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Hard-coded numbers (also known as constants) being mistaken for formulas is a serious audit risk because they can lead to ...

David Kindness is a Certified Public Accountant (CPA) and an expert in the fields of financial accounting, corporate and individual tax planning and preparation, and investing and retirement planning.

Abstract: This paper proposes a B-format Ambisonic room impulse response (RIR) generator based on a conditional generative adversarial network (CGAN). The B-format RIR is a first-order Ambisonics (FOA ...