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PurposeThe purpose of this paper is to investigate the effects of cultural values on accounting uniformity and consistency among Arabic nations.Design/methodology/approachA combination of a survey and analysis of published data on accounting information. Cluster analysis is used to classify the countries on the basis of accounting consistency and uniformity.FindingsThe study indicates that the Hofstede‐Gray hypothesis of accounting uniformity in Arab countries is supported by actual examination of accounting practice.Research limitations/implicationsThis is an initial study and the results need to be confirmed in future research. Nevertheless, the finding should be of interested to global investors, international accounting organizations (e.g. IFAC) and other academics who are researching accounting in the Middle East.Practical implicationsThe study indicates that in Arabic nations with a Muslim majority, cultural factors affect accounting development generally and accounting uniformity particularly. The study also shows that accounting practice in Saudi Arabia is less strict in term of uniformity in comparison with other Arabic countries.Originality/valueThe paper is one of the few attempting to assess the effects of culture on accounting uniformity in the Middle East.

Contents -- Acknowledgments -- Usha Menon and Julia L . Cassaniti. Introduction / Universalism without Uniformity -- Part I: Breaking Down Barriers Through the Study of Culture in the Study of Mind -- Robert A. Levine. One / Challenging Developmental Doctrines through Cross-Cultural Research -- Jonathan Haidt and Paul Rozin. Two / How Cultural Psychology Can Help Us See "Divinity" in a Secular World -- Joan G. Miller. Three / Beyond Universal Taxonomic Frameworks in Cultural Social Psychology -- Roy D'Andrade. Four / From Value to Lifeworld -- Part II: Psychological Processes Across Culture: One Mind, Many Mentalities -- Section 1: Emotion: A Multiplicity of Feeling -- Alan P. Fiske, Thomas Schubert, and Beate Seibt. Five / "Kama Muta" or "Being Moved by Love": A Bootstrapping Approach to the Ontology and Epistemology of an Emotion -- Julia L. Cassaniti. Six / Unsettling Basic States: New Directions in the Cross Cultural Study of Emotion -- Usha Menon. Seven / Rasa and the Cultural Shaping of Human Consciousness -- Section 2: Intersubjectivity: Social Trust, Interpersonal Attachment, and Agency -- Thomas S . Weisner. Eight / The Socialization of Social Trust: Cultural Pluralism in Understanding Attachment and Trust in Children -- Charles W. Nuckolls. Nine / An Attachment-Theoretical Approach to Religious Cognition -- Part III: Implications of Psychological Pluralism for a Multicultural World: "Why Can't We All Just Get Along?" -- Section 1: Challenges to the Modern Nation- State: Globalization's Impact on Morality, Identity, and the Person -- Jacob R. Hickman. Ten / Acculturation, Assimilation, and the "View from Manywheres" in the Hmong Diaspora -- Pinky Hota. Eleven / Vexed Tolerance: Cultural Psychology on Multiculturalism

[1]+ p. ; Title suggested by STC (2nd ed.). ; Publisher and date of publication suggested by STC (2nd ed.). ; STC 15029 is printed on verso--Cf. STC (2nd ed.). ; Imperfect: fragment (t.p. lacking); cropped, with slight loss of print. ; Reproduction of original in the Henry E. Huntington Library and Art Gallery.

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The article of record as published may be found at http://dx.doi.org/10.1109/TIT.2021.3123104 ; The Difference Distribution Table (DDT) and the differential uniformity play a major role for the design of substitution boxes in block ciphers, since they indicate the func- tion's resistance against differential cryptanalysis. This concept was extended recently to c-DDT and c-differential uniformity, which have the potential of extending differential cryptanalysis. Recently, a new theoretical tool, the Boomerang Connectivity Table (BCT) and the corresponding boomerang uniformity were introduced to quantify the resistance of a block cipher against boomerang-style attacks. Here we concentrate on two classes (introduced recently) of permutation polynomials over finite fields of even characteristic. For one of these, which is an involution used to construct a 4-uniform permutation, we explicitly determine the c-DDT entries and BCT entries. For the second type of function, which is a differentially 4-uniform function, we give bounds for its c-differential and boomerang uniformities. ; The research of Sartaj Ul Hasan is partially supported by MATRICS grant MTR/2019/000744 from the Science and Engineering Research Board, Government of India. Pantelimon Stănică acknowledges the sabbatical support from Naval Postgraduate School from September 2020 to July 2021.