Correct Account Research Articles

Algorithm for Precise Payload Drop From FPV Drone with Account of Wind Strength and Automatic Position Correction

The work is devoted to the development of an automatic system for dropping cargo from an first-person view drone. An analysis of approaches to the construction of this type of system was performed. It is proven that this problem has not been fully solved, which requires the development of new approaches. In order to increase accuracy, it is proposed to use mathematical models that describe the process of cargo unloading. Mathematical models are given that connect such variables as Height, wind speed, drone speed, cargo weight, cargo surface area, wind direction angle relative to the drone, air density. The use of the obtained mathematical models allows you to calculate the coordinates of the reset point. The developed approach was tested in real conditions. The obtained results showed a significant improvement in the accuracy of dropping the load in the presence of a constantly acting wind.

A Contextual Account of Explanation in Logic

Recent approaches to the epistemology of logic, under the title of “anti-exceptionalism about logic”, explicitly adopt what is asserted to be the method of theory choice and the correct account of explanation in the sciences. Without embracing such a doctrine, but still keeping within a broad anti-exceptional trend, the current discussion proposes a contextual theory of explanation in logic, based on Bas van Fraassen’s framework of why-questions, which neither claims that logic is a science, nor relies on the metaphysical assumption of a validity-phenomenon to give account of the methodology of logic.

Defining Death: Toward a Biological and Ethical Synthesis

Much of the debate over the definition and criteria for determining our death has focused on disagreement over the correct biological account of death, i.e., what it means for any organism to die. In this paper, we argue that this exclusive focus on the biology of death is misguided, because it ignores ethical and social factors that bear on the acceptability of criteria for determining our death. We propose that attention shift from strictly biological considerations to ethical and social considerations that bear on the determination of what we call “civil death.” We argue for acceptance of a neurological criterion for determining death on grounds that it is the most reasonable way to synthesize biological, ethical, and social considerations about our death..

The Impact of Earnings Management, Leverage, and Profitability on Tax Avoidance in Mining Sector Companies

Taxes help the country develop in education, health, industry, and more. Since taxes are a major source of state revenue, the government prioritizes tax payment. Industrial taxpayers should follow appropriate norms and correct accounting principles to avoid violating government or country tax legislation. This research aims to study and assess the influence of profitability, leverage and earnings management on tax avoidance in mining companies listed on the Indonesia Stock Exchange (BEI). The focus of this research is on the group of companies in the mining sector listed on the BEI during the period 2019 to 2023. A saturated sampling technique, or often referred to as a census, is used in this research, where all 62 companies in the population are included as samples for a continuous period of 5 years. , resulting in a total of 310 observations. The results of hypothesis testing show that the earnings management, leverage and profitability variables together have a significant influence on tax avoidance. Earnings management, leverage, and profitability each have a large and positive impact on tax avoidance practices. This research is aimed at providing valuable insights and a complete understanding of tax evasion, with the aim of assisting stakeholders, including the government, in making the right decisions and formulating effective tax control laws.

Modeling of double ground fault modes in power supply systems of non-traction consumers of railway transport

THE PURPOSE. Development of digital models to determine the modes of double ground faults in 6-10 kV overhead signaling lines supplying signaling, centralization and automatic blocking facilities.METHODS. To create the models, methods of multiphase modeling of electric power systems were used, based on the use of lattice equivalent circuits from RLCelements connected according to complete graph circuits. For modeling, the industrial software package Fazonord, developed at the Irkutsk State Transport University, was used.RESULTS. The developed models provide correct accounting of all factors influencing the modes of double ground faults, including increased electromagnetic influences of the traction network. In contrast to known approaches, the dynamics of changes in these influences caused by variations in traction loads during train movement are modeled.CONCLUSION. The proposed approach to modeling double ground fault modes is universal and can be used for standard traction power supply systems, as well as promising high-voltage traction networks. The results obtained can be used in practice to configure relay protection devices for overhead signaling lines in order to reliably detect double ground fault modes and take measures to eliminate them. In addition, the modeling methodology presented in the article can be used when selecting measures to improve the reliability of power supply to signaling and automatic blocking facilities that ensure the safety of train traffic, as well as to develop methods and algorithms for determining distances to places of double ground faults in overhead power lines feeding signaling facilities , centralization and autoblocking. The presented results confirmed the effectiveness of the proposed approach for modeling double ground fault modes.

Comparative Analysis of Identification of Customer Name Variations Using Machine Learning Techniques

Abstract: The demand for automated validation of new customer accounts, particularly in resolving variations in customer names within extensive databases, is on the rise. This surge in demand is a direct response to the substantial scale at which data for new customers is being input into CRM systems, necessitating manual validation and correction processes. Usually, this process takes a lot of time formanual validation and account creation. The primary goal of this research paper is to identify machine learning methods capable of effectively addressing the challenge of resolving name variations in extensive databases. Therefore, we havedeveloped an architecture which has the capability toidentify the variations in customer names and find the correct matched account according to input by sales/operations team members, saving their manual account validation time and help to speed up the process of the sales/op team.

Unifying ordinary and null memory

Based on a recently proposed reinterpretation of gravitational wave memory that builds up on the definition of gravitational waves pioneered by Isaacson, we provide a unifying framework to derive both ordinary and null memory from a single well-defined equation at leading order in the asymptotic expansion. This allows us to formulate a memory equation that is valid for any unbound asymptotic energy-flux that preserves local Lorentz invariance. Using Horndeski gravity as a concrete example metric theory with an additional potentially massive scalar degree of freedom in the gravitational sector, the general memory formula is put into practice by presenting the first account of the memory correction sourced by the emission of massive field waves. Throughout the work, physical degrees of freedom are identified by constructing manifestly gauge invariant perturbation variables within an SVT decomposition on top of the asymptotic Minkowski background, which will in particular prove useful in future studies of gravitational wave memory within vector tensor theories.

Accounting of foreign economic activities: impact on current aspects of currency operations supervision and financial monitoring during the period of martial state in Ukraine

Introduction. Accounting for foreign economic activity was and remains a relevant area of accounting support for business entities, which is associated with an increased risk of errors in connection with changes in regulatory documents on such activities, different conditions for carrying out activities due to the variability of the terms of foreign economic contracts, the need to take into account different exchange rates and the correct submission and presentation of information in financial statements. It is important for business entities to comply with the requirements of legislation, to organize proper internal control/internal audit to prevent errors in reflected transactions in the conditions of foreign economic activity. The purpose of the paper is to highlight the features of accounting for foreign economic activity, taking into account the latest changes and the impact on currency supervision and financial monitoring. Results. Subjects of foreign economic activity must also comply with the rules of currency exchange, import and export licensing, as well as customs procedures. Starting from 2019, currency supervision replaced currency control, a risk-oriented approach was introduced. Correct accounting is affected by the control of settlement deadlines, i.e. the time between the customs declaration and the payment. The experience of regulating foreign economic activity in Ukraine was the mandatory sale of proceeds by exporters under foreign economic contracts, which was canceled in 2019 by the NBU Resolution of February 6, 2019, №. 3. During the martial law, it was not restored. Funds, before entering the current account, may first be credited to a distribution account in the bank, which is in transit, and the operations of crediting to the distribution account and transferring to the current account may take place both during the same day and on different days. Based on the set of criteria for risky operations of foreign economic activity and taking into account internal documents, the bank can make a decision to break up the operation and violate the deadlines even if formal criteria are observed in export-import operations. Conclusion. Under the conditions of extraordinary events, there is a need to establish new currency regulation and control measures. Currency supervision is based on a risk-oriented approach and certain indicators of violations of currency legislation should be taken into account when implementing internal control measures.

Распределенная система станций подзарядки для энергообеспечения группы БпЛА мультикоптерного типа

A steady trend towards the development of electric power systems leads to their continuous enlargement and sophistication. As a result, new ways of their control appear. In this regard, the existing models and complexes for adequacy assessment may work inadequately and ineffectively in terms of the obtained results adequacy. To assess the current state of the existing models and complexes, we reviewed and analyzed the domestic and foreign software and computer systems. In particular, we considered mathematical models of minimizing the power shortage. This work is based on the problem of modifying mathematical models of minimizing the power shortage used in adequacy assessment of the electric power systems of one of the complexes under consideration. As a modification of mathematical models, it is proposed to exclude the existing method of using the line capacities and start using correct accounting for the maximum permissible active power flow in controlled sections. The experimental part reflected in the paper concerns the testing of options for models to minimize the power shortage, as well as the proposed modifications on various systems, including those consisting of three and seven reliability zones with a variable number of controlled sections and power lines included in them. The results of the study have shown that the proposed modifications are efficient and can be used in the future. The authors also obtained the most adequate results in terms of the physical laws of electric power system operation due to the model of minimizing the power shortage with quadratic losses which takes into account the limitations of power transmission over controlled sections.

How does error correction occur during lexical learning?

We examined two theories of the mechanisms that enable error correction via corrective feedback. One theory focuses on enhancing the encoding of corrective feedback (corrective feedback-encoding facilitation account). The other is the recursive reminding theory, which considers memory integration between an initial event with error generation and a subsequent event involving correct answer feedback. The Japanese idiom pronunciation task was used in two experiments, in which it was manipulated whether the generated errors were visually presented, as well as corrective feedback. In an immediate retest after a five-minute retention interval, participants recalled their errors in the initial test and their correct answers. In addition, error trials fell into three ordinal confidence categories (low, medium, and high). First, a typical hypercorrection was replicated in which higher-confidence errors are more likely to be corrected. However, this was not observed when errors from the initial test were not recalled in the final test, which does not align with the corrective feedback-encoding facilitation account. The second issue was whether additional experience with the generated errors would enhance the error correction. Given the recursive reminding theory, the additional experience of errors should reinforce the mutual dependence between an error and the correct answer provided by feedback, improving cued recall performance later. This prediction is supported. The present findings suggest that the recursive reminding theory can explain the benefits of generating errors when learning through corrective feedback and can also be expanded to understand the hypercorrection effect.

Light one-electron molecular ions within the finite-basis-set method for the two-center Dirac equation

During the last decades outstanding results on the precision description of light diatomic molecular compounds have been achieved. The most advanced calculations of electron binding energies have been realized mainly in the framework of the nonrelativistic approach with a consistent account of relativistic and radiative QED corrections. Recently, it has been shown that methods based on the Dirac equation are also suitable for obtaining highly accurate results in simple light molecules. In this paper, we present a completely relativistic method and discuss its application to the description of diatomic systems. In particular, the electronic spectra of the light one-electron quasi-molecular compounds H-H+, He+-He2+ and He+-H+ are analyzed. For this purpose, the two-center Dirac equation is solved by a dual-kinetic balanced finite-basis-set method for axially symmetric systems, called A-DKB. This method allows for a complete relativistic consideration of the electron at fixed inter-nuclear distances. A comparison of the obtained results with the nonrelativistic and relativistic calculations presented in the literature is performed. Without pursuing the goal of high accuracy calculations, the advantages and disadvantages of the approach, as well as possible applications of the method, are discussed in detail.

Three-Dimension Calculation for the Scattering Problem for Non-Spherical Potential

The interaction of the 238U with a neutron is studied. Correct accounting for the non-spherical shape of the uranium nucleus is in focus. The optical potential is used as a model. It is shown that the spherically symmetric and non-spherical potentials give different scattering patterns, in particular different resonance features of the cross-section. The possibility of using the method as an extension of the particle–rotor model of the nucleus is illustrated.

The Law of Non-contradiction and Global Philosophy of Religion

AbstractThis article focuses on the applications of philosophical logic in the discipline of philosophy of religion of both ‘Eastern’ and ‘Western’ traditions, in which the problem of apparent ontological contradictions can be found. A number of philosophers have proposed using the work of those non-classical logicians who countenance the violation of the law of non-contradiction (LNC) to address this problem. I discuss (1) whether classical or non-classical account of logic is universal in applying to all true theories, and (2) whether there might be extra-logical considerations which affect what is the correct account of logic for the doctrines in question. With regard to Jc Beall’s application of non-classical (FDE) logic to the doctrine of the Incarnation, I argue using the evidence from the writings of church fathers that the meaning of negation found in the core claims of the doctrine of the Incarnation should not be interpreted in accordance with Beall’s FDE account, and that this extra-logical consideration refutes Beall’s project. Moreover, the FDE’s acceptance of the possibility of statements that are both true and false is contrary to what is allowed by the definition of negation in classical logic; therefore (contrary to Beall), Beall is in fact using a different definition of negation compared with the definition used by the classical account. I develop this point in interaction with contemporary philosophy of religion literature and explain its implications and significance for this discipline.

An argument for the perspectival account of faith

Abstract Faith, I argue, is a value-oriented perspective, where the subject has a pro-attitude towards the object of the perspective. After summarizing the perspectival account of faith and its upshots that are relevant to the proceeding argument, I give an extended explanatory, cumulative case argument for the account by showing that the perspectival account of faith explains the data that alternative accounts of faith seek to explain, including why faith is present in paradigmatic cases of faith and the truth, or perceived truth, of various statements about faith. In addition, I argue that the perspectival account of faith explains the plausibility of alternative accounts of faith; each of the alternative accounts of faith focuses on a feature or consequence of faith, according to the perspectival account, which we would expect if other faith theorists seek but incorrectly identify the correct account of faith.

PENERAPAN PENCATATAN KEUANGAN PADA INDUSTRI KECIL RUMAHAN

The 2020 economy is heavily influenced by economic and political conditions. Indonesia is a developing country that does not rule out the possibility of technology that provides convenience, such as completing daily tasks which used to be the responsibility of each individual in completing daily routines. Because of the various activities that cause time to be limited, washing clothes becomes a problem for everyone, so they decide to do laundry in the laundry. However, there are currently many laundry businesses that have gone bankrupt. This is because there is a lot of competition that occurs in these businesses, such as poor service and financial management systems. So it is proven based on phenomena in the field showing that the perpetrators of clothing laundry entrepreneurs do not understand good and correct accounting records, they consider the recording to be too complicated to carry out and only do very simple records and perform rough calculations with the system. clothes laundry business finances with other businesses. Small and medium-sized enterprises (SMEs) are identical with the lack of awareness to carry out bookkeeping properly in the business world. With a lack of knowledge in bookkeeping, it automatically prevents them from carrying out financial bookkeeping activities. This study aims to determine the application of financial records in small home-based industries and to find out the extent to which laundry entrepreneurs understand accounting. The method used is a qualitative method to explore and explain the application of financial records in small cottage industries. Based on the observation that it was found that entrepreneurs were able to make financial records according to their own knowledge and understanding and had not applied the Statement of Financial Accounting Standards (PSAK) entrepreneurs made notes on their business financial statements according to their needs and abilities, this was done because they thought how their business would survive. and to grow and increase their income

ОСОБЛИВОСТІ ОРГАНІЗАЦІЇ ПРОЦЕСУ АУДИТУ ОСНОВНИХ ЗАСОБІВ ПІДПРИЄМСТВ: СУЧАСНІ ПІДХОДИ

The article discusses the main aspects and modern approaches to the organization of the process of auditing fixed assets at enterprises. Fixed assets are one of the most important components of an enterprise's assets, so their proper accounting and management are crucial for financial stability and business efficiency. An audit of fixed assets involves checking the compliance of the accounting policy with the current legislation, analyzing the availability and condition of assets, and assessing their effective use. The authors focus on the problems of organizing the audit of fixed assets, emphasizing the need to analyze and adapt to new technologies. The introduction of automated tools and improvement of methodology is necessary to ensure the accuracy, efficiency and transparency of the audit process. This will allow auditors to respond quickly to changes in the business environment and reduce risks in accordance with modern requirements. The article focuses on remote audit methods (remote audit), which have become particularly relevant in the context of globalization and digital transformation. These methods allow auditors to inspect companies without the need for personal presence on site, which helps to reduce costs and increase the flexibility of the process. In addition, this approach helps to develop important communication skills, negotiate with management and build trust. The conclusions of the article emphasize that the introduction of modern technologies in the audit of fixed assets improves control over assets and optimizes their management. Recommendations include the integration of the latest technologies, standardization of accounting procedures, and advanced training of auditors. These measures contribute not only to correct and reliable accounting, but also ensure the transparency of financial statements, reducing the risks of inaccurate information important for strategic decisions of the enterprise. The use of automated systems and analytical tools will allow auditors to focus on critical aspects of asset management, contributing to more efficient use of resources and cost reduction. Thus, modern technologies are becoming an integral part of audit processes, which increases their value for companies.

Ефективний облік у ФОП: стратегії та перспективи в умовах сучасного бізнес-середовища

This article examines the importance of proper financial accounting for individual entrepreneurs and highlights the need to adapt the legal and tax environment to the needs of this specific category of business. Accounting for individual entrepreneurship consists of accounting for income and accounting for goods, which include services provided or the sale of goods. The mandatory details of primary documents required for the correct accounting of individual entrepreneurs in accordance with the Law of Ukraine «On Accounting and Financial Reporting in Ukraine» are considered. The features of compiling and signing primary documents, which can be created both in paper and electronic form, are allocated. Additional details are also considered, which may be included depending on the nature of the business operation and the requirements of the law. In the context of modern technologies, an overview of the electronic exchange of documents and the requirements for electronic signatures for their recognition is also provided. The issue of insignificant deficiencies in documents containing information on business operations and their impact on the recognition of such operations is studied. Deficiencies that do not interfere with the identification of the participants in the operation and contain important details, such as the date of preparation, the name of the enterprise, etc., are not considered grounds for non-recognition of the operation. It is underlined that each situation will be checked individually by the supervisory authority, so it is recommended to carefully monitor the availability and accuracy of all details of the document. In particular, minor deficiencies are considered on the example of an invoice, pointing out those details, the absence of which is a minor drawback. The article examines in detail the accounting of incomes of individual entrepreneurs and identifies its important aspects. The authors focus on the fact that income accounting can be carried out in any form, but specify that individual entrepreneurs are subject to financial responsibility for failure to ensure the safekeeping of primary documents.

Response to Carey

In this paper, I consider Brandon Carey’s account of misinformation and raise two counterexamples against it. I argue that while Carey’s account is an improvement on prior accounts of misinformation, it still fails. While I am unsure how exactly to rectify this failure, I argue that a correct account of misinformation needs both a tighter connection between misinformation and its negative epistemic impacts and some limiting condition concerning the venue/context in which misinformation is presented.

FEATURES OF THE ORGANIZATION OF ENVIRONMENTAL ACCOUNTING IN THE REPUBLIC OF KAZAKHSTAN

The successful functioning of any business entity in a complex and rapidly changing environment of the economy is determined by its competitiveness. A competitive entity is an organization that has a high value and demand for its products. Therefore, one of the most important conditions for business development and expansion is considered to be the correct accounting of environmental costs, along with the skillful Organization of the methodology for accounting for production costs and costing. This article reveals the need to study environmental accounting in modern conditions aimed at achieving the ultimate goal of any production in order to reduce the impact of environmental damage caused by industrial enterprises. The purpose of the article is to disclose the methodology of "environmental cost accounting", which reflects the relationship between economic costs and environmental protection costs, which allows ensuring the competitiveness and reliability of products. During the execution of the article, various research methods were used, including the dialectical approach, monographic research and graphic methods. The results and conclusions obtained from the study are highlighted by the degree of influence of companies on the effective organization of environmental activities of organizations, in addition to demonstrating the ability of companies to use rational methods of effective management of economic and environmental costs and the formation of cost. In the scientific article, the definition of the formation of the target cost is formulated, the importance and methods of environmental accounting are studied to determine the competitiveness of products and the impact of production on the environment.

Verbalismus, Epistemizismus und die Debatte um personale Identität

It is a startling fact that, despite its long and rich history, the debate about per- sonal identity is far from settled. The present paper examines two deflationary explanations for this: a) the dispute is merely verbal (verbalism); b) there cannot be sufficient justification for preferring one theory of personal identity over the others (epistemicism). As this paper argues, there is evidence that either verba- lism or epistemicism provides a correct account of the personal identity debate.