A new approach is proposed in this study for accountable capability improvement based on interpretable capability evaluation using the belief rule base(BRB).Firstly,a capability evaluation model is constructed and opt...A new approach is proposed in this study for accountable capability improvement based on interpretable capability evaluation using the belief rule base(BRB).Firstly,a capability evaluation model is constructed and optimized.Then,the key sub-capabilities are identified by quantitatively calculating the contributions made by each sub-capability to the overall capability.Finally,the overall capability is improved by optimizing the identified key sub-capabilities.The theoretical contributions of the proposed approach are as follows.(i)An interpretable capability evaluation model is constructed by employing BRB which can provide complete access to decision-makers.(ii)Key sub-capabilities are identified according to the quantitative contribution analysis results.(iii)Accountable capability improvement is carried out by only optimizing the identified key sub-capabilities.Case study results show that“Surveillance”,“Positioning”,and“Identification”are identified as key sub-capabilities with a summed contribution of 75.55%in an analytical and deducible fashion based on the interpretable capability evaluation model.As a result,the overall capability is improved by optimizing only the identified key sub-capabilities.The overall capability can be greatly improved from 59.20%to 81.80%with a minimum cost of 397.Furthermore,this paper also investigates how optimizing the BRB with more collected data would affect the evaluation results:only optimizing“Surveillance”and“Positioning”can also improve the overall capability to 81.34%with a cost of 370,which thus validates the efficiency of the proposed approach.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
An accountable authority attribute-based encryption （A-ABE） scheme is presented in this paper. The notion of accountable authority identity-based encryption （A-IBE） was first introduced by Goyal at Crypto＇07. It ...An accountable authority attribute-based encryption （A-ABE） scheme is presented in this paper. The notion of accountable authority identity-based encryption （A-IBE） was first introduced by Goyal at Crypto＇07. It is a novel approach to mitigate the （inherent） key escrow problem in identity-based cryptosystems. In this work, the concept of accountable authority to attribute-based encryption （ABE） setting is generalized for the first time, and then a construction is given. The scheme non-trivially integrates an A-IBE scheme proposed by Libert et al. with an ABE scheme. In our construction, a user will be identified by a pair （ id, o~）, where id denotes the user＇ s identity and ω denotes the set of attributes associated to the user. In addition, our construction is shown to be secure under some reasonable assumptions.展开更多
The emergence of Accountable Care Organizations(ACOs)in the landscape of the U.S.healthcare system marks a paradigm shift in healthcare operations.The potential impact of ACOs has been a topic of intense debate.Tradit...The emergence of Accountable Care Organizations(ACOs)in the landscape of the U.S.healthcare system marks a paradigm shift in healthcare operations.The potential impact of ACOs has been a topic of intense debate.Traditional analytical approaches do not lend themselves to examining the complex phenomenon of the emergence and growth of ACOs in the healthcare network.We adopt a complex adaptive system lens to examine the growth of ACOs among physician groups and explore factors that influence this growth.We also discuss the impact of ACOs on the profit of physician groups.An agent-based model was built to simulate physician groups'ACO entrance and exit based on a set of simple rules and their complex interactions with other agents.Based on the simulation results,we derive patterns of ACO expansion and contraction,following four stages of wait-and-see,rollercoaster,fast growth,and stabilizing.Findings suggest that the growth of ACOs is sensitive to the initial state of ACO membership.When the initial size of ACO membership increases,it helps to eliminate the rollercoaster stage.In addition,the growth of the ACO varies depending on the cost–quality tradeoff.When both cost and quality objectives can be met simultaneously,the growth of ACO membership follows wait-and-see and fast growth stages followed by a different stage that we term sticky state.The impact of ACOs on physician groups’cumulative profit varies by the service quality level of the physician group.Physician groups affiliated with insurance companies charging the lowest or the highest level of health insurance premiums are worse off with the ACO option.However,the ACO benefits physician groups affiliated with an insurance company charging a moderate level of premiums.展开更多
Identity-based encryption with equality test(IBEET)is proposed to check whether the underlying messages of ciphertexts,even those encrypted with different public keys,are the same or not without decryption.Since peopl...Identity-based encryption with equality test(IBEET)is proposed to check whether the underlying messages of ciphertexts,even those encrypted with different public keys,are the same or not without decryption.Since people prefer to encrypt before outsourcing their data for privacy protection nowadays,the research of IBEET on cloud computing applications naturally attracts attention.However,we claim that the existing IBEET schemes suffer from the illegal trapdoor sharing problem caused by the inherited key escrow problem of the Identity-Based Encryption(IBE)mechanism.In traditional IBEET,the private key generator(PKG)with the master secret key generates trapdoors for all authorized cloud servers.Considering the reality in practice,the PKG is usually not fully trusted.In this case,the Private-Key Generator(PKG)may generate,share,or even sell any trapdoor without any risk of being caught,or not being held accountable,which may lead to serious consequences such as the illegal sharing of a gene bank's trapdoors.In this paper,to relieve the illegal trapdoor sharing problem in IBEET,we present a new notion,called IBEET Supporting Accountable Authorization(IBEET-AA).In IBEET-AA,if there is a disputed trapdoor,the generator will be distinguished among the PKG and suspected testers by an additional tracing algorithm.For the additional tracing function,except for the traditional indistinguishability(IND)and one-way(OW)security models in IBEET,we define three more security models to protect the tracing security against dishonest authorizers,PKG,and testers,respectively.Based on Gentry's IBE scheme,we instantiate IBEET-AA and give a specific construction along with a formalized security proof with random oracles.展开更多
Objective:The Accountable Care Organization(ACO)model of health care delivery is based on new payment models for general practice to reward improved quality and decreased cost of care.Methods:Banner Health Network(BHN...Objective:The Accountable Care Organization(ACO)model of health care delivery is based on new payment models for general practice to reward improved quality and decreased cost of care.Methods:Banner Health Network(BHN)is one of the original CMS Pioneer ACO programs and implemented a comprehensive disease management program based on the collaborative care model.Key performance indicators for CMS reflected quality and cost of care.Results:BHN has demonstrated both improved quality and cost savings in the first two years of the pilot program.The disease management program based on the collaborative care model appears to have improved patient health outcomes based on quality improvement measures.In addition the program has reduced emergency department and hospital utilization,resulting in cost savings.Conclusions:The BHN quality improvement program is the platform for analyzing and improving on the BHN ACO model.This model appears to have excellent application to the China health care system that is also focused on prevention and improvement of chronic disease and cost-effectiveness.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
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
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
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
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
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
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
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
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
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
基金supported by the National Natural Science Foundation of China(72471067,72431011,72471238,72231011,62303474,72301286)the Fundamental Research Funds for the Provincial Universities of Zhejiang(GK239909299001-010).
文摘A new approach is proposed in this study for accountable capability improvement based on interpretable capability evaluation using the belief rule base(BRB).Firstly,a capability evaluation model is constructed and optimized.Then,the key sub-capabilities are identified by quantitatively calculating the contributions made by each sub-capability to the overall capability.Finally,the overall capability is improved by optimizing the identified key sub-capabilities.The theoretical contributions of the proposed approach are as follows.(i)An interpretable capability evaluation model is constructed by employing BRB which can provide complete access to decision-makers.(ii)Key sub-capabilities are identified according to the quantitative contribution analysis results.(iii)Accountable capability improvement is carried out by only optimizing the identified key sub-capabilities.Case study results show that“Surveillance”,“Positioning”,and“Identification”are identified as key sub-capabilities with a summed contribution of 75.55%in an analytical and deducible fashion based on the interpretable capability evaluation model.As a result,the overall capability is improved by optimizing only the identified key sub-capabilities.The overall capability can be greatly improved from 59.20%to 81.80%with a minimum cost of 397.Furthermore,this paper also investigates how optimizing the BRB with more collected data would affect the evaluation results:only optimizing“Surveillance”and“Positioning”can also improve the overall capability to 81.34%with a cost of 370,which thus validates the efficiency of the proposed approach.
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.
基金Supported by the National Natural Science Foundation of China(No.60970111,60903189,60903020)the National High Technology Research and Development Programme of China(No.2009AA012418)+1 种基金the National Basic Research Program of China(No.2007CB311201)the Foundation of NLMC(No.9140C1103020803)
文摘An accountable authority attribute-based encryption （A-ABE） scheme is presented in this paper. The notion of accountable authority identity-based encryption （A-IBE） was first introduced by Goyal at Crypto＇07. It is a novel approach to mitigate the （inherent） key escrow problem in identity-based cryptosystems. In this work, the concept of accountable authority to attribute-based encryption （ABE） setting is generalized for the first time, and then a construction is given. The scheme non-trivially integrates an A-IBE scheme proposed by Libert et al. with an ABE scheme. In our construction, a user will be identified by a pair （ id, o~）, where id denotes the user＇ s identity and ω denotes the set of attributes associated to the user. In addition, our construction is shown to be secure under some reasonable assumptions.
文摘The emergence of Accountable Care Organizations(ACOs)in the landscape of the U.S.healthcare system marks a paradigm shift in healthcare operations.The potential impact of ACOs has been a topic of intense debate.Traditional analytical approaches do not lend themselves to examining the complex phenomenon of the emergence and growth of ACOs in the healthcare network.We adopt a complex adaptive system lens to examine the growth of ACOs among physician groups and explore factors that influence this growth.We also discuss the impact of ACOs on the profit of physician groups.An agent-based model was built to simulate physician groups'ACO entrance and exit based on a set of simple rules and their complex interactions with other agents.Based on the simulation results,we derive patterns of ACO expansion and contraction,following four stages of wait-and-see,rollercoaster,fast growth,and stabilizing.Findings suggest that the growth of ACOs is sensitive to the initial state of ACO membership.When the initial size of ACO membership increases,it helps to eliminate the rollercoaster stage.In addition,the growth of the ACO varies depending on the cost–quality tradeoff.When both cost and quality objectives can be met simultaneously,the growth of ACO membership follows wait-and-see and fast growth stages followed by a different stage that we term sticky state.The impact of ACOs on physician groups’cumulative profit varies by the service quality level of the physician group.Physician groups affiliated with insurance companies charging the lowest or the highest level of health insurance premiums are worse off with the ACO option.However,the ACO benefits physician groups affiliated with an insurance company charging a moderate level of premiums.
基金supported by the National Natural Science Foundation of China under Grant Nos.62102299,62272362,62002288the Henan Key Laboratory of Network Cryptography Technology under Grant No.LNCT2022-A05,and the Youth Innovation Team of Shaanxi Universities.
文摘Identity-based encryption with equality test(IBEET)is proposed to check whether the underlying messages of ciphertexts,even those encrypted with different public keys,are the same or not without decryption.Since people prefer to encrypt before outsourcing their data for privacy protection nowadays,the research of IBEET on cloud computing applications naturally attracts attention.However,we claim that the existing IBEET schemes suffer from the illegal trapdoor sharing problem caused by the inherited key escrow problem of the Identity-Based Encryption(IBE)mechanism.In traditional IBEET,the private key generator(PKG)with the master secret key generates trapdoors for all authorized cloud servers.Considering the reality in practice,the PKG is usually not fully trusted.In this case,the Private-Key Generator(PKG)may generate,share,or even sell any trapdoor without any risk of being caught,or not being held accountable,which may lead to serious consequences such as the illegal sharing of a gene bank's trapdoors.In this paper,to relieve the illegal trapdoor sharing problem in IBEET,we present a new notion,called IBEET Supporting Accountable Authorization(IBEET-AA).In IBEET-AA,if there is a disputed trapdoor,the generator will be distinguished among the PKG and suspected testers by an additional tracing algorithm.For the additional tracing function,except for the traditional indistinguishability(IND)and one-way(OW)security models in IBEET,we define three more security models to protect the tracing security against dishonest authorizers,PKG,and testers,respectively.Based on Gentry's IBE scheme,we instantiate IBEET-AA and give a specific construction along with a formalized security proof with random oracles.
文摘Objective:The Accountable Care Organization(ACO)model of health care delivery is based on new payment models for general practice to reward improved quality and decreased cost of care.Methods:Banner Health Network(BHN)is one of the original CMS Pioneer ACO programs and implemented a comprehensive disease management program based on the collaborative care model.Key performance indicators for CMS reflected quality and cost of care.Results:BHN has demonstrated both improved quality and cost savings in the first two years of the pilot program.The disease management program based on the collaborative care model appears to have improved patient health outcomes based on quality improvement measures.In addition the program has reduced emergency department and hospital utilization,resulting in cost savings.Conclusions:The BHN quality improvement program is the platform for analyzing and improving on the BHN ACO model.This model appears to have excellent application to the China health care system that is also focused on prevention and improvement of chronic disease and cost-effectiveness.
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.
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.
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.
