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.

Can Quality of Content Be a Differentiator for Broadcast Programs？ A Case Study in Japan

This paper discusses the idea that the industry can have a differentiator of program quality by encouraging the activities of the Broadcasting Ethics ＆ Program Improvement Organization （BPO） in Japan. The BPO, a worldwide independent organization, has a mission of a breakwater against state power, and thus can be regarded as a kind of media accountability system, as proposed by Claude-Jean Bertrand. We review some controversial affairs in the TV industry and discuss BPO＇s activities aimed preventing ＂yellow journalism＂ and improving the quality of programming. High-quality content may be a differentiator for viewers faced with a choice of media, and thus, we focus on BPO and its role as a differentiator of the Japanese TV industry among the other, especially, Internet media. We also propose four ideas in response of critiques of BPO. Those are to strengthen transparency of governance of BPO, to improve the conformity of the TV industry to BPO＇s assessments of it, to establish a new committee to examine the whole concept of journalism, and to introduce a new certification institution to guarantee quality.

The Multi-Disciplined Skills Required of Forensic Accountants

Forensic accountants today are required to possess a number of characteristics and skills that are derived from a range of disciplines. They must be inquisitive, able to delve into motivations, operations and justifications underlying the behavior of white collar criminals. They must be able to simplify technical accounting information and convey it effectively orally and in writing to a court or tribunal; be able to trace information via information technology tools; have an understanding of the adversarial legal system and the rules of evidence. Universities offering forensic accounting courses in various formats are on the increase. The aim of this paper is to investigate the subject areas that any course specializing in forensic accounting needs to cover.

Institutions and accounting standard transformation:Observations from Japan

This paper describes the transformation of Japan's accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan's accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country's political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.