PROFESSIONAL PROCESS APPLIED IN FINANCIAL AUDITING MANAGEMENT IN COUNTY GOVERNMENTS, KENYA

The purpose of the study was to investigate the professional process that is applied in financial auditing in 47 County governments in Kenya. The researcher exploited the following research objectives: establish the standard measure of financial auditing in various county governments departments, establish the qualifications possessed by county government auditors, determine the quality of work done on financial auditing by internal County auditors in county governments and establish the overall audit strategy and development plan. The researcher employed three theories: Scientific theory(Mautz and Sharaf, 1961), that defines the purpose for serious and substantial investigation into the possibility and nature of auditing being the hope that will provide the solution of problems found with some difficulty, Policeman theory(Hayes et al., 1999) that states that the auditors job is to focus on arithmetical accuracy, Theory of Inspired confidence which states that the demand for audit services is the direct consequence of the participation of the outside stakeholders in the company. The target population was 10,000 people whose sample size was 284 gotten from use of Krejicie and Morgan 1979). The research design descriptive survey and descriptive research methodology. The sampling techniques included purposive sampling techniques and judgment sampling techniques that required meeting respondents with the knowledge of the study and meeting respondents accidentally respectively. Research instruments included questionnaire4s interview schedule and documents analysis. Pilot study was conducted to pre-test and post-test research instruments for their validity and reliability.

A “Double Accuracy Theory” and Experimental Research on Precision Grinding

In the global machining industry, ultra-precision/ultra-high-speed machining has become a challenge, and its requirements are getting higher and higher. The challenge of precision grinding lies in the difficulty in ensuring the various dimensions and geometric accuracy of the final machined parts. This paper mainly uses the theory of a multi-body system to propose a “double accuracy” theory of manufacturing and measurement. Firstly, the grinding theory with an accuracy of 0.1 μm and the precision three-coordinate measuring machine theory with an accuracy of 0.3 μm are deduced. Secondly, the two theories are analyzed. Aiming to better explain the practicability of the “double accuracy” theory, a batch of motorized spindle parts is processed by a grinding machine. Then the precision three-coordinate measuring machine is used to measure the shape and position tolerances such as the roundness, the squareness, the flatness, and the coaxiality. The results show that the reached roundness of part A and B is 5 μm and 0.5 μm, the squareness is 3 μm and 4.5 μm, and the coaxiality tolerance is 1.2 μm, respectively.

Deriving approximate functionals with asymptotics

Could asymtotic expansions make DFT a high accuracy theory?

Investigation of Complex Signal and its Bilateral Frequency Spectrum

Aim at complex function Fourier transform, the complex index expanded form have been discussed in this paper. The paper indicates that the periodical complex function can be used to describe the motion trace of a point in complex plane. Then the engineering application of complex signal frequency spectrum analysis has been discussed in this paper. This technique has been applied to the fields of mechanical engineering and some innovative achievements have been obtained, such as the establishment of new rotation accuracy theory, the suggestion of spectrum analysis for mechanism synthesis and the invention of polar locus generator. This paper also points out some misunderstandings that due to oversight of complex signal in the academia of signal analysis.

Theory and Application Research of Dynamic Measuring Accuracy

The theory of dynamic measuring accuracy is the important basic theory of dynamic measurement, guarantees the optimal working state of measuring system and measuring instrument, and is the basis of optimal economical effect of instrument design and manufacture. Because dynamic measuring accuracy theory involves many aspects of theory and technology, model-building of dynamic system, error model-building and design method of dynamic system accuracy are discussed in this paper.