809 research outputs found
Finite-sample and asymptotic sign-based tests for parameters of non-linear quantile regression with Markov noise
One of the most noticeable features of sign-based statistical procedures is an opportunity to build an exact test for simple hypothesis testing of parameters in a regression model. In this article, we expanded a sing-based approach to the nonlinear case with dependent noise. The examined model is a multi-quantile regression, which makes it possible to test hypothesis not only of regression parameters, but of noise parameters as well
Simulation of Surface Oscillation of Ultrasound Sensor Based on Piezoelectric Semiconductor Transducer
In the article theoretical and experimental studies of the surface deformation of piezoelectric sensors are carried out. Round membrane was used as a model of piezoelectric sensors. Experimental studies were conducted on mass-produced sensors and self-made sensor. Good match fluctuations in membrane model with fixed edges real sensors is shown
Characterization of copper nanopowders after natural aging
Copper nanopowders after storage under natural conditions can oxidize and change their properties. In this work, the phase composition, morphology and thermal properties of copper nanopowders after natural aging of 10 years were studied. The copper nanopowders were produced by the method of electrical explosion of wires in different gaseous ambient: argon and carbon dioxide. The nanopowders were characterized by X-ray diffraction, thermal analysis, scanning electron microscopy, Fourier transform infrared spectroscopy. The content of copper oxides phases was found to be increased in comparison with freshly synthesized powders. This transformation results in the change of the thermal characteristics of the nanopowders. The effect of the synthesis conditions on the composition and thermal characteristics was shown
Legal and economic components of modern accounting transformation
Complex transformational process characteristics of modern accounting have significantly influenced its three components; the economic, mathematical and legal aspect of modern accounting. Currently the predominant role belongs to the first one, but in the conditions of the digital economy development it is the mathematical one. It should be noted that the importance of commercial secrets prevent the transition to the information flows transparency while significant decrease of the legal accounting aspect can lead to certain quality deterioration of the accounting information. The main idea of this article is not only to discover the negative aspects connected with the weakening of legal accounting aspects, but also to show possible options of modern legal issues and implementations into the accounting practice.
One of the main theoretical and methodological problems in this area is the intensive expansion of the multivariate accounting, based on professional judgment, which decreases the accounting procedures’ regulatory role. The authors consider necessary to propose a harmonious and balanced system of informational enrichment of public institutions’ activity of all the ties between the taxation process and its accounting support.
As a result of this research, the authors came to the conclusion to structure formal and informal institutions that could influence the organization of accounting at a particular economic level moving from the advisory options of the accounting policy to the elements of discrete financial and business law based on the development of internal standards of economic entities.peer-reviewe
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