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Neraca ◽  
2022 ◽  
Vol 17 (2) ◽  
pp. 1-13
Author(s):  
Tutut Dwi Andayani ◽  
Lilik Nur Indah ◽  
Sobrotul Imtikhanah

This study aims to test the effectiveness of internal control, information asymmetry, suitability of compensation and compliance of accounting rules against tendencies of accounting fraud. This study used quantitative methods with primary data obtained directly from respondents’s answer to questionnaries. The population in this study is all the authorities and responsible for the use of budgeted fubds, accounting implementes and people whose duties are related to the preparation of financial statements and accountability reports ini OPD Kendal Regency. This study used purposive sampling method with 66 respondents as the sample. The data analysis method used in this study was multiple linear regression analysis with IBM SPSS Statistics 21. The results of this research showed that (1) The effectiveness of internal control has a significant effect on the tendency of accounting fraud, (2) Information asymmetry has a significant effect on the tendency of accounting fraud, (3) The suitability of compensation has no significant effect on the tendency of accounting fraud, (4) Compliance of accounting rules has no significant effect on the tendency of accounting fraud, (5) Effectiveness of internal control, information asymmetry, the suitability of compensation and the observance of accounting rules simultaneously have a significant  effect on the tendency of accounting fraud.  


2021 ◽  
Vol 7 (12) ◽  
pp. 113501-113516
Author(s):  
Isabela de Oliveira Carvalho ◽  
Iran Oliveira Do Prado ◽  
Daniely Alves Almada ◽  
Sebastião Ribeiro Xavier Júnior ◽  
Tainá Soares Martins ◽  
...  

Author(s):  
M.D Kopytin ◽  
◽  
E.A Vatolkina ◽  
A.V Kutz ◽  
◽  
...  

2021 ◽  
Vol 2134 (1) ◽  
pp. 012024
Author(s):  
Bulat Galimullin ◽  
Daniil Chirkov ◽  
Artur Gaysin ◽  
Ivan Ashaev

Abstract Cell load evaluation is the one of the tools used for the development of methods to increase quality of service (QoS) in cellular networks. For instance, the analysis of mobile traffic usage can be used for network optimization and management in terms of radio resources. Existing assessing methods, such as drive tests or passive evaluations based on analysis of physical channel indicators are either unreliable, inaccurate, or inconvenient. A cell load evaluation method based on decoding and analysing the control channels is presented. The method can reliably monitor the resource allocations and the throughput in a public mobile cell. A real LTE signal recorded from the eNodeB using software defined radio was analysed. The main indicators of the cell were determined, including the efficiency of using resource blocks, the number of active users, and the cell’s throughput. The accuracy of the algorithm was also evaluated in this paper.


2021 ◽  
pp. 136843022110525
Author(s):  
Xanni Brown ◽  
Julian M. Rucker ◽  
Jennifer A. Richeson

An emerging body of research finds that exposure to the shifting racial demographics of a nation can engender concerns about racial group status among members of the dominant racial group. The present work revisits this finding, probing a broader set of group status concerns than has been examined in most past research. Three experiments exposed four samples of White Americans to racial demographic information or race-neutral control information, then assessed their perception that the relative status of racial groups in the nation would change and the extent to which they were alarmed by such a status shift—that is, status threat. Consistent with past work, what we now term perceived status change increased in response to salient racial demographics information, relative to race-neutral control information, irrespective of participants’ political ideology. Departing from past work, however, the perceived threat associated with changing racial demographics was moderated by political ideology. Specifically, politically conservative White participants demonstrated high levels of group status threat in the neutral control condition that either increased (Study 1a, Study 2) or stayed equally high (Study 1b, Study 3) after exposure to information about a racial shift. In contrast, in all studies, politically liberal White participants demonstrated a modest level of group status threat in the control condition that was attenuated upon exposure to a racial shift. Taken together, these results suggest a polarization of responses to the increasing racial diversity of the nation, one that was not observed even just a few years ago.


2021 ◽  
Vol 2094 (5) ◽  
pp. 052055
Author(s):  
B M Balter ◽  
D B Balter ◽  
V V Egorov ◽  
E Yu Romanova ◽  
M I Podzorova ◽  
...  

Abstract In this paper, variants of the theoretical formalism are presented, which allow one to quantify the information flows in the optimal control system. The fundamental role of feedback is substantiated: observation ↔ control: information circulation through the feedback loop, when the information embedded in the object through its control, at the next time step, returns to the controlling subject in the form of information contained in observations of the object.


2021 ◽  
Vol 2074 (1) ◽  
pp. 012052
Author(s):  
Ping Yu ◽  
Qiang Yang

Abstract The development of remote-control technology of smart home promotes the rapid development of remote-control information. The use of remote-control information is closely related to the transmission efficiency and application of information data. At the same time, the research of remote-control technology of smart home is also the basis of realizing information sharing. To this end, this paper is the development of remote-control information in the new period and the challenge for the smart home remote control technology is expounded, and then on the basis of in-depth study in the new period in remote control information large data storage and management of application analysis, and put forward for the remote-control information data storage strategy, hoping to bring positive influence.


bit-Tech ◽  
2021 ◽  
Vol 4 (1) ◽  
pp. 1-5
Author(s):  
Riki Riki ◽  
◽  
Stefanus Stefanus

Inventory inventory on CV. Mitra Marga Sejahtera often experiences stockpiling of goods so that it wastes more costs and the manual process of recording goods using excel, so that they often experience data corruption and loss of sales data. Forecasting methods are usually used by the sales department in planning (sales planning) based on the results of sales forecasts, so that forecasting information can be useful for Production which uses Moving Average and Exponential Smoothing. the program that has been made using the forecasting method can help manage the stock of goods that will be needed in the coming months, so that store managers can save costs in stock items that are not excessive


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