Accounting Records - Articles - Scientific Research Publishing

AI and Accounting Ethics: Navigating Ethical Challenges in Algorithmic Decision-Making^* (Articles)

Simon Peter Mulati

Open Journal of Accounting Vol.15 No.2, March 30, 2026

DOI: 10.4236/ojacct.2026.152009 106 Downloads 727 Views Citations
Green Operation Paths and Performance Optimization of Railway Freight Transportation under China’s Dual Carbon Targets: Mechanism Analysis, Quantitative Modeling and Empirical Verification (Articles)

Xi Chen, Huibing Cheng, Dengheng Zheng

Open Journal of Social Sciences Vol.14 No.4, April 22, 2026

DOI: 10.4236/jss.2026.144020 23 Downloads 195 Views Citations
This article belongs to the Special Issue on Sustainable Development and Environmental Stewardship
Philosophy and Science, the Darwinian-Evolved Computational Brain, a Non-Recursive Super-Turing Machine & Our Inner-World-Producing Organ (Articles)

Hermann G. W. Burchard

Open Journal of Philosophy Vol.6 No.1, January 20, 2016

DOI: 10.4236/ojpp.2016.61002 4,341 Downloads 5,817 Views Citations
Relating Cone Penetration and Rutting Resistance to Variations in Forest Soil Properties and Daily Moisture Fluctuations (Articles)

Marie-France Jones, Paul A. Arp

Open Journal of Soil Science Vol.7 No.7, July 17, 2017

DOI: 10.4236/ojss.2017.77012 1,887 Downloads 4,438 Views Citations
Using AI and Precision Nutrition to Support Brain Health during Aging (Articles)

Sabira Arefin, Gideon Kipkoech

Advances in Aging Research Vol.13 No.5, August 19, 2024

DOI: 10.4236/aar.2024.135007 236 Downloads 1,618 Views Citations
The Costa Rican Social Security Fund: The Cornerstone of the Costa Rican Health System (Articles)

Percy Guzman, Pamela Marcus, Marianela Salazar, Mariana Bolanos, Michael Halpern

Open Journal of Applied Sciences Vol.15 No.5, May 28, 2025

DOI: 10.4236/ojapps.2025.155102 141 Downloads 1,832 Views Citations
Analysis of Emergency Healthcare System Model Using Integrated Database and Datamining Technique (Articles)

Emmanuel Nwabueze Ekwonwune, Leticia Elebiri, Daniel Okechukwu Aguwa, Chinaza Chigekwu Nwafor, Rosetta Okwuchi Duru

Intelligent Information Management Vol.17 No.5, August 20, 2025

DOI: 10.4236/iim.2025.175010 115 Downloads 606 Views Citations
A4 AI-Guard: Advancing AI Defense for Cybersecurity in Healthcare (Articles)

Mostafa Rahmany

E-Health Telecommunication Systems and Networks Vol.14 No.4, October 24, 2025

DOI: 10.4236/etsn.2025.144007 583 Downloads 14,411 Views Citations
PsychoGraph-Net: A Graph-Attentive Deep Learning Framework for Mapping, Predicting, and Interpreting Psychiatric Comorbidity Networks in Liaison Psychiatry (Articles)

Rocco de Filippis, Abdullah Al Foysal

Open Access Library Journal Vol.13 No.5, May 28, 2026

DOI: 10.4236/oalib.1115349 28 Downloads 103 Views Citations
Accounting for Derivative Instruments and Hedging Activities (Articles)

Veliota Drakopoulou

Journal of Financial Risk Management Vol.3 No.4, November 13, 2014

DOI: 10.4236/jfrm.2014.34013 5,826 Downloads 9,426 Views Citations
An Examination of the Completion Rate of Masters Programs at Makerere University Business School (Articles)

Samuel Eyangu, Vincent Bagire, Moses Kibrai

Creative Education Vol.5 No.22, November 27, 2014

DOI: 10.4236/ce.2014.522214 7,842 Downloads 11,859 Views Citations
OPE25’s Sector Case Report—RWA Calculation for Operational Risk: Corporate Accounting FinTech Cash Surplus (Economic Capital Accounts and SOX Ratio) (Articles)

John P. Koeplin, Pascal Lélé

Journal of Financial Risk Management Vol.12 No.2, April 28, 2023

DOI: 10.4236/jfrm.2023.122008 419 Downloads 1,799 Views Citations
Up-to-Date Hedge Accounting for TPRM Based on Cost/Benefit Assessment When Aligning with FED Interagency Letter SR 23-4 to Be Shared for FinTech Supporting Sound Practices within CRE 22 Effective as of: 01 Jan 2023 (Articles)

John Peter Koeplin, Pascal Lélé

Journal of Financial Risk Management Vol.13 No.1, March 29, 2024

DOI: 10.4236/jfrm.2024.131011 448 Downloads 1,278 Views Citations
Optimization of Railway Bulk Cargo Transportation Organization under Green and Low-Carbon Concepts (Articles)

Zikang Shen, Huibing Cheng, Yuxin Huang, Yilin Yang, Shiting Zhang, Zhengqian Pang, Jiaxin Lu

Modern Economy Vol.17 No.6, June 23, 2026

DOI: 10.4236/me.2026.176038 21 Downloads 105 Views Citations
Price Sensitivity and Value Perception under Inflationary Pressure: A Mixed-Methods Investigation (Articles)

Shankar Subramanian Iyer, Rajesh Arora, Raman Subramanian, Brinitha Raji

Voice of the Publisher Vol.12 No.3, July 21, 2026

DOI: 10.4236/vp.2026.123024 12 Downloads 113 Views Citations
The Cognitive Gap, Neural Darwinism & Linguistic Dualism —Russell, Husserl, Heidegger & Quine (Articles)

Hermann G. W. Burchard

Open Journal of Philosophy Vol.4 No.3, August 6, 2014

DOI: 10.4236/ojpp.2014.43032 8,315 Downloads 9,797 Views Citations

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