x))-free production.These approaches hold promise for emission reduction,given the high removal efficiency in plant end-of-treatment processes.Various accounting methods,monitoring techniques,and mitigation strategies were integrated and analyzed to provides a comprehensive overview of N_(2)O emissions in the adipic acid industry,with the aim of guiding future research and policy initiatives.
文摘Submission All manuscripts are submitted and reviewed via the journal's web-based manuscript submission system Editorial Manager:https://www.editorialmanager.com/lers/default.aspx.New authors should create an account prior to submitting a manuscript for consideration.If you have any questions about submitting,please contact the editorial office:lersurgery@srrsh.com.
文摘The article is based on language model,through the cue word engineering and agent thinking method,automatic knowledge extraction,with China accounting standards support to complete the corresponding knowledge map construction.Through the way of extracting the accounting entities and their connections in the pattern layer,the data layer is provided for the fine-tuning and optimization of the large model.Studies found that,through the reasonable application of language model,knowledge can be realized in massive financial data neural five effective extracted tuples,and complete accounting knowledge map construction.
文摘Asia Pacific Economic and Management Review is an international,peer-reviewed and open access journal which focuses on theoretical andapplied studies of corporate and financial behavior.Aiming to promotethe research in fields of business economics and management,it coversmainly but not limits to the following areas:accounting and financial management,economics,human resource management and organization-al behavior,information management,international business,strategy and innovation,management science and operations management,marketing and retailing,finance.
文摘Asia Pacific Economic and Management Review is an international,peer-reviewed and open access journal which focuses on theoretical andapplied studies of corporate and financial behavior.Aiming to promotethe research in fields of business economics and management,it coversmainly but not limits to the following areas:accounting and financial management,economics,human resource management and organization-al behavior,information management,international business,strategy and innovation,management science and operations management,marketing and retailing,finance.
文摘This essay explores the intersection of AI-driven tools like DeepSeek and its impact on academic assessments in accounting education.Using the Management Accounting course as an example,this research examines how AI technologies are influencing the nature of student assessments,particularly in terms of their effectiveness and accuracy.The study also investigates how DeepSeek serves as both an educational aid and a potential threat to traditional accounting assessment methods.By analyzing multiple choice questions(MCQs)from 22'-23',the second semester's final exam performance for the Management Accounting course,the research evaluates the Al's ability to solve numerical and narrative-based questions correctly,comparing its performance against traditional student responses.Findings suggest that while AI can achieve high performance on simpler tasks,it struggles with complex accounting concepts that require critical thinking and deeper understanding.Furthermore,the paper discusses the implications of these findings for both lecturers and students,highlighting the need for a balance between technological innovation and traditional academic integrity.Ultimately,it calls for a re-evaluation of assessment frameworks to incorporate AI as a tool for learning enhancement while safeguarding against misuse in academic environments.
文摘Chinese Chemical Letters(CCL)(ISSN 1001-8417)was founded in July 1990.The journal publishes preliminary accounts in the whole field of chemistry,including inorganic chemistry,organic chemistry,analytical chemistry,physical chemistry,polymer chemistry,applied chemistry,etc.,satisfying a real and urgent need for the dissemination of research results,especially hot topics.The journal does not accept articles previously published or scheduled to be published.To verify originality,your article may be checked by the originality detection service CrossCheck.
