The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have...The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.展开更多
A new code concept is used for the L1 civil（L1C） signal of the global positioning system（GPS）.The generation of L1C codes is quite different from the generation of traditional ranging codes.Thus,it is necessary to...A new code concept is used for the L1 civil（L1C） signal of the global positioning system（GPS）.The generation of L1C codes is quite different from the generation of traditional ranging codes.Thus,it is necessary to find a method for the correct generation to pave the way for future research.L1C codes are based on only one Legendre sequence which consists of Legendre symbols.To calculate these Legendre symbols,the Euler criterion is always used to evaluate quadratic residues.However,due to the great length of L1C codes,this procedure causes overflow problems.Therefore,the quadratic reciprocity law,some related theorems and properties are introduced to solve the problems.Moreover,if the quadratic reciprocity law,some related theorems and properties are used to calculate different Legendre symbols,the combination modes may vary,which causes a complex generation process.The proposed generation method deals with this complex generation process effectively.In addition,through simulations,it is found that the autocorrelation features of obtained Legendre sequences and L1C codes are in accordance with theoretical results,which proves the correctness of the proposed method.展开更多
LT codes are practical realization of digital fountain codes, which provides the concept of rateless coding. In this scheme, encoded symbols are generated infinitely from k information symbols. Decoder uses only(1+α)...LT codes are practical realization of digital fountain codes, which provides the concept of rateless coding. In this scheme, encoded symbols are generated infinitely from k information symbols. Decoder uses only(1+α)k number of encoded symbols to recover the original information. The degree distribution function in the LT codes helps to generate a random graph also referred as tanner graph. The artifact of tanner graph is responsible for computational complexity and overhead in the LT codes. Intuitively, a well designed degree distribution can be used for an efficient implementation of LT codes. The degree distribution function is studied as a function of power law, and LT codes are classified into two different categories: SFLT and RLT codes. Also, two different degree distributions are proposed and analyzed for SFLT codes which guarantee optimal performance in terms of computational complexity and overhead.展开更多
The purpose of this brief study, intended specifically for the reader who wants to begin to comprehend canon law, is to outline the historical evolution of Church law and its juridical sources that have unfolded in ov...The purpose of this brief study, intended specifically for the reader who wants to begin to comprehend canon law, is to outline the historical evolution of Church law and its juridical sources that have unfolded in over two millennia History helps us to better understand that the uniqueness of the canonical legal system, willed by the divine Founder, expressed itself in a firm resolution in favor of law; a law which for the Church represents a means and not an end, i.e., the attainment of its objective for which it is competent： the salus aeterna anirnarum. In this socio-historical excursus, one is able to appreciate the unparalleled and the specificity of the canonical system and its sources.展开更多
文摘The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.
基金supported by the National High Technology Research and Development Program of China(863Program)(2011AA110101)the National Basic Research Program of China(973Program)(2009CB724002)
文摘A new code concept is used for the L1 civil（L1C） signal of the global positioning system（GPS）.The generation of L1C codes is quite different from the generation of traditional ranging codes.Thus,it is necessary to find a method for the correct generation to pave the way for future research.L1C codes are based on only one Legendre sequence which consists of Legendre symbols.To calculate these Legendre symbols,the Euler criterion is always used to evaluate quadratic residues.However,due to the great length of L1C codes,this procedure causes overflow problems.Therefore,the quadratic reciprocity law,some related theorems and properties are introduced to solve the problems.Moreover,if the quadratic reciprocity law,some related theorems and properties are used to calculate different Legendre symbols,the combination modes may vary,which causes a complex generation process.The proposed generation method deals with this complex generation process effectively.In addition,through simulations,it is found that the autocorrelation features of obtained Legendre sequences and L1C codes are in accordance with theoretical results,which proves the correctness of the proposed method.
基金supported by Research Fund Chosun Univerity,2011
文摘LT codes are practical realization of digital fountain codes, which provides the concept of rateless coding. In this scheme, encoded symbols are generated infinitely from k information symbols. Decoder uses only(1+α)k number of encoded symbols to recover the original information. The degree distribution function in the LT codes helps to generate a random graph also referred as tanner graph. The artifact of tanner graph is responsible for computational complexity and overhead in the LT codes. Intuitively, a well designed degree distribution can be used for an efficient implementation of LT codes. The degree distribution function is studied as a function of power law, and LT codes are classified into two different categories: SFLT and RLT codes. Also, two different degree distributions are proposed and analyzed for SFLT codes which guarantee optimal performance in terms of computational complexity and overhead.
文摘The purpose of this brief study, intended specifically for the reader who wants to begin to comprehend canon law, is to outline the historical evolution of Church law and its juridical sources that have unfolded in over two millennia History helps us to better understand that the uniqueness of the canonical legal system, willed by the divine Founder, expressed itself in a firm resolution in favor of law; a law which for the Church represents a means and not an end, i.e., the attainment of its objective for which it is competent： the salus aeterna anirnarum. In this socio-historical excursus, one is able to appreciate the unparalleled and the specificity of the canonical system and its sources.
