Transparent and Accountable Training Data Sharing in Decentralized Machine Learning Systems

In Decentralized Machine Learning(DML)systems,system participants contribute their resources to assist others in developing machine learning solutions.Identifying malicious contributions in DML systems is challenging,which has led to the exploration of blockchain technology.Blockchain leverages its transparency and immutability to record the provenance and reliability of training data.However,storing massive datasets or implementing model evaluation processes on smart contracts incurs high computational costs.Additionally,current research on preventing malicious contributions in DML systems primarily focuses on protecting models from being exploited by workers who contribute incorrect or misleading data.However,less attention has been paid to the scenario where malicious requesters intentionally manipulate test data during evaluation to gain an unfair advantage.This paper proposes a transparent and accountable training data sharing method that securely shares data among potentially malicious system participants.First,we introduce a blockchain-based DML system architecture that supports secure training data sharing through the IPFS network.Second,we design a blockchain smart contract to transparently split training datasets into training and test datasets,respectively,without involving system participants.Under the system,transparent and accountable training data sharing can be achieved with attribute-based proxy re-encryption.We demonstrate the security analysis for the system,and conduct experiments on the Ethereum and IPFS platforms to show the feasibility and practicality of the system.

Impact of an official accountability audit on industrial structure adjustment:a case study of environmental regulation in China

As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers.

Research on the Application of Artificial Intelligence in Management Accounting Decision Support Systems

The rapid development of the digital economy,driven by artificial intelligence(AI),is profoundly transforming traditional accounting practices and business models.The emergence of innovative models such as“wisdom+accounting”and“wisdom+financial sharing”has opened new avenues for enhancing enterprise decision-making support systems.This paper delves into the application of AI technology in accounting,examining its practical implementation and associated challenges.To mitigate potential risks arising from technological advancements,enterprises should establish robust and efficient intelligent financial systems.Additionally,organizations should foster a mindset of change within their accounting teams,improve the application of management information systems,strengthen internal control mechanisms,and continuously upgrade intelligent accounting software.Financial managers must adapt to the evolving landscape and proactively adjust their career paths and development strategies.

The impact of accountability on local officials’behavior in the pandemic prevention and control in China based on utility maximization

Background:The COVID-19 pandemic is a public health crisis and an inspection of national governance systems and crisis response capabilities of countries globally.China has adopted a tough accountability system for officials and has succeeded in containing the spread of the pandemic.This study aimed to assess the impact of accountability on local officials’behavior in the pandemic prevention and control based on the official promotion tournament theory and utility maximization analysis framework.Methods:The panel data of 237 Chinese cities were extracted with local officials’characteristics,confirmed cases,Baidu migration index,Baidu search index according to city names,and data were excluded with local officials’relocation or sub-provincial cities between January 1,2020 and May 5,2020.Promotion gain and accountability cost were constructed by adopting promotion speed indicator,and the research hypotheses were assumed based on the utility maximization.It was the first time to apply the interaction model to empirically investigate the relationship between the promotion speed of local officials and the COVID-19 confirmed cases.Results:Our study showed that the promotion speed of provincial governors and mayors significantly affected the number of confirmed cases(β=−11.615,P<0.01).There was a significant interaction between the promotion speeds of provincial governors and mayors(β=−2594.1,P<0.01),indicating that they had a coordinated effect on the pandemic control.Additionally,mayors with different promotion speeds made a significant difference in controlling the imported cases and those who promoted faster better controlled the imported cases(β=−0.841,P<0.01).Mayors with full-time postgraduate education,titles,and majors in science and engineering had a better effect on controlling the number of confirmed cases.Conclusions:Our study provides evidence that the official accountability system has played an important role in containing the pandemic,which suggests that local officials motivated by the accountability system would respond to the pandemic actively for higher utility.Furthermore,provincial governors and mayors have played a coordinated effect in pandemic control.The above evidences reveal that implementing the official accountability system could improve the government’s emergency management capability and the efficiency of pandemic control.Therefore,adopting a strict accountability system could be effective in pandemic containment globally,especially in centralized countries.

Valuation of forest carbon sinks in China within the framework of the system of national accounts

To better promote forest resource management and strengthen the development of forest carbon sink marketization, this paper studied the accounting of forest carbon sinks from 2003 to 2008 based on a system of national accounts （SNA） and data from the latest forest resources inventory in China. The study calculated the value of forest carbon stocks at a total of RMB 817.13 × 10^9 yuan in 2003 and RMB 839.93×10^9 yuan in 2008, with an average annual increase of 0.55 % from an increase in physical carbon sinks. The total value of forest carbon sinks in 2003 and 2008 was RMB 26.73×10^9 yuan and RMB 29.77×10^9 yuan, respectively, with an average annual growth of 2.18 %. From 2003 to 2008, both stock and flow value of forest carbon sinks increased, but the total net flow value of carbon sinks decreased. The growth rate for the environmentally adjusted Gross Domestic Product （eaGDP） for China＇s forest carbon sinks was 17.23 %, outstripping the average growth rate of 9.5 % for the GDP during the same period. The study alsoindicates that China＇s forest carbon sinks affects the GDP in the range of 0.25-0.26 %, and its economic potential is not relatively huge.

CYP2C19 Polymorphism and Clinical Outcomes among Patients of Different Races Treated with Clopidogrel:A Systematic Review and Meta-Analysis

Several studies have investigated the association between CYP2C19 polymorphism and clinical outcomes of patients treated with clopidogrel, but few have noticed the difference in association between Westerners and Asians. We searched MEDLINE, EMBASE and Cochrane Library database and conducted a systematic review and meta-analysis. Thirty-six studies involving 44 655 patients with coronary artery disease（CAD） treated with clopidogrel were included, of which more than 68% had undergone percutaneous coronary intervention（PCI）. The primary outcome of our interest was the recurrence of major adverse cardiovascular events（MACE） in those CAD patients. Firstly, we found that the distribution of reduced-function CYP2C19 allele varied between Westerners and Asians. Among Asians, 1 and 2 reduced-function CYP2C19 mutant allele carriers accounted for 42.5% and 10%, respectively. While among Westerners, 1 and 2 reduced-function CYP2C19 mutant allele carriers accounted for 25.5% and 2.4%, respectively. Secondly, the impact of CYP2C19 polymorphism on clinical outcomes of patients treated with clopidogrel varied with races. Among Asians, only 2 reduced-function CYP2C19 mutant allele carriers had the reduced effect of clopidogrel. And the reduced effect was significant only after the 30 th day of treatment. While among Westerners, both 1 and 2 reduced-function CYP2C19 allele carriers had the reduced effect, and it mainly occurred within the first 30 days. Thirdly, the safety of clopidogrel was almost the same among races. Reduced-function allele non-carriers had higher risk for total bleeding but did not have higher risk for major bleeding. It is suggested that CYP2C19 polymorphism affects the efficacy of clopidogrel differently among Westerners and Asians.

IPSAS and Accounting Systems in the Italian Public Administrations： Expected Changes and Implementation Scenarios

This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspective, local Public Administrations （PA） may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the ＂forced＂ model and the ＂spontaneous＂ model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model ＂governed by the center＂.

Sponsorship, authorship, and accountability

As editors of general medical journals, we recog-nize that the publication of clinical-research find-ings in respected peer-reviewed journals is the ul-timate basis for most treatment decisions. Publicdiscourse about this published evidence of efficacyand safety rests on the assumption that clinical-tri-als data have been gathered and are presented inan objective and dispassionate manner. This dis-course is vital to the scientific practice of medicinebecause it shapes treatment decisions made byphysicians and drives public and private healthcare policy. We are concerned that the current in-tellectual environment in which some clinical re-search is conceived, study participants are recrui-ted, and the data analyzed and reported (or notreported) may threaten this precious objectivity.

Accounting Objectives and Reporting System Construction of Managerial Accounting in China

The purpose of this paper is to propose an innovation system of managerial accounting reports, which is actually on the basis of accounting objectives. On the one hand, as managerial accounting is one important branch of accounting(the other important branch is financial accounting), some of its characters should be closely connected with accounting. On the other hand, managers need managerial accounting information for enterprise operation(especially for internal management control) decisions, so, managerial accounting should also be in accordance with the enterprise's operation and its management control. Therefore, combined with the existed research of accounting(especially financial accounting research) and for the development requirement of Chinese enterprises, this paper will mainly discuss the relation between accounting objectives and managerial accounting's system and put forward an idea of constructing an applicable reporting system of managerial accounting based on the operation mode in Chinese modern enterprises. This study will develop the accounting reports research(including external reports and internal reports) both in the field of theory and that of practice.

Building a New Socialist Countryside, Improving Commission and Agent System of “Village-level Accounting”

Rural finance is an issue concerned with rural people, improving rural financial management is important to close the relations of cadres and masses, maintain rural stability, and promote rural economic development. This article explained the main problems of village financial, the needs of introducing commission and agent system of ＂village-level accounting＂ for building a new socialist countryside, and the measures of improving commission and agent system of ＂village-level accounting＂.

Development of Small and Medium Enterprises （SMEs） Accounting Information System in Cluster of Kampung Laweyan Batik, Surakarta, Indonesia

The role of small and medium enterprises （SMEs） in the economy of a country was quite strategic, however the tightness of the competition, has allowed the SMEs into disadvantageous position. The SMEs need a precise accounting information system, thus the SMEs could improve the accuracy, validation data, productivity, and the competitiveness of enterprises. The problem of this research is how the SMEs accounting information systems in a cluster of Kampung Batik Laweyan Surakarta. To develop accounting information systems in a SMEs cluster of Kampung Batik Laweyan Surakarta, this research used research and development （R＆D） method. Data obtained through analysis of the company＇s business processes. Results of data analysis used to develop accounting information systems in a SMEs cluster of Kampung Batik Laweyan Surakarta. Accounting information system development consists of the structure of SMEs organizations, the general design of accounting information systems of the SMEs, flowchart and documentation of the SMEs accounting information systems, and accounting software of the SMEs

On the informationization of accounting information in China： The perspective of accounting information systems and its regulatory framework in the USA

The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.

Relationships of Corporate Social Responsibility （CSR） With Accounting Information Systems A Study

The objectives of the present study are to put forth the concept of corporate social responsibility （CSR） in Turkey （Kayseri） and to examine research on this concept and the relationships between CSR and accounting information systems. Research data were gathered from 100 accounting managers who work in businesses with 250 or more employees in Kayseri. The dimensions of CSR were considered as business policies, environmental policies, market policies, and social policies, and the effects of these factors on accounting information systems were tested. Market policies and social policies dimensions of CSR had no significant impact on accounting information systems. Business policies and environmental policies dimensions of CSR had significant impacts on accounting information systems. Two basic conclusions were drawn from the current study： The business policy dimension of CSR had significant impacts on accounting information systems; the business policy and environmental policy dimensions of CSR together had significant impacts on accounting intbrmation systems.

Mediation of Computerized Accounting System （CAS） Adoption on Relationship Between Environmental Uncertainty and Organizational Performance

This paper investigates the mediation of the adoption of computerized accounting system （CAS） on the relationship between environmental uncertainty and organizational performance. The authors use factor analysis, path analysis, and regression model to examine the effects of CAS adoption on the relationship between environmental uncertainty and organizational performance. The findings reveal that the adoption level of CAS is positively associated with organizational characteristics, environmental uncertainty, and organizational performance, and the usage of CAS has a statistically significant mediating effect on the relationship between environmental uncertainty and organizational performance. This paper will be significant to business managers in the decision to adopt CAS.

Application of FTAM in Global Roam Account System

This paper describes the method by which roaming accounts transferred,with FTAM services in telecommunication systems. The functions of FTAM initiator entity and responder entity and realization system are discussed.It also presented the way to use FTAM mechanisms by data roaming system in mobile communications.

Regional trauma system development in Shenzhen,China:an 8-year journey

Dear Editor,Since the late 1980s, trauma in China has been identified as a major public health challenge, with trafic-related fatalities accounting for 80% of accidental deaths[1]. In 2019, Shenzhen had a total population of approximately 20 million, and from 2010 to 2017, both emergency medical services and the total number of trauma patients increased, with trauma accounting for 47.0% and 38.4% of all patients in 2010 and 2017, respectively[2,3]. This report describes the efforts to implement programs and establish a trauma system in Shenzhen, China.

An Optimized Method for Accounting Information in Logistic Systems

In the era of rapid information development,with the popularity of computers,the advancement of science and technology,and the ongoing expansion of IT technology and business,the enterprise resource planning(ERP)system has evolved into a platform and a guarantee for the fulfilment of company management procedures after long-term operations.Because of developments in information technology,most manual accounting procedures are being replaced by computerized Accounting Information Systems(AIS),which are quicker and more accurate.The primary factors influencing the decisions of logistics firm trading parties are investigated in order to enhance the design of decision-supporting modules and to improve the performance of logistics enterprises through AIS.This paper proposed a novel approach to calculate the weights of each information element in order to establish their important degree.The main purpose of this research is to present a quantitative analytic approach for determining the important information of logistics business collaboration response.Furthermore,the idea of total orders and the significant degrees stated above are used to identify the optimal order of all information elements.Using the three ways of marginal revenue,marginal cost,and business matching degree,the information with cumulative weights is which is deployed to form the data from the intersection of the best order.It has the ability to drastically reduce the time and effort required to create a logistics business control/decision-making system.

The value of crop germplasm and value accounting system

The value evaluation and accounting of crop germplasm not only provides the theory and method for the price of germplasm, thus makes further lawful and fair transactions, but also ensures the benefits of crop germplasm owners and is also instructive in keeping the foodstuff safety. This paper founded a multidimensional value accounting system, which included physical accounting, value accounting and quality index accounting; individual accounting and total accounting; quantity accounting and quality accounting.

Development of Virtual Account System for Research Projects Based on J2EE

Based on the analysis of developing target, function and constitution of research projects system for remote management, the virtual account system is established on 3 layers of B/S mode. The development process of virtual account system is realized by JSP/Servlets development language and MySQL database under windows server 2003 platform. At the same time, network security module of the system has been realized to reduce the influence caused by network security incidents. The system is capable of updating the information of vertical and horizontal projects dynamically and assigning virtual funds on WWW. Also, it realizes the query, statistical analysis function and so on. Practical results show that the system is a successful system for analyzing the various projects index of different departments.

Designing Carbon Emissions Trading Financial Reporting System in China

With the rapid development of carbon emissions trading market,carbon emissions trading financial reporting system become one of the hardest problems in accounting field.Based on analysis of the financial characteristic of carbon emissions trading,this paper studies about accounting object,assumption,elements and measurement of carbon emissions trading,designs accounting statements,accounting statements notes and financial situation statement of it.