The Impact of Using the Cloud Computing Upon the Quality of Accounting Information and it's Reflection Upon the Development of the World Standards of Financial Reports in Jordanian Corporations

Purpose: This study seeks to examine the impact of cloud computing on the quality of accounting information and its alignment with international financial reporting standards. The researcher randomly selected a group of corporations as a representative sample of those adopting cloud computing. The study employed both theoretical and applied research methods, including file and record analysis and interviews with key personnel, to draw conclusions.   Design/Methodology/Approach: The research methodology involved the selection of a random group of corporations for analysis. The study combined theoretical exploration with practical examination of files and interviews with relevant stakeholders, such as managers and accountants. This approach allowed for a comprehensive assessment of the impact of cloud computing on accounting information quality.   Findings: The study yielded several key findings; Cloud computing relies on multiple components, including customers, infrastructure, applications, and platforms. The adoption of cloud computing positively influences the quality and credibility of accounting information. However, there are inherent risks associated with cloud computing, including security, contractual issues, and potential human errors. These risks must be addressed.   Research, Practical & Social implications: This research carries significant implications; The accounting profession must develop a code of conduct addressing the risks associated with cloud computing. Regulations and procedures governing the relationship between service providers and users need updating, with a focus on contractual and control aspects. Training programs should be implemented to educate both service providers and users about cloud computing, mitigating associated risks. Stringent regulations should be enacted to safeguard the confidentiality of accounting information, preventing unauthorized access or disclosure.   Originality/Value: This study's originality lies in its comprehensive exploration of cloud computing's impact on accounting information quality and its practical implications for financial reporting. The research contributes valuable insights for professionals, regulators, and organizations adopting cloud technologies in the field of accounting

The view from elsewhere: perspectives on ALife Modeling

Many artificial life researchers stress the interdisciplinary character of the field. Against such a backdrop, this report reviews and discusses artificial life, as it is depicted in, and as it interfaces with, adjacent disciplines (in particular, philosophy, biology, and linguistics), and in the light of a specific historical example of interdisciplinary research (namely cybernetics) with which artificial life shares many features. This report grew out of a workshop held at the Sixth European Conference on Artificial Life in Prague and features individual contributions from the workshop's eight speakers, plus a section designed to reflect the debates that took place during the workshop's discussion sessions. The major theme that emerged during these sessions was the identity and status of artificial life as a scientific endeavor