scholarly journals A Comparative Study on the Examination System of CPA in the AI Evelopment Background Take China, Australia, the United States, the United Kingdom, Japan, and Germany as examples

2021 ◽  
Vol 233 ◽  
pp. 01162
Author(s):  
Chao Zhang ◽  
Xinglin Li ◽  
Yuzhu Qi ◽  
Yitong He ◽  
Jingwei Niu ◽  
...  
Keyword(s):  
Artificial Intelligence ◽  
United States ◽  
Relevant Literature ◽  
The United States ◽  
Practical Significance ◽  
Current Status ◽  
Examination System ◽  
Four Dimensions ◽  
The United Kingdom ◽  
Technological Modernization

At present, the globalization of the world economy continues to intensify, and the pace of technological modernization is accelerating. Artificial intelligence methods such as big data and financial sharing are gradually replacing traditional working methods in all walks of life, and the accounting industry is no exception. Under the dual impact of globalization and the development of artificial intelligence, the demand for training international compound accounting professionals is large and increasing, "CPA examination system" as one of the most authoritative examinations in the field of accounting, its matching with the current environment is particularly important. Starting from the current status of CPA examination, the author has made an in-depth investigation and study on the CPA examination systems in many countries including China, the United States, Britain, Japan, Germany and Australia by consulting a large number of relevant literature. Meanwhile, they systematically analyzed the CPA examination systems in various countries from four dimensions: examination organization, examination threshold, examination cycle and examination subjects, explored the similarities and differences of CPA examination systems in the world's mainstream countries, and summarized the common problems and the advantages that can be used for reference, which has practical significance for the design and update of the CPA examination system in China. At the same time, it provides reference significance for improving the professional quality of accounting personnel and accelerating the pace of changing the functions of accounting personnel.

Variable Annuities and Variable Life Insurance in the United States of America

1972 ◽  
Vol 20 (02) ◽  
pp. 69-112
Author(s):  
S. Hamilton Leckie
Keyword(s):  
United States ◽  
Life Insurance ◽  
United States Of America ◽  
Special Problem ◽  
The United States ◽  
Current Status ◽  
Variable Annuities ◽  
Winston Churchill ◽  
The United Kingdom ◽  
Comprehensive Treatise

The purpose of this paper is to outline the development and current status of variable annuities and variable life insurance in the United States of America. The author was fortunate in being granted a Fellowship by the Winston Churchill Memorial Trust which enabled him to travel extensively in North America for two months in the summer of 1971. It is pointed out that this paper is the result of a large number of impressions formed by the author and has no claim to be a comprehensive treatise on the subjects. However, it is hoped that the paper will be of real interest to actuaries and others in the United Kingdom.Part I of the paper deals with variable annuities, Part II with variable life insurance, and Part III with the special problem of providing minimum death benefit guarantees and maturity value guarantees for these variable products. Variable annuities are much more established in the United States than in this country, but variable life insurance is just in the process of being developed. Mention will be made of the broader issues as well as of actuarial matters.

scholarly journals A Bibliometric Analysis on Land Degradation: Current Status, Development, and Future Directions

Land ◽  
2020 ◽  
Vol 9 (1) ◽  
pp. 28 ◽  
Author(s):  
Hualin Xie ◽  
Yanwei Zhang ◽  
Zhilong Wu ◽  
Tiangui Lv
Keyword(s):  
United States ◽  
United Kingdom ◽  
Land Degradation ◽  
The United States ◽  
Dynamic Monitoring ◽  
Current Status ◽  
Land Resource ◽  
Degraded Land ◽  
Research Directions ◽  
The United Kingdom

Land degradation is a global issue receiving much attention currently. In order to objectively reveal the research situation of land degradation, bibliometrix and biblioshiny software packages have been used to conduct data mining and quantitative analysis on research papers in the fields of land degradation during 1990–2019 (data update time was 8 April 2019) in the Web of Science core collection database. The results show that: (1) during the past 20 years, the number of papers on land degradation has increased. According to the number of articles, it is divided into four stages: a low-production exploration period, a developmental sprout period, expansion of the promotion period, and a high-yield active period. (2) Land-degradation research covers 93 countries or regions. The top five countries in terms of research volume are China, the United States, the United Kingdom, Germany, and Australia. China, the United States, and the United Kingdom are the most important countries for international cooperation in the field of land degradation. However, cooperation between countries is not very close overall. (3) Land degradation, degradation, desertification, remote sensing, soil erosion, and soil degradation are high-frequency keywords in the field of land degradation in recent years. (4) The research hotspots in the field of land degradation mainly focus on research directions such as restoration and reconstruction of land degradation, and sustainable management of land resources. (5) The themes of various periods in the field of land degradation are diversified, and the evolutionary relationship is complex. There are 15 evolutionary paths with regard to dynamic monitoring of land degradation, environmental governance of land degradation, and responses of land degradation to land-use change. Finally, the paper concludes that the research directions on land degradation in future include the process, mechanism, and effect of land degradation, the application of new technologies, new monitoring methods for land degradation, theory enhancement, methods and models of ecological restoration, reconstruction of degraded land, multidisciplinary integrated system research, constructing a policy guarantee system for the reconstruction of degraded land, and strengthening research on land resource engineering.

The Strasbourg Declaration on the Right to Leave and Return

1987 ◽  
Vol 81 (2) ◽  
pp. 432-438 ◽  
Author(s):  
Hurst Hannum
Keyword(s):  
United States ◽  
Human Rights ◽  
The Netherlands ◽  
Federal Republic ◽  
The United States ◽  
Current Status ◽  
International Institute ◽  
Federal Republic Of Germany ◽  
The United Kingdom ◽  
The Right

A small 3-day meeting of international lawyers and other experts was convened by the International Institute of Human Rights in Strasbourg, France, in November 1986 to consider the current status of the right to leave any country, including one’s own, and to return to one’s country. The approximately 30 participants were from Costa Rica, Egypt, the Federal Republic of Germany, France, Morocco, the Netherlands, Sweden, Switzerland, the United Kingdom, the United States and Zambia.

scholarly journals La reforma presupuestaria francesa: ¿Cómo mantener un discurso sobre la calidad mientras la mayoría de los indicadores se centran en la eficacia?

2013 ◽  
Author(s):  
Roula Masou
Keyword(s):  
United States ◽  
United Kingdom ◽  
United States Of America ◽  
Relevant Literature ◽  
The United States ◽  
Public Performance ◽  
The United Kingdom ◽  
French Experience ◽  
Overall Performance ◽  
Operational Issues

<p align="justify">El objeto de este trabajo es contribuir a aclarar el concepto de los resultados públicos en el ámbito de la reforma presupuestaria estatal cuya conceptualización, tanto de los resultados como de los modos de materialización recogidos en las obras de referencia, es muy controvertida. Reconocemos que las contradicciones estructuradoras vinculadas a los resultados públicos, constatadas de forma reiterada, son mayoritariamente inherentes a la propia construcción y a la forma en que se han entendido. Esta publicación pone de manifiesto las distintas formas en que se materializan los resultados públicos en tres países: el Reino Unido, Estados Unidos y Canadá en el marco de la reforma presupuestaria estatal y destaca la experiencia francesa de la LOFL como campo de estudio. Se pregunta por la necesidad que tiene el Estado de concentrar de manera equiproporcional sus acciones sobre la eficacia, la eficiencia y la efectividad para mejorar su aportación en materia de resultados. <strong>This article aims to shed the light and explain the concept of public performance within the state’s budgetary reform. In addition, it analyzes the concept form of performance and the various models of operations cited in the relevant literature which seem to be largely controversial. The research recognizes that the structural contradictions related to public performance are repeatedly present and largely inherent in the budgetary system itself. This article examines the different forms of public performance operational issues in three countries: the United Kingdom, the United States of America and Canada. This examination is performed in view of the reform of the State’s budget in those countries. The French experience termed “LOLF” is presented and utilized empirically in this research. An examination of the need for the State to focus on these techniques is provided for the purpose of evaluating the effectiveness, efficiency and effectivity of LOLF. Also to explore ways to improve the overall performance of the state’s budgetary system.</strong> </p>

scholarly journals AI Hubs: Europe and CANZUK

2021 ◽  
Author(s):  
Max Langenkamp ◽  
Melissa Flagg
Keyword(s):  
Artificial Intelligence ◽  
United States ◽  
United Kingdom ◽  
New Zealand ◽  
Private Equity ◽  
The United States ◽  
Economic Security ◽  
The United Kingdom ◽  
Equity Funding ◽  
Global Nature

U.S. policymakers need to understand the landscape of artificial intelligence talent and investment as AI becomes increasingly important to national and economic security. This knowledge is critical as leaders develop new alliances and work to curb China’s growing influence. As an initial effort, an earlier CSET report, “AI Hubs in the United States,” examined the domestic AI ecosystem by mapping where U.S. AI talent is produced, where it is concentrated, and where AI private equity funding goes. Given the global nature of the AI ecosystem and the importance of international talent flows, this paper looks for the centers of AI talent and investment in regions and countries that are key U.S. partners: Europe and the CANZUK countries (Canada, Australia, New Zealand, and the United Kingdom).

Effectiveness of Programs for the Prevention of Child Sexual Abuse

2020 ◽  
Vol 25 (1) ◽  
pp. 1-15 ◽  
Author(s):  
Amaia Del Campo ◽  
Marisalva Fávero
Keyword(s):  
United States ◽  
Sexual Abuse ◽  
New Zealand ◽  
Critical Analysis ◽  
Prevention Programs ◽  
The United States ◽  
Sexual Abuse Prevention ◽  
Negative Effects ◽  
The United Kingdom ◽  
Methodological Considerations

Abstract. During the last decades, several studies have been conducted on the effectiveness of sexual abuse prevention programs implemented in different countries. In this article, we present a review of 70 studies (1981–2017) evaluating prevention programs, conducted mostly in the United States and Canada, although with a considerable presence also in other countries, such as New Zealand and the United Kingdom. The results of these studies, in general, are very promising and encourage us to continue this type of intervention, almost unanimously confirming its effectiveness. Prevention programs encourage children and adolescents to report the abuse experienced and they may help to reduce the trauma of sexual abuse if there are victims among the participants. We also found that some evaluations have not considered the possible negative effects of this type of programs in the event that they are applied inappropriately. Finally, we present some methodological considerations as critical analysis to this type of evaluations.

Science, Politics, and the Pandemic

2020 ◽  
Vol 119 (820) ◽  
pp. 303-309
Author(s):  
J. Nicholas Ziegler
Keyword(s):  
United States ◽  
Biomedical Research ◽  
Scale Up ◽  
Political Leadership ◽  
The United States ◽  
Scientific Advice ◽  
The United Kingdom ◽  
Effective Policy ◽  
Scientific Expertise ◽  
The Uk

Comparing the virus responses in Germany, the United Kingdom, and the United States shows that in order for scientific expertise to result in effective policy, rational political leadership is required. Each of these three countries is known for advanced biomedical research, yet their experiences in the COVID-19 pandemic diverged widely. Germany’s political leadership carefully followed scientific advice and organized public–private partnerships to scale up testing, resulting in relatively low infection levels. The UK and US political responses were far more erratic and less informed by scientific advice—and proved much less effective.

The Current Status of Retirement Mentoring in Academic Surgery in the United States

2019 ◽  
Vol 02 (03) ◽  
Author(s):  
Sherif Aly ◽  
Allan Stolarski ◽  
Patrick O’Neal ◽  
Edward Whang ◽  
Gentian Kristo
Keyword(s):  
United States ◽  
The United States ◽  
Current Status ◽  
Academic Surgery
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