Advances in Multidisciplinary and scientific Research Journal Publication最新文献

{"title":"Detailing the Stakeholder Theory of Management in the AI World: A Position Paper on Ethical Decision-Making","authors":"O. E. Ademola","doi":"10.22624/aims/sij/v10n1p1","DOIUrl":"https://doi.org/10.22624/aims/sij/v10n1p1","url":null,"abstract":"As artificial intelligence (AI) technology continues to proliferate across various industries, the ethical implications of its development and deployment have come under scrutiny. In this position paper, we delve into the application of stakeholder theory in the AI world, with a focus on ethical decision-making processes. Drawing on academic literature and real-world examples, we examine how stakeholder theory can guide organizations and policymakers in navigating the complex ethical landscape of AI technology. By considering the perspectives and interests of various stakeholders, we argue that a stakeholder-centred approach is crucial for ensuring that AI is developed and utilized in a responsible and ethical manner. Keywords: Artificial Intelligence, Stakeholder Theory, Ethics, Decision-Making, Management Keywords: Theoretical Evaluation, Social Media, Entrepreneurial Opportunity, Evaluation, Business, Artificial Intelligence Journal Reference Format: Ademola, O.E. (2024): Detailing the Stakeholder Theory of Management in the AI World: A Position Paper on Ethical Decision-Making. Social Informatics, Business, Politics, L:aw, Environmental Sciences & Technology Journal. Vol. 10, No. 1. Pp 1-8 www.isteams/socialinformaticsjournal. dx.doi.org/10.22624/AIMS/SIJ/V10N1P1","PeriodicalId":505138,"journal":{"name":"Advances in Multidisciplinary and scientific Research Journal Publication","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140211396","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Company Age, Company Size and Earnings Management in Listed Industrial Goods Manufacturing Companies in Nigeria: A Moderating Role of Political Connection of Board Members","authors":"Gbenga David Owoseni, Temitayo Yomi Adesuyi","doi":"10.22624/aims/humanities/v12n1p4","DOIUrl":"https://doi.org/10.22624/aims/humanities/v12n1p4","url":null,"abstract":"1Department of Accounting, Afe Babalola University, Ado Ekiti, Ekiti State, Nigeria 2Department of Business Administration, Adekunle Ajasin University Akungba Akoko, Nigeria Emails: 1temitayoay@pg.abuad.edu.ng, 2gbengaowoseni@gmail.com ABSTRACT The study analysed the effect of company age, company size and political connections of Board members on earning management of quoted industrial goods manufacturing companies in Nigeria. The specific objectives of the study include assessing the effect of company age, company size and evaluating the moderating effect of political connections of board members on earnings management of quoted industrial goods manufacturing companies in Nigeria. The study used 130 firm-year data involving thirteen (13) quoted industrial goods manufacturing companies purposely selected over the period of 2012-2021. The data were sourced from the annual audited reports and accounts of the companies obtained from the Nigerian Exchange Group. The study used E-Views 8.0 statistical package and used panel regression techniques to analyse the data after carrying out diagnostic tests such as normality test, Panel Unit Root Test, Multicollinearity Test, Redundant Fixed Effects Tests, Hausman test, Heteroskedasticity Test, Serial Correlation Test to select the most appropriate model and fixed effect model was used for the model. The findings revealed that company age and company size do not influence earnings management. Also, the study revealed that political connection of board members insignificantly moderated the effect of company age and company size on earnings management. The study recommended that increased attention be given to internal control mechanisms to help curtail aggressive corporate earnings manipulation, reduce the effect of political connection, and enhance the financial reporting quality, particularly in Nigeria. Keywords: Firm Characteristics, Political Connections, Accruals, Real Earnings Management. Journal Reference Format: Adesuyi, T. Y. & Owoseni, G. D. (2024): Company Age, Company Size and Earnings Management in Listed Industrial Goods Manufacturing Companies in Nigeria: A Moderating Role of Political Connection of Board Members. Humanities, Management, Arts, Education & the Social Sciences Journal. Vol. 12. No. 1, Pp 49-72. www.isteams.net/humanitiesjournal. dx.doi.org/10.22624/AIMS/HUMANITIES/V12N1P4","PeriodicalId":505138,"journal":{"name":"Advances in Multidisciplinary and scientific Research Journal Publication","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139957416","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Situational Awareness of Deepfake Technology","authors":"C. Olebara","doi":"10.22624/aims/v6n1p14","DOIUrl":"https://doi.org/10.22624/aims/v6n1p14","url":null,"abstract":"This work is a situational awareness reporting of the deepfake technology, which is a technology where multimedia components such as video. Image or audio of an individual is distorted with the aim of disinforming or misinforming the content viewers. The technology first appeared in November, 2017, when a social media user posted an algorithm that used AI to create fake videos. This paper will discuss areas where deepfake has been applied, some researches of how to create deepfake, and also some researches on how to detect deepfake. The study is mainly to report this new technology thereby making the society aware of its existence and watching out for its use. Keywords: Deepfakes, Awareness, Security, Social Media, Online, Images, Videos, Users, Technology Aims Research Journal Reference Format: Olebara, C.C. (2020): Situational Awareness of Deepfake Technology”. Advances in Multidisciplinary Research Journal. Vol. 6, Pp 153-157. Article DOI: dx.doi.org/10.22624/AIMS/V6N1P14. Available online at www.isteams.net/aimsjournal.","PeriodicalId":505138,"journal":{"name":"Advances in Multidisciplinary and scientific Research Journal Publication","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141220016","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}