DETERMINATION OF ACCOUNTING MANIPULATIONS IN THE FINANCIAL STATEMENTS USING ACCRUAL BASED INVESTMENT RATIOS by Dragan Gabrić

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Account hijacking threat attack detection for OAuth2.0 authorization API by Qixu LIU, Kaili QIU, Yiwen WANG, Yanhui CHEN, Langping CHEN, Chaoge LIU

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THE PRINCIPLES OF SEPARATE ACCOUNTING OF COSTS AND REVENUES FROM THE PRACTICE OF JSC "SO UES" by I. Bardina, D. Blyablina

“…In the article we consider a system of separate accounting in the electricity sector. The result of the work is the consideration of the positive and negative aspects of such innovations in the selected segment of the economy, specifically in the enterprise, indicated as an example according to the specifics and data on his work. …”
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International competence and knowledge studies and attitudes of the Brazilian Management accountant: analyses and reflections by Ricardo Lopes Cardoso, Octavio Ribeiro Mendonça Neto, José Carlos Oyadomari

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Research on the method of discovering specific organization structure in bank account transaction network by Fang LYU, Xijing LU, Wei WANG, Junheng HUANG, Bailing WANG

“…In recent years,stakeholder economic crime behaviors such as illegal pyramid schemes,illegal fund raising and money laundering despite repeated prohibitions,makes the research of anomaly detection in financial transaction network has gradually attracted the attention of researchers.The way how to fund flow between bank accounts in an illegal organization implies the relationship structure of their members.Firstly,a directed weighted transaction network model was built on the basis of the transaction characteristics.Then,combining with the localtopology structure of the built transaction network of the accounts,two kinds of core nodes of the organization,including black hole nodes and star nodes,were defined.By analyzing the relationship between those two kinds nodes,an organization discovery algorithm of combining “black hole and star nodes” based on spanning subgraph was proposed.Experiments on real bank accounts transaction network containing illegal pyramid scheme organizations show the effectiveness of the algorithm in discovering the specific tree organization structure.…”
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Attitudes of managers about the advantages and disadvantages of internal audit of accounts on social networks by Jakovljević Nemanja

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Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options by Marian SĂCĂRIN

“…This article presents some of the practical issues related to the accounting of employee benefits in the form of equity instruments in accordance with IFRS 2 Share-based Payment. …”
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Navigating Hyperinflation: The Role of Accounting Information in Enhancing Value Relevance in Emerging Economies by Newman WADESANGO, Panashe Hillary NYAKUYA

Subjects: “…general price level accounting…”
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FEATURES OF THE ORGANIZATION AND ANALYSIS OF ACCOUNTING OF ECOSYSTEM SERVICES ON THE EXAMPLE OF THE BAIKAL NATURAL TERRITORY by P. A. Vainshtein, M. D. Khabib, M. Yu. Teplyakova

Subjects: “…system of natural and economic accounting…”
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CPP: a path planning method taking into account obstacle shadow hiding by Ruixin Zhang, Qing Xu, Youneng Su, Ruoxu Chen, Kai Sun, Fengchang Li, Guo Zhang

“…To address this issue, we proposed a novel path planning method—Covert Path Planning (CPP)—that incorporated considerations for the shadow occlusion caused by obstacles. By accounting for these concealment effects, CPP aimed to enhance the safety and effectiveness of unmanned vehicles in complex and dynamic battlefield scenarios. …”
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Theoretical Accounts of Gulf War Syndrome: From Environmental Toxins to Psychoneuroimmunology and Neurodegeneration by Eamonn Ferguson, Helen J. Cassaday

“…This position contrasts with other immunological accounts of GWS that suggest that the immune system demonstrates a shift to a Th2 (allergy) profile. …”
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CSR and green accounting on financial performance: Good corporate governance as moderating variable by Melania Yovika Sunarjo, Catur Ragil Sutrisno, Annisa’ Kurnia

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AN OT ACCOUNT OF PHONOTACTIC AND CODA NEUTRALIZATION OF ENGLISH LOANS IN PILIBHIT HINDI-URDU by Mohd Hamid Raza

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Accounting and Reporting in Supporting the Transition to a Circular Economy: a Bibliometric Analysis by Yuliia Maksymiv, Nadiia Skromyda, Jurij Urbancic

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A Critical Review on the Book Advanced Accounting II of Payame Noor University by Ahmad Fathi Abdollahi, Mohammadreza Nikbakht, Arash Tahriri, Firooz Mahmoodi

Subjects: “…advanced accounting ii textbook…”
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A Review of Auditor Gender and Accountability Pressure’s Impact on Audit Risk Judgments by Marie Solange Lopes

Subjects: “…accountability pressure…”
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TO THE MATTER OF ACCOUNTING OF NON-UNIFORMITY OF HEAT OF SUPERHEAT OUTLET IN CRYSTALLIZER AT CONTINUOUS CASTING by E. B. Demchenko, E. I. Marukovich

“…It is offered to tale into account irregular character of the heat of superheat allocation in liquid cup of casting by criterion of nonuniformity of the heat of superheat discharge along perimeter of the solidification front.…”
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BUILDING A FRAMEWORK OF CRITERIA FOR ASSESSING ACCOUNTABILITY IMPLEMENTATION RESULTS OF PUBLIC UNIVERSITIES by Pham Le Cuong, Pham Minh Hung*

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Investor and (Un)Accountability of The Supervisor in Self-Construction of a Single-Family House by Mojca Klemenčič Manič, Zoran Cunk, Štefan Bojnec

“…The paper addresses the role and importance of a supervisor and his controlling bodies in self-construction of a single-family house. We study his accountability in actions, which must be in accordance with both statutory provisions and ethical-moral rules of social responsibility. …”
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Reasoning method for predicting crime partner by using intimacy network of bank accounts by Fang LYU, Haibo LU, Wei WANG, Junheng HUANG, Bailing WANG

Subjects: “…transaction network of bank accounts…”
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