Some of the difficulties and misunderstandings that happen in accounting theory, practice, regulation and education are grounded in language and linguistics. As an illustration of this the Persian equivalent of 'accounting' is linguistically analysed to reveal how a mistranslation may cause difficulties in understanding and improving Iranian Accounting. This paper shows how Hesaabdaaree is not ...

middle east countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. however, with the central position ...

This Application Note describes both HPLC and UHPLC methods to simultaneously separate and identify seven tannin compounds as aging markers in barrel-aged alcoholic beverages. The proposed methodology was applied to four different matrixes: whisky, brandy, rum, and tequila, to demonstrate a correlation between aging time and total tannin concentration level. Such a methodology could easily lead...

Because digital incidents are not always from an external source, the focus often is upon the internal network and the people who use it. Frauds, abuses and other insider threats are, by most accounts, more common than externally caused events. In any event, such root cause investigations usually center upon the internal network, the entry point (especially in large-scale virus and worm infecti...

Financial managers, auditors, and fraud examiners are eager to find an automated, timely approach to discovering which publicly traded companies may be harboring financial frauds. Investors, corporate treasurers, and portfolio managers all want a dependable, automatic process to help them sift through voluminous financial data to find the few firms among hundreds that give investors bad informa...

It is well-known that criminals have many ways of illegally accessing ATM machines to access the account of legitimate users. In this paper, we briefly provide an overview of the possible fraudulent activities that may be perpetrated against ATMs and justify why the use of biometric should be considered as preventive measure. A prototype of biometric ATM was designed and questionnaires were dis...

In this paper, we will briefly review the problem of IDS and IPS performance evaluation, demonstrating how flawed current approaches to evaluation are, both in academia and in the industry. We will show all the issues in current testing methodologies, as well as key reasons to distrust claimed performance rates of current IDS systems. We will also show how practical testing architectures can be...

There are millions of apps are available in market for the application of mobile users. However, all the mobile users first prefer high ranked apps when downloading it. But we cannot guarantee the reliability for the downloaded application since there is increasing number of ranking frauds. Ranking fraud in the mobile App market refers to fraudulent or deceptive activities which have a purpose ...

The objective of the research is to clarify what Blockchain technique is and the developments of its various uses, and identify the accounting perspective of this technique and the possibility of using it in accounting work. It also aims at demonstrating how to utilize its Blockchain technique in accounting information systems, and identify the most important potential effects of the use of tec...