Analyzing scientific and normative literature and making an empirical research in Lithuanian companies of trading and audit, it is set the particularities of accounting ant audit of goods, main problems of the audit of goods and solution of those problems. The object of research – accounting and audit of goods. The aim of research – systematize, ground and to offer decisions for improvement of accounting and audit of goods after analyzing various aspects of accounting and audit of goods theoretically and practically. The main tasks: 1)after explore scientific and normative literature of subject-matter, to define conception of goods in accounting and audit, to concretize tasks of audit of goods, and to substantiate importance of inventory in accounting and audit of goods; 2)to determine main requirements for accounting of goods and applied principles of accounting; to analyze practical possibilities and difficulties of their application; to analyze regulatory system of accounting goods in Lithuania; 3)following results of performed empiric research of accounting of goods as well as analysis of scientific and normative literature, to determine reasons of choosing methods of valuation of goods and ways of accounting as well as problems of their application and to offer possible methods of solving problems; 4)after studying scientific literature about to determine possible problems of audit and to offer ways of their solving; 5)to create model of sequence of performing audit of... [to full text]

No description available.

科学研究費補助金 研究種目:基盤研究(C)(2) 課題番号:14580084 研究代表者:溝口 常俊 研究期間:2002-2003年度

The Inter-American Democratic Charter (IDC) was adopted in 2001 by member states of the Organization of American States (OAS) as a renewed instrument for the defense of democracy, not only against traditional coup d´etat but also to face serious violations to horizontal accountability. The second assumption took into consideration, as a precedent, the political situation in Peru during Alberto Fujimori's administration (1995-2000), defined as a competitive authoritarian regime by Political Science and Constitutional Law scholars. However, during the last decade to the presentwe find in Latin America several countries with governments where the principle of checks and balances has been eroded as a result of measures adopted by their respective executive branch. This situation suggests the following concerns: The liberal democratic model of the IDC is in crisis? This model has been overcame by illiberal governments that privileges economic and social rights and restraints civil and political rights? Or both models a recondemned to coexist in the region? / La Carta Democrática Interamericana (CDI) fue adoptada en el año 2001 por los Estados miembros de la Organización de Estados Americanos (OEA)  como  un  instrumento  renovado  para  la  defensa  de la democracia, no sólo contra el golpe de Estado tradicional, sino también para hacer frente a las graves violaciones de la responsabilidad horizontal. El segundo supuesto consideró, como precedente, la situación política en el Perú durante el gobierno de Alberto Fujimori (1995-2000), el cual fue definido por los académicos de Ciencias Políticas y Derecho Constitucional como un régimen autoritario competitivo. Sin embargo, durante la última década hasta la actualidad hemos hallado en América Latina varios países con gobiernos en donde el principio de equilibrio de poderes ha erosionado como resultado de las medidas adoptadas por sus respectivas ramas ejecutivas. Esta situación sugiere las siguientes preocupaciones: ¿El modelo democrático liberal de la CDI se encuentra en crisis? ¿Este modelo ha sido vencido por los gobiernos liberales lo cuales privilegian a los derechos económicos y sociales y restringen los derechos civiles y políticos? ¿O ambos modelos están condenados a coexistir en la región?

Today’s society requires that transformation of information is done effectively and correctly. In other words, the received message must correspond to the message being sent. There are a lot of decoding methods to locate and correct errors. The main purpose in this degree project is to study one of these methods based on the Euclidean algorithm. Thereafter an example will be illustrated showing how the method is used when decoding a three - error correcting BCH code. To begin with, fundamental concepts about coding theory are introduced. Secondly, linear codes, cyclic codes and BCH codes - in that specific order - are explained before advancing to the decoding process. The results show that correcting one or two errors is relatively simple, but when three or more errors occur it becomes much more complicated. In that case, a specific method is required. / Dagens samhälle kräver att informationsöverföring sker på ett effektivt och korrekt sätt, det vill säga att den information som når mottagaren motsvarar den som skickades från början. Det finns många avkodningsmetoder för att lokalisera och rätta fel. Syftet i denna uppsats är att studera en av dessa, en som baseras på Euklides algoritm och därefter illustrera ett exempel på hur metoden används vid avkodning av en tre - rättande BCH - kod. Först ges en presentation av grunderna inom kodningsteorin. Sedan introduceras linjära koder, cykliska koder och BCH - koder i nämnd ordning, för att till sist presentera avkodningsprocessen. Det visar sig att det är relativt enkelt att rätta ett eller två fel, men när tre eller fler fel uppstår blir det betydligt mer komplicerat. Då krävs någon speciell metod.

In this study the main focus of the researcher was to analyse a cheque to identify crime. This study intends to give the forensic investigator a guideline to follow during the analysis of a cheque under investigation. Crimes that could be detected during the analysis of a cheque are fraud, forgery and uttering. Other aspects were also explained to ensure a better understanding of the study, namely: forensic investigation, forensic investigator, identification and crime scenes. Forensic investigation is a systematic search for the truth with the primary purpose of finding a positive solution to a crime. Forensic investigation is not a game of chance, or based on storybook types of coincidences. Therefore, forensic investigators cannot rely on coincidental success to come their way. It is true that luck sometimes plays a role in forensic investigations, but it is the thorough investigator who creates his/her own opportunities and arrives at the right place at the right time. In order for a forensic investigator to strive for excellence, he/she must have a good knowledge of his/her field of work. It is important for the forensic investigator to understand that identification plays an important role in forensic investigation. An additional benefit is derived when one can individualise something because it makes the identification much more valuable. All crime scenes should furthermore be managed in such a way that all physical evidence can be collected in order to ensure successful prosecution and conviction in a court of law. It is the belief of the researcher that because cheques are not acknowledged as crime scenes and therefore not properly handled or protected, many investigations fail in court and the accused are acquitted. / Criminology and Security Science / M. Tech. (Forensic Investigation)

My goal in this research was to develop a checklist for examining a cheque for information that can be used to identify, individualise and trace the perpetrator of a crime. A further intent was to share and introduce a number of important concepts, namely forensic investigation, identification, individualisation, the Locard principle and crime scene. This research will explain that forensic investigation refers to the using of sophisticated investigation techniques to obtain sufficient information to prove the true facts in a court of law. Further, that identification is the collective aspect of the set of characteristics by which an object is definitively recognisable or known, while the individual characteristics establish the individuality of a specific object. To link an individual with a crime scene, many types of evidence may be used and to associate an individual with the performed illegal handling, many types of evidence may be used. These types of evidence are commonly referred to as ”transfer” evidence. This process is also referred to as the ”Locard principle”. Lastly, a crime scene is explained as a place where a crime has occurred. It is also explained to be a ”laboratory of information” and therefore, during a cheque fraud investigation, the cheque is in most cases the only link to information to trace, identify and individualise the perpetrator. Therefore, the cheque should be treated as a crime scene. If forensic investigators use their knowledge of these concepts together with the checklist, it should enhance their investigation skills and empower them to become better equipped for the challenges they face in identifying, individualising and tracing the perpetrators in order to ensure successful prosecution and conviction. I believe all forensic investigators will benefit from what I have discovered through this research and I am very pleased to be able to introduce this checklist to you. / Criminology and Security Science / M.Tech. (Forensic Investigation)

This research looks at the best practices applied by forensic investigators in conducting lifestyle audits on white collar crime suspects. The researcher explored, firstly, how a lifestyle audit relates to white collar crime investigations; secondly, the best practices in performing lifestyle audits on white collar crime suspects, and lastly, the various sources of information available to forensic investigators when conducting a lifestyle audit of a white collar crime suspect. As lifestyle audits will serve as an investigative tool in future forensic investigations into white collar crime, this study’s aim was to understand and create an awareness of the current best practices applied by forensic investigators within private sector forensic investigation practices while conducting lifestyle audits during white collar crime investigations. It also makes available research data regarding the concept of lifestyle audits in white collar crime investigations, the implementation of these audits, the benefits, and the best practices of these audits. The general purpose of this study was to provide practical recommendations on the best practices for lifestyle audits for forensic investigators within private sector. / Criminology and Security Science / M. Tech. (Forensic Investigation)

The thesis is focused on the evaluation of current situation of farming and making a plan for a transition of Angus farm to an organic way of farming in plant and stock farming. During the period of conversion that takes 2 years for arable land, meadows and grazing the farmimg has to be in compliance with the law No. 344/2011 about organic farming. The theoretical part contains basic information about organic farming history in the Czech Republic, basic concept specification such as organic farming, ecofarm, organic product, organic food. The other information deal with the main goals of organic farming, legislation, check, certification and last but not least the subsidy of organic farming. The second part of the thesis analyses the current situation of the farm where the plant farming structure, stock farming structure, used machinery and agrotechnological operation, staffing, balance of nutrients, balance of forage, chemical means using, and SWOT analysis of the current situation are described. In the final part of the thesis there is offerred the structure of plant and stock farming for the conversion where balance of nutrients, balance of forage, staffing, operation modernization, introducing the agritourism, economic evaluation and SWOT analysis of the current situation after the conversion are described.

We investigate into the limitations of the sum-product algorithm for binary low density parity check (LDPC) codes having isolated short cycles. Independence assumption among messages passed, assumed reasonable in all configurations of graphs, fails the most in graphical structures with short cycles. This research work is a step forward towards understanding the effect of short cycles on error floors of the sum-product algorithm. We propose a modified sum-product algorithm by considering the statistical dependency of the messages passed in a cycle of length 4. We also formulate a modified algorithm in the log domain which eliminates the numerical instability and precision issues associated with the probability domain. Simulation results show a signal to noise ratio (SNR) improvement for the modified sum-product algorithm compared to the original algorithm. This suggests that dependency among messages improves the decisions and successfully mitigates the effects of length-4 cycles in the Tanner graph. The improvement is significant at high SNR region, suggesting a possible cause to the error floor effects on such graphs. Using density evolution techniques, we analysed the modified decoding algorithm. The threshold computed for the modified algorithm is higher than the threshold computed for the sum-product algorithm, validating the observed simulation results. We also prove that the conditional entropy of a codeword given the estimate obtained using the modified algorithm is lower compared to using the original sum-product algorithm.