1,688 research outputs found

    Use of Digital Tools for Checking Uniqueness by Students and Academic Staff of the Borys Grinchenko Kyiv University: Problems and Solutions

    Get PDF
    The article examines the level of mastery by the Borys Grinchenko Kyiv University students, master’s students, postgraduates, academic staff and researchers of the digital tools allowing to check the uniqueness of academic texts. The anti-plagiarism software most popular among the respondents was identified; its advantages and shortcomings, as well as the difficulties that arise when using it were analyzed. Proposals on how to increase the level of mastery of skills in self-regulation of educational and scientific activity, in particular writing own academic texts, for all participants in the Borys Grinchenko Kyiv University educational and scientific process were developed. Based on results of the survey, an algorithm for detecting the absence/presence of academic plagiarism in the student research papers submitted to the Ukrainian Competition of Student Research Papers in the Fields of Knowledge and Specialties was developed and launched, indicating the responsibility of all actors of the process for observance of the principles of academic integrity

    AICPA annual report 2005-06; Strengthening our core

    Get PDF
    https://egrove.olemiss.edu/aicpa_arprts/1031/thumbnail.jp

    Облік та аудит

    Get PDF

    The personality systems framework: Current theory and development

    Get PDF
    The personality systems framework is a fieldwide outline for organizing the contemporary science of personality. I examine the theoretical impact of systems thinking on the discipline and, drawing on ideas from general systems theory, argue that personality psychologists understand individuals’ personalities by studying four topics: (a) personality’s definition, (b) personality’s parts (e.g., traits, schemas, etc.), (c) its organization and (d) development. This framework draws on theories from the field to create a global view of personality including its position and major areas of function. The global view gives rise to new theories such as personal intelligence—the idea that people guide themselves with a broad intelligence they use to reason about personalities

    Materiality in audit of financial reporting party conducting accounting of joint activity

    Get PDF
    The study aims to develop recommendations for auditors in determining the level of materiality in the audit of the financial statements of a legal entity that is a responsible party to the simple partnership agreement. According to the author, for a separate balance sheet and income statement of the joint activity of the participants, the data which are not reflected in the statements of the audited entity conducting the joint activity and its accounting, is reasonable to be included in the calculation of materiality. The joint activity data plays an important role in the preparation of the audit plan, as being unverifiable by external supervisors, except for representatives of the parties under a simple partnership agreement. An auditor applies his/her professional judgment, experience and theoretical knowledge in the field of accounting and taxation of joint activities under a simple partnership agreement, to independently determine the indicators of joint activities that can affect the audited financial statements. The author used the following research methods: analysis, synthesis, observation, experiment and so on, which are based on the practical activities of the author and participation in audits and consultations as an expert. The study allowed recommendations for the auditors to choose indicators of financial statements during the audit, which will allow being cautious in the preparation of the audit report. Scientific novelty is the problem of determining the materiality in the audit in the actual presence of a separate balance sheet of joint activities, the data of which are not included in the audited statements but can affect it.peer-reviewe

    Revita: a System for Language Learning and Supporting Endangered Languages

    Get PDF
    We describe a computational system for language learning and supporting endangered languages. The platform provides the user an opportunity to improve her competency through active language use. The platform currently works with several endangered Finno-Ugric languages, as well as with Yakut, and Finnish, Swedish, and Russian. This paper describes the current stage of ongoing development.Peer reviewe

    AICPA annual report 2004-05; America counts on CPAs

    Get PDF
    https://egrove.olemiss.edu/aicpa_arprts/1030/thumbnail.jp

    Lexicographical and Translation Issues in the Inclusion of English

    Get PDF
    This is a crossroads time for dictionaries in print in general and for bilingual dictionaries of Economics in printin particular. A time when the prevalence of information technologies supposedly makes access to specializedlexicographical information easier and faster. The present study first reviews briefly the current situation of bilingual dictionaries of Economics on paper and their viability in a near future. It then examines, with more detail, the specific lexicographical issue of incorporating (i.e. translating) English financial neonyms, which appear practically everyday in print and internet media, into English-Spanish/Spanish-English Dictionaries of Economics on paper, normally published in the lapse of years. This gap between the immediacy of the Internet and the delay of printing, seems to cause serious problems to bilingual lexicographers specialized in Economics especially when questionable translations of such neonyms are already circulating on the web. This, in addition to the ample presence of electronic glossaries and dictionaries, easily accessible by translators and professionals, but whose reliability, on the other hand, is not always guaranteed. Finally, a more active role is recommended to bilingual lexicographers in Economics by taking advantage of internet information media services and by joining efforts with finance experts and professionals

    Accounting Profession in Australia, Second Edition Revised; Professional Accounting in Foreign Country Series

    Get PDF
    https://egrove.olemiss.edu/aicpa_guides/1670/thumbnail.jp
    corecore