This study focuses on the knowledge transfer activities of members of CPA Australia who hold senior and top positions in public sector entities at federal, state or local government levels. Public sector structural reforms towards managerialism, commercialisation, accountability and performance reporting are deemed to have given accounting professionals key roles in their entity’s knowledge man...

for the reason of religious and legal principles contradictions, principles and concepts of installments purchasing in iran are totally different from what is common practice in the western countries. not having appropriate accounting standards, iran's current methods of accounting is based on that of the uk and usa. in this article, the principles and concepts of installment purchasing in...

The objective of our study was to examine (1) whether isometric muscle strength contributes to the explanation of the physical functional disability of a rheumatoid arthritis (RA) patient population after accounting for other disease parameters and demographic variables and (2) whether change in isometric muscle strength is an indicator of change in physical functional disability. Sixty-five co...

Propensity score matching (PSM) is a widely used method for performing causal inference with observational data. PSM requires fully specifying the set of confounding variables of treatment and outcome. In the case of relational data, this set may include nonintuitive relational variables, i.e., variables derived from the relational structure of the data. In this work, we provide an automated me...

Small and medium industry (IKM) is a business that produces various types of products needed by living things such as humans, animals plants. The purpose this study was conducted to develop variables Networking Analysis, Adoption Accounting Information Technology, Dynamic Capabilities on Organizational Performance with Corporate Strategy Moderating Variables. research method uses the quantitati...

A notation for probabilities is proposed that differs from the traditional, conventional notation by making explicit the domains and bound variables involved. The notation borrows from the Z notation, and lends itself well to calculational manipulations, with a smooth transition back and forth to set and predicate notation.

Away is found to add axioms to sequent calculi that maintains the eliminability of cut, through the representation of axioms as rules of inference of a suitable form. By this method, the structural analysis of proofs is extended from pure logic to free-variable theories, covering all classical theories, and a wide class of constructive theories. All results are proved for systems in which also ...

In this paper we propose higher-order rewrite systems without bound variables. In order to prove their connuence under the assumption of orthogonality, we study a simple proof method which employs a characterization of the diamond property of a parallel reduction. By an application of the proof method, we obtain a new connuence result for orthogonal higher-order conditional rewrite systems.

Every theory we will consider will be in a language that has a name ṅ for each n ∈ ω. For example, the name for 2 ∈ ω in the language LΩ of arithmetic is the term “1 + 1”. The results stated will only apply to countable languages. This requirement is implicit in the hypothesis of the existence of an enumeration of all formulas with one free variable, for example. We also assume that formulas an...

In this paper, we introduce a new fragment of the rst-order temporal language, called the monodic fragment, in which all formulas beginning with a temporal operator (Since or Until) have at most one free variable. We show that the satissability problem for monodic formulas in various linear time structures can be reduced to the satissability problem for a certain fragment of classical rst-order...