Evolution of Quality Standards in plant cryobanks - The International Potato Center as a case study

Cryobiology ◽  
2018 ◽  
Vol 80 ◽  
pp. 163
Author(s):  
Rainer Vollmer ◽  
David Ellis ◽  
Noelle Barkley
Keyword(s):  
Quality Standards ◽  
International Potato

Trusting Computers Through Trusting Humans

2008 ◽  
pp. 3460-3474
Author(s):  
Alison Adam ◽  
Paul Spedding
Keyword(s):  
Quality Assurance ◽  
Software Engineering ◽  
Computer System ◽  
Software Quality ◽  
Software Verification ◽  
Mathematical Proof ◽  
Quality Standards ◽  
Software Quality Assurance ◽  
The Social

This article considers the question of how we may trust automatically generated program code. The code walkthroughs and inspections of software engineering mimic the ways that mathematicians go about assuring themselves that a mathematical proof is true. Mathematicians have difficulty accepting a computer generated proof because they cannot go through the social processes of trusting its construction. Similarly, those involved in accepting a proof of a computer system or computer generated code cannot go through their traditional processes of trust. The process of software verification is bound up in software quality assurance procedures, which are themselves subject to commercial pressures. Quality standards, including military standards, have procedures for human trust designed into them. An action research case study of an avionics system within a military aircraft company illustrates these points, where the software quality assurance (SQA) procedures were incommensurable with the use of automatically generated code.

Trusting Computers Through Trusting Humans

2011 ◽  
pp. 384-398
Author(s):  
Alison Adam ◽  
Paul Spedding
Keyword(s):  
Quality Assurance ◽  
Software Engineering ◽  
Computer System ◽  
Software Quality ◽  
Software Verification ◽  
Mathematical Proof ◽  
Quality Standards ◽  
Software Quality Assurance ◽  
The Social

This chapter considers the question of how we may trust automatically generated program code. The code walkthroughs and inspections of software engineering mimic the ways that mathematicians go about assuring themselves that a mathematical proof is true. Mathematicians have difficulty accepting a computer generated proof because they cannot go through the social processes of trusting its construction. Similarly, those involved in accepting a proof of a computer system or computer generated code cannot go through their traditional processes of trust. The process of software verification is bound up in software quality assurance procedures, which are themselves subject to commercial pressures. Quality standards, including military standards, have procedures for human trust designed into them. An action research case study of an avionics system within a military aircraft company illustrates these points, where the software quality assurance (SQA) procedures were incommensurable with the use of automatically generated code.

scholarly journals Evaluation ` Quality Standards of Education Sector

2017 ◽  
Vol 1 (1) ◽  
pp. 309-333
Author(s):  
Kazem Ahmed Jawad ◽  
Shaimaa Jabbar Aliwi
Keyword(s):  
Statistical Methods ◽  
Quality Standards ◽  
Exploratory Analysis ◽  
Education Sector ◽  
Case Study Method ◽  
Actual Reality ◽  
Form Design ◽  
Statistical Program ◽  
Current Standards

The study aimed to evaluate and develop quality standards in the education sector, through sampling the opinion of stakeholders the current standards and make the development it as it notes the existence of problematic standards in the current standards and thus th eir inability to diagnose the actual reality of education, the study was based on the case study method and homeliness and field interviews with those involved in order to get the data, it has been a form design included the proposed standards for adoption instead of the current standards has also been used a number of statistical methods and standards including the global exploratory analysis and so with the help of statistical program (SPSS) :The current study findings to a set of conclusions was the most important:The existence of a concrete blurry and weak when managers regarding the application of knowledge standards, The study concluded a set of recommendations Perhaps the most important: increased support and develop managers and teachers the ability to establish positive relationships with students and colleagues at work, taking into account the need to adopt standards proposed and obtained the agreement of the study sample.

scholarly journals ANALISIS PERLAKUAN AKUNTANSI PIUTANG UNTUK MENILAI KEWAJARAN PENYAJIAN LAPORAN KEUANGAN

2017 ◽  
Vol 1 (1) ◽  
pp. 104-121
Author(s):  
Cicilia Andika ◽  
Siti Sunrowiyati
Keyword(s):  
Quality Standards ◽  
Financial Statements ◽  
Time Limit ◽  
Case Study Method ◽  
Accounts Receivable ◽  
Advance Payment ◽  
Period 2

Abstrak. Analisis Perlakuan Akuntansi Piutang untuk Menilai Kewajaran Penyajian Laporan Keuangan. Tujuan penelitian ini adalah untuk mengetahui bagaimana perlakuan akuntansi piutang dan cadangan kerugian piutang sehingga menunjukkan penyajian yang wajar dalam laporan keuangan dan sesuai dengan standar kualitas laporan keuangan. Metode studi kasus digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa 1) UD. Sinar Jaya menyajikan piutang sebesar nilai bruto piutang dan tidak membuat cadangan kerugian piutang untuk mengurangi resiko piutang tak tertagih pada suatu periode; 2) Piutang diakui sampai batas waktu yang tidak bisa diperkirakan. 3) Uang muka pembayaran tidak dipersyaratkan dalam transaksi kredit UD. Sinar Jaya. Implikasi penelitian ini diantaranya: 1) sebaiknya pada akhir tahun, UD. Sinar Jaya mengestimasi piutang tak tertagihnya; 2) Perusahaan dapat menghitung cadangan kerugian piutang (CKP) menggunakan taksiran persentase keterlambatan pelunasan piutang tahun-tahun berikutnya; 3) Kebijakan besaran uang muka penting untuk diterapkan; 4) Melakukan penagihan piutang jatuh tempo sesegera mungkin; 5) Lebih selektif lagi memberikan kredit kepada calon debiturnya. Kata kunci: Akuntansi Piutang, Cadangan Kerugian Piutang, Kewajaran Laporan Keuangan.  Abstract. Analysis of Accounts Receivable Treatment to Assess the Fairness of Presentation Financial Statements. The purpose of this study is to find out how the accounting treatment of receivables and reserves of receivables losses so as to show a reasonable presentation in the financial statements and in accordance with the quality standards of financial statements. A case study method was used in this study. The results showed that 1) UD. Sinar Jaya presents accounts receivable at the gross amount of the receivables and does not make any allowance for losses on accounts receivable to reduce the risk of uncollectible receivables in a period; 2) Receivables are recognized to an unpredictable time limit. 3) Payment advances are not required in UD credit transactions. Sinar Jaya. The implications of this research are: 1) preferably at the end of the year, UD. Sinar Jaya estimates its uncollectible accounts; 2) The Company may calculate the receivables loss (CKP) using the estimated percentage of delay in settlement of receivables for subsequent years; 3) The policy of advance payment is important to implement; 4) Collect receivables due as soon as possible; 5) More selective again giving credit to prospective borrowers. Keyword: Accounting Receivables, Accounts Receivable Losses, Fairness of Financial Statements.

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