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Working Paper
A working paper or work paper may be: *A working paper or technical paper. Often, authors will release working papers to share ideas about a topic or to elicit feedback before submitting to a peer reviewed conference or academic journal. Working papers are often the basis for related works, and may in themselves be cited by peer-review papers. They may be considered as grey literature. * Sometimes the term working paper is used synonymously as technical report. Working papers are typically hosted on websites, belonging either to the author or the author's affiliated institution. The United Nations uses the term "working paper" in approximately this sense for the draft of a resolution. *Documents required for a minor to get a job in certain states within the United States. Such papers usually require the employer, parent/guardian, school, and a physician to agree to the terms of work laid out by the employer. * Audit working papers: Documents required on an audit of a comp ...
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Peer Review
Peer review is the evaluation of work by one or more people with similar competencies as the producers of the work ( peers). It functions as a form of self-regulation by qualified members of a profession within the relevant field. Peer review methods are used to maintain quality standards, improve performance, and provide credibility. In academia, scholarly peer review is often used to determine an academic paper's suitability for publication. Peer review can be categorized by the type of activity and by the field or profession in which the activity occurs, e.g., medical peer review. It can also be used as a teaching tool to help students improve writing assignments. Henry Oldenburg (1619–1677) was a German-born British philosopher who is seen as the 'father' of modern scientific peer review. Professional Professional peer review focuses on the performance of professionals, with a view to improving quality, upholding standards, or providing certification. In academia, p ...
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School
A school is an educational institution designed to provide learning spaces and learning environments for the teaching of students under the direction of teachers. Most countries have systems of formal education, which is sometimes compulsory. In these systems, students progress through a series of schools. The names for these schools vary by country (discussed in the '' Regional terms'' section below) but generally include primary school for young children and secondary school for teenagers who have completed primary education. An institution where higher education is taught is commonly called a university college or university. In addition to these core schools, students in a given country may also attend schools before and after primary (elementary in the U.S.) and secondary (middle school in the U.S.) education. Kindergarten or preschool provide some schooling to very young children (typically ages 3–5). University, vocational school, college or seminary ...
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Working Papers
A working paper or work paper may be: *A working paper or technical paper. Often, authors will release working papers to share ideas about a topic or to elicit feedback before submitting to a peer reviewed conference or academic journal. Working papers are often the basis for related works, and may in themselves be cited by peer-review papers. They may be considered as grey literature. * Sometimes the term working paper is used synonymously as technical report. Working papers are typically hosted on websites, belonging either to the author or the author's affiliated institution. The United Nations uses the term "working paper" in approximately this sense for the draft of a resolution. *Documents required for a minor to get a job in certain states within the United States. Such papers usually require the employer, parent/ guardian, school, and a physician to agree to the terms of work laid out by the employer. * Audit working papers: Documents required on an audit of a com ...
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Scientific Documents
Science is a systematic endeavor that builds and organizes knowledge in the form of testable explanations and predictions about the universe. Science may be as old as the human species, and some of the earliest archeological evidence for scientific reasoning is tens of thousands of years old. The earliest written records in the history of science come from Ancient Egypt and Mesopotamia in around 3000 to 1200 BCE. Their contributions to mathematics, astronomy, and medicine entered and shaped Greek natural philosophy of classical antiquity, whereby formal attempts were made to provide explanations of events in the physical world based on natural causes. After the fall of the Western Roman Empire, knowledge of Greek conceptions of the world deteriorated in Western Europe during the early centuries (400 to 1000 CE) of the Middle Ages, but was preserved in the Muslim world during the Islamic Golden Age and later by the efforts of Byzantine Greek scholars who brought Greek ...
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Living Document
A living document, also known as an evergreen document or dynamic document, is a document that is continually edited and updated. An example of a living document is an article in Wikipedia, an online encyclopedia that permits anyone to freely edit its articles, in contrast to "dead" or "static" documents, such as an article in a single edition of the ''Encyclopædia Britannica''. A living document may or may not have a framework for updates, changes, or adjustments. This type of document without proper context can change away from its original purpose through multiple uncontrolled edits. This can encourage open collaboration within the network, but in some cases there can also be stagnation if no one takes on the initiative of updating the work. One reason why initiative is not taken to update the document could come from a sense of ambiguity. However, a living document may evolve through successive updates, be expanded as needed, and serve a different purpose over time. Livin ...
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Grey Literature
Grey literature (or gray literature) is materials and research produced by organizations outside of the traditional commercial or academic publishing and distribution channels. Common grey literature publication types include reports ( annual, research, technical, project, etc.), working papers, government documents, white papers and evaluations. Organizations that produce grey literature include government departments and agencies, civil society or non-governmental organizations, academic centres and departments, and private companies and consultants. Grey literature may be difficult to discover, access, and evaluate, but this can be addressed through the formulation of sound search strategies. Grey literature may be made available to the public, or distributed privately within organizations or groups, and may lack a systematic means of distribution and collection. The standard of quality, review and production of grey literature can vary considerably. Definitions While a ha ...
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Preprint
In academic publishing, a preprint is a version of a scholarly or scientific paper that precedes formal peer review and publication in a peer-reviewed scholarly or scientific journal. The preprint may be available, often as a non-typeset version available free, before or after a paper is published in a journal. History Since 1991, preprints have increasingly been distributed electronically on the Internet, rather than as paper copies. This has given rise to massive preprint databases such as arXiv and HAL (open archive) etc. to institutional repositories. The sharing of preprints goes back to at least the 1960s, when the National Institutes of Health circulated biological preprints. After six years the use of these Information Exchange Groups was stopped, partially because journals stopped accepting submissions shared via these channels. In 2017, the Medical Research Council started supporting citations of preprints in grant and fellowship applications, and Wellcome Trust s ...
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Financial Statements
Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management discussion and analysis: # A balance sheet or statement of financial position, reports on a company's assets, liabilities, and owners equity at a given point in time. # An income statement—or profit and loss report (P&L report), or statement of comprehensive income, or statement of revenue & expense—reports on a company's income, expenses, and profits over a stated period. A profit and loss statement provides information on the operation of the enterprise. These include sales and the various expenses incurred during the stated period. # A statement of changes in equity or statement of equity, or statement of retained earnings, reports on t ...
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Audit
An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them, obtain evidence, and evaluate the propositions in their auditing report. Audits provide third-party assurance to various stakeholders that the subject matter is free from material misstatement. The term is most frequently applied to audits of the financial information relating to a legal person. Other commonly audited areas include: secretarial and compliance, internal controls, quality management, project management, water management, and energy conservation. As a result of an audit, stakeholders may evaluate and improve the effectiveness of risk management, control, and governanc ...
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Audit Working Papers
Audit working papers are the documents which record during the course of audit evidence obtained during financial statements auditing, internal management auditing, information systems auditing, and investigations. Audit working papers are used to support the audit work done in order to provide the assurance that the audit was performed in accordance with the relevant auditing standards. They show the audit was: *Properly planned; *Carried out properly *There was adequate supervision; *That the appropriate review was undertaken; and *That the evidence is sufficient and appropriate to support the audit opinion The Institute of Internal Auditors, a global professional audit standards body, has issued practice advisory 2330-1 stating the goals of audit working papers are to: *Document the planning, performance, and review of audit work; *Provide the principal support for audit communication such as observations, conclusions, and the final report; *Facilitate third-party reviews and r ...
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Physician
A physician (American English), medical practitioner (Commonwealth English), medical doctor, or simply doctor, is a health professional who practices medicine, which is concerned with promoting, maintaining or restoring health through the study, diagnosis, prognosis and treatment of disease, injury, and other physical and mental impairments. Physicians may focus their practice on certain disease categories, types of patients, and methods of treatment—known as specialities—or they may assume responsibility for the provision of continuing and comprehensive medical care to individuals, families, and communities—known as general practice. Medical practice properly requires both a detailed knowledge of the academic disciplines, such as anatomy and physiology, underlying diseases and their treatment—the ''science'' of medicine—and also a decent competence in its applied practice—the art or ''craft'' of medicine. Both the role of the physician and the meaning ...
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Legal Guardian
A legal guardian is a person who has been appointed by a court or otherwise has the legal authority (and the corresponding duty) to make decisions relevant to the personal and property interests of another person who is deemed incompetent, called a ward. For example, a legal guardian might be granted the authority to make decisions regarding a ward’s housing or medical care or manage the ward’s finances. Guardianship is most appropriate when an alleged ward is functionally incapacitated, meaning they have a lagging skill critical to performing certain tasks, such as making important life decisions. Guardianship intends to serve as a safeguard to protect the ward. Anyone can petition for a guardianship hearing if they believe another individual cannot make rational decisions on their own behalf. In a guardianship hearing, a judge ultimately decides whether guardianship is appropriate and, if so, will appoint a guardian. Guardians are typically used in four situations: guardi ...
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