scholarly journals CONTEMPORARY TRAINING IN FINANCIAL ACCOUNTING - SYNTHESIS BETWEEN TRADITIONAL METHODS AND NEW DIGITAL INSTRUMENTS

2022 ◽  
Author(s):  
Atanas Atanasov ◽  
Galina Chipriyanova ◽  
Radosveta Krasteva-Hristova ◽  
Kiril Luchkov
Keyword(s):  
Financial Accounting ◽  
Traditional Methods

One Size Fits All?

Methodology ◽  
2012 ◽  
Vol 8 (1) ◽  
pp. 23-38 ◽  
Author(s):  
Manuel C. Voelkle ◽  
Patrick E. McKnight
Keyword(s):  
Repeated Measures ◽  
Structural Equation ◽  
Type I Error ◽  
Equation Modeling ◽  
Type I ◽  
Finite Sample ◽  
Traditional Methods ◽  
Repeated Measures Anova ◽  
Special Cases ◽  
Latent Curve

The use of latent curve models (LCMs) has increased almost exponentially during the last decade. Oftentimes, researchers regard LCM as a “new” method to analyze change with little attention paid to the fact that the technique was originally introduced as an “alternative to standard repeated measures ANOVA and first-order auto-regressive methods” (Meredith & Tisak, 1990, p. 107). In the first part of the paper, this close relationship is reviewed, and it is demonstrated how “traditional” methods, such as the repeated measures ANOVA, and MANOVA, can be formulated as LCMs. Given that latent curve modeling is essentially a large-sample technique, compared to “traditional” finite-sample approaches, the second part of the paper addresses the question to what degree the more flexible LCMs can actually replace some of the older tests by means of a Monte-Carlo simulation. In addition, a structural equation modeling alternative to Mauchly’s (1940) test of sphericity is explored. Although “traditional” methods may be expressed as special cases of more general LCMs, we found the equivalence holds only asymptotically. For practical purposes, however, no approach always outperformed the other alternatives in terms of power and type I error, so the best method to be used depends on the situation. We provide detailed recommendations of when to use which method.

Pengakuan Pendapatan dan Biaya dalam Kaitannya dengan Penentuan Laba Perusahaan Ekspedisi (Studi Kasus pada PT. EMKL Jelutung Subur)

2019 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Yuli Anwar
Keyword(s):  
Accounting Standards ◽  
Financial Accounting ◽  
Recognition Method ◽  
Important Thing ◽  
Storage Service ◽  
Long Time ◽  
Accrual Basis

Revenue and cost recognitions is the most important thing to be done by an entity,  time and the recognition method must be based on the rules from Financial Accounting Standards. Revenue and cost recognition which is done by PT. EMKL Jelutung Subur located on Pangkalpinang, Bangka Belitung province is done by using the accrual basis, and it can be seen with its influences to company profits every year.  This research is useful to get a data and information for preparing this thesis and improving my knowledge and also for comparing between theories accepted against facts applied in the field.  The result of this research shows that PT. EMKL Jelutung Subur has implemented one of the revenue and cost recognition method (accrual basis) continually, so that profit accuracy is accountable to be used for developing this kind of expedition business in order to become a better company. The accuracy is evaluated because all revenues received and cost spent  have clear evidence and found in the period of time.  The evaluation shows there is one thing that miss from revenue and cost recognition done by PT. EMKL Jelutung Subur, that is charge to the customers who use the storage service temporary, because some customers keep their goods for a long time in the warehouse, and it will increase the costs of loading, warehouse maintenance, damaged goods and decreasing a quantity of goods. If the storage service is charged to the customers, PT. EMKL Jelutung Subur will earn additional revenue to cover all the expenses above

Real Time Person Recognition and Attendance Marking Using Holistic Based Approach

2017 ◽  
Vol 7 (7) ◽  
pp. 302
Author(s):  
Reshma P ◽  
Muneer VK ◽  
Muhammed Ilyas P
Keyword(s):  
Face Recognition ◽  
Real Time ◽  
High Accuracy ◽  
Efficient Technique ◽  
Human Face ◽  
Traditional Methods ◽  
Person Recognition ◽  
The Face

Face recognition is a challenging task for the researches. It is very useful for personal verification and recognition and also it is very difficult to implement due to all different situation that a human face can be found. This system makes use of the face recognition approach for the computerized attendance marking of students or employees in the room environment without lectures intervention or the employee. This system is very efficient and requires very less maintenance compared to the traditional methods. Among existing methods PCA is the most efficient technique. In this project Holistic based approach is adapted. The system is implemented using MATLAB and provides high accuracy.

Students’ Experience in Learning Accounting via Open and Distance Learning (ODL)

2020 ◽  
Vol 7 (1) ◽  
pp. 29-40
Author(s):  
Nur Syafiqah Hussin ◽  
Naqiah Awang ◽  
Farah Husna Mohd Fatzel
Keyword(s):  
Distance Learning ◽  
Traditional Classroom ◽  
Financial Accounting ◽  
Way Of Life ◽  
Internet Connection ◽  
New Material ◽  
The Subject ◽  
Open And Distance Learning ◽  
Catch Up ◽  
Almost All

Covid-19 is an unprecedented crisis that has affected almost all industry players including education. It has transformed our way of life and introduced a new normal to how things are done. As an effort to contain the outbreak of pandemic Covid-19, universities have shifted to online learning. In line with this, Universiti Teknologi MARA (UiTM) has decided to execute open and distance learning (ODL) for the current semester until 31 December 2020. ODL introduces a different learning environment as compared to the traditional classroom that requires students to be self-reliant in learning new things. Hence, the purpose of the study is to explore students’ experiences in the process of knowledge transfer through ODL specifically for accounting subjects. A questionnaire was distributed to students who were taking the subject of Introduction to Financial Accounting and Introduction to Cost Accounting in UiTM Pahang Kampus Raub and a total of 206 responses were received. The study found over half of the students enjoy learning through ODL but only one-third were looking forward to having ODL for the next semester. Poor internet connection is the main reason found in the study that makes ODL not preferred by the students. At the same time, few features were highlighted by the students about ODL such as the advantage of pre-recorded video to catch up the new material and flexibility for them to learn at their own pace.

THE NEW WAVE AND ITS INFLUENCE UPON ART UZBEK CINEMA

2019 ◽  
Vol 16 (2) ◽  
pp. 4-8
Author(s):  
Bahodir Ayupov ◽  
Keyword(s):  
Compact Group ◽  
New Wave ◽  
Traditional Methods

At the end of the ÕÕ age 50-60 y.y. new direction arose in cinematograph of Franceunder name "New wave", which has played the greater role in development in histories of movie. The Cardinal principles of this direction became the refusal of traditional methods i.e. refusing from enormous creative groups, as well as from high-priced technician,stage managers have begun to shoot the films in compact group

Normalization Bernstein Basis For Solving Fractional Fredholm-Integro Differential Equation

2018 ◽  
pp. 491
Author(s):  
Abdul Khaleq O. Al-Jubory ◽  
Shaymaa Hussain Salih
Keyword(s):  
Differential Equation ◽  
Approximate Solution ◽  
Linear System ◽  
Differential Equations ◽  
Bernstein Basis ◽  
Traditional Methods ◽  
Integro Differential Equation

In this work, we employ a new normalization Bernstein basis for solving linear Freadholm of fractional integro-differential equations  nonhomogeneous  of the second type (LFFIDEs). We adopt Petrov-Galerkian method (PGM) to approximate solution of the (LFFIDEs) via normalization Bernstein basis that yields linear system. Some examples are given and their results are shown in tables and figures, the Petrov-Galerkian method (PGM) is very effective and convenient and overcome the difficulty of traditional methods. We solve this problem (LFFIDEs) by the assistance of Matlab10.   

Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Pemerintah Daerah Kota Yogyakarta)

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Teguh Erawati
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resource ◽  
Financial Accounting ◽  
System Capacity ◽  
Accounting System ◽  
Financial Report ◽  
Purposive Sampling ◽  
Utility Of Information

The research is to examine the influence of the understanding of local financial accounting system, capacity of human resource and the utility of information tecnology toward the quality of financial report information of yogyakarta government.The used data for the research is primer data. It is the result from questionnaires spreading. The respondence of this research is manager of financial report of yogyakarta local government. The questionnair is spread to 90 respondents, meanwhile that can be proccesd are 63 questionnaires. The method of sample taking is using purposive sampling. Analytic technique of data in this research is using double linier regretion technique.The result of regretion test shows that the local government financial accounting system understanding and the capacity of human resource are not influenced significantly to the quality of local government financial report information, meanwhile the utility of technology is influenced positively to the quality of local government financial report information.keyword: the understanding of local financial accounting system, capacity of human resource, the utility of information technology and quality of local government financial report information.

Logical-to-Physical Device Navigation using Place-and-Route Data as an Alternative to LVS

2006 ◽  
Author(s):  
Roger Nicholson
Keyword(s):  
Failure Analysis ◽  
Focused Ion Beam ◽  
Ion Beam ◽  
Traditional Methods ◽  
Navigation Data ◽  
Use Of Time ◽  
Place And Route ◽  
Physical Layout

Abstract Logical-to-physical device navigation for failure analysis is often used to drive physical probers and focused ion beam tools. Traditional methods of creating navigation data rely upon the use of time consuming Layout-versus-Schematic (LVS) based methods. By using existing place-and-route data, full cross-linked navigation between schematic and physical layout may be achieved in a fraction of the time that it takes for the LVS methods to be used. Place-and-route data offers significantly more information to the analyst than LVS based data.

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