In this paper, we analyze the social value of accounting objectivity in maintaining …nancial stability. Building on an early, in‡uential accounting study by Ijiri and Jaedicke (1966), we operationalize two informational properties, accuracy (free of collective bias) and objectivity (degree of consensus), in a correlated information structure and embed them into a model of runs on …nancial insti...

A hierarchical framework is proposed to address the issues of modeling different type of words in keyword spotting (KWS). Keyword models are built at various levels according to the availability of training set resources for each individual word. The proposed approach improves the performance of KWS even when no training speech is available for the keywords. It also suggests an easier way to co...

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Drawing on the theoretical lens of communication patterns in organizational theory, this research analyzed the longitudinal success of open source software (OSS) projects by employing social network analysis method, based on extensive analyses of empirical data. This study is expected to provide an understanding on how communication patterns established in different roles and different levels. ...

This article proposes an automatic generation method of a relation matrix for Interpretive Structural Modelling (ISM). In ISM, keywords related to the problem are selected. Then the relation between two arbitrary keyword pairs is examined. When there is a relation between these two keywords, a non-zero value such as 1 is assigned to this relation. After examining the relations of all pairs of k...

The greenhouse effect forces national Governments to design environmental tax policies for facing not only global warming but also the negative economic consequences resulting from the reduction of emissions such as a negative change of GDP. This paper aims at verifying the impact of an environmental fiscal reform able to attain both the reduction of greenhouse gas emissions and the regional do...

This paper considers the state and future of social accounting. It starts by acknowledging that accounting as human practice has power that must be actively acknowledged and questioned. Yet at the same time social expectations of accounting may be shifting which would threaten the position held by the accounting profession. Corporate Social Reporting (CSR) may be an important factor in bridging...

The essence of institutionalization the state financial and control activity is defined in article. Accounting Chamber as highest audit body Ukraine studied. normative legal acts regulating State Audit Service are analyzed generalized. tasks functions Tax Customs institutional subjects defined. principles focus fight against economic crime format Treasury have been worked out. functional direct...