Results 241 to 250 of about 5,259,213 (302)

Structural Characteristics and Controllability Analysis of China's Provincial-Industrial Embodied Carbon Emission Transfer Network. [PDF]

Entropy (Basel)
Bao Y, Chen W, Qian C, Zhang T, Zhou Z.
europepmc   +1 more source

Construction and empirical analysis of a quantitative model on the relationship between budget control and financial performance in management accounting-Evidence from Russian enterprises. [PDF]

PLoS One
Tie N.
europepmc   +1 more source

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Policies in accountable contracts

Proceedings Third International Workshop on Policies for Distributed Systems and Networks, 2003
In this paper, accounting policies explicitly control resource usage within a contract architecture. Combined with a virtual resource economy, this allows efficient exchange of high-level computer services between untrustworthy participants. These services are specified as contracts, which must be signed by the participants to take effect.
Brian Shand, Jean Bacon
openaire   +2 more sources

Enforcing Expressive Accountability Policies

2014 IEEE 23rd International WETICE Conference, 2014
Accountability policies for the enforcement of the responsible stewardship of personal data have to support the gathering of information at all levels of the service stack and across different policy domains, for instance, for the retrospective enforcement of transparency and remediation properties. Existing approaches to accountability, however, often
Cherrueau, Ronan-Alexandre, Südholt, Mario   +1 more
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Optimal Penalty and Accounting Policy

SSRN Electronic Journal, 2014
This paper treats risky investment projects under adverse selection and considers optimal penalties for erroneous auditing reports that maximize social welfare. These penalties give firms an incentive to choose accounting policies that maximize social welfare.
Masatomo Akita, Yusuke Osaki
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A-PPL: An Accountability Policy Language

2015
Cloud Computing raises various security and privacy challenges due to the customers’ inherent lack of control over their outsourced data. One approach to encourage customers to take advantage of the cloud is the design of new accountability solutions which improve the degree of transparency with respect to data processing.
Monir Azraoui, Kaoutar Elkhiyaoui, Melek Önen, Karin Bernsmed, Anderson Santana de Oliveira, Jakub Sendor   +5 more
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Audit of accounting policy

Экономика и предпринимательство, 2022
Вопросы формирования учетной политики и ее реализации относятся к числу значимых направлений аудита, оказывающих существенное влияние на достоверность бухгалтерской отчетности. В виду этого постановка бухгалтерского учета и учетной политики организации становится объектом проверки на всех этапах аудита бухгалтерской отчетности, начиная с планирования и
openaire   +1 more source