Accounting theory verbalism

Based on the deductive understanding of current publications in the area of accounting theory, it is determined that it is increasingly acquiring signs of verbalism. It is caused by an excessive enthusiasm for foreign terminology, and without a balanced application in the context of accounting, since it is based on arbitrary interpretations of foreign words, as a result of which the authors fall into a semantic trap. The author emphasizes the importance of focusing not on false verbose scholastic exercises in an attempt to pretend to be the discoverers of certain ephemeris terminologies, but on the real problems of accounting, which negatively affects the state of the domestic economy. It is noted that this happened due to the growing remoteness of accounting theory from pragmatism and the predominance of utopian ideas in it, which have nothing to do with accounting, but is only an adjustment to it in order to sell books that attract buyers by the incomprehensibility of names and ignoring the fundamentals of accounting theory. After all, even such a basic financial and economic category as capital, in many cases began to affect negative numbers, and the “tax shield of an enterprise” – depreciation is considered synonymous with its antipode – depreciation of fixed assets. And instead of at least solving the problem of the targeted use of accumulated financial resources for the simple reproduction of non-current assets, in many cases not only depreciation of fixed assets, but even the capital of the enterprise is directed to the payment of dividends. In addition, the current fashion for foreign-language terms distracts scientists from unsolved problems of methodological support of accounting, obscuring them with verbalism of ephemerality, which never end with at least some pragmatic methodological developments, but only verbose attempts to convince them of their pseudo-relevance, as a result of which the accounting theory goes astray. The possibility of solving the current paradoxes regarding the main accounting categories by using the achievements of predecessors, which are recognized by the classics of accounting theory, is substantiated.

On Perturbation Resilience of Non-uniform k-Center

The Non-Uniform k-center (NUkC) problem has recently been formulated by Chakrabarty et al. [ICALP, 2016; ACM Trans Algorithms 16(4):46:1–46:19, 2020] as a generalization of the classical k-center clustering problem. In NUkC, given a set of n points P in a metric space and non-negative numbers $$r_1, r_2, \ldots , r_k$$ r 1 , r 2 , … , r k , the goal is to find the minimum dilation $$\alpha $$ α and to choose k balls centered at the points of P with radius $$\alpha \cdot r_i$$ α · r i for $$1\le i\le k$$ 1 ≤ i ≤ k , such that all points of P are contained in the union of the chosen balls. They showed that the problem is $$\mathsf {NP}$$ NP -hard to approximate within any factor even in tree metrics. On the other hand, they designed a “bi-criteria” constant approximation algorithm that uses a constant times k balls. Surprisingly, no true approximation is known even in the special case when the $$r_i$$ r i ’s belong to a fixed set of size 3. In this paper, we study the NUkC problem under perturbation resilience, which was introduced by Bilu and Linial (Comb Probab Comput 21(5):643–660, 2012). We show that the problem under 2-perturbation resilience is polynomial time solvable when the $$r_i$$ r i ’s belong to a constant-sized set. However, we show that perturbation resilience does not help in the general case. In particular, our findings imply that even with perturbation resilience one cannot hope to find any “good” approximation for the problem.

Negative Times of the Davey-Stewartson Integrable Hierarchy

We use example of the Davey-Stewartson hierarchy to show that in addition to the standard equations given by Lax operator and evolutions of times with positive numbers, one can consider time evolutions with negative numbers and the same Lax operator. We derive corresponding Lax pairs and integrable equations.

A novel secure biomedical data aggregation using fully homomorphic encryption in WSN

A new method of secure data aggregation for decimal data having integer as well as fractional part using homomorphic encryption is described. The proposed homomorphic encryption provides addition, subtraction, multiplication, division and averaging operations in the cipher domain for both positive and negative numbers. The scheme uses integer matrices in finite field Zp as encryption and decryption keys. An embedded Digital signature along with data provides data integrity and authentication by signature verification at the receiving end. The proposed scheme is immune to chosen plaintext and chosen ciphertext attacks. In the case of homomorphic multiplication, the ciphertext expansion ratio grows linearly with the data size. The computational complexity of the proposed method for multiplication and division is relatively less by 22.87% compared to Brakerski and Vaikantanathan method when the size of the plaintext data is ten decimal digits.

The Development of an Instrument on Negative Fractions to Measure the Cognitive Obstacle Based on Mental Mechanism Stages

The cognitive obstacle is a thinking barrier of pre-service teachers caused by less meaningful learning and the difficult nature of fraction material. The pre-service teachers’ cognitive obstacle measurement is done by giving negative fraction questions that contradict positive fractions. This research objective is to develop an instrument that can measure cognitive obstacles based on mental mechanism stages. This development research uses three stages of 4D development: defining, designing, and developing. The research participants were 71 preservice teachers from two different universities in Malang, Indonesia. The research findings show that questions of a negative fraction have a high level of validity in measuring the cognitive obstacle of preservice teachers. Triangulation is recommended for further research related to cognitive obstacles that arise when solving fraction problems of negative numbers.

Kadomtsev–Petviashvili Hierarchy: Negative Times

The Kadomtsev–Petviashvili equation is known to be the leading term of a semi-infinite hierarchy of integrable equations with evolutions given by times with positive numbers. Here, we introduce new hierarchy directed to negative numbers of times. The derivation of such systems, as well as the corresponding hierarchy, is based on the commutator identities. This approach enables introduction of linear differential equations that admit lifts up to nonlinear integrable ones by means of the special dressing procedure. Thus, one can construct not only nonlinear equations, but corresponding Lax pairs as well. The Lax operator of this evolution coincides with the Lax operator of the “positive” hierarchy. We also derive (1 + 1)-dimensional reductions of equations of this hierarchy.

New Concept of Universal Binary Multiplication and Its Implementation on FPGA

This paper proposes the new improvements of signed binary multiplication equation, signed multiplier, and universal multiplier. The proposed multipliers have low complexity algorithms and are easy to implement into software and hardware. Both signed, and universal multipliers are embedded into FPGA by optimizing the use of LUTs (6-LUT and 5-LUT), carry chain Carry4, and fast carry logics: MUXCYs and XORCYs.Each one is implemented as a serial-parallel multiplier and parallel multiplier. The signed multiplier executes four types of multiplication, i.e., between two operands that each one can be a signed positive (SPN) or signed negative numbers (SNN). The universal multiplier can handle all (nine) types of multiplication, where each operand can be as unsigned(USN), signed positive, and signed negative numbers. For 8x8 bits, signed serial-parallel and signed parallel multipliers occupy19 LUTs and 58 LUTs with a logic time delay of 0.769 ns and 3.600 ns. Besides, for 8x8 bits, serial-parallel and parallel universal multipliers inhabit 21 LUTs and 60 LUTs with a logic time delay of 0.831ns and 3.677 ns, successively.

Some results concerning localization property of generalized Herz, Herz-type Besov spaces and Herz-type Triebel-Lizorkin spaces

In this paper, based on generalized Herz-type function spaces $\dot{K}_{q}^{p}(\theta)$ were introduced by Y. Komori and K. Matsuoka in 2009, we define Herz-type Besov spaces $\dot{K}_{q}^{p}B_{\beta }^{s}(\theta)$ and Herz-type Triebel-Lizorkin spaces $\dot{K}_{q}^{p}F_{\beta }^{s}(\theta)$, which cover the Besov spaces and the Triebel-Lizorkin spaces in the homogeneous case, where $\theta=\left\{\theta(k)\right\} _{k\in\mathbb{Z}}$ is a sequence of non-negative numbers $\theta(k)$ such that \begin{equation*} C^{-1}2^{\delta (k-j)}\leq \frac{\theta(k)}{\theta(j)} \leq C2^{\alpha (k-j)},\quad k>j, \end{equation*} for some $C\geq 1$ ($\alpha$ and $\delta $ are numbers in $\mathbb{R}$). Further, under the condition mentioned above on ${\theta }$, we prove that $\dot{K}_{q}^{p}\left({\theta }\right)$ and $\dot{K}_{q}^{p}B_{\beta }^{s}\left({\theta }\right)$ are localizable in the $\ell _{q}$-norm for $p=q$, and $\dot{K}_{q}^{p}F_{\beta }^{s}\left({\theta }\right)$ is localizable in the $\ell _{q}$-norm, i.e. there exists $\varphi \in \mathcal{D}({\mathbb{R}}^{n})$ satisfying $\sum_{k\in \mathbb{Z}^{n}}\varphi \left( x-k\right) =1$, for any $x\in \mathbb{R}^{n}$, such that \begin{equation*} \left\Vert f|E\right\Vert \approx \Big(\underset{k\in \mathbb{Z}^{n}}{\sum }\left\Vert \varphi (\cdot-k)\cdot f|E\right\Vert ^{q}\Big)^{1/q}. \end{equation*} Results presented in this paper improve and generalize some known corresponding results in some function spaces.

Using the VA Framework to Teach Algebra to Middle School Students With High-Incidence Disabilities

Algebra is considered by many to be a gateway to higher-level mathematics and eventual economic success yet students with and without disabilities often struggle to develop algebra skills. This study builds on the limited understanding of how virtual manipulatives support students with disabilities in the area of algebra by investigating their use within the virtual-abstract (VA) framework. Using a multiple probe across behaviors, replicated across participant design, researchers found a functional relation between the VA framework and student algebraic learning. Mathematical behaviors based on grade-level curriculum included: one-step equations with positive and negative numbers, two-step equations with positive numbers, and two-step equations with positive and negative numbers. All three seventh-grade students with high-incidence disabilities improved their performance on each of the three algebra behaviors during intervention, and all participants maintained their accuracy after intervention, as compared to baseline to maintenance. Detailed results and their implications for practice are discussed further.