1,878 research outputs found
Monetary unit sampling: a belief-function implementation for audit and accounting applications
AbstractAudit procedures may be planned and audit evidence evaluated using monetary unit sampling (MUS) techniques within the context of the Dempster–Shafer theory of belief functions. This article shows: (1) how to determine an appropriate sample size for MUS in order to obtain a desired degree of belief that the upper bound for misstatements lies within a given interval; and (2) what level of belief in a specified interval is obtained given a sample result. The results are consistent with the view that a specified level of belief in an interval is semantically a stronger claim than the same numerical level of probability. The paper describes two variants of MUS in both probability and belief-function forms, emphasizing the systematic similarities and the numerical differences between the two frameworks. The results, based on the Poisson distribution, extend results already available for mean-per-unit variables sampling, and may readily be developed to give similar results for the binomial distribution
Discussant\u27s response to Practical experiences with regression analysis
https://egrove.olemiss.edu/dl_proceedings/1092/thumbnail.jp
Interactive Children’s Book Illustration and Design
Children’s books today are adapting to modern technology, moving from physical books to interactive applications for tablets and mobile devices. They offer a multitude of benefits for the reader, including animation, button interactivity, music, and narration. The designer of an app must consider the variety of platforms on which the app may be viewed and how the user may interact with it. Like any type of design, the designer must also be aware of the intended audience of the app, and how the needs of the audience may effect the design. In the case of a children’s book app, this may include a larger button size for developing motor skills or narration for aided reading. If illustrating for an author, the designer must balance these considerations with the wishes of the client. This presentation features an interactive children’s book app designed for the iPad. The app is an example of client-based work, the client here being the author of the book. Illustrations were created in Adobe Illustrator using a drawing tablet, and the app was built in Adobe InDesign using digital publishing suite
Discussant\u27s response to A Behavioral-economics approach to auditors\u27 risk assessments
https://egrove.olemiss.edu/dl_proceedings/1045/thumbnail.jp
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Farm level storage losses in Eastern Nepal (G157)
A study of farm level storage losses was undertaken in the Eastern Hills of Nepal between May 1979 and June 1980. The project was a collaborative one involving the Gurkha Reintegration Scheme and the Kosi Hill Area Rural Development Programme, both of which are supported by the UK Overseas Development Administration. Technical support and advice to the project was provided by the Tropical Products Institute during three consultancy visits. The project began with a study of the minor wheat crop which provided the opportunity for field staff to gain essential experience and to develop a methodology for assessing storage losses. The main study of maize losses was undertaken between July 1979 and June 1980 and a limited study of losses occurring during the storage of paddy was conducted between November 1979 and June 1980. The published methodology for post-harvest loss assessment had to be adapted to the difficult field situation in the hills of Nepal and a simple method of estimating weight loss from observations of the percentage of damaged grains in a sample was used in the assessment of maize losses. The method, when compared with the preferred bulk density method of estimating weight losses, proved to be adequate. Modified bulk density methods were used to determine losses in wheat and paddy. The results of the survey demonstrated that farm level storage losses were lower (approximately 5%) than previously reported (10-30%) and in consequence tentative proposals for a programme to reduce losses by introducing new storage structures and pesticides, even if practical to implement, were shown to be unjustifiable
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Farm level storage losses in Eastern Nepal
A study of farm level storage losses in the Eastern Hills of Nepal, between May 1979 and June 1980, in a year affected by drought, showed that farm level storage losses (approximately 5%) were lower than previously reported (10-30%). In these circumstances, programmes to reduce losses by introducing new storage structures and pesticides, even if practicable, were shown to be unjustifiable but the need for further studies with particular regard to possible increases in production is indicated
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