The Experts below are selected from a list of 69 Experts worldwide ranked by ideXlab platform
Andrew Mitchell - One of the best experts on this subject based on the ideXlab platform.
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thoroughly modern accounting shifting to a de re Conceptual Pattern for debits and credits
International Conference on Conceptual Modeling, 2018Co-Authors: Chris Partridge, Mesbah Khan, Sergio De Cesare, Frederik Gailly, Michael Verdonck, Andrew MitchellAbstract:Double entry bookkeeping lies at the core of modern accounting. It is shaped by a fundamental Conceptual Pattern; a design decision that was popularised by Pacioli some 500 years ago and subsequently institutionalised into accounting practice and systems. Debits and credits are core components of this Conceptual Pattern. This paper suggests that a different Conceptual Pattern, one that does not have debits and credits as its components, may be more suited to some modern accounting information systems. It makes the case by looking at two Conceptual design choices that permeate the Pacioli Pattern; de se and directional terms - leading to a de se directional Conceptual Pattern. It suggests alternative design choices - de re and non-directional terms, leading to a de re non-directional Conceptual Pattern - have some advantages in modern complex, computer-based, business environments.
Leila Afshar - One of the best experts on this subject based on the ideXlab platform.
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Professional Practice of Medical Training in the E-Learning System: The Conceptual Model Based on a Critical Review
Academic Medicine, 2016Co-Authors: Zohrehsadat Mirmoghtadaie, Soleiman Ahmady, Shahram Yazdani, Rita Mojtahedzadeh, Leila AfsharAbstract:Background and Purpose: In education of medical science courses, there has been a growing orientation towards replacing traditional teaching in with E-learning education. Since the modern system of education is based on self-directed learning, e-learning requires special powers to deal with new-emerging challenges and professionally encounter the learning environment. The purpose of the present research is to explain and provide a Conceptual model for professional competency in this system. Methods: In this review, different internet and library resources, indexed in Scirus, Pre Quest, Scopus, IEEE, SID, Magiran, Eric, Taylor and Francis, and Google Scholar from 1990 to 2015 were searched using the following keywords: function, manner, ethics, conduct disposition, netiquette, values, academic fraud, moral professionalism, and behavior ine-learning in combination and separately. The Critical Review methodology and Carnwell and Randolph structures were used. The most recent and richest resources that were more relevant to the issue were selected and their information was extracted. Results: Among review of 98 articles, documents of 34 relevant and valid articles were extracted. Based on the results, Digital Literacy, study skills, Cyber Ethics, and Netiquette were considered the main components of scientific and ethical competency in e-learning. 40 components were included in these dimensions. Conclusions: Although there is general interest in e-learning, the target population (learners) are not prepared to use such an environment and require strong support. In this paper, we provided a summarized scheme and Conceptual Pattern fore-learners to move towards promotion of learning. Keywords: PROFESSIONAL FUNCTION, E-LEARNER, E-LEARNING, CRITICAL REVIEW
Chris Partridge - One of the best experts on this subject based on the ideXlab platform.
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thoroughly modern accounting shifting to a de re Conceptual Pattern for debits and credits
International Conference on Conceptual Modeling, 2018Co-Authors: Chris Partridge, Mesbah Khan, Sergio De Cesare, Frederik Gailly, Michael Verdonck, Andrew MitchellAbstract:Double entry bookkeeping lies at the core of modern accounting. It is shaped by a fundamental Conceptual Pattern; a design decision that was popularised by Pacioli some 500 years ago and subsequently institutionalised into accounting practice and systems. Debits and credits are core components of this Conceptual Pattern. This paper suggests that a different Conceptual Pattern, one that does not have debits and credits as its components, may be more suited to some modern accounting information systems. It makes the case by looking at two Conceptual design choices that permeate the Pacioli Pattern; de se and directional terms - leading to a de se directional Conceptual Pattern. It suggests alternative design choices - de re and non-directional terms, leading to a de re non-directional Conceptual Pattern - have some advantages in modern complex, computer-based, business environments.
Scott L Fairhall - One of the best experts on this subject based on the ideXlab platform.
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temporal dynamics of access to amodal representations of category level Conceptual information
Scientific Reports, 2019Co-Authors: Elisa Leonardelli, Elisa Fait, Scott L FairhallAbstract:Categories describe semantic divisions between classes of objects and category-based models are widely used for investigation of the Conceptual system. One critical issue in this endeavour is the isolation of Conceptual from perceptual contributions to category-differences. An unambiguous way to address this confound is combining multiple input-modalities. To this end, we showed participants person/place stimuli using name and picture modalities. Using multivariate methods, we searched for category-sensitive neural Patterns shared across input-modalities and thus independent from perceptual properties. The millisecond temporal resolution of magnetoencephalography (MEG) allowed us to consider the precise timing of Conceptual access and, by confronting latencies between the two modalities (“time generalization”), how latencies of processing depends on the input-modality. Our results identified category-sensitive Conceptual representations common between modalities at three stages and that Conceptual access for words was delayed by about 90 msec with respect to pictures. We also show that for pictures, the first Conceptual Pattern of activity (shared between both words and pictures) occurs as early as 110 msec. Collectively, our results indicated that Conceptual access at the category-level is a multistage process and that different delays in access across these two input-modalities determine when these representations are activated.
Zohrehsadat Mirmoghtadaie - One of the best experts on this subject based on the ideXlab platform.
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Professional Practice of Medical Training in the E-Learning System: The Conceptual Model Based on a Critical Review
Academic Medicine, 2016Co-Authors: Zohrehsadat Mirmoghtadaie, Soleiman Ahmady, Shahram Yazdani, Rita Mojtahedzadeh, Leila AfsharAbstract:Background and Purpose: In education of medical science courses, there has been a growing orientation towards replacing traditional teaching in with E-learning education. Since the modern system of education is based on self-directed learning, e-learning requires special powers to deal with new-emerging challenges and professionally encounter the learning environment. The purpose of the present research is to explain and provide a Conceptual model for professional competency in this system. Methods: In this review, different internet and library resources, indexed in Scirus, Pre Quest, Scopus, IEEE, SID, Magiran, Eric, Taylor and Francis, and Google Scholar from 1990 to 2015 were searched using the following keywords: function, manner, ethics, conduct disposition, netiquette, values, academic fraud, moral professionalism, and behavior ine-learning in combination and separately. The Critical Review methodology and Carnwell and Randolph structures were used. The most recent and richest resources that were more relevant to the issue were selected and their information was extracted. Results: Among review of 98 articles, documents of 34 relevant and valid articles were extracted. Based on the results, Digital Literacy, study skills, Cyber Ethics, and Netiquette were considered the main components of scientific and ethical competency in e-learning. 40 components were included in these dimensions. Conclusions: Although there is general interest in e-learning, the target population (learners) are not prepared to use such an environment and require strong support. In this paper, we provided a summarized scheme and Conceptual Pattern fore-learners to move towards promotion of learning. Keywords: PROFESSIONAL FUNCTION, E-LEARNER, E-LEARNING, CRITICAL REVIEW