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Article

Identity Management System Model in the Internet of Things

مايو 01, 2020

/ Belkacem Athamena / zina houhamdi

This paper describes the identity management system (IdMS) by defining system and user requirements. Additionally, it introduces the IdMS concept that approaches the things identity management. Moreover, the paper deeply describes the IdMS features using unified modelling language (UML) diagrams such as class, system, and sequence diagrams to show the main system functionalities. Ultimately, the suggested system is evaluated by comparing it with the existing systems and discussing the fulfilmen...


Article

Family ownership concentration and real earnings management: Empirical evidence from an emerging market

أبريل 07, 2020

Ghaleb Kamardin Tabash

The paper examines the effect of family ownership concentration (FMOC) on real earnings management (REM) in manufacturing firms listed on Bursa Malaysia (formerly known as Kuala Lumpur Stock Exchange). Data are gathered from 1,056 firm-year observations for the four-year period from 2013 to 2016. The feasible generalised least square estimation is used to examine the relationships. The results show that FMOC is negatively and significantly associated with REM. This evidence supports the alignme...

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