Although returns distributions are complex, they can’t avoid manipulation in any form. We propose a new methodology, the Intelligent Portfolio Selection & Optimisation System – IPSOS that takes into account hidden information within the extended accounting data and financial statements, among other values incorporates them on a new Jordan Elman hybrid network to provide safer financial evaluati...

TINA aims to provide an architecture based on distributed computing technologies that will enable telecommunications networks to support flexible introduction and control of new advanced services. The provided services and the supporting network and computing infrastructure will be managed in an integrated fashion. Network management aspects in TINA are addressed by its Network Resource Archite...

To assist in the development of Australia’s National Carbon Accounting System (NCAS), the Australian Greenhouse Office has developed and calibrated an integrated suite of models relevant to Australian conditions for which data were available or could be generated for their application. These point-based models were then made operational within a GIS environment to enable application at a fine s...

in management accounting information systems, managers use accounting information systems to be able to predict or have the data structured by the use of decision support systems and business intelligence. so, the use of management accounting information systems is necessary in management decision-making process based on decision support and business intelligence. this paper reviews the liter...

accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. people are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. of the information provided by accountants sho...

We propose two structural models for stochastic loss given default that allow the credit losses of a portfolio of defaultable financial instruments to be modeled. The credit losses are integrated into a structural model of default events accounting for correlations between the default events and the associated losses. We show how the models can be calibrated and analyze the impact of correlatio...

Due to a wide variety of traffic requirements, the design, dimensioning and traffic management of Broadband Integrated Services Digital Networks (B-ISDN) involves the application of diverse methods and theories. In this paper we formulate a model which aims to combine results on the probabilistic analysis of congestion in the network with optimisation of traffic routing decisions. The optimizat...

In responding to the recent call for interdisciplinary research where synergies can be gained and institutional knowledge broadened, it is argued that a particularly strong case exists for aligning work on business and accounting history. The greater breadth and context about the structure of firms and their operating environment provided by business history facilitates an enhanced understandin...

Internationally, allocation of responsibility for reducing greenhouse gas emissions is currently based on the production-based (PB) accounting method, which measures emissions generated in the place where goods and services are produced. However, the growth of emissions embodied in trade has raised the question whether we should switch to, or amalgamate PB accounting, with other accounting appr...

Accounting standards, are rules governing how to do accounting work, and specify what information must be provided in financial reporting. The main objective of this study was to compare the stronger accounting standards against weaker accounting standards which in this study, we compare accounting standards of Iran and international standard in terms of Rents. The population of the research is...