أهمية كشف ممارسات المحاسبة الإبداعية من خلال دور معايير المحاسبة الدولية والإفصاح المحاسبي

تناولت الورقة البحثية العلاقة الإيجابية بين كل من الإفصاح المحاسبي عن المعلومات الواجب توافرها ونشرها عن المنشأة، من خلال أساليب الإفصاح التي هي الطرق التي تسهل فهم وقراءة البيانات المالية، وكل أسلوب يكمل ويفسر كل غموض وارد في القوائم المالية خاصة وأن الإفصاح ضرورة مهمة تقتضيها عملية توصيل المعلومات المناسبة وبالنوعية المطلوبة في الوقت المناسب. كما ناقش الباحثون مفهوم المحاسبة الإبداعية وممارساتها، وكيفية تسكين هذه الممارسات بين الجائزة وعدم الجائزة، حيث تطرق الباحثون إلى هذه الممارسات التي تضمنتها المعايير الدولية لإعداد التقارير المالية . IFRS

Fog Framework for Mobile Devices With Minimal Latency

Latency is rapidly becoming critical in cloud computing. Latest services and applications in various vertical markets requir low latency. Today every type of business networking channels is running with blazing fast speed which requires ultra-low latency within minimum time scale. The industries which are achieving the lowest latency are surviving while other slow competitors fall behind. Users are demanding real-life applications with low latency which helps them to obtain their desire services within a very limited time in their range. Networking communication relies on critical tasks such as Storage, communication, control management, and configuration, etc. to accommodate the effective communication. Cloud system with its prerequisites is developing rapidly. Cloud is a leading enabler for various communications tasks. In a congested network, the cloud is creating unbearable and unstable high latency for computerized gadgets which demand high bandwidth. This is an alarming situation for the performance of smart applications and mobile devices in a network. The flexibility of providing applications anywhere in dense network is the beauty of cloud, but this flexibility comes at the price of unstable, unpredictable high latencies which are horrific in this ultra-fast time-period. Fog brings distributed resources near to different users to support fast streaming with reducing latency. Currently, mobile devices are gaining popularity due to their mobility.Technology enhancement from cloud to fog is a computation of distributing resources at the edge where fog bring it near to different mobile users to support fast streaming with reducinglatency. Fog networks are not very dense with distantly located servers, to provide services at the edge very speedily with low latency. Fog with emerging technology is best to keep a table latency for mobile communication. Currently, heavy data is delivering and retrieving from various geographically scattered users. So, theconceptual framework of fog to minimize the latency of mobile devices is proposed. This framework of fog is willing to sponsor mobile devices with their smart applications at the edge with low latency. So, it can provide data in minimal time to analyze and respond . to validate the performance of fog conceptual framework, algorithms are also presented. To check the performance of fog framework iFogSim (simulator) is also used. Fog is willing to keep the minimum stable by cut down the traffic burden for mobile users by providing services and resources near the user.