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Journal articles on the topic 'Optimization of accounting'

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Published: 4 May 2022
Last updated: 5 May 2022

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1

Tuchak, Tetiana. "Accounting tools and tax optimization schemes." Management and entrepreneurship: trends of development, no. 4(10) (2019): 8–18. http://dx.doi.org/10.26661/2522-1566/2019-4/10-01.

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Popa, Mihaela. "Optimization of Fiscal Costs Versus Creative Accounting." Procedia - Social and Behavioral Sciences 62 (October 2012): 1271–75. http://dx.doi.org/10.1016/j.sbspro.2012.09.217.

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Suresh, Shyam, Carl-Johan Thore, Bo Torstenfelt, and Anders Klarbring. "Topology optimization accounting for surface layer effects." Structural and Multidisciplinary Optimization 62, no. 6 (July 30, 2020): 3009–19. http://dx.doi.org/10.1007/s00158-020-02644-x.

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AbstractMetal AM (additive manufacturing) components are generally inhomogeneous and have different microstructure in the bulk compared with (contour) regions near the surface. This, as well as rough as-built surfaces, affects mechanical properties. In this paper, we develop a topology optimization method that considers such inhomogeneities. The method is a direct extension of standard density-based methods using linear filtering for regularization, and a second filtering of the design variables is used to identify a surface layer, the thickness of which is given by the filter radius. Domain extension is used in order to properly identify such layers at the boundary of the design domain. The method is generally applicable but is demonstrated for stiffness optimization. Both two- and three-dimensional problems are treated. A general property of the method is that the topological complexity is reduced, i.e. the optimized designs get fewer and thicker structural members as the width of the surface layer is increased.
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Li, Jiyou. "Government accounting optimization based on computational linguistics." Cognitive Systems Research 57 (October 2019): 85–91. http://dx.doi.org/10.1016/j.cogsys.2018.10.017.

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5

Miller, Louise. "A Managerial Accounting Case Utilizing Optimization And Simulation." Journal of Business Case Studies (JBCS) 9, no. 5 (August 30, 2013): 381–86. http://dx.doi.org/10.19030/jbcs.v9i5.8063.

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Hand, John R. M., and Jeremiah Green. "The Importance of Accounting Information in Portfolio Optimization." Journal of Accounting, Auditing & Finance 26, no. 1 (January 2011): 1–34. http://dx.doi.org/10.1177/0148558x11400577.

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Jansen, Miche, Geert Lombaert, Moritz Diehl, Boyan S. Lazarov, Ole Sigmund, and Mattias Schevenels. "Robust topology optimization accounting for misplacement of material." Structural and Multidisciplinary Optimization 47, no. 3 (August 30, 2012): 317–33. http://dx.doi.org/10.1007/s00158-012-0835-z.

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Siemaszko, A., and K. Doliński. "Limit state reliability optimization accounting for geometric effects." Structural Optimization 11, no. 2 (April 1996): 80–87. http://dx.doi.org/10.1007/bf01376848.

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9

Sun, Mengying. "Accounting Data Quality Evaluation Method Based on Improved Particle Swarm Algorithm." Advances in Multimedia 2022 (January 20, 2022): 1–10. http://dx.doi.org/10.1155/2022/3859994.

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With the continuous improvement of the capital market and related laws and regulations, accounting as a reflection of the corporate capital movement will have a significant impact on the quality of the entire accounting information. Moreover, for investors, whether accounting information can meet their needs is an important basis for assessing the feasibility of investment projects. Therefore, the importance of accounting information is becoming more and more important, and it has gradually become the focus of attention of all parties. In order to improve the effect of accounting quantity and quality evaluation, this article improves the particle swarm optimization algorithm. It improves the particle swarm optimization algorithm from the three aspects—extreme value selection, particle diversity, and inertia weight, and establishes an optimization algorithm suitable for solving the accounting data audit optimization problem. The experimental research results show that the accounting data quality evaluation system based on the improved particle swarm algorithm proposed in this article has a good accounting data quality evaluation effect and meets the basic requirements of this article to build the system.
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Dai, Yun Hui, and Xue Ning Ge. "Problems and Optimization Recommendations Exist in Manufacturing Logistics Cost Accounting." Advanced Materials Research 1079-1080 (December 2014): 1071–74. http://dx.doi.org/10.4028/www.scientific.net/amr.1079-1080.1071.

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logistics management system is a new thing in China, the logistics cost accounting method can be also used some be inopportune or inappropriate, and therefore have a very negative impact on the operation of enterprises. The current or on the accrual basis of accounting, and have set up a special accounting system to the operation mechanism of logistics, lead to the definition of logistics cost according to the comprehensive accounting. The following describes the logistics cost accounting method of manufacturing enterprises, discusses the reasons for the logistics cost accounting, research on some problems in current logistics cost accounting, and gives specific suggestions for improvement.
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11

Berger, Theo, and Christian Fieberg. "On portfolio optimization." Journal of Risk Finance 17, no. 3 (May 16, 2016): 295–309. http://dx.doi.org/10.1108/jrf-09-2015-0094.

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Purpose The purpose of this paper is to show how investors can incorporate the multi-scale nature of asset and factor returns into their portfolio decisions and to evaluate the out-of-sample performance of such strategies. Design/methodology/approach The authors decompose daily return series of common risk factors and of all stocks listed in the Dow Jones Industrial Index (DJI) from 2000 to 2015 into different time scales to separate short-term noise from long-run trends. Then, the authors apply various (multi-scale) factor models to determine variance-covariance matrices which are used for minimum variance portfolio selection. Finally, the portfolios are evaluated by their out-of-sample performance. Findings The authors find that portfolios which are constructed on variance-covariance matrices stemming from multi-scale factor models outperform portfolio allocations which do not take the multi-scale nature of asset and factor returns into account. Practical implications The results of this paper provide evidence that accounting for the multi-scale nature of return distributions in portfolio decisions might be a promising approach from a portfolio performance perspective. Originality/value The authors demonstrate how investors can incorporate the multi-scale nature of returns into their portfolio decisions by applying wavelet filter techniques.
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12

Blazek, Roman. "Creative accounting as a global tool for tax optimization." SHS Web of Conferences 92 (2021): 02007. http://dx.doi.org/10.1051/shsconf/20219202007.

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Research background:Creative accounting is a set of skills that allow people to produce an artistic, scientific or other creative activity that creates new, unusual and acceptable ideas, which are transformed into financial statements, which then form a positive view of the company’s economic activities.Purpose of the article:Creative accounting is a problem all over the world, as it adversely affects the financial statements in each country. The article describes models that help reveal the creativity of accountants and financiers. Procedures for identifying possible accounting delays are based on analytical models. In particular, it is complex statistical methods or data collection techniques that identify hidden, unusual patterns that indicate fraud. These analytical models are therefore used to detect various errors and fraud in accounting.Methods:Analytical models will be available to identify different methods of accounting abuse. Interest is placed on the analytical models of Beneish model and the Modified Jones model. The main objective of using these models is to reveal creative accounting in sector A - Agriculture, forestry and fishing. Fraud is investigated using sophisticated analytical methods that reveal improved data.Findings & Value added:Creative accounting in the conditions of the Slovak Republic but also globally is still not possible completely to reveal. The value added of this article can be mentioned as the benefit for potential business partners as well as investors interested in the analysed sector and the other hand for the other for the state administration.
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13

Lopata, Petr Vladimirovich. "Accounting and Costing in Insurance Companies." Interactive science, no. 2 (48) (February 20, 2020): 27–30. http://dx.doi.org/10.21661/r-529989.

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The growth of the insurance market is one of the most important conditions for the country’s social and economic development. The article discusses issues related to the optimization of accounting in insurance companies. It is suggested that the existing accounting standards should be improved.
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14

Lehenchuk, S., N. Valinkevych, and I. Vyhivska. "ACCOUNTING RESERVES IN OPTIMIZATION OF RISKS OF INNOVATIIVE ACTIVITY." Financial and credit activity: problems of theory and practice 2, no. 33 (June 30, 2020): 174–84. http://dx.doi.org/10.18371/fcaptp.v2i33.206594.

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15

Averina, O. I., and L. V. Permitina. "Cost optimization at bakeries based on management accounting tools." Международный бухгалтерский учет 20, no. 10 (May 29, 2017): 579–95. http://dx.doi.org/10.24891/ia.20.10.579.

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16

Maranas, C. "Optimization Accounting for Property Prediction Uncertainty in Polymer Design." Computers & Chemical Engineering 21, no. 1-2 (1997): S1019—S1024. http://dx.doi.org/10.1016/s0098-1354(97)00183-x.

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Maranas, Costas D. "Optimization accounting for property prediction uncertainty in polymer design." Computers & Chemical Engineering 21 (May 1997): S1019—S1024. http://dx.doi.org/10.1016/s0098-1354(97)87636-3.

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18

Markine, V. L., and I. Y. Shevtsov. "Optimization of a wheel profile accounting for design robustness." Proceedings of the Institution of Mechanical Engineers, Part F: Journal of Rail and Rapid Transit 225, no. 5 (August 19, 2011): 433–42. http://dx.doi.org/10.1177/09544097jrrt305.

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19

Ceruti, A., D. Gambacorta, and P. Marzocca. "Unconventional hybrid airships design optimization accounting for added masses." Aerospace Science and Technology 72 (January 2018): 164–73. http://dx.doi.org/10.1016/j.ast.2017.10.042.

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20

Schevenels, M., B. S. Lazarov, and O. Sigmund. "Robust topology optimization accounting for spatially varying manufacturing errors." Computer Methods in Applied Mechanics and Engineering 200, no. 49-52 (December 2011): 3613–27. http://dx.doi.org/10.1016/j.cma.2011.08.006.

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21

Ren, Xuchun, and Sharif Rahman. "Stochastic design optimization accounting for structural and distributional design variables." Engineering Computations 35, no. 8 (November 5, 2018): 2654–95. http://dx.doi.org/10.1108/ec-10-2017-0409.

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Purpose This paper aims to present a new method, named as augmented polynomial dimensional decomposition (PDD) method, for robust design optimization (RDO) and reliability-based design optimization (RBDO) subject to mixed design variables comprising both distributional and structural design variables. Design/methodology/approach The method involves a new augmented PDD of a high-dimensional stochastic response for statistical moments and reliability analyses; an integration of the augmented PDD, score functions, and finite-difference approximation for calculating the sensitivities of the first two moments and the failure probability with respect to distributional and structural design variables; and standard gradient-based optimization algorithms. Findings New closed-form formulae are presented for the design sensitivities of moments that are simultaneously determined along with the moments. A finite-difference approximation integrated with the embedded Monte Carlo simulation of the augmented PDD is put forward for design sensitivities of the failure probability. Originality/value In conjunction with the multi-point, single-step design process, the new method provides an efficient means to solve a general stochastic design problem entailing mixed design variables with a large design space. Numerical results, including a three-hole bracket design, indicate that the proposed methods provide accurate and computationally efficient sensitivity estimates and optimal solutions for RDO and RBDO problems.
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Gerasimova, Larisa. "Cost accounting in transport companies." MATEC Web of Conferences 239 (2018): 08019. http://dx.doi.org/10.1051/matecconf/201823908019.

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The article shows that the main task of business development related to transport is obtaining of the required financial result while observing cost optimization for efficient management of these expenses. It is noted that among the existing means of optimizing expenditures, the main ones are methods of constant expenditure management, such as control and accounting, planning, as well as a number of measures aimed at reduction of expenses. The utility of detailing expenditures and allocating rationalized costs from them has been substantiated. The problems that hinder the construction of a productive cost management system are noted.
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Fabiano, Silvia, Mark Bangert, Matthias Guckenberger, and Jan Unkelbach. "Accounting for Range Uncertainties in the Optimization of Combined Proton-Photon Treatments Via Stochastic Optimization." International Journal of Radiation Oncology*Biology*Physics 108, no. 3 (November 2020): 792–801. http://dx.doi.org/10.1016/j.ijrobp.2020.04.029.

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24

Ni, Yu. "Disclosure Model of Capital Accounting Information Based on Immune Particle Swarm Optimization Algorithm." Tobacco Regulatory Science 7, no. 6 (November 3, 2021): 6332–47. http://dx.doi.org/10.18001/trs.7.6.107.

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The effectiveness of capital market and the allocation of social resources depend on the disclosure of capital accounting information. In order to analyze the tendency of capital accounting information disclosure, this paper proposes a disclosure model of capital accounting information based on immune particle swarm algorithm. There are many factors that affect the tendency of capital accounting information disclosure. We should give priority to corporate governance level and financial status level to construct the impact index system of capital accounting information disclosure. The capital accounting information disclosure model was constructed to establish the functional relationship between each factor variable and disclosure tendency. Particle concentration was maintained through immune memory and self-regulation mechanism to ensure the diversity of the population, which avoids the traditional shortcomings of particle swarm optimization algorithm. Finally, the parameter estimation of capital accounting information disclosure model were completed. The results show that there are four factors affecting the disclosure tendency of capital accounting information, including ownership structure, leverage, growth and audit opinion. The accuracy of the model used in this paper is up to 75%.
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25

Schellinger, Benjamin. "Optimization of special cryptocurrency portfolios." Journal of Risk Finance 21, no. 2 (May 13, 2020): 127–57. http://dx.doi.org/10.1108/jrf-11-2019-0221.

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Purpose This paper aims to elaborate on the optimization of two particular cryptocurrency portfolios in a mean-variance framework. In general, cryptocurrencies can be classified to as coins and tokens where the first can be thought of as a medium of exchange and the latter accounts for security or utility tokens depending upon its design. Design/methodology/approach Against this backdrop, this empirical study distinguishes, in particular, between pure coin and token portfolios. Both portfolios are optimized by maximizing the Sharpe ratio and, subsequently, compared with alternative portfolio strategies. Findings The empirical findings demonstrate that the maximum utility portfolio of coins, with a risk aversion of λ = 10, outweighs alternative frameworks. The portfolios optimized by maximizing the Sharpe ratio for both coins and tokens indicate a rather poor performance. Testing the maximized utility for different levels of risk aversion confirms the findings of this empirical study and confers them more robustness. Research limitations/implications Further investigation is strongly recommended as tokens represent a new phenomenon in the cryptocurrency universe, for which only a limited amount of data are available, which restricts the sampling. Furthermore, future study is to include more sophisticated optimization models using different constraints in portfolio creation. Practical implications In light of the persistently substantial volatility in cryptocurrency markets, the empirical findings assert that portfolio managers are advised to construct a global minimum variance portfolio. In the absence of sophisticated optimization models, private investors can invest according to the market values of cryptocurrencies. Despite minor differences in the risk and reward ratios of the portfolios tested, tokens tend to be more speculative, especially, if the Tether token is excluded, which may require enhanced supervision and investor protection by regulating authorities. Originality/value As the current literature investigates on diversification effects of blended cryptocurrency portfolios rather than making an explicit distinction, this paper reflects one of the first to explore the investability and role of diversifying coins and tokens using a classic Markowitz approach.
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Malahov, V. A., P. O. Piskunov, and S. V. Shubina. "ACCOUNTING AND ANALYTICAL PROVISION FOR THE ENTERPRISE PROFIT OPTIMIZATION PROCESS." Financial and credit activity: problems of theory and practice 4, no. 27 (December 31, 2018): 167–75. http://dx.doi.org/10.18371/fcaptp.v4i27.154183.

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Tang, Ziyuan, Gautam Srivastava, and Shuai Liu. "Swarm intelligence and ant colony optimization in accounting model choices." Journal of Intelligent & Fuzzy Systems 38, no. 3 (March 4, 2020): 2415–23. http://dx.doi.org/10.3233/jifs-179530.

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Zhang, Xin, Yi Rong, Steven Morrill, Jian Fang, Ganesh Narayanasamy, Edvaldo Galhardo, Sanjay Maraboyina, Christopher Croft, Fen xia, and Jose Penagaricano. "Robust optimization in lung treatment plans accounting for geometric uncertainty." Journal of Applied Clinical Medical Physics 19, no. 3 (March 10, 2018): 19–26. http://dx.doi.org/10.1002/acm2.12291.

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Govindaraj, Suresh. "Discussion of “The Importance of Accounting Information in Portfolio Optimization”." Journal of Accounting, Auditing & Finance 26, no. 1 (January 2011): 35–38. http://dx.doi.org/10.1177/0148558x11400578.

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Breton, M., S. Hachem, and A. Hammadia. "Accounting for Losses in the Optimization of Production of Hydroplants." IEEE Transactions on Energy Conversion 19, no. 2 (June 2004): 346–51. http://dx.doi.org/10.1109/tec.2004.827043.

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Li, Yongbo, Yimeng Wang, and Tian Lan. "Mobile Ad Prefetching and Energy Optimization via Tail Energy Accounting." IEEE Transactions on Mobile Computing 18, no. 9 (September 1, 2019): 2117–28. http://dx.doi.org/10.1109/tmc.2018.2873596.

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32

Amlie, Thomas T. "Constrained Optimization Problems In Cost And Managerial Accounting Spreadsheet Tools." American Journal of Business Education (AJBE) 2, no. 6 (September 1, 2009): 11–22. http://dx.doi.org/10.19030/ajbe.v2i6.4083.

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A common problem addressed in Managerial and Cost Accounting classes is that of selecting an optimal production mix given scarce resources. That is, if a firm produces a number of different products, and is faced with scarce resources (e.g., limitations on labor, materials, or machine time), what combination of products yields the greatest profit to the firm? Solver, an optimization package included within Microsoft Excel (or Optimizer in Quattro Pro), is an ideal vehicle by which to analyze these problems. In most cost or managerial accounting texts, students are asked to address this type of question when there is only one scarce resource (e.g., Material X); such problems can be readily solved by hand. In the case of two or more scarce resources, students are usually referred to their management science classes and Linear Programming packages such as LINDO for further enlightenment, with the comment that such matters are beyond the scope of an accounting text. The purpose of this paper is to illustrate how the Solver package in Microsoft Excel can be easily used to solve optimization problems in management accounting. Although not as powerful or flexible as stand-alone packages such as LINDO, Solvers presence within a universally available spreadsheet package makes it an extraordinarily powerful teaching tool. Instead of parameters being entered into the optimization problem as constants, they can be expressed as functions of other spreadsheet cells. This interactive structure allows an instructor (or student) to create complex production environments where it can be illustrated how minor changes in one aspect of the production environment can flow through and have a profound impact on optimal production schedules.
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Boulvert, Jean, Théo Cavalieri, Vicente Romero-García, Gwénaël Gabard, and Jean-Philippe Groby. "Optimization of 3D printed porous materials accounting for manufacturing defects." INTER-NOISE and NOISE-CON Congress and Conference Proceedings 263, no. 3 (August 1, 2021): 3143–48. http://dx.doi.org/10.3397/in-2021-2314.

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Open-cell materials are well-known for their low price, low weight, and broadband acoustic behavior. They form one of the most used class of acoustic treatments but suffer from a lack of versatility when made by conventional manufacturing processes. Recent advances in additive manufacturing allow to produce porous materials having a controlled microstructure. In this way, the design of treatments including porous materials is not limited to a catalog of existing media. The macroscopic behavior is governed by the micro-geometry of the porous medium, which can be estimated by numerical models. Then, acoustic treatments can be optimized numerically using predicting models and minimization algorithms. However, additive manufacturing induces defects often too complex to be accounted for numerically. In this presentation, a method allowing to obtain the parametric model of the intrinsic behavior of a 3D-printed porous material is presented. The corrected model is used in the optimization of several porous treatments; namely, graded porous materials, folded porous materials and metaporous surfaces. These treatments are versatile and display remarkable properties. They provide quasi-perfect absorption at several frequencies that can be out of reach of standard porous treatments in normal or oblique incidence. Experimental validations confirm the relevance of the proposed design processes.
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Schnieper, René. "Portfolio Optimization." ASTIN Bulletin 30, no. 1 (May 2000): 195–248. http://dx.doi.org/10.2143/ast.30.1.504632.

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AbstractBased on the profit and loss account of an insurance company we derive a probabilistic model for the financial result of the company, thereby both assets and liabilities are marked to market. We thus focus on the economic value of the company.We first analyse the underwriting risk of the company. The maximization of the risk return ratio of the company is derived as optimality criterion. It is shown how the risk return ratio of heterogeneous portfolios or of catastrophe exposed portfolios can be dramatically improved through reinsurance. The improvement of the risk return ratio through portfolio diversification is also analysed.In section 3 of the paper we analyse the loss reserve risk of the company. It is shown that this risk consists of a loss reserve development risk and of a yield curve risk which stems from the discounting of the loss reserves. This latter risk can be fully hedged through asset liability matching.In section 4 we derive our general model. The portfolio of the company consists of a portfolio of insurance risks and of a portfolio of financial risks. Our model allows for a simultaneous optimization of both portfolios of risks. A theorem is derived which gives the optimal retention policy of the company together with its optimal asset allocation.Some of the material presented in this paper is taken from Schnieper, 1997. It has been repeated here in order to make this article self contained.
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Kler, Aleksandr M., Pavel V. Zharkov, Elena L. Stepanova, and Yulia M. Potanina. "Accounting for variable operation conditions when optimizing cogeneration GTU and CCGT." E3S Web of Conferences 209 (2020): 03014. http://dx.doi.org/10.1051/e3sconf/202020903014.

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The paper deals with a new approach to mathematical modeling and optimization of cogeneration GTU and CCGT, taking into account the variable conditions of their work, developed at the ISEM SB RAS. An analysis was carried out of the features of using this approach in relation to the thermal power plants. According to this approach at mathematical modelling of the plant there are structural optimized parameters (affecting the design of the plant), mode optimized parameters (affecting the operation of the plant in the mode with partial thermal loads) and balancing parameters affecting solution of the system of equations in the nominal mode and in modes at partial loads The connection between the design calculation (at rated loads) and verification calculations (at partial thermal loads) is carried out through the structural characteristics of the plant elements, determined during the design calculation. Taking into account these features, the problem of optimization of continuously changing parameters of cogeneration TPP was formulated, focused on the use of the developed optimization method. New mathematical models of the elements of the thermal power plants have been created. Optimization technical and economic studies of the considered plants were carried out in relation to various climatic conditions.
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Pylypenko, Kateryna, Svetlana Koval, and Mykola Kucherenko. "Accounting and analysis of operating expenditure of agricultural enterprises." University Economic Bulletin, no. 51 (December 21, 2021): 32–39. http://dx.doi.org/10.31470/2306-546x-2021-51-32-39.

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The subject of research is the theoretical and practical aspects of accounting and analysis of operating costs of agricultural enterprises, their impact on financial results, as well as proposals for optimization. The purpose of the article is to identify and summarize the features of accounting and analysis of operating costs of agricultural enterprises, establishing their impact on financial performance and development of optimization proposals. The methodological basis of the article is a monograph, system-structural analysis and synthesis, accounting, economic and statistical methods. The results of the article. It is established that the accounting of operating expenses is regulated by the NP (S) BU and its relevant forms. Their information is the main basis for their comprehensive analysis. Its implementation allowed to determine their constant increase and identify its factors. It was found that the cost of production, administrative costs, marketing costs and others are of paramount importance in the structure of operating expenses. They are also the ones who significantly shape the financial results of agricultural enterprises. Therefore, it is their optimization that increases profits as the main financial result. Field of application of results. The results can be used in higher education institutions, agricultural enterprises and other agribusiness entities. Conclusions. It is established that in the structure of operating costs the largest share is the cost of production, labor costs, administrative costs and marketing costs. They have been characterized by a significant increase over the last three years due to the constant growth of their components. Therefore, their optimization, as shown by the analysis of operating activities of agricultural enterprises, is based on reducing the cost of production by increasing the productivity of resources and labor, as well as reducing administrative costs due to improved organization of business and production processes. Changes in operating expenses are a factor influencing the dynamics of financial performance of economic entities, namely gross profit and profit from operating activities.
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Valentinovna Yudina, Svetlana, Svetlana Anatolievna Ashirova, Olga Petrovna Mikhailova, Rustam Salavatovich Shamsutdinov, Ivan Ivanovich Timofeev, and Liliya Zinnatullovna Ryazapov. "Optimization of the Automated System in Production." International Journal of Engineering & Technology 7, no. 4.38 (December 3, 2018): 1263. http://dx.doi.org/10.14419/ijet.v7i4.38.27801.

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The article considers practical aspects of automated system optimization in production. Optimal organization of all business processes and monitoring aiming at greater efficiency and profitability of the enterprise is often the main problem of management. For operational decision-making, information about the operation of all company divisions is needed. Obtaining, processing, and presenting such information in the form applicable for further actions, needs a simple convenient tool. A system of enterprise operation automation is designed to perform the role of such a useful auxiliary.The purpose of the present study is to develop and test new modules automating accounting characteristic of the organization and extending beyond the standard solutions, as well as to prove that increasing the collection efficiency of information about the enterprise operation entails a reduction in the complexity of work associated with the accounting and payroll.
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Aldasoro, Iñaki, Anne-Caroline Hüser, and Christoffer Kok. "Contagion accounting in stress-testing." Journal of Economic Dynamics and Control 137 (April 2022): 104354. http://dx.doi.org/10.1016/j.jedc.2022.104354.

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39

Liu, Ping, and Wenbo Wang. "Research on Financial Internal Control Optimization of Accounting Firms Based on Information Management Technology." E3S Web of Conferences 235 (2021): 03074. http://dx.doi.org/10.1051/e3sconf/202123503074.

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With the advent of the information age, the information management technology of all walks of life is improving day by day, and Chinese economic development has entered a brand new mode. Therefore, enterprises also need to keep pace with the times and carry out appropriate changes and reforms in their internal control management. As intermediary organizations connecting the government and enterprises, accounting firms are the bridges between the owners and operators of enterprises. Therefore, they have strong independence and objectivity. However, due to the short rise of accounting firms in China, the research on accounting firms in China is limited, and the scale is mainly small and medium-sized. As a monitoring method, internal control can effectively avoid the risks existing in the development process of small and medium-sized accounting firms in China, and effectively supervise the working ability and moral level of their auditors. Therefore, under the perspective of informational environment, this paper makes a brief analysis of the problems and causes existing in the establishment of the internal control system of accounting firms in China based on the study of the relationship between financial internal control and accounting firms. Meanwhile, a series of solutions to these problems have been developed in order to provide some effective reference basis for future research and promote the transformation and reform of the financial internal control of accounting firms in China.
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Homburg, Carsten, André Hoppe, Roman Schick, and Amelie Braul. "Accounting for preference dependency in target costing – a note." Review of Quantitative Finance and Accounting 57, no. 3 (March 8, 2021): 845–58. http://dx.doi.org/10.1007/s11156-021-00962-9.

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AbstractTarget costing is a well-established strategic cost management tool in theory and practice. The original target costing model implies independence of customer preferences resulting in additive utility functions for the customer-oriented optimization of cost structures. We argue that this independence of preferences is not given until a minimum variant of a product is reached that provides its inherent functionality. This is reasonable since one cannot assign customer utility to a product that does not function in its most basic way. Our modified model accounts for the dependency of customer preferences and differentiates between the costs necessary to produce a minimum variant and those related to product features beyond this minimum variant. The customer-oriented optimization of the cost structure is then conducted only for those costs that exceed the costs of the minimum variant. This modification justifies the preference independence assumption in target costing and allows for a more reasonable assignment of required adjustments in costs per product component.
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Kozlov, D. I. "Optimization of depository accounting system of stock and obligation market with application of blockchain." Statistics and Economics 16, no. 2 (May 14, 2019): 80–88. http://dx.doi.org/10.21686/2500-3925-2019-2-80-88.

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Purpose of the study. The first goal of the study is a comparative analysis of the models of the accounting system of the stock market operating on the territory of the Russia, in particular, the model of the distributed accounting system and the model of the centralized accounting with the use of the central depository are considered. The second goal is to apply the distributed ledger technology in the development of a new model for the stock market accounting system. The goals are conditioned by the growing interest to the technology and similarity of its internal processes with the system of accounting of digital assets. The needs in optimization of the existing accounting system, bringing the system to the logical centralization are revealed. The application of distributed ledger technology for the purpose of unification of depository accounting systems is proposed. The analysis of efficiency of the given models is carried out and the criteria of efficiency estimation of each model are revealed. Materials and methods. For carrying out the research the works of description of register system genesis of stock market in Russia were applied. Works of Russian and foreign researchers in the field of influence of technology of distributed registers on accounting system and business processes of organizations are studied. The methodology for comparing models was the approach to the development of highly specialized evaluation criteria that meet the needs of the largest number of stock market participants. Results. Evaluation criteria were developed, on the basis of which the comparison of the existing models of the accounting system of stock market and the projected model on the distributed ledger technology was carried out. The needs for optimization of the existing accounting system of Russia, bring the system to the logical centralization of interaction of elements are revealed. Suggestions for the use of distributed ledger technology in order to unite the register systems of obligations have been developed The variety of elements of the accounting system of the Russian stock market was determined a large number of indicators used in comparisons of models, as well as a variety of approaches, both to the construction of the indicators themselves and to the collection of data to ensure their calculation and comparison. Conclusion. According to the results of the research it was determined that the decentralized model of the stock market accounting system on the distributed ledger technology in comparison with the classic model reduces the transaction cost of obligation right accounting operations, optimizes the complexity of the processes of interaction between the elements of the system, such as depositories and registrars, increases the transparency of the stock market, the processes of the transition of assets rights, due to which the liquidity of such assets and the increases investors interest. Decentralized model standardizes the of communication data, which has a positive effect on the indicators of information systems of participants. In comparison with the centralized model, the decentralized model eliminates the central depository transaction commission, eliminates monopolization to choose the direction of stock market depository accounting system development. Finally, the positive influence of the decentralized model on the stock market as a whole was revealed. The resulting form of relations will reduce the main cost indicators of the accounting system elements, such as transaction costs, the cost of support and development of information systems, the number of necessary formats for the application of interaction with counterparties.
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Zhang, Yang You, and Lin Zhang. "Optimization Simulation of Heuristic Algorithm in Supply Chain Based on Least Squares Support Vector Machine." Applied Mechanics and Materials 608-609 (October 2014): 660–64. http://dx.doi.org/10.4028/www.scientific.net/amm.608-609.660.

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This paper uses VB software and accounting information transparency to improve BOT investment mode and establishes computer accounting algorithm using the form of software programming. It also uses the least squares SCF criterion to improve this algorithm and gets the BOT investment accounting information platform after the optimization. The platform mainly focuses on openness of accounting information transparency and account investment efficiency and economic benefit of BOT investment mode using the form of computer array computing. At last, through the calculation, this paper concludes the convergence curve of risk aversion and economic efficiency and analyzes the benefits of BOT investment in risk management and supply chain which provides a theoretical reference for the study of accounting information transparency.
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Agromayor, Roberto, and Lars O. Nord. "Preliminary Design and Optimization of Axial Turbines Accounting for Diffuser Performance." International Journal of Turbomachinery, Propulsion and Power 4, no. 3 (September 18, 2019): 32. http://dx.doi.org/10.3390/ijtpp4030032.

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Axial turbines are the most common turbine configuration for electric power generation and propulsion systems due to their versatility in terms of power capacity and range of operating conditions. Mean-line models are essential for the preliminary design of axial turbines and, despite being covered to some extent in turbomachinery textbooks, only some scientific publications present a comprehensive formulation of the preliminary design problem. In this context, a mean-line model and optimization methodology for the preliminary design of axial turbines with any number of stages is proposed. The model is formulated to use arbitrary equations of state and empirical loss models and it accounts for the influence of the diffuser on turbine performance using a one-dimensional flow model. The mathematical problem was formulated as a constrained, optimization problem, and solved using gradient-based algorithms. In addition, the model was validated against two test cases from the literature and it was found that the deviation between experimental data and model prediction in terms of mass flow rate and power output was less than 1.2% for both cases and that the deviation of the total-to-static efficiency was within the uncertainty of the empirical loss models. Moreover, the optimization methodology was applied to a case study from the literature and a sensitivity analysis was performed to investigate the influence of several variables on turbine performance, concluding that: (1) the minimum hub-to-tip ratio constraint is always active at the outlet of the last rotor and that its value should be selected as a trade-off of aerodynamic performance and mechanical integrity; (2) that the total-to-static isentropic efficiency of turbines without diffuser deteriorates rapidly when the pressure ratio is increased; and (3) that there exist a loci of maximum efficiency in the specific speed and specific diameter plane (Baljé diagram) that can be predicted with a simple analytical expression.
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Garcia-Gonzalo, Jordi, Cristóbal Pais, Joanna Bachmatiuk, and Andrés Weintraub. "Accounting for climate change in a forest planning stochastic optimization model." Canadian Journal of Forest Research 46, no. 9 (September 2016): 1111–21. http://dx.doi.org/10.1139/cjfr-2015-0468.

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An approach is proposed for incorporating the variations in timber growth and yield due to climate change uncertainty into the forest harvesting decision process. A range of possible climate scenarios are transformed by a forest growth and yield model into tree growth scenarios, which in turn are integrated into a multistage stochastic model that determines the timber cut in each future period so as to maximize net present value over the planning horizon. For comparison purposes, a deterministic model using a single average climate scenario is also developed. The performance of the deterministic and stochastic formulations are tested in a case study of a medium-term forest planning problem for a Eucalyptus forest in Portugal where climate change is expected to severely impact production in the coming years. Experiments conducted using 32 climate scenarios demonstrate the stochastic model’s superior results in terms of present value, particularly in cases of relatively high minimum timber demand. The model should therefore be useful in supporting forest planners’ decisions under climate uncertainty.
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Axinte, D. A., and N. Gindy. "Optimization strategy for turning operation accounting for cutting tool wear history." Proceedings of the Institution of Mechanical Engineers, Part B: Journal of Engineering Manufacture 216, no. 10 (October 1, 2002): 1407–11. http://dx.doi.org/10.1243/095440502320405494.

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The paper reports on a methodology for monitoring and evaluating the progress of cutting tool wear and an optimization strategy for turning operations in which the progress of cutting tool wear is taken into account in optimizing process parameters. The methodology evaluates tool wear history’ when a cutting tool is used under different process conditions (e.g. change in workplace material and range of cutting parameters) which a cutting tool is likely to encounter in small batch production operations. The optimization strategy proposed attempts to maximize material removal rate taking into account surface roughness, system stability and cutting tool failure as its technical constraints. One of the novel aspects of this work is that it enables a more complete tool failure avoidance strategy to be developed, taking into account tool wear progression under a variety of conditions. The machining strategy is aimed at optimizing batch production in turning where it is likely that the same cutting tool edge is used to process parts made of different workpiece materials and therefore the cutting tool reaches its limiting flank wear under variable sets of cutting conditions.
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Ciolan, Gheorghe, Ion Preda, and Mircea Nastasoiu. "Stochastic optimization model for random demand stocks, with storage expenses accounting." MATEC Web of Conferences 126 (2017): 05001. http://dx.doi.org/10.1051/matecconf/201712605001.

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Aerts, Jeroen C. J. H., Michael F. Goodchild, and Gerard B. M. Heuvelink. "Accounting for Spatial Uncertainty in Optimization with Spatial Decision Support Systems." Transactions in GIS 7, no. 2 (March 2003): 211–30. http://dx.doi.org/10.1111/1467-9671.00141.

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Hoke, Anderson, Alexander Brissette, Kandler Smith, Annabelle Pratt, and Dragan Maksimovic. "Accounting for Lithium-Ion Battery Degradation in Electric Vehicle Charging Optimization." IEEE Journal of Emerging and Selected Topics in Power Electronics 2, no. 3 (September 2014): 691–700. http://dx.doi.org/10.1109/jestpe.2014.2315961.

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Forssén, Patrik, Lena Edström, Michael Lämmerhofer, Jörgen Samuelsson, Anders Karlsson, Wolfgang Lindner, and Torgny Fornstedt. "Optimization strategies accounting for the additive in preparative chiral liquid chromatography." Journal of Chromatography A 1269 (December 2012): 279–86. http://dx.doi.org/10.1016/j.chroma.2012.05.052.

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Keshavarzzadeh, Vahid, and Kai A. James. "Robust multiphase topology optimization accounting for manufacturing uncertainty via stochastic collocation." Structural and Multidisciplinary Optimization 60, no. 6 (July 3, 2019): 2461–76. http://dx.doi.org/10.1007/s00158-019-02333-4.

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