Contraction Characteristics Research Articles

Правовое регулирование каршеринга: научно-практический комментарий

The article analyzes the legal regulation of short-term car rental relations. As a result of the study, the author comes to the conclusion that the complex subject composition of persons involved in the provision of carsharing services does not always allow in practice to give the correct qualification to relationships, which leads to incorrect application of the law. The paper discusses the main characteristics of contracts that mediate the process of providing services for short-term car rental.

Differential Employment Quality and Educational Inequities in Mental Health: A Causal Mediation Analysis.

In the United States, inequities in mental distress between those more and less educated have widened over recent years. Employment quality, a multidimensional construct reflecting the relational and contractual features of employer-employee relationships, may mediate this inequity throughout adulthood, yet no study has examined the extent of this mediation in the United States, or how it varies across racialized and gendered populations. Using the information on working-age adults from the 2001 to 2019 Panel Study of Income Dynamics, we construct a composite measure of employment quality via principal component analysis. Using this measure and the parametric mediational g-formula, we then estimate randomized interventional analogs for natural direct and indirect effects of low baseline educational attainment (≤high school: no/yes) on the end-of-follow-up prevalence of moderate mental distress (Kessler-6 Score ≥5: no/yes) overall and within subgroups by race and gender. We estimate that low educational attainment would result in a 5.3% greater absolute prevalence of moderate mental distress at the end of follow-up (randomized total effect: 5.3%, 95% CI = 2.2%, 8.4%), with approximately 32% of this effect mediated by differences in employment quality (indirect effect: 1.7%, 95% CI = 1.0%, 2.5%). The results of subgroup analyses across race and gender are consistent with the hypothesis of mediation by employment quality, though not when selecting on full employment (indirect effect: 0.6%, 95% CI = -1.0%, 2.6%). We estimate that approximately one-third of US educational inequities in mental distress may be mediated by differences in employment quality.

Real-time ultrasound demonstration of uterine isthmus contractions during pregnancy

Asymptomatic isthmic contractions are a frequent physiological phenomenon in pregnancy, sometimes triggered by bladder voiding. They can interfere with proper cervical length assessment and may lead to false images of placenta previa. However, there is limited research on the prevalence and characteristics of these contractions. This study aimed to determine the prevalence and characteristics of isthmic contractions after bladder voiding in the second trimester of pregnancy, to evaluate their effect on cervical length assessment, and to propose a new method for the objective assessment of the presence and intensity of isthmic contractions. In this prospective observational study, long videos of the uterine cervix were recorded in 30 singleton pregnancies during the second trimester of pregnancy after bladder voiding. Isthmic length and cervicoisthmic length changes were assessed over time. The isthmic length was measured using a new approach, which involved calculating the distance from the base of the cervix to the internal os, including the isthmus. Isthmic contractions were observed in 43% of pregnant women (95% confidence interval, 26%-62%) after bladder voiding. The median time for complete isthmus relaxation was 19.7 minutes (95% confidence interval, 15.0 to not available). No substantial differences in maternal characteristics were found between individuals with and without contractions. The proposed method for measuring isthmic length provided an objective assessment of the presence and intensity of isthmic contractions. A cutoff of 18 mm in isthmic length allowed for the distinction of pregnant women presenting a contraction. In addition, the study identified a characteristic undulatory pattern in the relaxation of the isthmus in half of the cases with contractions. Isthmic contractions are a common occurrence after bladder voiding in the second trimester of pregnancy and may interfere with proper cervical length assessment. We recommend performing cervical assessment at least 20 minutes after bladder voiding to reduce the risk of bias in cervical length measurement and to avoid false images of placenta previa. The new method for measuring isthmic length provides an objective way to assess the presence and intensity of isthmic contractions. Further research is needed to understand the role of isthmic contractions in the physiology of pregnancy and birth.

Flattening Energy-Consumption Curves by Monthly Constrained Direct Load Control Contracts

California Utility Firm Implements Innovative Model, Reducing Costs by 4% A California utility firm has successfully implemented a pioneering model to balance electricity demand and supply while minimizing costs. By utilizing direct load control contracts (DLCCs), the firm can reduce energy consumption during peak hours. Researchers developed an integer stochastic dynamic optimization problem that considers monthly and annual constraints, allowing for effective execution of DLCCs. Incorporating a “reduce-to-threshold” policy to flatten energy-consumption curves during high demand, the model was verified using real data from the California Independent System Operator. When implemented, the utility firm achieved an impressive cost reduction of approximately 4%. Sensitivity analysis was conducted to enhance customer experience and improve DLCC contract features. The success of this innovative model highlights the potential of DLCCs and advanced optimization techniques in the energy sector, offering a blueprint for other utility companies seeking to optimize grid stability and reduce costs.

Research on smart contract vulnerability detection method based on domain features of solidity contracts and attention mechanism

The smart contract, a self-executing program on the blockchain, is key to programmable finance. However, the rise of smart contract use has also led to an increase in vulnerabilities that attract illegal activity from hackers. Traditional manual approaches for vulnerability detection, relying on domain experts, have limitations such as low automation and weak generalization. In this paper, we propose a deep learning approach that leverages domain-specific features and an attention mechanism to accurately detect vulnerabilities in smart contracts. Our approach reduces the reliance on manual input and enhances generalization by continuously learning code patterns of vulnerabilities, specifically detecting various types of vulnerabilities such as reentrancy, integer overflow, forced Ether injection, unchecked return value, denial of service, access control, short address attack, tx.origin, call stack overflow, timestamp dependency, random number dependency, and transaction order dependency vulnerabilities. In order to extract semantic information, we present a semantic distillation approach for detecting smart contract vulnerabilities. This approach involves using a syntax parser, Slither, to segment the code into smaller slices and word embedding to create a matrix for model training and prediction. Our experiments indicate that the BILSTM model is the best deep learning model for smart contract vulnerability detection task. We looked at how domain features and self-attentiveness mechanisms affected the ability to identify 12 different kinds of smart contract vulnerabilities. Our results show that by including domain features, we significantly increased the F1 values for 8 different types of vulnerabilities, with improvements ranging from 7.35% to 48.58%. The methods suggested in this study demonstrate a significant improvement in F1 scores ranging from 4.18% to 38.70% when compared to conventional detection tools like Oyente, Mythril, Osiris, Slither, Smartcheck, and Securify. This study provides developers with a more effective method of detecting smart contract vulnerabilities, assisting in the prevention of potential financial losses. This research provides developers with a more effective means of detecting smart contract vulnerabilities, thereby helping to prevent potential financial losses.

Nudging Payment Behavior: Evidence from a Field Experiment on Pay-as-You-Go Off-Grid Electricity

Abstract This paper reports results from a randomized control trial with a pay-as-you-go (PAYG) solar system provider in Pakistan. In the default treatment, customers are told the amount to pay every month to keep the system active. In a first treatment, customers are assisted in planning this monthly payment. A second treatment discloses that payments can be made flexibly within the month. This disclosure may reduce contract cancellation by helping minimize transaction costs but may increase contract complexity and reduce discipline. A third treatment combines flexibility with assistance in planning payments. Disclosing flexibility increases contract cancellation relative to the default, but combining flexibility with planning offsets this effect. Treatment effects appear stronger among users facing high mental constraints and transaction costs. These findings support the idea that behavioral factors, such as inattention and commitment problems, lay behind the negative impact of flexibility on cancellation. The results suggest that providers of PAYG systems may face a trade-off between disclosing complex contractual features and customer retention. Planning helps customers handle the added complexity.

P-514 Uterine Contractility during Follicle Aspiration and Embryo Transfer and IVF/ICSI Outcomes: the WAVES study

Abstract Study question What is the influence of uterine contractility of in-vitro fertilisation (IVF) patients at follicle aspiration (FA) and embryo transfer (ET) on clinical pregnancy outcomes? Summary answer At time of embryo transfer, a lower contraction frequency, and increased contraction coordination is associated with more favourable chances of ongoing pregnancy after IVF/ICSI treatment. What is known already Uterine peristalsis is the rhythmic, wave-like motion of the subendometrial layer of the uterus. Various subjective methods using visual interpretation suggest that uterine peristalsis features are different in the various stages of the menstrual cycle, and they are thought to be important for fertility and early embryo implantation. Recently, a new automated quantitative method to measure uterine contractility was validated in a small number of IVF patients to analyse uterine peristalsis on transvaginal ultrasound (TVUS) recordings with speckle-tracking. With this method a new contraction feature – coordination – can be assessed alongside frequency, direction, amplitude. Study design, size, duration This study is part of an ongoing multi-centre prospective observational cohort study investigating uterine contractility on TVUS. Our study included patients undergoing IVF/ICSI treatment with good quality TVUS recordings from 2017 to 2023. Patients received fresh ET on Day 3 or Day 5. Participants/materials, setting, methods 128 IVF/ICSI patients undergoing fresh ET were included from participating centres. Patients underwent TVUS within 1 hour prior to FA(n = 61/128), and/or within one hour before ET (n = 67/128). Uterine contraction frequency (CF), amplitude, velocity and coordination were measured by applying dedicated speckle tracking and strain analysis. The primary outcome was ongoing pregnancy (OP, viable pregnancy >10 weeks gestational age). The independent T-test and Mann-Whitney U test were applied to compare features between groups. Main results and the role of chance 39.1% of the IVF/ICSI patients (50/128) achieved ongoing pregnancy. Most patients underwent IVF/ICSI treatment due to a male factor (29.0%) or idiopathic subfertility (31.9%). Age, BMI and embryo quality were comparable for the pregnant vs. non-pregnant groups (p > 0.05 for all). CF was significantly higher during FA vs. ET (1.70±0.26 vs. 1.54±0.23,[RC(1] p < 0.001), as well as contraction velocity (0.79±0.22 vs 0.63±0.16, p < 0.001). Contraction amplitude was also lower during ET vs. FA (0.06 IQR 0.03 vs. 0.08 IQR 0.04, p < 0.001[RC(2] ). During FA, no significant differences were seen in contraction features for pregnant vs. non-pregnant groups (all p > 0.05). At ET, a lower mean CF was significantly associated with OP(1.46 ±0.18 vs. 1.57±0.19 [RC(3] contraction/min, p = 0.016), as well as presence of more coordinated uterine contractions (0.22 ±0.09 vs. 0.33±0.14, p < 0.001[RC(4] ). No significant differences were found for the features of amplitude and velocity. Limitations, reasons for caution Further validation of these results is ongoing, including expansion of the sample size. No sub-analysis has yet been done to assess the effect of additional IVF/ICSI treatment characteristics (i.e. stimulation protocol, type of subfertility) on uterine contractility and chance of pregnancy. Wider implications of the findings Uterine contractility changes its character depending on the timing of IVF treatment, with different characteristics seen at FA vs. ET. The most favourable contraction profile for ongoing pregnancy after ET seems to be uterine contractions with relatively low frequency and good coordination. These findings may support decision-making at ET. Trial registration number not applicable

Multivalued neutrosophic fractals and Hutchinson-Barnsley operator in neutrosophic metric space

In this article, we introduce the concept of multivalued fractals in neutrosophic metric spaces using an iterated multifunction system made up of a finite number of neutrosophic B-contractions and neutrosophic Edelstein contractions. Further, we show that multivalued fractals exist and are unique in both complete neutrosophic metric spaces and compact neutrosophic metric spaces and investigate the Collage theorem in order to study multivalued neutrosophic fractals in neutrosophic metric spaces. Also, we establish the neutrosophic contraction characteristics of the Hutchinson-Barnsley operator on the neutrosophic hyperspace and Hausdorff neutrosophic metric spaces.

A comprehensive survey on blockchain-based healthcare industry: applications and challenges

Blockchain has attracted a lot of interest since its publication because to its unique characteristics of immutability, decentralization, smart contract, and consensus mechanism. Today’s healthcare systems are facing many issues in the era of digital health transformation and the growth of electronic health records. Blockchain has the potential to provide solutions to a variety of electronic health record (EHR)-related challenges, including data management, security, data sharing and patient privacy. This paper represents a blockchain-based healthcare industry survey; it includes many research publications in high-ranking scientific journals in recent years from 2016 to 2022. We adopt the preferred reporting items for systematic reviews and meta-analyses (PRISMA) approach and aspects. This work is based on five databases: Elsevier, Springer, IEEE Xplore, PubMed and MDPI. The number of studies included in this study was 56. We found that researchers attempted to use blockchain technology to assist patients and healthcare providers in diagnosis and data processing, as well as including multiple entities. Our study discusses the potential of blockchain technology, its roles and benefits in healthcare, aiming to solve several problems such as data management, data sharing, access control, data security and privacy, which are missed in the conventional healthcare system.

Influence of intermediate principal stress ratio on strength and deformation characteristics of frozen sandy soil under different moisture contents

Frozen ground often contain non-uniform moisture content and are under true triaxial stress state and their practical engineering application are still explored. The present study is carried out to investigate the strength and deformation characteristics of frozen soil with different moisture contents under true triaxial stress state conditions. A series of true triaxial tests were conducted on frozen soil specimens having constant minimum principal stress (σ3) and constant intermediate principal stress ratio (b). The experimental test results showed that the stress-strain curves represent the strain-hardening characteristics under different test conditions. The intermediate principal stress ratio (b) has a dual effect of strengthening and weakening on the strength of frozen sandy soil. When 0 ≤ b ≤ 0.5, the strengthening effect was found to be dominant in the frozen soil specimen, whereas, the weakening effect was dominant when 0.5 < b ≤ 1. The strength of frozen soil under true triaxial stress state is 8.18% to 36.33% higher under different water content conditions, compared to that under generalized triaxial compression stress state. The difference in deformation between the direction of the intermediate principal stress and the minimum principal stress increased with the increment in the intermediate principal stress ratio value. The volumetric strain in the soil sample initially exhibited the characteristics of shear contraction and then shear dilation.

Modelling and analysis of bad impact of smoking in society with Constant Proportional-Caputo Fabrizio operator

Smoking is now regarded as an epidemic because of the excessive mortality rate and large costs related to it. In line with the arena of the health enterprize, smoking is the third most common cause of mortality among human beings and the most preventable cause of sickness. Intending to study this problem, this manuscript frequently stresses the usage of the hybrid fractional differential operator to evaluate the dynamics of the fractional order quitting smoking version. We study a fractional-order version with a Constant Proportional-Caputo Fabrizio (CPCF) operator to investigate and examine the dynamical transmission of smoking. The qualitative analysis, and well-posedness of the fractional order system are examined. The analysis of the Volterra-type Lyapunov function for global stability is verified with the first and derivative tests. Also, Banach contraction characteristics are used to fulfil the criteria for the uniqueness of the exact solution. A complete discussion of additional analysis of the CPCF operator is furnished. In order to demonstrate the impacts of modifying the fractional order and to validate the theoretical findings, numerical simulations are carried out using an iterative Laplace transform method for a variety of fractional orders. The stability of the iterative scheme is also verified by using Picard’s stable condition from the fixed point theorem. The CPCF operator has a broader definition than the Caputo–Fabrizio (CF) operator, and it elaborates on new insights into the mechanisms of smoking transmission throughout society.

Innovative contract solutions for the AECPGs provision: Which features meet the farmers’ approval? Insights from Emilia-Romagna (Italy)

The agroecological transition promoted worldwide is supported by the European Union Common Agricultural Policy towards different strategies and policy tools. The agri-environmental schemes, offering farmers the possibility to adopt environment-friendly practices (thus mitigating negative externalities/providing positive ones) represent a straightforward example. However, there is dissatisfaction about their effectiveness and efficiency, while their improvement is envisaged through a flexible mix of new instruments: novel contract solutions fostering result-based payments, collective implementation, involving value chains and land tenure systems coupled to environmental conditionality. This paper investigates how farmers from Emilia-Romagna (Italy) perceive these innovative contract solutions as “easy to understand”, “applicable”, “economic beneficial”, and their willingness to enrol. The applied ordered logistic regression models include socio-demographic characteristics, structural features of the holdings, and the farmers’ preference(s) for 13 individual contract features. Farmers’ perceptions are driven by the previous experience acquired from similar measures, key socio-demographic characteristic/holding structural features, and peculiar contractual elements.

Regarding the concept of employment contract as the basis for the emergence of employment legal relationships

The article is devoted to a comprehensive analysis of the concept of an employment contract as a basis for the emergence of labor relations, which characterize the interest and degree of will of the parties to such legal relations. Since the employment contract occupies a central place in the system of labor law, it regulates the will of the parties who conclude it. However, currently the provisions on the employment contract, labor relations arising from such a contract are enshrined in a rather old, in the opinion of the author, normative legal act, which causes the emergence of various approaches in the interpretation of the specific concept of the employment contract. The author considered the concept of an employment contract in accordance with the first part of Article 21 of the Labor Code (hereinafter - the Labor Code of Ukraine), Article 31 of the 2019 draft Labor Code of Ukraine. It was concluded that the concept of an employment contract according to Article 31 of the draft Labor Code of 2019 is more complete and relevant in relation to the definition regulated by the first part of Article 21 of the Labor Code of Ukraine at this stage of the development of legal science and legislation in Ukraine. Exactly in this definition of the concept of an employment contract that the employer's obligation to provide the employee with work and the employee's obligation to personally perform work in the employer's interests appear. Different views of legal scholars on this issue were analyzed and the features of this concept proposed by scientists were investigated. The author outlines the main features of an employment contract, among which it is worth highlighting: the will of the parties, timeliness, compliance with the written form, the extension of guarantees and benefits to the employee, etc. The article defines the moment of the emergence of labor relations, because, according to the author, it is not the same as the moment of concluding an employment contract, and therefore this issue deserves a more detailed consideration. The author also defined the classification and listed the types of employment contracts according to the following standards: according to the time criterion, open-ended, fixed-term employment contracts and contracts concluded for the duration of work are distinguished; according to the form of agreement, they are divided into oral and written; according to the form of labor organization, it is possible to distinguish a contract on out-work, a contract on remote work, an employment contract with non-fixed working hours, etc., and part three of Article 21 of the Labor Code of Ukraine provides for a special form of employment contract - a contract.

Comparison of Medical Treatments According to the Characteristics of Idiopathic Premature Ventricular Contractions: Beta-blockers or Calcium Channel Blockers?

Premature ventricular contractions (PVCs) are a common arrhythmic condition. The first approach in patients with symptomatic and frequent PVC is medical treatment, primarily beta-blockers (BB) or calcium channel blockers (CCB), but it is still unclear which of the two should be chosen. This study investigated which drug treatment would be beneficial according to patient and electrocardiography (ECG) characteristics in patients with idiopathic PVC. We retrospectively analyzed 156 patients with PVC who came to the cardiology outpatient clinic. Seventy-one patients were responsive to BB, and 85 were responsive to CCB. Their demographic and ECG characteristics were compared. The male ratio was higher (p<0.001), and the left ventricular ejection fraction was lower in BB responders than in CCB responders (p<0.001). Although the mean heart rate was higher in BB responders (p<0.001), the initial PVC burden was lower in BB responders than in CCB responders (p<0.001). The PVC QRS duration was longer in BB responders than in CCB responders (p<0.001). Similarly, the coupling interval variability was higher in BB responders (p=0.006). The evaluation of clinical and ECG parameters in patients with frequent idiopathic PVCs may determine whether BBs or CCBs should be chosen as initial treatment. Further prospective studies are needed to verify our findings and establish their clinical applicability.

Dynamic morphology imaging of cardiomyocytes based on AFM

A cardiomyocyte is the basic structural and functional unit of the heart, which is the actual executor of the systolic function. The study of the contraction and relaxation characteristics of cardiomyocyte is of great significance to the physiological behavior and pathology of the heart. How to dynamically express its contraction and relaxation behaviors in 3D has become a challenging issue. Although the video analysis method under the optical microscope can observe the changes in the horizontal direction, it is difficult to describe the changes in the vertical direction. The atomic force microscope (AFM) can accurately express the mechanical and morphological characteristics of the changes in the vertical direction, but it cannot be fully expressed in real time because it is acquired by scanning with a single probe. In order to express the contraction and relaxation characteristics of cardiomyocyte accurately and three dimensionally, a dynamic imaging method in this study is proposed using the periodicity of AFM acquisition and the periodicity of cardiomyocyte contraction. Compared with the optical experiment, it is proven that this method can dynamically represent the contraction and relaxation processes of cardiomyocyte and solve the problem of how to express it in 3D. It brings a new way for the study of physiological characteristics of cardiomyocytes and dynamic imaging by AFM.

A window into land managers’ preferences for new forms of agri-environmental schemes: Evidence from a post-Brexit analysis

Securing the provision of environmental public goods from agriculture is central to addressing the critical challenge of ensuring global food security while halting ecosystem degradation. Agri-environment schemes (AES) are considered to have a key role to play in supporting the transition to more sustainable ways of producing food. Existing evidence suggests that farmers are generally willing to enrol in AES for the delivery of environmental features, but robust policy support requires further exploration of land managers’ preferences and how these interplay with contract features to achieve higher environmental targets. We undertook a discrete choice experiment with land managers in post-Brexit UK, with what can be considered a ‘benchmark’ sample of younger AES-inclined land managers. This provides a window into the future of the UK farming landscape, but also, given the revision of the European Union’s Common Agricultural Policy and other international discussions, it also provides insights into land managers’ preferences for new contract features more widely. Our results suggest that (such type of) land managers are likely to be receptive to a transition to result-based, collaborative schemes supporting landscape-wide interventions in alignment with net zero agendas. These interventions could be done in exchange for levels of compensation similar to current levels. While this raises promise, our results also emphasize challenges, particularly to attract those less generally AES-prone land managers. Payments levels probably need to remain close to the current ones (not lower), farmers’ awareness and support for net-zero agendas need to be reinforced and more interaction between land managers and policy makers will be needed.

The Credit Suisse CoCo wipeout: Facts, misperceptions, and lessons for financial regulation

The Credit Suisse CoCo wipeout: Facts, misperceptions, and lessons for financial regulation

Critical Factors Influencing Adoption of Blockchain-Enabled Smart Contracts in Construction Projects

Construction projects are premised upon contractual arrangements, and contracts constitute the basis of their success. A contract enables execution of work and transfer of payments, tracking of key performance indicators, and facilitation of collaboration among project stakeholders. Historically, construction projects have faced critical challenges due to poor alignment between clients’ expectations, contract terms, and contractor performance. The advent of advanced digital technologies under the concept of Industry 4.0 has the potential to benefit construction projects through application of blockchain-enabled smart contracts. However, the adoption of smart contracts in construction projects is in its early stages, and the factors that will influence its adoption remain unclear. Therefore, this study aimed to explore and establish the critical factors influencing adoption of smart contracts in construction contractual arrangements. This study administered an international questionnaire survey among experienced construction practitioners with involvement in smart contract initiatives and activities. The results obtained from descriptive statistics and fuzzy set-based analysis show that trialability, relative advantage, competitive advantage, and compatibility of smart contracts are the important predictors of the adoption of such contracts. The findings suggest that practitioners share a view that technological characteristics of blockchain-enabled smart contracts are critical to their adoption, regarding the technology’s perceived practicality in improving effectiveness and efficiency of construction projects. This study contributes to technology diffusion research in construction and highlights drivers that require practitioners’ and industry leaders’ attention to ensure successful adoption of smart contracts for cost-effective delivery of construction projects.

2022년 보험법 중요 판례 분석

In the field of insurance law, many precedents continue to emerge, and in particular, an important judgment in the field of insurance law was declared in 2022. Judicial precedents are also a mirror through which we can grasp the issues and problems of the society. The insurance system operated in order for the people to be guaranteed through private insurance in preparation for various risks has the characteristics of a speculative contract and a bona fide contract. In addition, many disputes are inevitable due to the nature of the system, such as stipulating various reasons for exemption in insurance terms and conditions. Case law has been an important milestone in the field of insurance so far, including the invalidity of ineffective contracts, the relationship between the obligation to explain insurance contracts under Article 638-3 of the Commercial Act and Article 3, Paragraph 4 of the Act on Regulation of Standard Contract Terms, and the scope of application in the case of exemption from driving without a license. , Intentional exemption of personal insurance, drunk driving, driving without a license, death insurance of others and the effect of lack of consent by the insured, designation and change of insurance beneficiary, requirements for opposition, and unilateral acts without the other party. In various insurance precedents sentenced in 2022, the scope of recognition of subrogation by the insurer, measures to prevent leakage and damage prevention obligations, and the problem of applicability of costs, insurance for the purpose of illegal acquisition of insurance money and Article 103 of the Civil Act, contract invalidity, and aftereffects Issues such as the relationship between the insurance money and the death insurance money, the leakage of the loss insurance money, and the recognition of the subrogation of the right to claim became issues. In these precedents, some rationality and validity are acknowledged. However, in some judgments, there are also disappointing parts. In particular, it is very problematic that the insurer’s subrogation of claim rights is not allowed for voluntary non-payment of indemnity insurance. Reconsideration is required in terms of economics of litigation or reasonable resolution of disputes. Through critical examination of precedents, it is necessary to continue to play the role of a milestone in setting the future direction of precedents in the insurance field.

공인회계사 독립성의 특수성과 공동주택에 대한 회계감사의 관계

The duties of a certified public accountant are divided into an accounting audit that provides information to unidentified third parties, and tax agency, accounting-related appraisal that has a linear structure between a mandator and a mandate. In particular, accounting auditing has the characteristics of a mixed contract centered on a mandate contract, but it is distinctive in that it has an obligation to provide information to a third party. The main conceptual elements of accounting audit are the preparation of financial statements and the existence of generally accepted accounting principles, the existence of an independent third-party certified public accountant, the existence of generally accepted audit standards and professional work performance accordingly, and the expression of opinions on information users. The most significant of these was independence. This is because, through independence, the certified public accountant obtains and retains a trust on objectivity and fairness of auditing not only in terms of mental independence but also in appearance.&#x0D; There are various systems that support the independence of accounting audits, including the general provisions of Article 15, Paragraph 1 of the Certified Public Accountant Act, the restriction of functions of Articles 21 and 33, the designation system of the External Audit Act, and the prohibition of preparing financial statements. Furthermore, the Code of Ethics for Certified Public Accountants also functions as a practical disciplinary code, and since it is influenced by International Ethics Standard Board for Accountants, the independence of CPA is becoming a global standard.&#x0D; We also reviewed the accounting audit of multi-family housing including apartment houses, which is a representative area of accounting audit other than external audit. Although the purpose of the accounting audit of apartment houses may be somewhat different from that of the company, the basic principle and essence of the audit is the same, and the independence of certified public accountants must be strictly maintained. In particular, it has something in common with Article 21 of the Certified Public Accountant Act in that the simultaneous performance of accounting audit and bookkeeping violates independence.&#x0D; The independence of a certified public accountant is a mark derived from accounting audit, which is the exclusive mission of a certified public accountant, and plays a role in enabling third-party information users to use correct information by enabling accounting audits to be performed in an objective and fair position. At the same time, it can be seen that disciplinary procedures and criminal punishment are premised in case of violation of the obligation to maintain independence. Therefore, the independence of certified public accountants, especially in accounting auditing, is a concept with unique characteristics that cannot be found in other field.