Relevant bibliographies by topics / Assets (Accounting) Data processing

Academic literature on the topic 'Assets (Accounting) Data processing'

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Published: 10 December 2022
Last updated: 29 January 2023

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Journal articles on the topic "Assets (Accounting) Data processing"

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Shi, Wenquan. "Analyzing enterprise asset structure and profitability using cloud computing and strategic management accounting." PLOS ONE 16, no. 9 (September 30, 2021): e0257826. http://dx.doi.org/10.1371/journal.pone.0257826.

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The study expects to further exploring the role of asset structure in enterprise profitability, and analyze the relationship between them in detail. Taking the express industry as the research object, from strategic management accounting, the study uses edge computing and related analysis tools and compares the financial and non-financial indicators of existing express enterprises. The study also discusses the differences between asset structure allocation and sustainable profitability, and constructs the corresponding analysis framework. The results reveal that SF’s total assets are obviously large and the profit margin increases. While the total assets of other express enterprises are small, and the express revenue drops sharply. Heavy assets can improve the enterprises’ profitability to a certain extent. SF has a good asset management ability. With the support of the capital market, SF’s net asset growth ability has been greatly improved. The edge computing method used has higher local data processing ability, and the analysis framework has higher performance than the big data processing method. The study can provide some research ideas and practical value for the asset structure analysis and profitability evaluation of express enterprises.
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Kuz, V. I. "Development of Accounting in the Conditions of Digitalization of Economic and Administrative Processes." Business Inform 6, no. 521 (2021): 197–204. http://dx.doi.org/10.32983/2222-4459-2021-6-197-204.

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The article is aimed at studying and evaluating the theoretical provisions of the development of the accounting system in the conditions of digitalization of economic and management processes, as well as identifying changes in the basic parameters of functioning of the information system under study. The article closer defines the purpose of accounting based on the division of users of accounting information into external and internal; substantiates the possibility of using information and communication technologies, implementation on the part of the studied information system of the consolidation, creative and prognostic functions, which will ensure an increase in the relevance of accounting data. The list of accounting objects (digital data, crypto assets, intangible assets, new types of settlements, social and environmental assets, qualitative criteria for conducting certain types of financial and economic activity), the identification of which is due to the digitalization of economic and management objects, as well as a system of methods and approaches for their information processing and appropriate disclosure of information, are defined. It is proved that the use of digital technologies not only contributes to the improvement of the operational efficiency of information processing, but also ensures its reliability, because it simplifies the procedures for determining fair value, allows the management staff to operate large amounts of data when making managerial decisions. New requirements for the professional competencies of accounting employees are outlined (flexibility in training, establishing and maintaining business communications, innovative methods of processing accounting data, control and analysis with the help of software products, programming and adjusting the functioning of accounting software products in accordance with the peculiarities of conducting economic processes and user information requests) as defined by the needs of active use of information and communication technologies in accounting and management processes.
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Chalupová, Naděžda. "Prediction of customer behaviour through datamining assets." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 57, no. 3 (2009): 43–54. http://dx.doi.org/10.11118/actaun200957030043.

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Business managers accounting for commercial success or non-success of the organization have to gain knowledge needful for correct decision acceptance. These knowledge represent sophisticated information hidden in enterprise data. One possibility, how to extract mentioned knowledge from data, is to use so-called datamining assets.The paper deals with an application of chosen basic methods of knowledge discovering in da­ta­ba­ses for area of customer-provider relation and it presents, how to avail acquired knowledge as basis of managerial decisions leading to improving of customer relationship management. It solves prediction, whose aim is, on the basis of some attributes of exploring objects, to predict future be­ha­viour of objects with these attributes. This way acquired knowledge, as the output of prediction, then can markedly help competent enterprise manager with planning of marketing strategies, for example so-called cross-selling and up-selling. The contribution describes a whole operation of available data processing: from its purifying, over its preparation for mining task, to self processing by the help of SAS Enterprise Miner tool. Regression analysis, neural network and decision tree, whose principles are briefly explained in this paper too, were used for knowledge mining. The estimation of customer behaviour was tested by two mining task varying in attribute using and in categories number of one of predicive attributes. The results of these two tasks are confronted by the help of prediction fruitfulness charts.
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Anisa, Miftahul, Noor Amelia, and Rina Pebriana. "Comparison of Fixed Assets Depreciation Method and Direction Influence on Company Profits in PT Akasha Wira International Tbk." International Journal of Research in Vocational Studies (IJRVOCAS) 1, no. 1 (May 8, 2021): 11–17. http://dx.doi.org/10.53893/ijrvocas.v1i1.12.

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The purpose of this research is to determine the calculation of the depreciation cost allocation for fixed assets and its effect on operating income when using other alternative methods such as the double-declining balance depreciation method. Fixed assets will experience a decrease in economic value due to usage, damage, and obsolescence due to economic factors and technical factors. The method of depreciation of fixed assets that are used must be following the applicable accounting financial accounting standards, including the straight-line depreciation method and the double-declining balance depreciation method. Sources of data used in this study are secondary data types. Secondary data obtained in this study are from the official website of the IDX (Indonesia Stock Exchange) in the form of financial reports and fixed asset data for 2014-2018. The type of data of this research is quantitative, while the data processing method is the straight-line method and the multiple declining balance method. The results of the analysis in this study can be concluded that the method of depreciation of fixed assets used by the company is the straight-line depreciation method because operating income which is influenced by the straight-line depreciation method has a higher result compared to the double-decreasing balance depreciation method.
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Kaliwanto, Budi, and Sri Agustini. "THE ANALYSIS OF ACCOUNTING TREATMENTS BASED ON GOVERNMENT ACCOUNTING STANDARDS (GAS) ON INTANGIBLE ASSETS (IA) IN NATIONAL NUCLEAR DEVELOPMENT AGENCY." JURNAL AKUNTANSI BERKELANJUTAN INDONESIA 1, no. 2 (June 6, 2018): 180. http://dx.doi.org/10.32493/jabi.v1i2.y2018.p180-192.

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Government Regulation Number 71 of 2010 dated October 22, 2010 onGovernment Accounting Standard (GAS) states that the Government applies Accrual Based GAS and is declared in Statement of Government Accounting Standards (SGAS). While the technical accounting explanation used as a guide is published in the form of GAS Technical Bulletin. In the case of Intangible Assets (IA), the Government Accounting Standards Committee (GASC) issued Bulletin No. 17 on Accounting for Intangible Assets based on Accruals. The implementation of the Technical Bulletin was used as the basis for the preparation of the IA Report in the National Nuclear Energy Agency (BATAN). Management and Preparation of BATAN's Financial and State Property (BFSP) reports using management flows, consistency of established amortization methods, impairment, discontinuation and disposal of IA. In the preparation of the IA Report, BATAN as a government institution is increasingly required to adapt to changes in government management systems that demand accountabilityprinciples, in which every state administration must be accountable for theperformance or outcomes of all programs and activities to the community for the use of resources and authority given. The result of testing of research instrument showed that IA data processing in BATAN based on the grouping of 5 categories (Copyright, Patent, Software, Result of Research / Research, and other Intangible Assets) outlined the value of the Copyright asset has the smallest value and the other IA has the greatest value (can be seen on the results of the discussion on pages 9-15).
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Tajudin, Ahmad, I. K. Norziaton, and Aida Hazlin Ismail. "The Role of Accrual Accounting and Information Systems on Asset Management Practice in the Malaysian Public Sector : A Conceptual Paper." IPN Journal of Research and Practice in Public Sector Accounting and Management 11, no. 01 (December 20, 2021): 39–60. http://dx.doi.org/10.58458/ipnj.11.01.03.0069.

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Purpose: The purpose of this study to identify and examine the role of accrual accounting and information systems in asset management practice in the Malaysian public sector. This study is important to enable the government take appropriate measures to enhance asset management practice in view of its increasingly crucial role in optimising government performance. Design/Methodology/Approach: This study identifies and examines in detail the role of accrual accounting and information systems in asset management practices in the Malaysian public sector by reviewing the issues commonly raised in the Auditor-General Reports, particularly on asset management. The conceptual aspect consists of an extensive search and analysis of secondary sources of information through references and a review of academic articles, Auditor-General’s Reports, news in print and other media, and publications pertaining to asset management. Findings: Previous studies show that accrual accounting and information systems have affected asset management practice in the public sector. Accrual accounting measures the performance of an organisation by recognising economic events that provide more accurate financial information, particularly on the organisation’s assets and liabilities. Information systems provide substantial growth opportunities for asset management, allowing systematic and timely data collection, processing, distribution, and information sharing, which can assist in managing assets throughout their life cycle. Originality/Value: This concept paper provides valuable addition to the current knowledge base, particularly on the role of accrual accounting and information systems on asset management practice. Keywords: Asset management practice, public sector, accrual accounting, information systems.
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Wilson Nainggolan, Sardi Hermawan, and Ratna Dina Marviana. "ANALISIS IMPLEMENTASI APLIKASI SAP TERHADAP PENCATATAN ASET TETAP PADA PT. KAI (PERSERO) MEDAN." PROSIDING FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS DHARMAWANGSA 1, no. 1 (January 3, 2022): 15–22. http://dx.doi.org/10.46576/prosfeb.v1i1.32.

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Fixed assets in accounting are tangible assets that are held for use in the production or supply of goods or services, for return to other parties or for administrative purposes, and are expected to be used for more than one period. An integrated information system is a necessity to help solve problems in a company. The SAP (System Application and Processing) application is one application that is able to provide solutions to these problems. SAP (System Application and Processing) is one of the applications developed to support organizations in carrying out operational activities, so that companies can identify weaknesses that must be improved. PT. Kereta Api Indonesia (Persero Medan is an independent Indonesian State-Owned Enterprise, providing rail transportation services. PT. Kereta Api Indonesia (Persero) has used the SAP system in recording Fixed Assets. Even though it has used the SAP application system, errors still occur in recording fixed assets. The purpose of this study is to determine the recording system of fixed assets using the SAP (System Application and Processing) application. To obtain primary data the author conducted field research by coming directly to the company to conduct interviews with finance staff to obtain data fixed assets at PT. Kereta Api Indonesia (Persero). Based on the results of the research conducted, it can be seen that the accounting system in recording the fixed assets of PT. Kereta Api Indonesia (Persero) Medan is adequate and the recording of fixed assets has used the SAP (System Application) application system. and Processi ng). The author suggests that before entering into the SAP system, manual recording such as a guard book should be carried out so that it becomes a correction before entering the input into the SAP system.
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FROLOV, Nikolai Yu. "An information model to analyze the reproduction of fixed assets of construction organizations." Economic Analysis: Theory and Practice 20, no. 8 (August 30, 2021): 1516–30. http://dx.doi.org/10.24891/ea.20.8.1516.

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Subject. The article deals with the information support to the analysis of the reproduction process in construction organizations. Objectives. The purpose is to create an information model that takes into account the particular characteristics of the analysis of the reproduction process of fixed assets, specifics of the activities of construction organizations, forms and types of reproduction. Methods. The study draws on general scientific methods of analysis and synthesis, a structural and logical approach to economic processes and phenomena. Results. I developed an information model for integrated analysis of the reproduction process of fixed assets in construction organizations, reviewed the theoretical aspects of definitions of information and information support, which enabled to determine theoretical approaches to building an information model. The offered information model structures data flows in two subsystems: accounting and non-accounting data. By collecting and processing information about the reproduction process, the proposed model generates the necessary information for analysis. Economic analysis helps select the best option for the reproduction of fixed assets, the optimality criterion of which is an increase in the profit of the construction organization. Conclusions. The presented information model enables to form a comprehensive and reliable set of data that affect the quality of the comprehensive economic analysis.
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Timuriana, Tiara, and Rezwan Rizki Muhamad. "PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 1, no. 2 (July 1, 2015): 12–20. http://dx.doi.org/10.34204/jiafe.v1i2.512.

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The financial statements of the company produced and prepared as a management accountability to investors so that it reflects the company's activities. The liability is not limited to management purposes but also for the benefit of the tax authorities. The big difference in the spur interest and information management to consider how accounting numbers generated can maximize its interests. How that can be done to influence the management accounting numbers can be the earnings management through deferred tax assets and deferred tax expense in the financial statements. This study aims to: (1) Describing the effects of deferred tax assets on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. (2) Describe the effect of deferred tax expense on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. (3) Describe the effect of deferred tax assets and deferred tax expense on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. Data processing method is by descriptive statistical analysis with analysis tools that multiple linear regression. Research shows that: (1) Assets Deferred tax effect on earnings management, (2) Deferred tax expense has no effect on earnings management, and (3) Deferred tax assets and deferred tax expense jointly effect on earnings management.Key words: Asset deferred tax, deferred tax expense, and earnings management
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Wardiningsih, Reny. "Analisis Pemahaman Mahasiswa Akuntansi terhadap Konsep Dasar Akuntansi." MANAZHIM 2, no. 2 (August 21, 2020): 143–56. http://dx.doi.org/10.36088/manazhim.v2i2.852.

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This study aims to examine the understanding of Accounting Students related to the basic concept of accounting, namely the understanding of assets, liabilities and capital based on the background of secondary schools (Vocational Accounting, Social Sciences and Natural Sciences Senior High School). Sampling through a purposive sampling technique that is a number of 90 accounting students from Mataram University and Mataram University of Technology who filled out the research questionnaire. This study uses SPSS 18 data processing, with a different test, testing the hypothesis shows the result that H3 is accepted, which is a significance level of 0.044 where the value is less than 0.05; and concluded that there are significant differences regarding the understanding of capital between students from SMK Accounting, SMA IPS and IPA SMA, while H1 and H2 are not accepted, the significance level is 0.724 and 0.874, respectively, where the value is greater than 0.05. This happens due to several factors including: lack of practice, lack of practice, short study portions, etc., causing a lack of understanding of students towards assets and liabilities which are important indicators of other financial statements.
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Dissertations / Theses on the topic "Assets (Accounting) Data processing"

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梁松柏 and Chung-pak Leung. "Concurrent auditing on computerized accounting systems." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31269011.

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Trigueiros, Duarte. "Neural network based methods in the extraction of knowledge from accounting and financial data." Thesis, University of East Anglia, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.292217.

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Ferguson, Colin B., and mikewood@deakin edu au. "An investigation of the effects of microcomputers on the work of professional accountants." Deakin University. School of Accounting and Finance, 1994. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20050915.155628.

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Information technology research over the past two decades suggests that the installation and use of computers fundamentally affects the structure and function of organisations and, m particular, the workers in these organizations. Following the release of the IBM Personal Computer in 1982, microcomputers have become an integral part of most work environments. The accounting services industry, in particular, has felt the impact of this ‘microcomputer revolution’. In Big Six accounting firms, there is almost one microcomputer for each professional accountant employed, Notwithstanding this, little research has been done on the effect of microcomputers on the work outcomes of professional accountants working in these firms. This study addresses this issue. It assesses, in an organisational setting, how accountant’ perceptions of ease of use and usefulness of microcomputers act on their computer anxieties, microcomputer attitudes and use to affect their job satisfaction and job performance. The research also examines how different types of human-computer interfaces affect the relationships between accountants' beliefs about microcomputer utility and ease of use, computer anxiety, microcomputer attitudes and microcomputer use. To attain this research objective, a conceptual model was first developed, The model indicates that work outcomes (job satisfaction and job performance) of professional accountants using microcomputers are influenced by users' perceptions of ease of use and usefulness of microcomputers via paths through (a) the level of computer anxiety experienced by users, (b) the general attitude of users toward using microcomputers, and (c) the extent to which microcomputers are used by individuals. Empirically testable propositions were derived from the model to test the postulated relationships between these constructs. The study also tested whether or not users of different human-computer interfaces reacted differently to the perceptions and anxieties they hold about microcomputers and their use in the workplace. It was argued that users of graphical interfaces, because of the characteristics of those interfaces, react differently to their perceptions and anxieties about microcomputers compared with users of command-line (or textual-based) interfaces. A passive-observational study in a field setting was used to test the model and the research propositions. Data was collected from 164 professional accountants working in a Big Six accounting firm in a metropolitan city in Australia. Structural equation modelling techniques were used to test the, hypothesised causal relationships between the components comprising the general research model. Path analysis and ordinary least squares regression was used to estimate the parameters of the model and analyse the data obtained. Multisample analysis (or stacked model analysis) using EQS was used to test the fit of the model to the data of the different human-computer interface groups and to estimate the parameters for the paths in those different groups. The results show that the research model is a good description of the data. The job satisfaction of professional accountants is directly affected by their attitude toward using microcomputers and by microcomputer use itself. However, job performance appears to be only directly affected by microcomputer attitudes. Microcomputer use does not directly affect job performance. Along with perceived ease of use and perceived usefulness, computer anxiety is shown to be an important determinant of attitudes toward using microcomputers - higher levels of computer anxiety negatively affect attitudes toward using microcomputers. Conversely, higher levels of perceived ease of use and perceived usefulness heighten individuals' positive attitudes toward using microcomputers. Perceived ease of use and perceived usefulness also indirectly affect microcomputer attitudes through their effect on computer anxiety. The results show that higher levels of perceived ease of use and perceived usefulness result in lower levels of computer anxiety. A surprising result from the study is that while perceived ease of use is shown to directly affect the level of microcomputer usage, perceived usefulness and attitude toward using microcomputers does not. The results of the multisample analysis confirm that the research model fits the stacked model and that the stacked model is a significantly better fit if specific parameters are allowed to vary between the two human-computer interface user groups. In general, these results confirm that an interaction exists between the type of human-computer interface (the variable providing the grouping) and the other variables in the model The results show a clear difference between the two groups in the way in which perceived ease of use and perceived usefulness affect microcomputer attitude. In the case of users of command-line interfaces, these variables appear to affect microcomputer attitude via an intervening variable, computer anxiety, whereas in the graphical interface user group the effect occurs directly. Related to this, the results show that perceived ease of use and perceived usefulness have a significant direct effect on computer anxiety in command-line interface users, but no effect at all for graphical interface users. Of the two exogenous variables only perceived ease of use, and that in the case of the command-line interface users, has a direct significant effect on extent of use of microcomputers. In summary, the research has contributed to the development of a theory of individual adjustment to information technology in the workplace. It identifies certain perceptions, anxieties and attitudes about microcomputers and shows how they may affect work outcomes such as job satisfaction and job performance. It also shows that microcomputer-interface types have a differential effect on some of the hypothesised relationships represented in the general model. Future replication studies could sample a broader cross-section of the microcomputer user community. Finally, the results should help Big Six accounting firms to maximise the benefits of microcomputer use by making them aware of how working with microcomputers affects job satisfaction and job performance.
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Narasimhan, Ramesh. "Preliminary control risk assessments by computer audit specialists and non-specialists." Diss., Virginia Polytechnic Institute and State University, 1987. http://hdl.handle.net/10919/49868.

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Auditors are encountering more and more computerized accounting applications as the pervasiveness of computing technology increases in business. Auditors, therefore, need to adapt their audit approaches in the face of the changes caused by the new technology. The AICPA has addressed the issue by requiring auditors to consider the nature of the data processing system ln their client environments when planning the audits. Specialists, if necessary, are recommended to be brought in as part of the audit team in audits involving computerized accounting applications. The implicit assumption behind this is that the specialists would make “better” judgments in auditing computerized systems than non-specialists. A need was seen to compare the judgments of specialists and non-specialists in evaluating controls in a simple computerized environment. The results indicate that while both specialists and non-specialists have a high degree of consensus, a significant difference existed between the two groups of auditors. Both groups of auditors exhibited high reliability and self-insights. Experienced non-specialists had lower consensus than specialists while inexperienced non-specialists had lower reliability than specialists. Firm affiliation effects were noted for the non-specialists in their consensus scores. Unlike previous studies, segregation of duties cue did not account for a majority of the variance In judgments. This cue was considered important only by the experienced non-specialists. A need was seen for further research into how the difference ln consensus affects subsequent audit program planning.
Ph. D.
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Mashapa, Job. "An investigation into user interface factors impacting on user experience: Pastel accounting case study." Thesis, Nelson Mandela Metropolitan University, 2009. http://hdl.handle.net/10948/1184.

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The purpose of this research is to propose metrics to evaluate the user interface factors that impact on the user experience of Software Accounting Applications (SAAs) used to support the accounting business activities in Small Medium and Micro Enterprises (SMMEs) operating in developing countries. The research commences by outlining the conceptual background that introduces the study. In the introductory chapter, the problems together with the objectives that motivate the significance of the study are presented. In the same chapter, the overall research focus and how each of the research questions are treated to accomplish the intended goals are defined. In Chapter 2, the typical accounting business activities for SMMEs operating in developing countries are investigated. Findings from the preliminary survey revealed that Pastel accounting is the commonly used SMME accounting application used in developing countries. Inventory management, cash book processing, preparation of financial statements, customer and supplier documents processing are revealed as the most prevalent SMME accounting activities. This chapter highlights the problems that inhibit the implementation and the delivery of full benefits of using these SAAs. After indentifying the SAA problems, user experience aspects of the SAA are addressed in Chapter 3. User experience (UX) is defined and existing UX evaluation criteria are discussed. The findings form the basis for choosing the applicable criteria for evaluating the User Interface (UI) factors impacting on the UX of Pastel accounting. The proposed user experience evaluation metrics are described in Chapter 4. A discussion on how the metrics are implemented and what UI aspect they measure is presented. The research design and methodology followed is discussed in Chapter 5. The chapter outlines the possible research philosophy, strategy, methods and data collecting methods. A choice is made about the appropriate approach to answer the stated research questions to satisfy the intended overall research objective. A phenomenologist, qualitative inductive approach is adopted in the study. A contextual inquiry case-study strategy is chosen as applicable to this research. Data is collected using expert reviews, user observation and subjective questionnaires. After the choice of the research techniques, the case study results are presented and analysed in Chapter 6. It is found that Pastel UI is attractive and the users are happy with the visual design of the application. The major factors that impact on Pastel accounting are its lack of 4 feedback and its complexity which makes it difficult for first time users to use the application and the paucity of the help function. After the observed findings, the conclusions and recommendations of the research are presented in Chapter 7. It has been concluded that Pastel accounting UI fails to captivate a positive user experience for first-time users; the users do not find the expected help from the Help function and are often left wondering about the status of the system and the outcome of their actions on a task. Recommendations on how designers would make Pastel user interface more helpful, easy to use, and provide adequate feedback are presented in Chapter 7.
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Baldwin-Morgan, Amelia Annette. "The impact of expert systems on auditing firms : an investigation using the Delphi technique and a case study approach /." Diss., This resource online, 1991. http://scholar.lib.vt.edu/theses/available/etd-08062007-094401/.

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Hammel, Julie Christine. "A computer program for budgeting intercollegiate athletic scholarships /." Thesis, This resource online, 1993. http://scholar.lib.vt.edu/theses/available/etd-12172008-063642/.

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Medonaitė-Vaitilienė, Rasa. "Integruoto apskaitos duomenų tvarkymo kokybės vertinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050525_113323-38235.

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Research object: information systems for accounting data processing. Research aim: to analyse the aspects, criteria and indices of the quality of integrated accounting data processing and to evaluate the quality of integrated data processing in four information systems of accounting data processing. Objectives: • To analyze the theoretical aspects of integrated accounting data. • To analyze the types of information systems used for accounting data processing. • To choose the methods for the quality analysis of information systems of integrated data processing and to form evaluation system of criteria. • To choose the matrices of information systems of integrated data processing indices and to identify their meaning. • To determine the meanings of indices of the four information systems of integrated accounting data processing and evaluate their ability to manage data. Research methods: monographic, comparing, logical analysis and generalization, data analysis and systemizing, graphical representation, observing, questionnaire, statistic managing of data, evaluation, generalizing and other scientific research methods. After the analysis of foreign and Lithuanian references, the conception of integrated accounting data processing was defined and the evaluation aspects were determined. The model of evaluation of integrated data processing quality has also been created. The system of criteria and indices was created and the methods of denoting the meaning were chosen. On the... [to full text]
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Gatian, Amy Elizabeth Williams. "User information satisfaction (UIS) and user productivity: an empirical examination." Diss., Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/54361.

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In this research the relationships between user information satisfaction (UIS) and user productivity were examined. Two users groups were used to test the following hypotheses: H₁A: There is no relationship between UIS and perceptions of decision-making quality for academic department heads. H₁B: There is no relationship between UIS and perceptions of decision-making quality for managers within the controller’s office. H₂: There is no relationship between UIS and objectively measured productivity for managers within the controller’s office. H₃: There is no relationship between UIS and a user’s length of experience with a system. H₄A: There is no relationship between UIS and a user’s age. H₄B: There is no relationship between UIS and a user’s sex. H₄C: There is no relationship between UIS and a user’s level of education. Data utilized in testing the hypotheses were collected with a packet of six questionnaires mailed to the controllers of 100 universities. Usable responses were obtained from 107 of 300 controller’s office managers and 77 of 300 academic users. H₁A, H₁B and H₂ were tested with canonical correlation analysis. H₃, H₄A, H₄B and H₄C were tested with multiple regression. The findings can be summarized as follows: 1. Satisfaction with computer processing was correlated with making better operating budget decisions for both groups and helping academic users track activities in research, grant and designated gift accounts. 2. Satisfaction with system related problem finding was correlated with elimination of steps and making jobs easier for managers, and with helping academic users track activity in research accounts, and to feel they have benefited overall from FRS. 3. Satisfaction with the linear combination of inputs and problem finding was correlated with financial transactions per full time employee equivalents (FTE), late internal reports per total internal reports and number of ledger accounts per FTE. 4. More frequent users of FRS were more satisfied. Additionally, UIS and mandatory system usage were positively correlated. 5. UIS and sex were moderately correlated. Specifically, males within the academic group were less satisfied with FRS than the females surveyed.
Ph. D.
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McCart, Christina D. "Expert systems for financial analysis of university auxiliary enterprises." Diss., This resource online, 1991. http://scholar.lib.vt.edu/theses/available/etd-09092008-064445/.

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Books on the topic "Assets (Accounting) Data processing"

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United States. Joint Financial Management Improvement Program. Seized property and forfeited assets systems requirements. [Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

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United States. Joint Financial Management Improvement Program. Seized property and forfeited assets systems requirements: Draft. [Washington, D.C: U.S. General Accounting Office, Joint Financial Management Improvement Program, 1999.

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Office, General Accounting. Seized property and forfeited assets system requirements: Checklist for reviewing systems under the Federal Financial Management Improvement Act. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.

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United States. General Accounting Office. Accounting and Information Management Division. Seized property and forfeited assets system requirements: Checklist for reviewing systems under the Federal Financial Management Improvement Act : exposure draft. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.

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Willemssen, Joel C. Computer security: Critical federal operations and assets remain at risk : statement of Joel C. Willemssen, Director, Civil Agencies Information Systems, Accounting and Information Management Division, before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform, House of Representatives. [Washington, D.C.]: The Office, 2000.

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Dodaro, Gene L. Information security: Strengthened management needed to protect critical federal operations and assets : statement of Gene L. Dodaro, Assistant Comptroller General, Accounting and Information Management Division, before the Committee on Governmental Affairs, U.S. Senate. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.

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Dodaro, Gene L. Information security: Strengthened management needed to protect critical federal operations and assets : statement of Gene L. Dodaro, Assistant Comptroller General, Accounting and Information Management Division, before the Committee on Governmental Affairs, U.S. Senate. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.

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McGee, Robert W. Accounting for data processing costs. New York: Quorum Books, 1988.

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Office, General Accounting. Indian trust funds: Improvements made in acquisition of new asset and accounting system but significant risks remain : report to Congressional requesters. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.

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Bassett, P. H. meaningandadventages Computerised accounting: Limitations. 4th ed. Oxford: NCC Blackwell, 1996.

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Book chapters on the topic "Assets (Accounting) Data processing"

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Lehrer, Steven F., Tian Xie, and Guanxi Yi. "Do the Hype of the Benefits from Using New Data Science Tools Extend to Forecasting Extremely Volatile Assets?" In Data Science for Economics and Finance, 287–330. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-66891-4_13.

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AbstractThis chapter first provides an illustration of the benefits of using machine learning for forecasting relative to traditional econometric strategies. We consider the short-term volatility of the Bitcoin market by realized volatility observations. Our analysis highlights the importance of accounting for nonlinearities to explain the gains of machine learning algorithms and examines the robustness of our findings to the selection of hyperparameters. This provides an illustration of how different machine learning estimators improve the development of forecast models by relaxing the functional form assumptions that are made explicit when writing up an econometric model. Our second contribution is to illustrate how deep learning can be used to measure market-level sentiment from a 10% random sample of Twitter users. This sentiment variable significantly improves forecast accuracy for every econometric estimator and machine algorithm considered in our forecasting application. This provides an illustration of the benefits of new tools from the natural language processing literature at creating variables that can improve the accuracy of forecasting models.
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Hindmarch, Arthur, and Mary Simpson. "The Processing of Accounting Data." In Financial Accounting: An Introduction, 56–78. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21765-6_4.

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Avison, D. E. "Accounting and Related Data Processing Applications." In Mastering Business Microcomputing, 177–205. London: Palgrave Macmillan UK, 1990. http://dx.doi.org/10.1007/978-1-349-11608-9_6.

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Waltl, Bernhard, Thomas Reschenhofer, and Florian Matthes. "Data Governance on EA Information Assets: Logical Reasoning for Derived Data." In Lecture Notes in Business Information Processing, 401–12. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-19243-7_37.

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Nahorski, Zbigniew, and Waldemar Jęda. "Processing National CO2 Inventory Emissions Data and their Total Uncertainty Estimates." In Accounting for Climate Change, 93–107. Dordrecht: Springer Netherlands, 2007. http://dx.doi.org/10.1007/978-1-4020-5930-8_8.

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Ma, Xiaoyan. "Financial Auditing Accounting Method Based on Computer Network." In Data Processing Techniques and Applications for Cyber-Physical Systems (DPTA 2019), 233–38. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1468-5_31.

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Xu, Xiangdong. "Application Research of Accounting Archives Informatization Based on Big Data." In Data Processing Techniques and Applications for Cyber-Physical Systems (DPTA 2019), 55–62. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1468-5_9.

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Kögel, Jochen, and Sebastian Scholz. "Processing of Flow Accounting Data in Java: Framework Design and Performance Evaluation." In Lecture Notes in Computer Science, 177–87. Berlin, Heidelberg: Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-642-13971-0_17.

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Yang, Wenwen. "Computer Financial Accounting Information System for International Trade Enterprises." In 2020 International Conference on Data Processing Techniques and Applications for Cyber-Physical Systems, 855–63. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-1726-3_105.

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Liu, Xiaoli. "Analysis of Real Estate Enterprise Profitability Index Data Model Under Computer Accounting Processing." In Atlantis Highlights in Intelligent Systems, 1477–85. Dordrecht: Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-030-5_147.

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Conference papers on the topic "Assets (Accounting) Data processing"

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Tokarev, Denis, Dmitry Tailakov, and Anton Ablaev. "Digital platform for E&P Assets Business Process Optimization with a Module for Estimation and Optimizing of Greenhouse Gases Emissions. Case Study." In SPE Russian Petroleum Technology Conference. SPE, 2021. http://dx.doi.org/10.2118/206607-ms.

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Resume Due to the increasing requirements for reducing the carbon footprint on the part of end users of hydrocarbons, there is a need to develop a system for automated analysis of the main business processes of oil and gas field development to assess greenhouse gas emissions, as well as for optimization in order to improve environmental safety. The paper describes a prototype of a platform that was developed for decarbonization of oil and gas enterprises using modern optimization tools and up-to-date methods for inventory of greenhouse gas emissions. The platform is based on the following models: – simulation model (IM) – simulates the company's business processes, identifying weaknesses and areas of potential development, is a set of mathematical algorithms for solving direct problems; – optimization model (OM) – allows to conduct a comprehensive analysis with a large number of parameters, excluding manual data processing and using automated information exchange between various software that is used in the oil and gas industry for modeling and monitoring of various processes, as well as developing various development options (taking into account geological conditions, geophysical interpretation, etc.). The initial conditions and the specified criteria related to economic indicators allow to solve the problem of finding the optimal parameters for the development of the selected asset. This paper shows the economic effect of implementing software based on a digital twin, implemented as a platform with the ability to build a model of an oil and gas asset, using various data (SAP, 1C, IPM GAP, Repos, Eclipse, etc.) and targets for the development. In the same way, the possible losses of the oil and gas industry from the introduction of additional carbon taxation and the potential for optimizing processes to minimize these costs are considered. IPCC methods are used to calculate greenhouse gas emissions, and direct, indirect, and fugitive emissions are considered in the calculation. The main conclusion is the need to reduce the costs for oil and gas companies and prepare modern automated digital solutions for accounting for greenhouse gas emissions in advance to achieve a zero-carbon footprint and maintain the competitiveness of the Russian oil and gas industry. As a result of the work done, the feasibility was justified, and the result was demonstrated to the customer for calculating greenhouse gas emissions based on digital twins of key business processes of oil and gas enterprises. The use of automated systems makes it possible to reduce the potential economic risks associated with the introduction of a carbon fee from large oil and gas consumers.
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Xue-hui, Ding, Li Yong-na, and Bi Zhi-li. "Research on Accounting Treatment and Report of Data Assets in Universities." In 2022 7th International Conference on Financial Innovation and Economic Development (ICFIED 2022). Paris, France: Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220307.172.

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Zhuravlev, Mikhail, Anastasiia Novikova, Aleksandra Cherkasova, Dmitry Shakhov, Alexander Kharkovsky, Roman Belousov, Azamat Sadykov, Konstantin Anuchin, Grisha Avanesyan, and Vadim Khafizov. "Practical Application of Integrated Simulation Technologies for Asset Development and Surface Facilities Design of Gas Fields." In SPE Russian Petroleum Technology Conference. SPE, 2021. http://dx.doi.org/10.2118/206551-ms.

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Abstract The main goal of this paper is to describe the automation process for asset design solutions assessment in accordance with the expected production levels in dynamics. The integrated model contains embedded sub-models (various assessment elements, such as pipeline networks, compression facilities, gas treatment units, reservoir simulation models for production profiles simulation and an economic model to obtain an instant investment estimate). A continuous data flow between all the component models provides a quick assessment of different variables influence on the final efficiency of the integrated asset development option; this approach makes possible the rapid expansion of options range as well as the increase in analysis depth. We describe this approach on the example of the gas assets group development project, which includes the integration of following part of surface facilities: pipeline networks (gathering system) for well pads with the corresponding booster compressor stations and transport network to deliver well product to gas process unit. The work shows the recommendations about how to set up the optimal configuration of an integrated model (type and composition of sub-models, linking algorithms, data exchange directions, etc.) to solve various issues of long-term planning. In addition, we show the example of standardizing the process of managing the sub- models to provide the integrated model fast update when new production data arrives or when the surface facilities concept is changed and to make the approach transfer to other close projects easier. The novelty of the work lies in the creation of a unique approach to solve the issues of conceptual design by flexible configuration of an integrated model for specific tasks. This approach includes processing of production data different formats, the ability to connect an economic model to obtain the instant investment assessment of surface facilities option within comprehensive analysis. In addition, it includes the ability to connect detailed models of the gas-processing unit and booster compressor station with prospective economic efficiency assessment in accordance with the production profiles updates. The integrated model example and overall approach that we provide in this paer is unique due to the following factors: – "flexibility" of the model, which changes its appearance depending on the tasks. – prompt update of the economic indicators of the project. – clear accounting of transport and process facilities (use of detailed models for pipeline and processing systems (including booster compressor stations).
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Zhang, Yuan, Yuanxin Huang, Dingqing Zhang, and Yuxiao Qian. "The Importance of Data Assets and Its Accounting Confirmation and Measurement Methods." In 2019 6th International Conference on Behavioral, Economic and Socio-Cultural Computing (BESC). IEEE, 2019. http://dx.doi.org/10.1109/besc48373.2019.8963312.

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Zahra, Ladzina Shafira, and Audita Setiawan. "ANALYSIS OF ACCOUNTING STUDENT'S UNDERSTANDING OF BASIC ACCOUNTING CONCEPTS." In Seminar Sosial Politik, Bisnis, Akuntansi dan Teknik (SoBAT) ke-3. LPPM USB YPKP, 2021. http://dx.doi.org/10.32897/sobat3.2021.29.

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The purpose of this study is to empirically prove the differences in understanding. The formulation of the problem is to empirically prove whether there are differences in the understanding of students from high school with a science major and high school majoring in social studies on the basic concepts of accounting. The basic concept of accounting in this study uses the variables of assets, liabilities, and capital. This research was conducted at a private university in West Java. The data is primary data, and the data collection technique is using a questionnaire. The population and sample in this study were 52 students majoring in accounting for the 2019-2020 class based on certain criteria. The data analysis technique of this research is descriptive statistical analysis, using validity, reliability and Kruskal Wallis difference test with IBM SPSS Statistics version 23 to measure the level of understanding of students from high school majoring in science and high school majoring in social studies on the basic concepts of accounting. The results of this study stated that only the variable Capital (Equity) had a significant difference in understanding between students from high school majoring in science and high school majoring in social studies. Where the other two variables, namely Assets and Liabilities, show that there is no significant difference in understanding between students from Senior High School from the Science Department and Senior High School from the Social Sciences Department.
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Aycicek, Onder, Adnan Ozsoy, and Murat Berk. "A Hybrid Model for Multiple Uses of Prepaid Telecommunication Common Assets." In 2018 International Conference on Artificial Intelligence and Data Processing (IDAP). IEEE, 2018. http://dx.doi.org/10.1109/idap.2018.8620927.

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Popovas, Darius, Valentas Mikalauskas, Dominykas Šlikas, Simonas Valotka, and Tautvydas Šorys. "Individual Tree Parameters Estimation from Terrestrial Laser Scanner Data." In Environmental Engineering. VGTU Technika, 2017. http://dx.doi.org/10.3846/enviro.2017.230.

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Tree models and information on the various characteristics of trees and forests are required for forest management, city models, carbon accounting and the management of assets. In order to get precise characteristics and information, tree modelling must be done at individual tree level as it represents the interaction process between trees. For sustainable forest management, more information is needed, however, the traditional methods of investigating forest parameters such as, tree height, diameter at breast height, crown diameter, stem curve and stem mapping or tree location are complex and labour-intensive. Light detection and ranging (LiDAR) has been proposed as a suitable technique for mapping of forest biomass. LiDAR can be operated in airborne configuration (Airborne laser scanning) or in a terrestrial setup. Terrestrial Laser Scanner measures forests from below canopy and offers a much more detailed description of the individual trees. The aim of this study is to derive the essential tree parameters for estimation of biomass from terrestrial LiDAR data. Tree height, diameter at breast height, crown diameter, stem curve and tree locations were extracted from Terrestrial Laser Scanner point clouds.
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Heo, Taemin, Ding Peng Liu, Lance Manuel, Jose A. F. O. Correia, and Paulo Mendes. "Sustainable Reuse of Decommissioned Jacket Platforms for Offshore Wind Energy Accounting for Accumulated Fatigue Damage." In ASME 2022 41st International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2022. http://dx.doi.org/10.1115/omae2022-79598.

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Abstract An offshore energy transition, even if only a gradual one, from carbon-emitting fossil fuel extraction to cleaner sources is recommended, if we are to slow the harmful impacts of climate change. The potential for sustainable reuse of decommissioned offshore jacket platforms to support wind turbines is being considered as an attractive proposition in such a transition. To maximize the benefits of such reuse of assets, what is needed is a rational optimization strategy that considers the remaining life of a repurposed platform, associated retrofit and construction costs, and a future period of gross renewable energy generation following installation of the wind turbine. We outline a study that employs a fatigue reliability-based framework to aid in such sustainable reuse planning and optimization. The framework proposed identifies an optimized reuse plan that incorporates metocean data analysis, structural analysis, life-cycle evaluation, and revenue optimization. We employ a case study and sustainable reuse scenario for a site in the vicinity of Porto, Portugal.
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Madsen, R. B., E. Nørmark, and T. Mejer Hansen. "Accounting for Processing Errors in AVO/AVA Data." In 80th EAGE Conference and Exhibition 2018. Netherlands: EAGE Publications BV, 2018. http://dx.doi.org/10.3997/2214-4609.201801347.

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Ballard, Geoff, Refaul Ferdous, Anthony Payoe, and Amanda Kulhawy. "Application of Risk and Reliability in Designing Facility Site Containment." In 2020 13th International Pipeline Conference. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/ipc2020-9261.

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Abstract Enbridge is North America’s premier energy infrastructure company delivering the energy people need and want. Enbridge’s business value is asset intensive. With over 200 onshore liquids pipelines facility assets, operational safety and environmental protection are always top priorities. The embedment of risk management practices in business decisions is an effective way to appropriately optimize asset performance while avoiding catastrophic impacts to people and the environment. This includes understanding and managing these risk events and establishing barriers to prevent the impact. Facility site containment is an independent protection layer that mitigates the consequences of a spill. The United States Environmental Protection Agency and the National Fire Code of Canada provide requirements to contain overland flow of a spill from liquids pipelines facility assets. Although there are specific volumetric requirements for spill containment for facility tanks, there are no specific volumetric requirements for spill containment for pipeline facility assets such as pumps, valves, etc. Industry typically employs an index-based approach to determine the specific design volumes using catastrophic rupture volumes and facility location. This approach has several shortcomings, including design inadequacy, inconsistency, and challenges with scalability. A risk-based approach is appropriate in determining the required site containment volume based on oil spill history, facility assets, and environmental sensitivities. A probabilistic model can be created using historical facility oil spill data based on the Pipeline and Hazardous Materials Safety Administration’s (PHMSA’s) facility incident database to estimate the likelihood of a given size of release occurring. If available, company oil spill history can also be used or integrated with the PHMSA dataset. Combining the likelihood of the size of release occurring with the estimated consequence (by accounting for the volume of a release and the environmental sensitivity at the release location), it is possible to evaluate the risk of a release. This estimation of risk can then be leveraged to support facility site containment design to manage the risk to an acceptable level. By informing facility site containment with volumetric requirements using reliability and consequence models and risk management principles, an organization can prudently balance pipeline safety and capital constraints to comply with federal regulations. This paper demonstrates this approach and describes: • The value of available data and model development • Reliability modeling and consequence assessment • Risk-informed decision-making • Future model enhancements
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Reports on the topic "Assets (Accounting) Data processing"

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Shabelnyk, Tetiana V., Serhii V. Krivenko, Nataliia Yu Rotanova, Oksana F. Diachenko, Iryna B. Tymofieieva, and Arnold E. Kiv. Integration of chatbots into the system of professional training of Masters. [б. в.], June 2021. http://dx.doi.org/10.31812/123456789/4439.

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The article presents and describes innovative technologies of training in the professional training of Masters. For high-quality training of students of technical specialties, it becomes necessary to rethink the purpose, results of studying and means of teaching professional disciplines in modern educational conditions. The experience of implementing the chatbot tool in teaching the discipline “Mathematical modeling of socio-economic systems” in the educational and professional program 124 System Analysis is described. The characteristics of the generalized structure of the chatbot information system for investment analysis are presented and given: input information, information processing system, output information, which creates a closed cycle (system) of direct and feedback interaction. The information processing system is represented by accounting and analytical data management blocks. The investment analysis chatbot will help masters of the specialty system analysis to manage the investment process efficiently based on making the right decisions, understanding investment analysis in the extensive structure of financial management and optimizing risks in these systems using a working mobile application. Also, the chatbot will allow you to systematically assess the disadvantages and advantages of investment projects or the direction of activity of a system analyst, while increasing interest in performing practical tasks. A set of software for developing a chatbot integrated into training is installed: Kotlin programming, a library for network interaction Retrofit, receiving and transmitting data, linking processes using the HTTP API. Based on the results of the study, it is noted that the impact of integrating a chatbot into the training of Masters ensures the development of their professional activities, which gives them the opportunity to be competent specialists and contributes to the organization of high-quality training.
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Kashyap, Varsha, Jill Hooks, Asheq Rahman, and Md Borhan Uddin Bhuiyan. Institutional Determinants of Carbon Financial Accounting Practices. Unitec ePress, 2020. http://dx.doi.org/10.34074/ocds.084.

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This paper investigates how and why firms affected by Emissions Trading Schemes (ETSs) are financially accounting for carbon in a voluntary setting. Using institutional theory, the authors seek to identify the determinants of a firm’s decision to adopt a particular carbon financial accounting practice. We identify the recognition and measurement practices for carbon-emission allowances using data gathered from the annual reports of ETS-affected firms in Australia. These practices are identified in the five stages of carbon-emission allowance transactions, namely, when these are: (1) received for free, (2) purchased, (3) used, (4) sold, and (5) surrendered. Inconsistencies in carbon financial accounting practices are observed. The findings reveal that carbon-emission allowances are recorded as intangible assets, but most firms provide incomplete information on their carbon financial accounting practices. Firms also exhibit inconsistencies in specifying how they are ‘recognising’ and ‘measuring’ carbon-emission allowances. The results provide evidence of coercive (regulation) and mimetic (size, leverage, and listing status) pressures being the main determinants of carbon financial accounting practice.
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Pforr, Tobias, Fabian Pape, and Steffen Murau. After the Allocation: What Role for the Special Drawing Rights System? Institute for New Economic Thinking Working Paper Series, March 2022. http://dx.doi.org/10.36687/inetwp180.

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In August 2021, the IMF made a new SDR allocation to help ease pandemic-induced financial strains in the Global South. This paper assesses the potential of the SDR system to address debtrelated problems in global finance. We analyze the SDR system as a web of interlocking balance sheets whose members can use SDR holdings—the system’s tradable assets—for conversion into usable currency as a perpetual low-interest loan or to make payments to each other. Using original IMF data, we study how the system has been practically used since 1990. Though widely perceived as a solution in search of a problem in the post-Bretton Woods era, we find that the SDR system provides three mechanisms through which IMF members borrow and lend usable currency to each other, with different strings attached: first, transactions by agreement; second, the IMF’s core lending facilities for which the SDR system offers additional resources; and third, IMF-sponsored Trusts which seek to harness the SDR system for development purposes and are the basis for the current idea of ‘voluntary channeling’. Overall, given the SDR system’s idiosyncratic accounting rules, the new allocation can improve the liquidity position of a country and offer some limited avenues for sovereign debt restructuring but comes with new interest and exchange rate risks. Voluntary channeling cannot happen without a wealth transfer, neither the SDR allocation nor the use of Trusts can overcome this problem. Still, Trusts can be a useful instrument to help with debt forgiveness and to ensure that borrowed funds are used for their intended purpose.
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Electronic Data Processing, Accounting Department Head Office - Staff at work - 1965. Reserve Bank of Australia, September 2022. http://dx.doi.org/10.47688/rba_archives_pn-002490.

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The Bank at Work - Head Office - Accounting Department - Electronic Data Processing (EDP) Section - January 1972. Reserve Bank of Australia, September 2022. http://dx.doi.org/10.47688/rba_archives_pn-007426.

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The Bank at Work - Head Office - Accounting Department - Electronic Data Processing (EDP) Section - January 1972. Reserve Bank of Australia, September 2022. http://dx.doi.org/10.47688/rba_archives_pn-007431.

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