Correct Account Research Articles

Prospects for the use of Gaussian quadrature to determine the mean integral refractive index of air by its local values measured at two points of the trace

The Earth’s atmosphere has a significant impact on the results of laser range measurements on near-earth traces. This influence is caused by the dependence of the laser signal propagation speed on the refractive index of the air, which varies along the measured trace. Correct accounting of this influence is important for the implementation of metrological traceability of linear measurements from a length measurement standard to distance measurements in large-scale construction, geodesy, geodynamics, navigation, etc. To ensure the required accuracy of such measurements, their results shall be corrected by introducing a correction for the mean refractive index of air along the signal trajectory.
 The simplest and most commonly used method for determining this correction is based on the representation of the integral of the refractive index by the quadrature trapezoidal formula in its simplest form, which requires the determination of only two local values of the refractive index at the endpoints of the trace. The accuracy of this method is often insufficient. In this regard, this paper presents the results of the research that will further substantiate a more accurate model for determining the correction under discussion based on two local refractive index values. The proposed model is based on the use of Gaussian quadrature, for which local values are determined not at the end points of the trace, but within the integration interval.

Company management decision-making based on the analysis of events after the reporting period

The study aims to discuss the impact of the analysis of events after the reporting date (subsequent events) on management decision-making. In the interval between the end of the reporting period and the publication of the annual financial report, company management may learn about events that either occurred during the reporting period but were previously unknown or occurred when the financial report was already prepared but not approved. The consequences of these events can be so serious that they require adjustments to the financial statements, changes in the company’s strategy and tactics, and radical management transformations. The paper structures such events depending on their impact on business performance and the procedure for reporting and identifies the determinants and mechanisms for their analysis and correct accounting. To assess the complex impact of events after the reporting period on the financial results of a company, an integral indicator is proposed, a set of management measures is defined in accordance with the values of this indicator, and the mechanism for its calculation and use is demonstrated on the example of a hypothetical scenario. The sensitivity analysis of this indicator to fluctuations in the weighting coefficients of its components was performed using the Monte Carlo method. In an environment where transparency, accountability, trust between key stakeholders, adaptability, and proactivity are crucial for effective management, this indicator can be used as an effective metric that is taken into account by auditors, regulators, clients, investors, company management, etc.

Influence of the gas–liquid non-equilibrium media structure on the mass transfer dynamics in biophysical processes

Multiphase biophysical media are known to be complex structures with continuous high demand to the scientific community for understanding the relationships and ratios between factors affecting the type, dynamics and nature of its structural changes on their impact degree on the media itself. Among the plentiful list of such factors the following do worth mentioning: the lifetime of a particle, turbulence factors and a number of others, each requiring careful analysis, assessment of the contribution degree and, importantly, correct accounting. The present study is focused on such a factor affecting mass transfer intensity change as surface tension through its relationship with the interfacial area: the latter is the site of mass exchange between the gas and liquid phases, and modifications in surface tension values can significantly impact the characteristics of this area, hence altering the rate of mass transfer. By controlling surface tension, one can effectively modulate the size and stability of particles, namely bubbles or droplets, which in turn changes the interfacial area available for mass transfer. The total interfacial area, which is the cumulative surface area of all bubbles, serves as the site for mass transfer. The impact of the surface tension coefficient variation into gas–liquid mass transfer characteristics is analyzed both for the case of water and model liquid. The latter means the potential contribution of surface-active substances was a part of research scope since it was applied to recreate conditions similar to the cultural liquid when microorganisms that produce surfactants are grown. The proposed new methodology assumes calculating interfacial area through the segmentation of images captured by a high-speed camera, thus we can gain a profoundly enhanced understanding of the relationship between surface tension and mass transfer. The precise visual data and subsequent computation of the interfacial area provide deeper insights into the dynamics of bubble formation and the effects of surface tension on bubble size and distribution. As a result, this method has significantly improved our capacity to investigate and optimize mass transfer processes in multiphase biophysical systems. Both analytical approach and results interpretation not only influence affirmatively on deep understanding of natural mechanisms in biophysical media, but also might serve their best for potential application, e.g. in the context of the development of biotechnological industries based on fermentation processes for protein production.

Updated population-level estimates of child restraint practices among children aged 0–12 years in Australia, 10 years after introduction of age-appropriate restraint use legislation

ObjectiveOptimal child passenger protection requires use of a restraint designed for the age/size of the child (appropriate use) that is used in the way the manufacturer intended (correct use).This study...

Lean management accounting, elimination of waste in the company

The purpose of this study is to outline the current problems with the company's documentation workflow process and propose a plan to implement a new automated system to eliminate waste and improve the company's cash flow. Every enterprise is required to accurately record business operations. Accounting is the foundation of an organization, serving not only to meet legal requirements, but also to support management processes. In the case of large enterprises, complex accounting carries the risk of problems with timely and correct accounting, which can lead to delays in payments, reminders, collection procedures and interruptions in deliveries. As a result, it becomes crucial to put processes in place to safeguard liquidity. The study includes an analysis of the company's current documentation workflow process and identification of problems associated with it. A plan is then proposed to implement a new automated system to eliminate waste. The methodology is based on an analysis of the company's internal data and available technological solutions. The main results of the study include the identification of existing problems in the documentation workflow process and a plan for implementing a new system. The findings indicate that improving process efficiency can help increase the company's cash flow. The study introduces a new perspective on records management in enterprises, especially in the context of eliminating waste and improving liquidity. The theoretical value of the work lies in identifying opportunities for effective records management in the context of supporting business processes. The introduction of an automated documentation workflow system can bring practical benefits, such as reducing payment delays, avoiding debt collection procedures and improving the overall efficiency of business operations.

Biomass and carbon stocks in mangrove-afforested areas, central coastal areas of Bangladesh

Mangroves are the remarkably productive ecosystems of the world which losses its natural existence to a great portion and presently emphasis is given on its plantation for future conservation. Thus, present study focused on the development of biomass models for the Sonneratia caseolaris (L.) and Sonneratia apetala (Buch-Ham), and assessment of carbon stock for the plantation of central coastal areas of Bangladesh. Semi-destructive approach was applied for estimating the biomass of trees. The best-fit TAGB models for S. apetala and S. caseolaris plantations were Ln (TAGB) = -1.89 + 2.10 * Ln(D) + 0.23*Ln(H), and Ln (TAGB) = -3.09 + 2.31*Ln(D) + 0.35*Ln(H), respectively. Carbon stocks in TAGB and below-ground were estimated for a young mangrove plantation (<20 years) with Sonneratia apetala and Sonneratia caseolaris; and for an older plantation (>40 years) with Sonneratia apetala separately. The mean ecosystem carbon stock (above- and below-ground) of young and mature were estimated to be 350.53 ± 14.23 t C/ha and 483.64 ± 16.35 t C/ha, respectively which varied significant (p < 0.05) between the sites. The current study recommended assessing the biomass of studied species using the site and species-specific allometric models for the correct carbon accounting.

Against the newer evidentialists

A new wave of evidentialist theorizing concedes that evidentialism may be extensionally incorrect as an account of all-things-considered rational belief. Nevertheless, these newer evidentialists maintain that there is an importantly distinct type of epistemic rationality about which evidentialism may be the correct account. I argue that natural ways of developing the newer evidentialist position face opposite problems. One version, due to Christensen (Philos Phenomenol Res 103:501–517, 2021), may correctly describe what rationality requires, but does not entail the existence of a distinctively epistemic type of rationality. Another version, due to Maguire and Woods (Philos Rev 129:211–249, 2020), characterizes a normative concept that is both distinct and epistemic, but struggles to explain why this concept should be classified as a type of rationality. I conclude that the newer evidentialist strategy of extensional compromise may be less favorable to evidentialism than previously supposed.

Innovations in scientific and practical approaches to the concepts of management accounting, excess costs and direct costs

Subject. This article discusses the problems of correct cost accounting and cost formation. Objectives. The article aims to conduct a critical analysis of the basic concepts' definitions, related to the field of accounting. Methods. For the study, we used general scientific research methods. Results. The article proposes an original interpretation of management accounting as a system that on the basis of information about the economic activity of the enterprise, ensures the adoption of well-grounded management decisions by managers of different levels. Conclusions. The results of the study can be used by financial workers in the process of documenting production costs.

About magnetic properties of superfluid neutron matter with spin-triplet anisotropic p-wave pairing in superstrong magnetic fields and at supranuclear densities

Magnetic properties of a dense superfluid neutron matter (relevant to the physics in cores of magnetars, namely the strongly magnetized neutron stars) at supranuclear densities n &amp;gt; n0 (where n0 = 0.17 fm–3 is the saturation nuclear density) with generalized Skyrme effective forces (with three density-dependent terms) and with spin-triplet anisotropic p-wave pairing (similar to 3He-A in magnetic fields, i.e. with spin S = 1 and orbital moment L = 1 of anisotropic Cooper pairs of neutrons) in the presence of a superstrong magnetic field (exceeding the 1017 G) are studied within the framework of the non-relativistic generalized Fermi-liquid theory at zero temperature. The upper limit for the density range of a neutron matter is restricted by the magnitude 3n0 in order to avoid the account of relativistic corrections growing with density. The approximate general formula (valid for any parameterization of the Skyrme forces) is derived here analytically for the magnetic susceptibility (which contains additional correction depending nonlinearly on superstrong magnetic field H and on the density n) of a superfluid neutron matter in the limit of zero temperature. The obtained general formula for magnetic susceptibility is specified for the generalized BSk21 parameterization of the Skyrme forces and figures for corresponding values are plotted on the interval 1.5n0 ≤ n ≤ 3n0 and for superstrong magnetic fields 2⋅1017 G ≤ H ≤ 2⋅1018 G. It is established that the high-density ferromagnetic instability is removed in neutron matter with the generalized Skyrme forces (in particular, with the generalized BSk21 parameterization) not only in normal, but also in superfluid neutron matter with spin-triplet anisotropic p-wave pairing at supranuclear densities and in superstrong magnetic fields.

Akuntansi Pesantren Di Pondok Pesantren Darul Qur'an Wal Hadits Toili

The purpose of the research is to find out that the preparation of financial reports for the Darul Qur'an Wal Hadith Islamic Boarding School is in accordance with applicable standards. In this study the type of data used is qualitative data. Data collection methods used in this study were interviews, observation, documentation. The data analysis technique in this study is to use the Islamic boarding school accounting method. The results of this study indicate that the recording of financial reports at the Darul Qur'an Wal Hadith Islamic Boarding School is recorded modestly, the reason for recording is done soberly is because the management of the Islamic Boarding School does not understand how to prepare financial reports in accordance with correct accounting standards and also limited knowledge so that the preparation of financial reports accordance with the applicable accounting standards have not yet been implemented.&#x0D; Keywords : Islamic boarding school accounting

Analysis of Implementation of Financial Accounting System in Micro Small and Medium Enterprises (MSMEs) in Patrang District, Jember District

In general, many Micro, Small and Medium Enterprises engaged in trading businesses have not been able to prepare business performance reports and financial reports in accordance with generally accepted accounting standards. Information is a very important component for companies because it is a basic input in every decision making, therefore relevant, timely, accurate, and complete information is needed by every company. Management accounting is a systematic connective tissue in presenting information that is useful and can assist company leaders in their efforts to achieve predetermined organisational goals. Management accounting information has a function as an accounting information processing system and as a type of information. The main challenge faced by MSME entrepreneurs is financial management and management that has not followed good and correct accounting principles. The current research aims to provide an understanding of the application of accounting in MSMEs in Patrang District, Jember Regency, and to find out the obstacles that hinder the application of accounting in MSMEs in Patrang District, Jember Regency and provide solutions for MSME actors in applying accounting with good and correct accounting principles.

CASH FLOW STATEMENT AS AN IMPORTANT OBJECT OF ACCOUNTING

This article discusses the basic principles of accounting and reporting of the company's funds. The relevance is determined by the importance of competent and correct accounting of funds and reporting according to international standards. The stability of the enterprise in the market is achieved with sufficient and coordinated control of cash accounting.

Correcting unjust enrichment: explaining and defending the duty to disgorge the benefits of wrongdoing

ABSTRACT Agents sometimes innocently benefit from the wrongdoing perpetrated by others. It has been asserted that when this happens the beneficiary acquires a defeasible duty to disgorge these benefits until the beneficiary’s gain is extinguished or the victim’s loss has been reversed. At the same time, critics have denied the existence of duties of disgorgement. In this paper, we contribute to this debate by proposing a novel account of the underlying justification, or rationale, for disgorgement duties grounded in the value of corrective justice. An agent benefiting from injustice has a duty to disgorge, on this account, because fulfilling this duty helps correct injustice by making it as though the transaction that wrongfully enriched them had never happened. We go on to address five objections to this account of disgorgement duties and argue that the corrective justice account can withstand these objections.

Methodological aspects of optimization of energy consump-tion costs of low-rise buildings with a built-in air heat pump

Objective. The rational use of fuel and energy resources is one of the urgent problems. One of the promising ways to solve this problem is the use of environmentally friendly energy-saving air source heat pumps based on the use of non-traditional energy sources. The use of such innovative energy-saving technologies requires not only modern architectural and planning, design and engineering solutions, but also sound methodological recommendations for as-sessing their energy efficiency and feasibility. The article presents a methodology for calculating the consumed electrical energy and heat generation, as well as the seasonal indicator of energy efficiency in the operation of an air source heat pump.Method. The technique takes into account, as input data, experimental data from tests of high-voltage heat pumps in terms of heat output depending on the change in the temperature of the source of low-grade heat and the temperature regime of the coolant.Result. The need to develop a methodology is due to the shortcomings in the regulatory documents of the methodological basis for optimizing energy costs and heat generation by heat pumps. The accuracy of calculating the operating costs that will occur during the heating period of the air source heat pump (AHP) depends on the correct accounting of the required heat load of a low-rise building and the consumption of electricity to ensure it.Conclusion. This technique can be applied not only to calculate the annual operating costs of using a heat pump and determine the structure of energy consumption (thermal and electrical), but also to optimize the energy parameters of HHP with an assessment of the energy efficiency of different options for their configurations.

Trends and Prospects of Collecting Tax Revenues of Consolidated Budget in Russian Federation

Introduction. Tax revenues are one of the main elements of any country's budget, and their correct accounting and forecasting allows public authorities to form the expenditure part of the budget. In the modern scientific literature, not enough attention is paid to the trends in the collection of tax revenues in 2022. after the introduction of a large number of sanctioned economic and political restrictions of unfriendly states. Methodology. The object of research in the work is the consolidated budget of the Russian Federation, the dynamics and structure of its revenues and the effectiveness of its formation in 2022 are studied. Results. Based on a comprehensive assessment, the article clarifies the role of tax revenues in the formation of the consolidated budget of the Russian Federation, reveals the features of the tax burden on taxpayers in modern conditions of economic and political sanctions of unfriendly countries, analyzes the dynamics and structure of tax revenues of the consolidated budget of the Russian Federation from 2019 to 2022, identifies current trends and problems of the tax system and proposes a set of measures optimization of tax collection in the revenue part of the consolidated budget of the Russian Federation. Conclusions. In modern conditions, the level of business activity of taxpayers is significantly influenced by the tax burden. That is, as a result of reducing the tax burden on the taxpayer, his business activity increases, which means that the gross domestic product of the country as a whole increases. In our opinion, in 2023, under the conditions of economic and political sanctions of unfriendly states, within the framework of state tax policy, it is necessary to continue stimulating the increase in business activity of taxpayers through the mechanism of reducing the tax burden on them by providing various tax benefits in the form of tax holidays and lowering tax rates.

Peningkatan Keterampilan Penyusunan Laporan Keuangan Berbasis ETAP dengan Aplikasi SIA BUMDes Tasikmalaya

The fact is that in the field there are still BUMDes that are constrained and lack of understanding in the preparation of financial statements either manually or the use of the application provided. The purpose of the service is to provide education and training on the preparation of BUMDes financial statements according to SAK ETAP to understand the basis for correct accounting records at BUMDES, partners can compile SAK ETAP-based financial statements correctly and can use the SIA BUMDES application in making SAK ETAP-based financial reports. The methods used in this service are providing counseling, education, training (tutorials and exercises) and evaluating activities using questionnaires. Based on the implementation of service activities that have been carried out, the conclusions obtained are: 1) The management of BUMDes Cakrabuana and BUMDes Nanjung have been able to understand the benefits and basis of good and correct accounting records to be able to improve the performance of their respective BUMDes; 2) The management of BUMDes Cakrabuana and BUMDes Nanjung are able to make good SAK ETAP-based financial statements starting from income statements, capital change statements, balance sheets, cash flow statements, and notes to financial statements; 3) The management of BUMDes Cakrabuana and BUMDes Nanjung understands the use of the SIA BUMDes application which will later help BUMDes in monitoring the performance of these BUMDes and will make financial reports on BUMDes more transparent and accountable.

Kupczynski’s Contextual Locally Causal Probabilistic Models Are Constrained by Bell’s Theorem

In a sequence of papers, Marian Kupczynski has argued that Bell’s theorem can be circumvented if one takes correct account of contextual setting-dependent parameters describing measuring instruments. We show that this is not true. Despite first appearances, Kupczynksi’s concept of a contextual locally causal probabilistic model is mathematically a special case of a Bell local hidden variables model. Thus, even if one takes account of contextuality in the way he suggests, the Bell–CHSH inequality can still be derived. Violation thereof by quantum mechanics cannot be easily explained away: quantum mechanics and local realism (including Kupczynski’s claimed enlargement of the concept) are not compatible with one another. Further inspection shows that Kupczynski is actually falling back on the detection loophole. Since 2015, numerous loophole-free experiments have been performed, in which the Bell–CHSH inequality is violated, so, despite any other possible imperfections of such experiments, Kupczynski’s escape route for local realism is not available.

Toward an expressive account of disrespect

ABSTRACT In this paper, I develop an expressive account of disrespect according to which an action becomes disrespectful in virtue of making an explicitly or implicitly demeaning statement about its target’s moral standing. On my reading, we act disrespectfully whenever we (in word or deed) spread the falsehood that some people can be treated worse than they in fact can be given the correct account of what we owe to each other. After elaborating on the content that renders an action disrespectful and explaining how disrespectful actions come to acquire their distinctive content in the first place, I go on to defend my account against rival approaches and stress its usefulness in detecting a previously disregarded moral phenomenon, namely, the risk of causing moral confusion. I do so by arguing that, given our nature as social cognisers, disrespectful actions are particularly well-suited to pollute our beliefs about what we owe to each other and what is owed to us.

Financial results of the organization’s activities as an object of accounting and their regulatory regulation

The income statement is an accounting form that reflects the financial results of the organization’s activities for the reporting period and contains data on revenue and expenses from ordinary activities, as well as other income and expenses. Accounting for financial results is necessary to assess the economic life of the enterprise. Information about the company’s financial results is important both for internal analysis and for interaction with potential partners. With the help of these indicators, it is possible to analyze the efficiency of the enterprise as a whole and develop a further strategy of behavior in the market, therefore, the correct accounting of financial results is very important from the point of view of the economy. The subject of the research is the report on financial results. The purpose of the report on financial results is formulated in the article, its characteristics are given, and the article also substantiates the necessity and importance of analyzing the financial results of the organization. So, in the conditions of escalating economic and political tension in the modern world, the procedure for the formation, analysis and application of financial results by organizations becomes even more relevant. For effective analysis, it is important to organize timely and accurate accounting of the financial results of the organization. Without a competent analysis of the results of the financial activity of the enterprise and the identification of factors affecting this activity, it is impossible to increase the level of profit and profitability.

Irrelevant Corrections at the Quantum Hall Transition

The quantum Hall effect is one of the most extensively studied topological effects in solid‐state physics. The transitions between different quantum Hall states exhibit critical phenomena described by universal critical exponents. Numerous numerical finite size scaling studies have focused on the critical exponent ν for the correlation length. In such studies, it is important to take proper account of irrelevant corrections to scaling. Recently, Dresselhaus et al. proposed a new scaling ansatz, which they applied to the two terminal conductance of the Chalker–Coddington model. Herein, their proposal is applied to the previously reported data for the Lyapunov exponents of that model using both polynomial fitting and Gaussian process fitting.