Search results for: Virtual Reality.
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 700

Search results for: Virtual Reality.

280 Identifying Business Incubators Based on Their Real Activities: Evidence from China

Authors: Lu Wei, Yunhao Zhu, Ping Deng, Wentao Yu

Abstract:

Past literature on business incubators distinguished incubators based on their mission statements. However, more and more mission statements become a slogan rather than a reality. It is therefore more appropriate to identify business incubators based on their real activities, rather than the missions they declared. With a sample of technology business incubators (TBIs) in China, we try to investigate business incubators’ real activities by examining the incubation efficiency along the following five dimensions, i.e., survival of new ventures, technology transfer, local economic growth, job creation, and profit generation. Furthermore, we identified six types of business incubators. The results indicate that generally Chinese TBIs have a greater preference for acquiring profits over other dimensions. 

Keywords: Business incubators, mission statements, real activities, incubation efficiency, technology business incubators, China.

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279 Shaping the Input Side Current Waveform of a 3-ϕ Rectifier into a Pure Sine Wave

Authors: Sikder Mohammad Faruk, Mir Mofajjal Hossain, Muhibul Haque Bhuyan

Abstract:

In this investigative research paper, we have presented the simulation results of a three-phase rectifier circuit to improve the input side current using the passive filters, such as capacitors and inductors at the output and input terminals of the rectifier circuit respectively. All simulation works were performed in a personal computer using the PSPICE simulator software, which is a virtual circuit design and simulation software package. The output voltages and currents were measured across a resistive load of 1 k. We observed that the output voltage levels, input current wave shapes, harmonic contents through the harmonic spectrum, and total harmonic distortion improved due to the use of such filters.

Keywords: input current wave, three-phase rectifier, passive filter, PSPICE Simulation

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278 Comanche – A Compiler-Driven I/O Management System

Authors: Wendy Zhang, Ernst L. Leiss, Huilin Ye

Abstract:

Most scientific programs have large input and output data sets that require out-of-core programming or use virtual memory management (VMM). Out-of-core programming is very error-prone and tedious; as a result, it is generally avoided. However, in many instance, VMM is not an effective approach because it often results in substantial performance reduction. In contrast, compiler driven I/O management will allow a program-s data sets to be retrieved in parts, called blocks or tiles. Comanche (COmpiler MANaged caCHE) is a compiler combined with a user level runtime system that can be used to replace standard VMM for out-of-core programs. We describe Comanche and demonstrate on a number of representative problems that it substantially out-performs VMM. Significantly our system does not require any special services from the operating system and does not require modification of the operating system kernel.

Keywords: I/O Management, Out-of-core, Compiler, Tile mapping.

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277 Aggressive Interactions in Hospital Emergency Units

Authors: C. Blatier, M. El Methni, F. Carpentier, S. Abdellaoui, C. Kock, M. Maillard

Abstract:

International literature emphasizes on the concern regarding the phenomenon of aggression in hospital. This paper focuses on the reality of aggressive interactions reigning within an emergency triage involving three chaps of protagonists: the professionals, the patients and their carers. The data collection was made from a grid of observation, in which the various variables exposed in the literature were integrated. They observations took place around the clock, for three weeks, at the rate of one week a month. In this research 331 aggressive interactions have been listed and analyzed by means of the software SPSS. This research is one of the very few continuous observation surveys in the literature. It shows the various human factors at play in the emergence of aggressive interaction. The data may be used both for taking steps in primary prevention, thanks to the analysis of interaction modes, and in secondary prevention by integrating the useful results in situational prevention.

Keywords: Aggressive interaction, emergency unit, observational study.

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276 Application New Approach with Two Networks Slow and Fast on the Asynchronous Machine

Authors: Samia Salah, M’hamed Hadj Sadok, Abderrezak Guessoum

Abstract:

In this paper, we propose a new modular approach called neuroglial consisting of two neural networks slow and fast which emulates a biological reality recently discovered. The implementation is based on complex multi-time scale systems; validation is performed on the model of the asynchronous machine. We applied the geometric approach based on the Gerschgorin circles for the decoupling of fast and slow variables, and the method of singular perturbations for the development of reductions models.

This new architecture allows for smaller networks with less complexity and better performance in terms of mean square error and convergence than the single network model.

Keywords: Gerschgorin’s Circles, Neuroglial Network, Multi time scales systems, Singular perturbation method.

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275 Research on Hypermediated Images in Asian Films

Authors: Somi Nah, Timothy Yoonsuk Lee, Jinhwan Yu

Abstract:

In films, visual effects have played the role of expressing realities more realistically or describing imaginations as if they are real. Such images are immediated images representing realism, and the logic of immediation for the reality of images has been perceived dominant in visual effects. In order for immediation to have an identity as immediation, there should be the opposite concept hypermediation. In the mid 2000s, hypermediated images were settled as a code of mass culture in Asia. Thus, among Asian films highly popular in those days, this study selected five displaying hypermediated images – 2 Korean, 2 Japanese, and 1 Thailand movies – and examined the semiotic meanings of such images using Roland Barthes- directional and implicated meaning analysis and Metz-s paradigmatic analysis method, focusing on how hypermediated images work in the general context of the films, how they are associated with spaces, and what meanings they try to carry.

Keywords: Asian Films, Hypermediated Images, Semiotics, Visual Effects

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274 Remote Control Software for Rohde and Schwarz Instruments

Authors: Tomas Shejbal, Matej Petkov, Tomas Zalabsky, Jan Pidanic, Zdenek Nemec

Abstract:

The paper describes software for remote control and measuring with new Graphical User Interface for Rohde & Schwarz instruments. Software allows remote control through Ethernet and supports basic and advanced functions for control various type of instruments like network and spectrum analyzers, power meters, signal generators and oscilloscopes. Standard Commands for Programmable Instruments (SCPI) and Virtual Instrument Software Architecture (VISA) are used for remote control and setup of instruments. Developed software is modular with user friendly graphic user interface for each instrument with automatic identification of instruments.

Keywords: Remote control, Rohde&Schwarz, SCPI, VISA, MATLAB, spectum analyzer, network analyzer, oscilloscope, signal generator.

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273 Symbolic Analysis of Power Spectrum of CMOS Cross Couple Oscillator

Authors: Kittipong Tripetch

Abstract:

This paper proposes for the first time symbolic formula of the power spectrum of CMOS Cross Couple Oscillator and its modified circuit. Many principles existed to derived power spectrum in microwave textbook such as impedance, admittance parameters, ABCD, H parameters, etc. It can be compared by graph of power spectrum which methodology is the best from the point of view of practical measurement setup such as condition of impedance parameter which used superposition of current to derived (its current injection at the other port of the circuit is zero, which is impossible in reality). Four graphs of impedance parameters of cross couple oscillator are proposed. After that four graphs of scattering parameters of CMOS cross coupled oscillator will be shown.

Keywords: Optimization, power spectrum, impedance parameter, scattering parameter.

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272 The Automated Selective Acquisition System

Authors: Atisthan Wuttimanop, Suchada Rianmora

Abstract:

To support design process for launching the product on time, reverse engineering (RE) process has been introduced for quickly generating 3D CAD model from its physical object. The accuracy of the 3D CAD model depends upon the data acquisition technique selected, contact or non-contact methods. In order to reduce times used for acquiring surface and eliminating noises, the automated selective acquisition system has been developed and presented in this research as the alternative channel for non-contact acquisition technique where the data is selectively and locally scanned contour by contour without performing data reduction process. The results present as the organized contour points which are directly used to generate 3D virtual model. The comparison between the proposed technique and another non-contact scanning technique has been presented and discussed.

Keywords: Automated selective acquisition system, Non-contact acquisition, Reverse engineering, 3D scanners.

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271 Aplication`s Aspects Of Public Relations By Nonprofit Organizations. Case Study Albania

Authors: Xhiliola Agaraj(Shehu), Merita Murati, Valbona Gjini

Abstract:

The traditional public relations manager is usually responsible for maintaining and enhancing the reputation of the organization among key publics. While the principal focus of this effort is on support publics, it is quite clearly recognized that an organization's image has important effects on its own employees, its donors and volunteers, and its clients. The aim of paper is to define application`s aspects of public relations media and tools by nonprofit organizations in Albanian reality. Actually does used public relations media and tools, like written material, audiovisual material, organizational identity media, news, interviews and speeches, events, web sites by nonprofit organizations to attract donors? If, public relations media and tools are used, does exists a relation between public relation media and fundraising?

Keywords: Donors, Fundraising, Nonprofit Organizations, Public Relations

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270 Process Optimization Regarding Geometrical Variation and Sensitivity Involving Dental Drill- and Implant-Guided Surgeries

Authors: T. Kero, R. Söderberg, M. Andersson, L. Lindkvist

Abstract:

Within dental-guided surgery, there has been a lack of analytical methods for optimizing the treatment of the rehabilitation concepts regarding geometrical variation. The purpose of this study is to find the source of the greatest geometrical variation contributor and sensitivity contributor with the help of virtual variation simulation of a dental drill- and implant-guided surgery process using a methodical approach. It is believed that lower geometrical variation will lead to better patient security and higher quality of dental drill- and implant-guided surgeries. It was found that the origin of the greatest contributor to the most variation, and hence where the foci should be set, in order to minimize geometrical variation was in the assembly category (surgery). This was also the category that was the most sensitive for geometrical variation.

Keywords: Variation Simulation, Process Optimization, Guided Surgeries, Dental Prosthesis.

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269 Using Information Theory to Observe Natural Intelligence and Artificial Intelligence

Authors: Lipeng Zhang, Limei Li, Yanming Pearl Zhang

Abstract:

This paper takes a philosophical view as axiom, and reveals the relationship between information theory and Natural Intelligence and Artificial Intelligence under real world conditions. This paper also derives the relationship between natural intelligence and nature. According to communication principle of information theory, Natural Intelligence can be divided into real part and virtual part. Based on information theory principle that Information does not increase, the restriction mechanism of Natural Intelligence creativity is conducted. The restriction mechanism of creativity reveals the limit of natural intelligence and artificial intelligence. The paper provides a new angle to observe natural intelligence and artificial intelligence.

Keywords: Natural intelligence, artificial intelligence, creativity, information theory.

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268 Value from Environmental and Cultural Perspectives or Two Sides of the Same Coin

Authors: Vilém Pařil, Dominika Tóthová

Abstract:

This paper discusses the value theory in cultural heritage and the value theory in environmental economics. Two economic views of the value theory are compared, within the field of cultural heritage maintenance and within the field of the environment. The main aims are to find common features in these two differently structured theories under the layer of differently defined terms as well as really differing features of these two approaches; to clear the confusion which stems from different terminology as in fact these terms capture the same aspects of reality; and to show possible inspiration these two perspectives can offer one another. Another aim is to present these two value systems in one value framework. First, important moments of the value theory from the economic perspective are presented, leading to the marginal revolution of (not only) the Austrian School. Then the theory of value within cultural heritage and environmental economics are explored. Finally, individual approaches are compared and their potential mutual inspiration searched for.

Keywords: Cultural heritage, environmental economics, existence value, value theory.

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267 Simulation of Non-Crimp 3D Orthogonal Carbon Fabric Composite for Aerospace Applications Using Finite Element Method

Authors: Sh. Minapoor, S. Ajeli, M. Javadi Toghchi

Abstract:

Non-crimp 3D orthogonal fabric composite is one of the textile-based composite materials that are rapidly developing light-weight engineering materials. The present paper focuses on geometric and micromechanical modeling of non-crimp 3D orthogonal carbon fabric and composites reinforced with it for aerospace applications. In this research meso-finite element (FE) modeling employs for stress analysis in different load conditions. Since mechanical testing of expensive textile carbon composites with specific application isn't affordable, simulation composite in a virtual environment is a helpful way to investigate its mechanical properties in different conditions.

Keywords: 3D orthogonal woven composite, Aerospace applications, Finite element method, Mechanical properties.

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266 Telehealth Ecosystem: Challenge and Opportunity

Authors: R. Poonsuph

Abstract:

Technological innovation plays a crucial role in virtual healthcare services. A growing number of telehealth platforms are concentrating on using digital tools to improve the quality and availability of care. As a result, telehealth represents an opportunity to redesign the way health services are delivered. The research objective is to discover a new business model for digital health services and related industries to participate with telehealth solutions. The business opportunity is valuable for healthcare investors as a startup company to further investigations or implement the telehealth platform. The paper presents a digital healthcare business model and business opportunities to related industries. These include digital healthcare services extending from a traditional business model and use cases of business opportunities to related industries. Although there are enormous business opportunities, telehealth is still challenging due to the patient adaption and digital transformation process within a healthcare organization.

Keywords: telehealth, Internet hospital, HealthTech, InsurTech

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265 National Specific of Idioms in Kazakh and Korean Languages

Authors: Akerke B. Abagan, Baiyan N. Jubatova

Abstract:

It is well known that the phraseology of a language - the phenomenon of identity. This uniqueness is due to the fact that "there are idioms image-based views of reality that shows mainly of everyday empirical, historical and spiritual experience of a language community, associated with its cultural traditions. The article says that the phraseological units very clearly show the image of the people and give us a great view of the national identity. With the phraseology of the Kazakh and Korean language can understand the mentality of the nation, identity, perception of people. It is in the phraseological units can surprise the culture and customs of the people. Phraseological units store and transmit information about the level of material and spiritual culture of the people, his life, past and present, the development of society in general. And in Korean and Kazakh languages idioms occupy a particularly important role.

Keywords: Comparative method, idioms, lingvoculture, phraseology.

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264 Energy-Aware Routing in Mobile Wireless Sensor Networks

Authors: R. Geetha, G. Umarani Srikanth, S. Prabhu

Abstract:

Wireless sensor networks are resource constrained networks, where energy is the major resource in such networks. Therefore, energy conservation is major aspect in the deployment of Wireless Sensor Network. This work makes use of an extended Greedy Perimeter Stateless Routing (eGPSR) protocol that mainly focuses on energy efficient data transmission. This data transmission is based on the fact that the message that is sent to a distant node consumes more energy than the message that is sent to a short range transmission. Every cluster contains a head set that consists of many virtual cluster heads. Routing is decided by head set members. The energy level of the received signal is the major constraint to choose head set from its members. The experimental result shows that the use of eGPSR in routing has improved throughput with comparatively less delay.

Keywords: eGPSR, energy efficiency, routing, wireless sensor networks, WSN.

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263 BPNN Based Processing for End Effects of HHT

Authors: Chun-Yao Lee, Yao-chen Lee

Abstract:

This paper describes a method of signal process applied on an end effects of Hilbert-Huang transform (HHT) to provide an improvement in the reality of spectrum. The method is based on back-propagation network (BPN). To improve the effect, the end extension of the original signal is obtained by back-propagation network. A full waveform including origin and its extension is decomposed by using empirical mode decomposition (EMD) to obtain intrinsic mode functions (IMFs) of the waveform. Then, the Hilbert transform (HT) is applied to the IMFs to obtain the Hilbert spectrum of the waveform. As a result, the method is superiority of the processing of end effect of HHT to obtain the real frequency spectrum of signals.

Keywords: Neural network, back-propagation network, Hilbert-Huang transform

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262 Improved Hill Climbing and Simulated Annealing Algorithms for Size Optimization of Trusses

Authors: Morteza Kazemi Torbaghan, Seyed Mehran Kazemi, Rahele Zhiani, Fakhriye Hamed

Abstract:

Truss optimization problem has been vastly studied during the past 30 years and many different methods have been proposed for this problem. Even though most of these methods assume that the design variables are continuously valued, in reality, the design variables of optimization problems such as cross-sectional areas are discretely valued. In this paper, an improved hill climbing and an improved simulated annealing algorithm have been proposed to solve the truss optimization problem with discrete values for crosssectional areas. Obtained results have been compared to other methods in the literature and the comparison represents that the proposed methods can be used more efficiently than other proposed methods

Keywords: Size Optimization of Trusses, Hill Climbing, Simulated Annealing.

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261 FHOJ: A New Java Benchmark Framework

Authors: Vinh Quang La, Dirk Jansen

Abstract:

There are some existing Java benchmarks, application benchmarks as well as micro benchmarks or mixture both of them,such as: Java Grande, Spec98, CaffeMark, HBech, etc. But none of them deal with behaviors of multi tasks operating systems. As a result, the achieved outputs are not satisfied for performance evaluation engineers. Behaviors of multi tasks operating systems are based on a schedule management which is employed in these systems. Different processes can have different priority to share the same resources. The time is measured by estimating from applications started to it is finished does not reflect the real time value which the system need for running those programs. New approach to this problem should be done. Having said that, in this paper we present a new Java benchmark, named FHOJ benchmark, which directly deals with multi tasks behaviors of a system. Our study shows that in some cases, results from FHOJ benchmark are far more reliable in comparison with some existing Java benchmarks.

Keywords: Java Virtual Machine, Java benchmark, FHOJ framework.

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260 Model Order Reduction for Frequency Response and Effect of Order of Method for Matching Condition

Authors: Aref Ghafouri, Mohammad Javad Mollakazemi, Farhad Asadi

Abstract:

In this paper, model order reduction method is used for approximation in linear and nonlinearity aspects in some experimental data. This method can be used for obtaining offline reduced model for approximation of experimental data and can produce and follow the data and order of system and also it can match to experimental data in some frequency ratios. In this study, the method is compared in different experimental data and influence of choosing of order of the model reduction for obtaining the best and sufficient matching condition for following the data is investigated in format of imaginary and reality part of the frequency response curve and finally the effect and important parameter of number of order reduction in nonlinear experimental data is explained further.

Keywords: Frequency response, Order of model reduction, frequency matching condition.

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259 Game based Learning to Enhance Cognitive and Physical Capabilities of Elderly People: Concepts and Requirements

Authors: Aurelie Aurilla Bechina Arntzen

Abstract:

The last decade has seen an early majority of people The last decade, the role of the of the information communication technologies has increased in improving the social and business life of people. Today, it is recognized that game could contribute to enhance virtual rehabilitation by better engaging patients. Our research study aims to develop a game based system enhancing cognitive and physical capabilities of elderly people. To this end, the project aims to develop a low cost hand held system based on existing game such as Wii, PSP, or Xbox. This paper discusses the concepts and requirements for developing such game for elderly people. Based on the requirement elicitation, we intend to develop a prototype related to sport and dance activities.

Keywords: Elderly people, Game based learning system, Health systems, rehabilitation

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258 Thermo Mechanical Design and Analysis of PEM Fuel cell Plate

Authors: Saravana Kannan Thangavelu

Abstract:

Fuel and oxidant gas delivery plate, or fuel cell plate, is a key component of a Proton Exchange Membrane (PEM) fuel cell. To manufacture low-cost and high performance fuel cell plates, advanced computer modeling and finite element structure analysis are used as virtual prototyping tools for the optimization of the plates at the early design stage. The present study examines thermal stress analysis of the fuel cell plates that are produced using a patented, low-cost fuel cell plate production technique based on screen-printing. Design optimization is applied to minimize the maximum stress within the plate, subject to strain constraint with both geometry and material parameters as design variables. The study reveals the characteristics of the printed plates, and provides guidelines for the structure and material design of the fuel cell plate.

Keywords: Design optimization, FEA, PEM fuel cell, Thermal stress

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257 Towards a Competitive South African Tooling Industry

Authors: Mncedisi Trinity Dewa, Andre F. Van Der Merwe, Stephen Matope

Abstract:

Tool, Die and Mould-making (TDM) firms have been known to play a pivotal role in the growth and development of the manufacturing sectors in most economies. Their output contributes significantly to the quality, cost and delivery speed of final manufactured parts. Unfortunately, the South African Tool, Die and Mould-making manufacturers have not been competing on the local or global market in a significant way. This reality has hampered the productivity and growth of the sector thus attracting intervention. The paper explores the shortcomings South African toolmakers have to overcome to restore their competitive position globally. Results from a global benchmarking survey on the tooling sector are used to establish a roadmap of what South African toolmakers can do to become a productive, World Class force on the global market.

Keywords: Competitive performance objectives, lead time, toolmakers, world-class manufacturing.

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256 Determination of Moisture Diffusivity of AACin Drying Phase using Genetic Algorithm

Authors: Jan Kočí, Jiří Maděra, Miloš Jerman, Robert Černý

Abstract:

The current practice of determination of moisture diffusivity of building materials under laboratory conditions is predominantly aimed at the absorption phase. The main reason is the simplicity of the inverse analysis of measured moisture profiles. However, the liquid moisture transport may exhibit significant hysteresis. Thus, the moisture diffusivity should be different in the absorption (wetting) and desorption (drying) phase. In order to bring computer simulations of hygrothermal performance of building materials closer to the reality, it is then necessary to find new methods for inverse analysis which could be used in the desorption phase as well. In this paper we present genetic algorithm as a possible method of solution of the inverse problem of moisture transport in desorption phase. Its application is demonstrated for AAC as a typical building material.

Keywords: autoclaved aerated concrete, desorption, genetic algorithm, inverse analysis

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255 Evaluating the Tracking Abilities of Microsoft HoloLens-1 for Small-Scale Industrial Processes

Authors: Kuhelee Chandel, Julia Åhlén, Stefan Seipel

Abstract:

This study evaluates the accuracy of Microsoft HoloLens (Version 1) for small-scale industrial activities, comparing its measurements to ground truth data from a Kuka Robotics arm. Two experiments were conducted to assess its position-tracking capabilities, revealing that the HoloLens device is effective for measuring the position of dynamic objects with small dimensions. However, its precision is affected by the velocity of the trajectory and its position within the device's field of view. While the HoloLens device may be suitable for small-scale tasks, its limitations for more complex and demanding applications requiring high precision and accuracy must be considered. The findings can guide the use of HoloLens devices in industrial applications and contribute to the development of more effective and reliable position-tracking systems.

Keywords: Augmented Reality, AR, Microsoft HoloLens, object tracking, industrial processes.

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254 The Basic Problems for the Realization of the Concept of Economic Policy

Authors: R. Gvelesiani, I. Gogorishvili

Abstract:

The concept of economic policy and the practical economic policy diverge from each other at a certain stage of development. This is related to the concept of realization of the underlying problems. It comes with all the problems emerged in the market oriented economic order due to the political processes based on social welfare policy. The realization of the concept of economic policy is impeded by economic and political obstacles. If you want to fill the appeared between the concept and reality, it is necessary to identify and avoid these obstacles. It requires the following: increase of the level of the knowledge of prevention technology in understanding of economic relations, as well as political aspects of the formation of ideas; perfection of economic policy toolkit, and political methods. It is necessary to realize what is the main precondition of implementation and further development of the concept of economic policy, as well as the formation of opinions about economic and public safety. This is a broad consensus on the basic values of the content and the scale of action, which the general public wants to be realized.

Keywords: Economic Policy, Basic Problems, Social Welfare Policy.

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253 An in Silico Approach for Prioritizing Drug Targets in Metabolic Pathway of Mycobacterium Tuberculosis

Authors: Baharak Khoshkholgh-Sima, Soroush Sardari, Jalal Izadi Mobarakeh, Ramezan Ali Khavari-Nejad

Abstract:

There is an urgent need to develop novel Mycobacterium tuberculosis (Mtb) drugs that are active against drug resistant bacteria but, more importantly, kill persistent bacteria. Our study structured based on integrated analysis of metabolic pathways, small molecule screening and similarity Search in PubChem Database. Metabolic analysis approaches based on Unified weighted used for potent target selection. Our results suggest that pantothenate synthetase (panC) and and 3-methyl-2-oxobutanoate hydroxymethyl transferase (panB) as a appropriate drug targets. In our study, we used pantothenate synthetase because of existence inhibitors. We have reported the discovery of new antitubercular compounds through ligand based approaches using computational tools.

Keywords: In Silico, Ligand-based Virtual Screening, Metabolic Pathways, Mycobacterium tuberculosis

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252 Mining and Visual Management of XML-Based Image Collections

Authors: Khalil Shihab, Nida Al-Chalabi

Abstract:

This article describes Uruk, the virtual museum of Iraq that we developed for visual exploration and retrieval of image collections. The system largely exploits the loosely-structured hierarchy of XML documents that provides a useful representation method to store semi-structured or unstructured data, which does not easily fit into existing database. The system offers users the capability to mine and manage the XML-based image collections through a web-based Graphical User Interface (GUI). Typically, at an interactive session with the system, the user can browse a visual structural summary of the XML database in order to select interesting elements. Using this intermediate result, queries combining structure and textual references can be composed and presented to the system. After query evaluation, the full set of answers is presented in a visual and structured way.

Keywords: Data-centric XML, graphical user interfaces, information retrieval, case-based reasoning, fuzzy sets

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251 Problems Occurring in the Process of Audit by Taking into Consideration their Theoretic Aspects against the Background of Reforms Conducted in a Country: The Example of Georgia

Authors: Levan Sabauri

Abstract:

The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.

Keywords: Audit, auditor, auditor’s ethic code, auditor’s risk, financial statement, objectivity.

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