The main goal of this research is to enhance the auditor＇s judgment ability in going concern opinion by applying bankruptcy prediction models as an analytical procedure. Data for this research have been collected thr...The main goal of this research is to enhance the auditor＇s judgment ability in going concern opinion by applying bankruptcy prediction models as an analytical procedure. Data for this research have been collected through questionnaires. The statistical population consists of auditors who are members of Iranian Association of Certified Public Accountants （IACPA）. The research results reflect that： （1） Auditors do not use statistical techniques for assessing going concern as an analytical procedure; （2） Auditors do not use these techniques as a tool to decrease the bias of judgments in assessing the going concern assumption; （3） Auditors do not use statistical techniques to assess audit risk in the planning stage; （4） Auditors do not use statistical techniques to assess audit risk in the final stage. Furthermore this research shows that auditors believe that the ＂standard concerning usage of analytical procedures needs more clarification＂ and ＂statistical bankruptcy predication models can help auditors in the planning stage＂. The other goal of this research is to show different auditor＇s judgments in assessing the going concern opinion with and without applying the bankruptcy prediction models as an analytical procedure. The result shows that the judgment of auditors toward the going concern assumption has improved by using statistical bankruptcy predication models.展开更多
The main purpose of the present study is to investigate the relation between inflation rate and unemployment rate in contemporary democratic states, using Spearman＇s correlation coefficient. We apply this method i...The main purpose of the present study is to investigate the relation between inflation rate and unemployment rate in contemporary democratic states, using Spearman＇s correlation coefficient. We apply this method in Albania during the period from January 2005 to December 2014. Some results of the study include： （1） The Central Limit Theorem （CLT） is not applicable for the quarterly inflation rate as well as for quarterly unemployment rate in Albania during the period from January 2005 to December 2014 at the confidence level of 99.99%. The official data for inflation and unemployment contradict the CLT at a very high confidence level of 99.99%; （2） The inflation process in Albania during the period from January 2005 to December 2014 is an unfair game at the confidence level of 99.2%; （3） The unemployment process in Albania during the period from January 2005 to December 2014 is an unfair game at the confidence level of 99.99%; （4） The inflation and unemployment in Albania during the period from January 2005 to December 2014 are statistically dependent at the 96% confidence level; （5） Spearman＇s correlation coefficient = 0.387 indicates a weak positive correlation between inflation and unemployment in Albania during the specified period; and （6） The official data for inflation and unemployment in Albania during the period from January 2005 to December 2014 are consistent with Friedman＇s hypothesis.展开更多
This paper deals with modeling corrosion wastage over the fuel tanks＇ structures at the exemplar of ten aged bulk carriers. In this paper, employed method might be treated as a long term one, and it is based on Weibu...This paper deals with modeling corrosion wastage over the fuel tanks＇ structures at the exemplar of ten aged bulk carriers. In this paper, employed method might be treated as a long term one, and it is based on Weibull distribution parameters analysis. The purpose of these analyses is optimal assessing of the average corrosion losses for the bulk carriers＇ fuel tanks areas at different points of time during the whole period of the exploitation, due to uprising the structural stability and safety of bulk carriers in operation. Though, the applied approach, among others, might be of particular importance in determining the amounts （percentage/depths） of time-dependent corrosion losses over different areas of aging bulk carriers＇ fuel tanks during the operational circles, with the ultimate goal of keeping stability and safety of these vital vessels＇ structural components.展开更多
文摘The main goal of this research is to enhance the auditor＇s judgment ability in going concern opinion by applying bankruptcy prediction models as an analytical procedure. Data for this research have been collected through questionnaires. The statistical population consists of auditors who are members of Iranian Association of Certified Public Accountants （IACPA）. The research results reflect that： （1） Auditors do not use statistical techniques for assessing going concern as an analytical procedure; （2） Auditors do not use these techniques as a tool to decrease the bias of judgments in assessing the going concern assumption; （3） Auditors do not use statistical techniques to assess audit risk in the planning stage; （4） Auditors do not use statistical techniques to assess audit risk in the final stage. Furthermore this research shows that auditors believe that the ＂standard concerning usage of analytical procedures needs more clarification＂ and ＂statistical bankruptcy predication models can help auditors in the planning stage＂. The other goal of this research is to show different auditor＇s judgments in assessing the going concern opinion with and without applying the bankruptcy prediction models as an analytical procedure. The result shows that the judgment of auditors toward the going concern assumption has improved by using statistical bankruptcy predication models.
文摘The main purpose of the present study is to investigate the relation between inflation rate and unemployment rate in contemporary democratic states, using Spearman＇s correlation coefficient. We apply this method in Albania during the period from January 2005 to December 2014. Some results of the study include： （1） The Central Limit Theorem （CLT） is not applicable for the quarterly inflation rate as well as for quarterly unemployment rate in Albania during the period from January 2005 to December 2014 at the confidence level of 99.99%. The official data for inflation and unemployment contradict the CLT at a very high confidence level of 99.99%; （2） The inflation process in Albania during the period from January 2005 to December 2014 is an unfair game at the confidence level of 99.2%; （3） The unemployment process in Albania during the period from January 2005 to December 2014 is an unfair game at the confidence level of 99.99%; （4） The inflation and unemployment in Albania during the period from January 2005 to December 2014 are statistically dependent at the 96% confidence level; （5） Spearman＇s correlation coefficient = 0.387 indicates a weak positive correlation between inflation and unemployment in Albania during the specified period; and （6） The official data for inflation and unemployment in Albania during the period from January 2005 to December 2014 are consistent with Friedman＇s hypothesis.
文摘This paper deals with modeling corrosion wastage over the fuel tanks＇ structures at the exemplar of ten aged bulk carriers. In this paper, employed method might be treated as a long term one, and it is based on Weibull distribution parameters analysis. The purpose of these analyses is optimal assessing of the average corrosion losses for the bulk carriers＇ fuel tanks areas at different points of time during the whole period of the exploitation, due to uprising the structural stability and safety of bulk carriers in operation. Though, the applied approach, among others, might be of particular importance in determining the amounts （percentage/depths） of time-dependent corrosion losses over different areas of aging bulk carriers＇ fuel tanks during the operational circles, with the ultimate goal of keeping stability and safety of these vital vessels＇ structural components.
