The Accounting Error Correction Process

Auditor ◽  
2020 ◽  
pp. 46-52
Author(s):  
S. Kolchugin

Th is article analyzes the historical established process of correcting errors in accounting by canceling the fact of economic life. Th e method of «the return corresponding account» described by Luca Pacioli and the method of «the colors corresponding account» proposed by A. Beretti are considered. On the basis of the new defi nition of the fact of economic life, the possibility of three ways to correct errors in accounting is theoretically substantiated.

2003 ◽  
Vol 51 (3) ◽  
pp. 218-230 ◽  
Author(s):  
Mary Ellen Cavitt

This study is a description of the error correction process in 40 instrumental music rehearsals taught by 10 teachers, each of whom was observed conducting 4 consecutive rehearsals. A total of 332 rehearsal frames were analyzed. Rather than summing the observation data across complete rehearsals, I analyzed the data using rehearsal frames as a unit of analysis. Perhaps the most important finding was that the error correction process, rate of teacher-student interaction, and pace varied systematically with the type of error addressed.


2014 ◽  
Vol 577 ◽  
pp. 994-997 ◽  
Author(s):  
Yu Ping Ma ◽  
Jun Zhang

Automatic Dependent Surveillance Broadcast (ADS-B) system signal error detection and correction process scheme are introduced in this paper, and the working principle of cyclic redundancy check (CRC) is described. Then, this paper provides an error correction algorithm based on the confidence judgment and an error correction process flow chart based on ADS-B system. Finally, the design of CRC checksum is performed by taking use of Verilog HDL, and the simulation and verification are achieved in Modelism software platform. Experimental results show that the algorithm can carry out verification and error correction for ADS-B responding signal and can improve the reliability of ADS-B system signal transmission.


2014 ◽  
Vol 111 (10) ◽  
pp. 2084-2093 ◽  
Author(s):  
Aaron L. Wong ◽  
Mark Shelhamer

Adaptive processes are crucial in maintaining the accuracy of body movements and rely on error storage and processing mechanisms. Although classically studied with adaptation paradigms, evidence of these ongoing error-correction mechanisms should also be detectable in other movements. Despite this connection, current adaptation models are challenged when forecasting adaptation ability with measures of baseline behavior. On the other hand, we have previously identified an error-correction process present in a particular form of baseline behavior, the generation of predictive saccades. This process exhibits long-term intertrial correlations that decay gradually (as a power law) and are best characterized with the tools of fractal time series analysis. Since this baseline task and adaptation both involve error storage and processing, we sought to find a link between the intertrial correlations of the error-correction process in predictive saccades and the ability of subjects to alter their saccade amplitudes during an adaptation task. Here we find just such a relationship: the stronger the intertrial correlations during prediction, the more rapid the acquisition of adaptation. This reinforces the links found previously between prediction and adaptation in motor control and suggests that current adaptation models are inadequate to capture the complete dynamics of these error-correction processes. A better understanding of the similarities in error processing between prediction and adaptation might provide the means to forecast adaptation ability with a baseline task. This would have many potential uses in physical therapy and the general design of paradigms of motor adaptation.


2020 ◽  
Author(s):  
Francesco Peverelli ◽  
Lorenzo Di Tucci ◽  
Marco D. Santambrogio ◽  
Nan Ding ◽  
Steven Hofmeyr ◽  
...  

AbstractAs third generation sequencing technologies become more reliable and widely used to solve several genome-related problems, self-correction of long reads is becoming the preferred method to reduce the error rate of Pacific Biosciences and Oxford Nanopore long reads, that is now around 10-12%. Several of these self-correction methods rely on some form of Multiple Sequence Alignment (MSA) to obtain a consensus sequence for the original reads. In particular, error-correction tools such as RACON and CONSENT use Partial Order (PO) graph alignment to accomplish this task. PO graph alignment, which is computationally more expensive than optimal global pairwise alignment between two sequences, needs to be performed several times for each read during the error correction process. GPUs have proven very effective in accelerating several compute-intensive tasks in different scientific fields. We harnessed the power of these architectures to accelerate the error correction process of existing self-correction tools, to improve the efficiency of this step of genome analysis.In this paper, we introduce a GPU-accelerated version of the PO alignment presented in the POA v2 software library, implemented on an NVIDIA Tesla V100 GPU. We obtain up to 6.5x speedup compared to 64 CPU threads run on two 2.3 GHz 16-core Intel Xeon Processors E5-2698 v3. In our implementation we focused on the alignment of smaller sequences, as the CONSENT segmentation strategy based on k-mer chaining provides an optimal opportunity to exploit the parallel-processing power of GPUs. To demonstrate this, we have integrated our kernel in the CONSENT software. This accelerated version of CONSENT provides a speedup for the whole error correction step that ranges from 1.95x to 8.5x depending on the input reads.


2007 ◽  
Vol 16 (2) ◽  
pp. 137-147 ◽  
Author(s):  
SHULAN HSIEH ◽  
I-CHEN CHENG ◽  
LING-LING TSAI

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