OPAC - Pencarian Artikel Jurnal & Majalah Library USD
Menampilkan semua artikel (Halaman 446 dari 34170, Total: 341698 data)
Combining data analytics with xbrl: the viewdrive case
klik untuk membaca file PDF
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 37 (No. 1) |
| Halaman | : | 197–215 |
| Abstrak | : | This advisory case is designed to develop data analytics skills using multiple large real-world datasets based on eXtensible Business Reporting Language (XBRL). This case can also be used to introduce students to XBRL concepts such as extension taxonomies. Students are asked to recommend an XBRL preparation software for a hypothetical company (ViewDrive) that is adopting XBRL to satisfy the financial report filing requirements imposed by the Securities and Exchange Commission (SEC). Students perform data-cleansing (extract, transform, load) procedures to prepare large datasets for data analytics. Students are encouraged to think critically, specify assumptions before performing data analytics (using analytic software such as Tableau), and generate visualizations that support their written recommendations. The case is easy to implement, promotes active learning, and has received favorable student and instructor feedback. This case can be used to introduce technology and data analytics topics into the accounting curriculum to help satisfy AACSB's objectives. |
We Stand on the Shoulders of Giants—Pioneers of Statistics in Industry
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | The American Statistician |
| Volume / Edisi | : | 73 (No. 4) |
| Halaman | : | 400-407 |
| Abstrak | : | Industrial statistics has a rich and proud heritage. The field was initiated in the 1920s and picked up steam in the 1950s with the establishment of industrial statistics groups in several companies including American Cyanamid, DuPont, General Electric, Kodak, Western Electric, Procter and Gamble, General Foods, and 3M. It can be argued that we are in the third generation of the development of the profession. Indeed we are standing on the shoulders of giants. Several pioneering industrial statistics organizations are profiled in this article. The focus is on the roots of the organizations, the people involved and their contributions to their employers, advancements in the field and the development of the profession. Synthesis of this information provides some unique insights into who we are, what we have accomplished, and the needs and opportunities of the future. |
Put your best text forward: introducing textual analysis into the accounting classroom
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 37 (No. 1) |
| Halaman | : | 141–195 |
| Abstrak | : | The use of textual analysis methods in the accounting profession has grown markedly over the past decade. Accounting professionals as well as business and accounting accreditors have called for accounting students to acquire an increased depth and breadth of knowledge of digital data analytics. This case enables accounting instructors, who have no previous background or experience in textual analysis, to introduce students to the use of textual analysis in accounting and allows students to conduct simple analyses using freely available software and documents retrieved from publicly available SEC filings. This case is designed for auditing, accounting information systems, fraud examination, and financial statement analysis courses, but it can be used in any accounting course in which the content of relevant documents is subject to examination. |
Modeling Efficiency of Foreign Aid Allocation in Malawi
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | The American Statistician |
| Volume / Edisi | : | 73 (No. 4) |
| Halaman | : | 385-399 |
| Abstrak | : | The Open Aid Malawi initiative has collected an unprecedented database that identifies as much location-specific information as possible for each of over 2500 individual foreign aid donations to Malawi since 2003. The efficient use and distribution of such aid is important to donors and to Malawi citizens. However, because of individual donor goals and difficulty in tracking donor coordination it is difficult to determine whether aid allocation is efficient. We compare several Bayesian spatial generalized linear mixed models to relate aid allocation to various economic indicators within seven donation sectors. We find that the spatial gamma regression model best predicts current aid allocation. While we are cautious about making strong claims based on this exploratory study, we provide a methodology by which one could (i) evaluate the efficiency of aid allocation via a study of the locations of current aid allocation as compared to the need at those locations and (ii) come up with a strategy for efficient allocation of resources in conditions where there exists an ideal relationship between aid allocation and economic sectors. |
DISAIN PROGRAM BALOK BETON BERTULANG CARA ULTIMIT
| Pengarang | : | Endro Giyanto |
| Nama Majalah/Jurnal | : | Pranata |
| Volume / Edisi | : | VI-4, DESEMBER (No. 1) |
| Halaman | : | 123-124 |
| Abstrak | : | The program design of reinforced concrete beams in an ultimate method covers the calculation of rectangular beams with its budget and the calculation of reinforced shear and diagonal reinforcement of rectangular beams. Through this program the writer wishes to design reinforced concrete structure quickly and efficiently with a computer assistance in order to obtain quick and precise calculation. The term efficient here means how to design inexpensive reinforced concrete structure financially. This can be obtained by calculating the material costs as early as possible or when the design process starts, we must make the calculation of how much the reinforced concrete beams will cost. |
Sustainability reporting insights: the case of ford motor company
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 37 (No. 1) |
| Halaman | : | 125–139 |
| Abstrak | : | This case helps students comprehend the materiality concept within the context of a sustainability reporting in the automotive industry. Students researching sustainable business reporting frameworks can use Ford Motor Company's sustainability report to understand how that company assesses key sustainability issues and integrates sustainable development initiatives within its overall business strategy. Students gauge Ford's sustainability performance and explore how the company and its peers assess the materiality of sustainability issues. They assess the motivations and judgmental nature behind sustainability reporting and challenges facing preparers. Assignable on an individual or team basis, this case introduces important, and interesting, sustainability reporting concepts and issues. With increasing investors' and other stakeholders' interest in sustainability issues, we argue that accounting programs should include this relevant topic. We view Financial Accounting courses and Accounting courses as the most appropriate opportunity to employ this case. However, we also successfully adapted this case in a Managerial Accounting course. |
CRITICAL ANALYSIS THE PREMISE THAT DECISION MAKING IS THE PRIMARY TASK OF MANAGERS OF INFORMATION SERVICES
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Pranata |
| Volume / Edisi | : | VI-4, DESEMBER (No. 1) |
| Halaman | : | 113-122 |
| Abstrak | : | - |
Key Attributes of a Modern Statistical Computing Tool
| Pengarang | : | Amelia McNamara |
| Nama Majalah/Jurnal | : | The American Statistician |
| Volume / Edisi | : | 73 (No. 4) |
| Halaman | : | 375-384 |
| Abstrak | : | In the 1990s, statisticians began thinking in a principled way about how computation could better support the learning and doing of statistics. Since then, the pace of software development has accelerated, advancements in computing and data science have moved the goalposts, and it is time to reassess. Software continues to be developed to help do and learn statistics, but there is little critical evaluation of the resulting tools, and no accepted framework with which to critique them. This article presents a set of attributes necessary for a modern statistical computing tool. The framework was designed to be broadly applicable to both novice and expert users, with a particular focus on making more supportive statistical computing environments. A modern statistical computing tool should be accessible, provide easy entry, privilege data as a first-order object, support exploratory and confirmatory analysis, allow for flexible plot creation, support randomization, be interactive, include inherent documentation, support narrative, publishing, and reproducibility, and be flexible to extensions. Ideally, all these attributes could be incorporated into one tool, supporting users at all levels, but a more reasonable goal is for tools designed for novices and professionals to “reach across the gap,” taking inspiration from each others’ strengths. |
Demystifying the Integrated Tail Probability Expectation Formula
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | The American Statistician |
| Volume / Edisi | : | 73 (No. 4) |
| Halaman | : | 367-374 |
| Abstrak | : | Calculating the expected values of different types of random variables is a central topic in mathematical statistics. Targeted toward students and instructors in both introductory probability and statistics courses and graduate-level measure-theoretic probability courses, this pedagogical note casts light on a general expectation formula stated in terms of distribution and survival functions of random variables and discusses its educational merits. Often consigned to an end-of-chapter exercise in mathematical statistics textbooks with minimal discussion and presented under superfluous technical assumptions, this unconventional expectation formula provides an invaluable opportunity for students to appreciate the geometric meaning of expectations, which is overlooked in most undergraduate and graduate curricula, and serves as an efficient tool for the calculation of expected values that could be much more laborious by traditional means. For students’ benefit, this formula deserves a thorough in-class treatment in conjunction with the teaching of expectations. Besides clarifying some commonly held misconceptions and showing the pedagogical value of the expectation formula, this note offers guidance for instructors on teaching the formula taking the background of the target student group into account. |
Prestige projects limited: challenges in transitioning to new accounting policy
| Pengarang | : | - |
| Nama Majalah/Jurnal | : | Issues in Accounting Education |
| Volume / Edisi | : | 37 (No. 1) |
| Halaman | : | 109–123 |
| Abstrak | : | This case provides an experiential learning opportunity to (1) appreciate the role of professional judgment in accounting policy choices, (2) evaluate the effect of accounting decisions on other business functions, and (3) understand the challenges in transitioning to a new accounting policy. Prestige's previous auditors had allowed the use of output-based measure (milestones completed) to compute the percentage-of-completion (POC) for its long-term construction contracts. The newly appointed auditors recommended switching to input-based measures (costs incurred) to compute POC. Students must choose the appropriate financial reporting policy, considering accounting and non-accounting issues. The case addresses an important context because almost one in every eight large 500 companies is engaged in long-term construction contracts (AICPA 2013). Although the case setting is in India, it can be used in any country given its GAAP-agnostic nature. The case is best suited for intermediate accounting courses in which the topic of revenue recognition is addressed. |