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Wang W. Description and Implementation of Accounting Digital Rights Management Based on Semantics. International Journal of Distributed Systems and Technologies 2022. [DOI: 10.4018/ijdst.308002] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [Abstract] [Track Full Text] [Journal Information] [Subscribe] [Scholar Register] [Indexed: 11/09/2022]
Abstract
Aiming at the problem of security risk of accounting secret information outflow to illegal users due to the introduction of XBRL GL(eXtensible Business Repo Rting Lang Uage for Global Ledg er) technology in accounting information release, a semantic-based accounting digtal rights management description language (ADRM L) is proposed. This method is based on the introduction of digital rights mechanism, this paper describes the rights and obligations of different accounting information publishers and users,ADRML language to facilitate the safe use of semantic segments (accounting elements) defined by the semantic network, in the following, the algorithm of ADRM L parser will be further studied and optimized to improve the parsing efficiency.
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Affiliation(s)
- Wei Wang
- Shanxi Railway Survey Engineering Co., Ltd., China
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Li Q, Liu W. Parallel Bookkeeping Path of Accounting in Government Accounting System Based on Deep Neural Network. Journal of Electrical and Computer Engineering 2022; 2022:1-10. [DOI: 10.1155/2022/2616449] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Abstract] [Track Full Text] [Subscribe] [Scholar Register] [Indexed: 11/17/2022]
Abstract
“Parallel bookkeeping” is a key technical arrangement to achieve the goal of moderately separating and connecting the financial accounting system and budget accounting system established by the government accounting system. It is still a new thing for the majority of financial personnel in the government accounting subject. A deep neural network is the basis of deep learning. Up to now, the neural network has been applied in many fields, and its application in the financial field is more in-depth. The neural network is of great help to financial accounting. Integrating it into parallel bookkeeping in accounting can improve the work efficiency and accuracy of financial personnel. Through experimental analysis, it is found that its efficiency and accuracy are improved by 45% and 21.34% compared with the previous parallel bookkeeping path. The accounting parallel bookkeeping path based on the deep neural network studied in this paper not only has great practical significance for the work of financial personnel but also has far-reaching significance for the research of accounting paths in the future.
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Wang C, Fareed N. Mapping Drainage Structures Using Airborne Laser Scanning by Incorporating Road Centerline Information. Remote Sensing 2021; 13:463. [DOI: 10.3390/rs13030463] [Citation(s) in RCA: 3] [Impact Index Per Article: 1.0] [Reference Citation Analysis] [What about the content of this article? (0)] [Abstract] [Track Full Text] [Subscribe] [Scholar Register] [Indexed: 11/16/2022]
Abstract
Wide-area drainage structure (DS) mapping is of great concern, as many DSs are reaching the end of their design life and information on their location is usually absent. Recently, airborne laser scanning (ALS) has been proven useful for DS mapping through manual methods using ALS-derived digital elevation models (DEMs) and hillshade images. However, manual methods are slow and labor-intensive. To overcome these limitations, this paper proposes an automated DS mapping algorithm (DSMA) using classified ALS point clouds and road centerline information. The DSMA begins with removing ALS ground points within the buffer of the road centerlines; the size of the buffer varies according to different road classes. An ALS-modified DEM (ALS-mDEM) is then generated from the remaining ground points. A drainage network (DN) is derived from the ALS-mDEM. Candidate DSs are then obtained by intersecting the DN with the road centerlines. Finally, a refinement buffer of 15 m is placed around each candidate DS to prevent duplicate DS from being generated in close proximity. A total area of 50 km2, including an urban site and a rural site, in Vermont, USA, was used to assess the DSMA. Based on the road functional classification scheme of the Federal Highway Administration (FHWA), the centerline information regarding FHWA roads was obtained from a public data portal. The centerline information on non-FHWA roads, i.e., private roads and streets, was derived from the impervious surface data of a land cover dataset. A benchmark DS dataset was gathered from the transport agency of Vermont and was further augmented using Google Earth Street View images by the authors. The one-to-one correspondence between the benchmark DS and mapped DS for these two sites was then established. The positional accuracy was assessed by computing the Euclidian distance between the benchmark DS and mapped DS. The mean positional accuracy for the urban site and rural site were 13.5 m and 15.8 m, respectively. F1-scores were calculated to assess the prediction accuracy. For FHWA roads, the F1-scores were 0.87 and 0.94 for the urban site and rural site, respectively. For non-FHWA roads, the F1-scores were 0.72 and 0.74 for the urban site and rural site, respectively.
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Ismayilov N. Innovative Approaches in the Accounting and Audit of the Book Value of Assets: Bibliometric Analysis. MMI 2020. [DOI: 10.21272/mmi.2020.3-23] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [What about the content of this article? (0)] [Affiliation(s)] [Abstract] [Track Full Text] [Journal Information] [Subscribe] [Scholar Register] [Indexed: 11/24/2022]
Abstract
The paper deals with the analysis on the innovative approaches in the accounting and audit of the book value of assets. The results of analyses proved that of the book value of assets in the accounting and audit, especially in the context of financial crises, implementation of the new or modified standard of accounting and reporting becomes an important part of the issues. Herewith, financial and management decision, which compare book and market value, trying to predict the future (fair) value of assets or even a company (firm). The main goal of the paper is analysed of the tendency in the scientific literature on the accounting and audit of the book value of assets to identify future research directions. For the analysis, the VOSviewer and Scopus tools were used. This study reviews 714 papers from the Scopus database. The time for analysis was all timeline of the Scopus database. The results showed the growing tendency in publishing the documents in the Scopus database focused on the accounting and audit of the book value of assets issues. It began to increase from 1997 to 1999, from 2007 to 2009, and from 2014 to 2017. Moreover, the focus of investigation moved from general issues to problem of the fair value of assets, implementation of modifying standards of reporting and accounting. In 2018, the number of documents increased by 1225% compared to 1997. It was the year with the biggest number of paper devoted to analysing the innovative approaches in the accounting and audit of the book value of assets. Mostly the innovative approaches in the accounting and audit of the book value of assets were analysed under the subject area as follows: Business, Management and Accounting; Economics, Econometrics and Finance; Social Sciences; Engineering. Besides, the biggest share of the scientists which investigated issues the innovative approaches in the accounting and audit of the book value of assets was from the USA, United Kingdom, Australia and China. In 2019 papers focused on analyses of the innovative approaches in the accounting and audit of the book value of assets were published in journals with high impact factor as follows: Contemporary Accounting Research, Accounting Review, International Journal of Accounting, Managerial Finance,Accounting And Business Research. Such results proved that theme on the innovative approaches in the accounting and audit of the book value of assets is actually in the ongoing trends of the modern accounting, finance, management and audit. The findings from VOSviewer identified 6 clusters of the papers which investigated innovative approaches in the accounting and audit of the book value of assets from the different points of views. The first most significant cluster merged the keywords as follows: accounting information, fair value, financial reporting, fair value accounting, firm value, intangible assets, intellectual capital etc. The second biggest cluster merged the keywords as follows: costs, cost accounting, accounting method, assets value, assets valuation, depreciation, cost-benefit analyse, balance sheet etc. The third biggest cluster focused on criminal aspects of value relevance, book value, the book value of equity, equity valuation, earnings, dividend etc. Such tendency allows making a conclusion, financial and management decision, which compare book and market value, trying to predict future (fair) value of assets or even a company (firm) are very close and popular in different issues.
Keywords
book value, asset value, accounting, financial accounting, audit, innovative approaches.
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Affiliation(s)
- Niyazi Ismayilov
- Azerbaijan State University of Economics (Republic of Azerbaijan)
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