Layered and ion implantation specimens as possible reference materials for the electron-probe microanalysis

1992 ◽  
Vol 50 (2) ◽  
pp. 1652-1653
Author(s):  
G. Remond ◽  
R.H. Packwood ◽  
C. Gilles ◽  
S. Chryssoulis
Keyword(s):  
Ion Implantation ◽  
Reference Materials ◽  
Analytical Techniques ◽  
Thin Film Deposition ◽  
Film Deposition ◽  
X Ray ◽  
Spatially Resolved ◽  
Analytical Expressions ◽  
Original Approach ◽  
Depth Concentration

Merits and limitations of layered and ion implanted specimens as possible reference materials to calibrate spatially resolved analytical techniques are discussed and illustrated for the case of gold analysis in minerals by means of x-ray spectrometry with the EPMA. To overcome the random heterogeneities of minerals, thin film deposition and ion implantation may offer an original approach to the manufacture of controlled concentration/ distribution reference materials for quantification of trace elements with the same matrix as the unknown.In order to evaluate the accuracy of data obtained by EPMA we have compared measured and calculated x-ray intensities for homogeneous and heterogeneous specimens. Au Lα and Au Mα x-ray intensities were recorded at various electron beam energies, and hence at various sampling depths, for gold coated and gold implanted specimens. X-ray intensity calculations are based on the use of analytical expressions for both the depth ionization Φ (ρz) and the depth concentration C (ρz) distributions respectively.

Forensic research of staff fraud

2020 ◽  
Vol 23 (5) ◽  
pp. 585-600
Author(s):  
V.A. Timchenko
Keyword(s):  
Effective Means ◽  
Criminal Activity ◽  
Diagnostic Techniques ◽  
Scientific Basis ◽  
Diagnostic Methods ◽  
Structural Units ◽  
Forensic Research ◽  
Economic Information ◽  
Commercial Organizations ◽  
Original Approach

Subject. This article deals with the issues of forensic diagnostics, which is an effective means of detecting, preventing and suppressing staff fraud. Objectives. The article aims to present an original approach to the development of methods of forensic diagnosis of staff fraud based on the modeling method. It is also intended to identify a structure of staff fraud patterns and justify the need to classify the staff fraud methods. Methods. For the study, I used the methods of comparative analysis, systematization, induction, and deduction. Results. The article defines approaches to the formation of diagnostic methods of staff fraud and presents typical inconsistencies that arise in economic information under the influence of fraudulent actions of staff. It describes some diagnostic techniques that can detect staff fraud elements that occur in certain ways of criminal activity. Conclusions and Relevance. The proposed original approach helps develop standard and specific methods for diagnosing staff fraud on a scientific basis. The provisions outlined in the article can serve as a basis for scholarly discussion, contribute to the effectiveness of research on counter-fraud in the field of personnel fraud, and can be applied to the practical activities of structural units and individuals whose task is to combat staff fraud in commercial organizations.

Russian Accounting Standard (PBU) 18/02: Principles on the balance method use

2020 ◽  
Vol 23 (12) ◽  
pp. 1356-1382
Author(s):  
E.V. Olomskaya ◽  
A.A. Aksent'ev
Keyword(s):  
Balance Method ◽  
Deferred Taxes ◽  
Accounting Standard ◽  
Scientific Methods ◽  
The Public ◽  
General Scientific ◽  
The Impact ◽  
Original Approach ◽  
Descriptive Method ◽  
Tax Accounting

Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.

scholarly journals More on Modal Aspects of Default Logic1

1992 ◽  
Vol 17 (1-2) ◽  
pp. 99-116
Author(s):  
V. Wiktor Marek ◽  
Miroslaw Truszczynski
Keyword(s):  
Modal Logic ◽  
Default Logic ◽  
Nonmonotonic Logic ◽  
Default Reasoning ◽  
Default Theory ◽  
Autoepistemic Logic ◽  
The Relationship ◽  
Natural Classes ◽  
Weak Extension

Investigations of default logic have been so far mostly concerned with the notion of an extension of a default theory. It turns out, however, that default logic is much richer. Namely, there are other natural classes of objects that might be associated with default reasoning. We study two such classes of objects with emphasis on their relations with modal nonmonotonic formalisms. First, we introduce the concept of a weak extension and study its properties. It has long been suspected that there are close connections between default and autoepistemic logics. The notion of weak extension allows us to precisely describe the relationship between these two formalisms. In particular, we show that default logic with weak extensions is essentially equivalent to autoepistemic logic, that is, nonmonotonic logic KD45. In the paper we also study the notion of a set of formulas closed under a default theory. These objects are shown to correspond to stable theories and to modal logic S5. In particular, we show that skeptical reasoning with sets closed under default theories is closely related with provability in S5. As an application of our results we determine the complexity of reasoning with weak extensions and sets closed under default theories.

Default Logic Models of Certain Inheritance Systems with Exceptions

1993 ◽  
Vol 18 (2-4) ◽  
pp. 129-149
Author(s):  
Serge Garlatti
Keyword(s):  
Hierarchical Structure ◽  
Formal Semantics ◽  
Sufficient Conditions ◽  
Nonmonotonic Reasoning ◽  
Default Logic ◽  
Representation Systems ◽  
The Hierarchical Structure ◽  
Necessary And Sufficient ◽  
Structure Of Knowledge ◽  
Made In

Representation systems based on inheritance networks are founded on the hierarchical structure of knowledge. Such representation is composed of a set of objects and a set of is-a links between nodes. Objects are generally defined by means of a set of properties. An inheritance mechanism enables us to share properties across the hierarchy, called an inheritance graph. It is often difficult, even impossible to define classes by means of a set of necessary and sufficient conditions. For this reason, exceptions must be allowed and they induce nonmonotonic reasoning. Many researchers have used default logic to give them formal semantics and to define sound inferences. In this paper, we propose a survey of the different models of nonmonotonic inheritance systems by means of default logic. A comparison between default theories and inheritance mechanisms is made. In conclusion, the ability of default logic to take some inheritance mechanisms into account is discussed.

scholarly journals Sequential modelling of the Earth’s core magnetic field

2020 ◽  
Vol 72 (1) ◽  
Author(s):  
Guillaume Ropp ◽  
Vincent Lesur ◽  
Julien Baerenzung ◽  
Matthias Holschneider
Keyword(s):  
Magnetic Field ◽  
Prior Information ◽  
Spatial Scales ◽  
Model Parameters ◽  
International Geomagnetic Reference Field ◽  
The Earth ◽  
Temporal And Spatial ◽  
Different Sources ◽  
Original Approach ◽  
Modelling Approach

Abstract We describe a new, original approach to the modelling of the Earth’s magnetic field. The overall objective of this study is to reliably render fast variations of the core field and its secular variation. This method combines a sequential modelling approach, a Kalman filter, and a correlation-based modelling step. Sources that most significantly contribute to the field measured at the surface of the Earth are modelled. Their separation is based on strong prior information on their spatial and temporal behaviours. We obtain a time series of model distributions which display behaviours similar to those of recent models based on more classic approaches, particularly at large temporal and spatial scales. Interesting new features and periodicities are visible in our models at smaller time and spatial scales. An important aspect of our method is to yield reliable error bars for all model parameters. These errors, however, are only as reliable as the description of the different sources and the prior information used are realistic. Finally, we used a slightly different version of our method to produce candidate models for the thirteenth edition of the International Geomagnetic Reference Field.

An ALC Description Default Logic with Exceptions-First

2014 ◽  
Author(s):  
Debora Farias Frota ◽  
Ana Teresa Martins ◽  
Joao Alcantara ◽  
Luis Henrique Bustamante
Keyword(s):  
Default Logic

The Exegesis of Bahya Ben Asher for Gen. 15:7

2015 ◽  
Vol 9 (2) ◽  
pp. 134-153
Author(s):  
Vered Tohar
Keyword(s):  
Original Approach

Bahya Ben Asher ibn Halawa (1255–1340) is one of Spain’s renowned exegetes. His interpretation of the Torah was published in many editions and quoted by later commentators, so that his oeuvre became widely disseminated and highly influential. What makes his commentary unique is his innovation of combining it with traditions he was familiar with, including many legends. In his interpretation of Genesis 15:7, he takes an original approach, incorporating a medieval legend about our forefather Abraham that was generally quoted in non-canonic literary compositions. In this way, he contributed to the legend’s acceptance in the mainstream exegetical canon, while at the same time developing its exegetic potential even further.

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