Relevant bibliographies by topics / Accounting – corrupt practices

Academic literature on the topic 'Accounting – corrupt practices'

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Published: 26 July 2024

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Journal articles on the topic "Accounting – corrupt practices"

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Bassett, Robert A. "Canadian Companies Beware: The U.S. Foreign Corrupt Practices Act Applies to You." Alberta Law Review 36, no. 2 (April 1, 1998): 455. http://dx.doi.org/10.29173/alr644.

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This article outlines how the U.S. Foreign Corrupt Practices Act applies to non-U.S. corporations and individuals, with particular reference to those entities in Canada. The author points out the dual requirements of the legislation — the accounting provisions and the anti-bribery provisions — and explains how the generous wording frequently makes them applicable to Canadian corporations and individuals, both directly and indirectly. Several cases are cited as examples of enforcement of the Act against non- U.S. corporations and individuals. The accounting provisions of the U.S. Securities and Exchange Commission are reviewed, as are the anti-bribery provisions of the U.S. Department of Justice.
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Dada, O. Samuel, F. Folajimi Adegbie, J. Bolaji Shodeinde, and M. Biodun Akinola. "The Relevance of Forensic Accounting Techniques in Combating Corrupt Practices in Selected Public Tertiary Institutions in Southwest Nigeria." International Journal of Research and Innovation in Social Science VIII, IIIS (2024): 1611–18. http://dx.doi.org/10.47772/ijriss.2024.803114s.

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The inability of the government to eradicate corruption in the education sector harms the standard of education in Nigeria. Evidence from the literature indicated that the dilapidated infrastructure, low standard of education, underfunding of education for research and development, and demotivation of the academic staff for productivity were attributed to corruption that has pervaded the sector in southwest Nigeria. The ineptitude of the existing audit and investigation techniques to curb corrupt practices called for the introduction of forensic accounting. The study adopted a survey research design. The population of the study consisted of 257,061 stakeholders in selected six universities and six polytechnics in southwest Nigeria, the sample size of 399 was determined using the Taro Yamani formula. A stratified sampling technique was used to administer the copies of the questionnaire to the respondents. The findings of the study revealed that forensic accounting techniques had a significant effect on corrupt practices in selected public tertiary institutions in southwest Nigeria (β= 0.299, t=7.462, p = .000); (β= 0.083, t =1.559, p=0.120); (β= 0.187, t=3.578, P=0.000). The study concluded that forensic accounting resolved corrupt practices in public tertiary institutions. The study recommended that the government should establish a forensic account, audit and investigation unit in every tertiary institution to ensure accountability and transparency in their financial operations. The administration of tertiary institutions in southwest Nigeria should institute legal action against any official caught with corrupt practices to deter others from such behavior.
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Gray, O. Ronald. "The Foreign Corrupt Practices Act: Revisited and Amended." Business & Society 29, no. 1 (June 1990): 11–17. http://dx.doi.org/10.1177/000765039002900102.

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SANNI, Michael Rotimi. "International Public Sector Accounting Standards and Deterrent of Corrupt Practices in the Public Sector of Ogun State Nigeria." Journal of Accounting and Financial Management 9, no. 5 (September 13, 2023): 207–16. http://dx.doi.org/10.56201/jafm.v9.no5.2023.pg207.216.

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International Public Sector Accounting Standards (IPSAS) are expected to enhance transparency and accountability and deter corrupt practices in public sector. This study investigated the extent to which the implementation of the standards deters corrupt practices in Ogun State, Nigeria. The study adopted survey research design using questionnaire for its primary data obtained from staff in selected Ministries Departments and Agencies (MDAs) in Ogun state, Nigeria. The selected MDAs are: The Federal University of Agriculture, Abeokuta; Federal College of Education, Osiele, Abeokuta; Ogun-Oshun River Basin Development Authority, Abeokuta, and Federal Medical Centre, Abeokuta. Ogun State was chosen because of ease of access and because the state combines the features of an industrial state with those of civil service state. The sample size is 600 accounting staffers and lecturers that cut across the MDAs. Results of regression equation revealed that the standards exert positive and significant effect on deterring corrupt practices with probability values of 0.000. This study observed that the adoption of the standards alone cannot totally curb corruption in Nigeria. Constant staff trainings, political will to bring corrupt officials to book and proper use of discretionary measures in the standards are therefore strongly recommended by this study.
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Amalia, Mekar Meilisa. "Enhancing Accountability and Transparency in the Public Sector: A Comprehensive Review of Public Sector Accounting Practices." ES Accounting And Finance 1, no. 03 (July 31, 2023): 160–68. http://dx.doi.org/10.58812/esaf.v1i03.105.

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This research uses a comprehensive bibliometric analysis to explore the literature on public sector accounting practices and their impact on accountability and transparency. The research used VOSviewer, a bibliometric analysis tool, to visualize and analyze the bibliometric network, revealing patterns of collaboration, influential publications, and key themes. The data collection process yielded 840 scholarly articles from leading academic databases, with a focus on English-language publications in the past decade. The results show six distinct publication clusters, each highlighting significant research themes. Cluster 1 emphasizes innovation and transparency, indicating the relevance of accounting change and performance measurement in public sector organizations. Cluster 2 centers on accounting reform and the adoption of accrual accounting practices, exploring the transition from cash-based to accrual-based accounting in the public sector. Cluster 3 studies forensic accounting and internal audit practices, reflecting the growing interest in fraud detection and risk management in public sector entities. Cluster 4 highlights the importance of information systems and efficiency in public sector accounting. Cluster 5 centers on the pressing issue of corruption in the public sector and the role of audit in combating corrupt practices. Cluster 6 explores the potential application of private sector accounting practices in the public sector. Keyword analysis identified the most frequently occurring keywords, such as "accountant", "public sector reform", "performance", and "service", underscoring their importance in the literature. Conversely, keywords with fewer occurrences, such as "transparency" and "information systems", indicate areas that require further attention and research.
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Jumardi, Jumardi, and Stefani Marina Palimbong. "Perilaku Koruptif Dalam Praktik Manajemen Laba: Sebuah Tinjauan Perspektif “Ati Mapaccing” dalam Falsafah Bugis." Jurnal Ekonomi, Bisnis dan Terapan (JESIT) 3, no. 1 (June 30, 2022): 89–110. http://dx.doi.org/10.47178/jesit.v3i1.1647.

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Earnings management emerged in the field of financial accounting as a consequence of the efforts of managers or financial statement preparers to regulate the earnings cycle for personal and/or corporate interests or benefits. This study aims to gain an understanding of the opinions and behavior of informants including management accountants, public accountants, investment advisors, tax examiners and Bugis cultural observers on earnings management practices carried out by managers and viewed from the perspective of Classical Bugis philosophy. This type of research is a qualitative research with a hermeneutic approach, or more specifically an interpretive approach. Sources of data in this study are primary data and secondary data. Data collection techniques used in this research are interviews, documentation, literature study, internet searching. The data analysis technique was carried out through four paths, namely data reduction, data presentation, data validity test and conclusion drawing.The results show that in the perspective of management accountants and public accountants, earnings management practices cannot be viewed as earnings manipulation as long as these practices are carried out within the framework of accounting standards. They also argue that earnings management is not said to be corrupt behavior, unless the practice is not carried out in accordance with accounting standards. While the views of investment advisors and tax inspectors, the practice of accounting standards carried out with any pattern and strategy is a reflection of corrupt behavior because of a corrupted mind. They argue that earnings management practices are always carried out systematically based on certain motivations and interests. Earnings management is a practice that is of no value to the company's stakeholders so this practice should be avoided. Viewed from the perspective of ati mapping that earnings management can be seen from the good or bad intentions of a manager in carrying out his practice, motivation or interests that are detrimental to other parties, it can be said that the practice of earnings management is an act of fraud that can be categorized as a corrupted line of thought.
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Vanasco, Rocco R. "The Foreign Corrupt Practices Act: an international perspective." Managerial Auditing Journal 14, no. 4/5 (June 1999): 161–261. http://dx.doi.org/10.1108/02686909910269878.

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Badua, Frank. "LAYING DOWN THE LAW ON LOCKHEED: HOW AN AVIATION AND DEFENSE GIANT INSPIRED THE PROMULGATION OF THE FOREIGN CORRUPT PRACTICES ACT OF 1977." Accounting Historians Journal 42, no. 1 (June 1, 2015): 105–26. http://dx.doi.org/10.2308/0148-4184.42.1.105.

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This paper examines the events that led to the passage of the Foreign Corrupt Practices Act of 1977 (FCPA 1977, or simply, the Act). Central to the narrative are the actions undertaken by Lockheed Corporation, the politico-economic context in which it operated, the international scandals that resulted from its practices, and the landmark law that resulted from these events. The paper concludes with an analysis of dramatic changes in the subsequent enforcement of FCPA 1977, and a consideration of the efficacy of this reform as viewed from various lenses provided by economics, law, philosophy, and political science.
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Shaw, Bill. "Foreign Corrupt Practices Act: A legal and moral analysis." Journal of Business Ethics 7, no. 10 (October 1988): 789–95. http://dx.doi.org/10.1007/bf00411027.

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Olczak, Wioleta. "The foreign corrupt practices act: How investors respond when violation severity and corresponding penalty (mis)match." Advances in Accounting 54 (September 2021): 100546. http://dx.doi.org/10.1016/j.adiac.2021.100546.

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Dissertations / Theses on the topic "Accounting – corrupt practices"

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Pishay, Anthony Abdalnor. "The fall of Enron and its implications on the accounting profession." CSUSB ScholarWorks, 2003. https://scholarworks.lib.csusb.edu/etd-project/2380.

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Harris, Ajani. "The Impact of the Foreign Corrupt Practices Act on American Business from 1977-2010." Scholarship @ Claremont, 2011. http://scholarship.claremont.edu/cmc_theses/129.

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This paper seeks to present the moral and ethical frameworks in which to consider the effect of bribing on business and the great community; confront the cultural differences that lie between American businesses and its potential interest abroad, as well as the growing international move to implementation similar to that of the FCPA; analyze prior anti-bribery legislation and the historical events that prompted the need for a policy like the FCPA, discuss the basic elements of the policy’s two pronged approach of anti-bribery and disclosure regulation; examine several cases in the enforcement of the FCPA on American businesses; and consider the advantages and disadvantages of the statute on the performance of American businesses as a factor of total international exports.
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Moola, Mahdiyyah. "An exploratory study into impression management practices of chairman's statements in South African annual reports." Thesis, 2016. http://hdl.handle.net/10539/22362.

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A research report submitted to the Faculty of Commerce, Law and Management at the University of the Witwatersrand in partial fulfilment of the requirements for the degree of a Masters in Commerce. March 2016
The purpose of this study was to determine whether there is a systematic difference in the textual characteristics of information in the chairman’s statement of profitable and unprofitable companies on the JSE main board. This would indicate the existence of impression management in management commentary. The difference of profitable and unprofitable companies was analysed in relation to six pre-determined textual characteristics. The primary conclusion drawn is that impression management does exist in the chairman’s statements of companies listed on the main board of the JSE. Another finding of the study was that ‘extremely unprofitable’ companies are less likely to employ impression management. The findings of this research indicate that users of annual reports should be alert to the existence of reporting bias introduced by management in its commentary. Users of the annual report should carefully consider the usefulness of management commentary in their decision making, discounting these disclosures for the use of impression management techniques employed in corporate reporting strategies. Studies on impression management techniques in narrative disclosures within the annual report have not been piloted in South Africa before. This is the first study of linguistic variation employed in management commentary within the South African context. The study was exploratory in nature and did not set out to identify the causes of impression management being employed within the South African context. Future research may explore this further and may also be extended to determine whether impression management is present in other sections of the annual report and even the integrated report. Key words: Chairman’s statement, impression management, management commentary, reporting bias
MT2017
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"Reputational penalties for different types of corporate scandals in China." Thesis, 2009. http://library.cuhk.edu.hk/record=b6074941.

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This study investigates reputational penalties for two main types of corporate scandals in China: accounting scandal vs. corruption. Compared with U.S. firms that experienced an average of 41% drop in firm value if accounting scandal was disclosed, I find that accounting scandals are less destructive to firm value in a relationship-based economy such as China. However, while pure accounting scandals are relatively innocuous in China, I find that corruption charges against the firms' senior executives have serious consequences. I explore several explanations for such difference in market reaction to the two types of scandals, including political network effect, accounting write-off effect, corporate governance effect, incentive effect, and executive turnover effect. My empirical evidence provides consistent support to the political relationship explanation which indicates that the damaged social and political networks and the ability to contract caused by the corruption charges would have a more negative impact on firms' operations and performances. Although my results do not fully eliminate all the other alternative explanations, they are likely to be a less important reason for the stronger reputation penalties for corruption charges than accounting scandals in China.
Zhang, Fang.
Adviser: T.J. Wang.
Source: Dissertation Abstracts International, Volume: 72-11, Section: A, page: .
Thesis (Ph.D.)--Chinese University of Hong Kong, 2009.
Includes bibliographical references (leaves 60-61).
Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web.
Electronic reproduction. [Ann Arbor, MI] : ProQuest Information and Learning, [201-] System requirements: Adobe Acrobat Reader. Available via World Wide Web.
Abstract also in Chinese.
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Collins, Patrick Michael. "Corporate governance : an audit committee perspective on monitoring costs." Thesis, 2011. http://hdl.handle.net/10500/18497.

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Liu, Caixing. "The Sarbanes-Oxley act and mitigation of earnings management." Thesis, 2004. http://proquest.umi.com/pqdweb?index=0&did=775155191&SrchMode=2&sid=1&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1233789565&clientId=23440.

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Venter, Jan Willem Nicolaas. "The exploration of appraising internal controls to detect procurement fraud during the tender stage at mines." Diss., 2016. http://hdl.handle.net/10500/22603.

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Procurement fraud is an enormous problem and the South African news is perforated with reports of this illicit act. Procurement fraud occurs in all the phases of the procurement cycle, but this illicit act is mostly committed during the tender phase. Business does not see procurement fraud as a crime and therefor this crime is committed due to non-existent internal controls and processes to assess the adequacy of these controls. The purpose of the research was to highlight that procurement fraud occurs when internal controls are being bypassed or if an entity has an ineffective internal control system. The researcher studied the appraising of internal controls to understand the role it plays in detecting, preventing and investigating procurement fraud, specifically during the tender phase. The research design utilised was a qualitative research approach and an empirical design plan or strategy, to obtain the information. The researcher opted for this design to obtain information from literature and information from individuals in appraising internal controls. This ensured a comprehensive data gathering process. The goal of this research was to provide practical recommendations to assist investigators in private and public sectors with investigations into procurement fraud during a tender.
Police Practice
M. Tech. (Forensic Investigation)
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Legotlo, Tsholofelo Gladys. "Mitigating fraud in South African medical schemes." Diss., 2017. http://hdl.handle.net/10500/23578.

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The medical scheme industry in South Africa is competitive in relation to international standards. The medical scheme sector, as part of the healthcare industry, is negatively affected by the high rate of fraud perpetrated by providers, members and syndicates, which results in medical schemes funding fraudulent claims. The purpose of the study was to explore strategies to mitigate fraud in medical scheme claims. A qualitative research methodology was followed in this study, which adopted a case study approach. Empirical data was analysed through thematic analysis, with the aid of ATLAS.ti software. The study found that healthcare service providers mainly defraud medical schemes by submitting false claims. A holistic approach should be followed to mitigate fraud in medical scheme claims. This approach should encompass regularly identifying trends in fraudulent claims and implementing appropriate control strategies. Collaboration within the medical scheme industry and with other stakeholders would also help to elevate the fight against medical scheme fraud to a new level. Implementing the recommendations from the study will assist medical schemes to reduce the funds expended on fraudulent claims, thereby improving their financial viability and decreasing the rate of increase in medical scheme contributions for members.
Business Management
M. Com. (Business Management)
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Botha, Andre Eduan. "The Net Worth method as technique to quantify income during investigation of financial crime." Thesis, 2009. http://hdl.handle.net/10500/3305.

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It is a well-known fact that criminals derive an income from their illegal activities, live lavish lifestyles, flaunt their wealth for all to see and acquire luxury goods. It is also a well known fact that criminals living from the proceeds of crime do not want to not want to keep financial records of their transactions or illegitimate business for fear of being detected by the authorities and to escape being taxed. It is also a known fact that criminals do not declare income from criminal activities for income tax purposes to the revenue authorities for fear of the illegal origin of the income being made known to the investigating authorities and law enforcement. During the investigation of financial crimes, such as tax evasion and money laundering, it may be required that the amount or value of money, income or assets accrued by a subject is determined in order to determine for instance their liability to pay tax. This research project examines the Net Worth method as an indirect method to circumstantially quantify income during the investigation of financial crime.
Police Practice
M.Tech. (Forensic Investigation)
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Books on the topic "Accounting – corrupt practices"

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Saiful, Islam Meer, Nur Rezwana, and Akhter Farhana, eds. Unaccountability in public accounts leads to widespread corruption: Auditing in Bangladesh needs faster reform. Dhaka: Newsnetwork, 2004.

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Amor, Kevin. Uncovering creative accounting. London: Financial Times Prentice Hall, 2003.

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Henselmann, Klaus. Accounting fraud: Case studies and practical implications. Berlin: Erich Schmidt, 2010.

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Jones, Michael. Creative accounting, fraud and international accounting scandals. Chichester: John Wiley & Sons, 2010.

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National Commission on Fraudulent Financial Reporting (U.S.). Report of the National Commission on Fraudulent Financial Reporting. [Washington, D.C.]: The Commission, 1987.

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Merchant, Kenneth A. Fraudulent and questionable financial reporting: A corporate perspective. Morristown, N.J: Financial Executives Research Foundation, 1987.

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Maeda, Martha. The complete guide to spotting accounting fraud & cover-ups: Everything you need to know explained simply. Ocala, Fla: Atlantic Pub. Group, Inc., 2010.

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Maeda, Martha. The complete guide to spotting accounting fraud & cover-ups: Everything you need to know explained simply. Ocala, Fla: Atlantic Pub. Group, Inc., 2010.

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Maeda, Martha. The complete guide to spotting accounting fraud & cover-ups: Everything you need to know explained simply. Ocala, Fla: Atlantic Pub. Group, Inc., 2010.

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Maeda, Martha. The complete guide to spotting accounting fraud & cover-ups: Everything you need to know explained simply. Ocala, Fla: Atlantic Pub. Group, Inc., 2010.

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Book chapters on the topic "Accounting – corrupt practices"

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Shah, Sulaksh, Dana Weintraub, and Frederic R. Miller. "Foreign Corrupt Practices Act." In A Guide to Forensic Accounting Investigation, 527–46. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200048.ch26.

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Crombie, James. "Medical Ghost- and Guest-Writing as Corrupt Practices and How to Prevent Them." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 141–58. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1424-1_8.

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Colón, Ricardo, and Héctor G. Bladuell. "Auditors and the Foreign Corrupt Practices Act: Lessons from Latin America." In Accounting in Latin America, 105–33. Emerald Group Publishing Limited, 2014. http://dx.doi.org/10.1108/s1479-356320140000014003.

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Colón, Ricardo, and Héctor G. Bladuell. "Auditors and the Foreign Corrupt Practices Act: Lessons from Latin America." In Accounting in Latin America, 105–33. Emerald Group Publishing Limited, 2014. http://dx.doi.org/10.1108/s1479-3563_2014_0000014003.

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Pacini, Carl, Mushfiq Swaleheen, and Katherine Barker. "Enhanced Enforcement of the Foreign Corrupt Practices Act: Improving the Ethics of U.S. Business Practices Abroad." In Research on Professional Responsibility and Ethics in Accounting, 57–91. Emerald Group Publishing Limited, 2012. http://dx.doi.org/10.1108/s1574-0765(2012)0000016006.

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Holtzblatt, Mark, Belverd Needles, Norbert Tschakert, Marcus Wong, and Jeffrey Klink. "The Importance of the Foreign Corrupt Practices Act (FCPA) for Accounting Education." In Advances in Accounting Education: Teaching and Curriculum Innovations, 65–87. Emerald Group Publishing Limited, 2015. http://dx.doi.org/10.1108/s1085-462220150000016004.

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Alleyne, Philmore, and Renée M. Thompson. "Examining Academic Dishonesty." In Prevention and Detection of Academic Misconduct in Higher Education, 159–83. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7531-3.ch008.

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Academic dishonesty (AD) has plagued many higher education institutions (HEIs). This chapter examines AD among accounting students in business schools and discusses possible mechanisms to reduce misconduct among students, as well as staff. Today's students are tomorrow's accounting professionals. Yet, some HE students strive to succeed at all costs by using unethical means including being aided by dishonest academic staff. For example, the unethical and corrupt practices in Enron, and the subsequent closure of one of the leading international accounting firms, Arthur Andersen, raised questions pertaining to codes of conduct, ethics, and morality being taught in business schools. This chapter reviews the literature, identifies issues from an internet search of actual cases, and then offers recommendations for reducing such detrimental behaviors.
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Calotă, Traian Ovidiu. "A Vision Regarding the Role of Financial-Accounting Practices in Tourism." In Advances in Finance, Accounting, and Economics, 208–18. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-8069-1.ch011.

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The primary role of general management's professionalism depends, to a large extent, on the correct assessment of the value of using the accounting information provided by the accounting management and, respectively, the efficient use in the decision-making process. What is extremely important is the fact that this process must be seen as in a continuously dynamic, as well as the fact that the options used must be in line with the permanent flow of opportunities that must be notified in time and exploited in the interest of economic entities. In the author's opinion, this aspect is predilection specific to tourism activities, with an important impact on success in this type of business. Thus, the opportunities are manifested and often start from them, from the start-up phase of a business, when the capital contribution will be made according to the perspectives opened by these opportunities, and then the construction of the tourist entity itself (including the system information-accounting) will be influenced by this.
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Ciurea, Maria, and Rakos Ileana-Sorina. "Implementation of Financial Reporting in the Romanian Public System According to International Accounting Standards (IPSAS)." In Perspectives of Management Accounting for Sustainable Business Practices, 92–114. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-4595-2.ch006.

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This chapter illustrates some aspects regarding the financial-accounting activity in the Romanian public system and obtaining a more realistic image of the financial reporting for the entities of the public system. The objectives of this chapter are to conduct an analysis on the implementation of financial reporting in the Romanian public sector in accordance with the requirements of International Public Sector Accounting Standards, which should include increased transparency and coherence, comparability of financial information, improved decision making, as well as the correct and real management of all approach arising therefrom. The issues presented by the author are based on the local and international specialized literature and university and specialized studies related to the treated topic. Thus, through the contribution brought, a new theoretical-empirical framework is created, which facilitates the identification of new ideas, themes, and debates of the aspects related to the financial-accounting reporting.
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Rubin, Yoram. "Quantifying and Accounting for Uncertainty." In Applied Stochastic Hydrogeology. Oxford University Press, 2003. http://dx.doi.org/10.1093/oso/9780195138047.003.0018.

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This chapter deals with a wide range of issues with a common theme: coping with uncertainty. To this end, we look at the sources of uncertainty and the types of errors we need to deal with. We then explore methods for identifying these errors and for incorporating them into our predictions. This chapter extends our discussion on these topics in chapter 1, the discussion in chapter 3 on estimation under conditions of uncertainty, and image simulation using MC techniques. A comprehensive treatment of uncertainty needs to address two different types of errors. The first type is the model error, which arises from incorrect hypotheses and unmodeled processes (Gaganis and Smith, 2001), for example, from poor choice of governing equations, incorrect boundary conditions and zonation geometry, and inappropriate selection of forcing functions (Carrera and Neuman, 1986b). The second type of error is parameter error. The parameters of groundwater models are always in error because of measurement errors, heterogeneity, and scaling issues. Ignoring the effects of model and parameter errors is likely to lead to errors in model selection, in the estimation of prediction uncertainty, and in the assessment of risk. Parameter error is treated extensively in the literature: once a model is defined, it is common practice to quantify the errors associated with estimating its parameters (cf. Kitanidis and Vomvoris, 1983; Carrera and Neuman, 1986a, b; Rubin and Dagan, 1987a,b; McLaughlin and Townley, 1996; Poeter and Hill, 1997). Modeling error is well recognized, but is more difficult to quantify. Let us consider, for example, an aquifer which appears to be of uniform conductivity. Parameter error quantifies the error in estimating this conductivity. Modeling error, on the other hand, includes elusive factors such as missing a meandering channel somewhere in the aquifer. This, in essence, is the difficulty in determining modeling error; parameter error can be roughly quantified based on measurements if one assumes that the model is correct, but modeling error is expected to represent all that the measurements and/or the modeler fail to capture. To evaluate model error, the perfect model needs to be known, but this is never possible.
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Conference papers on the topic "Accounting – corrupt practices"

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Yu, Ning, and Andreas A. Polycarpou. "Extracting Summit Roughness Parameters From Random Gaussian Surfaces Accounting for Asymmetry of the Summit Heights." In ASME/STLE 2004 International Joint Tribology Conference. ASMEDC, 2004. http://dx.doi.org/10.1115/trib2004-64095.

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The random Gaussian surface model proposed by Nayak is important to many statistical summit-based micro contact models. A Gaussian distribution is usually assumed for the summit heights as many surfaces have a Gaussian distribution of surface heights. In this work, based on Nayak’s models the skewness and kurtosis of the summit heights distribution are derived as a function of the bandwidth parameter α. The correctness of these two equations verified using a numerical scheme that generates random Gaussian surfaces with various α values. Also, practical contact simulations are performed to demonstrate the significance of the proposed equations and also to show the error of using a Gaussian distribution versus a correct asymmetric distribution for the summit heights.
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Atanasovski, Atanasko, Todor Tocev, Ivan Dionisijev, Zoran Minovski, and Dimitar Jovevski. "Evaluating the Performance of ChatGPT in Accounting and Auditing Exams: An Experimental Study in North Macedonia." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2023. http://dx.doi.org/10.47063/ebtsf.2023.0003.

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In the ever-evolving landscape of education, the integration of artificial intelligence (AI) has emerged as a transformative force, reshaping conventional pedagogical methods and assessment approaches. The domains of accounting and auditing, integral for preparing future professionals, have not remained immune to this technological revolution. As AI, including ChatGPT, gains prominence, it offers the potential to enhance learning and examination experiences within these disciplines. This paper presents a pioneering North Macedonian experimental research evaluating the performance of ChatGPT's effectiveness in exam performance in accounting and auditing. Leveraging 11 subject exams comprising a total of 401 questions, this research assesses ChatGPT's proficiency in addressing intricate, context-specific questions within these domains. ChatGPT 3.5 demonstrated its reliability as a "student" by successfully passing 8 out of the 11 subjects, achieving a pass rate of 73%. The findings reveal that ChatGPT 3.5 excels in responding to qualitative open-ended questions, true/false assessments, and multiple-choice questions with a single correct answer, effectively streamlining routine tasks and offering comprehensive explanations. However, it faces challenges when dealing with quantitative calculations and complex multiple-choice questions with multiple correct answers. This study contributes to the ongoing discourse on AI's role in education, sparking discussions about student access to AI tools, the balance between memorization and referencing, the potential for AI to enhance learning experiences, and the unique contributions of educators that surpass AI capabilities. As AI continues to disrupt traditional practices across professions, including education, its responsible integration promises to enhance the educational process and deliver substantial value. ChatGPT, as a versatile AI language model, stands as a powerful tool in this endeavor, offering educators and students the potential to enrich their learning journeys while recognizing the need for judicious application within its defined constraints.
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Messa, Gianandrea Vittorio, and Yongbo Wang. "Importance of Accounting for Finite Particle Size in CFD-Based Erosion Prediction." In ASME 2018 Pressure Vessels and Piping Conference. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/pvp2018-84248.

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Being capable in predicting the removal of material from a surface subjected to the impingements of solid particles within a carrier liquid is of considerable industrial interest. This phenomenon, called impact erosion, is of concern in many applications due to its severe technical and economic consequences. The use of Computational Fluid Dynamics (CFD) techniques for impact erosion prediction is a challenging approach to avoid the cost and complexity of laboratory testing. A well-established methodology exists for CFD-based erosion estimation, consisting in the simulation of the slurry flow by an Eulerian–Lagrangian two-phase model followed by the application of an empirical erosion correlation to estimate the loss of material produced by each particle-wall impact. One of the main assumptions of this approach is that the solids are treated as massive point particles, even if, from a theoretical point of view, this approximation may be too simplistic, as it requires the particle size to be infinitesimal. The objective of the present study was, primarily, to assess how the point–particle treatment of the dispersed phase may affect the accuracy of CFD-based erosion prediction models. Based on these findings, numerical strategies were proposed in order to correct for the induced error without the need of resorting to a fully-resolved description of the slurry flow, which would not be affordable in practical applications due to its excessive computational burden. As a first step, reference was made to the benchmark case of slurry abrasive jet impingement test. The obtained results will open the way for addressing more complex flows in future research.
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Ommani, Babak, Nuno Fonseca, and Carl Trygve Stansberg. "Simulation of Low Frequency Motions in Severe Seastates Accounting for Wave-Current Interaction Effects." In ASME 2017 36th International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/omae2017-62550.

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Today’s industry practice assumes wave drift forces on floating structures can be computed from zero current wave drift force coefficients for the stationary floater, while simplified correction models introduce current effects and slow drift velocity effects. The paper presents an alternative approach which overcomes some of the limitations of today’s procedures. The method, to be applied together with a time domain solution of the low frequency motions, is based on pre-calculation of mean wave drift force coefficients for a range of current velocities. During the low frequency motions simulation, the wave drift forces induced by the irregular waves are computed from the mean drift coefficients corresponding to instantaneous relative velocity resulting from the current and the low frequency velocities. A simple interpolation model, based on a quasi-steady assumption, is applied to obtain the drift forces in time-domain. Since calculation of the wave drift forces on Semi-submersibles in severe sea states with fully consistent methods is out of reach, a semi-empirical model is applied to correct the potential flow wave drift force coefficients. This model takes into account viscous effects, that are important in high seastates, and wave-current interaction effects. The paper compares the wave drift forces and the related low frequency motions computed by the proposed method, with results applying “standard” methods and with model test data. The test data was obtained in the scope of the EXWAVE JIP, with model tests designed to investigate wave drift forces in severe seastates and assess the wave-current interaction effects.
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Magna Detto Calcaterra, Maria Serena, Marco Brignoli, Gabriele Carpineta, and Pierluigi Sedda. "An Innovative Study to Predict Fracture Propagation in High Temperature Reservoirs with In-Situ Stresses Regime Affected by Cold Fluids Injections." In International Petroleum Technology Conference. IPTC, 2023. http://dx.doi.org/10.2523/iptc-22747-ms.

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Abstract Hydraulic fracturing has been an industry standard for the past decades; however, most recent applications are performed in extreme down-hole conditions: complex stresses regime, extended reach sections, abnormal pressure and temperature gradients proved to be strenuous challenges, especially with limited time and budgets. This paper explores the challenges of designing, completing and fracturing High Temperature (HT) tight reservoirs. A novel approach to the problem was mandatory to account for thermal effects on stress regime to increase overall chances of success of stimulation treatments. This multi-disciplinary method interconnects petro-physics, rock mechanics, fluid dynamics and operations by combining data from literature and from the field with the purpose of providing a tailored solution to the new challenges ahead. Hydraulic fracturing in High Temperature reservoirs is indeed a demanding task, for which specialized products have been developed throughout time, such as for example, HT fracturing fluids. However, despite accounting for HT gradients, sometimes the outcomes of hydraulic fracturing activity were surprising or inexplicable; sometimes, even disappointing. Therefore, "post-mortem" reviews are often a must-do: data coming from the field and post-treatments results are analysed from scratch, wiping out any known-fact about the specific well and revising all the possible root causes for the anomalous behaviours. Petro-physical data, tectonic regime, stresses, hydraulic fracturing geometry and diagnostics were entirely accounted for to provide an explanation of the final well results, ultimately resulting in more questions than answers, as it so often happens with science. In drilling operations, the thermal effect of cold fluids on fracture gradients and its influence on losses has been deeply investigated, becoming an industry best practice. However, the effect of cool-down due to fluid injection at high rates with hydraulic fracturing applications are not captured by dedicated literature and, even less, by modelling softwares. As a result, a non-conventional approach to the creation of a geo-mechanical model that could take into account the thermal effect of cold frac fluids injection was elaborated and several sensitivities to understand fracture propagation mechanism were performed, highlighting a wide range of variability which is attributable to the influence of temperature on stress regime. High temperature reservoirs proved easier to frac than expected due to the decrease in terms of pressure required to initialize a fracture. However, this phenomenon could hide potential dangers when it is required to contain such fracture in the targeted interval. The correct modelling of such effect is of extreme importance to forecast fracture geometry, proppant placement and final conductivity requiring to re-adapt and re-adjust field-proven, industry-standardized hydraulic fracturing models and practices to match results with expectations.
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Sun, Bo, Huafeng Ni, Zhongyuan Shi, Kecai Guo, Mingyu Lu, Yongdi Zhang, Haikun Ding, and John Zhou. "Defining Geologic Structure Encountered in Horizontal Well and Its Impact on Petrophysical Evaluation." In 2022 SPWLA 63rd Annual Symposium. Society of Petrophysicists and Well Log Analysts, 2022. http://dx.doi.org/10.30632/spwla-2022-0076.

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In horizontal wells, the traditional formation evaluation can be effectively carried out only after the geometric relationship between the well trajectory and the target reservoir is correctly interpreted. With the omnipresence of horizontal wells nowadays, a priority in petrophysical uncertainty evaluation is to control the spatial uncertainty between the well path and the target formation. Because of the cost and technology access constraints, the set of logs in a typical horizontal well alone may not be adequate in fully defining the geometry. Consequently, constraints from the offset/pilot well logs, seismic images, and other geologic information are utilized to achieve an integrated geometric understanding. Through the analysis of a set of horizontal wells with extensive suite of LWD logs in a pilot study, this paper discusses the workflow to determine the geologic structure and fluid contact around the wellbore under complex geologic environment. The project evaluates the effectiveness of various combinations of LWD measurements to understand the role of geologic constraints in place of additional measurements. The investigation starts with the commonly applied log-correlation between neighboring wells, progresses to the inclusion of images for the geometric relationship between the well and bedding， and the addition of the advanced boundary-detection curtain sections around the wellbore to quantify the reservoir thickness and continuity wherever feasible. The lateral variation observed in horizontal wells improves our understanding of the reservoir extension and spatial variation. Modeling and inversion of logging tool responses and the understanding of the underlying response characteristics in various geologic environments also enable us to correct the environmental effects on some measurements to minimize the uncertainty in reserves computation and to understand the continuity of the fluid barrier. Field examples are presented with the focus on accounting for the complexity of the reservoir. In particular, the reality of gradual change in the saturation and/or shalyness does not fit nicely with the distance-to-boundary or DTB inversion model of step-variation in resistivity. In this pilot study, the service company provided a complete set of azimuth propagation resistivity logs for boundary-detection purpose. Therefore, the contribution of information content to the petrophysical evaluation by using various types of data is experimented. The project tells that the petrophysical evaluation must consider the spatial location of the wellbore inside the reservoir. The study provides workflow and examples to guide the interpretation sequence not commonly practiced otherwise.
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Geshnizjani, Ramin, Maurice Martin, Razvan Luzi, Stefan Winkler, Iñigo Fernandez Imana, Xavier Manuel Juanpere, Felix Biertümpfel, and Harald Pfifer. "Tapping the Potential of Adaptable Control and Estimation Methods for Satellite AOCS." In ESA 12th International Conference on Guidance Navigation and Control and 9th International Conference on Astrodynamics Tools and Techniques. ESA, 2023. http://dx.doi.org/10.5270/esa-gnc-icatt-2023-018.

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In the last decades, linear parameter-varying (LPV) control methods have found their way into the aerospace domain. Their theoretical basis is now well understood and practical design tools are now readily available. Examples of successful application of LPV methods include aircraft wing flutter control and the control of space launch vehicles. Especially the latter can be considered a more than suitable application due to the small time constants and wide range of dynamical properties. For satellites, on the other hand, the challenges posed by parameter variations are less overt. A major reason lies in the comparatively long time constants of the spacecraft dynamics and environmental conditions along with modest ranges of parameter variations, hence the satellite dynamics can be treated as quasi-time invariant. A typical example are solar arrays, which usually rotate at a rate of one revolution per orbit for Earth observation satellites (i.e., less than 0.1deg/s even for low Earth orbits). As past experiences have shown, the induced changes of the spacecraft’s dynamical properties can be readily covered by classical robust LTI controller synthesis methods while still meeting the stability and performance requirements of current satellite missions. Nevertheless, accounting for parameter variations in the controller design process can have benefits, some of which lie beyond typical closed-loop performance metrics. Motivated by the on-going ESA-funded “ACE” study (“Adaptable Control and Estimation with Guaranteed Robust Performance”), this paper will therefore discuss several challenges and opportunities of current practical interest that are connected with time-varying parameters. Some examples will be outlined in the following. The current trend of commercialisation has introduced product lines into satellite development and production. Among a product line, individual satellites are mostly similar (or even identical), but may still differ from each other in terms of e.g. payload. As a result, many AOCS/GNC relevant properties are constant along the product line, while some parameters such as the moment of inertia vary within certain bounds. A natural goal is therefore to aim for a single adaptable controller for the entire product line with suitable scheduling parameters to adapt the controller for each individual satellite. The main benefit is the increased efficiency of the controller design process itself, which becomes significant already in the extreme case of a “product line” of two satellites such as the MetOp-SG spacecraft. This “product line approach” can even be transferred to the design process of a single spacecraft where relevant properties such as mass, centre of mass, and inertia (MCI) are typically known only with large uncertainties in early design phases, but become more and more certain as the design matures. Compared with designing the controllers robust against the initial large uncertainty, the achievable performance could be increased by requiring robustness only against the final small uncertainties and treating the nominal parameter values in a parameter-varying framework. On mission level, the ability to explicitly account for parameter variations enables additional operational modes. For example, some science spacecraft such as the envisaged Athena mission contain several instruments that share the same optics, requiring large movable parts (and thus, masses) to align the correct detector to the line of sight. Reorienting both the spacecraft and the movable parts simultaneously can save a significant amount of manoeuvring time, thus increasing the scientific output. Laser communication terminals require high pointing stability, but are subjected to structural vibrations with varying frequencies (e.g. reaction wheel induced microvibrations that depend on the wheel speeds). For this application, an adaptable disturbance estimation and cancellation scheme can allow using less performant (and thus, less expensive) hardware while still fulfilling all performance requirements. In the full paper, these approaches will be discussed in more detail including examples on how to recast the relevant spacecraft dynamics in an adaptable or LPV framework. Afterwards, some points regarding the industrial application of adaptable and parameter-varying methods will be addressed.
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