Documentary Support of Internal Control of Transactions with Current Assets

2020 ◽  
pp. 236-250
Author(s):  
Olha Puhachenko ◽  
◽  
Tatiana Fomina ◽  
Keyword(s):  
Internal Control ◽  
Graphical Representation ◽  
Balance Sheet ◽  
Actual State ◽  
Financial Situation ◽  
Initial Cost ◽  
Preparatory Working ◽  
Composition And Structure ◽  
Financial Investments ◽  
The One

Documentary support of internal control of transactions with current assets has been considered in the article. The objective of the article is to summarize documentation of internal control of transactions with current assets and to present the forms of work papers of an internal controller for the object in order to improve organization and methods of internal control. This study of internal control documentation of current assets was conducted using methods of analysis, generalization, grouping and comparison. The method of graphical representation was applied in the development of certain forms of work papers. It is established that at present there is no legislative regulation of the procedure for documenting internal control, which, on the one hand, complicates the activities of internal controllers, and on the other hand, it gives some autonomy in the selection and application of specific documents. Documenting internal control of transactions with current assets through the use of organizational and preparatory, working and final reporting documentation will enable achieving the objectives in the most efficient, effective and economical way for the entity. Twenty forms of work papers of the internal controller on transactions with current assets have been developed, namely on verification of: composition and structure of current assets; checking the composition and share of individual stocks in current assets; correctness of the assignment of certain types of stocks to the relevant accounts; correctness of the formation of initial cost of certain types of stocks; correctness of the value of inventories in line 1100 "Inventories" of the Balance Sheet (Statement of financial situation) of an enterprise; composition and structure of current biological assets; correct entry of animal crop; composition and share of receivables in current assets; correctness of the formation of data on receivables and analysis of its structure; terms and ways of occurrence of receivables; comparison of the amount of receivables with the data of the counterparty; grouping of receivables by maturity; assessment of the state of contractual discipline and methods of influencing debtors; correctness of registration of transactions with accountable persons; completeness and timeliness of reporting of accountable persons (separately for each accountable person); the order of accounting for current financial investments; composition and structure of money and their equivalents; procedure for accounting for future expenses; composition and structure of other current assets; availability and procedure for the formation of amounts under additional items of current assets of the Balance Sheet (Statement of financial situation) and a letter of request sent to the counterparty to confirm the reality of receivables. The presented work papers are part of the methodological support of internal control of certain current assets. Their practical use in the activities of internal controllers will allow obtaining, investigating, summarizing, grouping and visualizing information about the actual state of the object under study. Prospects for further research are seen in the deepening of the scientific component of documentation of internal control, development of document classification for the subjects of control powers and presentation of forms of work papers for various objects.

Proof Theory of the Cut Rule

2018 ◽  
Author(s):  
J. R. B. Cockett ◽  
R. A. G. Seely
Keyword(s):  
Proof Theory ◽  
Graphical Representation ◽  
Basic Component ◽  
Graphical Representations ◽  
Mathematical Language ◽  
Basic Logic ◽  
Cut Rule ◽  
Structural Rules ◽  
The One ◽  
Categorical Semantics

This chapter describes the categorical proof theory of the cut rule, a very basic component of any sequent-style presentation of a logic, assuming a minimum of structural rules and connectives, in fact, starting with none. It is shown how logical features can be added to this basic logic in a modular fashion, at each stage showing the appropriate corresponding categorical semantics of the proof theory, starting with multicategories, and moving to linearly distributive categories and *-autonomous categories. A key tool is the use of graphical representations of proofs (“proof circuits”) to represent formal derivations in these logics. This is a powerful symbolism, which on the one hand is a formal mathematical language, but crucially, at the same time, has an intuitive graphical representation.

scholarly journals Parallel One-Step Control of Parametrised Boolean Networks

Mathematics ◽  
2021 ◽  
Vol 9 (5) ◽  
pp. 560 ◽  
Author(s):  
Luboš Brim ◽  
Samuel Pastva ◽  
David Šafránek ◽  
Eva Šmijáková
Keyword(s):  
Control Problem ◽  
Boolean Networks ◽  
Actual State ◽  
Worst Case ◽  
Symbolic Data ◽  
One Step ◽  
The One ◽  
Step Control ◽  
Symbolic Algorithm ◽  
Naive Approach

Boolean network (BN) is a simple model widely used to study complex dynamic behaviour of biological systems. Nonetheless, it might be difficult to gather enough data to precisely capture the behavior of a biological system into a set of Boolean functions. These issues can be dealt with to some extent using parametrised Boolean networks (ParBNs), as this model allows leaving some update functions unspecified. In our work, we attack the control problem for ParBNs with asynchronous semantics. While there is an extensive work on controlling BNs without parameters, the problem of control for ParBNs has not been in fact addressed yet. The goal of control is to ensure the stabilisation of a system in a given state using as few interventions as possible. There are many ways to control BN dynamics. Here, we consider the one-step approach in which the system is instantaneously perturbed out of its actual state. A naïve approach to handle control of ParBNs is using parameter scan and solve the control problem for each parameter valuation separately using known techniques for non-parametrised BNs. This approach is however highly inefficient as the parameter space of ParBNs grows doubly exponentially in the worst case. We propose a novel semi-symbolic algorithm for the one-step control problem of ParBNs, that builds on symbolic data structures to avoid scanning individual parameters. We evaluate the performance of our approach on real biological models.

Optimized Based on Cloud Model Extension Assessment of Slope Stability

2010 ◽  
Vol 163-167 ◽  
pp. 2709-2714
Author(s):  
Feng Guo ◽  
Wei Ya Xu ◽  
Fei Xu
Keyword(s):  
Slope Stability ◽  
Cloud Model ◽  
Assessment Model ◽  
Actual State ◽  
Hydropower Project ◽  
Model Extension ◽  
Project Construction ◽  
The One ◽  
Cloud Model Theory

Evaluation of slope stability in the hydropower project construction is extremely important. This Cloud Model will be introduced to the matter-element extension, the extension assessment is proposed based on the sutra field division of the slope stability assessment model. This method combines the Cloud Model theory and the advantages of the extension assessment .On the one hand, the division of the sutra field by means of Cloud Model can overcome the "hard" division of the evils. On the other hand,with different values of Cloud Drops as a sutra field, the statistical results of Cloud Drops can be used as last stable assessment results. Project case study shows that compared with the conventional method, results of the method of extension are more accurate, which fully accorded with the actual state, proving optimized based on Cloud Model extension assessment of slope stability feasible and effective.

scholarly journals Data assimilation in Agent-based models using creation and annihilation operators

2019 ◽  
Author(s):  
Daniel Tang
Keyword(s):  
Real World ◽  
Null Model ◽  
The State ◽  
Actual State ◽  
Agent Based Models ◽  
Agent Based ◽  
Predator Prey ◽  
Predator Prey Model ◽  
The One ◽  
The Relationship

Agent-based models are a powerful tool for studying the behaviour of complex systems that can be described in terms of multiple, interacting ``agents''. However, because of their inherently discrete and often highly non-linear nature, it is very difficult to reason about the relationship between the state of the model, on the one hand, and our observations of the real world on the other. In this paper we consider agents that have a discrete set of states that, at any instant, act with a probability that may depend on the environment or the state of other agents. Given this, we show how the mathematical apparatus of quantum field theory can be used to reason probabilistically about the state and dynamics the model, and describe an algorithm to update our belief in the state of the model in the light of new, real-world observations. Using a simple predator-prey model on a 2-dimensional spatial grid as an example, we demonstrate the assimilation of incomplete, noisy observations and show that this leads to an increase in the mutual information between the actual state of the observed system and the posterior distribution given the observations, when compared to a null model.

scholarly journals Jihadist war or a challenge of disintegration?

2019 ◽  
Vol 31 (4) ◽  
pp. 233-250
Author(s):  
Péter Balogh
Keyword(s):  
Developed Countries ◽  
Actual State ◽  
Islamic State ◽  
Global Context ◽  
Terrorist Organization ◽  
Socio Demographic Factors ◽  
The Developed Countries ◽  
The One ◽  
Foreign Fighters

In this paper we introduce some relevant research results about the role of social embeddedness and social resources in the sphere of social conflicts and violence. In accordance with the actual state of the investigation process the outcomes presented in this analysis are focusing on the activities of the so called ‘Islamic State’or ISIS – considered to be a rather effective terrorism exporter recently. After briefly outlining the broader – global – context of terrorist organizations, the particular characteristics of the activities of ISIS and some elements of the conceptual frame, the study highlights empirically two potential explaining factors of the success of the terrorist organization. On the one hand the influencing network – primarily linked to the cyber sphere – of the Islamic State is explored, demonstrating a notable focus on the developed countries of Europe. On the other hand the paper summarizes the main conclusions from a case study on the recruitment base of the militants in Brussels of the terrorist organization investigating the relationship between the territorial distribution of the ISIS foreign fighters in city and the extent of segregation of the Islamic population in the different districts, including also certain socio-demographic factors to shed light on the significance of the broader – unfavourable – social context.

scholarly journals Use of Thermodynamic Orientors to Assess the Efficiency of Ecosystems: A Case Study in the Lagoon of Venice

2002 ◽  
Vol 2 ◽  
pp. 255-260 ◽  
Author(s):  
Simone Bastianoni
Keyword(s):  
Aquatic Ecosystems ◽  
Fish Farming ◽  
Venice Lagoon ◽  
Ecological Systems ◽  
Actual State ◽  
Lagoon Of Venice ◽  
The Past ◽  
Comparison Results ◽  
The One

So-called orientors have been introduced at the interface between ecology and thermodynamics. Two have been chosen here to compare the characteristics of five ecological systems: exergy, which is related to the degree of organization of a system and represents the biogeochemical energy of a system, and emergy, which is defined as the total amount of solar energy directly or indirectly required to generate a product or a service. They represent two complementary aspects of a system: the actual state and the past work needed to reach that state. The ratio of exergy to the emergy flow indicates the efficiency of an ecosystem in producing or maintaining its organization.The main system under study is a portion of the Venice Lagoon, which is used as a fish farming basin. Four other aquatic ecosystems were considered for comparison. Results show that the ecosystem within the Venice Lagoon is the one with the highest efficiency in transforming the available inputs in organization of the system. This fact is due to human intervention, which is very limited but also very effective.

Tone Management

2013 ◽  
Vol 89 (3) ◽  
pp. 1083-1113 ◽  
Author(s):  
Xuan Huang ◽  
Siew Hong Teoh ◽  
Yinglei Zhang
Keyword(s):  
Balance Sheet ◽  
Cash Flows ◽  
Stock Option ◽  
Earnings Restatements ◽  
Future Earnings ◽  
Accruals Management ◽  
Perception Management ◽  
The One ◽  
Return Effect ◽  
Earnings Press Releases

ABSTRACT We investigate whether and when firms manage the tone of words in earnings press releases, and how investors react to tone management. We estimate abnormal positive tone, ABTONE, as a measure of tone management from residuals of a tone model that controls for firm quantitative fundamentals such as performance, risk, and complexity. We find that ABTONE predicts negative future earnings and cash flows, is positively associated with upward perception management events, such as, just meeting/beating thresholds, future earnings restatements, SEO, and M&A, and is negatively associated with a downward perception management event, stock option grants. ABTONE has a positive stock return effect at the earnings announcement and a delayed negative reaction in the one and two quarters afterward. Balance sheet constrained firms and older firms are more likely to employ tone management over accruals management. Overall, the evidence is consistent with managers using strategic tone management to mislead investors about firm fundamentals.

An Approach to Dynamic Fusion of the Knowledge Maps of an Activities Process

2015 ◽  
Vol 7 (4) ◽  
pp. 1-26 ◽  
Author(s):  
Menaouer Brahami ◽  
Baghdad Atmani ◽  
Nada Matta
Keyword(s):  
Graphical Representation ◽  
Knowledge Engineering ◽  
Decision Support Tool ◽  
Knowledge Mapping ◽  
Fusion Algorithm ◽  
Knowledge Maps ◽  
New Approach ◽  
Support Tool ◽  
Mapping Techniques ◽  
The One

The interest of companies for a greater valuation of their information, knowledge and competency is increasing. These companies have a knowledge capital (tacit and explicit) often poorly exploited. These information resources include knowledge and information useful and necessary to the execution of trades' processes and that it will be captured and formalized by using knowledge engineering methods, such as knowledge mapping techniques. In this context, the authors present a new approach to dynamic fusion of knowledge maps for an activities process that builds on the one hand, the graphical representation of the knowledge mapping and the boolean modelling of the graph (MBG). On the other hand, the authors' fusion algorithm of the maps which relies on notions of “index” type which allows determines the type of node of map to merge their fusion algorithm of the maps which relies on notions of “index” type which allows determines the type of node to merge and on notions of the boolean modelling of the knowledge maps. The authors finally implemented this algorithm to obtain experimental results. This result can be used as a decision support tool, whether individual or collective.

The “need to know” and the lack of online transparency among political parties

2015 ◽  
Vol 9 (1) ◽  
pp. 85-103
Author(s):  
Beatriz Cuadrado-Ballesteros ◽  
Luis Andrés Vaquero-Cacho
Keyword(s):  
Political Parties ◽  
Graphical Representation ◽  
Balance Sheet ◽  
Public Information ◽  
Financial Information ◽  
Content Type ◽  
Income Statement ◽  
Robust Control System ◽  
Political Foundations ◽  
Management Report

Purpose – This paper aims to analyse the level of informative transparency among Spanish political parties and political foundations, according to general and descriptive information (e.g. contact, ideas and values, electoral programmes, members, etc.) and economic, governance and financial information. Design/methodology/approach – The situation of the parties in each year is represented by a biplot, which is a graphical representation of a multivariate sample. The data for this analysis were obtained from the reports published by Fundación Compromiso y Transparencia (Foundation for Integrity and Transparency) for 2011 and 2012. Findings – This paper evidences the existence of serious problems of opacity, especially in relation to financial information (balance sheet, income statement, annual accounts and audit report) and information on the fulfilment of goals and programmes (management report and compliance report). Originality/value – This is the first attempt to analyse statistically the level of transparency of political parties and foundations, showing the need for a robust control system and for mechanisms to penalise conduct that limits citizens’ access to public information.

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