- Volume 10, Number 4 (2023)
CHALLENGES AND OPPORTUNITIES IN ACCOUNTING FOR CROWDFUNDING FIRMS: EVIDENCE FROM A SURVEY OF REG CF FIRMS AND AUDITORS
K J, D Wang
Startups and early-stage firms often face difficulties in accounting and financial reporting quality compared to larger, public firms. Equity crowdfunding has emerged as an alternative source of financing for these firms, but there remain "knowledge gaps" and "weak spots" in accounting practices used by such firms, particularly in areas such as fair value accounting, intangible assets, research and development costs, share-based compensation expense, and equity instruments. This research examines these knowledge gaps through surveys and semi-structured interviews with Reg CF firms and auditors. The results highlight the need for better understanding of these accounting areas among startup firms, auditors, investors,...
SUSTAINABLE TECH: THE ROLE OF IOT GOVERNANCE IN MODERN LIVING
Hossein Moattar Mohammad, Seyed Amirhossein Rezvaninia
The Internet of Things (IoT) is a network of physical objects that are embedded with sensors, software, and network connectivity to collect and exchange data. The IoT has the potential to revolutionize many industries, including manufacturing, healthcare, transportation, and smart cities
A COMPREHENSIVE GUIDE TO MULTIMEDIA APPLICATION OPTIMIZATION
Maryam Ahmadi, Ali Akbar Mohammadi
The escalating demand for computer animations, images, and video applications has underscored the significance of image and video compression. This paper addresses the imperative issue of image compression, with a focus on its pivotal role in data reduction and enhanced transmission speed. Two primary categories of image compression exist: lossy and lossless. Lossless compression maintains numerical fidelity with the original image, while lossy compression introduces controlled distortions. Various techniques, such as Discrete Cosine Transform (DCT), Discrete Wavelet Transform (DWT), and fractal compression, fall under the lossy compression umbrella. Additionally, transform coding, Wavelet compression, Vector quantization, and more, contribute to the...