scholarly journals Accounting of Economic Content and Legal Form of Lease Relations in Timber Logging

2020 ◽  
Vol 7 (1) ◽  
pp. 58-68
Author(s):  
L. G. Ulyasheva
Keyword(s):  
Accounting Information ◽  
Accounting Standards ◽  
Accounting System ◽  
Practical Application ◽  
Legal Form ◽  
Accounting Practice ◽  
Theoretical Significance ◽  
Relationship Of ◽  
The Relationship

Qualitative representation in the accounting space of economic and legal characteristics of various events and objects is currently the problem that has not fully been resolved yet, despite the action in Russian and international accounting practice of the principle of priority of content over the form. The article is devoted to improving the veracity of accounting information about forest resources used in the logging business on lease terms. The methodological basis of the study was the conceptual framework of IFRS, the provisions of Russian accounting standards, as well as the postulates about accounting as a means of modeling the economic activity of any organization and the mandatory relationship of the form and content. The use of methods of historical actualization, analysis, comparison, synthesis, modeling, analogy and generalization provided an opportunity to develop an approach that allows you to reach a compromise in the accounting reflection of the economic content and legal form of lease relations in the logging sector. The result of the study was a refined accounting interpretation of the economic essence of the lease agreement for logging. The theoretical significance of the study is to justify the need to re-qualify the relationship between the state and the logger. The practical application of the proposed recommendations will improve the quality of the indicators generated by the accounting system, provided to all categories of users.

scholarly journals The Influence of the Quality of an Audit to Relationship Other Comprehensive Income (OCI) And Relevance of Value Accounting Information, And Asymmetry of Information (Study on Companies in Indonesia)

2017 ◽  
Vol 5 (1) ◽  
pp. 46-52
Author(s):  
Yurniwati Yurniwati ◽  
Amsal Djunid ◽  
Nini Sumarni ◽  
Ike Pranita
Keyword(s):  
Information Asymmetry ◽  
Value Relevance ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Asymmetry Of Information ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Relationship Of ◽  
The Relationship

Objective - This study examines the influence of the quality of an audit to the relationship of Other Comprehensive Income (OCI) and Relevanceof Value Accounting Information, and Asymmetry of Information in Indonesia's companies. Methodology/Technique - This research uses secondary data obtained from the company's annual report in 2012 - 2014. A purposive sampling method is used to collect data and the analysis of the hypothesis was conducted usingmultiple linear regression analysis. Findings - The research has shown that Quality of Audit has a significant influence to the relationship of the OCI disclosure and Relevance of Value Accounting Information has a value of sig. 0.000, F calculate is 26.816 larger than F table 2.396 and adjusted R square 0.241. Novelty - The study looks at the disclosures of OCI component's role in the investors decision making and it increases value relevance of accounting information and reducing information asymmetry. Type of Paper - Empirical Keywords: Other Comprehensive Income (OCI); Relevance of Value Accounting Information; Information Asymmetry; Quality of Audit. JEL Classification: D82, M41, M42.

scholarly journals On Methodological Approaches to Modeling the Quality of Life

2021 ◽  
Vol 17 (1) ◽  
pp. 87-101
Author(s):  
Ekaterina Shamaeva
Keyword(s):  
Quality Of Life ◽  
Statistical Methods ◽  
Well Being ◽  
Data Conversion ◽  
Accounting System ◽  
Quality Of Life Research ◽  
Quality Of Life Index ◽  
Relationship Of ◽  
The Relationship

In recent decades, it has become obvious that an ecological catastrophe is rapidly approaching civilization and the continued existence and development of mankind depends on it. It has long been understood in society that environmental factors affect the standard and quality of life of the population. Modeling the relationship of this influence is an interdisciplinary task that requires the removal of a number of methodological restrictions. Among them: effective data collection and monitoring, the choice of a measurement system, "noisiness" of data. The purpose of the work is to analyze the current state of methodological foundations and choose a method for building a model of the relationship of quality of life with components of the structure of quality of life of the population. Today, various systems of formalized description of the quality of life are proposed at the global level: the human development index, the environmental-economic accounting system, the real progress index and the sustainable economic well-being index, the happiness index, the quality of life index according to the Economist Intelligence Unit, the Sustainable Society Index. The modern stage of research on the problem of modeling the level and quality of life is represented by intercountry and interregional comparisons using a developed mathematical apparatus. The work presents general and methodological problems of quality of life research; analysis and selection of methods for solving problems of modeling the relationship of components and indicators of the level and quality of life of the population. The following are considered: methods of multicriterial evaluation, methods of multipurpose mathematical programming, statistical methods, methods of dynamic modeling, methods of simulation modeling. It is shown that in order to solve the applied problems of building a model of level and quality of life, it is advisable to use multidimensional statistical methods, where the initial necessary stage is the procedure of data conversion by standardizing (normalizing) data, namely, bringing all variables involved in the construction of an integral indicator to a single unified scale.

The Reflection of the Relationship between the Accounting Information Quality and the Accounting Monitoring on the Audit Opinion: Survey Study

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Aqeel Hussein Shnaishel ◽  
Safaa Mahmood Muhaha
Keyword(s):  
Information Quality ◽  
Accounting Information ◽  
Financial Statements ◽  
Survey Study ◽  
Accounting System ◽  
Financial Reports ◽  
Audit Opinion ◽  
Quality Of Accounting Information ◽  
The Relationship

The study aim to measure of the relationship between the quality of accounting information and the accounting monitoring and the reflection on the opinion of the auditor, based on the assertion that the financial statements were prepared in accordance with the characteristics of the quality of accounting information, using research variables in Baghdad Industrial Company. One of the specialized companies in the food industry in Iraq, which applies the financial accounting system, and the most important finding sought to contain the financial reports on fundamental errors that would change the technical opinion of the auditor because it did not occur Reasonable confirmation that financial statements are free of fundamental errors.

scholarly journals Electronic Accounting Information Systems and Their Role in the Development Quality of the Internal Auditing by Computer: دور نظم المعلومات المحاسبية الإلكترونية في تحسين جودة المراجعة الداخلية باستخدام الحاسب الآلي (دراسة حالة شركة ليدر تكنولوجي)

2019 ◽  
Vol 3 (13) ◽  
Author(s):  
Rania Noureldin Osman, Mohamed Al-Moutaz Al-Mougtaba
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Internal Audit ◽  
Accounting System ◽  
Internal Auditing ◽  
Audit Process ◽  
Accounting Information Systems ◽  
The Impact ◽  
The Relationship

This research addressed Electronic Accounting Information Systems and Their Role in the Development Quality of the Internal Auditing by Computer. So the main problematic of this research is keen to raise the following questions did the relationship between the application of the electronic accounting system and the quality of the performance of the internal audit process? Does the use of the computer in the internal audit process affect the quality of the accounting information? The aim of the research is to identify the electronic accounting information systems, to know the impact of the electronic accounting information systems, on the internal audit, and to devaluate the extent of the use of references. To achieve the objective of the study was the use of the curriculum. On the formulation of hypotheses scientific research and use the tow researchers the questionnaire as tool to collect data. Which reflect the views sample analysis research which was cruising through the use of the program SPSS. The researcher to prove the validity of hypotheses linking variables. Electronic Accounting Information Systems impact is positive and on the Development Quality of the Internal Auditing.    

Using the alveograph in developing requirements for the quality of flour for wafer sheet production

2020 ◽  
Vol 29 (12) ◽  
pp. 52-58
Author(s):  
E.P. Meleshkina ◽  
◽  
S.N. Kolomiets ◽  
A.S. Cheskidova ◽  
◽  
...  
Keyword(s):  
Rheological Properties ◽  
Quality Indicators ◽  
Wheat Flour ◽  
Mathematical Statistics ◽  
Intended Purpose ◽  
The Future ◽  
Relationship Of ◽  
The Relationship

Objectively and reliably determined indicators of rheological properties of the dough were identified using the alveograph device to create a system of classifications of wheat and flour from it for the intended purpose in the future. The analysis of the relationship of standardized quality indicators, as well as newly developed indicators for identifying them, differentiating the quality of wheat flour for the intended purpose, i.e. for finished products. To do this, we use mathematical statistics methods.

Management of Economics and State "Bottom"

2020 ◽  
Vol 17 (6) ◽  
pp. 76-91
Author(s):  
E. D. Solozhentsev
Keyword(s):  
Quality Of Life ◽  
Artificial Intelligence ◽  
Probabilistic Models ◽  
Human Life ◽  
Special Software ◽  
Human Quality ◽  
Relationship Of ◽  
The Relationship

The scientific problem of economics “Managing the quality of human life” is formulated on the basis of artificial intelligence, algebra of logic and logical-probabilistic calculus. Managing the quality of human life is represented by managing the processes of his treatment, training and decision making. Events in these processes and the corresponding logical variables relate to the behavior of a person, other persons and infrastructure. The processes of the quality of human life are modeled, analyzed and managed with the participation of the person himself. Scenarios and structural, logical and probabilistic models of managing the quality of human life are given. Special software for quality management is described. The relationship of human quality of life and the digital economy is examined. We consider the role of public opinion in the management of the “bottom” based on the synthesis of many studies on the management of the economics and the state. The bottom management is also feedback from the top management.

DIAGNOSING QUALITY OF FRICTION SYSTEMS OF MECHANISMS OF DEVICES

2019 ◽  
Vol 1 (7) ◽  
pp. 10-13
Author(s):  
D. Yu. Ershov ◽  
I. N. Lukyanenko ◽  
E. E. Aman
Keyword(s):  
Surface Defects ◽  
Diagnostic Methods ◽  
Design Parameters ◽  
Diagnostic Model ◽  
Mechanical Assemblies ◽  
Local Defects ◽  
Relationship Of ◽  
The Relationship ◽  
Production And Operation

The article shows the need to develop diagnostic methods for monitoring the quality of lubrication systems, which makes it possible to study the dynamic processes of contacting elements of the friction systems of instrument mechanisms, taking into account roughness parameters, the presence of local surface defects of elements and the bearing capacity of a lubricant. In the present article, a modern diagnostic model has been developed to control the quality of the processes of production and operation of friction systems of instrument assemblies. With the help of the developed model, it becomes possible to establish the relationship of diagnostic and design parameters of the mechanical system, as well as the appearance of possible local defects and lubricant state, which characterize the quality of friction systems used in many mechanical assemblies of the mechanisms of devices. The research results are shown in the form of nomograms to assess the defects of the elements of friction mechanisms of the mechanisms of the devices.

scholarly journals Study on the relationship of depression, anxiety, lifestyle and eating habits with the severity of reflux esophagitis

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Rongxin Wang ◽  
Jing Wang ◽  
Shuiqing Hu
Keyword(s):  
Quality Of Life ◽  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Reflux Esophagitis ◽  
Eating Habits ◽  
Positive Correlation ◽  
Relationship Of ◽  
The Relationship

Abstract Background The etiology of reflux esophagitis (RE) is multi-factorial. This study analyzed the relationship of depression, anxiety, lifestyle and eating habits with RE and its severity and further explored the impact of anxiety and depression on patients’ symptoms and quality of life. Methods From September 2016 to February 2018, a total of 689 subjects at Xuanwu Hospital Capital Medical University participated in this survey. They were divided into the RE group (patients diagnosed with RE on gastroscopy, n = 361) and the control group (healthy individuals without heartburn, regurgitation and other gastrointestinal symptoms, n = 328). The survey included general demographic information, lifestyle habits, eating habits, comorbidities, current medications, the gastroesophageal reflux disease (GERD) questionnaire (GerdQ), the Patient Health Questionnaire-9 depression scale and the General Anxiety Disorder-7 anxiety scale. Results The mean age and sex ratio of the two groups were similar. Multivariate logistic regression analysis identified the following factors as related to the onset of RE (p < 0.05): low education level; drinking strong tea; preferences for sweets, noodles and acidic foods; sleeping on a low pillow; overeating; a short interval between dinner and sleep; anxiety; depression; constipation; history of hypertension; and use of oral calcium channel blockers. Ordinal logistic regression analysis revealed a positive correlation between sleeping on a low pillow and RE severity (p = 0.025). Depression had a positive correlation with the severity of symptoms (rs = 0.375, p < 0.001) and patients’ quality of life (rs = 0.306, p < 0.001), whereas anxiety showed no such association. Conclusions Many lifestyle factors and eating habits were correlated with the onset of RE. Notably, sleeping on a low pillow was positively correlated with RE severity, and depression was positively related to the severity of symptoms and patients’ quality of life.

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