scholarly journals A STUDY ON OPTIMIZATION BASED ON A FIRM LETTER CERTIFICATION CENTER

2021 ◽  
Author(s):  
XIN WANG ◽  
HONG-YI GUO
Keyword(s):  
Structure Optimization ◽  
Certified Public Accountants ◽  
Quality Requirement ◽  
High Quality ◽  
Public Accountants

In the present work, it's difficult to meet the high quality requirement of complex and strict audit procedures for paper-based confirmations. Found on the case of Certified Public Accountants Co. Ltd of A, this thesis analyzes the structure optimization of letter and certificate center and discusses the feasibility of studying electronization of confirmation, which provides a reference clew for improving the quality of confirmation and maintaining the reliability of confirmation's program.

scholarly journals Measurement Of Quality Attributes In Accounting Education Programs: Perceptions Of Certified Public Accountants

2004 ◽  
Vol 1 (1) ◽  
Author(s):  
Thomas F. Brubaker
Keyword(s):  
Higher Education ◽  
Quality Attributes ◽  
Accounting Education ◽  
User Needs ◽  
Certified Public Accountants ◽  
Quality Of Higher Education ◽  
User Groups ◽  
Public Accountants ◽  
Quality In Higher Education

Higher education institutions must address quality issues relating to diverse user needs. Students, their families, employers, governing boards and society in general are all interested in maintaining and improving the quality of higher education. Specific attributes of quality in higher education are difficult to define, and may vary according to the needs of user groups.  This study examines quality attributes of educational programs from the perspective of one particular user group: certified public accountants (CPAs).

scholarly journals Perspectiva y futuro de la contaduría pública. Un análisis crítico-reflexivo. Caso de estudio de la Universidad de Guanajuato

2017 ◽  
Vol 11 (22) ◽  
Author(s):  
Héctor Fabián Gutiérrez Rangel ◽  
Betzabeth Dafne Morales
Keyword(s):  
National Level ◽  
International Federation ◽  
Quality Of Education ◽  
Certified Public Accountants ◽  
American Institute ◽  
Minimum Requirements ◽  
Competency Based ◽  
Public Accountants ◽  
Common Content

Keywords: aptitude, competencies, skills, educational modelAbstract. In recent years various institutions at national and international levels have conducted research on the prospects and future of the Public Accounting, a study published in July 2012 by the Pathway Committee composed of the American Accounting Association (AAA) and the American Institute of Certified Public Accountants (AICPA) issued a report on the future of Accounting and makes recommendations to the institutions that offer the program with the aim of contributing to a better quality of education and training of new generations of CPAs. The University of Guanajuato has adopted a competency-based educational model that follows the trends of educational institutions at international and national level in order to meet the demands required by an increasingly competitive and globalized environment, this reserach gears towards conducting a critical reflective analysis for the case of the program in Accounting, which detect similarities and differences according to the recommendations of the commission Pathways and the minimum requirements necessary for the graduate profile project required by the European Common Content project (2013) for graduates in Accounting. Mexico has involvement with these institutions trough he Mexican Institute of Public Accountants (MIPA), which works in coordination with the International Federation of Accountants (International Federation Accountants, IFAC) that has worked within these committees in order to contribute to a better quality of education in the accounting professionPalabras clave: aptitudes, competencias, habilidades, modelo educativoResumen. En los últimos años diversas instituciones a nivel nacional e internacional han realizado diversas investigaciones sobre las perspectivas y futuro de la Contaduría Pública, un estudio publicado en julio de 2012 por la Comisión Pathway conformada por la American Accounting Association (AAA) y el American Institute of Certified Public Accountants (AICPA) emitió un informe sobre el futuro de la Contaduría Pública y las recomendaciones que realiza a las instituciones que ofertan dicho programa con la finalidad de contribuir a una mejor calidad educativa y a la formación de nuevas generaciones de Contadores Públicos. La Universidad de Guanajuato ha adoptado un modelo educativo basado en competencias siguiendo las tendencias educativas que marcan las instituciones a nivel internacional y nacional, por lo que esta investigación tiene el propósito de realizar un análisis crítico reflexivo para el caso del programa de Contador Público en el cual se detectará las similitudes y diferencias de acuerdo a las recomendaciones de la comisión Pathways y los requerimientos mínimos necesarios sobre el perfil de egreso que exige el proyecto europeo Common Content Project (2013) para los egresados en Contaduría Pública en aras de cubrir las demandas que exige un contexto cada vez más competitivo en un entorno globalizado. México cuenta con participación ante estas instituciones a través del Instituto Mexicano de Contadores Públicos, A.C. (IMCP), el cual trabaja de manera coordinada con la Federación Internacional de Contadores (International Federation Accountants, IFAC) con presencia ante dichos organismos en aras de contribuir a una mejor calidad educativa en la profesión contable.

Evidence of Perceived Quality of “Plain-Paper Statements”

2006 ◽  
Vol 25 (2) ◽  
pp. 85-94 ◽  
Author(s):  
Alan Reinstein ◽  
Brian Patrick Green ◽  
Cathleen L. Miller
Keyword(s):  
Financial Statements ◽  
Perceived Quality ◽  
Financial Statement ◽  
Certified Public Accountants ◽  
American Institute ◽  
Level Of Confidence ◽  
Plain Paper ◽  
Public Accountants

CPAs have struggled with financial statement users placing too much confidence in nonpublic entities' limited-assurance documents. Despite Statement on Standards for Accounting and Review Services Number 1 (SSARS No. 1) issued in 1979, research shows that CPAs and statement users place confidence in and reliance on CPA compiled and reviewed statements. In 2000, the American Institute of Certified Public Accountants (AICPA) issued SSARS No. 8, Amendment to SSARS No. 1, Compilation and Review of Financial Statements, relating to plain-paper statements. We surveyed practicing CPAs and bankers to measure their confidence in and reliance on no-assurance engagements: compilations, plain-paper statements, and statements with accountants' reports/letters. We find that both CPAs and bankers report some level of confidence in and reliance on plain-paper statements. Both parties perceive greater confidence in and reliance on financial statements where a CPA is known to be minimally associated with the statements.

scholarly journals Requirement Based Testability Estimation Model of Object Oriented Software

2017 ◽  
Vol 10 (04) ◽  
pp. 793-801
Author(s):  
Mohammad Khan ◽  
M. A. Khanam ◽  
M. H Khan
Keyword(s):  
Crucial Role ◽  
Development Process ◽  
Object Oriented ◽  
Quality Requirement ◽  
Early Measurement ◽  
Estimation Model ◽  
High Quality ◽  
Statistical Measures ◽  
Further Development

To measure testability before the actual development starts will play a crucial role to the developer, designers and end users as well. Early measurement of testability, especially in early requirement stage to assist the developer for the further development process, and will also assures us to produce and deliver the high quality requirement that can surely reduce the overall cost and improves the quality of development process. Taking view of this fact, this paper identifies testability estimation factors namely understandability and modifiability and establishes the correlation among testability, understandability and modifiability. Further, a model is developed to quantify software testability in requirement phase and named as Requirement Testability Model of Object Oriented Software-RTMOOS. Furthermore, the correlation of Testability with these factors has been tested and justified with the help of statistical measures.

Influence of technology parameters of free-cutting steel continuous casting on the billet internal structure

2020 ◽  
Vol 76 (2) ◽  
pp. 139-142
Author(s):  
A. T. Kunakbaeva ◽  
A. M. Stolyarov ◽  
M. V. Potapova
Keyword(s):  
Regression Analysis ◽  
Continuous Casting ◽  
Internal Structure ◽  
Sulfur Content ◽  
Manganese Content ◽  
High Quality ◽  
Correlation And Regression Analysis ◽  
Cutting Steel ◽  
Continuously Cast

Free-cutting steel gains specific working properties thanks to the high content of sulfur and phosphorus. These elements, especially sulfur, have a rather high tendency to segregation. Therefore, segregation defects in free-cutting steel continuously cast billets can be significantly developed. The aim of the work was to study the influence of the chemical composition of freecutting steel and casting technological parameters on the quality of the macrostructure of continuously cast billets. A metallographic assessment of the internal structure of cast metal made of free-cutting steel and data processing by application of correlation and regression analysis were the research methods. The array of production data of 43 heats of free-cutting steel of grade A12 was studied. Steel casting on a five-strand radial type continuous casting machine was carried out by various methods of metal pouring from tundish into the molds. Metal of 19 heats was poured with an open stream, and 24 heats – by a closed stream through submerged nozzles with a vertical hole. High-quality billets had a cross-sectional size of 150×150 mm. The macrostructure of high-quality square billets made of free-cutting steel of A12 grade is characterized by the presence of central porosity, axial segregation and peripheral point contamination, the degree of development of which was in the range from 1.5 to 2.0 points, segregation cracks and strips – about 1.0 points. In the course of casting with an open stream, almost all of these defects are more developed comparing with the casting by a closed stream. As a result of correlation and regression analysis, linear dependences of the development degree of segregation cracks and strips both axial and angular on the sulfur content in steel and on the ratio of manganese content to sulfur content were established. The degree of these defects development increases with growing of sulfur content in steel of A12 grade. These defects had especially strong development when sulfur content in steel was of more than 0.10%. To improve the quality of cast metal, it is necessary to have the ratio of the manganese content to the sulfur content in the metal more than eight.

Experience of clinical testing of personal telemedicine system ‘Obereg’ for remote monitoring of patients in intensive care units

2020 ◽  
pp. 52-58 ◽  
Author(s):  
A. A. Eryomenko ◽  
N. V. Rostunova ◽  
S. A. Budagyan ◽  
V. V. Stets
Keyword(s):  
Intensive Care ◽  
Intensive Care Units ◽  
Remote Monitoring ◽  
Clinical Testing ◽  
Transportation Of Patients ◽  
High Quality ◽  
Telemedicine System ◽  
Accuracy Of Measurements ◽  
Hospital Equipment

The experience of clinical testing of the personal telemedicine system ‘Obereg’ for remote monitoring of patients at the intensive care units of leading Russian clinics is described. The high quality of communication with the remote receiving devices of doctors, the accuracy of measurements, resistance to interference from various hospital equipment and the absence of its own impact on such equipment were confirmed. There are significant advantages compared to stationary patient monitors, in particular, for intra and out-of-hospital transportation of patients.

METHODOLOGICAL ASPECTS OF VISUALIZATION OF CORONARY ARTERIES WITH TRANSTHORACIC ECHOCARDIOGRAPHY

2018 ◽  
pp. 26-35
Author(s):  
Z. A. Agaeva ◽  
K. B. Baghdasaryan
Keyword(s):  
Blood Flow ◽  
Coronary Blood Flow ◽  
Coronary Arteries ◽  
Transthoracic Echocardiography ◽  
Second Harmonic ◽  
Anatomic Reconstruction ◽  
High Quality ◽  
Acoustic Window ◽  
Methodological Aspects

The transthoracic echocardiography made by multifrequency probes with support of the mode of the second harmonic imaging, is a competitive method for visualization of the main coronary arteries and allows to estimate coronary blood flow with high quality. Of course, the method has considerable restrictions, most important of which is the low spatial resolution of a method, due to small acoustic window. Because of this the transthoracic visualization of coronary arteries perhaps will not become the leading method of anatomic reconstruction of separately taken coronary artery and especially all coronary arteries system. However uniqueness and indisputable advantage of this method is an opportunity to noninvasively estimate a coronary blood flow both once, and in dynamics.

Estimates on poverty in Russia and the additional measures to reduce it at the regional level

2020 ◽  
Vol 18 (4) ◽  
pp. 739-752 ◽  
Author(s):  
R.M. Sadykov
Keyword(s):  
Poverty Rate ◽  
Regional Level ◽  
Living Standards ◽  
Standard Of Living ◽  
High Quality ◽  
Social Standard ◽  
Republic Of Bashkortostan ◽  
The Republic ◽  
Sociological Studies

Subject. This article deals with the issues of social justice and a high quality of life, creating favorable economic and social conditions. Objectives. The article aims to assess the rate and changes in poverty in Russia and the Republic of Bashkortostan and develop complementary measures to reduce it. Methods. For the study, I used the methods of logical, comparative, economic and statistical analyses, the results of sociological studies, and official statistics. Results. The article highlights additional measures to reduce poverty in the region, including the establishment of a minimum social standard of living in each particular region that determines the poverty rate. Conclusions. Various factors, such as economic sanctions, economic slowdowns, territorial and regional imbalances, lead to living standards decline and poverty rise.

SCIENTIFIC BASIS OF POSTGRADUATE TRAINING FOR OFFICER WORKING ETHNIC AFFAIRS USING STATE BUDGET IN THE PERIOD OF 2018 – 2025

2017 ◽  
Author(s):  
La Duc Minh ◽  
Nguyen Thi Hao ◽  
Vu Thi Thuy
Keyword(s):  
Economic Development ◽  
Ethnic Groups ◽  
Human Resource ◽  
Postgraduate Training ◽  
Scientific Basis ◽  
National Defense ◽  
High Quality ◽  
State Budget ◽  
International Integration

Ethnic affairs play an important role in socio of ethnic groups’ solidarity, assurance of security and national defense stability. In -economic development, maintenanceorder to improve the quality of ethnic affairs, it is practical to carry out postgraduate training of officer implementing ethnic affairs using state budget with the aim of encouraging and enhancing officer quality to satisfy high-quality human resource in international integration.

Удобрение перца сладкого

2018 ◽  
Author(s):  
V.A. Borisov ◽  
A.M. Menshikh ◽  
V.S. Sosnov ◽  
G.F. Monakhos
Keyword(s):  
Drip Irrigation ◽  
Sweet Pepper ◽  
Water Soluble ◽  
Mineral Fertilizers ◽  
High Quality ◽  
Organic Mineral ◽  
Soluble Fertilizer

Показано действие минеральных удобрений, микрокристаллического комплексного водорастворимого удобрения «Мастер» и органоминерального наноудобрения с ростостимулирующей активностью «Арксойл» при капельном орошении на урожайность и качество сладкого перца нового гибрида F1 Темп. Сочетание основного удобрения с листовой и корневой подкормками позволяет получить до 65 т/га плодов перца высокого качества.The action of mineral fertilizers, microcrystalline complex water soluble fertilizer Master and organic mineral nano-fertilizer with growth-stimulating activity Arksoil under drip irrigation on the productivity and quality of sweet pepper of the new hybrid F1 Temp is shown. The combination of basic fertilizer with leaf and root fertilizing allows to obtain up to 65 t/ha of pepper fruits of high quality.

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