1 I n t r o d u c t i o n The missing values problem is an old one for analysis tasks[8] [11]. The waste of da t a which can result f rom casewise deletion of missing values, obliges to propose alternatives approaches. A current one is to t ry to determine these values [9]. However, techniques to guess the missing values mus t be efficient, otherwise the complet ion introduces noise. Wi th the ...

Large enterprises frequently enforce accounting limits to reduce the impact of fraud. As a complement to accounting limits, auditors use Benford analysis to detect traces of undesirable or illegal activities in accounting data. Unfortunately, the two fraud fighting measures often do not work well together. Accounting limits may significantly disturb the digit distribution examined by Benford an...

for the reason of religious and legal principles contradictions, principles and concepts of installments purchasing in iran are totally different from what is common practice in the western countries. not having appropriate accounting standards, iran's current methods of accounting is based on that of the uk and usa. in this article, the principles and concepts of installment purchasing in...

This research examined what accounting employers are seeking in their ‘ideal’ accounting graduate and sought to provide clarification on the ‘expectation gap’ between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper draws on semi-structured interviews conducted face-to-face with parti...

Continuous assessment of wind turbine performance is a key to maximising power generation at very low cost. A curve non-linear function between output and speed widely used approach numerous problems linked operation. According the current IEC standard, curves are determined by data reduction method, called binning, where hub height, air density considered as appropriate input parameters. Howev...

In the process of rapid development big data technology, digital technology revolution is developing faster and faster. context data, resources enterprises have been equipped to become assets. The corporate financial accounting system requires effective treatment information presentation This a problem that must be addressed in current process. article researches analyzes enterprise assets rela...