Constructing of a Consensus of Several Experts Statements

∗ The work was supported by the RFBR under Grant N04-01-00858.

Measure Refutations and Metrics on Statements of Experts (Logical Formulas) in the Models for Some Theory

* This work was financially supported by the Russian Foundation for Basic Research, project no. 04-01-00858a.

Analysis and Coordination of Expert Statements in the Problems of Intellectual Information Search

* This work was financially supported by RFBF-04-01-00858.

Multidimensional Heterogeneous Variable Prediction Based on Experts’ Statements

* The work was supported by the RFBR under Grant N07-01-00331a.

A bizonyosságfüggvények elméletének alkalmazása a pénzügyi kimutatások ellenőrzésében (The application of the theory of belief functions in the audit of financial statements)

A könyvvizsgálati kockázat a téves auditjelentés kiadásának kockázata olyan esetekben, amikor a beszámoló lényeges hibás állítást tartalmaz. Ez a kockázat indirekt módon a hitelintézetek és pénzügyi vállalkozások működésében is megjelenik azokban az esetekben, amikor a lényeges hibás állítást a finanszírozott vállalkozás auditált beszámolója tartalmazza, amelynek az alapján finanszírozási döntést hoznak, vagy a finanszírozás folytatásáról a beszámolóban szereplő, hibás információkból számított hitelkovenánsok alapján döntenek. A könyvvizsgálat kockázatában a vizsgált gazdálkodó üzleti kockázatai tükröződnek vissza, ezért a kockázat felmérése és az ellenőrzés ennek alapján való megtervezése, majd végrehajtása kulcsfontosságú. Jelen tanulmány – kapcsolódva a Hitelintézeti Szemle 2011. évi 4. számához – szintén a kockázat és bizonytalanság témakörét tárgyalja, pontosabban ennek egy gyakorlati vetületét: a bizonyosságfüggvények (belief functions) alkalmazását a könyvvizsgálatban; mindezt a teljesség és a tankönyvszerű rendszerfelépítés igénye nélkül. A módszer ugyanis hazánkban szinte ismeretlen, nemzetközi viszonylatban viszont empirikus kutatásban is rámutattak már az alkalmazás lehetséges előnyeire a hagyományos valószínűségelméleten alapuló számszerű kockázatbecslésekkel szemben. Eszerint a bizonyosságfüggvények jobban reprezentálják a könyvvizsgálóknak a kockázatról alkotott képét, mint a valószínűségek, mert – szemben a hagyományos modellel – nem két, hanem három állapotot kezelnek: a pozitív bizonyíték létezését, a negatív bizonyíték létezését és a bizonyíték hiányának esetét. _______ Audit risk is the risk that the auditor expresses an inappropriate audit opinion when the fi nancial statements are materially misstated. This kind of risk indirectly appears in the fi nancial statements of fi nancial institutions, when the material misstatement is in the fi nanced entity’s statements that serve as a basis for lending decisions or when the decision is made based upon credit covenants calculated from misstated information. The risks of the audit process refl ect the business risks of the auditee, so the assessment of risks, and further the planning and performance of the audit based on it is of key importance. The current study – connecting to No 4 2011 of Hitelintézeti Szemle – also discusses the topic of risk and uncertainty, or to be more precise a practical implementation of the aforementioned: the application of belief functions in the fi eld of external audit. All this without the aim of achieving completeness or textbook-like scrutiny in building up the theory. While the formalism is virtually unknown in Hungary, on the international scene empirical studies pointed out the possible advantages of the application of the method in contrast to risk assessments based on the traditional theory of probability. Accordingly, belief functions provide a better representation of auditors’ perception of risk, as in contrast to the traditional model, belief functions deal with three rather than two states: the existence of supportive evidence, that of negative evidence and the lack of evidence.

Anti-Justice Burger demonstration where gays demonstrated against anti-gay government statements at NYC. Andy Humm is carrying the sign

General note: Title and date provided by Bettye Lane.

Ordering Quantiles through Confidence Statements

Ranking variables according to their relevance to predict an outcome is an important task in biomedicine. For instance, such ranking can be used for selecting a smaller number of genes to then apply other sophisticated experiments only on genes identified as important. A nonparametric method called Quor is designed to provide a confidence value for the order of arbitrary quantiles of different populations using independent samples. This confidence may provide insights about possible differences among groups and yields a ranking of importance for the variables. Computations are efficient and use exact distributions with no need for asymptotic considerations. Experiments with simulated data and with multiple real -omics data sets are performed and they show advantages and disadvantages of the method. Quor has no assumptions but independence of samples, thus it might be a better option when assumptions of other methods cannot be asserted. The software is publicly available on CRAN.

Evaluating the credibility of statements given by persons with intellectual disability

El objetivo del presente trabajo consistió en analizar las características diferenciales de los relatos emitidos por víctimas reales y simuladas con discapacidad intelectual ligera y moderada mediante el procedimiento de análisis de credibilidad de Control de la Realidad (RM). Dos evaluadores entrenados en los procedimientos de análisis de credibilidad mediante criterios de contenido evaluaron 13 relatos verdaderos y 16 relatos falsos. Los resultados encontrados muestran que existen pocas diferencias entre los dos tipos de relatos. Los únicos criterios que resultan significativos para discriminar entre los dos tipos de relatos son la cantidad de detalles y la longitud de las declaraciones espontáneas obtenidas mediante recuerdo libre. Ninguna de las características fenomenológicas examinadas resultó significativa para discriminar entre víctimas reales y simuladas. La representación gráfica mediante visualización hiperdimensional (HDV) considerando conjuntamente todos los criterios muestra una gran heterogeneidad entre relatos. Un análisis de conglomerados permitió clasificar los dos tipos de relatos con una probabilidad de acierto del 68.75 por ciento.

Effects of IFRS adoption on the financial statements of Nigerian listed entities: the case of oil and gas companies

On 28 July 2010, the Nigerian Federal Executive Council approved January 1, 2012 as the effective date for the convergence of Nigerian Statement of Accounting Standards (SAS) or Nigerian GAAP (NG-GAAP) with International Financial Reporting Standards (IFRS). By this pronouncement, all publicly listed companies and significant public interest entities in Nigeria were statutorily required to issue IFRS based financial statements for the year ended December, 2012. This study investigates the impact of the adoption of IFRS on the financial statements of Nigerian listed Oil and Gas entities using six years of data which covers three years before and three years after IFRS adoption in Nigeria and other African countries. First, the study evaluates the impact of IFRS adoption on the Exploration and Evaluation (E&E) expenditures of listed Oil and Gas companies. Second, it examines the impact of IFRS adoption on the provision for decommissioning of Oil and Gas installations and environmental rehabilitation expenditures. Third, the study analyses the impact of the adoption of IFRS on the average daily Crude Oil production cost per Barrel. Fourth, it examines the extent to which the adoption and implementation of IFRS affects the Key Performance Indicators (KPIs) of listed Oil and Gas companies. The study further explores the impact of IFRS adoption on the contractual relationships between Nigerian Government and Oil and Gas companies in terms of Joint Ventures (JVs) and Production Sharing Contracts (PSCs) as it relates to taxes, royalties, bonuses and Profit Oil Split. A Paired Samples t-test, Wilcoxon Signed Rank test and Gray’s (Gray, 1980) Index of Conservatism analyses were conducted simultaneously where the accounting numbers, financial ratios and industry specific performance measures of GAAP and IFRS were computed and analysed and the significance of the differences of the mean, median and Conservatism Index values were compared before and after IFRS adoption. Questionnaires were then administered to the key stakeholders in the adoption and implementation of IFRS and the responses collated and analysed. The results of the analyses reveal that most of the accounting numbers, financial ratios and industry specific performance measures examined changed significantly as a result of the transition from GAAP to IFRS. The E&E expenditures and the mean cost of Crude Oil production per barrel of Oil and Gas companies increased significantly. The GAAP values of inventories, GPM, ROA, Equity and TA were also significantly different from the IFRS values. However, the differences in the provision for decommissioning expenditures were not statistically significant. Gray’s (Gray, 1980) Conservatism Index shows that Oil and Gas companies were more conservative under GAAP when compared to the IFRS regime. The Questionnaire analyses reveal that IFRS based financial statements are of higher quality, easier to prepare and present to management and easier to compare among competitors across the Oil and Gas sector but slightly more difficult to audit compared to GAAP based financial statements. To my knowledge, this is the first empirical research to investigate the impact of IFRS adoption on the financial statements of listed Oil and Gas companies. The study will therefore make an enormous contribution to academic literature and body of knowledge and void the existing knowledge gap regarding the impact and implications of IFRS adoption on the financial statements of Oil and Gas companies.

An extension of STARD statements for reporting diagnostic accuracy studies on liver fibrosis tests: the Liver-FibroSTARD standards

International audience

Iowa Public Television independent auditor's reports, basic financial statements and supplementary information, June 30 2009.

Audit report on Iowa Public Television for the year ended June 30, 2009

Um novo índice de qualidade das águas para proteção da vida aquática aplicado ao Rio Atibaia, região de Campinas/Paulínia-SP

In this paper a water quality index is developed to subsidize management actions in the Atibaia River for upon protection of aquatic organisms. This index is composed of two measurable environmental parameters normaly, ammonia and dissolved oxygen, the latter representing the contribution of organic matter. Concentrations of these two variables were normalized on a scale from 0 to 100 and translated into statements of quality (excellent, good, regular, bad and very bad). The index was applied to three monitoring points in the Atibaia River and compared to other indices used by the State of São Paulo Environmental Agency (CETESB). The results showed that the degradation in this watershed follows the urban population density. The developed index is more restricted than the other ones routinely used to infer water quality.

Correlação entre o ponto de compensação respiratoria e desempenho em corredores de rua

Universidade Estadual de Campinas . Faculdade de Educação Física