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Sample records for account numbers cgatt4-jan

  1. Tracking the numbers: across accounting and finance, organizations and markets

    Vollmer, Hendrik; Mennicken, Andrea; Preda, Alex

    2009-01-01

    This introductory essay reviews recent advances in the emergent field of social studies of finance (SSF) and, subsequently, sets out to illustrate how a closer engagement with SSF might benefit research interests in accounting and vice versa. Finally, it provides a sketch of how mutual engagements across the fields might be intensified in what is identified as an emerging accounting and finance track in the discourse of social science. The prospects of a broader field of research exploring th...

  2. Looking beyond the numbers : stakeholders and multiple school accountability

    Hooge, Edith; Burns, Tracey; Wilkoszewski, Harald

    2012-01-01

    How to hold autonomous schools and school governing boards accountable for their decisions and performance has become a particularly pressing question for central governments in many OECD countries. Increasing complexity in education systems has led to a greater degree of freedom in decision making

  3. Equity valuation using accounting numbers in high and low intangible-intensive industries

    Silva, Rita Albuquerque

    2012-01-01

    Recent scandals in companies such as Enron, WorldCom or Tesco have become practical solid examples of accounting manipulation and have been disrupting the accountancy field. As a consequence, there has been a regular reinforcement regarding the practical use of accounting numbers. Equity valuation using accounting numbers plays a vital responsibility in both finance and accounting areas, grounding on the use and comparison of valuation models’ performance. This dissertation ...

  4. An integration of competing accounts on children’s number line estimation

    Tanja eDackermann

    2015-07-01

    Full Text Available Children’s estimation patterns in bounded number line estimation reveal marked developmental changes. Three different theoretical accounts were proposed to explain these changes: a log-to-linear shift account, a proportion-judgment account and a two-linear account considering familiarity with numbers or the understanding of the place-value structure of the Arabic number system. However, only the first two accounts are considered prominently in the ongoing scientific debate. Therefore, we first present a reanalysis of number line estimation data of Austrian first-graders contrasting all three accounts. Results indicate that the two-linear account is a reliable alternative to the log-to-linear shift as well as the proportion-judgment account. However, we do not claim the two-liner account to provide an exhaustive explanation for the observed developmental changes. We rather introduce the idea that aspects of all three accounts may complement - instead of exclude - each other. Jointly considering conceptual (i.e., familiarity, place-value and procedural (i.e., proportion-judgments aspects will allow for a more comprehensive understanding of children’s development in number line estimation.

  5. 17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

    2010-04-01

    ... use in telemarketing, direct mail marketing or other marketing through electronic mail to the consumer... number information for marketing purposes. 160.12 Section 160.12 Commodity and Securities Exchanges....12 Limits on sharing account number information for marketing purposes. (a) General prohibition...

  6. 17 CFR 248.12 - Limits on sharing account number information for marketing purposes.

    2010-04-01

    ..., direct mail marketing, or other marketing through electronic mail to the consumer. (b) Exceptions... number information for marketing purposes. 248.12 Section 248.12 Commodity and Securities Exchanges... account number information for marketing purposes. (a) General prohibition on disclosure of...

  7. 12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

    2010-01-01

    ... telemarketing, direct mail marketing, or other marketing through electronic mail to the consumer. (b) Exceptions... for marketing purposes. 40.12 Section 40.12 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT... sharing account number information for marketing purposes. (a) General prohibition on disclosure...

  8. 12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

    2010-01-01

    ... telemarketing, direct mail marketing, or other marketing through electronic mail to the consumer. (b) Exceptions... for marketing purposes. 573.12 Section 573.12 Banks and Banking OFFICE OF THRIFT SUPERVISION... sharing account number information for marketing purposes. (a) General prohibition on disclosure...

  9. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    2010-01-01

    ... third party for use in telemarketing, direct mail marketing, or other marketing through electronic mail... for marketing purposes. 216.12 Section 216.12 Banks and Banking FEDERAL RESERVE SYSTEM BOARD OF... Disclosures § 216.12 Limits on sharing account number information for marketing purposes. (a)...

  10. 12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

    2010-01-01

    ... use in telemarketing, direct mail marketing, or other marketing through electronic mail to the... for marketing purposes. 332.12 Section 332.12 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION... § 332.12 Limits on sharing account number information for marketing purposes. (a) General prohibition...

  11. 16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

    2010-01-01

    ... use in telemarketing, direct mail marketing, or other marketing through electronic mail to the... for marketing purposes. 313.12 Section 313.12 Commercial Practices FEDERAL TRADE COMMISSION... § 313.12 Limits on sharing account number information for marketing purposes. (a) General prohibition...

  12. 12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

    2010-01-01

    ... in telemarketing, direct mail marketing or other marketing through electronic mail to the consumer... for marketing purposes. 716.12 Section 716.12 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION... Limits on sharing of account number information for marketing purposes. (a) General prohibition...

  13. 75 FR 69125 - River Raisin National Battlefield Park, MI ; Account Number: 6495

    2010-11-10

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE INTERIOR National Park Service River Raisin National Battlefield Park, MI ; Account Number: 6495 AGENCY: National Park Service, Department of the Interior. ACTION: Notification of a New National Park, River...

  14. Equity valuation using accounting numbers in low and high Beta Firms

    Coutinho, Pedro Miguel

    2013-01-01

    The aim of this paper is to study the performance of different accounting valuation models across firms with different beta levels. In order to create this analysis more realistic, both sub samples will be distinguished, according to their leverage level, in quartiles. Initially, not only several studies developed concerning equity valuation using accounting-based valuation models, which will provide an important theoretical support to this analysis, but also a brief reflection on the rele...

  15. Creating Accounting Numbers Using Designed Choices: A Case Study of Indian Hotel Industry

    Sandeep Goel

    2014-01-01

    Creative Accounting has always been a subject of prime interest for shareholders' wealth. Over the years, it has diversified into various forms and sizes. The present study contributes by analyzing the creative accounting practices of the select companies in hotel sector in India, untouched so far. It has been analyzed on four parameters: discretionary accruals, manipulation score, quality of earnings and quality of revenue. The results show that these companies do practise creative accountin...

  16. Office of Inspector General report on Naval Petroleum Reserve Number 1, independent accountant`s report on applying agreed-upon procedures

    NONE

    1998-12-01

    On October 6, 1997, the Department of Energy (DOE) announced it had agreed to sell all of the Government`s interest in Naval Petroleum Reserve Number 1 (NPR-1) to Occidental Petroleum Corporation for $3.65 billion. This report presents the results of the independent certified public accountants` agreed-upon procedures work on the Preliminary Settlement Statement of the Purchase and Sale Agreement between DOE and Occidental. To fulfill their responsibilities, the Office of Inspector General contracted with the independent public accounting firm of KPMG Peat Marwick LLP to conduct the work for them, subject to their review. The work was done in accordance with the Statements on Standards for Attestation Engagements issued by the American Institute of Certified Public Accountants. As such, the independent certified public accountants performed only work that was agreed upon by DOE and Occidental. This report is intended solely for the use of DOE and Occidental and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. However, this report is a matter of public record, and its distribution is not limited. The independent certified public accountants identified over 20 adjustments to the Preliminary Settlement Statement that would result in a $10.8 million increase in the sale price.

  17. From quasars to bus stops and numbers – how a time-network is used and organised within accounting practice

    Frandsen, Ann-Christine

    2002-01-01

    This paper starts out with a study of accounting practices in a Public Transport Organisation. A performative perspective has generated some interesting findings and leads on to some points that can be made. I have followed how activities in the organization have been translated and distributed with the help of actors and technologies. I can show that accounting practices are intertwined with the construction of time and place. The construction of time seems to be quite central, more so than ...

  18. Equity Valuation and Accounting Numbers: Applying Zhang (2000 and Zhang and Chen (2007 models to Brazilian Market

    Fernando Caio Galdi

    2011-03-01

    Full Text Available This paper investigates how accounting variables explain cross-sectional stocks returns in Brazilian capital markets. The analysis is based on Zhang (2000 and Zhang and Chen (2007 models. These models predict that stock returns are a function of net income, change in profitability, invested capital, changes in opportunity growths and discount rate. Generally, the empirical results for the Brazilian capital market are consistent with the theoretical relations that models describe, similarly to the results found in the US. Using different empirical tests (pooled regressions, Fama-Macbeth and panel data the results and coefficients remain similar, what support the robustness of our findings.

  19. Estimating Firm-Level Demand at a Price Comparison Site: Accounting for Shoppers and the Number of Competitors

    Baye, Michael; GATTI, RUPERT J; Kattuman, Paul; Morgan, John

    2004-01-01

    Clearinghouse models of online pricing---such as Varian (1980), Rosenthal (1980), Narasimhan (1988), and Baye-Morgan (2001)---view a price comparison site as an "information clearinghouse" where shoppers and loyals obtain price and product information to make online purchases. These models predict that the responsiveness of a firm's demand to a change in its price depends on the number of sellers and whether the price change results in the firm charging the lowest price in the market. Using a...

  20. Estimating Firm-Level Demand at a Price Comparison Site: Accounting for Shoppers and the Number of Competitors

    Baye, Michael R.; Gatti, J. Rupert J; Paul Kattuman; John Morgan

    2004-01-01

    Clearinghouse models of online pricing---such as Varian (1980), Rosenthal (1980), Narasimhan (1988), and Baye-Morgan (2001)---view a price comparison site as an 'information clearinghouse' where shoppers and loyals obtain price and product information to make online purchases. These models predict that the responsiveness of a firm's demand to a change in its price depends on the number of sellers and whether the price change results in the firm charging the lowest price in the market. Using a...

  1. Dramatic Number Variation of R Genes in Solanaceae Species Accounted for by a Few R Gene Subfamilies

    Wei, Chunhua; Chen, Jiongjiong; Kuang, Hanhui

    2016-01-01

    Most disease resistance genes encode nucleotide-binding-site (NBS) and leucine-rich-repeat (LRR) domains, and the NBS-LRR encoding genes are often referred to as R genes. Using newly developed approach, 478, 485, 1,194, 1,665, 2,042 and 374 R genes were identified from the genomes of tomato Heinz1706, wild tomato LA716, potato DM1-3, pepper Zunla-1 and wild pepper Chiltepin and tobacco TN90, respectively. The majority of R genes from Solanaceae were grouped into 87 subfamilies, including 16 TIR-NBS-LRR (TNL) and 71 non-TNL subfamilies. Each subfamily was annotated manually, including identification of intron/exon structure and intron phase. Interestingly, TNL subfamilies have similar intron phase patterns, while the non-TNL subfamilies have diverse intron phase due to frequent gain of introns. Prevalent presence/absence polymorphic R gene loci were found among Solanaceae species, and an integrated map with 427 R loci was constructed. The pepper genome (2,042 in Chiltepin) has at least four times of R genes as in tomato (478 in Heinz1706). The high number of R genes in pepper genome is due to the amplification of R genes in a few subfamilies, such as the Rpi-blb2 and BS2 subfamilies. The mechanism underlying the variation of R gene number among different plant genomes is discussed. PMID:26849045

  2. GROWTH OR RETRACTION: WHAT TENDENCIES DO INDICES FOR VACANCY OFFER, REGISTRATIONS AND NUMBER OF GRADUATES IN BRAZILIAN ACCOUNTING SCIENCE PROGRAMS EXPOSE?

    Daniele Silva Rodrigues

    2015-01-01

    Full Text Available This study aims to identify possible tendencies from offered vacancy indices, registrations and number of graduates in the field of Accounting Science, both in presential and distance education, from 1995 to 2012. Expansion policies and the increasing access of the Brazilian Higher Education System (“Sistema de Educação Superior” (SES, institutionalized by the government, are considered as a context to understand these tendencies. The main data sources used were micro data from the Higher Education Census (“Censo de Educação Superior” (CES from 1995 to 2012. This study carried out descriptive and analytical procedures in a trending movement for these indices from 1995 to 2012. The results suggest that the growth in the offer of vacancies was expressive throughout the period. This movement was not followed in the same rate by the number of interested candidates to compete for a position in the Accounting Science program. There is an oversupply on offers for vacancies with a rising tendency in private institutions. The evolution in the registration rate in distant education courses (“Cursos de Educação à Distância” (EAD is inconstant. There is a concentration of enrolled students at a lower number in Higher Education Institutions (“Instituições de Ensino Superior” (IES of a public nature, in contrast with the pulverized distribution on registrations among a higher number of private IES. The completion rate in Accounting Science presents high and low alternate periods for the presential modality. However, there is evidence on high evasion and/or retention index. The course assessment tools indicate possible problems in the offering of the education service and deficiencies regarding the under graduation of students in Accounting Science.

  3. Accounting and Accounting Policy

    Demidenko Leonid P.

    2013-01-01

    The article considers essence and contents of accounting policy. Its provides information with respect to main aspects of formation and application of accounting policy in Ukraine. It studies the structure of regulations on accounting policy that were developed in a company. It specifies correlation of accounting policy and organisation of accounting. It explains the determining role of the top manager and chief accountant in formation of accounting policy of a company. It identifies regulati...

  4. Process Accounting

    Gilbertson, Keith

    2002-01-01

    Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.

  5. Accounting Regulation in Ukraine

    Hora, Michal; Chyzevska, Ludmila

    2013-01-01

    The aim of the paper is to evaluate the regulation and organization of accounting in Ukraine under the changes in the national economic system development and impact of IFRS implementation. The system of legal regulation of accounting in Ukraine is presented by five levels, each comprised of a number of corresponding subjects of regulation and documents. Typical Chart of Accounts is evidence of the continental accounting model in Ukraine. The accounting standards provide freedom of choice as ...

  6. The Responsibilities of Accountants

    Ronald F Duska

    2005-01-01

    An accountant is a good accountant if in practicing his craft he is superb in handling the numbers. But a good accountant in handling the numbers can use that skill to misstate earnings to cover a multitude of problems with a company's books while staying within the law. So, the notion of a moral or ethical accountant is not the same as the notion of a good accountant. Our general principle would be that to be ethical a person has a responsibility to fulfil one's role or roles, as long as tha...

  7. Internet Accounting

    Pras, Aiko; Beijnum, van Bert-Jan; Sprenkels, Ron; Párhonyi, Robert

    2001-01-01

    This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like

  8. The ethics of creative accounting

    Amat, Oriol; Blake, John; Dowds, Jack

    1998-01-01

    The term 'creative accounting' can be defined in a number of ways. Initially we will offer this definition: 'a process whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business'. To investigate the ethical issues raised by creative accounting we will: - Explore some definitions of creative accounting. - Consider the various ways in which creative accounting can be undertaken. - Explore the range...

  9. Internet Accounting

    Pras, Aiko; Beijnum, van, B.J.; Sprenkels, Ron; Párhonyi, Robert

    2001-01-01

    This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like ¿what is being paid for¿ and ¿who is being paid¿. With respect to the question ¿what is being paid for¿ a distinction can be made between transport accounting and content accounting. Transport acco...

  10. creative accounting

    Horák, Matěj

    2010-01-01

    This bachelor thesis deals with the very actual issue, which is creative accounting. The main goal is to provide a comprehensive view on the issue of creative accounting and clarify this concept. The topic is characterized in detail in the introductory part, followed by a description of the most frequently used techniques with specific examples. The thesis continues with a description of the accounting scandals that are associated with creative accounting (e.g. Enron, Parmalat, Olympus). Part...

  11. Management Accounting

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

    Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions,...

  12. Creative Accounting

    LI Lin

    2006-01-01

    This dissertation studies the area of creative accounting. The investigation of the literature review initially concerns about the definition, motivations, existence and effect and the involved accounting standards of creative accounting Based upon that, the qualitative research is going to be carried through, with the Finance and Investment students of Nottingham University as participants, in order to capture information of views on creative accounting. Then the important part of the ...

  13. Accounting outsourcing

    Richtáriková, Paulína

    2012-01-01

    The thesis deals with accounting outsourcing and provides a comprehensive explanation of the topic. At first the thesis defines basic concepts (outsourcing, insourcing, offshoring and outplacement) and describes differences between the accounting outsourcing and outsourcing of other business activities. The emphasis is put on a decision whether or not to implement the accounting outsourcing. Thus the thesis describes main reasons why to implement the accounting outsourcing and risks that are ...

  14. Accounting standards

    B. Stellinga

    2014-01-01

    The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed companie

  15. Nuclear fuel lease accounting

    The subject of nuclear fuel lease accounting is a controversial one that has received much attention over the years. This has occurred during a period when increasing numbers of utilities, seeking alternatives to traditional financing methods, have turned to leasing their nuclear fuel inventories. The purpose of this paper is to examine the current accounting treatment of nuclear fuel leases as prescribed by the Financial Accounting Standards Board (FASB) and the Federal Energy Regulatory Commission's (FERC's) Uniform System of Accounts. Cost accounting for leased nuclear fuel during the fuel cycle is also discussed

  16. Accounting for productivity

    Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

    2009-01-01

    The development accounting literature almost always assumes a Cobb-Douglas (CD) production function. However, if in reality the elasticity of substitution between capital and labor deviates substantially from 1, the assumption is invalid, potentially casting doubt on the commonly held view that...... factors of production are relatively unimportant in accounting for differences in labor productivity. We use international data on relative factor shares and capital-output ratios to formulate a number of tests for the validity of the CD assumption. We find that the CD specification performs reasonably...... well for the purposes of cross-country productivity accounting....

  17. AMERICAN ACCOUNTING

    Mihaela Onica

    2005-01-01

    Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.

  18. Development Accounting

    Chang-Tai Hsieh; Peter J. Klenow

    2010-01-01

    Researchers have made much progress in the past 25 years in accounting for the proximate determinants of income levels: physical capital, human capital, and Total Factor Productivity (TFP). But we still know little about why these factors vary. We argue that TFP exerts a powerful influence on output not only directly, but also indirectly, through its effect on physical and human capital accumulation. We discuss why TFP varies across countries, highlighting misallocation of inputs across firms...

  19. Payroll accounting

    Andrýsková, Adéla

    2011-01-01

    Abstract Main topic of my thesis is the Payroll Accounting. The work summarizes most of the areas that are related to this topic and the knowledge necessary in calculating the final determination of wages. Beginning the thesis mentions specific chapters from the Labor code which explain the facts about the start, changes and the termination of the employment contract then more detailed description of the arrangements performed outside of the employment contract and then working hours and mini...

  20. Government Accounting

    Ian Ball; Gary Pflugrath

    2012-01-01

    As the current sovereign debt crisis engulfing Europe broadens and threatens to bring down more governments and lead the world into another, potentially very serious, economic slowdown, minimal commentary and public debate has focused on a fundamental problem, and the need to address it. That problem is the deficient – and sometimes fraudulent – accounting practices employed by many governments around the world. A major shortcoming of many governments has been highlighted by the crisis â€...

  1. UNDERSTANDING ACCOUNTS

    Neha Birwal

    2014-01-01

    It's not just accountancy specialists who deal with spreadsheets, and figures, and the financial side of business. It's highly likely that, as a line manager or department head, you're going to have to analyze a spreadsheet at some point, or have some form of financial recording to do as part of your job description. However, if you feel baffled by balance sheets, or confused by cash flow statements, then read on. This article will take you through the basics of finance for...

  2. Infrastrukturel Accountability

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  3. Skyscraper Numbers

    Khovanova, Tanya; Lewis, Joel Brewster

    2013-01-01

    We introduce numbers depending on three parameters which we call skyscraper numbers. We discuss properties of these numbers and their relationship with Stirling numbers of the first kind, and we also introduce a skyscraper sequence.

  4. 50 CFR 259.36 - CCF accounts.

    2010-10-01

    ... 50 Wildlife and Fisheries 7 2010-10-01 2010-10-01 false CCF accounts. 259.36 Section 259.36....36 CCF accounts. (a) General: Each CCF account in each scheduled depository shall have an account number, which must be reflected on the reports required by § 259.35. All CCF accounts shall be...

  5. Design Accountability

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    When design research builds on design practice, it may contribute to both theory and practice of design in ways richer than research that treats design as a topic. Such research, however, faces several tensions that it has to negotiate successfully in order not to lose its character as research. ...... accountability is introduced to who and what is discussed. The purpose of the paper is to enable a richer and nuanced discussion of practice based methods in design research.......When design research builds on design practice, it may contribute to both theory and practice of design in ways richer than research that treats design as a topic. Such research, however, faces several tensions that it has to negotiate successfully in order not to lose its character as research....... This paper looks at constructive design research which takes the entanglement of theory and practice as its hallmark, and uses it as a test case in exploring how design researchers can work with theory, methodology, and practice without losing their identity as design researchers. The crux of practice...

  6. The Fibonacci Numbers.

    Onstad, Torgeir

    1991-01-01

    After a brief historical account of Leonardo Pisano Fibonacci, some basic results concerning the Fibonacci numbers are developed and proved, and entertaining examples are described. Connections are made between the Fibonacci numbers and the Golden Ratio, biological nature, and other combinatorics examples. (MDH)

  7. The emergence of number

    Crossley, John N

    1987-01-01

    This book presents detailed studies of the development of three kinds of number. In the first part the development of the natural numbers from Stone-Age times right up to the present day is examined not only from the point of view of pure history but also taking into account archaeological, anthropological and linguistic evidence. The dramatic change caused by the introduction of logical theories of number in the 19th century is also treated and this part ends with a non-technical account of the very latest developments in the area of Gödel's theorem. The second part is concerned with the deve

  8. Butterflies and topological quantum numbers

    Avron, J. E.; Osadchy, D.

    2001-01-01

    The Hofstadter model illustrates the notion of topological quantum numbers and how they account for the quantization of the Hall conductance. It gives rise to colorful fractal diagrams of butterflies where the colors represent the topological quantum numbers.

  9. Hagen number versus Bejan number

    Awad Mohamed M.

    2013-01-01

    Full Text Available This study presents Hagen number vs. Bejan number. Although their physical meaning is not the same because the former represents the dimensionless pressure gradient while the latter represents the dimensionless pressure drop, it will be shown that Hagen number coincides with Bejan number in cases where the characteristic length (l is equal to the flow length (L. Also, a new expression of Bejan number in the Hagen-Poiseuille flow will be introduced. At the end, extending the Hagen number to a general form will be presented. For the case of Reynolds analogy (Pr = Sc = 1, all these three definitions of Hagen number will be the same.

  10. Pentagonal numbers

    Lužnik, Polona

    2013-01-01

    My graduate thesis contains a detailed examination of pentagonal nubers. In the beginning, I concentrate on figurate numbers and the mathematicians, who were the first to describe them. The work includes the basic characteristis of pentagonal numbers, how we can obtain them through calculating and counting of dots in graphic illustrtions and how we are able to check if a certain prime number is a pentagonal number or not.

  11. Leftist Numbers

    Rich, Andrew

    2008-01-01

    The leftist number system consists of numbers with decimal digits arranged in strings to the left, instead of to the right. This system fails to be a field only because it contains zerodivisors. The same construction with prime base yields the p-adic numbers.

  12. Proth Numbers

    Schwarzweller Christoph

    2015-02-01

    Full Text Available In this article we introduce Proth numbers and prove two theorems on such numbers being prime [3]. We also give revised versions of Pocklington’s theorem and of the Legendre symbol. Finally, we prove Pepin’s theorem and that the fifth Fermat number is not prime.

  13. Sagan numbers

    Mendonça, J. Ricardo G.

    2012-01-01

    We define a new class of numbers based on the first occurrence of certain patterns of zeros and ones in the expansion of irracional numbers in a given basis and call them Sagan numbers, since they were first mentioned, in a special case, by the North-american astronomer Carl E. Sagan in his science-fiction novel "Contact." Sagan numbers hold connections with a wealth of mathematical ideas. We describe some properties of the newly defined numbers and indicate directions for further amusement.

  14. Fibonacci numbers

    Vorob'ev, Nikolai Nikolaevich

    2011-01-01

    Fibonacci numbers date back to an 800-year-old problem concerning the number of offspring born in a single year to a pair of rabbits. This book offers the solution and explores the occurrence of Fibonacci numbers in number theory, continued fractions, and geometry. A discussion of the ""golden section"" rectangle, in which the lengths of the sides can be expressed as a ration of two successive Fibonacci numbers, draws upon attempts by ancient and medieval thinkers to base aesthetic and philosophical principles on the beauty of these figures. Recreational readers as well as students and teacher

  15. Number names and number understanding

    Ejersbo, Lisser Rye; Misfeldt, Morten

    2014-01-01

    through using mathematical names for the numbers such as one-ten-one for 11 and five-ten-six for 56. The project combines the renaming of numbers with supporting the teaching with the new number names. Our hypothesis is that Danish children have more difficulties learning and working with numbers, because...... the Danish number names are more complicated than in other languages. Keywords: A research project in grade 0 and 1th in a Danish school, Base-10 system, two-digit number names, semiotic, cognitive perspectives....

  16. Applied number theory

    Niederreiter, Harald

    2015-01-01

    This textbook effectively builds a bridge from basic number theory to recent advances in applied number theory. It presents the first unified account of the four major areas of application where number theory plays a fundamental role, namely cryptography, coding theory, quasi-Monte Carlo methods, and pseudorandom number generation, allowing the authors to delineate the manifold links and interrelations between these areas.  Number theory, which Carl-Friedrich Gauss famously dubbed the queen of mathematics, has always been considered a very beautiful field of mathematics, producing lovely results and elegant proofs. While only very few real-life applications were known in the past, today number theory can be found in everyday life: in supermarket bar code scanners, in our cars’ GPS systems, in online banking, etc.  Starting with a brief introductory course on number theory in Chapter 1, which makes the book more accessible for undergraduates, the authors describe the four main application areas in Chapters...

  17. Action Accounting 'Untying the Accountancy Knot

    Luby, Alice

    2011-01-01

    Action Accounting ‘ Untying the Accountancy Know’ is an innovative cross-faculty collaboration to develop e-learning activities to enhance and improve the learning experiences of students. The cross-faculty Action Accounting project team was established in 2008 and includes accountancy lecturers from the College of Business and the College of Arts and Tourism as well as members of the Learning Support Services and the Learning Teaching & Technology Centre. Accounting lecturers had observed...

  18. Eulerian numbers

    Petersen, T Kyle

    2015-01-01

    This text presents the Eulerian numbers in the context of modern enumerative, algebraic, and geometric combinatorics. The book first studies Eulerian numbers from a purely combinatorial point of view, then embarks on a tour of how these numbers arise in the study of hyperplane arrangements, polytopes, and simplicial complexes. Some topics include a thorough discussion of gamma-nonnegativity and real-rootedness for Eulerian polynomials, as well as the weak order and the shard intersection order of the symmetric group. The book also includes a parallel story of Catalan combinatorics, wherein the Eulerian numbers are replaced with Narayana numbers. Again there is a progression from combinatorics to geometry, including discussion of the associahedron and the lattice of noncrossing partitions. The final chapters discuss how both the Eulerian and Narayana numbers have analogues in any finite Coxeter group, with many of the same enumerative and geometric properties. There are four supplemental chapters throughout, ...

  19. Index Numbers

    Diewert, Erwin

    2007-01-01

    Index numbers are used to aggregate detailed information on prices and quantities into scalar measures of price and quantity levels or their growth. The paper reviews four main approaches to bilateral index number theory where two price and quantity vectors are to be aggregated: fixed basket and average of fixed baskets, stochastic, test or axiomatic and economic approaches. The paper also considers multilateral index number theory where it is necessary to construct price and quantity aggrega...

  20. BUSINESS RISKS EVOLVING BY ACCOUNTING OBJECTS

    Вигівська, Ірина Миколаївна

    2016-01-01

    The article defines the types of business risks arising in the implementation of enterprise business. Established a list of objects accounting for which there are business risks. Outlined a number of business risks, which are reflected in accounting.

  1. PERCEPTIONS REGARDING TREATMENTS AND CREATIVE ACCOUNTING POLICIES

    HERBEI (MOȚ IOANA

    2015-04-01

    Full Text Available This study aims to present the students' perception on the accounting profiles and professional accountants regarding the forms of manifestations of creative accounting. The article is structured in the following part: introduction, literature review, methodology and research results, as well conclusions and limits on the research. Based on hypotheses, the target group was questioned about a number of issues related the tendency to resort to creative accounting practices. The respondents reject the idea of calling own initiatives to manipulate practices of accounting numbers and distortion the image regarding the financial statements and their performance. They believe that resorting to ethics in accounting is essential when on the basis of professional judgment are developed and substantiates the enterprise accounting policies. We specify that the introduction into the university curricula of creative accounting rate contributes to the acquisition of knowledge in the field, without follow the manipulation of accounting numbers and distortion of the entity's financial image

  2. Number names and number understanding

    Ejersbo, Lisser Rye; Misfeldt, Morten

    2014-01-01

    This paper concerns the results from the first year of a three-year research project involving the relationship between Danish number names and their corresponding digits in the canonical base 10 system. The project aims to develop a system to help the students’ understanding of the base 10 system...... through using mathematical names for the numbers such as one-ten-one for 11 and five-ten-six for 56. The project combines the renaming of numbers with supporting the teaching with the new number names. Our hypothesis is that Danish children have more difficulties learning and working with numbers, because...... the Danish number names are more complicated than in other languages. Keywords: A research project in grade 0 and 1th in a Danish school, Base-10 system, two-digit number names, semiotic, cognitive perspectives....

  3. Organization of Financial Accounting

    Шпак, Валентин Аркадійович

    2016-01-01

    Organization of financial accounting that is grounded on principles of financial reporting has been considered. The relation between accounting objects and accounts has been researched. Approaches towards solving problems of organization of financial accounting have been described.

  4. The magic of numbers

    Bell, Eric Temple

    1991-01-01

    From one of the foremost interpreters for lay readers of the history and meaning of mathematics: a stimulating account of the origins of mathematical thought and the development of numerical theory. It probes the work of Pythagoras, Galileo, Berkeley, Einstein, and others, exploring how ""number magic"" has influenced religion, philosophy, science, and mathematics

  5. Social Responsibility of Accounting

    JINNAI, Yoshiaki

    2011-01-01

    Historical and theoretical inquiries into the function of accounting have provided fruitful insights into social responsibility of accounting, which is, and should be, based on accounts kept through everyday accounting activities. However, at the current stage of capitalist accounting, keeping accounts is often regarded as merely a preparatory process for creating financial statements at the end of an accounting period. Thus, discussions on the social responsibility of accounting tend to conc...

  6. Chocolate Numbers

    Ji, Caleb; Khovanova, Tanya; Park, Robin; Song, Angela

    2015-01-01

    In this paper, we consider a game played on a rectangular $m \\times n$ gridded chocolate bar. Each move, a player breaks the bar along a grid line. Each move after that consists of taking any piece of chocolate and breaking it again along existing grid lines, until just $mn$ individual squares remain. This paper enumerates the number of ways to break an $m \\times n$ bar, which we call chocolate numbers, and introduces four new sequences related to these numbers. Using various techniques, we p...

  7. Number theory

    Andrews, George E

    1994-01-01

    Although mathematics majors are usually conversant with number theory by the time they have completed a course in abstract algebra, other undergraduates, especially those in education and the liberal arts, often need a more basic introduction to the topic.In this book the author solves the problem of maintaining the interest of students at both levels by offering a combinatorial approach to elementary number theory. In studying number theory from such a perspective, mathematics majors are spared repetition and provided with new insights, while other students benefit from the consequent simpl

  8. Magic Numbers

    2004-01-01

    THE last digit of my home phone number in Beijing is 4. “So what?” European readers might ask.This was my attitude when I first lived in China; I couldn't understand why Chinese friends were so shocked at my indifference to the number 4. But China brings new discoveries every day, and I have since seen the light. I know now that Chinese people have their own ways of preserving their well being, and that they see avoiding the number 4 as a good way to stay safe.

  9. Determinants of Accounting Students Performance

    Tareq A. Almunais; Mishari M. Alfraih; Faisal M. Alharbi

    2014-01-01

    The purpose of this study is to explore determinants of accounting students’ performance at the College of Business Studies at the Public Authority for Applied Education and Training in Kuwait. To accomplish this, a questionnaire was developed and distributed to second-year accounting students. The regression results show that the factors of gender, high school major, age, frequency of doing homework, participation in class discussion, engaging in peer interaction, and number of days studyi...

  10. Safeguards Accountability Network accountability and materials management

    The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information

  11. Number Guessing

    Sezin, Fatin

    2009-01-01

    It is instructive and interesting to find hidden numbers by using different positional numeration systems. Most of the present guessing techniques use the binary system expressed as less-than, greater-than or present-absent type information. This article describes how, by employing four cards having integers 1-64 written in different colours, one…

  12. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    ŢOGOE GRETI DANIELA

    2014-08-01

    Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

  13. ABACC's nuclear accounting area

    The functions and activities of the Brazilian-Argentine Agency for the Accounting and Control of Nuclear Materials (ABACC) accounting area is outlined together with a detailed description of the nuclear accounting system used by the bilateral organization

  14. Number Theories

    St-Amant, Patrick

    2010-01-01

    We will see that key concepts of number theory can be defined for arbitrary operations. We give a generalized distributivity for hyperoperations (usual arithmetic operations and operations going beyond exponentiation) and a generalization of the fundamental theorem of arithmetic for hyperoperations. We also give a generalized definition of the prime numbers that are associated to an arbitrary n-ary operation and take a few steps toward the development of its modulo arithmetic by investigating a generalized form of Fermat's little theorem. Those constructions give an interesting way to interpret diophantine equations and we will see that the uniqueness of factorization under an arbitrary operation can be linked with the Riemann zeta function. This language of generalized primes and composites can be used to restate and extend certain problems such as the Goldbach conjecture.

  15. Delphi Accounts Receivable Module

    Department of Transportation — Delphi accounts receivable module contains the following data elements, but are not limited to customer information, cash receipts, line of accounting details, bill...

  16. The ideal number of lemmas in an ideal accounting dictionary

    Bergenholtz, Henning; Norddahl, Bjarni

    2014-01-01

    Lemma lacunas in dictionaries are a traditional focus area for lexicographers, but the opposite problem, which we choose to call lemma flooding, has received very little attention. The study of this flooding could be relevant in order to save lexicographers spending thousands of hours producing...... dictionary entries which nobody reads. In Bergenholtz/Norddahl (2012) we showed that during a three-year period less than 33% of all dictionary articles out of 18 million dictionary consultations were consulted in a dictionary with 111.000 entries. We examined nine possible reasons why a given word might not...... be of interest to users and consequently could be ignored in order to avoid lemma flooding. We tried to demonstrate that while it is not possible to completely avoid lemma flooding, implementing a relatively simple rule could minimize it. But in reality the results were quite disappointing, because...

  17. The Internationalization of Introductory Accounting Textbooks.

    Bracken, Robert M.; Urbancic, Frank R.

    1997-01-01

    Analysis of 24 introductory accounting textbooks identified number and percentage of pages and chapters with international content. Financial accounting books generally had the most international content. There were wide variations in topics presented, extent of coverage, and number of relevant assignments. (SK)

  18. Accountability, California Style: Counting or Accounting?

    Russell, Michael; Higgins, Jennifer; Raczek, Anastasia

    2004-01-01

    Across the nation and at nearly all levels of our educational system, efforts to hold schools accountable for student learning dominate strategies for improving the quality of education. At both the national and state level, student testing stands at the center of educational accountability programs, such that schools are effectively held…

  19. TAS-23 ACCOUNTING OF BORROWING COSTS

    Kaya, Gamze Ayça

    2009-01-01

    TAS 23-Borrowing Costs Standard has explained to accounting bases of borrowing costs. In this study has examined numbered 23 borrowing costs standard which is one of the Turkey (International) Accounting Standards. But, in study was included to matters such as target of standard, scope of standard, definitions in the standard and accounting methods. Two methods used in accounting of borrowing costs (Bookkeeping as expenses and capitalisation) have explained with sample exercises.

  20. PERCEPTIONS REGARDING TREATMENTS AND CREATIVE ACCOUNTING POLICIES

    HERBEI (MOT) IOANA; CERNUȘCA LUCIAN

    2015-01-01

    This study aims to present the students' perception on the accounting profiles and professional accountants regarding the forms of manifestations of creative accounting. The article is structured in the following part: introduction, literature review, methodology and research results, as well conclusions and limits on the research. Based on hypotheses, the target group was questioned about a number of issues related the tendency to resort to creative accounting practices. The r...

  1. PERCEPTIONS REGARDING TREATMENTS AND CREATIVE ACCOUNTING POLICIES

    HERBEI (MOȚ) IOANA; CERNUȘCA LUCIAN

    2015-01-01

    This study aims to present the students' perception on the accounting profiles and professional accountants regarding the forms of manifestations of creative accounting. The article is structured in the following part: introduction, literature review, methodology and research results, as well conclusions and limits on the research. Based on hypotheses, the target group was questioned about a number of issues related the tendency to resort to creative accounting practices. The respondents reje...

  2. Converting accounts receivable into cash.

    Folk, M D; Roest, P R

    1995-09-01

    In recent years, increasing numbers of healthcare providers have converted their accounts receivable into cash through a process called securitization. This practice has gained popularity because it provides a means to raise capital necessary to healthcare organizations. Although securitization transactions can be complex, they may provide increased financial flexibility to providers as they prepare for continuing change in the healthcare industry. PMID:10145096

  3. National accounting and capital

    John M. Hartwick

    2012-01-01

    National Accounting and Capital presents definitive solutions to current problems in national accounting practice. Professor Hartwick deals expertly with problems in accounting natural capital, financial capital and skills capital and communicates his solutions in specially designed national accounting tables or matrices.

  4. Kenya : Accounting and Auditing

    World Bank

    2001-01-01

    This report assesses accounting and auditing practices in Kenya in relation to the requirements of the International Accounting Standards (IASs) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISAs) issued by the International Federation of Accountants (IFAC). The report addresses the institutional capacity needed to ensure compli...

  5. ACCOUNTING RESPONSIBILITY FOR BUSINESS EVALUATION

    DORU CÎRNU

    2015-12-01

    Full Text Available In the world today the need for improvement the business management quality assumes significant change in organization and mode of business management. Establishing of appropriate level, structure and authority of business management depends in most cases on the size, number of employees, complexness of technological and business process, market position and other factors. Development of a business requires decentralization of operative functions. The decentralization of a business means the increase of operative activities control of greater number of managers in such a business. An important segment that so far was neither sufficiently applied in the romanian practice, not sufficiently treated is a system of responsibility. One of the aims of this research is also stimulation of more intensive activities on initiating the process of accounting modernisation. First of all, on the improvement and more rational legal accounting regulation and motivation of professional accountants organization for quicker development of contemporary accounting principles and standards in compliance with tendencies of the european environment. The known experiences just point to the necessity of more complex perception of place and role of the management accounting and within it of the system of accounting responsibility in preparing of business plans and buget, in creation of development and investment policy. Therefore, the system of accounting responsibility should eneble monitoring and control of actual operational activities of each part of decentralized business. The process of performance evaluation and accounting responsibility in a descentralized business organization represents a significant element of an internal control system and in that sense the emphasis was put on that fact in this paper.

  6. Fraudulent activities in accounting

    Fábriová, Kristína

    2014-01-01

    This thesis is focused on fraudulent activities in accounting. The aim of this thesis is to analyze current cases of accounting fraud and examine motives for committing accounting fraud, identify methods used by companies to commit accounting fraud and reasons why these fraud cases were not revealed sooner. The thesis is divided into two parts -- theoretical and practical. First part provides theoretical introduction to the topic of fraudulent activities in accounting and describes various me...

  7. Fair value accounting

    Shamkuts, Volha, 1977-

    2010-01-01

    The thesis is devoted to fair value accounting. Fair value accounting implies that assets and liabilities get measured and reported in firm´s financial statements at their market value. The purpose of the thesis is to analyze the conceptual foundations of fair value accounting. The thesis is organized in the following way. First, origins and development of fair value accounting are discussed. Second, overview of fair value accounting is presented. The overview includes de...

  8. ACCOUNTING SERVICES MANAGEMENT

    Elena Ioniță

    2012-01-01

    Accounting services are mainly used by small or medium-sized companies that do not have their own accounting departments, records being performed by specialized firms which cater to several customers. The role of accounting is to provide a series of information necessary to back up significant decisions. Thus, the information provided by the accounting service are the basis of the decision making process both inside and outside the company. Accounting has to be understood as an information sy...

  9. Assessing in financial account

    VACKOVÁ, Lenka

    2008-01-01

    The aim of this thesis is to define possibilities of valuation and their impacts on the function of accounting. Furthermore the comparison of valuation methods within the czech accounting standards with international standards (IAS/IFRS). Valuation is metodical element which has huge influence on use value of information provided by accounting system. It affects the predicative capability of accounting information, mainly the items in accounting document. Monetary expression of company assets...

  10. Makeover Accounting : investigating the financial edutainment of everyday life

    Bay, Charlotta

    2011-01-01

    The constitutive ability of accounting numbers has been widely acknowledged in recent accounting literature. However, in order for accounting to be constitutive, influential and effectual, its numbers need to be communicated in such a way that they become comprehensible to its intended audience. But what happens in situations where people are considered as innumerate, unable to read and understand numbers? This paper investigates how accounting numbers are communicated in order to make sense ...

  11. Safeguards Accountability Network accountability and materials management

    The Safeguards Accountability Network (SAN) is an on-line accountability system used by Rocky Flats Plant to provide accountability control of its nuclear material inventory. The system is also used to monitor and evaluate the use of the nuclear material inventory against programmatic objectives for materials management. The SAN system utilizes two Harris 800 Computers as central processing units. Enhancement plans are currently being formulated to provide automated data collection from process operations on the shop floor and from non-destructive analysis safeguards instrumentation. SAN, discussed in this paper, is an excellent system for basic accountability control of nuclear materials inventories and is a quite useful tool in evaluating the efficient use of nuclear materials inventories at Rocky Flats Plant

  12. Information about Twitter account of spanish journalists and mass media

    Herrero-Solana, V??ctor; Trillo-Dom??nguez, Magdalena

    2013-01-01

    Excel file with a list of 116 spanish journalists Twitter accounts. All of them are director of mass media (newspaper, radio, TV, et.al). We include: director name, media name, account name, numbers of tweets, number of followings, number of followers, ratio, et.al. This data is both for directors and media accounts. Extracted from Twitter on June 2013.

  13. MANAGEMENT ACCOUNTING AND CONTROL SYSTEMS

    Cornel Gabriel NIŢĂ

    2014-01-01

    The purpose of this paper is to evaluate a set of structural and qualitative aspects of management accounting and control systems used by Romanian companies. The empirical study was conducted from 09 April 2014, until 12 May 2014 trough applying online questionnaires to a number of 1.887 companies. A total of 58 complete responses have been recorded, with a response rate of 3.07%. The analyzed period was the financial year 2013. Trough this study, the type of management accounting and cont...

  14. The image of accountants

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne;

    2009-01-01

    accountant appeared as a more hedonistic person. Overall, the changes observed reflect changes in wider social practice from modernity, through high modernity, to hyper-modernity. Research limitations/implications - The image of the accountants has implications for the development of the accounting......Purpose - The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the last...... four decades. Design/methodology/approach - Methodologically, the paper draws from Barthes' work on the rhetoric of images and Giddens' work on modernity. By looking at accounting software adverts, an attempt is made to investigate the image of the accountant produced by the discourse of the adverts...

  15. Keeping Books of Account

    2009-01-01

    Books of account are a record of a company’s income and spending. These records may be kept in paper or electronic form. The books of account contain the information for preparing the company’s annual financial statements.

  16. Accounting Qualities in Practice

    Lennon, Niels Joseph Jerne

    2013-01-01

    There is a tendency in accounting theory, both external reporting and management accounting, to express a representational ideal. This to be understood in the sense that accounting information, independent on whether it is reported externally or used for control purposes internally, ought to represent something underlying, whether this is revenue, costs, performance or other things inscribed in the accounting information. In some cases the underlying is not an object, but a ...

  17. Goals and Psychological Accounting

    Koch, Alexander K.; Nafziger, Julia

    2011-01-01

    We model how people formulate and evaluate goals to overcome self-control problems. People often attempt to regulate their behavior by evaluating goal-related outcomes separately (in narrow psychological accounts) rather than jointly (in a broad account). To explain this evidence, our theory of endogenous narrow or broad psychological accounts combines insights from the literatures on goals and mental accounting with models of expectations-based reference-dependent preferences. By formulating...

  18. Ethics in management accounting

    Marian TAICU

    2010-01-01

    In the knowledge based economy, accounting information in general, and cost information in particular acquire increased importance. The quality of accounting information can be affected by the non-compliance with professional ethical requirements. In relation to the management accounting, the law provides a higher degree of freedom for the organization and presentation of the information, as compared to the financial accounting. Due to the importance of the information supplied, management ac...

  19. Making Collaborative Innovation Accountable

    Sørensen, Eva

    The public sector is increasingly expected to be innovative, but the prize for a more innovative public sector might be that it becomes difficult to hold public authorities to account for their actions. The article explores the tensions between innovative and accountable governance, describes the...... foundation for these tensions in different accountability models, and suggest directions to take in analyzing the accountability of collaborative innovation processes....

  20. Problematising accounting for biodiversity

    Michael John Jones; Jill Frances Solomon

    2013-01-01

    Purpose – This paper seeks to problematise “accounting for biodiversity” and to provide a framework for analysing and understanding the role of accounting in preserving and enhancing biodiversity on Planet Earth. The paper aims to raise awareness of the urgent need to address biodiversity loss and extinction and the need for corporations to discharge accountability for their part in the current biodiversity crisis by accounting for their biodiversity-related strategies and policies. Such acco...

  1. The Accountability Bind

    Katrina Bulkley

    2001-01-01

    Charter schools involve a trading of autonomy for accountability. This accountability comes through two forces—markets through the choices of parents and students, and accountability to government through the writing of contracts that must be renewed for schools to continue to operate. Charter schools are supposed to be more accountable for educational performance than traditional public schools because authorizers have the ability to revoke charter contracts. Here, I focus on one central com...

  2. Cambodia : Accounting and Auditing

    World Bank

    2007-01-01

    This report provides an assessment of accounting and auditing practices within the corporate sector in Cambodia with reference to the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISA) issued by the International Federation of Accountants (IFAC). This assessment is positioned wi...

  3. Poland : Accounting and Auditing

    World Bank

    2002-01-01

    This report provides an assessment of accounting and auditing practices in Poland using international standards as a benchmark, while focusing on the institutional framework and application of given standards. In the recent past, Poland has taken steps in reducing the gap between Polish Accounting Regulations and International Accounting Standards. This is demonstrated in the provisions of...

  4. Colombia : Accounting and Auditing

    World Bank

    2003-01-01

    This report is based on the findings of a review of accounting and auditing standards and practices in Colombia. The review exercise focused mainly on the strengths and weaknesses of the institutional framework that supports a corporate financial reporting system in the country. The current legal and regulatory requirements on accounting have led to issuance of conflicting accounting stand...

  5. Lithuania : Accounting and Auditing

    World Bank

    2002-01-01

    This assessment of accounting and auditing standards and practices in Lithuania was focuses on the strengths and weaknesses of the institutional arrangements needed to observe International Accounting Standards (IAS) and International Standards on Auditing (ISA). Financial reporting and accounting by Lithuanian enterprises are currently governed by laws and other regulations issued in 1992...

  6. Managerial Accounting. Study Guide.

    Plachta, Leonard E.

    This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

  7. Accounting Education in Crisis

    Turner, Karen F.; Reed, Ronald O.; Greiman, Janel

    2011-01-01

    Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…

  8. Accountability in Health Care

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...

  9. Research Assessments and Rankings: Accounting for Accountability in "Higher Education Ltd"

    Singh, Geeta

    2008-01-01

    Over the past two decades, higher education in advanced capitalist societies has undergone a process of radical "reform". A key element of this reform has been the introduction of a number of accounting-based techniques in the pursuit of improved accountability and transparency. While the "old" accounting was to do with stewardship, the "new"…

  10. Women Accountants in Practicing Accounting Firms: Their Status, Investments and Returns

    Okpechi, Simeon O.; Belmasrour, Rachid

    2011-01-01

    In the past twenty years, the number of qualified women accountants in the U.S. has outstripped that of men according to American Institute of Certified Public Accountants; yet these women occupy few strategic positions in accounting firms. Retention has been a major issue. This study explores how the perception of their status, investments and…

  11. Computer - Assisted Accounting

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

    What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the answers. The paper approaches the issue of the support granted to the accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer, the co...

  12. Accounting for Quality

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...... illumination of these differences in the way that accounting is conceptualized helps to diagnose why accounting interventions often fail to produce the quality improvements that were envisioned. This paper concludes that accounting is not necessarily incompatible with the ambition of quality improvement, but...

  13. Cost accounting at GKSS

    The GKSS has a cost accounting system comprising cost type, cost centre and cost unit accounting which permits of a comprehensive and detailed supervision of the accural of costs and use of funds, makes price setting for outside orders possible and provides the necessary data for decision-making and planning. It fulfills the requirement for an ordered accounting system; it is therefore guaranteed that there exists between financial accounts department and cost accounting a proper demarcation and transition, that costs are accounted fully only on the basis of vouchers and only once, evaluation and distribution are unified and the principle of causation is observed. Two employees are engaged in costs and services accounting. Although we strive to effect adaptations as swiftly as possible, and constantly to adapt refinements and supplementary processes for the improvement of the system, this can only occur within the scope of, and with the exactitude necessary for the required information. (author)

  14. INTERNATIONAL ACCOUNTING TREATMENT REGARDING REVENUE

    ECOBICI NICOLAE; DINA IONELA-CLAUDIA

    2014-01-01

    This paper discusses the news on international accounting treatments of revenue arising from the extensive process of convergence between IASB and FASB that began in 2002. The starting point of this approach is to identify the treatments currently applicable to income. Finally we presented a summary of the main provisions of the new standard IFRS 15 “Revenue from Contracts with Customers”, which replaces IAS 11 and IAS 18 (as well as a number of SIC and IFRIC interpretations) ...

  15. Accounting As the Language of Business?

    Torfason, Asgeir B.; Musacchio Adorisio, Anna Linda

    The global financial crisis that started in 2007 demonstred not only a collapse of the financial system but also a failure in financial communication. The analytical substance taken for granted in accounting information turned out to be questionable. Published numbers from financial statements...... financial numbers to be reliable and trusted. The other, in the standard accounting rules for reporting cash flow of banks that were implemented decades ago are still in place unchanged after the crisis. According to basic theory in finance and accounting these numbers are presented to measure liquidity...... any financial problems even though traditional textbook would tell so. Financing or funding of banks has been put in regulatory focus, without mentioning these cash flow statements. Still they were made the standard accounting rule framework exactly for that purpose many decades ago. Cash flow numbers...

  16. Business Combination Accounting Methods

    FLORIN IOAN SCORŢESCU

    2006-01-01

    Full Text Available In this paper the author refers to some aspects looking the business combination accounting methods. In this purpose are presented certain elements that are specific to the acquisition method and pooling of interest method. Thus, the society that is bought is accounted, as any asset, at cost. When the acquisition is done in a single stage, the exchange date will be the acquisition date. In accordance with the acquisition method, the assets are estimated to its fair value; regarding the liabilities, only the existed one at the acquisition date are accounted. In accordance with the pooling of interest method, the identifiable assets and liabilities of the enterprise that is bought are accounted at the account value. Because of this, at the acquisition date the goodwill is no longer possible to appear. In keeping with IFRS 3 “Business combination” only the acquisition method is allowed to account the business combinations.

  17. Goals and Psychological Accounting

    Koch, Alexander Karl; Nafziger, Julia

    We model how people formulate and evaluate goals to overcome self-control problems. People often attempt to regulate their behavior by evaluating goal-related outcomes separately (in narrow psychological accounts) rather than jointly (in a broad account). To explain this evidence, our theory of...... endogenous narrow or broad psychological accounts combines insights from the literatures on goals and mental accounting with models of expectations-based reference-dependent preferences. By formulating goals the individual creates expectations that induce reference points for task outcomes. These goal......-induced reference points make substandard performance psychologically painful and motivate the individual to stick to his goals. How strong the commitment to goals is depends on the type of psychological account. We provide conditions when it is optimal to evaluate goals in narrow accounts. The key intuition is...

  18. Unemployment Accounts for Germany

    Boss, Alfred; Alessio J. G. Brown; Snower, Dennis J.

    2007-01-01

    We present a proposal for reforming unemployment assistance in Germany through the introduction of unemployment accounts (UAs). Instead of paying taxes that finance the unemployment assistance, employed people make ongoing contributions to their UAs and can make withdrawals from these accounts during periods of unemployment. The aim of this policy proposal is to improve employment incentives without significant changes in the current redistribution scheme. We provide a detailed account of how...

  19. Accounting for carbon

    Lovell, Heather; Sales de Aguiar, Thereza; Bebbington, Jan; Larrinaga-Gonzalez, Carlos; International Emissions Trading Association

    2010-01-01

    ACCA working in partnership with IETA This report reveals how large emitters in the European Emissions Trading Scheme (EU ETS) are accounting for emission allowances. The diversity of emission-allowance accounting practices being used in Europe shows carbon financial accounting to be in its formative stages - rules and practices are still unsettled. With this report, ACCA, in partnership with IETA, is opening up the debate to a wider international audience. Publisher PDF

  20. Towards ecosystem accounting

    C. Duku; H. Rathjens; Zwart, S.J.; Hein, L

    2015-01-01

    Ecosystem accounting is an emerging field that aims to provide a consistent approach to analysing environment-economy interactions. One of the specific features of ecosystem accounting is the distinction between the capacity and the flow of ecosystem services. Ecohydrological modelling to support ecosystem accounting requires considering among others physical and mathematical representation of ecohydrological processes, spatial heterogeneity of the ecosystem, temporal resolution, and required...

  1. Birth of accountancy

    Michal Hora

    2006-01-01

    This article proposes a way of historical progress of accountancy. Accountancy's infancy dates back to the earliest days of human agriculture and civilization, the Sumerians in Mesopotamia an another civilization, when the need to maintain accurate records of the quantities and relative values of agricultural products first arose. Accounting developed purely in response to the needs of the time brought about by changes in the environment and societal demands. The view to the history helps exp...

  2. stocks in accounting

    Jakoubek, Tomáš

    2009-01-01

    This bachelor thesis deals with the issue of registration and valuation of stocks and comparing Czech accounts with International Accounting Standards. The first two chapters briefly characterize the different types of assets and stocks in terms of defining the Czech accounting legislation. In other parts of the work are described methods of stock and their comparison. The following chapter is devoted to the methodology for valuing stocks. The last two chapters focus on methods of valuation u...

  3. The Accountability Bind

    Katrina Bulkley

    2001-10-01

    Full Text Available Charter schools involve a trading of autonomy for accountability. This accountability comes through two forces—markets through the choices of parents and students, and accountability to government through the writing of contracts that must be renewed for schools to continue to operate. Charter schools are supposed to be more accountable for educational performance than traditional public schools because authorizers have the ability to revoke charter contracts. Here, I focus on one central component of accountability to government: performance accountability or accountability for educational outcomes to charter school authorizers through the revocation or non-renewal of charter contracts. In this paper, I suggest that contract-based accountability for educational performance in charter schools may not be working as proponents argued it would. This article explores some explanations for why there are very few examples of charter schools that have been closed primarily because of failure to demonstrate educational performance or improvement. Future work will need to test if these challenges for authorizers hold in a variety of contexts. The conclusion examines the implications of these findings for the future of charter school accountability.

  4. PLACING ACCOUNTING AMONG SCIENCES

    Mihai Deju; Petrică Stoica

    2014-01-01

    Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to pr...

  5. 77 FR 34127 - Financial Management Service; Proposed Collection of Information: Electronic Transfer Account...

    2012-06-08

    ... Account (ETA) Financial Agency Agreement AGENCY: Financial Management Service, Fiscal Service, Treasury... Financial Management Service solicits comments concerning form FMS-111, ``Electronic Transfer Account (ETA...: Electronic Transfer Account (ETA) Financial Agency Agreement. OMB Number: 1510-0073. Form Number: FMS...

  6. Malawi : Accounting and Auditing

    World Bank

    2007-01-01

    This report is based on the findings of a review of accounting and auditing standards and practices in Malawi's corporate sector. The review exercise focused mainly on the strengths and weaknesses of the institutional framework that supports the corporate financial reporting system in the country; a review of Government accounting and auditing practices is outside the scope of this report....

  7. Accounting and Auditing : Romania

    World Bank

    2008-01-01

    This assessment of accounting and auditing practices in Romania is part of a joint initiative by the World Bank and International Monetary Fund (IMF) to prepare Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting, and includes a ...

  8. Indonesia : Accounting and Auditing

    World Bank

    2011-01-01

    This report is part of a joint initiative of the World Bank and IMF to prepare Reports on the Observance of Standards and Codes (ROSC). The ROSC Accounting and Auditing review for Indonesia mainly focuses on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It involves both a review of mandatory requirement...

  9. Bangladesh : Accounting and Auditing

    World Bank

    2003-01-01

    This report provides an assessment of accounting and auditing practices within the broader context of the Bangladesh institutional framework and capacity needed to ensure the quality of corporate financial reporting. The accounting and auditing practices in Bangladesh suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. The preparation of ...

  10. Mexico : Accounting and Auditing

    World Bank

    2004-01-01

    This report offers several policy recommendations aimed at improving the accounting and auditing regulatory framework. An important aspect is the strengthening of enforcement mechanisms for ensuring compliance with accounting and auditing requirements and auditors' professional code of ethics; in this context, a recommendation has been made for the establishment of an independent oversight...

  11. Georgia : Accounting and Auditing

    World Bank

    2007-01-01

    This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Georgia. The report uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA) and draws on international experience and good practices in the field of accounting and audit regulation, including in ...

  12. Ethiopia : Accounting and Auditing

    World Bank

    2007-01-01

    This Report on Observance of Standards and Codes (ROSC) provides a review of the accounting and auditing practices and the institutions underpinning the accounting and auditing environment in the corporate sector in Ethiopia. The review drew on best international practices and makes policy recommendations aimed at improving the quality of financial reporting in the country. There are some...

  13. Ecuador : Accounting and Auditing

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting and auditing practices within the corporate sector in Ecuador, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and drawing on international experience and best practices in that field. The adoption of Ecuadorian Accounting Standards (Normas Ecuatorianas...

  14. Slovakia : Accounting and Auditing

    World Bank, (WB)

    2001-01-01

    This report, on the strengths and weaknesses of Slovakia's institutional arrangements for the observance of the International Accounting Standards (IASs), and International Standards on Auditing (ISAs), is based on a self-assessment of accounting and auditing practices in the country. The self-assessment exercise was conducted under the management of a National Steering Committee, consisti...

  15. Peru : Accounting and Auditing

    World Bank

    2004-01-01

    The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best practices in that field. This Report on the Observance of Standards and Codes (ROSC) Accounting & ...

  16. Internet accounting dictionaries

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

    An examination of existing accounting dictionaries on the Internet reveals a general need for a new type of dictionary. In contrast to the dictionaries now accessible, the future accounting dictionaries should be designed as proper Internet dictionaries based on a functional approach so they can...

  17. Accounting and strategising

    Jørgensen, Brian; Messner, Martin

    2010-01-01

    which decisions and practices concerning these projects are accounted for. Building upon a practice theory perspective, we find that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by "strategising", i.e. by mobilising...... different strategic objectives to which these practices are supposed to contribute. We argue that this has to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case; it can......This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way in...

  18. Beyond safety accountability

    Geller, E Scott

    2001-01-01

    Written in an easy-to-read conversational tone, Beyond Safety Accountability explains how to develop an organizational culture that encourages people to be accountable for their work practices and to embrace a higher sense of personal responsibility. The author begins by thoroughly explaining the difference between safety accountability and safety responsibility. He then examines the need of organizations to improve safety performance, discusses why such performance improvement can be achieved through a continuous safety process, as distinguished from a safety program, and provides the practic

  19. Environmental accounting and statistics

    The objective of sustainable development is to integrate environmental concerns with mainstream socio-economic policies. Integrated policies need to be supported by integrated data. Environmental accounting achieves this integration by incorporating environmental costs and benefits into conventional national accounts. Modified accounting aggregates can thus be used in defining and measuring environmentally sound and sustainable economic growth. Further development objectives need to be assessed by more comprehensive, though necessarily less integrative, systems of environmental statistics and indicators. Integrative frameworks for the different statistical systems in the fields of economy, environment and population would facilitate the provision of comparable data for the analysis of integrated development. (author). 19 refs, 2 figs, 2 tabs

  20. Is National Accounting Accounting? National Accounting between Accounting, Statistics and Economics

    André Vanoli

    2010-12-01

    Full Text Available La comptabilité nationale est née dans les années 1939-1940 au terme de plusieurs siècles d’efforts pour estimer le revenu national. Encore a-t-il fallu attendre un demi-siècle pour que le premier système de calculs (1941 devienne le « système international de comptabilité nationale » (1993 couvrant à la fois les comptes courants, les comptes d’accumulation et les comptes de patrimoine. Cet article analyse les relations entre la comptabilité nationale et la comptabilité d’entreprise à travers le problème de la définition du cadre comptable,  celui de l’utilisation effective de comptes d’entreprises pour l’établissement des comptes nationaux et celui de la valorisation, le tout apprécié dans le contexte du développement de normes comptables internationales.After centuries of national income estimates, an accounting approach emerged in the thirties and the forties, leading to the birth of national accounting. Half a century was necessary however before a standardized national accounting framework was completed, with the 1993 international System of National Accounts encompassing both current accounts, accumulation accounts and balance sheets. The relationships between national accounting and business accounting are investigated, regarding accounting framework issues, uses of actual business accounts for compiling national accounts and valuation issues, in context of the development of international accounting standards.Die nationale Buchhaltung ist in den Jahren 1939-1940 mehrere Jahrhunderte intensiver Anstrengung lang nach geboren, um das Nationaleinkommen zu schätzen. Jedoch war noch ein halbes Jahrhundert nötig, damit das erste Rechensystem (1941 das « nationaler Buchhaltung internationale System » (1993 wird, das gleichzeitig die Kontokorrente, die Anhäufungskontos und die Kontos von Erbe berücksichtigt. Dieser Artikel analysiert die Beziehungen zwischen der nationalen Buchführung und der

  1. Integrated material accountancy system

    In this paper we present the system that we are actually using for Nuclear Material Accounting and Manufacturing Management in our UO2 Fuel Fabrication Plant located at Juzbado, Salamanca, Spain. The system is based mainly on a real time data base which gather data for all the operations performed in our factory from UO2 powder reception to fuel assemblies shipment to the customers. The accountancy is just an important part of the whole integrated system covering all the aspects related to manufacturing: planning, traceability, Q.C. analysis, production control and accounting data

  2. Verification Account Management System (VAMS)

    Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...

  3. Managing Public Accountability : How Public Managers Manage Public Accountability

    Schillemans, Thomas

    2015-01-01

    Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability

  4. Number of Compositions and Convolved Fibonacci numbers

    Janjic, Milan

    2010-01-01

    We consider two type of upper Hessenberg matrices which determinants are Fibonacci numbers. Calculating sums of principal minors of the fixed order of the first type leads us to convolved Fibonacci numbers. Some identities for these and for Fibonacci numbers are proved. We also show that numbers of compositions of a natural number with fixed number of ones appear as coefficients of characteristic polynomial of a Hessenberg matrix which determinant is a Fibonacci number. We derive the explicit...

  5. „The Control” in View of International Accounting Regulation and Romanian Accounting Regulation

    Cristina Ciuraru-Andrica

    2010-12-01

    Full Text Available In Romania, financial reporting accountant is governed by Accounting Low number 82/1991, republished, and O.M.F.P. 3.055/2009 approving the accounting regulation in accordance with European Directives. To these are added the International Financial Reporting Standards (IFRS, IAS and IFRIC of which must take into account certain Romanian legal persons in accordance with applicable regulations. Therefore this paper presents the main points of the control from the two types of accounting regulations perspective (national and international applied in our country.

  6. 46 CFR 232.3 - Chart of accounts.

    2010-10-01

    ... stated in any revision to generally accepted accounting principles, the meaning of the latter shall... numbers or titles for their internal accounting. (Approved by the Office of Management and Budget...

  7. Whole of Government Accounts

    Pontoppidan, Caroline Aggestam; Chow, Danny; Day, Ronald;

    of financial reporting (GAAP)-based reforms when compared with budget-centric systems of accounting, which dominate government decision-making. At a trans-national level, there is a need to examine the embedded or implicit contests or ‘trials of strength’ between nations and/or institutions jockeying......In our comparative study, we surveyed an emerging literature on the use of consolidation in government accounting and develop a research agenda. We find heterogeneous approaches to the development of consolidation models across the five countries (Australia, New Zealand, UK, Canada and Sweden...... for influence. We highlight three arenas where such contests are being played out: 1. Statistical versus GAAP notions of accounting value, which features in all accounting debates over the merits and costs of ex-ante versus ex-post notions of value (i.e., the relevance versus reliability debate); 2. Private...

  8. Nuclear material accounting handbook

    The handbook documents existing best practices and methods used to account for nuclear material and to prepare the required nuclear material accounting reports for submission to the IAEA. It provides a description of the processes and steps necessary for the establishment, implementation and maintenance of nuclear material accounting and control at the material balance area, facility and State levels, and defines the relevant terms. This handbook serves the needs of State personnel at various levels, including State authorities, facility operators and participants in training programmes. It can assist in developing and maintaining accounting systems which will support a State's ability to account for its nuclear material such that the IAEA can verify State declarations, and at the same time support the State's ability to ensure its nuclear security. In addition, the handbook is useful for IAEA staff, who is closely involved with nuclear material accounting. The handbook includes the steps and procedures a State needs to set up and maintain to provide assurance that it can account for its nuclear material and submit the prescribed nuclear material accounting reports defined in Section 1 and described in Sections 3 and 4 in terms of the relevant agreement(s), thereby enabling the IAEA to discharge its verification function as defined in Section 1 and described in Sections 3 and 4. The contents of the handbook are based on the model safeguards agreement and, where applicable, there will also be reference to the model additional protocol. As a State using The handbook consists of five sections. In Section 1, definitions or descriptions of terms used are provided in relation to where the IAEA applies safeguards or, for that matter, accounting for and control of nuclear material in a State. The IAEA's approach in applying safeguards in a State is also defined and briefly described, with special emphasis on verification. In Section 2, the obligations of the State

  9. Basic Financial Accounting

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...

  10. PLACING ACCOUNTING AMONG SCIENCES

    Mihai Deju

    2014-01-01

    Full Text Available Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs; it reflects phenomena, activities and social facts; it addresses various groups of users (managers, bankers, shareholders, employees, tax bodies, etc. which are an integral part of society; it offers information necessary to decision-making, most of the times with impact on the behaviour of individuals; it is influenced by the economic, social, legal and political environment, that is by social phenomena.

  11. Pakistan : Accounting and Auditing

    World Bank

    2005-01-01

    This report is based on an assessment of accounting and auditing practices in the Islamic Republic of Pakistan. It forms part of a joint initiative between the World Bank and the International Monetary Fund on Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of corporate accounting and auditing practices in Pakistan and involves a review of both mandatory requirements and actual practice. The report consists of policy recommendati...

  12. Dynamic Monetary Accounting

    Martin Nemzow

    2000-01-01

    For this century, financial accounting "technology" has meant double-entry accounting. Computers, once assumed to be infallible, insufficiently automated double-entry with only single-entry records. Transaction logs, audit trails, and other features since have augmented these bookkeeping verification gaps by enabling error discovery and recovery. VisiCalc, later Lotus 1-2-3 and Excel, brought dynamic spreadsheets into widespread use for modeling "what if" thereby bridging the gap between time...

  13. Defining Islamic accounting

    Napier, Christopher

    2009-01-01

    The emergence of Islamic banks and other financial institutions since the 1970s has stimulated a modern literature of that has identified itself as addressing “Islamic accounting”. Much of this literature is prescriptive, though studies of actual practice, and of attitudes to proposed alternatives, are beginning to emerge. Historical research into Islamic accounting is still in a process of development, with a range of studies based on both primary archives and manuals of accounting providi...

  14. Tanzania : Accounting and Auditing

    World Bank

    2005-01-01

    This report provides an assessment of accounting and auditing practices within the context of the Tanzania institutional framework, to ensure the quality of corporate financial reporting. Various weaknesses and encouraging advancements were identified in the course of the review. Company legislation is outdated. A revised Act provides for modernized requirements but has shortcomings and is still not effective. Some laws specify particular accounting requirements that do not align with Interna...

  15. Civil Society and Accountability

    Kaldor, Mary

    2002-01-01

    The paper provides a brief historical overview of the concept of civil society and the relevance of different meanings to the notion of 'voice' as it relates to poor people. It outlines civil society actors that might be helpful in clarifying different forms of accountability. And in the last section, it draws some conclusions and policy recommendations about the accountability of different types of civil society groups.

  16. Essays in Financial Accounting

    Jiao, Tao

    2009-01-01

    textabstractThis dissertation aims to contribute to the literature about the quality of accounting information by investigating its interaction with institutional factors (i.e., their external environment) in which firms operate, such as industry and stock exchange. The research topics of this dissertation include the motivation of earnings management (chapter 2), the consequence of accounting frauds on the failure rate of IPO firms (chapter 3) and the effectiveness of actions taken by standa...

  17. Financial Risk Management Accounting

    Tetyana Kaminska; Olena Kolesnikova

    2014-01-01

    Active market economy involves various risks for market players. A particular place due to the specifics and significance within the risk classification system belongs to financial risks. In legislative instruments the issue of risks is considered superficially. Accounting Regulation does not contain any provisions on risks accounting and those of their consequences, as well as any clarification on providing relevant information to managers at different levels and other stakeholders. However,...

  18. Centralization and political accountability

    Hindriks, Jean; Lockwood, Ben

    2004-01-01

    In this paper we abstract from the usual gains and costs of decentralization (e.g. preference matching, spillovers and economies of scale). Instead we compare the political accountability of decentralized governments relative to centralized ones when there is a risk of "bad" governance. We study both the selection and incentive effects of accountability. A key aspect of centralization is to make the politician answerable to multiple constituencies subject to a common budget constraint. Our ma...

  19. Outsourcing Company Accounting

    Mihalache D. Arsenie-Samoil

    2011-01-01

    Taking into account both the development of information and communication technology and the effects of the current recession on global economy, outsourcing company services has been booming all over the world as it is regarded as a way to meet the strategic goals of cutting costs, improving the satisfaction of the clients’ expectations, and of increasing company efficiency and effectiveness. The paper aims at presenting the current issues of outsourcing accounting professional services and I...

  20. Accounting: Continuity and Transition

    Shyam NMI Sunder

    2001-01-01

    This study considers accounting in the new information economy. The basic framework of accounting for firms reflects a set of contracts and it helps define, implement and enforce these contracts. This framework is stable, and unlikely to change soon. However, the new information technology has been transforming the markets in which firms operate, and opening up new markets. We use a taxonomy identified with Hatfield (1924) and based on markets for managerial talent, investment capital and pro...

  1. Dynamic Virtual Credit Card Numbers

    Molloy, Ian; Li, Jiangtao; Li, Ninghui

    Theft of stored credit card information is an increasing threat to e-commerce. We propose a dynamic virtual credit card number scheme that reduces the damage caused by stolen credit card numbers. A user can use an existing credit card account to generate multiple virtual credit card numbers that are either usable for a single transaction or are tied with a particular merchant. We call the scheme dynamic because the virtual credit card numbers can be generated without online contact with the credit card issuers. These numbers can be processed without changing any of the infrastructure currently in place; the only changes will be at the end points, namely, the card users and the card issuers. We analyze the security requirements for dynamic virtual credit card numbers, discuss the design space, propose a scheme using HMAC, and prove its security under the assumption the underlying function is a PRF.

  2. INTERNATIONAL ACCOUNTING TREATMENT REGARDING REVENUE

    ECOBICI NICOLAE

    2014-08-01

    Full Text Available This paper discusses the news on international accounting treatments of revenue arising from the extensive process of convergence between IASB and FASB that began in 2002. The starting point of this approach is to identify the treatments currently applicable to income. Finally we presented a summary of the main provisions of the new standard IFRS 15 “Revenue from Contracts with Customers”, which replaces IAS 11 and IAS 18 (as well as a number of SIC and IFRIC interpretations required to be applied from January 1, 2017, emphasizing the potential impact on entities.

  3. Consequences of Accounting Standards

    Cai Mingyue

    2009-01-01

    The first part of this article consists in attempting to highlight the importance of concerning about the economic consequences and introducing the foundation of economic consequence theory, proposing that the accounting standard is not only a kind of technical standard, it also has the economic consequences, so it becomes the object which all quarters special interest group gambles to get latent profit. After general characterization of the economic consequences in the second part, the article gives a description of the influences the change of accounting standards bring to the government, the ordinary investors and creditors, the auditors, and the enterprise, establishing a framework that how those groups react as the economic consequences in the third part. The fourth section compare technical theory and accounting standards theory, links the basic norms of accounting such as conservatism, relevance and reliability to the methods of escaping the harm of economic consequences, then proposes some specific methods in the formuhtion of accounting standard. Finally, the article utilizes the methods to settle the problems appearing in Chinese market.

  4. Accounting for Universities’ Impact

    Perkmann, Markus; Fini, Riccardo; Ross, Jan-Michael;

    2015-01-01

    We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...... not accounting for independent activities. However, with the exception of consulting, we find no significant differences between individuals involved in supported (university-recorded) and independent activity, respectively. Our study contributes to work concerned with developing appropriate and...

  5. Generational Accounting in Iran

    Mahdi Salehi

    2013-09-01

    Full Text Available The aim of this paper is to study of the generation accounts for Iranian’s generation. We applied the method of Auerbach, Gokhale and Kotlihoff (1991 on the period 1967-2008 in Iran. Our calculation shows with compare to industrial countries, fiscal burden for Iranian’s population is very chip and that depend on fiscal system in Iran. Except the recent years the rate of tax in Iran has been very low. The generation account for the old people (40 olds is 2117 $ but the future generation (t+1 is 36985 $. The share of male and female, during the years, in this burden is similar. Fiscal burden for Iranian’s generation is low but this population should support other burden that calls inflation. Because when the government do not receive the tax income, a low generation account transfer to price general level.

  6. Global Account Management

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

    Global account management (GAM) has become a critical issue for many multinational corporations that compete in a fast changing global market environment. In this article, we approach GAM from a benchlearning perspective, synthesize selected literature and examine case studies in order to underline...... the importance of multilevel relationships in strategic business-to-business relationships. The purpose of this study is to address various issues related to multilevel relationships in strategic partnerships (e.g. the recruitment of the global account manager and his supporting team, turf wars and...

  7. Generational Accounting in Iran

    Mahdi Salehi; Mahdi Behnameh; Monireh Najayian

    2013-01-01

    The aim of this paper is to study of the generation accounts for Iranian’s generation. We applied the method of Auerbach, Gokhale and Kotlihoff (1991) on the period 1967-2008 in Iran. Our calculation shows with compare to industrial countries, fiscal burden for Iranian’s population is very chip and that depend on fiscal system in Iran. Except the recent years the rate of tax in Iran has been very low. The generation account for the old people (40 olds) is 2117 $ but the future generation (t+1...

  8. 47 CFR 32.20 - Numbering convention.

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Numbering convention. 32.20 Section 32.20 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.20 Numbering convention. (a) The number...

  9. 4 CFR 83.9 - Social Security number.

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Social Security number. 83.9 Section 83.9 Accounts... number. (a) GAO may not require individuals to disclose their Social Security Number (SSN) unless... what statutory or other authority such number is solicited, and what uses will be made of it....

  10. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    2010-04-01

    ... accounts receivable. (a) This account must include amounts due the service company upon open accounts... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 143, Other accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL...

  11. Accounting outsourcing and some problems of selected software for accounting

    Turková, Lenka

    2009-01-01

    Diploma thesis on Accounting outsourcing and key problems of selected software for accounting deals with the accounting outsourcing. Work focuses here on the question of the proper selection of an accounting firm and on the conditions of cooperation with it. In this work the reader is also acquainted with some software for accounting and with their advantages and disadvantages.

  12. Excel in the Accounting Curriculum: Perceptions from Accounting Professors

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

    Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

  13. 18 CFR 367.2320 - Account 232, Accounts payable.

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232,...

  14. Accounting and Audit Versus Global Economic Crisis

    Elefterie Liana; Ruse Elena

    2010-01-01

    The spillover of the credit crisis into a broader global economic downturn brings with it a number of accounting and financial reporting related issues and risks in financial audit area. In their run to show a big profit, in order to attract investors, the assets were over valuated by the companies and validated by the financial auditors. The key problem is the true and fair value shown in financial statements. Thus, financial auditors are the ones to legitimate the accounting information out...

  15. Finanical and Tax Accounting: Transparency and 'Truth'

    Judith Freedman

    2007-01-01

    In the USA there have been calls for greater conformity between the rules producing tax accounts and those used for financial reporting purposes. A number of benefits are claimed for this so-called ‘book-tax conformity’, including reduced compliance costs and better opportunities for monitoring. In Europe, the debate around use of the financial accounts for tax purposes has arisen from a different conceptual starting point as well as differences in surrounding circumstances. Linkage between t...

  16. Croatia : Accounting and Auditing

    World Bank

    2002-01-01

    This report is based on an assisted self-assessment of accounting and auditing standards and practices in Croatia conducted under the management of a National Steering Committee consisting of representatives form government and the private sector. The self-assessment exercise, complemented by due diligence by Bank staff, specifically focused on the strengths and weaknesses of the instituti...

  17. Mongolia : Accounting and Auditing

    World Bank

    2008-01-01

    This report provides an assessment of corporate sector accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Mongolia. For purposes of this report, the corporate sector includes all private sector and state-owned enterprises. The report uses International Financial Reporting Standards (IFRS) and International Standards on Au...

  18. Service Science And Accounting

    Stephen G. Kerr

    2011-05-01

    Full Text Available The evolution of a new discipline of service science will creatively disturb the relationship between more established business disciplines.  Each discipline is not an independent silo.  As a result the purpose of this paper was to explore, at this early stage, how the new discipline may create opportunities for interdisciplinary scholarship.  The specific purpose of this paper was to explore how service science might interact with the scholarly and professional practice of accountingAccounting practice is dominated by a stewardship proposition.  The stewardship proposition is a problem because typical service science investments will receive unfavorable treatment.  Accounting’s other major proposition is valuation.  Areas of opportunity for positive contributions from a service science approach are discussed.  Service science, as viewed through an accounting lens, will have to find ways to overcome measurement and reporting methods that will not afford service science investments the full benefit of their strategic potential.  Several avenues for research into ways service science can improve accounting scholarship are suggested.

  19. Student Attendance Accounting Manual.

    Freitas, Joseph M.

    In response to state legislation authorizing procedures for changes in academic calendars and measurement of student workload in California community colleges, this manual from the Chancellor's Office provides guidelines for student attendance accounting. Chapter 1 explains general items such as the academic calendar, admissions policies, student…

  20. Biodiversity and national accounting

    Hamilton, Kirk

    2013-01-01

    Biodiversity, a property of natural areas, provides a range of benefits to the economy including bioprospecting rents, knowledge and insurance, ecotourism fees, and ecosystem services. Many of these values can be broken out in the System of National Accounts, leading to better estimates of the economic losses when natural areas are degraded or destroyed. Developing countries harbor the gre...

  1. Hungary : Accounting and Auditing

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Hungary using International Financial Reporting Standards (IFRS),International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks. It also draws on ...

  2. Accounting 202, 302.

    Manitoba Dept. of Education, Winnipeg.

    This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

  3. Planning for Accountability.

    Cuneo, Tim; Bell, Shareen; Welsh-Gray, Carol

    1999-01-01

    Through its Challenge 2000 program, Joint Venture: Silicon Valley Network's 21st Century Education Initiative has been working with K-12 schools to improve student performance in literature, math, and science. Clearly stated standards, appropriate assessments, formal monitoring, critical friends, and systemwide accountability are keys to success.…

  4. Accounting for Organizational Innovations

    Waldorff, Susanne Boch

    2013-01-01

    institutional logics to account for their creation of three different organizational innovations. While the concept of ‘institutional logic’ helped exploring the legitimizing social meanings embedded in the national reform and locally, the concept of ‘translation’ from actor-network theory shed light on the...

  5. Accountability for Productivity

    Wellman, Jane

    2010-01-01

    Productivity gains in higher education won't be made just by improving cost effectiveness or even performance. They need to be documented, communicated, and integrated into a strategic agenda to increase attainment. This requires special attention to "accountability" for productivity, meaning public presentation and communication of evidence about…

  6. School Autonomy and Accountability

    Arcia, Gustavo; MacDonald, Kevin; Patrinos, Harry Anthony; Porta, Emilio

    2011-01-01

    The objective of this paper is to present an assessment scale for benchmarking school autonomy and accountability. This scale is one of the tools being developed under system assessment and benchmarking for education results (SABER) initiative created by the World Bank as part of its education strategy. The purpose of this scale is to reinforce the monitoring and evaluation of education sy...

  7. 77 FR 50718 - Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting...

    2012-08-22

    ...: Accounting System and Financial Capability Questionnaire ACTION: 30-Day Notice of Information Collection...: Accounting System and Financial Capability Questionnaire. (3) Agency form number 7120/1. Component...

  8. DO LITHUANIAN HIGHER EDUCATION ACCOUNTING PROGRAMS REFLECT ACCOUNTING HARMONIZATION IN THE EU?

    Dalia Kaupelyte

    2014-07-01

    in number of analyzed programs.  A number of Professional Bachelor’s programs even offer specialization in this area.  Results of the research allow us to conclude that colleges have their niche in preparing accounting specialist for local labor market and their positioning is relatively strong, concerning public sector accounting.  Meanwhile first and second level universities’ programs could be strengthened toward international accounting to provide labor market with professionals in this area. 

  9. Understanding oil-industry accounting practices. [Pamphlet

    1981-01-01

    The purpose of this booklet is to explain briefly some of the accounting practices, most of which are common to all industries, that are most often asked about in relation to oil-company financial reports and to explain those that are unique to the oil industry. The topics covered are: profits and profitability, where the numbers come from, oil-industry accounting, the difference between financial and tax accounting, deferred taxes, depreciation, deferred taxes from depreciation, deferred taxes from drilling, depletion, percentage depletion for taxes, inventory valuation, inventory profits, the profits of affiliated companies, the geographic split of earnings, foreign tax credits, and investment tax credits.

  10. CONDITIONING ON ACCOUNTING MODELS, APPLICATION AND OFFER OF ACCOUNTING INFORMATION

    Assoc. Prof. Valeriu Brabete Ph.D

    2010-01-01

    The accounting classification make nothing else than suggest how diverse the regulations and the accounting practices. In spite of the differences existing between the national accounting systems, there are still numerous cultural, social, political and of other nature conditions, that allow us to integrate them, at a global level, of two great accounting orientations, that represent nothing else than two models of requesting accounting information, generically named the accounting model of t...

  11. STRATEGIC MANAGEMENT ACCOUNTING – A MESSIAH FOR MANAGEMENT ACCOUNTING?

    Haider Shah; Ali Malik; Muhammad Shaukat Malik

    2011-01-01

    When management accounting was introduced as an advanced version of cost accounting after second world war its early advocates had claimed that it would make accounting more useful in assisting managers in their decision making function. As the discipline has failed to live up to the promise now strategic management accounting has been presented as a messiah for the discipline of accounting. New promises have been made that while the traditional management accounting failed to make use of st...

  12. Accounting Specifics of Foreign Currency Settlements with Persons Accountable

    Oksana Mykhasyk

    2014-01-01

    The article covers individual aspects of organizing analytical accounting of foreign currency payments for persons accountable at the enterprises of Ukraine. Issues of foreign currency settlements with persons accountable and other debtors have been considered. The need for inclusion of all accounts into monetary items of accounting has been reasoned. The focus has been made on the feasibility of making the amendments into the Accounting Regulation (Standard) 21 – The Effects of Changes in ...

  13. Iowa Community Colleges Accounting Manual.

    Iowa State Dept. of Education, Des Moines. Div. of Community Colleges and Workforce Preparation.

    This document describes account classifications and definitions for the accounting system of the Iowa community colleges. In view of the objectives of the accounting system, it is necessary to segregate the assets of the community college according to its source and intended use. Additionally, the accounting system should provide for accounting by…

  14. Evaluation of accountability measurements

    The New Brunswick Laboratory (NBL) is programmatically responsible to the U.S. Department of Energy (DOE) Office of Safeguards and Security (OSS) for providing independent review and evaluation of accountability measurement technology in DOE nuclear facilities. This function is addressed in part through the NBL Safegaurds Measurement Evaluation (SME) Program. The SME Program utilizes both on-site review of measurement methods along with material-specific measurement evaluation studies to provide information concerning the adequacy of subject accountability measurements. This paper reviews SME Program activities for the 1986-87 time period, with emphasis on noted improvements in measurement capabilities. Continued evolution of the SME Program to respond to changing safeguards concerns is discussed

  15. Accounting as an Engine

    Revellino, Silvana; Mouritsen, Jan

    2015-01-01

    This paper explores the relationships between calculative practices and innovative activities. It investigates how calculative practices such as accounting develop knowledge that functions as an engine (MacKenzie, 2006) for innovation. This is an attempt at exploring the role of accounting through...... its performative effects so that, rather than only describing the world, it also helps to change it. The thesis is that calculative practices are engines involved in luring actors into doing new things by their ability to inspire them to ask new questions and to see new opportunities. As engines...... calculative practices are engines helping to bring this drift along. In the case of Telepass, which is a technology that is designed both for managing motorists’ behaviour and accumulating traces about such behaviour, the innovation was able to influence and recreate the engine anew. This story explains how...

  16. Efforts toward Offender Accountability

    Kerry Beldin; Allison Lauritsen; Henry D'Souza; Bob Moyer

    2015-01-01

    In 1996, a coordinated community response (CCR) was formally established in a mid-sized Midwestern city to improve the criminal justice response to intimate partner violence (IPV). Data for this study included all IPV-related incidents to which the local police department responded since the establishment of the CCR for a fourteen year period. Effective CCRs provide for IPV offender accountability through citation and prosecution of IPV-related crimes. Concerns about demographic variables aff...

  17. Developing Key Account Managers

    Millman, T; Wilson, K

    1995-01-01

    Key account management (KAM) in industrial and business-to-business markets has its roots in sales management where it has long been recognised that customers of strategic importance require special treatment. More recently, growing interest among academics and practitioners in relationship marketing has forced KAM centre stage as one of the few seemingly tried/tested approaches to customer retention and development. This trend, however, has exposed three inter-related problems for the adopti...

  18. Basic Financial Accounting

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects......: business entities, the transformation process, types of businesses, stakeholders, legislation, the annual report, the VAT system, double-entry bookkeeping, inventories, and year-end cast flow analysis....

  19. Accounting for China's Growth

    Brandt, Loren; Zhu, Xiaodong

    2010-01-01

    China has achieved impressive growth over the last three decades. However, there has been debate over the sources of the growth, and the role of the intensive versus extensive margin. Growth accounting exercises at the aggregate level (Rawski and Perkins, 2008; Bosworth and Collins, 2008) suggest an equal role for both. For the non-agricultural sector, there have been doubts about the contribution of TFP improvements to growth. For the period between 1978 and 1998, Young (2003) stresses the r...

  20. Accounting for California Water

    Escriva-Bou, Alvar; McCann, Henry; Hanak, Ellen; Lund, Jay; Gray, Brian

    2016-01-01

    Understanding California’s water balance sheet—how much there is, who has claims to it, and what is actually being “spent”—is key to effectively managing the state’s limited water supply in support of a healthy economy and environment. The latest drought has spotlighted serious gaps in California’s water accounting system. California is a large, geographically diverse state, and its water systems are physically interconnected and institutionally fragmented. Water infrastructure connects the s...

  1. Accounting and Economic Theory

    Martin Shubik

    2003-01-01

    This paper deals with the changing relationship between economic theory and accounting practice and theory. It argues that many of the basic problems encountered in practice cannot be avoided in any attempt to construct an economic theory adequate to handle dynamics. In particular problems of timing become critical. furthermore, there are several critical problems concerning profit maximization, the nature of the rate of interest, agency problems within the firm and the payment of dividends w...

  2. Managing global accounts.

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle. PMID:17886487

  3. ENVIRONMENTAL FINANCIAL ACCOUNTING

    Mihai, Oana; Florentina MOISESCU

    2006-01-01

    From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting. The first is a growing demand from company stakeholders, based on an increased interest in environmental issues. Interested stakeholders are not only the consumers, but also industrial customers, financial institutions and others. For this reason, more and more companies are producing environmental re...

  4. Service Science And Accounting

    Stephen G. Kerr

    2011-01-01

    The evolution of a new discipline of service science will creatively disturb the relationship between more established business disciplines.  Each discipline is not an independent silo.  As a result the purpose of this paper was to explore, at this early stage, how the new discipline may create opportunities for interdisciplinary scholarship.  The specific purpose of this paper was to explore how service science might interact with the scholarly and professional practice of accounting.  Accou...

  5. Sustainability, accounting and reporting

    Balachandran, Kashi

    2011-01-01

    The topic of business sustainability is multidisciplinary in nature, and its complexity calls for putting in place a wide variety of research approaches, such as action research, case studies, surveys, model development etc. The papers presented in this ebook represent a comprehensive overview of recent advances in this area of accounting and reporting research. It contains six papers, covering how leasing can increase environmental benefits, CSR, developing social, environmental and economic indicators for SMEs, sustainability reporting and reputation risk and others.

  6. Magic Numbers in Protein Structures

    Lindgård, Per-Anker; Bohr, Henrik

    1996-01-01

    domains. We have performed a statistical analysis of available protein structures and found agreement with the predicted preferred abundances. Furthermore, a connection between sequence information and fold classes is established in terms of hinge forces between the structural elements.......A homology measure for protein fold classes has been constructed by locally projecting consecutive secondary structures onto a lattice. Taking into account hydrophobic forces we have found a mechanism for formation of domains containing magic numbers of secondary structures and multipla of these...

  7. CHINA ACCOUNTING REVIEW(CAR)

    2007-01-01

    China Accounting Review(CAR)is a new accounting journal in Chinese,spon- sored by Peking University,Tsinghua University,Beijing National Accounting Insti- tute and ten more universities,and published by the Peking University Press.

  8. STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI

    David Sukardi Kodrat

    2006-01-01

    Full Text Available Generally, Financial Statements are based on Historical Cost Accounting (HCA that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting and Constant Dollar Accounting or General Price Level Accounting (GPLA. GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. Financial statements made by GPLA are comparing to financial statements made by HCA. Both of financial statements are analysis with NOD (Number of Dollar attribute to know that financial statements are interpretative and analysis with COG (Command of Good attribute to know that financial statements are relevant. Abstract in Bahasa Indonesia : Laporan keuangan disusun berdasarkan metode Historical Cost Accounting (HCA yang menggunakan asumsi nilai tukar stabil. Beberapa metode akuntansi yang memperhitungkan perubahan nilai tukar seperti Current Cost Accounting (Replacement Cost Accounting dan Constant Dollar Accounting atau General Price Level Accounting (GPLA. GPLA menyajikan komponen laporan keuangan berdasarkan penyesuaian rupiah dengan daya beli tanpa mengubah prinsip-prinsip akuntasi konvensional. Laporan keuangan yang disusun dengan GPLA dapat diperbandingkan dengan laporan keuangan berdasarkan HCA. Dengan analisa NOD (Number of Dollar dan COG (Command Over Good attribute menunjukkan bahwa laporan keuangan berdasarkan GPLA lebih interpretatif dan lebih relevan. Kata Kunci: Laporan Keuangan, Historical Cost Accounting, General Price Level Accounting, NOD attribute, COG attribute.

  9. Accountability report - fiscal year 1997

    This document contains the US NRC's accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement

  10. CREATIVE ACCOUNTING AND FISCAL FRAUD

    IMBRESCU CARMEN MIHAELA

    2012-05-01

    Full Text Available This study suggests to highlight the fact that accounting information does not succeed reflecting the real image of an entity only partially due to the manipulation of accounting data by practicing creative accounting by accountants, managers, under the careful management of auditors which certify the fact that the financial situations reflect the reality. Creative accounting has as an common goal creating a distorted image of the entity, more prosperous, misleading the information users through financial components. Handling techniques are offered by the treatments and the accounting politics recommended by the national accounting standards and International Accounting standards.

  11. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    2010-04-01

    ... accounts receivable. (a) This account must include amounts due from customers for service, and for... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 142, Customer accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL...

  12. Teaching Elementary Accounting to Non-Accounting Majors

    Lloyd, Cynthia B.; Abbey, Augustus

    2009-01-01

    A central recurring theme in business education is the optimal strategy for improving introductory accounting, the gateway subject of business education. For many students, especially non-accounting majors, who are required to take introductory accounting as a requirement of the curriculum, introductory accounting has become a major obstacle for…

  13. New Frontiers: Training Forensic Accountants within the Accounting Program

    Ramaswamy, Vinita

    2007-01-01

    Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

  14. Financial Accountant Versus Managerial Accountant in the Hotel Business System

    Ivana Zubac

    2012-01-01

    Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.

  15. Cost accounting in ECN

    A five year planning is made in which the available money is distributed to the expected programmes. This five year plan is used as basis for working plan and budget for the next year. In the working plan all financial means are divided into kinds of costs, cost centres and cost units. Based on this working plan and the relevant budgets the tariffs are calculated per working centre (cost centre). The tariffs are fixed for a whole year. Up till now these tariffs are also basis for the cost unit accounting at the end of the year together with the results of the time registration. The estimated work shop services for the working centres are included in the tariffs. For the allocation of overhead costs ECN uses dynamic keys. Depreciation costs with respect to instruments, investments etc. are determined per working centre according to a computer programme. The cost unit related costs are charged directly to cost unit. This implies that project related in instruments are looked upon as running costs. In the future we will try to refine the present cost accounting system still further in this way that we will look upon a cost centre as a profit centre. Furthermore we will try to analyse the tariff and calculation deviations and under/over occupation deviations afterwards (post calculation). The information provided to the management knows a hierachic construction: project information to projectleader, programme (compound projects) information to programme coordinator, cost centre summary to department heads, attention area (compound programme) information to programme coordinator and managing director, ECN research (compound attention areas) information to general management, information re kind of costs to relevant persons, f.e. surveys of expenditure for part time personnel to personnel bureau. The information is provided by the department of Finance and Administrative Organisation. The entire scope of cost accounting is the responsibility of the head of the department

  16. Total quality accounting

    Andrijašević Maja

    2008-01-01

    Full Text Available The focus of competitive "battle" shifted from the price towards non-price instruments, above all, towards quality that became the key variable for profitability increase and achievement of better comparative position of a company. Under such conditions, management of a company, which, according to the established and certified system of total quality, strives towards achieving of a better market position, faces the problem of quality cost measurement and determination. Management, above all, cost accounting can help in solving of this problem, but the question is how much of its potential is being used for that purpose.

  17. ENVIRONMENTAL FINANCIAL ACCOUNTING

    Oana MIHAI

    2006-01-01

    Full Text Available From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting. The first is a growing demand from company stakeholders, based on an increased interest in environmental issues. Interested stakeholders are not only the consumers, but also industrial customers, financialinstitutions and others. For this reason, more and more companies are producing environmental reports, but these are often low on data content, which adversely affects company credibility on environmental issues.

  18. Decentralisation, managerialism and accountability:

    Robinson, Sarah

    2015-01-01

    Educational reforms have largely been analysed from the perspective of the effects on students, teachers and schools, their practices and performance. While there is also a large body of literature that draws on the rhetoric and discourses found in policy documents, there has been little attention...... people inside an Australian state education administration during the time when the organisation was being restructured. It examines how decentralisation, managerialism and accountability result in the loss of professional expertise. This study contributes to the literature on the neo-liberalisation of...

  19. Accounting for Growth

    Jeremy Greenwood; Boyan Jovanovic

    2000-01-01

    A satisfactory account of the postwar growth experience of the United States should be able to come to terms with the following three facts: 1. Since the early 1970's there has been a slump in the advance of productivity. 2. The price of new equipment has fallen steadily over the postwar period. 3. Since the mid-1970's the skill premium has risen. Variants of Solow's (1960) vintage-capital model can go a long way toward explaining these facts, as this paper shows. In brief, the explanations a...

  20. Accounting for Non-Accounting Students: What Affects Their Performance?

    Suhaiza Ismail; Nurkamariah Kasim

    2012-01-01

    This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course for a semester. The factors considered are gender, prior academic performance, year of study and learning approaches adopted which include deep, surface and strategic approaches. Using multiple re...

  1. Environmental Accounting – A New Challenge for the Accounting System

    Hajnalka Ván

    2012-01-01

    The appearance of environmental problems impacts every area of science globally, as a result, accounting has to answer these challenges as well, one way of which is environmental accounting. The main aim of the study is explore the roots and the tendencies of the development of environmental accounting. In addition, environmental accounting will also be discussed in terms of its relevance to supplementing the traditional accounting system, which topic will be concluded with an outlook on Hung...

  2. Role of Management Accounting in Accounting in General

    Oleksandr Panadiy

    2015-01-01

    The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown that the first institutional factors concomitant with division of general theory of accounting into financial and management components were development of forms of business and implementation of accounting standards and manua...

  3. Child-responsive Accountability: Lessons from social accountability

    Lena Thu Phuong Nguyen

    2013-01-01

    This paper links the concept and practice of accountability with child rights, by asking: (1) What accountability means when children are the rights holders, and whose role is it to exact that accountability? (2) What are the assumptions underpinning social accountability, and how can they be revised from the child-rights perspective? (3) How do social and political dynamics at community and national levels, often not linked to child rights issues, shape accountability outcomes? The paper is ...

  4. Measuring and Assessing the Quality and Usefulness of Accounting Information

    Gergana Tsoncheva

    2014-01-01

    High quality accounting information is of key importance for a large number of users, as it influences the quality of the decisions made. Providing high quality and useful accounting information is a prerequisite for the efficiency of the enterprise. Usefulness is determined by the quality of accounting information. Measuring and assessing the quality and usefulness of accounting information are of particular importance, as these activities will not only enhance the quality of economic decisi...

  5. Accountability Is More than a Test Score

    Turnipseed, Stephan; Darling-Hammond, Linda

    2015-01-01

    The number one quality business leaders look for in employees is creativity and yet the U.S. education system undermines the development of the higher-order skills that promote creativity by its dogged focus on multiple-choice tests. Stephan Turnipseed and Linda DarlingHammond discuss the kind of rich accountability system that will help students…

  6. Diamond Fuzzy Number

    T. Pathinathan; K. Ponnivalavan

    2015-01-01

    In this paper we define diamond fuzzy number with the help of triangular fuzzy number. We include basic arithmetic operations like addition, subtraction of diamond fuzzy numbers with examples. We define diamond fuzzy matrix with some matrix properties. We have defined Nested diamond fuzzy number and Linked diamond fuzzy number. We have further classified Right Linked Diamond Fuzzy number and Left Linked Diamond Fuzzy number. Finally we have verified the arithmetic operations for the above men...

  7. Revamping High School Accounting Courses.

    Bittner, Joseph

    2002-01-01

    Provides ideas for updating accounting courses: convert to semester length; focus on financial reporting/analysis, financial statements, the accounting cycle; turn textbook exercises into practice sets for the accounting cycle; teach about corporate accounting; and address individual line items on financial statements. (SK)

  8. The International Development in Accounting

    乔志宏

    2014-01-01

    This report mainly focuses Chinese accounting system and structure.In order to analysis and evaluate the Chinese accounting system and struc-ture,a brief history of the development of Chinese accounting system will be given to know the background of Chinese accounting system development process.

  9. Switching Costs in Accounting Services

    Fatih Koç; Nisa Kıymet Şahin

    2015-01-01

    Switching cost is defined as possible costs that customers may encounter when they want to change the firm they buy service, and an important subject in terms of accounting services. Particularly, small business entrepreneurs’ not having knowledge about accounting procedures, and sharing private information with accounting firms make switching costs more important for accounting services. Thus, the aim of this study is...

  10. Issues Of Managerial Accounting Methodology

    Barulina E.V; Barulina M.S

    2012-01-01

    This article deals with management accounting, its role and objectives during financial planning process. Research of on American, German and Russian scientists are also considered. Author formulates his own definitions of aims of management accounting, highlighters that object of financial accounting have to include economic costs, economic revenue and economic added value, economic interest. More  over Author defines methods of managment accounting.

  11. Program Accounting for Indiana Schools.

    Copeland, Jack; Costerison, Dennis

    This booklet outlines the conversion of the Western Wayne (Indiana) Schools from a traditional school accounting and budgeting system to a program accounting and budgeting system. The Western Wayne Schools became the first district to adopt Indiana's new program accounting and budgeting system in 1975. The Indiana approach to program accounting is…

  12. CREATIVE ACCOUNTING AND TAX DODGING

    Doina Rada

    2012-01-01

    Creative accounting represents the way in which professional accountants, based on their knowledge, perform certain misconducts with the purpose of manipulating the figures in the annual accounts. Apparently the things are all right, but in reality the principles of accounting are completely left aside. The consequences are multiple, and we may cite among them tax dodging.

  13. ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

    VALENTIN IOAN UŞURELU

    2010-01-01

    Full Text Available Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors that influence ethical behaviour. The present research aims to show what is accounting ethics, what is the purpose of the National Code of Ethics for Professional Accountants of Romania, what is creative accounting and ethical behaviour that depends on an accountant, what are the reasons for the use of creative accounting and also what are its main practices.

  14. Do Building Up of Values Matter? An Analysis of Ethical Values of Accounting Professionals and Unethical Reporting Practices in Accounting

    Singh, Ajay Kumar; Vasudeva, Sakshi

    2013-01-01

    Accounting scandals have shaken the confidence of the investor in the companies. Large number of people lost their money in these scandals. All these scandals were attributed to false, misleading, or untruthful accounting. This undermines the role of accounting professionals who did not report material manipulations in the financial results of the company. The study attempted to find an association between ethical values of accounting professionals and their choices in ethical ...

  15. Quantitative methods in accounting research

    Marek Gruszczynski

    2009-01-01

    Quantitative methods are in frequent use in modern accounting research. The evidence may be found e.g. in the journals like “Journal of Accounting Research”, “European Accounting Review”, “Review of Quantitative Finance and Accounting” or in the Accounting Research Network in SSRN base. Paper presents a brief survey of research areas and statistical-econometric approaches in accounting research. Particular reference goes to research on corporate disclosure. Methodological component of the pap...

  16. ICT Usage by Greek Accountants

    Efstratios C. Emmanouilidis; Anastasios A. Economides

    2010-01-01

    This study investigates Greek accounting offices use of Information and Communication Technologies (ICT). Initially, a comprehensive questionnaire was developed. It contains 35 questions with multiple answers and 2 open questions tailored to the accountants. One hundred accountants’ offices in a Greek county answered the questionnaire. The findings present their current ICT infrastructure and their use of ICT and accounting e-services. Greek accounting offices have made improvements in adop...

  17. Accountability in Public Policy Partnerships

    Steets, Julia

    2010-01-01

    "Public-private partnerships have become an important tool for delivering essential public goods, but critics fear that they erode public accountability. Making partnerships more accountable requires a clear understanding of what accountability means for partnerships and which mechanisms can be used to strengthen it. Accountability in Public Policy Partnerships develops a new model of accountability based on principal-agent theory. This model provides a firm normative foundation for accou...

  18. On classifying digital accounting documents

    Chih-Fong, Tsai

    2007-01-01

    Advances in computing and multimedia technologies allow many accounting documents to be digitized within little cost for effective storage and access. Moreover, the amount of accounting documents is increasing rapidly, this leads to the need of developing some mechanisms to effectively manage those (semi-structured) digital accounting documents for future accounting information systems (AIS). In general, accounting documents contains such as invoices, purchase orders, checks, photographs, cha...

  19. Financial accounting for radiology executives.

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice. PMID:17411806

  20. Creative accounting and fiscal fraud

    IMBRESCU CARMEN MIHAELA; HATEGAN CAMELIA DANIELA

    2012-01-01

    This study suggests to highlight the fact that accounting information does not succeed reflecting the real image of an entity only partially due to the manipulation of accounting data by practicing creative accounting by accountants, managers, under the careful management of auditors which certify the fact that the financial situations reflect the reality. Creative accounting has as an common goal creating a distorted image of the entity, more prosperous, misleading the information users thro...

  1. Economic theory and national accounting

    Bos, Frits

    1995-01-01

    This paper describes the relationship between economic theory and national accounting. This relationship is often misunderstood, by economic theorists and national accountants alike. Attention is drawn to the consistency required in a national accounting system, to national accounts statistics as a transformation of primary data and to the fundamentally different valuation principles employed in economic theory and national accounting (foreward looking, analytic and general, versus backward l...

  2. On Legendre numbers

    Paul W. Haggard

    1985-01-01

    Full Text Available The Legendre numbers, an infinite set of rational numbers are defined from the associated Legendre functions and several elementary properties are presented. A general formula for the Legendre numbers is given. Applications include summing certain series of Legendre numbers and evaluating certain integrals. Legendre numbers are used to obtain the derivatives of all orders of the Legendre polynomials at x=1.

  3. Topological quantum numbers in the Hall effect

    Avron, J. E.; Osadchy, D.; Seiler, R.

    2003-01-01

    Topological quantum numbers account for the precise quantization that occurs in the integer Hall effect. In this theory, Kubo's formula for the conductance acquires a topological interpretation in terms of Chern numbers and their non-commutative analog, the Fredholm Indices.

  4. Trivializing number of knots

    Hanaki, Ryo

    2014-01-01

    We introduce a numerical invariant, called trivializing number, of knots and investigate it. The trivializing number gives an upper bound of unknotting number and canonical genus for knots. We present a table of trivializing numbers for up to 10 crossings knots. We conjecture that twice of the unknotting number of any positive knot is equal to the trivializing number of it and give a partial answer.

  5. Luhn Prime Numbers

    Octavian Cira

    2015-04-01

    Full Text Available The first prime number with the special property that its addition with reversal gives as result a prime number toois 229. The prime numbers with this property will be called Luhn prime numbers. In this article we intend to presenta performing algorithm for determining the Luhn prime numbers. Using the presented algorithm all the 50598 Luhnprime numbers have been, for p prime smaller than 2 · 107.

  6. LUHN PRIME NUMBERS

    Octavian Cira; Florentin Smarandache

    2015-01-01

    The first prime number with the special property that its addition with reversal gives as result a prime number toois 229. The prime numbers with this property will be called Luhn prime numbers. In this article we intend to presenta performing algorithm for determining the Luhn prime numbers. Using the presented algorithm all the 50598 Luhnprime numbers have been, for p prime smaller than 2 · 107.

  7. Creative accounting: Ethical perceptions among accounting and non-accounting students

    Gabriëls, Xavier; Van de Wiele, Patsy

    2005-01-01

    This paper seeks to investigate the level of ethical awareness, as well as the attitude towards creative accounting, among accounting and non-accounting students of the post-Enron generation. Creative accounting is in essence not illegal and investors may sometimes even benefit from its application. However, creative accounting distorts reality, which may mislead users of financial statement information and is therefore generally considered unethical. We presented students with a list of stat...

  8. A Concept of Accounting Quality from Accounting Harmonisation Perspective

    Legenzova, R

    2016-01-01

    The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide adoption of IFRS by public interest companies. However, in the EU this process is much broader and also involves efforts to harmonise accounting standards for non-listed companies and public sector organisations. Analysis of ...

  9. THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION - THE ROMANIAN ACCOUNTING ENVIRONMENT

    Cuzdriorean Dan Dacian; Albu Catalin Nicolae; Albu Nadia

    2012-01-01

    The paper analyses the relationship between accounting and taxation in the Romanian accounting environment. In this respect the paper illustrates the results of the main research conducted in the national and international literature in terms of the relationship between accounting and taxation in Romania and also the main research directions in terms of tax-accounting link. The paper concludes that the level of influence was decreased over time (de jure and de facto) as a result of changes ma...

  10. Accounting Research as a didactic tool for a accounting teaching

    Valeria Gisela Perez; Pinto Perry, Germán R.

    2016-01-01

    This paper develops a reflection about the importance of the research of accounting subjects in the professional accountants training, this importance is an attribute of research to increase the wealth of discipline under investigation, this can be converted into a skill and/or competence wich accountants are required to demonstrate in their professional practice.Furthermore, accounting is recognized by the authors as a science in constant development, being able to be investigated. This chan...

  11. Global Account Management : The art of managing international key accounts

    Weber, Sebastian

    2012-01-01

    This bachelor thesis aims at analyzing Global Account Management as an instrument for handling global business-to-business relationships between supplier and buyer. The challenges and critical success factors within Global Account Management should underline the complexity of global deals between global corporations. A deeper inside into the organizational structures identifies the background of the obstacles for Global Account Managers. The most relevant barriers in Global Account Management...

  12. Financial Accountant Versus Managerial Accountant in the Hotel Business System

    Ivana Zubac

    2012-01-01

    From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, finan...

  13. Accounting Issues: An Essay Series. Part II--Accounts Receivable

    Laux, Judith A.

    2007-01-01

    This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…

  14. Vietnamese Accounting Reform and International Convergence of Vietnamese Accounting Standards

    AnhTuan Nguyen; Guangming Gong

    2012-01-01

    Due to the economic globalization, the international convergence of accounting standards is inevitable. But thelevel of economic globalization in among of countries are not the same. There are some differences inaccounting environment in the countries. This paper studies international convergence of Vietnamese accountingstandards. Firstly, the paper summarizes of the process of Vietnam's accounting reform, second analysisdifferences between Vietnamese accounting standards and International ac...

  15. 18 CFR 367.1840 - Account 184, Clearing accounts.

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 184, Clearing accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  16. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 904, Uncollectible accounts. 367.9040 Section 367.9040 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES...

  17. Report and accounts 1992

    The directors present their report and the audited accounts of PowerGen plc for the financial year ended 29 March 1992. The Company's principal activity is the generation and sale of electricity in England and Wales. The Chairman's Statement and Chief Executive's Review, contained in the Annual Review, report on the development of the business during the financial year and the outlook for the future. They contain information about the Company's research and development activities, its commitment to ensuring that environmental implications for the business are properly identified, assessed and managed, and its arrangements with regard to health and safety and employees' welfare at work. Profit before taxation for the financial year to 29 March 1992 was Pound 359 million (an increase on the restated figure for 1990/91) of Pound 87 million or 32 per cent. After providing for taxation (Pound 117 million), and for payment of the dividend (Pound 72 million), the retained profit for the year amounted to Pound 170 million. (Author)

  18. Enriching Number Knowledge

    Mack, Nancy K.

    2011-01-01

    Exploring number systems of other cultures can be an enjoyable learning experience that enriches students' knowledge of numbers and number systems in important ways. It helps students deepen mental computation fluency, knowledge of place value, and equivalent representations for numbers. This article describes how the author designed her…

  19. Predicting Lotto Numbers

    Jørgensen, Claus Bjørn; Suetens, Sigrid; Tyran, Jean-Robert

    numbers based on recent drawings. While most players pick the same set of numbers week after week without regards of numbers drawn or anything else, we find that those who do change, act on average in the way predicted by the law of small numbers as formalized in recent behavioral theory. In particular...

  20. δ-FIBONACCI NUMBERS

    Damian Slota; Roman Witula

    2009-01-01

    The scope of the paper is the definition and discussion of the polynomial generalizations of the {sc Fibonacci} numbers called here $delta$-{sc Fibonacci} numbers. Many special identities and interesting relations for these new numbers are presented. Also, different connections between $delta$-{sc Fibonacci} numbers and {sc Fibonacci} and {sc Lucas} numbersare proven in this paper.

  1. Tropical Real Hurwitz numbers

    Markwig, Hannah; Rau, Johannes

    2014-01-01

    In this paper, we define tropical analogues of real Hurwitz numbers, i.e. numbers of covers of surfaces with compatible involutions satisfying prescribed ramification properties. We prove a correspondence theorem stating the equality of the tropical numbers with their real counterparts. We apply this theorem to the case of double Hurwitz numbers (which generalizes our result from arXiv:1409.8095).

  2. δ-FIBONACCI NUMBERS

    Damian Slota

    2009-08-01

    Full Text Available The scope of the paper is the definition and discussion of the polynomial generalizations of the {sc Fibonacci} numbers called here $delta$-{sc Fibonacci} numbers. Many special identities and interesting relations for these new numbers are presented. Also, different connections between $delta$-{sc Fibonacci} numbers and {sc Fibonacci} and {sc Lucas} numbersare proven in this paper.

  3. Introduction to number theory

    Vazzana, Anthony; Garth, David

    2007-01-01

    One of the oldest branches of mathematics, number theory is a vast field devoted to studying the properties of whole numbers. Offering a flexible format for a one- or two-semester course, Introduction to Number Theory uses worked examples, numerous exercises, and two popular software packages to describe a diverse array of number theory topics.

  4. Building Numbers from Primes

    Burkhart, Jerry

    2009-01-01

    Prime numbers are often described as the "building blocks" of natural numbers. This article shows how the author and his students took this idea literally by using prime factorizations to build numbers with blocks. In this activity, students explore many concepts of number theory, including the relationship between greatest common factors and…

  5. Distribution of prime numbers

    Ouannas, Moussa

    2011-01-01

    In this paper I present the distribution of prime numbers which was treated in many researches by studying the function of Riemann; because it has a remarkable property; its non trivial zeros are prime numbers; but in this work I will show that we can find the distribution of prime numbers on remaining in natural numbers only.

  6. Accountability report - fiscal year 1997

    NONE

    1998-04-01

    This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

  7. The Eudoxus Real Numbers

    Arthan, R. D.

    2004-01-01

    This note describes a representation of the real numbers due to Schanuel. The representation lets us construct the real numbers from first principles. Like the well-known construction of the real numbers using Dedekind cuts, the idea is inspired by the ancient Greek theory of proportion, due to Eudoxus. However, unlike the Dedekind construction, the construction proceeds directly from the integers to the real numbers bypassing the intermediate construction of the rational numbers. The constru...

  8. Corporate Accounting Policy Efficiency Improvement

    Elena K. Vorobei; Svetlana G. Sidashova

    2013-01-01

    The article is focused on the issues of efficient use of different methods of tax accounting for the optimization of income tax expenses and their consolidation in corporate accounting policy. The article makes reasoned conclusions, concerning optimal selection of depreciation methods for tax and bookkeeping accounting and their consolidation in corporate accounting policy and consolidation of optimal methods of cost recovery in production, considering business environment. The impact of the ...

  9. CONSTRUCTING ACCOUNTING UNCERTAINITY ESTIMATES VARIABLE

    Nino Serdarevic

    2012-01-01

    This paper presents research results on the BIH firms’ financial reporting quality, utilizing empirical relation between accounting conservatism, generated in created critical accounting policy choices, and management abilities in estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H) variable that presents particular internal control sys...

  10. Financial statement and final accounts

    ČERNÁ, Ilona

    2011-01-01

    The main task of accounting is to inform truthfully and accurately show business assets, the sources from which assets were acquired and the financial situation - the economic result for a certain period of time. These users will find information in public documents of final accounts, which are made statements - balance sheet, profit and loss account and the annex to these financial statements. To ensure the correctness and completeness of the data in the accounting process is an important ba...

  11. Accounting Policies Regarding Environmental Costs

    Stanciu Ionela Cornelia; Rof Letiþia Maria

    2011-01-01

    The purpose of this article is to present certain aspects regarding the involvement of accounting in the environmental issues that a company may face, to also present environmental costs and the chance to reflect them through environmental accounting. The main objectives taken into account by the article were to define the concepts of environmental costs, and to describe how environmental management accounting may be useful in determining environmental costs. The scientific demarche is based ...

  12. The Kabuki of Accounting Philosophy.

    George Mickhail

    2000-01-01

    Accounting research that is focused on understanding accounting in its organisational context, is increasingly recognising the “subjectivist” as a realm of interest distinct from the “objective” realm that previously had been its predominant concern. Accounting research has always been approached from the traditional positivist research methodology which yields results that may not give a full account of what determines and influences its organisational context. This mainstream approach gives...

  13. Issues Of Managerial Accounting Methodology

    Barulina E.V

    2012-03-01

    Full Text Available This article deals with management accounting, its role and objectives during financial planning process. Research of on American, German and Russian scientists are also considered. Author formulates his own definitions of aims of management accounting, highlighters that object of financial accounting have to include economic costs, economic revenue and economic added value, economic interest. More  over Author defines methods of managment accounting.

  14. Organization of Small Business Accounting

    Makarova, Oksana

    2012-01-01

    Along with continuing changes in the tax law, the requirements to the organization of small business accounting are changing, too. The article provides the analysis of normative legal documents governing small business accounting. The accounting requirements for small businesses of general and simplified tax accounts have been systematized. The necessity and essentiality of drawing primary documents has been grounded. The list and order of making tax registers and preparation of financial sta...

  15. CURRENT ACCOUNTING DEVELOPMENTS IN KOSOVO

    NEXHMIE VOKSHI; MIHANE BERISHA-NAMANI

    2011-01-01

    For the study of the developments in accounting in Kosovo and its prospects, it is necessary to review the current situation of the developments in accounting, the recognition and acceptance of accounting standards. It is clear that the actual and perspective development level in an affected by many factors, such as social, cultural, etc. Therefore, the main aim of the research work in this study is to give an overview of the current developments of accounting in Kosovo. To obtain the require...

  16. Empirical Studies in Financial Accounting

    X. Gkougkousi (Xanthi)

    2012-01-01

    textabstractThis dissertation contributes to the stream of literature that examines the role of accounting information in capital markets. The first two chapters deal with the economic consequences of changes in accounting regulations. The third chapter examines the relation between accounting infor

  17. An Accounting Writing Proficiency Survey

    Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.

    2011-01-01

    Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…

  18. Annual report and accounts 1994

    The Seeboard annual report presents the Chairman's Statement, the Chief Executive's review of the year, the report of the Directors, and the Auditors' report. The group profit and loss account, balance sheets, and cash flow statement are given, and accounting policies and the accounts are outlined. (UK)

  19. Standardized Testing and School Accountability

    Wiliam, Dylan

    2010-01-01

    This article explores the use of standardized tests to hold schools accountable. The history of testing for accountability is reviewed, and it is shown that currently between-school differences account for less than 10% of the variance in student scores, in part because the progress of individuals is small compared to the spread of achievement…

  20. South Africa : Accounting and Auditing

    World Bank, (WB)

    2003-01-01

    This report provides an assessment of accounting and auditing practices in South Africa, within the broader context of institutional capacity available for ensuring high-quality financial reporting. National accounting and auditing standards in South Africa are developed on the basis of international standards; but lack of legal backing for accounting standards give rise to problems. South...

  1. Accountability: new challenges, new forms

    C. van Woerkum; N. Aarts

    2012-01-01

    The general call for more accountability, affecting all western institutions, has reached the communication professionals as well. How can they cope with this new challenge? The danger is that they focus mainly on outcomes, so on performative accountability, whereas decisional accountability, meanin

  2. Green Accounts of Christianshavn (VB)

    Østerby, Peder; Pedersen, Bjørn; Jørgensen, Michael Søgaard

    1999-01-01

    The project was to develope a Green Account of 1998. It is based on public data, the questionnaries filled out by 300 residents and some interviewes.The final account of '98 included 10 subjects which follows up on the '97 account. Besides that it presents two new subjects - the marked of...

  3. 46 CFR Sec. 5 - Accounting.

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....

  4. Sri Lanka : Accounting and Auditing

    World Bank

    2004-01-01

    Sri Lanka has made considerable efforts in aligning its accounting and auditing practices with international standards to establish a high-quality corporate financial reporting system. Corporate accounting and disclosure practices, particularly for publicly traded companies, have improved over the past decade. Among forward-looking actions has been the enactment of the Sri Lanka Accounting...

  5. Accounting Systems for School Districts.

    Atwood, E. Barrett, Jr.

    1983-01-01

    Advises careful analysis and improvement of existing school district accounting systems prior to investment in new ones. Emphasizes the importance of attracting and maintaining quality financial staffs, developing an accounting policies and procedures manual, and designing a good core accounting system before purchasing computer hardware and…

  6. Confirmation tests for the material accounting during uranium test

    From the credible safeguards viewpoint for large scale reprocessing plant, an accuracy of the material accounting is one of the essential parts. Therefore Rokkasho Reprocessing Plant (RRR) has conducted a number of confirmation tests for the material accounting to provide suitable material accounting condition and to evaluate bias factors on the measurement during uranium test, such as sampling airlift effect test for Input Accountability. Tank and Output Accountability Tank, confirmation test for the tank calibration formula, and homogeneity test for powders. This report describes outlines and results of these tests. (J.P.N.)

  7. Algebraic number theory

    Jarvis, Frazer

    2014-01-01

    The technical difficulties of algebraic number theory often make this subject appear difficult to beginners. This undergraduate textbook provides a welcome solution to these problems as it provides an approachable and thorough introduction to the topic. Algebraic Number Theory takes the reader from unique factorisation in the integers through to the modern-day number field sieve. The first few chapters consider the importance of arithmetic in fields larger than the rational numbers. Whilst some results generalise well, the unique factorisation of the integers in these more general number fields often fail. Algebraic number theory aims to overcome this problem. Most examples are taken from quadratic fields, for which calculations are easy to perform. The middle section considers more general theory and results for number fields, and the book concludes with some topics which are more likely to be suitable for advanced students, namely, the analytic class number formula and the number field sieve. This is the fi...

  8. 12 CFR 561.2 - Account.

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Account. 561.2 Section 561.2 Banks and Banking... SAVINGS ASSOCIATIONS § 561.2 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or...

  9. p-adic numbers

    Grešak, Rozalija

    2015-01-01

    The field of real numbers is usually constructed using Dedekind cuts. In these thesis we focus on the construction of the field of real numbers using metric completion of rational numbers using Cauchy sequences. In a similar manner we construct the field of p-adic numbers, describe some of their basic and topological properties. We follow by a construction of complex p-adic numbers and we compare them with the ordinary complex numbers. We conclude the thesis by giving a motivation for the int...

  10. Accounting, accountants and accountability regimes in pluralistic societies: taking multiple perspectives seriously

    Hopper, Trevor; Brown, Judy; Dillard, Jesse

    2015-01-01

    Purpose – The purpose of this paper is to synthesize work in the emerging field of how accounting and accountability can be reoriented to better promote pluralistic democracy which recognizes and addresses differentials in power, beliefs and desires of constituencies. An agenda for future research and engagement is outlined, drawing on this and insights fromother papers in this special issue of the Accounting, Auditing and Accountability Journal (AAAJ) aimed at taking multiple per...

  11. Why good accountants do bad audits.

    Bazerman, Max H; Loewenstein, George; Moore, Don A

    2002-11-01

    On July 30, President Bush signed into law the Sarbanes-Oxley Act addressing corporate accountability. A response to recent financial scandals, the law tightened federal controls over the accounting industry and imposed tough new criminal penalties for fraud. The president proclaimed, "The era of low standards and false profits is over." If only it were that easy. The authors don't think corruption is the main cause of bad audits. Rather, they claim, the problem is unconscious bias. Without knowing it, we all tend to discount facts that contradict the conclusions we want to reach, and we uncritically embrace evidence that supports our positions. Accountants might seem immune to such distortions because they work with seemingly hard numbers and clear-cut standards. But the corporate-auditing arena is particularly fertile ground for self-serving biases. Because of the often subjective nature of accounting and the close relationships between accounting firms and their corporate clients, even the most honest and meticulous of auditors can unintentionally massage the numbers in ways that mask a company's true financial status, thereby misleading investors, regulators, and even management. Solving this problem will require far more aggressive action than the U.S. government has taken thus far. What's needed are practices and regulations that recognize the existence of bias and moderate its effects. True auditor independence will entail fundamental changes to the way the accounting industry operates, including full divestiture of consulting and tax services, rotation of auditing firms, and fixed-term contracts that prohibit client companies from firing their auditors. Less tangibly, auditors must come to appreciate the profound impact of self-serving biases on their judgment. PMID:12422793

  12. Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2009.

    Fronstin, Paul

    2010-06-01

    ASSET LEVELS GROWING: In 2009, there was $7.1 billion in consumer-driven health plans (CDHPs), which include health savings accounts (or HSAs) and health reimbursement arrangements (or HRAs), spread across 5 million accounts. This is up from 2006, when there were 1.2 million accounts with $835.4 million in assets, and 2008, when 4.2 million accounts held $5.7 billion in assets. AVERAGE ACCOUNT BALANCE LEVELING OFF: Increases in average account balances appear to have leveled off. In 2006, account balances averaged $696. They increased to $1320 in 2007, a 90 percent increase. Account balances averaged $1356 in 2008 and $1419 in 2009, 3 percent and 5 percent increases, respectively. TYPICAL ENROLLEE: The typical CDHP enrollee was more likely than traditional plan enrollees to be young, unmarried, higher-income, educated, and exhibit healthy behavior. No differences were found between CDHPs enrollees and traditional plan enrollees with respect to gender, race, and presence of children. MORE ROLLOVERS: Overall, the number of people with a rollover, as well as the total level of assets being rolled over, have been increasing. The average rollover increased from $592 in 2006 to $1295 in 2009. DIFFERENCES IN ACCOUNT BALANCES: Men tend to have higher account balances than women, account balances increase with household income, education has a significant impact on account balances independent of income and other variables, and no statistically significant differences in account balances were found by smoking, obesity, or the presence of chronic health conditions. Individuals who developed a budget to manage their health care expenses had a higher account balance ($1726) than those who did not ($1428), but otherwise, no statistically significant differences in average account balances were found between individuals who exhibited various aspects of cost-conscious decision-making behaviors and those who did not. DIFFERENCES IN ROLLOVER AMOUNTS: Men rolled over more money than

  13. History of Catalan numbers

    Pak, Igor

    2014-01-01

    We give a brief history of Catalan numbers, from their first discovery in the 18th century to modern times. This note will appear as an appendix in Richard Stanley's forthcoming book on Catalan numbers.

  14. About Bernoulli's Numbers

    Bencze, Mihaly; Smarandache, Florentin

    2008-01-01

    In this article we present a simple proof of Borevich-Shafarevich's method to compute the sum of the first n natural numbers of the same power. We also prove several properties of Bernoulli's numbers.

  15. Fibonacci Numbers and Identities

    Lang, Cheng Lien; Lang, Mong Lung

    2013-01-01

    By investigating a recurrence relation about functions, we first give alternative proofs of various identities on Fibonacci numbers and Lucas numbers, and then, make certain well known identities visible via certain trivalent graph associated to the recurrence relation.

  16. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    2012-07-25

    ... Harmonization Rule. The final rule was published at 76 FR 81296 on December 27, 2011. Generally, the technical... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost...

  17. Ethics education in management accounting studies: evidence from business schools in Ghana

    Nsor-Ambala, Randolph; Onumah, Joseph M.

    2015-01-01

    Management accounting in recent times, and perhaps rightly so, has begun to gain recognition as a profession separate and complimentary to financial accounting. Evidence exists to suggest that management accountants are exposed to a unique set of ethical challenges within industry and that a significant high number of management accountants have engaged in unethical practices in performing their jobs. For the accounting profession as a whole, the growing number of corporate failures has creat...

  18. Number Relationships in Preschool

    Jung, Myoungwhon

    2011-01-01

    When a child understands number relationships, he or she comprehends the meaning of numbers by developing multiple, flexible ways of representing them. The importance of developing number relationships in the early years has been highlighted because it helps children build a good foundation for developing a more sophisticated understanding of…

  19. Estimating Large Numbers

    Landy, David; Silbert, Noah; Goldin, Aleah

    2013-01-01

    Despite their importance in public discourse, numbers in the range of 1 million to 1 trillion are notoriously difficult to understand. We examine magnitude estimation by adult Americans when placing large numbers on a number line and when qualitatively evaluating descriptions of imaginary geopolitical scenarios. Prior theoretical conceptions…

  20. Survey on fusible numbers

    Xu, Junyan

    2012-01-01

    We point out that the recursive formula that appears in Erickson's presentation "Fusible Numbers" is incorrect, and pose an alternate conjecture about the structure of fusible numbers. Although we are unable to solve the conjecture, we succeed in establishing some basic properties of fusible numbers. We suggest some possible approaches to the conjecture, and list further problems in the final chapter.

  1. Sum-Difference Numbers

    Shi, Yixun

    2010-01-01

    Starting with an interesting number game sometimes used by school teachers to demonstrate the factorization of integers, "sum-difference numbers" are defined. A positive integer n is a "sum-difference number" if there exist positive integers "x, y, w, z" such that n = xy = wz and x ? y = w + z. This paper characterizes all sum-difference numbers…

  2. Analytic number theory

    Matsumoto, Kohji

    2002-01-01

    The book includes several survey articles on prime numbers, divisor problems, and Diophantine equations, as well as research papers on various aspects of analytic number theory such as additive problems, Diophantine approximations and the theory of zeta and L-function Audience Researchers and graduate students interested in recent development of number theory

  3. Discovery: Prime Numbers

    de Mestre, Neville

    2008-01-01

    Prime numbers are important as the building blocks for the set of all natural numbers, because prime factorisation is an important and useful property of all natural numbers. Students can discover them by using the method known as the Sieve of Eratosthenes, named after the Greek geographer and astronomer who lived from c. 276-194 BC. Eratosthenes…

  4. International Accounting Standards and Changes in Accounting Terminology

    Edelmann, Gerhard

    2010-01-01

    The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentat...

  5. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    Mihaela Ungureanu

    2012-01-01

    The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant l...

  6. ENVIRONMENTAL ACCOUNTING IN AGRICULTURE: NUTRIENT ACCOUNTING AND OTHER ASPECTS

    URFI, P.; ZS BACSI; SÁRDI, K.; P POLGÁR; SOMOGYI, T.

    2002-01-01

    While traditional accounting focuses on accounting for capital assets, costs, yields valued and sold in the market, environmental accounting intends to do the same with non-marketed capital assets, costs and yields, that is, externalities. The farm level nutrient balances are based on an input-output comparison, in which the nutrients entering the farm within inputs are compared to nutrients leaving the farm within the sold products. The method considers the amounts of nutrients entering the ...

  7. Challenges of Goodwill Accounting: Including Chinese Goodwill Accounting

    Wang, Yilin

    2008-01-01

    Nowadays, with the fast development of economy goodwill has become an important intangible asset in the accounting. Goodwill has significant effects on both survival and development of the enterprise. Studying on goodwill accounting can help users with using accounting information, especially users of the outside of the enterprise to understand the real value of an enterprise. This can help an enterprise to use resources adequately and can increase the competitive capability of an enterprise ...

  8. International Accounting Standard 2 – Inventories and Czech Accounting Legislation

    Bohumil Král

    2014-01-01

    The aim of the submitted article is to describe on the basis of evaluation basis principle requirements of IAS 2 – Inventories for definition, valuation a disclosure of this part of inventories which is the subject of its solution, to compare them with the analogical requirements of the Czech accounting legislation and national accounting standards and submit suggestions for the update of the Czech accounting legislation and standards for a future. The article concludes that IAS 2 – Inventori...

  9. Accounting Relations in Bilateral Value Added Trade

    Robert Stehrer

    2013-01-01

    Abstract The increasing international fragmentation of production has triggered the development of a number of widely used indicators accounting for value added flows in the world economy. This paper generalises these measures by simultaneously considering the import side and focusing on bilateral gross and value added trade flows. It discusses how these indicators relate to each other, the role of double counting in bilateral value added trade, and aggregation issues in global value added flows...

  10. International accounting standardisation and financial stability.

    Matherat, S.

    2003-01-01

    The European Commission’s recent decision 1 to require the use of international accounting standards (IAS 2) for the preparation of the consolidated financial statements of listed companies is motivated by the very understandable and justifiable desire to improve the comparability of financial statements and achieve a level playing field. However, it raises a number of issues of principle, and some major practical difficulties. Looking beyond technical implementation issues, central bankers a...

  11. Accounting for new technology in museum exhibtions

    vom Lehn, Dirk; Heath, Christian

    2005-01-01

    Museums of fine and decorative art are increasingly introducing computer-based interpretation devices such as Personal Digital Assistants (PDAs) and information kiosks into their exhibitions. Museum managers hope that such new technology will help raise visitor numbers, attract new audiences and enhance visitors’ experience of exhibits. Yet we know little about whether museums’ investment in digital resources is “paying off.” Conventional accounting methods and techniques largely assess wheth...

  12. Examining dual accounting systems in Europe

    Macías Dorissa, Marta Pilar; Muiño Vázquez, Flora

    2011-01-01

    After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European listed companies, a number of European countries still require the use of local standards in the preparation of legal entity financial statements. This study investigates whether this requirement can be explained by a low demand for high quality financial reporting and an orientation of accounting toward the fulfilment of regulatory needs in these countries. Specifically, usi...

  13. Residual number processing in dyscalculia

    Marinella Cappelletti

    2014-01-01

    Full Text Available Developmental dyscalculia – a congenital learning disability in understanding numerical concepts – is typically associated with parietal lobe abnormality. However, people with dyscalculia often retain some residual numerical abilities, reported in studies that otherwise focused on abnormalities in the dyscalculic brain. Here we took a different perspective by focusing on brain regions that support residual number processing in dyscalculia. All participants accurately performed semantic and categorical colour-decision tasks with numerical and non-numerical stimuli, with adults with dyscalculia performing slower than controls in the number semantic tasks only. Structural imaging showed less grey-matter volume in the right parietal cortex in people with dyscalculia relative to controls. Functional MRI showed that accurate number semantic judgements were maintained by parietal and inferior frontal activations that were common to adults with dyscalculia and controls, with higher activation for participants with dyscalculia than controls in the right superior frontal cortex and the left inferior frontal sulcus. Enhanced activation in these frontal areas was driven by people with dyscalculia who made faster rather than slower numerical decisions; however, activation could not be accounted for by response times per se, because it was greater for fast relative to slow dyscalculics but not greater for fast controls relative to slow dyscalculics. In conclusion, our results reveal two frontal brain regions that support efficient number processing in dyscalculia.

  14. Residual number processing in dyscalculia.

    Cappelletti, Marinella; Price, Cathy J

    2014-01-01

    Developmental dyscalculia - a congenital learning disability in understanding numerical concepts - is typically associated with parietal lobe abnormality. However, people with dyscalculia often retain some residual numerical abilities, reported in studies that otherwise focused on abnormalities in the dyscalculic brain. Here we took a different perspective by focusing on brain regions that support residual number processing in dyscalculia. All participants accurately performed semantic and categorical colour-decision tasks with numerical and non-numerical stimuli, with adults with dyscalculia performing slower than controls in the number semantic tasks only. Structural imaging showed less grey-matter volume in the right parietal cortex in people with dyscalculia relative to controls. Functional MRI showed that accurate number semantic judgements were maintained by parietal and inferior frontal activations that were common to adults with dyscalculia and controls, with higher activation for participants with dyscalculia than controls in the right superior frontal cortex and the left inferior frontal sulcus. Enhanced activation in these frontal areas was driven by people with dyscalculia who made faster rather than slower numerical decisions; however, activation could not be accounted for by response times per se, because it was greater for fast relative to slow dyscalculics but not greater for fast controls relative to slow dyscalculics. In conclusion, our results reveal two frontal brain regions that support efficient number processing in dyscalculia. PMID:24266008

  15. A fundamentalist perspective on accounting and implications for accounting research

    Guohua; Jiang; Stephen; Penman

    2013-01-01

    This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the "qualitative characteristics" in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve "recognition"and "measurement" issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.

  16. Features of accounts manipulations in Croatia

    Željana Aljinović Barać

    2006-12-01

    Full Text Available Investors and other users of financial statements seek for the information that is less likely to be affected by possibilities of financial number games. Accounts manipulations have become an issue of critical importance in today’s capital markets and have been subject of many researches in several countries. However, their featuresin Croatia are still quite unexplored.In this paper a survey was made with auditors about most frequent areas of accounts manipulations in Croatia. The questionnaire was sent to 274 auditors, but only 54 of them filled it out correctly and return it back. After that, obtained results were compared with archival data extracted from auditor reports published in abbreviateprospects of listing public companies. Prospects of 238 companies listing on the Zagreb Stock Exchange and Varaždin Stock Exchange were reviewed, but only 136 or 57.14% of them provided all data necessary for the analysis.The evidence shows that accounting manipulations are very common praxis in Croatia, especially in area of depreciation policy, write-off of accounts receivable, asset impairments and long-term investments in financial instruments. Beside above mentioned items, auditors pointed out taxes, inventories, revenues, provisions and revalorization as very frequent areas of accounts manipulations

  17. Commitment is the key to these accounts

    Key accounts--A.G.A.'s name for regional and national multi-unit accounts--affect gas load and market share in several ways. Many make their equipment and energy policies and decisions at the corporate or regional level, making gas company sales and marketing efforts to them critical, since multiple installations will likely emanate from a single decision. To survive, chains often mimic each other; a money-saving idea implemented by one chain can lead to others in that market sector copying it. A successful equipment field trial with one of these accounts can lead to others following suit. Chains also can play a critical role in launching a new or emerging technology. It a gas equipment test demonstrate meets the chain's energy goals, it can lead to a significant number of orders, accelerating a product's market penetration, improving manufacturing economies of scale, lowering prices and speeding up delivery times. A.G.A.'s key-accounts program's marketing activities fall into three basic categories: assisting chain clients, either directly or through members; enhancing members' key-account program development through training and networking; and increasing chains' awareness of the benefits of gas energy, equipment and services through national forums such as trade expos, seminars, conferences and press exposure

  18. Should business and non-business accounting be different?

    Yuri Biondi

    2009-01-01

    With the enactment of the General Law of Finances of 2001 (LOLF, 2001), the French Government introduced a new set of accounting standards shaped by an explicit conceptual framework. This legislation retains for public sector accounting the logic of financial reporting that had been in effect for business enterprises, but also addresses the “specificities” of accounting for public sector entities. The advent of LOLF has raised a number of questions about how to make non-business entities “acc...

  19. Number in Dinka

    Andersen, Torben

    In Dinka, a Western Nilotic language, nouns are inflected for number and distinguish between singular and plural. The number inflection is not expressed by affixation, but by phonological alternations in the root and in such a way that the number is not directly observable, but only detectable...... through agreement. With simple native nouns, which are typically monosyllables, the number inflection is unpredictable and irregular, but some fairly common singular-plural patterns can be established, as seen in the Agar dialect. There is strong internal and external evidence that originally, many nouns...... had a marked singular and an unmarked plural. Synchronically, however, the singular is arguably the basic member of the number category as revealed by the use of the two numbers. In addition, some nouns have a collective form, which is grammatically singular. Number also plays a role in the...

  20. Environmental accounting and reporting of energy utility companies. Research notes

    The research note consists of articles written by a number of authors. The aim of the articles is to describe general development trends of environmental accounting and reporting from the point of view of the energy sector

  1. 7 CFR 1753.79 - Construction by force account.

    2010-01-01

    ... project number, shall be kept to record labor and materials used as construction is performed. (c) The... 7 Agriculture 11 2010-01-01 2010-01-01 false Construction by force account. 1753.79 Section 1753... § 1753.79 Construction by force account. The borrower shall require that: (a) Minor construction by...

  2. Evaluating the Quality of Transfer versus Nontransfer Accounting Principles Grades.

    Colley, J. R.; And Others

    1996-01-01

    Using 1989-92 student records from three colleges accepting large numbers of transfers from junior schools into accounting, regression analyses compared grades of transfer and nontransfer students. Quality of accounting principle grades of transfer students was not equivalent to that of nontransfer students. (SK)

  3. Signed Numbers Conversions

    J.Vijayasekhar,

    2011-02-01

    Full Text Available Signed integers are normally represented using 2’s complement representation. Addition and subtraction of signed numbers is done in the same manner as for unsigned numbers. However carry (or borrow is simple ignored. Unlike unsigned number carry (or borrow does not mean overflow or error. Doubling of a signed number can be done by shift left. However, halving of a signed number can not be done by shift right. Hence special arithmetic instruction SAR (Shift arithmetic right is needed. We have defined an alternative representation for signed numbers. Here a positive number is represented by appended a zero (0 at right. Here a negative number is represented by inverting all bits in corresponding positive number. Two signed numbers are added by adding corresponding binary representation. After that carry is added to the result. Similarly two signed numbers are subtracted by subtracting corresponding binaryrepresentation. After that borrow is subtracted. Doubling and halving is done by ROL (Rotate left and ROR (Rotate right respectively. Following are drawbacks of our system. (A Addition is done in two stages. In the first stage the numbers are added. In the second stage carry is added. Carry can not be ignored as in 2’s complement representation. (B Same holds for subtraction. (C When an odd number is halved then error results. In 2’s complement representation approximate answer appears. The advantage of our system is that entire arithmetic can be carried using ordinary logical instructions. No special instruction is needed. In 2’s complement representation a special instruction SAR is needed. This instruction is not used for any other purpose.

  4. Generational Accounting in Nordic Countries

    Carl E. Gjersem

    2002-01-01

    On February 23, 2001 a workshop on «Generational Accounting in the Nordic Countries» was held in Reykjavik, Iceland, arranged jointly by the Institute of Economic Studies at the University of Iceland and the Ministry of Finance in Norway. This paper describes the main ideas in generational accounting, and gives an overview of results from the papers presented in the workshop. Finally, it sums up some important lessons and remaining challenges in generational accounting and for the sustainabil...

  5. Electronic circulation of accounting documents

    Kremláčková, Kateřina

    2014-01-01

    This thesis describes a circulation of accounting documents in an accounting entity, deals with legal requirements of the entire process and discusses it as a part of an internal control system of the entity. In connection with the theme of the work there are also defined legislative conditions for using information and communication technologies and introduced possibilities of involving these technologies in the process of processing of the accounting documents. Above all the electronic data...

  6. ECONOMIST VERSUS ACCOUNTANT IN ROMANIA

    SABOU FELICIA

    2016-01-01

    The paper presents how it is perceived the accountant profession and the economist profession, by the companies who provide jobs for these two professions, using the most important jobs sites from Romania. The study was made in November 2015, on a total of 86 companies who offered jobs for accountant and economist, using ejos.ro job site and 61 companies who offered jobs for accountant and economist, using bestjobs.ro job site. Analyzing this practice met in Romania, through th...

  7. Accounting Conservatism and Managerial Incentives

    Kwon, Young K.

    2005-01-01

    There are two sources of agency costs under moral hazard: (1) distortions in incentive contracts and (2) implementation of suboptimal decisions. In the accounting literature, the relation between conservative accounting and agency costs of type (1) has received considerable attention (cf. Watts 2002). However, little appears to be known about the effects of accounting conservatism on agency costs of type (2) or trade-offs between agency costs of types (1) and (2). The purpose of this study is...

  8. Cultural Impacts in Managerial Accounting

    Flavius Guinea

    2006-01-01

    From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the importance of culture within the managerial accounting. Several empirical approaches underline the existence of a powerful impact of the national culture on the managerial accounting systems. Moreover, it is c...

  9. Internationally evolution of managerial accounting

    Iacob, Constanta; Taus, Delia

    2014-01-01

    The constant development of the economic environment, accelerated growth of requirements to have updated, correct and operational information, emphasized the relevance and importance of managerial accounting. Faced with the rapid changes that have known enterprises in all areas, management accounting has evolved over time. As a component of the accounting system that produces information for managers and anchored in the strategic system of the organization, it is permanent supported the...

  10. Accounting information and managerial work

    Hall, Matthew,

    2010-01-01

    Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned about the role of accounting information in managerial work. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature of managerial work, as well as inadequate attention devoted to the detailed practices through which accounting information is actually used by managers in their work. In this paper I draw on prior rese...

  11. Empirical Studies in Financial Accounting

    Gkougkousi, Xanthi

    2012-01-01

    textabstractThis dissertation contributes to the stream of literature that examines the role of accounting information in capital markets. The first two chapters deal with the economic consequences of changes in accounting regulations. The third chapter examines the relation between accounting information and asset prices. Chapter 1 studies the impact of International Financial Reporting Standards (IFRS) adoption on the cost of equity and liquidity of European banks. The adoption of IFRS is a...

  12. Accounting Practice and Intelligent Technologies

    Daniela Postolache (Males)

    2012-01-01

    was to determine how intelligent technologies can support accounting practice. Our research allowed for establishment of accounting information intelligent systems typology and for placement of these solutions in the sphere of artificial intelligence applications. It is underlined the intelligent technologies contribution to improve accounting processes and activities, in a qualitative approach, from the hermeneutic perspective. The results of our research are useful for researchers in the fi...

  13. Microfinance: accountability from the grassroots

    Dixon, Rob; Ritchie, John; Siwale, Juliana

    2006-01-01

    Purpose – The purpose of this research is to use an accountability framework to explain the emerging tensions in accountability and how an intended bottom-up approach became progressively supplanted. This paper is set within an emerging Zambian microfinance organisation moving into crisis. Design/methodology/approach – A series of semi-structured interviews were conducted with key local microfinance specialists, managers and accountants, clients and past and current loan officers. Liv...

  14. A provider based accounting architecture

    Parhonyi, R.; Quartel, D.; Pras, A.

    2002-01-01

    The paper presents a novel content accounting architecture. Content accounting is becoming increasingly important since it is anticipated that in the near future more billable content will be published on the Internet. The presented architecture has a distributed functionality and an innovative view with respect to the payment system that is incorporated. The architecture enables outsourcing of the accounting functions. In particular, it is shown how Internet service providers can be involved...

  15. Global Credit Crunch and Accounting

    BENGÜ, Haluk; CAN, Ahmet Vecdi; Kartal DEMİRGÜNEŞ

    2015-01-01

    The concept of economic crisis is accepted to have entered management literature following the 1929 economic crisis. Can accounting be blamed for economic or financial crises? Is it fair to say that a defect or negligence in accounting and auditing played a role in the occurrence and rapid dissemination of the current global credit crunch? In other words, is it possible to find a link between the reasons for or results of the global financial crisis and the basic principles of accounting, the...

  16. MARKET INTELLIGENCE AND ITS APPLICATIONS IN ACCOUNTING AND ACCOUNT MANAGEMENT

    Mohammad Reza Noruzi, EMBA, PhD Student

    2011-10-01

    Full Text Available Intelligence is important in every area and in accounting as well. Accountants who have good market intelligence, they can manage the situation well. And can develop a capability for the company and business.This paper aims to study on strategy, strategic planning and marketing

  17. Multimedia and Management Accounting: Adding Creativity to Accounting.

    Heisz, Mary A.; Blake, Catherine M.; Andrusyszyn, Mary-Anne

    2000-01-01

    Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…

  18. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    2011-08-26

    ... insurance policy. As part of its cost accounting practices the contractor establishes the threshold for... published the SDP, ``Accounting for Insurance Costs'' (71 FR 4335) which in particular, addressed the use of... paragraph (6) of the preamble to CAS 416 (43 FR 42239, September 20, 1978), which stated: Obviously,...

  19. Accounting Research as a didactic tool for a accounting teaching

    Valeria Gisela Perez

    2016-06-01

    Full Text Available This paper develops a reflection about the importance of the research of accounting subjects in the professional accountants training, this importance is an attribute of research to increase the wealth of discipline under investigation, this can be converted into a skill and/or competence wich accountants are required to demonstrate in their professional practice.Furthermore, accounting is recognized by the authors as a science in constant development, being able to be investigated. This change in knowledge is an element that motivates professionals to be constantly updated, becoming this aspect (constant updating the skill and competence that research can bring to professional training in university classrooms.The reflection is based on the study of documents developed by prestigious authors in accounting theory, teaching and research.Therefore, this paper concludes that research is a useful tool for the professional accounting training, and rewards the important skills and competencies for professional practice; it can be conceived as well as a strategy for technical and educational activities that allows students to recreate knowledge, allowing future updates that will require their professional practice.Key words: Accounting research, university teaching, accounting education. 

  20. The importance of accounting principles in the accounting profession

    Daniela Raluca Patrascu

    2014-01-01

    A true professional accountant must meet the following basic requirements: integrity, objectivity, professional competence, confidentiality, professional behavior, respect to technical and professional standards. Integrity expresses conceptually the professional accountant’s obligation to behave with honesty and fairness in professional and business relationships. Any company is seeking an accountant as, sincere and honest, which means the operation of fair dealing and fair protection aginst ...

  1. Should business and non-business accounting be different? : A comparative perspective applied to the new French government accounting standards

    Biondi, Yuri

    2009-01-01

    With the enactment of the General Law of Finances of 2001 (LOLF, 2001), the French Government introduced a new set of accounting standards shaped by an explicit conceptual framework. This legislation retains for public sector accounting the logic of financial reporting that had been in effect for business enterprises, but also addresses the “specificities” of accounting for public sector entities. The advent of LOLF has raised a number of questions about how to make non-business entities “acc...

  2. Basic concepts of materials accounting

    The importance of accounting for nuclear materials to the efficient, safe, and economical operation of nuclear facilities is introduced, and the following topics are covered: material balance equation; item control areas; material balance uncertainty; decision procedures for materials accounting; conventional and near-real-time accounting; regulatory requirements of the US Department of Energy and the Nuclear Regulatory Commission; and a summary related to the development of a materials accounting system to implement the basic concepts described. The summary includes a section on each of the following: problem definition, system objectives, and system design

  3. Order Fulfillment and Accounting System

    National Archives and Records Administration — OFAS is the financial management system that tracks and provides accounting of customer service requests for reproductions of National Archives and Records...

  4. Global Credit Crunch and Accounting

    Haluk BENGÜ

    2015-12-01

    Full Text Available The concept of economic crisis is accepted to have entered management literature following the 1929 economic crisis. Can accounting be blamed for economic or financial crises? Is it fair to say that a defect or negligence in accounting and auditing played a role in the occurrence and rapid dissemination of the current global credit crunch? In other words, is it possible to find a link between the reasons for or results of the global financial crisis and the basic principles of accounting, the generally accepted accounting principles, the prevalent accounting approaches, methods and practices, the regulations on accounting, accounting audit and any relevant professional or legal regulation and accounting culture and values? The objective of this communiqué is to open the above-mentioned questions up for discussion. The answers to these questions are quite important, in that they will provide clues that can be used to shape the future of accounting and auditing. This study is expected to be inspirational for further empirical studies to be carried out in this domain.

  5. A Power Law Approach to Estimating Fake Social Network Accounts

    Rastogi, Tushti

    2016-01-01

    This paper presents a method to validate the true patrons of a brand, group, artist or any other entity on the social networking site Twitter. We analyze the trend of total number of tweets, average retweets and total number of followers for various nodes for different social and political backgrounds. We argue that average retweets to follower ratio reveals the overall value of the individual accounts and helps estimate the true to fake account ratio.

  6. The Effect of Accounting Information Systems in Accounting

    Awosejo, O.J

    2013-09-01

    Full Text Available Generally, ICT have improved the quality of professional services in the accounting organization. The study have achieved the level of accounting information systems usage, and the perceptions of TAM factors such perceived ease of use, perceived usefulness, attitudes towards use, and behaviors intention were determine. The usage of AIS performance of organization factors and social factors was also used to determined computerized accounting information systems in different financial institutions in South Africa. To attain this objective, a total of 104 were participated by survey questionnaires, usage of accounting information systems were majorities’ staffs mainly. Hypothesis was tested; using paired sampled T-test and multiple regression analysis. Authors have found that all four TAM factors have significant influence in using computerized Accounting Information Systems in South Africa context.

  7. Safety-in-numbers

    Elvik, Rune; Bjørnskau, Torkel

    2016-01-01

    This paper presents a systematic review and meta-analysis of studies that have estimated the relationship between the number of accidents involving motor vehicles and cyclists or pedestrians and the volume of motor vehicles, cyclists and pedestrians. A key objective of most of these studies has...... been to determine if there is a safety-in-numbers effect. There is safety-in-numbers if the number of accidents increases less than proportionally to traffic volume (for motor vehicles, pedestrians and cyclists). All studies reviewed in the paper are multivariate accident prediction models, estimating...... regression coefficients that show how the number of accidents depends on the conflicting flows (pedestrians, cyclists, motor vehicles), as well as (in some of the models) other factors that influence the number of accidents. Meta-analysis of regression coefficients involves methodological problems, which...

  8. Quantum Random Number Generators

    Herrero-Collantes, Miguel; Garcia-Escartin, Juan Carlos

    2016-01-01

    Random numbers are a fundamental resource in science and engineering with important applications in simulation and cryptography. The inherent randomness at the core of quantum mechanics makes quantum systems a perfect source of entropy. Quantum random number generation is one of the most mature quantum technologies with many alternative generation methods. We discuss the different technologies in quantum random number generation from the early devices based on radioactive decay to the multipl...

  9. New magic numbers

    Kruecken, R.

    2010-01-01

    The nuclear shell model is a benchmark for the description of the structure of atomic nuclei. The magic numbers associated with closed shells have long been assumed to be valid across the whole nuclear chart. Investigations in recent years of nuclei far away from nuclear stability at facilities for radioactive ion beams have revealed that the magic numbers may change locally in those exotic nuclei leading to the disappearance of classic shell gaps and the appearance of new magic numbers. Thes...

  10. Beyond the Number Domain

    Cantlon, Jessica F.; Platt, Michael L.; Brannon, Elizabeth M.

    2009-01-01

    In a world without numbers, we would be unable to build a skyscraper, hold a national election, plan a wedding, or pay for a chicken at the market. The numerical symbols used in all these behaviors build on the approximate number system (ANS) which represents the number of discrete objects or events as a continuous mental magnitude. In this review, we first discuss evidence that the ANS bears a set of behavioral and brain signatures that are universally displayed across animal species, human ...

  11. Divisibility of characteristic numbers

    Borghesi, Simone

    2009-01-01

    We use homotopy theory to define certain rational coefficients characteristic numbers with integral values, depending on a given prime number q and positive integer t. We prove the first nontrivial degree formula and use it to show that existence of morphisms between algebraic varieties for which these numbers are not divisible by q give information on the degree of such morphisms or on zero cycles of the target variety.

  12. Predicting Lotto Numbers

    Suetens, Sigrid; Galbo-Jørgensen, Claus B.; Tyran, Jean-Robert Karl

    2015-01-01

    formalized in recent behavioral theory. In particular, players tend to bet less on numbers that have been drawn in the preceding week, as suggested by the ‘gambler’s fallacy’, and bet more on a number if it was frequently drawn in the recent past, consistent with the ‘hot-hand fallacy’.......We investigate the ‘law of small numbers’ using a data set on lotto gambling that allows us to measure players’ reactions to draws. While most players pick the same set of numbers week after week, we find that those who do change react on average as predicted by the law of small numbers as...

  13. Principals as Morally Accountable Leaders.

    Ehrich, Lisa Catherine

    2000-01-01

    Moral (rather than "corporate") accountability in education is essential; so is a human-centered leadership approach. Findings from an Australian study that investigated elementary principals' responsiveness to teachers' learning show how these leaders exercised their moral, professional, and contractual accountability to support a caring,…

  14. Peru : Country Financial Accountability Assessment

    World Bank

    2001-01-01

    This Country Financial Accountability Assessment (CFAA) report, looks exclusively at Peru's public sector financial accountability arrangements, and, its primary aim is to assess strengths, and weaknesses, as they relate to the use of Bank funds, particularly under non-investment lending operations. It reviews the legislative framework, relevant to the current reporting environment; the ap...

  15. The Accountability Illusion: New Jersey

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  16. Canadian Accountants: Examining Workplace Learning

    Hicks, Elizabeth; Bagg, Robert; Doyle, Wendy; Young, Jeffrey D.

    2007-01-01

    Purpose: This paper seeks to examine workplace learning strategies, learning facilitators and learning barriers of public accountants in Canada across three professional levels--trainees, managers, and partners. Design/methodology/approach: Volunteer participants from public accounting firms in Nova Scotia and New Brunswick completed a demographic…

  17. Accounting Experiences in Collaborative Learning

    Edmond, Tracie; Tiggeman, Theresa

    2009-01-01

    This paper discusses incorporating collaborative learning into accounting classes as a response to the Accounting Education Change Commission's call to install a more active student learner in the classroom. Collaborative learning requires the students to interact with each other and with the material within the classroom setting. It is a…

  18. Slovakia : Country Financial Accountability Assessment

    World Bank

    2000-01-01

    Slovak financial accountability systems are strongly influenced by the Communist past but must meet the needs of a European future. Fortunately, Slovakia has the benefit of laws and institutions pre-dating communism, easing the transition from one system to the other. Past influences are still strong: centralization, strong controls, and a uniform system of accounting based on a chart of a...

  19. Inflation accounting at international level

    Suciu, G.

    2011-01-01

    The inflation’s influence on monetary and non-monetary elements, on the capital and on the account of profit and damage, leads to the adoption of norms, both at a national and international level, which would attenuate the effects of inflation. The economic, political and social particularities determine the implementation of some procedures for adapting of inflation accounting.

  20. Inflation accounting at international level

    Suciu, G.

    2011-01-01

    Full Text Available The inflation’s influence on monetary and non-monetary elements, on the capital and on the account of profit and damage, leads to the adoption of norms, both at a national and international level, which would attenuate the effects of inflation. The economic, political and social particularities determine the implementation of some procedures for adapting of inflation accounting.

  1. Basis of plant accounting system

    This presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. This presentation introduces the general concepts and principles of the accountability system

  2. The Accountability Illusion: Rhode Island

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  3. Public accountability procedures in Denmark

    Jamison, Andrew; Møhl, Terkel

    2004-01-01

    The article raises questions as - who is responsible for environmental and tehnological policy in Denmark? And how are those 'policymakers' made accountable to the public for their decisions?......The article raises questions as - who is responsible for environmental and tehnological policy in Denmark? And how are those 'policymakers' made accountable to the public for their decisions?...

  4. Revised Accounting for Business Combinations

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

    The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…

  5. Better environment with green accounts ?

    Jørgensen, Michael Søgaard

    1998-01-01

    The article discusses the prerequisites for environmental improvement through green accounts. Examples are given for the use within the work of food production, cleaning and education.......The article discusses the prerequisites for environmental improvement through green accounts. Examples are given for the use within the work of food production, cleaning and education....

  6. Green accounts & day high schools

    Jørgensen, Michael Søgaard

    1997-01-01

    The arcticle presents the concept of green accounts and describes how it can be used in the daily work and the teaching at day high schools.......The arcticle presents the concept of green accounts and describes how it can be used in the daily work and the teaching at day high schools....

  7. Maken accountants systematisch onbewuste beoordelingsfouten?

    Meijs, K. (Koert); Grinsven, J.H.M. (Jürgen)

    2014-01-01

    Harvard Business Review auteurs Bazerman, Loewenstein en Moore stellen in hun artikel “Why good accountants do bad audits” (2002) dat het werkelijke probleem bij accountantscontroles niet zit in bewuste fraude door accountants maar schuilt in onbewuste beoordelingsfouten. Zij beroepen zich enerzijds

  8. Maken accountants systematisch onbewuste beoordelingsfouten?

    Meijs, K.; Grinsven, J.H.M. (Jürgen)

    2014-01-01

    Harvard Business Review auteurs Bazerman, Loewenstein en Moore stellen in hun artikel “Why good accountants do bad audits” (2002) dat het werkelijke probleem bij accountantscontroles niet zit in bewuste fraude door accountants maar schuilt in onbewuste beoordelingsfouten. Zij beroepen zich enerzijds op literatuur die constateert dat professionals onbewuste beoordelingsfouten begaan en anderzijds beschrijven zij omgevingsfactoren in de accountancypraktijk die onbewuste beoordelingsfouten door ...

  9. An Accounting International Experience Course

    Johnson, Leigh Redd; Rudolph, Holly R.; Seay, Robert A.

    2010-01-01

    Accounting students need practical opportunities to personally experience other cultures and international business practices if they are to effectively compete in today's global marketplace. In order to address this need, the Department of Accounting at Murray State University offers an international experience course which includes a short-term…

  10. Multispecies quantum Hurwitz numbers

    Harnad, J.

    2014-01-01

    The construction of hypergeometric 2D Toda $\\tau$-functions as generating functions for quantum Hurwitz numbers is extended here to multispecies families. Both the enumerative geometrical significance of these multispecies quantum Hurwitz numbers as weighted enumerations of branched coverings of the Riemann sphere and their combinatorial significance in terms of weighted paths in the Cayley graph of $S_n$ are derived.

  11. The Number Story.

    Freitag, Herta Taussig; Freitag, Arthur H.

    The development of number concepts from prehistoric time to the present day are presented. Section 1 presents the historical development, logical development, and the infinitude of numbers. Section 2 focuses on non-positional and positional numeration systems. Section 3 compares historical and modern techniques and devices for computation. Section…

  12. On arithmetic numbers

    Oller-Marcén, Antonio M.

    2012-01-01

    An integer $n$ is said to be \\textit{arithmetic} if the arithmetic mean of its divisors is an integer. In this paper, using properties of the factorization of values of cyclotomic polynomials, we characterize arithmetic numbers. As an application, in Section 2, we give an interesting characterization of Mersenne numbers.

  13. First Graders' Number Knowledge

    Thomas, Jonathan N.; Tabor, Pamela D.; Wright, Robert J.

    2010-01-01

    As young children make sense of mathematics, they begin to see with new eyes. What once was uncertain may now be determined. Objects become countable; fingers become tools; and numbers become more than just names. Educators revel in such developments--which mark significant progress toward more sophisticated understanding of number--and work…

  14. Predicting Lotto Numbers

    Jorgensen, C.B.; Suetens, S.; Tyran, J.R.

    2011-01-01

    We investigate the "law of small numbers" using a unique panel data set on lotto gambling. Because we can track individual players over time, we can measure how they react to outcomes of recent lotto drawings. We can therefore test whether they behave as if they believe they can predict lotto number

  15. Predicting Lotto Numbers

    Suetens, Sigrid; Galbo-Jørgensen, Claus B.; Tyran, Jean-Robert Karl

    2016-01-01

    We investigate the ‘law of small numbers’ using a data set on lotto gambling that allows us to measure players’ reactions to draws. While most players pick the same set of numbers week after week, we find that those who do change react on average as predicted by the law of small numbers as...

  16. Avogadro's Number Ferromagnetically

    Houari, Ahmed

    2010-01-01

    Avogadro's number, usually denoted by N[subscript A], plays a fundamental role in both physics and chemistry. It defines the extremely useful concept of the mole, which is the base unit of the amount of matter in the international system of units. The fundamental character of this number can also be illustrated by its appearance in the definitions…

  17. Pisot Numbers and Primes

    Vieru, Andrei

    2012-01-01

    We define and study a transform whose iterates bring to the fore interesting relations between Pisot numbers and primes. Although the relations we describe are general, they take a particular form in the Pisot limit points. We give three elegant formulae, which permit to locate on the whole semi-line all limit points that are not integer powers of other Pisot numbers.

  18. Accounting students and communication apprehension: a study of Spanish and UK students

    Arquero, J. L.; Hassall, T.; Joyce, J; Donoso, J. A.

    2007-01-01

    Accounting is about measuring and communicating. Accounting bodies and employers have expressed opinions, which have been supported by research results, advocating that greater emphasis is placed on the development of communication skills throughout the education and training of accountants. Consequently, an increasing number of accounting programmes now include communication skills as educational objectives or learning outcomes, and have integrated activities into the curriculum specifically...

  19. Accounts that matter and count

    Elkjær, Bente; Brandi, Ulrik

    In the paper, we propose that professional accountability and textual enactments hereof can be understood within the field of organisational learning. This means that professional accountability is not only a matter of legitimate knowledge and a responsible identity but also of organising work and...... this pursuit, we are inspired by the dilemma in the literature on professionals as an occupational group safeguarding societal accountable knowledge, and professionals entering enterprises and the organisational professionalism that follows from these movements. We are aware that not all may accept...... that management consultants as professionals but stretching the case may, nevertheless, make us see similar issues for other groups of more acknowledged professionals. Taking professional accountability into work and enterprises makes it possible for us to highlight that professional accountability is...

  20. Accounts for the Environment 2007

    The environment is strongly affected by economic developments. In the environmental accounts, the interrelationship between economy and environment is described in detail. Because the environmental accounts are consistent with the concepts of the national accounts, it is feasible to directly compare the physical and monetary flows of the environmental economic system. The environmental accounts provide key indicators which give insight into the sustainability of economic developments. The integrated system can be used to quantify and analyse the causes of changes in environmental indicators. For example, the effects of changes in economic growth, environmental efficiency and international trade are quantified. In this publication the results of the Dutch environmental accounts are presented. In this edition special attention is paid to the relation between the economy and climate change. Based on the results of environmental-economical analyses insight is given in the changes with regard to emission of greenhouse gases by businesses and households

  1. Accounts for the Environment 2008

    Economic developments have an impact on the environment. Environmental accounts describe the relationship between the Dutch economy and the environment. Because the environmental accounts are integrated with concepts from the national accounts, developments in the field of the environment and macro-economic developments in the Netherlands can be directly compared. Key indicators can also be derived from the environmental accounts; these provide an insight into the sustainability of the development of the environment and the economy. The integrated system makes it possible to quantify and analyse the underlying causes of changes in environmental indicators. These effects of changes in - among other things - economic growth, environmental efficiency and international trade can be expressed in figures. This publication presents the results of the environmental accounts developed by Statistics Netherlands.

  2. CURRENT ACCOUNTING DEVELOPMENTS IN KOSOVO

    NEXHMIE VOKSHI

    2011-04-01

    Full Text Available For the study of the developments in accounting in Kosovo and its prospects, it is necessary to review the current situation of the developments in accounting, the recognition and acceptance of accounting standards. It is clear that the actual and perspective development level in an affected by many factors, such as social, cultural, etc. Therefore, the main aim of the research work in this study is to give an overview of the current developments of accounting in Kosovo. To obtain the required information, 400 respondents have been chosen through a questionnaire designed for this purpose1. The respondents operate in different branches, they work in small, medium and large enterprises, insurance companies, banks, and while some of them are independent accountants and employees in the tax authorities. The data obtained are processed and analyzed from two aspects: the aspect of descriptive statistics reflected through histograms, and econometric aspect of reflecting through econometric models.

  3. FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

    NICOLETA RADNEANTU

    2010-01-01

    Full Text Available Nowadays, we may observe that the rules of traditional economy have changed. The new economy – the knowledge based economy determine also major change in organizations resources, structure, strategic objectives, departments, accounting, goods. In our research we want to underline how the accounting rules, regulations and paradigms have changed to cope with political, economic and social challenges, as well as to the emergence of knowledge based organization. We also try to find out where Romanian accounting is on the hard road of evolution from traditional to knowledge based.

  4. Professional accounting media - accountants handing over control to the system

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne;

    2010-01-01

    to place substantial trust in the software. The paper relates these changes to trends in contemporary social practices, and reflects in the light of recent events in the financial markets and global economy more generally. Originality/value - This paper contributes by adding more insight to the diffusion...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices...

  5. Authenticating "Number the Stars" Using Nonfiction Resources

    Groce, Robin D.

    2009-01-01

    "Number the Stars" by Lois Lowry is a popular historical novel for adolescent readers about the Nazi occupation of Copenhagen, Denmark during World War II and the efforts of Danish resisters who successfully rescued 98% of that nation's Jewish population. While this 1998 book is considered to be a fictional account, most of the events in the story…

  6. ACCOUNTANTS ABOUT ACCOUNTING POLICIES. AN EMIPRICAL INVESTIGATION OF SMES FROM BIHOR COUNTY

    Belenesi Marioara

    2010-07-01

    Full Text Available This paper examines the setting up of accounting procedures and policies in sampled SMEs from Bihor, county selected after criteria of size at the end of 2008. In order to conduct our research we have set up a questionnaire of 25 questions which has been applied to 100 SMEs. The obtained results showed that out of the 83 respondents, only 92,68% agree with the provisions of Article 10 of Order 3055/2009, according to which entities must develop their own accounting policies approved by the managers, only 75,60% of the respondents agree that the existence of written accounting policies at the enterprise level improves the quality of financial reporting and managers’ decision making process and a significant number of respondents (21,95% do not know the fact that during a financial year, a firm’s accounting policies cannot be changed. The most relevant result of our investigative research consist in identifying the need to train the human resources involved in the process of writing and applying accounting policies and procedures in SMEs and the necessity to set up a manual of accounting department.

  7. Accounting frameworks for tracking energy efficiency trends

    Many differences can be found among the existing accounting systems for tracking economy-wide energy efficiency trends. There is a need for greater uniformity in the design and application of such systems but a formal study does not exist. This paper seeks to fill some of the gaps. It begins by introducing the basic concepts, indicators and terminology in this study area. This is followed by a review of the existing economy-wide energy efficiency accounting systems with a focus on the analytical framework. The merit of having a precise and meaningful relationship between two basic energy indicators, the energy efficiency index and the energy savings due to efficiency improvement, is elaborated. An accounting framework based on the LMDI decomposition technique which possesses a number of desirable properties is proposed. Numerical examples are presented to highlight these properties and show the differences among the various accounting frameworks. Several methodological and application issues are discussed, and the study concludes with key findings and recommendations.

  8. Accounting frameworks for tracking energy efficiency trends

    Ang, B.W. [Department of Industrial and Systems Engineering, National University of Singapore (Singapore); Energy Studies Institute, National University of Singapore (Singapore); Mu, A.R. [Department of Industrial and Systems Engineering, National University of Singapore (Singapore); Zhou, P. [College of Economics and Management, Nanjing University of Aeronautics and Astronautics, Nanjing (China)

    2010-09-15

    Many differences can be found among the existing accounting systems for tracking economy-wide energy efficiency trends. There is a need for greater uniformity in the design and application of such systems but a formal study does not exist. This paper seeks to fill some of the gaps. It begins by introducing the basic concepts, indicators and terminology in this study area. This is followed by a review of the existing economy-wide energy efficiency accounting systems with a focus on the analytical framework. The merit of having a precise and meaningful relationship between two basic energy indicators, the energy efficiency index and the energy savings due to efficiency improvement, is elaborated. An accounting framework based on the LMDI decomposition technique which possesses a number of desirable properties is proposed. Numerical examples are presented to highlight these properties and show the differences among the various accounting frameworks. Several methodological and application issues are discussed, and the study concludes with key findings and recommendations. (author)

  9. Numbers in Action

    Rugani, Rosa; Sartori, Luisa

    2016-01-01

    Humans show a remarkable tendency to describe and think of numbers as being placed on a mental number line (MNL), with smaller numbers located on the left and larger ones on the right. Faster responses to small numbers are indeed performed on the left side of space, while responses to large numbers are facilitated on the right side of space (spatial-numerical association of response codes, SNARC effect). This phenomenon is considered the experimental demonstration of the MNL and has been extensively replicated throughout a variety of paradigms. Nevertheless, the majority of previous literature has mainly investigated this effect by means of response times and accuracy, whereas studies considering more subtle and automatic measures such as kinematic parameters are rare (e.g., in a reaching-to-grasp movement, the grip aperture is enlarged in responding to larger numbers than in responding to small numbers). In this brief review we suggest that numerical magnitude can also affect the what and how of action execution (i.e., temporal and spatial components of movement). This evidence could have large implications in the strongly debated issue concerning the effect of experience and culture on the orientation of MNL. PMID:27524965

  10. Effects of Actor-Network Theory in Accounting Research

    Justesen, Lise Nederland; Mouritsen, Jan

    2011-01-01

    of a critical literature review and discussion. Findings – Since the early 1990s, actor-network theory, particularly the work of Bruno Latour, has inspired accounting researchers and led to a number of innovative studies of accounting phenomena. In particular, Latour's book, Science in Action, has been......Purpose – This paper aims to discuss how Bruno Latour's version of actor-network theory has influenced accounting research. It also seeks to show that Latour's writings contain unexplored potential that may inspire future accounting research. Design/methodology/approach – The paper takes the form...... number of accounting papers that apply actor-network theory. A different sample might have given a somewhat different picture. Furthermore, it focuses on the influence of Latour's work and refrains from discussing how the writings of Michel Callon, John Law or other thinkers within the actor...

  11. Challenges of Environmental Management Accounting –- Current Accounting Practices

    Prof. Ph.D. Gheorghe Popescu

    2008-12-01

    Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.

  12. Numbers and computers

    Kneusel, Ronald T

    2015-01-01

    This is a book about numbers and how those numbers are represented in and operated on by computers. It is crucial that developers understand this area because the numerical operations allowed by computers, and the limitations of those operations, especially in the area of floating point math, affect virtually everything people try to do with computers. This book aims to fill this gap by exploring, in sufficient but not overwhelming detail, just what it is that computers do with numbers. Divided into two parts, the first deals with standard representations of integers and floating point numb

  13. Elementary theory of numbers

    Sierpinski, Waclaw

    1988-01-01

    Since the publication of the first edition of this work, considerable progress has been made in many of the questions examined. This edition has been updated and enlarged, and the bibliography has been revised.The variety of topics covered here includes divisibility, diophantine equations, prime numbers (especially Mersenne and Fermat primes), the basic arithmetic functions, congruences, the quadratic reciprocity law, expansion of real numbers into decimal fractions, decomposition of integers into sums of powers, some other problems of the additive theory of numbers and the theory of Gaussian

  14. Advanced number theory

    Cohn, Harvey

    1980-01-01

    ""A very stimulating book ... in a class by itself."" - American Mathematical MonthlyAdvanced students, mathematicians and number theorists will welcome this stimulating treatment of advanced number theory, which approaches the complex topic of algebraic number theory from a historical standpoint, taking pains to show the reader how concepts, definitions and theories have evolved during the last two centuries. Moreover, the book abounds with numerical examples and more concrete, specific theorems than are found in most contemporary treatments of the subject.The book is divided into three parts

  15. Mersenne Numbers: consolidated results

    Haworth, Guy McCrossan; Holmes, Steve; Hunt, David; Lake, Tom; Reddaway, Stewart

    1986-01-01

    This document provides and comments on the results of the Lucas-Lehmer testing and/or partial factorisation of all Mersenne Numbers Mp = 2^p-1 where p is prime and less than 100,000. Previous computations have either been confirmed or corrected. The LLT computations on the ICL DAP is the first implementation of Fast-Fermat-Number-Transform multiplication in connection with Mersenne Number testing. This paper championed the disciplines of systematically testing the Mp, and of double-so...

  16. Fundamentals of number theory

    LeVeque, William J

    1996-01-01

    This excellent textbook introduces the basics of number theory, incorporating the language of abstract algebra. A knowledge of such algebraic concepts as group, ring, field, and domain is not assumed, however; all terms are defined and examples are given - making the book self-contained in this respect.The author begins with an introductory chapter on number theory and its early history. Subsequent chapters deal with unique factorization and the GCD, quadratic residues, number-theoretic functions and the distribution of primes, sums of squares, quadratic equations and quadratic fields, diopha

  17. Asymptotic Hurwitz numbers

    A. Mironov; Morozov, A; Natanzon, S.

    2012-01-01

    The classical Hurwitz numbers of degree n together with the Hurwitz numbers of the seamed surfaces of degree n give rise to the Klein topological field theory. We extend this construction to the Hurwitz numbers of all degrees at once. The corresponding Cardy-Frobenius algebra is induced by arbitrary Young diagrams and arbitrary bipartite graphs. It turns out to be isomorphic to the algebra of differential operators from arXiv:1210.6955 which serves a model for open-closed string theory. The o...

  18. Brief history of numbers

    Corry, Leo

    2015-01-01

    The world around us is saturated with numbers. They are a fundamental pillar of our modern society, and accepted and used with hardly a second thought. But how did this state of affairs come to be? In this book, Leo Corry tells the story behind the idea of number from the early days of the Pythagoreans, up until the turn of the twentieth century. He presents an overview of how numbers were handled and conceived in classical Greek mathematics, in the mathematics of Islam, in European mathematics of the middle ages and the Renaissance, during the scientific revolution, all the way through to the

  19. Professor Stewart's incredible numbers

    Stewart, Ian

    2015-01-01

    Ian Stewart explores the astonishing properties of numbers from 1 to10 to zero and infinity, including one figure that, if you wrote it out, would span the universe. He looks at every kind of number you can think of - real, imaginary, rational, irrational, positive and negative - along with several you might have thought you couldn't think of. He explains the insights of the ancient mathematicians, shows how numbers have evolved through the ages, and reveals the way numerical theory enables everyday life. Under Professor Stewart's guidance you will discover the mathematics of codes,

  20. Elementary number theory

    Dudley, Underwood

    2008-01-01

    Ideal for a first course in number theory, this lively, engaging text requires only a familiarity with elementary algebra and the properties of real numbers. Author Underwood Dudley, who has written a series of popular mathematics books, maintains that the best way to learn mathematics is by solving problems. In keeping with this philosophy, the text includes nearly 1,000 exercises and problems-some computational and some classical, many original, and some with complete solutions. The opening chapters offer sound explanations of the basics of elementary number theory and develop the fundamenta

  1. On powerful numbers

    R. A. Mollin

    1986-01-01

    Full Text Available A powerful number is a positive integer n satisfying the property that p2 divides n whenever the prime p divides n; i.e., in the canonical prime decomposition of n, no prime appears with exponent 1. In [1], S.W. Golomb introduced and studied such numbers. In particular, he asked whether (25,27 is the only pair of consecutive odd powerful numbers. This question was settled in [2] by W.A. Sentance who gave necessary and sufficient conditions for the existence of such pairs. The first result of this paper is to provide a generalization of Sentance's result by giving necessary and sufficient conditions for the existence of pairs of powerful numbers spaced evenly apart. This result leads us naturally to consider integers which are representable as a proper difference of two powerful numbers, i.e. n=p1−p2 where p1 and p2 are powerful numbers with g.c.d. (p1,p2=1. Golomb (op.cit. conjectured that 6 is not a proper difference of two powerful numbers, and that there are infinitely many numbers which cannot be represented as a proper difference of two powerful numbers. The antithesis of this conjecture was proved by W.L. McDaniel [3] who verified that every non-zero integer is in fact a proper difference of two powerful numbers in infinitely many ways. McDaniel's proof is essentially an existence proof. The second result of this paper is a simpler proof of McDaniel's result as well as an effective algorithm (in the proof for explicitly determining infinitely many such representations. However, in both our proof and McDaniel's proof one of the powerful numbers is almost always a perfect square (namely one is always a perfect square when n≢2(mod4. We provide in §2 a proof that all even integers are representable in infinitely many ways as a proper nonsquare difference; i.e., proper difference of two powerful numbers neither of which is a perfect square. This, in conjunction with the odd case in [4], shows that every integer is representable in

  2. Projecting Livestock Numbers

    Forbes, Rod; Gardiner, Peter

    2004-01-01

    The Ministry of Agriculture and Forestry (MAF) undertakes forecasts and projections of livestock numbers as part of the twice yearly contribution to The Treasury’s economic and fiscal updates. MAF’s Pastoral Supply Response Model (PSRM) was recently re-developed and used for the first time in the Budget Economic and Fiscal Update round of 2004. The PSRM projects annual inventory numbers as at 30 June, births and livestock numbers for slaughter. The paper discusses the PSRM, the post-model adj...

  3. Predicting Lotto Numbers

    Jorgensen, C.B.; Suetens, S.; Tyran, J.R.

    2011-01-01

    We investigate the “law of small numbers” using a unique panel data set on lotto gambling. Because we can track individual players over time, we can measure how they react to outcomes of recent lotto drawings. We can therefore test whether they behave as if they believe they can predict lotto numbers based on recent drawings. While most players pick the same set of numbers week after week without regards of numbers drawn or anything else, we find that those who do change, act on average in th...

  4. Algebraic number theory

    Weiss, Edwin

    1998-01-01

    Careful organization and clear, detailed proofs characterize this methodical, self-contained exposition of basic results of classical algebraic number theory from a relatively modem point of view. This volume presents most of the number-theoretic prerequisites for a study of either class field theory (as formulated by Artin and Tate) or the contemporary treatment of analytical questions (as found, for example, in Tate's thesis).Although concerned exclusively with algebraic number fields, this treatment features axiomatic formulations with a considerable range of applications. Modem abstract te

  5. SOME ASPECTS OF ACCOUNTING AND MANAGEMENT ACCOUNTING DURING ECOCONOMIC DOWNTURNS

    Dekan, Tamas

    2009-01-01

    Economic slowdown and downturn creates new situation for every organisation, no one can avoid facing to new situation created by the global financial-, and economic crisis. All of the organisational function should reconsider its own role within the company due to the new circumstances, Accounting and Mangement Accounting can not be exception, but they have more complex and emphasized role in these difficult times. In the following paper I can not avoid to mention some general statement about...

  6. Corporate governance, accountability and mechanisms of accountability : an overview

    Brennan, Niamh; Solomon, J.

    2008-01-01

    Purpose – This paper reviews traditional corporate governance and accountability research, to suggest opportunities for future research in this field. The first part adopts an analytical frame of reference based on theory, accountability mechanisms, methodology, business sector/context, globalisation and time horizon. The second part of the paper locates the seven papers in the special issue in a framework of analysis showing how each one contributes to the field. The paper presents a frame o...

  7. From Traditional Accounting To Knowledge Based Accounting Organizations

    NICOLETA RADNEANTU; EMILIA GABROVEANU; ROXANA STAN

    2010-01-01

    Nowadays, we may observe that the rules of traditional economy have changed. The new economy – the knowledge based economy determine also major change in organizations resources, structure, strategic objectives, departments, accounting, goods. In our research we want to underline how the accounting rules, regulations and paradigms have changed to cope with political, economic and social challenges, as well as to the emergence of knowledge based organization. We also try to find out where ...

  8. SUSTAINABILITY ACCOUNTING AND ACCOUNTABILITY IN PUBLIC WATER COMPANIES

    Carlos Larrinaga-González; Vicente Pérez-Chamorro

    2008-01-01

    This paper is the report of a field study of nine public water utilities conducted with the aim of exploring whether distinctive, and more progressive, processes of sustainability accounting and accountability are possible in public sector organisations. The findings suggest the existence of an intense communication activity through reporting media that are different from the conventional stand-alone sustainability reports. Moreover, these disclosures seem to be coupled with real organisation...

  9. Challenges of Environmental Management Accounting ?- Current Accounting Practices

    Prof. Ph.D. Gheorghe Popescu; Prof. Ph.D. Adriana Popescu; Univ. Junior Assistant, PhD Attendant Cristina Raluca Popescu

    2008-01-01

    The goal of our paper is to reduce some of the international confusion generated on such an important topic by providing a general framework and set of definitions for Environmental Management Accounting (EMA). Environmental Management Accounting is a relatively new tool in environmental management defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for...

  10. CHANGES CAUSED BY COMPUTERIZATION IN ACCOUNTING MANAGEMENT

    Danciu Radu; Deac Marius

    2012-01-01

    Using financial accounting systems has a significant impact on the organization and management accounting department, accounting work , chart of accounts, management accounts information and the accounting profession. This study is the result of research done over 25 business entities on the impact of using computerized accounting systems of organization and management accounting. With massive computerization of accounting and the development of intelligent systems work and the profession is ...

  11. Drawing a random number

    Wanscher, Jørgen Bundgaard; Sørensen, Majken Vildrik

    2006-01-01

    Random numbers are used for a great variety of applications in almost any field of computer and economic sciences today. Examples ranges from stock market forecasting in economics, through stochastic traffic modelling in operations research to photon and ray tracing in graphics. The construction of...... a model or a solution method requires certain characteristics of the random numbers used. This is usually a distribution classification, which the sequence of random numbers must fulfill; of these some are very hard to fulfill and others are next to impossible. Today mathematics allows us to...... is to generate highly uniform multidimensional draws, which are highly relevant for todays traffic models. This paper shows among others combined shuffling and scrambling seems needless, that scrambling gives the lowest correlation and that there are detectable differences between random numbers...

  12. SEVIS By the Numbers

    Department of Homeland Security — SEVIS by the Numbers is a quarterly report that highlights nonimmigrant student and exchange visitor trends, values and information using data from the Student and...

  13. Genetics by the Numbers

    ... View All Articles | Inside Life Science Home Page Genetics by the Numbers By Chelsea Toledo and Kirstie ... June 11, 2012 Scholars have been studying modern genetics since the mid-19th century, but even today ...

  14. Basic analytic number theory

    Farmer, David W.

    2004-01-01

    Comment: 11 pages, to appear in the proceedings of the school ``Recent Perspectives in Random Matrix Theory and Number Theory'' held at the Isaac Newton Institute, April 2004. Added appendix on big-O and

  15. Quantum random number generator

    Pooser, Raphael C.

    2016-05-10

    A quantum random number generator (QRNG) and a photon generator for a QRNG are provided. The photon generator may be operated in a spontaneous mode below a lasing threshold to emit photons. Photons emitted from the photon generator may have at least one random characteristic, which may be monitored by the QRNG to generate a random number. In one embodiment, the photon generator may include a photon emitter and an amplifier coupled to the photon emitter. The amplifier may enable the photon generator to be used in the QRNG without introducing significant bias in the random number and may enable multiplexing of multiple random numbers. The amplifier may also desensitize the photon generator to fluctuations in power supplied thereto while operating in the spontaneous mode. In one embodiment, the photon emitter and amplifier may be a tapered diode amplifier.

  16. Logo and Negative Numbers.

    Strawn, Candace A.

    1998-01-01

    Describes LOGO's turtle graphics capabilities based on a sixth-grade classroom's activities with negative numbers and Logo programming. A sidebar explains LOGO and offers suggestions to teachers for using LOGO effectively. (LRW)

  17. Solar Indices - Sunspot Numbers

    National Oceanic and Atmospheric Administration, Department of Commerce — Collection includes a variety of indices related to solar activity contributed by a number of national and private solar observatories located worldwide. This...

  18. Really big numbers

    Schwartz, Richard Evan

    2014-01-01

    In the American Mathematical Society's first-ever book for kids (and kids at heart), mathematician and author Richard Evan Schwartz leads math lovers of all ages on an innovative and strikingly illustrated journey through the infinite number system. By means of engaging, imaginative visuals and endearing narration, Schwartz manages the monumental task of presenting the complex concept of Big Numbers in fresh and relatable ways. The book begins with small, easily observable numbers before building up to truly gigantic ones, like a nonillion, a tredecillion, a googol, and even ones too huge for names! Any person, regardless of age, can benefit from reading this book. Readers will find themselves returning to its pages for a very long time, perpetually learning from and growing with the narrative as their knowledge deepens. Really Big Numbers is a wonderful enrichment for any math education program and is enthusiastically recommended to every teacher, parent and grandparent, student, child, or other individual i...

  19. Cultural Impacts in Managerial Accounting

    Flavius Guinea

    2006-08-01

    Full Text Available From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the importance of culture within the managerial accounting. Several empirical approaches underline the existence of a powerful impact of the national culture on the managerial accounting systems. Moreover, it is clear for everybody that the companies’ strategic objectives are often expressed in numerical terms, but they are chosen according to the culture.

  20. Social accountability of medical education

    Lindgren, Stefan; Karle, Hans

    2011-01-01

    Medical doctors constitute a profession which embraces trust from and accountability to society. This responsibility extends to all medical educational institutions. Social accountability of medical education means a willingness and ability to adjust to the needs of patients and health care systems...... accountability of medical education must be included in all accreditation processes at all levels. The global standards programme by World Federation for Medical Education (WFME) provides tools for national or regional accreditation but also guidance for reforms and quality improvement. The standards are used...

  1. Detecting ''secret'' quantum numbers

    For a general quantum mechanical system undergoing a process, it is shown that one can tell from measurements on this system whether or not the system is characterized by quantum numbers the existence of which is unknown to the observer, even though the detection equipment used by the observer is unable to distinguish among the various possible values of the ''secret'' quantum number and hence always averages over them

  2. Methods explained: Index numbers

    Peter Goodridge

    2007-01-01

    Attempts to explain the subtle differences in the methodologies used to construct index numbers.Many of the statistics produced by the Office for National Statistics,particularly economic statistics, are published in the form ofindices. However, there are a number of different forms of indices and this article attempts to explain the subtle differences in themethodologies used to construct them, and also factors that feed into the choice of which type of index to use. Hypothetical examplesare...

  3. Fibonacci's Forgotten Number

    Brown, Ezra; Brunson, Cornelius

    2008-01-01

    Fibonacci's forgotten number is the sexagesimal number 1;22,7,42,33,4,40, which he described in 1225 as an approximation to the real root of x[superscript 3] + 2x[superscript 2] + 10x - 20. In decimal notation, this is 1.36880810785...and it is correct to nine decimal digits. Fibonacci did not reveal his method. How did he do it? There is also a…

  4. CT number definition

    The accuracy of CT number plots has been found lacking in several medical applications. This is of concern since the ability to compare and evaluate results on a reproducible and standard basis is essential to long term development. Apart from the technical limitations arising from the CT scanner and the data treatment, there are fundamental issues with the definition of the Hounsfield number, namely the absence of a standard photon energy and the need to specify the attenuation mechanism for standard measurements. This paper presents calculations to demonstrate the shortcomings of the present definition with a brief discussion. The remedy is straightforward, but probably of long duration as it would require an international agreement. - Highlights: ► The dependence of the CT number definition on photon energy is examined. ► Graphical examples of the CT number variation with photon energy are given. ► The influence of absorption edges and scattering on CT numbers is discussed. ► A proposal is made for an international standard devoted to CT number evaluation.

  5. Multiple hashes of single key with passcode for multiple accounts

    2007-01-01

    A human's e-life needs multiple offline and online accounts. It is a balance between usability and security to set keys or passwords for these multiple accounts. Password reuse has to be avoided due to the domino effect of malicious administrators and crackers. However, human memorability constrains the number of keys. Single sign-on server, key hashing, key strengthening and petname system are used in the prior arts to use only one key for multiple online accounts. The unique site keys are derived from the common master secret and specific domain name. These methods cannot be applied to offline accounts such as file encryption. We invent a new method and system applicable to offline and online accounts. It does not depend on HTTP server and domain name, but numeric 4-digit passcode, key hashing, key strengthening and hash truncation. Domain name is only needed to resist spoofing and phishing attacks of online accounts.

  6. 78 FR 66041 - 60-Day Notice of Proposed Information Collection: Multifamily Project Monthly Accounting Reports

    2013-11-04

    ... Accounting Reports AGENCY: Office of the Assistant Secretary for Housing--Federal Housing Commissioner, HUD... Accounting Reports. OMB Approval Number: 2502-0108. Type of Request: Extension of a currently...

  7. Counting, accounting, and accountability: Helen Verran's relational empiricism.

    Kenney, Martha

    2015-10-01

    Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study. PMID:26630820

  8. On Internationalization of Accounting Standards

    Liu Shuyun; Yuncheng

    2007-01-01

    @@ World economy globalization highlighted with deregulation of trade, capital movement and financing has been the dominant trend under the push of rapid growing of modern information technology,creating a urgent demand for internationalized accounting standards.

  9. The Accounting Curriculum in College

    Gustafson, George Axel

    1975-01-01

    In discussing the need for combination of theory and practice in the college accounting curriculum, the author presents a conceptual framework for the body of knowledge which teaches the student principles and puts them into practice through illustrations. (JT)

  10. Accountancy--An Emerging Profession

    Ristino, Robert J.

    1971-01-01

    Today, the accountant is widely recognized as a well-educated, well rounded and respected member of his community....part of a professional fraternity that oversees the most complex of human designs--a nation's economy. (Editor)

  11. Towards engagement, compliance and accountability

    Annyssa Bellal; Gilles Giacca; Stuart Casey-Maslen

    2011-01-01

    The UN and other international and regional organisations are increasingly trying to hold armed non-state actors (ANSAs) accountable at the international level for violations of international norms....

  12. Who Is Accountable for "Thoughtfulness"?

    Brown, Rexford

    1987-01-01

    Schools need more incentives to begin to produce more "thoughtfulness." As it is now they respond by "getting by" because they are only held accountable for minimal levels of achievement. Policymakers need to develop a different system of acccountability. (MD)

  13. ECONOMIST VERSUS ACCOUNTANT IN ROMANIA

    SABOU FELICIA

    2016-02-01

    Full Text Available The paper presents how it is perceived the accountant profession and the economist profession, by the companies who provide jobs for these two professions, using the most important jobs sites from Romania. The study was made in November 2015, on a total of 86 companies who offered jobs for accountant and economist, using ejos.ro job site and 61 companies who offered jobs for accountant and economist, using bestjobs.ro job site. Analyzing this practice met in Romania, through the company offer the “accountant” job although the position is in reality for the "economist" job, I tried to explain this wrong tendency using the term accountant in place of economist.

  14. Competency-Based Accounting Instruction

    Graham, John E.

    1977-01-01

    Shows how the proposed model (an individualized competency based learning system) can be used effectively to produce a course in accounting principles which adapts to different entering competencies and to different rates and styles of learning. (TA)

  15. Accountability in Times of Austerity

    Hansen, Hanne Foss; Kristiansen, Mads Bøge

    Like other countries Denmark has been hit by the global financial, economic and fiscal crisis. The pressure on the public finances has increased and public sector reforms such as new and/or changed accountability systems for budgetng, spending controls and financial management hav been launched...... in the form of a Budget Law and new requirements for financial management. This makes it interesting to assess how these initiatives introduced in times of austerity affect accountability in central government, and to discuss the potential effects of them. Based on a democratic, a constitutional...... and a learning perspective on public accountability, we assess the two initiatives through documentary material and interviews with civil servants who have designed or implemented the initiatives. The paper shows that the two initiatives strenthen and increase accountability from a democratic...

  16. Croatia : Country Financial Accountability Assessment

    World Bank

    2005-01-01

    Croatia focuses much of its modernization efforts on meeting the requirements for accession to the European Union (EU), which include public financial management (PFM). In this context, the relevance of this Country Financial Accountability Assessment (CFAA) is evident. It assesses the legal framework, institutional capacity, and practices, for the core financial control processes, such as budgeting, treasury, and cash management, accounting, financial reporting, internal control and audit, a...

  17. Citizen participation in public accountability

    Damgaard, Bodil; Lewis, Jenny

    2014-01-01

    In this chapter we offer an analytical framework sensitive to the quality of citizen participation, which is measured in terms of transferred power from the governors to the citizens, and in terms of the degree to which citizens have access to accountability measures. We do this by combining...... Arnstein’s (1969) classic ladder of participation with a focus on citizen participation in regard to bureaucratic accountability, centered on efficiency and learning (cf. Bovens et al. 2008)....

  18. Accounting Management by International Standards

    Jeno Beke

    2010-01-01

    This paper traces the benefits of international accounting standards – their contribution to harmonization andglobalization by purposing and tasking for accounting management. Measuring in details their pros and conseffects on the division of labour, financial innovation, company transactions and cost of capital it could beauthor’s recommendation for the business management inside and outside of one country’s border. Especiallythe multinational companies whose subsidiaries had to report for s...

  19. ENVIRONMENT ACCOUNTING FOR SUSTAINABLE DEVELOPMENT

    Florin Boghean

    2007-01-01

    Economic sustainability or intergenerational equity entails maintaining social well being by decisions about investments in different types of asset. Under certain conditions, consumption can be sustained by depleting resources, or various kinds of natural capital, while building up other kinds of capital. Theoretically, the choices involve the use of a set of accounting prices. The question becomes one of finding and implementing accounting prices that express the roles of the various capita...

  20. Problems in Navy reimbursable accounting

    Kernen, Bernadette A.

    1990-01-01

    Approved for public release, distribution is unlimited The purpose of this thesis is to identify problems in Navy reimbursable accounting and to develop a comprehensive, entry level financial management guide to assist financial managers at the field level in improving their accountability and control over reimbursable funds. This thesis discusses specific procedures for the effective administration and management of Intra- and Interservice Support Agreements, Economy Act Orders, and Proje...

  1. The fundamental problem of accounting

    Robert D. Cairns

    2013-01-01

    The fundamental problem of economic accounting is to determine a forwardlooking schedule of rentals, user costs or quasirents to provide for the recovery of irreversible investments. The method derived herein relaxes some restrictive assumptions that are common in capital theory. There can be multiple forms of comprehensive capital. Accounting for all forms of capital, including tangible and intangible capital, is symmetrical. The analytical focus becomes one of fixities and frictions and not...

  2. Cost accounting for the radiologist

    A. Gentili

    2014-01-01

    OBJECTIVE. Cost accounting is the branch of managerial accounting that deals with the analysis of the costs of a product or service. This article reviews methods of classifying and allocating costs and relationships among costs, volume, and revenues. CONCLUSION. Radiology practices need to know the cost of a procedure or service to determine the selling price of a product, bid on contracts, analyze profitability, and facilitate cost control and cost reduction. © American Roentgen Ray Society.

  3. THE EVOLUTION OF MANAGERIAL ACCOUNTING

    Delia MANEA

    2012-01-01

    The technological and organizational changes that have occurred in recent years, led to the apparition and then to continuous changes in managerial accounting, requiring the reconsideration of the existing informational system, so that it will contain all the information that managers need in order to make economic decisions. This paper aims to present the most important events that have marked the evolution of managerial accounting from its occurrence until today, and some courses of action ...

  4. Terrorism Prevention and Electoral Accountability

    Dragu, Tiberiu; Polborn, Mattias

    2009-01-01

    How does electoral accountability affect the effectiveness of terrorism prevention in a democ- racy? We analyze the connection between electoral accountability and policy effectiveness in the context of terrorism prevention. We develop a formal model of an interaction between a government, a minority community, and a representative voter. All actors share the objective of terrorism prevention and have symmetric information. We show that electoral pressures to be successful in terrorism preven...

  5. Accounting Implications of Corporate Diversification

    Raphael Amit; Joshua Livnat; Paul Zarowin

    1991-01-01

    This study investigates the direct effects of corporate diversification on accounting reports, and the implications of these effects for accounting research. The study shows that firms which diversify into unrelated areas of business devote a larger proportion of their capital investments to acquisitions and are, therefore, characterized by smaller differences between replacement-cost and historical-cost values of assets than undiversified firms. The implications of these findings, as well as...

  6. Founder Succession and Accounting Properties

    Fan, Joseph P.H.; T.J. Wong; Zhang, Tianyu

    2009-01-01

    Using a sample of 231 entrepreneurial firm successions in Hong Kong, Singapore, and Taiwan, we find that firms' unsigned discretionary accruals decrease while timely loss recognition increases subsequent to successions, suggesting a shift in accounting toward a less insider-based system. We argue that the change in accounting properties is due to the loss of specialized assets in the succession process, such as the entrepreneur's reputation and political/social networks, inducing the firm to ...

  7. IFRSs and Czech Accounting Adjustment

    Mikulcová, Tereza

    2014-01-01

    The subject of the master´s thesis is the comparison of the financial statements prepared in compliance with Czech accounting legislation and in compliance with International Financial Reporting Standards (IAS/IFRS). This thesis deals with the differences in reporting under Czech accounting legislation and IAS/IFRS in selected company and subsequent assessment of the impact of changes to the image of the company.

  8. Higher-order Nielsen numbers

    Peter Saveliev

    2005-04-01

    Full Text Available Suppose X, Y are manifolds, f,g:X→Y are maps. The well-known coincidence problem studies the coincidence set C={x:f(x=g(x}. The number m=dim X−dim Y is called the codimension of the problem. More general is the preimage problem. For a map f:X→Z and a submanifold Y of Z, it studies the preimage set C={x:f(x∈Y}, and the codimension is m=dim X+dim Y−dim Z. In case of codimension 0, the classical Nielsen number N(f,Y is a lower estimate of the number of points in C changing under homotopies of f, and for an arbitrary codimension, of the number of components of C. We extend this theory to take into account other topological characteristics of C. The goal is to find a “lower estimate” of the bordism group Ωp(C of C. The answer is the Nielsen group Sp(f,Y defined as follows. In the classical definition, the Nielsen equivalence of points of C based on paths is replaced with an equivalence of singular submanifolds of C based on bordisms. We let Sp'(f,Y=Ωp(C/∼N, then the Nielsen group of order p is the part of Sp'(f,Y preserved under homotopies of f. The Nielsen number Np(F,Y of order p is the rank of this group (then N(f,Y=N0(f,Y. These numbers are new obstructions to removability of coincidences and preimages. Some examples and computations are provided.

  9. Risks factoring business: accounting measurement

    Z.V. Gutsaylyuk

    2015-06-01

    Full Text Available The paper carried out the identification of risk factors for the development of possible accounting software management. Studied theoretical and methodological aspects of the risk classification of factoring operations in the part of the risk assessment factors. It is proposed to consider the risks factors as the risk that is acceptable controlled by accounting instruments and the risks that can not be taken into account in the accounting records. To minimize the risk factor, accounting-driven tools, a method of self-insurance, which is a factor in the creation of provision for factoring transactions designed to cover unexpected expenses and losses. Provision for factoring factor will establish more stable conditions of financial activity and avoid the fluctuations of profit factor in relation to the writing off of losses on factoring operatsіyam.Developed proposals allow for further research to improve the organizational and methodological basis of accounting and analysis of information as a basis for providing risk management factor, particularly in terms of improving the evaluation questions such risks and their qualitative and quantitative analysis.

  10. Report number codes

    This publication lists all report number codes processed by the Office of Scientific and Technical Information. The report codes are substantially based on the American National Standards Institute, Standard Technical Report Number (STRN)-Format and Creation Z39.23-1983. The Standard Technical Report Number (STRN) provides one of the primary methods of identifying a specific technical report. The STRN consists of two parts: The report code and the sequential number. The report code identifies the issuing organization, a specific program, or a type of document. The sequential number, which is assigned in sequence by each report issuing entity, is not included in this publication. Part I of this compilation is alphabetized by report codes followed by issuing installations. Part II lists the issuing organization followed by the assigned report code(s). In both Parts I and II, the names of issuing organizations appear for the most part in the form used at the time the reports were issued. However, for some of the more prolific installations which have had name changes, all entries have been merged under the current name

  11. Report number codes

    Nelson, R.N. (ed.)

    1985-05-01

    This publication lists all report number codes processed by the Office of Scientific and Technical Information. The report codes are substantially based on the American National Standards Institute, Standard Technical Report Number (STRN)-Format and Creation Z39.23-1983. The Standard Technical Report Number (STRN) provides one of the primary methods of identifying a specific technical report. The STRN consists of two parts: The report code and the sequential number. The report code identifies the issuing organization, a specific program, or a type of document. The sequential number, which is assigned in sequence by each report issuing entity, is not included in this publication. Part I of this compilation is alphabetized by report codes followed by issuing installations. Part II lists the issuing organization followed by the assigned report code(s). In both Parts I and II, the names of issuing organizations appear for the most part in the form used at the time the reports were issued. However, for some of the more prolific installations which have had name changes, all entries have been merged under the current name.

  12. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    Mihaela Ungureanu

    2012-03-01

    Full Text Available The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant legislation, through the elaboration of standards and guidelines in order to support the efforts of changing the mentality of business environment. The companies are also concerned for the future and not only for the present and they understand that environmental investments are not unnecessary expenses that burden the activities, but long-term profits prerequisites.Understanding the concept is difficult without an agreement on its definition. Specialized literature presents different definitions, each author with his own interpretation and vision. This is why professional accountants' reluctance to adopt new ideas and practices of green accounting, this being an unknown territory to them and difficult to entered.

  13. Balancing the books accounting for librarians

    Kirk, Rachel A

    2012-01-01

    Balancing the Books: Accounting for Librarians fills the gap that exists in literature on library acquisitions accounting. By covering essential accounting concepts, budgeting, government regulations that pertain to libraries, as well as accounting measur

  14. Chromosome numbers in Bromeliaceae

    Cotias-de-Oliveira Ana Lúcia Pires

    2000-01-01

    Full Text Available The present study reports chromosome numbers of 17 species of Bromeliaceae, belonging to the genera Encholirium, Bromelia, Orthophytum, Hohenbergia, Billbergia, Neoglaziovia, Aechmea, Cryptanthus and Ananas. Most species present 2n = 50, however, Bromelia laciniosa, Orthophytum burle-marxii and O. maracasense are polyploids with 2n = 150, 2n = 100 and 2n = 150, respectively, while for Cryptanthus bahianus, 2n = 34 + 1-4B. B chromosomes were observed in Bromelia plumieri and Hohenbergia aff. utriculosa. The chromosome number of all species was determined for the first time, except for Billbergia chlorosticta and Cryptanthus bahianus. Our data supports the hypothesis of a basic number of x = 25 for the Bromeliaceae family and decreasing aneuploidy in the genus Cryptanthus.

  15. The LHC in numbers

    Alizée Dauvergne

    2010-01-01

    What makes the LHC the biggest particle accelerator in the world? Here are some of the numbers that characterise the LHC, and their equivalents in terms that are easier for us to imagine.   Feature Number Equivalent Circumference ~ 27 km   Distance covered by beam in 10 hours ~ 10 billion km a round trip to Neptune Number of times a single proton travels around the ring each second 11 245   Speed of protons first entering the LHC 299 732 500 m/s 99.9998 % of the speed of light Speed of protons when they collide 299 789 760 m/s 99.9999991 % of the speed of light Collision temperature ~ 1016 °C ove...

  16. Improving the Numbers of Financial Statements

    Traian Calota

    2013-06-01

    Full Text Available Improving the numbers of financial statements can be achieved by several metods such as: recording the revenue too soon, recording bogus revenue, shifting the current expense to a futer or a earlier period, failing to record liabilities or shifting the cureent revenue to a later periods. As beeing science, technology or language of communication the accounting should reflect economic reality of transactions. Legal regulations, knowledge, creativity, management, and innovation spirit are all factors that are applied in practice and these factors contribute to economic reality through science of the reporting or 'financial position and performance tuning (creative accounting.

  17. CONFUSION WITH TELEPHONE NUMBERS

    Telecom Service

    2002-01-01

    he area code is now required for all telephone calls within Switzerland. Unfortunately this is causing some confusion. CERN has received complaints that incoming calls intended for CERN mobile phones are being directed to private subscribers. This is caused by mistakenly dialing the WRONG code (e.g. 022) in front of the mobile number. In order to avoid these problems, please inform your correspondents that the correct numbers are: 079 201 XXXX from Switzerland; 0041 79 201 XXXX from other countries. Telecom Service

  18. CONFUSION WITH TELEPHONE NUMBERS

    Telecom Service

    2002-01-01

    The area code is now required for all telephone calls within Switzerland. Unfortunately this is causing some confusion. CERN has received complaints that incoming calls intended for CERN mobile phones are being directed to private subscribers. This is caused by mistakenly dialing the WRONG code (e.g. 022) in front of the mobile number. In order to avoid these problems, please inform your correspondents that the correct numbers are: 079 201 XXXX from Switzerland; 0041 79 201 XXXX from other countries. Telecom Service  

  19. Geometry of numbers

    Gruber, Peter M

    1987-01-01

    This volume contains a fairly complete picture of the geometry of numbers, including relations to other branches of mathematics such as analytic number theory, diophantine approximation, coding and numerical analysis. It deals with convex or non-convex bodies and lattices in euclidean space, etc.This second edition was prepared jointly by P.M. Gruber and the author of the first edition. The authors have retained the existing text (with minor corrections) while adding to each chapter supplementary sections on the more recent developments. While this method may have drawbacks, it has the definit

  20. Algebraic theory of numbers

    Samuel, Pierre

    2008-01-01

    Algebraic number theory introduces students not only to new algebraic notions but also to related concepts: groups, rings, fields, ideals, quotient rings and quotient fields, homomorphisms and isomorphisms, modules, and vector spaces. Author Pierre Samuel notes that students benefit from their studies of algebraic number theory by encountering many concepts fundamental to other branches of mathematics - algebraic geometry, in particular.This book assumes a knowledge of basic algebra but supplements its teachings with brief, clear explanations of integrality, algebraic extensions of fields, Gal

  1. Perfect numbers and groups

    Leinster, Tom

    2001-01-01

    A number is perfect if it is the sum of its proper divisors; here we call a finite group `perfect' if its order is the sum of the orders of its proper normal subgroups. (This conflicts with standard terminology but confusion should not arise.) The notion of perfect group generalizes that of perfect number, since a cyclic group is perfect exactly when its order is perfect. We show that, in fact, the only abelian perfect groups are the cyclic ones, and exhibit some non-abelian perfect groups of...

  2. ENVIRONMENTAL ACCOUNTING IN AGRICULTURE: NUTRIENT ACCOUNTING AND OTHER ASPECTS

    P URFI

    2003-04-01

    Full Text Available While traditional accounting focuses on accounting for capital assets, costs, yields valued and sold in the market, environmental accounting intends to do the same with non-marketed capital assets, costs and yields, that is, externalities. The farm level nutrient balances are based on an input-output comparison, in which the nutrients entering the farm within inputs are compared to nutrients leaving the farm within the sold products. The method considers the amounts of nutrients entering the farm but not leaving it with the products to be wastes polluting the environment. The weakness of this approach is the handling of stock changes. In a farming year high amounts of nutrients contained in unsold products are not wastes, nor are they stored in the soil, but are stored in the stocks. To handle this problem the concepts of external nutrient balance and internal nutrient balance are introduced, and are tested in case studies of two Hungarian mixed farms.

  3. CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

    Cristina PRICHICI

    2015-04-01

    Full Text Available In the current economic background companies invest in finding complete solutions for the integration of all business functions (sales, logistics, accounting aso., control, centralized coordination and harmonization of systems and financial management operations, data storage and resilience of services as well as cost savings. Technological trend of recent years brings forward the concept of cloud computing, an innovative model of processing and storage of data that allows companies to run business processes on IT infrastructures in conditions of economical optimization. Cloud computing allows companies to effectively and economically use IT applications and infrastructures through the model "use as you need and pay as you go". However, before deploying the data and applications in the virtual environment, organizations must take into account the implications of such a decision on the financial reporting process. In this respect, the paper aims to analyze the impact of cloud computing technology onthe main operational modules used for obtaining accounting data for financial reporting.

  4. Accounting and economics: Influence of accounting methods on economic indicators

    Almásy, Michael

    2011-01-01

    The way the economic reality is observed is essential in order to determine decision-making of economic subjects. The picture of economic reality drawn by accounting can be said to be either the true and fair, or biased. If the latter is the case, how much does that bias translate into the quality of economic decision-making? In summary, the paper analyzes whether accounting should provide the fair and true view whether it does, and how it affects the economic behavior when it does not on bot...

  5. MANAGERIAL AND COST ACCOUNTING PRACTICES - A ROMANIAN OVERVIEW

    CARDOS ILDIKO REKA

    2011-12-01

    Full Text Available Research theme Globalization and technological changes generates complexity both in the business environment and the accounting systems. Under these conditions managerial accounting needs to learn new practices in order to become an active consultant of management. Objectives: The main objective of this paper is to present how managerial accounting changed over the years in Romania. We intend to present how the managerial accounting system is implemented within Romanian organizations, to report the level of adoption of traditional practices, tools and techniques, to identify to what extent contemporary managerial accounting practices are implemented and used, and finally to identify whether managerial accounting information is useful for business decisions. Prior works: Over the years researchers from all over the world were interested in managerial accounting changes and innovations, in managerial accounting practices, tools and techniques adopted by organizations. On international level the study made by Pavlatos and Paggios (2009 and on national level the study made by Jinga et al (2010 represents the starting point of our study. Both research team conducted a study on managerial accounting practices and the utility of managerial accounting information and found out that managerial accounting information is useful for managers in the decision making process but traditional practices, tools and techniques are used to 'produce' this type of information. Design/methodology : An empirical study was conducted in 2010 within Romanian accounting professionals. A questionnaire was sent to a number of 1871 professionals members of The Body of Expert and Licensed Accountants of Romania regarding managerial accounting practices, tools and techniques adopted and implemented. Data obtained was processed and analyzed with the help of descriptive statistics. Results/findings - Romanian professionals consider that managerial accounting information is useful

  6. Introduction in the Accounting Systems Convergence and Convergence as an Accounting Concept

    Moraru Maria

    2011-01-01

    The financial situations performing and presentation in accordance with the IFRS is practical and take into consideration a large number of problems with which these are confronted when applying the IAS-IFRS precautions. In its content the IAS-IFRS requests are presented on domain of interest, such as presenting the information in financial situations, group situations, elements evaluation and admission in the balance and in the profit and loses account. In March 2001 the International Accoun...

  7. STACO - An Accounting Configuration Architecture for Multi-Service Mobile Networks

    Racz, P.; Stiller, B.

    2009-01-01

    Accounting is a key task in commercial networks. With the increasing number of IP-based services and mobility support, accounting needs to evolve towards an integrated, service-oriented accounting approach in a mobile environment. Therefore, this dissertation digest paper presents the Serviceoriented Tailored Accounting Configuration (STACO) architecture that enables a service-oriented accounting configuration management in a mobile, multi-domain networking environment...

  8. Basic Theoretical Problems in Pension Accounting

    Junxun Li; Xiaoyan Wei

    2009-01-01

    Pension accounting is an important branch of financial accounting and also an active field in studies on accounting theories and practice of accounting. In this paper, authors discuss the property of pension and relevant accounting principles, the content of pension accounting, the pension plan, etc. Authors mainly discuss related problems in enterprise pension planning from types of pension and pension plan.

  9. Activty- versus Variability-Based Management Accounting

    Israelsen, Poul

    Bogen var blandt finalisterne til modtagelse af 1994-prisen “Contribution to Management Accounting Literature Award”, som uddeles af "The Management Accounting Section of the American Accounting Association"......Bogen var blandt finalisterne til modtagelse af 1994-prisen “Contribution to Management Accounting Literature Award”, som uddeles af "The Management Accounting Section of the American Accounting Association"...

  10. CASH ACCOUNTING STANDARDIZATION IN THE PUBLIC SECTOR

    Cenar Iuliana

    2010-01-01

    An important component of public institutions’ accounting is represented by cashaccounting. At the same time, the normalization, harmonization and convergence of accounting arethe chronological stages generated by globalization. The paper approaches aspects regarding therole of the budget within public institutions’ accounting, the management of public financialresources, the cohabitation need between cash accounting and accrual accounting, the provisionsof international accounting referentia...

  11. 12 CFR 707.4 - Account disclosures.

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Account disclosures. 707.4 Section 707.4 Banks... § 707.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General. A credit union must provide account disclosures to a member or potential member before an account is...

  12. 12 CFR 561.42 - Savings account.

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Savings account. 561.42 Section 561.42 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.42 Savings account. The term savings account means any withdrawable account, except a demand account as defined in § 561.16 of this chapter, a tax and loan account, a...

  13. Baryon Number Violation

    Babu, K S; Al-Binni, U; Banerjee, S; Baxter, D V; Berezhiani, Z; Bergevin, M; Bhattacharya, S; Brice, S; Brock, R; Burgess, T W; Castellanos, L; Chattopadhyay, S; Chen, M-C; Church, E; Coppola, C E; Cowen, D F; Cowsik, R; Crabtree, J A; Davoudiasl, H; Dermisek, R; Dolgov, A; Dutta, B; Dvali, G; Ferguson, P; Perez, P Fileviez; Gabriel, T; Gal, A; Gallmeier, F; Ganezer, K S; Gogoladze, I; Golubeva, E S; Graves, V B; Greene, G; Handler, T; Hartfiel, B; Hawari, A; Heilbronn, L; Hill, J; Jaffe, D; Johnson, C; Jung, C K; Kamyshkov, Y; Kerbikov, B; Kopeliovich, B Z; Kopeliovich, V B; Korsch, W; Lachenmaier, T; Langacker, P; Liu, C-Y; Marciano, W J; Mocko, M; Mohapatra, R N; Mokhov, N; Muhrer, G; Mumm, P; Nath, P; Obayashi, Y; Okun, L; Pati, J C; Pattie, R W; Phillips, D G; Quigg, C; Raaf, J L; Raby, S; Ramberg, E; Ray, A; Roy, A; Ruggles, A; Sarkar, U; Saunders, A; Serebrov, A; Shafi, Q; Shimizu, H; Shiozawa, M; Shrock, R; Sikdar, A K; Snow, W M; Soha, A; Spanier, S; Stavenga, G C; Striganov, S; Svoboda, R; Tang, Z; Tavartkiladze, Z; Townsend, L; Tulin, S; Vainshtein, A; Van Kooten, R; Wagner, C E M; Wang, Z; Wehring, B; Wilson, R J; Wise, M; Yokoyama, M; Young, A R

    2013-01-01

    This report, prepared for the Community Planning Study - Snowmass 2013 - summarizes the theoretical motivations and the experimental efforts to search for baryon number violation, focussing on nucleon decay and neutron-antineutron oscillations. Present and future nucleon decay search experiments using large underground detectors, as well as planned neutron-antineutron oscillation search experiments with free neutron beams are highlighted.

  14. Playing the Numbers

    Doyle, William R.

    2010-01-01

    Some say that the educators now have a gender-stratified system of higher education, with nearly 60 percent of all undergraduates being women and fewer men attending each year. The battle for gender equity for women in higher education has been a long and contentious one. In the decades since, increasing numbers of women have gone to college, to…

  15. Introducing Complex Numbers

    Trudgian, Timothy

    2009-01-01

    One of the difficulties in any teaching of mathematics is to bridge the divide between the abstract and the intuitive. Throughout school one encounters increasingly abstract notions, which are more and more difficult to relate to everyday experiences. This article examines a familiar approach to thinking about negative numbers, that is an…

  16. Safety in glomerular numbers.

    Schreuder, M.F.

    2012-01-01

    A low nephron number is, according to Brenner's hyperfiltration hypothesis, associated with hypertension, glomerular damage and proteinuria, and starts a vicious cycle that ends in renal failure over the long term. Nephron endowment is set during foetal life, and there is no formation of nephrons af

  17. Are Occupation Numbers Observable?

    Furnstahl, R. J.; Hammer, H. -W.

    2001-01-01

    The question of whether occupation numbers and momentum distributions of nucleons in nuclei are observables is considered from an effective field theory perspective. Field redefinitions lead to variations that imply the answer is negative, as illustrated in the interacting Fermi gas at low density. Implications for the interpretation of (e,e'p) experiments with nuclei are discussed.

  18. The Net by Numbers.

    McMurdo, George

    1996-01-01

    The expansion of the commercial Internet has encouraged the interpretation of the Internet and its uses as a potential marketing medium. Examines statistical and demographic information about the Internet including number of Internet hosts and World Wide Web servers, and estimates of Internet users; and raises questions about definitions and…

  19. The numbers game

    Oli Brown

    2008-10-01

    Full Text Available Estimates of the potential number of ‘climate changemigrants’ vary hugely. In order to persuade policymakers ofthe need to act and to provide a sound basis for appropriateresponses, there is an urgent need for better analysis, betterdata and better predictions.

  20. ALARA notes, Number 8

    This document contains information dealing with the lessons learned from the experience of nuclear plants. In this issue the authors tried to avoid the 'tyranny' of numbers and concentrated on the main lessons learned. Topics include: filtration devices for air pollution abatement, crack repair and inspection, and remote handling equipment

  1. CONSTRUCTING ACCOUNTING UNCERTAINITY ESTIMATES VARIABLE

    Nino Serdarevic

    2012-10-01

    Full Text Available This paper presents research results on the BIH firms’ financial reporting quality, utilizing empirical relation between accounting conservatism, generated in created critical accounting policy choices, and management abilities in estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H variable that presents particular internal control system and risk assessment; and that influences financial reporting positions in accordance with specific business environment. I argue that firms’ management possesses no relevant capacity to determine risks and true consumption of economic benefits, leading to creation of hidden reserves in inventories and accounts payable; and latent losses for bad debt and assets revaluations. I draw special attention to recent IFRS convergences to US GAAP, especially in harmonizing with FAS 130 Reporting comprehensive income (in revised IAS 1 and FAS 157 Fair value measurement. CAPCBIH variable, resulted in very poor performance, presents considerable lack of recognizing environment specifics. Furthermore, I underline the importance of revised ISAE and re-enforced role of auditors in assessing relevance of management estimates.

  2. Two Symmetric Properties of Mersenne Numbers and Fermat Numbers

    Yongjin, Shi

    2013-01-01

    Mersenne numbers and Fermat numbers are two hot and difficult issues in number theory. This paper constructs a special group for every positive odd number other than 1, and discovers an algorithm for determining the multiplicative order of 2 modulo q for each positive odd number q. It is worth mentioning that this paper discovers two symmetric properties of Mersenne numbers and Fermat numbers.

  3. Accounting Information Systems Implementation and Management Accounting Change

    Bredmar Krister

    2014-09-01

    Full Text Available Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.

  4. Survey of approaches to dynamic material accountancy

    By analogy with conventional material accountancy a decision if a diversion has occurred or not can be obtained by hypothesis testing of the selected estimator for diversion. In this publication the possibility of performing a simple hypothesis test after each establishment of a material balance as well as application of a sequential hypothesis test will be discussed. The probabilities of false alarms are of interest which affect the statements so obtained on a diversion. It should be noted that although the advocates of sequential hypothesis testing bring forward quite a number of proposals, statements are missing on the corresponding probabilities of false alarms. The effectiveness of dynamic material accountancy is demonstrated by studies known from the literature on the Barnwell facility and the Tokai-mura facility of the PNC. Whilst in the Barnwell study the limits of a dynamic material accountancy procedure get obvious, the study on the Tokai-mura facility shows that weekly performed material balance which is feasible with conventional measuring systems available there, allows to reach the safeguard targets as presently recommended by the IAEA. (orig.)

  5. Bar code usage in nuclear materials accountability

    The age old method of physically taking an inventory of materials by listing each item's identification number has lived beyond its usefulness. In this age of computerization, which offers the local grocery store a quick, sure, and easy means to inventory, it is time for nuclear materials facilities to automate accountability activities. The Oak Ridge Y-12 Plant began investigating the use of automated data collection devices in 1979. At that time, bar code and optical-character-recognition (OCR) systems were reviewed with the purpose of directly entering data into DYMCAS (Dynamic Special Nuclear Materials Control and Accountability System). Both of these systems appeared applicable; however, other automated devices already employed for production control made implementing the bar code and OCR seem improbable. However, the DYMCAS was placed on line for nuclear material accountability, a decision was made to consider the bar code for physical inventory listings. For the past several months a development program has been underway to use a bar code device to collect and input data to the DYMCAS on the uranium recovery operations. Programs have been completed and tested, and are being employed to ensure that data will be compatible and useful. Bar code implementation and expansion of its use for all nuclear material inventory activity in Y-12 is presented

  6. Computer programs as accounting object

    I.V. Perviy

    2015-03-01

    Full Text Available Existing approaches to the regulation of accounting software as one of the types of intangible assets have been considered. The features and current state of the legal protection of computer programs have been analyzed. The reasons for the need to use patent law as a means of legal protection of individual elements of computer programs have been discovered. The influence of the legal aspects of the use of computer programs for national legislation to their accounting reflection has been analyzed. The possible options for the transfer of rights from computer programs copyright owners have been analyzed that should be considered during creation of software accounting system at the enterprise. Identified and analyzed the characteristics of computer software as an intangible asset under the current law. General economic characteristics of computer programs as one of the types of intangible assets have been grounded. The main distinguishing features of software compared to other types of intellectual property have been all ocated

  7. Estimation and valuation in accounting

    Cicilia Ionescu

    2014-03-01

    Full Text Available The relationships of the enterprise with the external environment give rise to a range of informational needs. Satisfying those needs requires the production of coherent, comparable, relevant and reliable information included into the individual or consolidated financial statements. International Financial Reporting Standards IAS / IFRS aim to ensure the comparability and relevance of the accounting information, providing, among other things, details about the issue of accounting estimates and changes in accounting estimates. Valuation is a process continually used, in order to assign values to the elements that are to be recognised in the financial statements. Most of the times, the values reflected in the books are clear, they are recorded in the contracts with third parties, in the supporting documents, etc. However, the uncertainties in which a reporting entity operates determines that, sometimes, the assigned or values attributable to some items composing the financial statements be determined by use estimates.

  8. Performance measurement: the new accountability.

    Martin, L L; Kettner, P M

    1997-01-01

    Over the years, "accountability" in the human services has focused upon issues such as the legal framework, organizational management, financial responsibility, political concerns, and client inputs and expectations. Within the past decade, the meaning of "accountability" has been extended to the more dynamic organizational functions of "efficiency" and " effectiveness." Efficiency and effectiveness increasingly must be put to the tests of performance measurement and outcome evaluation. Forces outside the social work profession, including, among others, federal expectations and initiatives and the increased implementation of the concept of managed care, will ensure that efficiency and effectiveness will be central and highlighted concerns far into the future. This "new accountability" is demanded by the stakeholders in the nonprofit sector and by federal requirements built into the planning, funding, and implementation processes for nonprofits and for-profits alike. PMID:10166757

  9. Safeguards and nuclear material accounting

    The safeguards activities performed under INFCIRC/153 type of agreements are often characterized as traditional safeguards. This approach contains three elements: nuclear material accountancy; containment and surveillance measures; and on-site inspections. The nuclear material accountancy establishes the quantity of nuclear material present and changes in that over a period of time. Containment and surveillance measures take advantage of physical boundaries like walls, containers, cameras and seals to restrict, control or monitor the movement of or access to nuclear material. On-site inspection verifies the credibility of the first two verification elements. When we consider accounting of nuclear material we must have in our mind a Material Balance Area (MBA) separated by a physical boundary. There should be a close accounting period and also a nuclear material to account for. If there is some beginning inventory (BPI) in the MBA, it might receipt some material say R from other source. Then after processing some end product say S has been transferred to other MBA. During the process some part of the material can not be used further so it has to be discarded after measurement. Let it be MD. At the end of period some part of the material is still left over in the MBA, call it EPI. Since the nuclear materials are of high monitory and strategic value. The objective of their accounting and control is the timely detection of diversion of significant quantities of nuclear material from peaceful nuclear activities - to the manufacture of nuclear weapons or of other nuclear explosive devices or for purposes unknown, and to deterrence of such diversion by the risk of early detection

  10. Calling Dunbar's Numbers

    MacCarron, Pádraig; Dunbar, Robin

    2016-01-01

    The social brain hypothesis predicts that humans have an average of about 150 relationships at any given time. Within this 150, there are layers of friends of an ego, where the number of friends in a layer increases as the emotional closeness decreases. Here we analyse a mobile phone dataset, firstly, to ascertain whether layers of friends can be identified based on call frequency. We then apply different clustering algorithms to break the call frequency of egos into clusters and compare the number of alters in each cluster with the layer size predicted by the social brain hypothesis. In this dataset we find strong evidence for the existence of a layered structure. The clustering yields results that match well with previous studies for the innermost and outermost layers, but for layers in between we observe large variability.

  11. Numbers and sets

    Marco Ruffino

    2001-12-01

    Full Text Available In this paper I discuss the intuition behind Frege's and Russell's definitions of numbers as sets, as well as Benacerraf's criticism of it. I argue that Benacerraf's argument is not as strong as some philosophers tend to think. Moreover, I examine an alternative to the Fregean-Russellian definition of numbers proposed by Maddy, and point out some problems faced by it.Neste artigo discuto a intuição subjacente à definição de n∨meros como conjuntos proposta por Frege e Russell, assim como a crítica de Benacerraf a esta definição. Eu tento mostrar que o argumento de Benacerraf não é tão forte como alguns filósofos o tomaram. Adicionalmente, examino uma alternativa à definição de Frege e Russell proposta por Maddy, e indico algumas dificuldades encontrada pela mesma.

  12. Managerial accounting applications in radiology.

    Lexa, Frank James; Mehta, Tushar; Seidmann, Abraham

    2005-03-01

    We review the core issues in managerial accounting for radiologists. We introduce the topic and then explore its application to diagnostic imaging. We define key terms such as fixed cost, variable cost, marginal cost, and marginal revenue and discuss their role in understanding the operational and financial implications for a radiology facility by using a cost-volume-profit model. Our work places particular emphasis on the role of managerial accounting in understanding service costs, as well as how it assists executive decision making. PMID:17411809

  13. Accountability: Antecedents, Power, and Processes

    Tröhler, Daniel; Meyer, Heinz-Dieter; Labaree, David F.; Hutt, Ethan L.

    2014-01-01

    During the past decade “accountability” has emerged as the master rationale for education reform. Given its ubiquity and central role in current policy and practice, it is almost possible to forget that even 15 years ago the term was hardly ever used and accountability, in today’s sense, was virtually a nonissue. That is surprising given the certainty with which advocates claim accountability as the needle’s eye through which the camel of public education reform must pass. How has this ch...

  14. Calling Dunbar's Numbers

    MacCarron, Pádraig; Kaski, Kimmo; Dunbar, Robin

    2016-01-01

    The social brain hypothesis predicts that humans have an average of about 150 relationships at any given time. Within this 150, there are layers of friends of an ego, where the number of friends in a layer increases as the emotional closeness decreases. Here we analyse a mobile phone dataset, firstly, to ascertain whether layers of friends can be identified based on call frequency. We then apply different clustering algorithms to break the call frequency of egos into clusters and compare the ...

  15. Chromosome numbers in Bromeliaceae

    2000-01-01

    The present study reports chromosome numbers of 17 species of Bromeliaceae, belonging to the genera Encholirium, Bromelia, Orthophytum, Hohenbergia, Billbergia, Neoglaziovia, Aechmea, Cryptanthus and Ananas. Most species present 2n = 50, however, Bromelia laciniosa, Orthophytum burle-marxii and O. maracasense are polyploids with 2n = 150, 2n = 100 and 2n = 150, respectively, while for Cryptanthus bahianus, 2n = 34 + 1-4B. B chromosomes were observed in Bromelia plumieri and Hohenbergia aff. u...

  16. Homoroot integer numbers

    M. H. Hooshmand

    2010-02-01

    Full Text Available In this paper we first define homorooty between two integer numbers and study some of their properties. There after we shall state some applications of the homorooty in studying and solving some Diophantine equations and systems, as an interesting anduseful elementary method. Also by the homorooty, we state and prove the necessary and sufficient conditions for existence of finite solutions in a special case of the quartic equation and evaluate the bounds of its solutions.

  17. Prime numbers -- your gems

    Motohashi, Yoichi

    2005-01-01

    Prime numbers or primes are man's eternal treasures that have been cherished for several millennia, until today. As their academic ancestors in ancient Mesopotamia, many mathematicians are still trying hard to see primes better. I shall relate here a part of my impressions that I have gathered in a corner of my mind through my own research and excursions outside my profession. This is in essence a translation of my Japanese article that was prepared for my public talk at the general assembly ...

  18. A Multiple Account Framework For Cost-Benefit Analysis

    Prof Harry Campbell; Assoc Prof Richard Brown

    2003-01-01

    The paper presents a spreadsheet-based multiple account approach to cost-benefit analysis which incorporates all the usual concerns of cost-benefit analysts such as shadow-pricing to account for market failure, distribution of net benefits, sensitivity and risk analysis, cost of public funds, and environmental effects. The approach offers a number of advantages to both analysts and decision-makers, including transparency, a check on internal consistency and a detailed summary of project net b...

  19. Social accounting matrices and multiplier analysis: An introduction with exercises

    Breisinger, Clemens; Thomas, Marcelle; Thurlow, James

    2009-01-01

    This training guide introduces development practitioners, policy analysts, and students to social accounting matrices (SAMs) and their use in policy analysis. There are already a number of books that explain the System of National Accounts and SAM multipliers—some of these are recommended at the end of this training guide. However, most books tend to be quite technical and move quickly from an introduction to more complex applications. By contrast, this guidebook uses a series of hands-on exe...

  20. THE IMPACT OF CREATIVE ACCOUNTING ON FINANCIAL AUDIT

    RADU VASILE POP

    2013-12-01

    Full Text Available The information supplied by the financial statements based on creative accounting presents a large number of characteristics: the usefulness of information in the decision making process, the relevance (pertinence, reliability (objectivity or credibility, opportunity (meeting deadlines, predictive value, retrospective value, verifiability, neutrality, fidelity, prudence, continuity, importance, balance between cost and benefits, complete character (completeness, the absence of misleading elements, intelligibility, comparability. Detecting creative accounting influences on financial statements is the role of the financial auditor who can correct these deviations.