scholarly journals Variable Characteristic

2020 ◽  
Author(s):  
Keyword(s):  
Variable Characteristic

scholarly journals PROFESSIONAL JUDGMENT OF AN ACCOUNTANT UNDER UNCERTAINTY

2021 ◽  
Author(s):  
Iryna Melnychuk ◽  
◽  
Oksana Lopatovska ◽  
Keyword(s):  
Business Processes ◽  
Rapid Development ◽  
International Standards ◽  
Professional Judgment ◽  
Accounting System ◽  
Basic Principles ◽  
Domestic Legislation ◽  
Variable Characteristic ◽  
Specific Alternative ◽  
The Cost

The modern accountant works in extremely difficult conditions, which is associated with the rapid development of the service economy, which leads to the formation of new and complex business processes and operations. Since all transactions must be reflected in the accounting system of the enterprise, there is a need to find sound methods that allow to implement it within the existing legal field. However, domestic legislation in the field of accounting and taxation is increasingly undergoing changes that are not always relevant and systematic. As a result, the accountant in his work is faced with problematic issues that need to be addressed immediately. However, the solution of such problems is not always directly regulated by law. In such conditions, the role and importance of professional judgment of the accountant, the content of which is disclosed in the article, increases significantly. It is determined that professional judgment is bases on acquired knowledge, own skills, abilities, experience and professional sense, and is a kind of superstructure of professional opportunities. The cost of such a judgment depends on the result obtained on the basis of its application. Professional judgment is a variable characteristic of an accountant's capabilities and requires constant development. To do this, you should follow certain principles, which include consistency, argumentation, reliability, completeness, logic. Adherence to these principles will form the level of professional judgment that will provide an opportunity to effectively solve non-standard production situations and bring additional income to the accountant. In addition, we believe that the application of international accounting and reporting standards provides more opportunities for the development of accounting judgment. This is because international standards describe the basic principles that a particular entity must comply with. Domestic accounting regulations provide many alternatives by which objects can be recognized in accounting. Therefore, the development of professional judgment in the application of national provisions is primarily related to the justification of a specific alternative or scheme of application of methods of recognition, evaluation, accounting of individual objects.

Fin line with a variable characteristic

1980 ◽  
Vol 68 (1) ◽  
pp. 170-171 ◽  
Author(s):  
R.N. Simons
Keyword(s):  
Fin Line ◽  
Variable Characteristic

Investigation of Mesh Dependency of Materials Fracture in the Finite Element Simulation of a Projectile Penetrating into a Target

2015 ◽  
Vol 782 ◽  
pp. 302-308
Author(s):  
Jin Tao Liu ◽  
Qun Bo Fan ◽  
Hong Nian Cai ◽  
Guo Ju Li
Keyword(s):  
Finite Element ◽  
Characteristic Length ◽  
Element Calculation ◽  
Mesh Dependency ◽  
Damage And Fracture ◽  
Element Simulation ◽  
Variable Characteristic ◽  
Mesh Density ◽  
Finite Element Numerical Simulation ◽  
Nonlocal Approach

In finite element numerical simulation, the calculating results of geometrical models with different mesh density tend to have obvious differences, especially when material damage and fracture are considered. In order to study the mesh dependency of the finite element calculation, models of a projectile penetrating into the target with different mesh densities are constructed by using LS-DYNA. A nonlocal approach is investigated and the results without and with MAT_NONLOCAL are compared. It is found that the nonlocal model with a variable characteristic length parameter provides a relatively accurate and stable result, and the calculation cost can be reduced.

scholarly journals A Tuable Dual-Band Bandpass Filter Design Using Variable Characteristic Transmission Lines

2011 ◽  
Vol 22 (9) ◽  
pp. 852-857
Author(s):  
Girdhari Chaudhary ◽  
Yong-Chae Jeong ◽  
Jong-Sik Lim ◽  
Dong-Su Kim ◽  
Jun-Chul Kim
Keyword(s):  
Transmission Lines ◽  
Bandpass Filter ◽  
Filter Design ◽  
Dual Band ◽  
Variable Characteristic
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