AICPA Professional Standards 2019

AICPA Professional Standards 2019
Author: AICPA
Publisher: John Wiley & Sons
Total Pages: 3732
Release: 2019-10-08
Genre: Business & Economics
ISBN: 1119669359

Updated as of July 1, 2019, this two-volume set is a comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected. New to this edition: Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements SAS No. 135, Omnibus Statement on Auditing Standards—2019 SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports Statement on Standards for Forensic Services No. 1, Statement on Standards for Forensic Services

Codification of Statements on Auditing Standards 2019

Codification of Statements on Auditing Standards 2019
Author: AICPA
Publisher: John Wiley & Sons
Total Pages: 1603
Release: 2019-07-03
Genre: Business & Economics
ISBN: 194830659X

This 2019 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving accountants the most up-to-date information, they need to conduct successful audits and provide high-quality services to their clients. Issued directly from the AICPA, this authoritative guidance is essential to fully understand the requirements associated with an audit. This edition includes the following new standards: SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements SAS No. 135, Omnibus Statement on Auditing Standards--2019 SAS No. 134 is a suite of auditor reporting standards that includes a new AU-C section 701, Communicating Key Audit Matters in the Independent Auditor's Report, and replaces AU-C sections 700, 705, and 706. SAS No. 134, which also amends various other AU-C sections, addresses the auditor's responsibility to form an opinion on the financial statements and the form and content of the auditor's report issued because of an audit of financial statements. It also addresses the auditor's responsibilities, and the form and content of the auditor's report, when the auditor concludes that a modification to the auditor's opinion on the financial statements is necessary, and when additional communications are necessary in the auditor's report. SAS No. 135 is intended to more closely align ASB guidance with the PCAOB's standards by primarily amending AU-C section 260, Communications With Those Charged With Governance, AU-C section 550, Related Parties, and AU-C section 240, Consideration of Fraud in a Financial Statement Audit. This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing audits.

THz Communications

THz Communications
Author: Thomas Kürner
Publisher: Springer Nature
Total Pages: 510
Release: 2021-12-07
Genre: Science
ISBN: 3030737381

This book describes the fundamentals of THz communications, spanning the whole range of applications, propagation and channel models, RF transceiver technology, antennas, baseband techniques, and networking interfaces. The requested data rate in wireless communications will soon reach from 100 Gbit/s up to 1 Tbps necessitating systems with ultra-high bandwidths of several 10s of GHz which are available only above 200 GHz. In the last decade, research at these frequency bands has made significant progress, enabling mature experimental demonstrations of so-called THz communications, which are thus expected to play a vital role in future wireless networks. In addition to chapters by leading experts on the theory, modeling, and implementation of THz communication technology, the book also features the latest experimental results and addresses standardization and regulatory aspects. This book will be of interest to both academic researchers and engineers in the telecommunications industry.

Lumped Elements for RF and Microwave Circuits, Second Edition

Lumped Elements for RF and Microwave Circuits, Second Edition
Author: Inder J. Bahl
Publisher: Artech House
Total Pages: 593
Release: 2022-12-31
Genre: Technology & Engineering
ISBN: 1630819336

Fully updated and including entirely new chapters, this Second Edition provides in-depth coverage of the different types of RF and microwave circuit elements, including inductors, capacitors, resistors, transformers, via holes, airbridges, and crossovers. Featuring extensive formulas for lumped elements, design trade-offs, and an updated and current list of references, the book helps you understand the value and usefulness of lumped elements in the design of RF, microwave and millimeter wave components and circuits. You’ll find a balanced treatment between standalone lumped elements and their circuits using MICs, MMICs and RFICs technologies. You’ll also find detailed information on a broader range RFICs that was not available when the popular first edition was published. The book captures – in one consolidated volume -- the fundamentals, equations, modeling, examples, references and overall procedures to design, test and produce microwave components that are indispensable in industry and academia today. With its superb organization and expanded coverage of the subject, this is a must-have, go-to resource for practicing engineers and researchers in industry, government and university and microwave engineers working in the antenna area. Students will also find it a useful reference with its clear explanations, many examples and practical modeling guidelines.

Semiconductor Devices and Technologies for Future Ultra Low Power Electronics

Semiconductor Devices and Technologies for Future Ultra Low Power Electronics
Author: D. Nirmal
Publisher: CRC Press
Total Pages: 303
Release: 2021-12-09
Genre: Technology & Engineering
ISBN: 1000475344

This book covers the fundamentals and significance of 2-D materials and related semiconductor transistor technologies for the next-generation ultra low power applications. It provides comprehensive coverage on advanced low power transistors such as NCFETs, FinFETs, TFETs, and flexible transistors for future ultra low power applications owing to their better subthreshold swing and scalability. In addition, the text examines the use of field-effect transistors for biosensing applications and covers design considerations and compact modeling of advanced low power transistors such as NCFETs, FinFETs, and TFETs. TCAD simulation examples are also provided. FEATURES Discusses the latest updates in the field of ultra low power semiconductor transistors Provides both experimental and analytical solutions for TFETs and NCFETs Presents synthesis and fabrication processes for FinFETs Reviews details on 2-D materials and 2-D transistors Explores the application of FETs for biosensing in the healthcare field This book is aimed at researchers, professionals, and graduate students in electrical engineering, electronics and communication engineering, electron devices, nanoelectronics and nanotechnology, microelectronics, and solid-state circuits.

Programmable Integrated Photonics

Programmable Integrated Photonics
Author: José Capmany
Publisher:
Total Pages: 361
Release: 2020
Genre: Science
ISBN: 0198844409

This is the first comprehensive, self-contained introduction to the emergent field of Programmable Integrated Photonics. It covers theoretical and practical aspects ranging from basic technologies and the building of photonic component blocks, to design alternatives and principles of complex programmable photonic circuits, and their applications.

Design and Development of Efficient Energy Systems

Design and Development of Efficient Energy Systems
Author: Suman Lata Tripathi
Publisher: John Wiley & Sons
Total Pages: 384
Release: 2021-03-16
Genre: Computers
ISBN: 1119761778

There is not a single industry which will not be transformed by machine learning and Internet of Things (IoT). IoT and machine learning have altogether changed the technological scenario by letting the user monitor and control things based on the prediction made by machine learning algorithms. There has been substantial progress in the usage of platforms, technologies and applications that are based on these technologies. These breakthrough technologies affect not just the software perspective of the industry, but they cut across areas like smart cities, smart healthcare, smart retail, smart monitoring, control, and others. Because of these “game changers,” governments, along with top companies around the world, are investing heavily in its research and development. Keeping pace with the latest trends, endless research, and new developments is paramount to innovate systems that are not only user-friendly but also speak to the growing needs and demands of society. This volume is focused on saving energy at different levels of design and automation including the concept of machine learning automation and prediction modeling. It also deals with the design and analysis for IoT-enabled systems including energy saving aspects at different level of operation. The editors and contributors also cover the fundamental concepts of IoT and machine learning, including the latest research, technological developments, and practical applications. Valuable as a learning tool for beginners in this area as well as a daily reference for engineers and scientists working in the area of IoT and machine technology, this is a must-have for any library.

CMOS Analog IC Design for 5G and Beyond

CMOS Analog IC Design for 5G and Beyond
Author: Sangeeta Singh
Publisher: Springer Nature
Total Pages: 163
Release: 2021-02-07
Genre: Technology & Engineering
ISBN: 9811598657

This book is focused on addressing the designs of FinFET-based analog ICs for 5G and E-band communication networks. In addition, it also incorporates some of the contemporary developments over different fields. It highlights the latest advances, problems and challenges and presents the latest research results in the field of mm-wave integrated circuits designing based on scientific literature and its practical realization. The traditional approaches are excluded in this book. The authors cover various design guidelines to be taken care for while designing these circuits and detrimental scaling effects on the same. Moreover, Gallium Nitrides (GaN) are also reported to show huge potentials for the power amplifier designing required in 5G communication network. Subsequently, to enhance the readability of this book, the authors also include real-time problems in RFIC designing, case studies from experimental results, and clearly demarking design guidelines for the 5G communication ICs designing. This book incorporates the most recent FinFET architecture for the analog IC designing and the scaling effects along with the GaN technology as well.

Fundamentals of Solar Cell Design

Fundamentals of Solar Cell Design
Author: Inamuddin
Publisher: John Wiley & Sons
Total Pages: 578
Release: 2021-07-30
Genre: Science
ISBN: 1119725046

Edited by one of the most well-respected and prolific engineers in the world and his team, this book provides a comprehensive overview of solar cells and explores the history of evolution and present scenarios of solar cell design, classification, properties, various semiconductor materials, thin films, wafer-scale, transparent solar cells, and other fundamentals of solar cell design. Solar cells are semiconductor devices that convert light photons into electricity in photovoltaic energy conversion and can help to overcome the global energy crisis. Solar cells have many applications including remote area power systems, earth-orbiting satellites, wristwatches, water pumping, photodetectors and remote radiotelephones. Solar cell technology is economically feasible for commercial-scale power generation. While commercial solar cells exhibit good performance and stability, still researchers are looking at many ways to improve the performance and cost of solar cells via modulating the fundamental properties of semiconductors. Solar cell technology is the key to a clean energy future. Solar cells directly harvested energy from the sun’s light radiation into electricity are in an ever-growing demand for future global energy production. Solar cell-based energy harvesting has attracted worldwide attention for its notable features, such as cheap renewable technology, scalable, lightweight, flexibility, versatility, no greenhouse gas emission, and economy friendly and operational costs. Thus, solar cell technology is at the forefront of renewable energy technologies which are used in telecommunications, power plants, small devices to satellites. Large-scale implementation can be manipulated by various types used in solar cell design and exploration of new materials towards improving performance and reducing cost. Therefore, in-depth knowledge about solar cell design is fundamental for those who wish to apply this knowledge and understanding in industries and academics. This book provides a comprehensive overview on solar cells and explores the history to evolution and present scenarios of solar cell design, classification, properties, various semiconductor materials, thin films, wafer-scale, transparent solar cells, and so on. It also includes solar cells’ characterization, analytical tools, theoretical modeling, practices to enhance conversion efficiencies, applications and patents. This outstanding new volume: Provides state-of-the-art information about solar cells Is a unique reference guide for researchers in solar energy Includes novel innovations in the field of solar cell technology Audience: This book is a unique reference guide that can be used by faculty, students, researchers, engineers, device designers and industrialists who are working and learning in the fields of semiconductors, chemistry, physics, electronics, light science, material science, flexible energy conversion, industrial, and renewable energy sectors..