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Sample records for accounting policy phase

  1. 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...

  2. 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 ...

  3. 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...

  4. 14 CFR Section 2 - General Accounting Policies

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false General Accounting Policies Section 2 Section 2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Section 2 General Accounting Policies...

  5. 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 ...

  6. 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

  7. Relations between Balance Sheet Policy and Accounting Policy in the Context of Different Accounting Models

    Rafał Grabowski

    2010-01-01

    In Polish professional literature the terms balance sheet policy (in German: bilanzpolitik) and accounting policy are commonly used. The problem raised by the author is defined by the fact that there exist at least a few perspectives of their meaning and their relations with each other. In some opinions balance sheet policy and accounting policy represent the same issues. In other opinions there appear differences between the two, however, there is no consensus as to the nature of the differe...

  8. Optimal accounting policies under financial constraints: aggressive versus conservative

    Masatomo Akita; Yusuke Osaki

    2011-01-01

    We examine how severity of financial constraints influences firms' choices of accounting policies. This paper shows that firms with mild financial constraints choose an aggressive accounting policy and those with severe financial constraints choose a conservative accounting policy.

  9. Relations between Balance Sheet Policy and Accounting Policy in the Context of Different Accounting Models

    Rafał Grabowski

    2010-12-01

    Full Text Available In Polish professional literature the terms balance sheet policy (in German: bilanzpolitik and accounting policy are commonly used. The problem raised by the author is defined by the fact that there exist at least a few perspectives of their meaning and their relations with each other. In some opinions balance sheet policy and accounting policy represent the same issues. In other opinions there appear differences between the two, however, there is no consensus as to the nature of the differences. The lack of clarity with regard to the explanation methods of balance sheet policy and accounting policy and their relations represents a research problem for theory and practice. The theory is required to codify the academic debate and systematize the terminology while in practice it is the management board that holds responsibility for a financial statement which is determined by accounting policy adopted by the entity. In this working paper the author has tried to point out the substance of balance sheet policy and accounting policy as well as to provide explanation of existing differences between them. Although the topic has already been discussed in professional literature, there have been no attempts to explain the substance of the two policies and their relations by making reference to their origin, ie. accounting approaches from which they evolved.

  10. CREATIVE ACCOUNTING THROUGH THE POLICIES AND ACCOUNTING OPTIONS

    DIMA FLORIN-CONSTANTIN

    2012-01-01

    The entity’s “true and fair view” is reflected according to the financial position, the entity’s financial performance and the changes of the financial position and financial performance. The study undertaken by us will be based on the presentation of several accounting policies which determine or influence the entity’s financial position and performance. Although our approach seems pretentious, its subject is cursive, a subject in which we try to combine theoretical aspects with practical ex...

  11. DISCLOSURE OF ACCOUNTING POLICIES: AN INDIAN PERSPECTIVE

    ROBAB SARVARI ALI BABALOO

    2012-11-01

    Full Text Available Accounting policies are the specific accounting principles and methods of applying those principles adopted by the enterprises in preparation and presentation of the financial statements. The paper tests the hypothesis 'Adoption of IFRS way for disclosure of accounting policies would improve the presentation of financial statements and help in making its realistic and fair analysis.' The goal of this research paper is (1 to understand the important provisions of Ind AS1 and compare them with earlier AS1 and also with IFRS (2 to discuss the new trends and its effect on the presentation of financial statements in India. The researcher collects the data from secondary sources like books, internet websites, and research mentor. The research identifies that culture, conservatism, secrecy, language; MNCs are the major factors which affect the convergence to IFRS in India. Adoption of IFRS is necessary. If adopted, the convergence would help in a realistic and fair analysis of financial statements.

  12. IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors – A Closer Look

    Muthupandian, K S

    2008-01-01

    The International Accounting Standards Board issued the revised version of the International Accounting Standard 8, Accounting Policies, Changes in Accounting Estimates and Errors. The objective of IAS 8 is to prescribe the criteria for selecting, applying and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and the corrections of errors. This article presents a closer look of the standard (o...

  13. Accounting Policy Choice: Positive Accounting Theory and Economic Determinants – An Empirical Study

    Ulusan, Hikmet; İbrahim DOĞAN

    2008-01-01

    Accounting policies has a great impact on financial results and performance of companies. Therefore, the users of accounting information must know which factors determine companies’ accounting policy choices. The aim of this study is to provide evidence for the economic determinants that may affect company’s accounting policy choices by examining three key accounting method disclosures in the 2005 annual reports of the publicly-held companies listed on the Istanbul Stock Exchange. Watts and Z...

  14. ACCOUNTING POLICIES OF COMPANIES IN THE FRAMEWORK OF IFRS

    B. Zasadnyi

    2014-09-01

    Full Text Available The article investigates the nature of the accounting policies as a set of principles, approaches, methods, forms and procedures used for the purpose of accounting and reporting. Accounting policies are an important step in the organization of accounting, where the subject is the management of a company and the object is the system of accounting and reporting, and are designed to provide users with information needed to make effective managerial decisions. For resident companies applying IFRS for financial reporting, we suggest the structure for a document on accounting policies, which allows to take into account all the key points of accounting policy and, if necessary, can be expanded. In addition, we define the main factors that influence the development of accounting policies in the framework of IFRS.

  15. Accounting Policies and Estimates in Municipalities between Norms and Reality

    IULIANA CENAR

    2012-01-01

    The conformity of the Romanian accounting system to the European and international accounting rules also implies the accounting policies as a crucial element in the development and presentation of financial statements, which must include relevant and reliable information in condition to meet the needs of various user groups in decision making. Accounting policies are circumscribed to the primary objective of accounting, that of providing a fair image of financial position and performance of r...

  16. ACCOUNTING POLICIES OF COMPANIES IN THE FRAMEWORK OF IFRS

    B. Zasadnyi

    2014-01-01

    The article investigates the nature of the accounting policies as a set of principles, approaches, methods, forms and procedures used for the purpose of accounting and reporting. Accounting policies are an important step in the organization of accounting, where the subject is the management of a company and the object is the system of accounting and reporting, and are designed to provide users with information needed to make effective managerial decisions. For resident companies applying IFRS...

  17. ACCOUNTING POLICIES AND FINANCIAL ANALYSIS INTERDEPENDENCES - EMPIRICAL EVIDENCE

    Nino Serdarević

    2011-01-01

    This paper presents empirical evidence on applied analysis interdependences with created accounting policies and estimates within Bosnia and Herzegovina (BIH) private commercial entities, in specific, targeting practice oriented relevance of financial indicators, non-financial indicators, enterprise resource planning and management account-ting insight frequencies. Recently, standard setters (International Accounting Standards Board and International Federation of Accountants) have published ...

  18. THE LOGIC OF THE FORMATION OF ACCOUNTING POLICY FOR ACCOUNTING AND COST ANALYSIS

    O. Fedotenkova

    2012-01-01

    The article devoted to the consideration of the factors influencing the formation of accounting policy organizations elevator complex. The model of formation of a registration policy for cost management in the given organizations is offered. In addition, considered congruent communicative interaction of financial and management accounting cost accounting.

  19. 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.

  20. PRESENTATION OF STATE SUPPORT (GRANTS IN ACCOUNTING POLICY OF POLAND

    K. Zuk

    2014-01-01

    Full Text Available Since admission of Poland to the European Union Polish enterprises can make use of the state support in various forms including support in investments, investigations and developments, consulting, higher qualification, financing of exhibition participation, salary additional payments for invalid workers, repayment of loan portions. The purpose of the given publication is to make an analysis of accounting method for state support which is granted for an organization within the frameworks of the accounting policy depending on the obtained grants.Enterprises must select themselves a grant accounting form as in account books so while presenting financial reporting and these accounting and reporting forms must be reflected in the enterprise policy of accounting. The enterprise accounting policy indicates principles for creation of reserves and conditional obligations related with grants. Enterprises can use some simplifications and they can exclude creation of reserves and withhold conditional obligations concerning the grants if these measures are considered as insignificant.In accordance with the enterprise accounting policy account books must contain recordings on grant provision when a grant is transferred to the bank account or when an enterprise receives a written notice confirming final decision about payments from a financing institution. The accounting policy must determine principles of bank operation break-up on grant accounts and security system of data and files including accounting documents, accounts and other documents related to the obtained grant and the required archivation term

  1. 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...

  2. 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...

  3. ACCOUNTING POLICIES AND ESTIMATES IN MUNICIPALITIES BETWEEN NORMS AND REALITY

    IULIANA CENAR

    2012-01-01

    Full Text Available The conformity of the Romanian accounting system to the European and international accounting rules also implies the accounting policies as a crucial element in the development and presentation of financial statements, which must include relevant and reliable information in condition to meet the needs of various user groups in decision making. Accounting policies are circumscribed to the primary objective of accounting, that of providing a fair image of financial position and performance of reporting entities. This paper intends to approach accounting policies in relation to national and international regulatory framework, the desirable way in which they should be present in public institutions in our country, the reality regarding the incorporation in the financial statements of accounting policies applied to local territorial administrative units, the identification of convergences and differences in the perception and practical implementation of normative theoretical framework regarding "principles, conventions, rules and practices applied by an entity in preparing and presenting financial statements".

  4. CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

    Cristina PRICHICI; Bogdan Ş. IONESCU

    2015-01-01

    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 b...

  5. Accountability Policies and Readiness for College for Diverse Students

    Musoba, Glenda Droogsma

    2011-01-01

    Following a national trend, state policy has focused on accountability measures such as high-stakes high school exit exams, standards-based reforms, and graduation curriculum requirements. Yet the effect of these accountability policies on students' readiness for college is relatively untested. In a multilevel model (students within states), the…

  6. 38 CFR 21.342 - Leave accounting policy.

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Leave accounting policy. 21.342 Section 21.342 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS.... Chapter 31 Leaves of Absence § 21.342 Leave accounting policy. (a) Amount of leave. A veteran pursuing...

  7. The Ghostly Workings of Danish Accountability Policies

    Pors, Justine Grønbæk

    2016-01-01

    This article proposes a framework for thinking about the ghostly, thus arguing that policy can be understood as a landscape of intersecting and colliding temporalities from which arouse curious workings of barely-there forces, spooky energies and vibrating saturations of affective ambivalences. I...... lurking resistance towards the policy aims as well as insidious doubts. Thinking about the ghostly contributes to studies of education policy by locating the reality of power in the mundane everyday doings and experiences of educational practitioners and insisting on the very tangled way people sense and...... intuit the complexities of contemporary forms of power....

  8. Accounting Policy Options under IFRS: Evidence from Turkey

    Oguzhan BAHADIR; Buke TOLGA

    2013-01-01

    Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting Standards (IFRSs) still permit choices in accounting treatment of similar transactions and events. This paper examines the accounting choices made by Turkish listed companies in cases where IFRSs permit a choice between alternative accounting policies. The ...

  9. A Reexamination of Changes in Accounting Policy: Evidence from Japan

    Masahiro Enomoto

    2015-01-01

    This paper reconsiders various hypotheses tested in the literature concerning income smoothing, the big bath, financial distress, debt covenants, management turnover, ownership structure, and auditors. The results show that changes in accounting policy have been carried out for income smoothing. The analysis also indicates a big bath accounting. A higher debt ratio produces more changes in accounting policy, resulting in both income decreases and increases. A higher bank ownership ratio leads...

  10. Business Policy Course and Accounting Program

    Wheelen, Thomas L.; And Others

    1975-01-01

    The senior business policy course at McIntire School of Commerce at the University of Virginia is described. Designed as an integrating decision-making course to develop administrative skills, it is based on a combination of case approach and management simulation in the form of a computerized business game. (JT)

  11. Design of Studies for Development of BPA Fish and Wildlife Mitigation Accounting Policy Phase II, Volume II, 1985-1988 Technical Report.

    Kneese, Allen V.

    1988-08-01

    The incremental costs of corrective measures to lessen the environmental impacts of the hydroelectric system are expected to increase and difficult questions to arise about the costs, effectiveness, and justification of alternative measures and their systemwide implications. The BPA anticipate this situation by launching a forward-looking research program aimed at providing methodological tools and data suitable for estimating the productivity and cost implications of mitigation alternatives in a timely manner with state-of-the-art accuracy. Resources for the Future (RFF) agreed at the request of the BPA to develop a research program which would provide an analytical system designed to assist the BPA Administrator and other interested and responsible parties in evaluating the ecological and economic aspects of alternative protection, enhancement, and mitigation measures. While this progression from an ecological understanding to cost-effectiveness analyses is straightforward in concept, the complexities of the Columbia River system make the development of analytical methods far from simple in practice. The Phase 2 final report outlines the technical issues involved in developing an analytical system and proposes a program of research to address these issues. The report is presented in the Summary Report (Volume 1), and the present volume which consists of three technical reports: Part I, Modeling the Salmon and Steelhead Fisheries of the Columbia River Basin; Part II, Models for Cost-Effectiveness Analysis; and Part III, Ocean Fisheries Harvest Management.

  12. Problem aspects of accounting policies forming of public sector entities

    Писарчук, Оксана Володимирівна; Кудіна, Ольга Миколаївна; Тютлікова, Вікторія Валеріївна

    2015-01-01

    This article discusses the problem of forming effective accounting policies of public sector entities, which in the present conditions of high financial instability and the lack of real economic development of the national economy has particular relevance and requires the development of scientific and applied approaches.The purpose of the article is to identify problematic aspects of formation and use of administrative documents on the accounting policies of public sector entity.It is develop...

  13. Accounting for Knowledge in Policies of Responsibility

    Hansen-Magnusson, Hannes; Vetterlein, Antje; Wiener, Antje

    This article develops a framework that aims to account for knowledge in practices of responsibility. It embarks from the observation that norms in global governance are contested, and increasingly so, triggered by processes of globalisation which make inter-national encounters ever more likely. By...... understanding these encounters as inter-cultural, the article focuses on knowledge practices that inform (diverging) understandings of fundamental norms. We argue that in order to increase long-term sustainable normativity under conditions of globalisation, researcher needs to uncover meso-level norms. These...... gap between different actors involved in putting norms into practice....

  14. Development of Enterprise Accounting Policy on Accounting of Receivables within Payment System with Buyers

    Nina Tsehelnyk

    2014-01-01

    The growth in receivables is one of the reasons of low solvency of domestic agricultural companies. Therefore, the important significance in the management of financial flows in the company belongs to the accounting policy as complex of principles, methods and procedures used by the company for preparation and presentation of financial statements. Successfully selected accounting policy allows optimize the payments from customers and promotes the formation of timely and relevant information o...

  15. ACCOUNTING POLICIES AND FINANCIAL ANALYSIS INTERDEPENDENCES - EMPIRICAL EVIDENCE

    Nino Serdarević

    2011-06-01

    Full Text Available This paper presents empirical evidence on applied analysis interdependences with created accounting policies and estimates within Bosnia and Herzegovina (BIH private commercial entities, in specific, targeting practice oriented relevance of financial indicators, non-financial indicators, enterprise resource planning and management account-ting insight frequencies. Recently, standard setters (International Accounting Standards Board and International Federation of Accountants have published outcomes of an internationally organized research on financial reports usefulness, recommending enforced usage of enterprise relevant information, non-financial indicators and risks implications in assets and liabilities positions. These imply litigation and possible income smoothening. In regard to financial reporting reliability, many authors suggest accounting conservatism as a measure to compose risk assessment and earnings response ratio. Author argues that recently suggested financial management measures involving cash and assets management, liquidity ratios and turns do not directly imply accounting information quality, prior computed within applied accounting conservatism.

  16. Accounting policies, changes in accounting estimates and errors by International accounting standards IAS/IFRS and in national accounting legislation in the Czech Republic by business enterprises

    Václav Černý

    2006-01-01

    The article is focused on the International accounting standard IAS 8 – accounting policies, changes in accounting estimates and errors. These questions are examined in the comparison with accounting legislation in the Czech Republic. The article contains three case studies, and their solutions by both above mentioned methods, it contains the recommendations of the author for Czech national legislation.

  17. Monetary policy,accounting conservatism and trade credit

    Bingbin; Dai; Fan; Yang

    2015-01-01

    Using a sample of A-share listed firms in China during the 2003–2012 period,this paper investigates the effect of accounting conservatism on trade credit,taking changes in monetary policy into account.We find that corporations with higher accounting conservatism obtain more trade credit and that accounting conservatism has a greater influence on trade credit under tight monetary policy.Furthermore,the backgrounds of the supplier and customer influence the positive relationship between accounting conservatism and trade credit.This influence is more evident when a company is privately owned and has greater market power,and less evident when the supplier or customer is the controlling shareholder.

  18. 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.

  19. Improve the policy document of accounting in a company

    SARANUTUYA BATSUKH; YANJINLKHAM BAYARSAIKHAN

    2015-01-01

    It is unavoidably important that All economy entity of state and private have to qualify “Policy document of accounting” by adjusting to peculiarity of the organization in according to the International Standards of Accounting, in order to standardizing law and acts which involved accounting, audition and financial report, and solve main issues such as developing well-environments to other legislate regulation, to put an under control, obtain precise system providing implementation, prepare f...

  20. The Role of Accounting and Accounting Law in Establishing Public Economic Policies in the Post-crisis Period

    Aurelian Virgil BĂLUŢĂ

    2012-01-01

    The following issues are being adressed in this paper: the relationship of accounting and accounting law with the local economy, the relationship of accounting and accounting law with macroeconomics, establishing public policies for certain categories of enterprises based on information provided by accounting and accounting law, the relationship of accounting and accounting law with macroeconomics foresight and forecast, the relationship of accounting and accounting law w...

  1. CEA 1996 survey of accounting policies and practices

    A survey of accounting policies and practices of some of Canada's largest electrical utilities was presented. The first survey was done in 1981 and then updated in 1986, 1991 and 1996. The dominating issues affecting accounting practices in the 1996 survey were regulation versus deregulation, corporate governance, risk management, research and development costs, new ventures, and environmental liabilities. The Survey examined eight areas of accounting concern, among them financial statement concepts, statement of operations, assets, liabilities, equity, special topics, and financial ratios and other statistics

  2. THE INFLUENCE OF ACCOUNTING POLICIES OVER THE ENTITIES’ RESULT

    ALICE EMILIA ŢINTA

    2013-12-01

    Full Text Available This article started from the idea that International Accounting and Financial Reporting Standards have had a major impact over the accounting world. Accounting laws of Continental Europe (especially France centered on historical cost, are in opposition to IFRS towards fair value. If accounting is based on historical cost we can say that excess of prudence leads to inaction. On the other hand the Anglo-Saxon accounting system is based on fair value that looks for a quick profit and to help investors. Financial statements record how resources have been handled by the management. The role of financial statements is to provide informations that will help users to make decisions. They can accomplish this mission only for those objectives that can be quantified as value and quantity. IFRS is referring to the whole set of financial statements that have to include a statement of the financial position, of the result, of changes in equity and treasury. Alongside these informations has to be a summary of significant accounting policies as well as informations about retrospective application of one or more accounting policies.

  3. The Role of Accounting and Accounting Law in Establishing Public Economic Policies in the Post-crisis Period

    Aurelian Virgil BĂLUŢĂ

    2012-06-01

    Full Text Available The following issues are being adressed in this paper: the relationship of accounting and accounting law with the local economy, the relationship of accounting and accounting law with macroeconomics, establishing public policies for certain categories of enterprises based on information provided by accounting and accounting law, the relationship of accounting and accounting law with macroeconomics foresight and forecast, the relationship of accounting and accounting law with the labor economy, the impact the wage regulations has on public economic policies under firm ownership change.

  4. THE IMPACT OF INDIVIDUAL ELEMENTS OF THE ACCOUNTING POLICY ON ACCOUNTING ITEMS AND INDICATORS OF THE FINANCIAL CONDITION

    Krugljak Z. I.; Kalinskaya M. V.

    2014-01-01

    The article outlines the role of the accounting policy as a bridge between management and accounting in an economic subject. Different goals pursued by the organizations during their formation are identified. The impact of individual elements of the methodological section of the accounting policy of the company on its financial ratios is presented. In order to predict the effects of the elements of accounting policy on reporting and maximum simplification of work of financial services of an e...

  5. Educative Accountability Policies for Tasmania's Locally Managed Schools: Interim Policy Research Findings.

    Macpherson, R. J. S.

    1996-01-01

    Summarizes interim findings of a policy research project in Tasmania, Australia, aimed at producing educative accountability options for identifying processes and criteria to improve learning, teaching, and leadership. Identifies preferred accountability criteria and processes in Tasmania's locally managed school district, maps patterns of…

  6. Adjusting the accounting policies content at engineering repair facilities in respect of their income account

    Alla A. Balan

    2015-03-01

    Full Text Available At the present stage of economic development income represents one of the most important indicators of an enterprise’s activity, that indicator being of interest both for external and internal users. The study of income accounting arrangement is a priority task. Its goal consists in synthesis and analysis of theoretical methodological principles of income accounting with elaboration of proposals for its improvement at repair service facilities. Such study scientific significance relates to identifying a united development strategy as to the repair facilities revenues accounting system meanwhile its practical significance referring to the elaboration of measures to improve the enterprise’s income accounting system. This study methodological basis departs from Accounting Regulatory standard Art. 15 “Revenue”, its methodological principles, IAS 18 “Revenue” and Internal Revenue Code of Ukraine. The research key issue targets onto adjusting the content of revenues accounting policies at repair service facilities with introduction of additional analytical accounts for subaccount 703 “Revenue from goods and services sales”. The obtained results can be used to improve repair facilities income accounting system and improve the efficiency of activity accounting.

  7. THE IMPACT OF INDIVIDUAL ELEMENTS OF THE ACCOUNTING POLICY ON ACCOUNTING ITEMS AND INDICATORS OF THE FINANCIAL CONDITION

    Krugljak Z. I.

    2014-09-01

    Full Text Available The article outlines the role of the accounting policy as a bridge between management and accounting in an economic subject. Different goals pursued by the organizations during their formation are identified. The impact of individual elements of the methodological section of the accounting policy of the company on its financial ratios is presented. In order to predict the effects of the elements of accounting policy on reporting and maximum simplification of work of financial services of an economic subject, the technology of forming of effective accounting policy is developed

  8. 76 FR 60357 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

    2011-09-29

    ... and 48 CFR Ch. 1 Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting... Procurement Policy (OFPP) Policy Letters, and Cost Accounting Standards Board (CASB) Cost Accounting Standards... implementing Executive Order No. 12866 (October 4, 1993, 58 FR 51735). OMB policy guidelines are issued...

  9. The Accountability of European Renewable Energy and Climate Policy

    This paper considers the question of what might happen if in 2015 and 2020 it appears that European renewable energy and climate policy targets have not been met. More specifically, CE Delft has examined (1) the degree to which the various energy and climate targets are 'firm' in the sense that they bring about accountable result obligations for member states that are binding, (2) the risks affecting the probability of the targets not being met, (3) the penalties the European Commission might demand if the targets are not met, and (4) the likely deterrent effect of such penalties.

  10. Some Aspects of Developing Company Accounting Policy in Relation to Production Costs

    Oresta Bodnar

    2014-01-01

    Transition of domestic enterprises to keeping accounts in compliance with international standards which has already started provides for the requirement for such enterprises to work out an appropriate accounting policy. The accounting policy key element to start with for the purpose of the renovation is production costs accounting. The article highlights some particular aspects of accounting policy concerning product output accounting. Law and scientific approaches to the interpretation of bu...

  11. Multiple carbon accounting to support just and effective climate policies

    Steininger, Karl W.; Lininger, Christian; Meyer, Lukas H.; Muñoz, Pablo; Schinko, Thomas

    2016-01-01

    Negotiating reductions in greenhouse gas emission involves the allocation of emissions and of emission reductions to specific agents, and notably, within the current UN framework, to associated countries. As production takes place in supply chains, increasingly extending over several countries, there are various options available in which emissions originating from one and the same activity may be attributed to different agents along the supply chain and thus to different countries. In this way, several distinct types of national carbon accounts can be constructed. We argue that these accounts will typically differ in the information they provide to individual countries on the effects their actions have on global emissions; and they may also, to varying degrees, prove useful in supporting the pursuit of an effective and just climate policy. None of the accounting systems, however, prove 'best' in achieving these aims under real-world circumstances; we thus suggest compiling reliable data to aid in the consistent calculation of multiple carbon accounts on a global level.

  12. THEORY AND PRACTICE OF FORMATION OF ACCOUNTING AND TAX POLICY OF THE REPUBLIC OF KAZAKHSTAN

    R. Nurgaliyeva

    2014-01-01

    This article discusses the different definitions of accounting and tax policies of enterprises in modern economy. Determined that under the status of the Republic of Kazakhstan, the form and content development accounting and tax policy, has not yet been given sufficient attention. The article recommended structural elements and content of the accounting and tax policy, as a reference guide of all kinds of accounting, taking into account the specific features of business in the Republic of Ka...

  13. 76 FR 70037 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

    2011-11-10

    ... III 48 CFR Chapter 1 Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting... Federal Procurement Policy (OFPP) Policy Letters, and Cost Accounting Standards Board (CASB) Cost.... SUPPLEMENTARY INFORMATION: In a document published in the Federal Register of September 29, 2011 (77 FR...

  14. Policy Burdens, Accountability and Soft Budget Constraint of Chinese HEIs

    Yu, Jianhai

    2008-01-01

    Policy burdens of HEIs (higher education institutions) lead to the soft budget constraint (SBC) and the excessive loans of HEIs. Since information asymmetry and incentive are incompatible, policy burdens will result in the adverse selection of the president, and the excessive loans and low efficiency of HEIs. When HEIs are with policy burdens, the…

  15. A study of Accounting Policy Change, reasons for these changes and their effect on Company Performance

    Riley, Emma

    2010-01-01

    This study looks at the key research in accounting policy and performance, including a review of agency and stewardship theories, before moving on to review current research on how and why changes in accounting policy occur. After this, data from annual financial reports of the FTSE 350 companies, excluding financial companies is analysed. The results show that performance is affected by several factors, and measures of accounting policy change, such as Discretionary Accruals are affected by ...

  16. Democratic Model of Public Policy Accountability. Case Study on Implementation of Street Vendors Empowerment Policy in Makassar City

    Rulinawaty Kasmadsi

    2015-08-01

    Full Text Available Policy accountability is a form of manifestation of public officials responsible to the people. One form of policy accountability that is discussed here is street vendors policy accountability, because they are a group of citizens who have the economic activities in public spaces. The existence of this policy how-ever, the number of street vendors from year to year increase in Makassar City. Therefore, this study seeks to uncover and explain the democratic policy ac-countability through the street vendors’ responses and expectations to the implementation of street ven-dors empowerment policy in Makassar City; and to uncover and explain the democratic policy account-ability through the stakeholders’ responses and ex-pectations to the implementation of street vendors empowerment policy in Makassar City. To achieve these objectives, the study uses democracy theory, in which this theory focuses on togetherness in dis-cussing solutions to the various problems of street vendors and in the policy implementation as well.This study used a qualitative design and case studies strat-egy. Data collection techniques used was observa-tion, interview, and documentation. Data were ana-lyzed with case description its settings. The results of this study pointed out that the interests and needs of the street vendors are not met through the empow-erment policies vendors. This is caused by the ab-sence of accountability forum as a place of togeth-erness all of street vendors empowerment stakehold-ers’. Street vendors empowerment policy in Makassar City are designed base on a top-down approach, so they are considered as objects, which must accept all government programs aimed at them.

  17. A Country Specific Approach To IFRS Accounting Policy Choice In The European, Australian And Turkish Context

    Nalan Akdogan

    2015-02-01

    Full Text Available IAS 8 defines the concept of accounting policy as "the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements". Within the framework of this concept, this research that is derived from International Financial Reporting Standards (IFRS contributes to the accounting literature by focusing on the alternative accounting policies' debate related to presentation and recognition issues in the European, Australian and Turkish context and concludes that there is an influence of local accounting policies over IFRS practice in Turkey and this influence still exists in Europe and Australia. This shows that as long as diversity in accounting policies of IFRS is present, entities are expected to be inclined to select their local accounting policies by leading to comparability of financial statements within the country rather than between countries in the IFRS context.

  18. Measuring the Alignment between States' Finance and Accountability Policies: The Opportunity Gap

    Della Sala, Matthew R.; Knoeppel, Robert C.

    2015-01-01

    The research described in this paper expands on attempts to conceptualize, measure, and evaluate the degree to which states have aligned their finance systems with their respective accountability policies. State education finance and accountability policies serve as levers to provide equal educational opportunities for all students--scholars have…

  19. Modelling water policies with sustainability constraints: a dynamic accounting analysis

    Fabio Fiorillo; Antonio Palestrini; Paolo Polidori; Claudio Socci

    2006-01-01

    The EU Directive 2000/60/EC, also known as the “Framework directive in the field of water policy”, stresses the importance of water in human development processes and states that EU members should coordinate water policies towards a sustainable use of this resource; hence, water has a strategic role both for present and future generations and should be managed using a systemic approach. Sustainable policies for the management of water resources must also foresee the setting up of complex syst...

  20. Policies to phase in or out nuclear

    The author first outlines that national nuclear policies are very different as some countries decided or now decide to develop atomic energy, while others decide to give up. He also comments how the graphite-gas technology was adopted and later given up by France. He discusses the motivations of countries which yesterday decided and today decide to develop this technology of electricity production. He shows that these motivations are almost the same. In a second part, he comments the decision of Germany of an accelerated nuclear phasing out, and the choice of a premature closure of the French Fessenheim nuclear power station. He states that the age of a power station is not a good criterion for reactor ranking in terms of danger, and that such decisions of premature closing are economically very costly

  1. ACCOUNTING POLICIES AND TREATMENTS OF CONTINGENT ASSETS AND LIABILITIES IN PUBLIC INSTITUTIONS

    Iuliana Cenar

    2011-01-01

    This paper aims to approach an issue that is less common in public institutions,namely the accounting policies and the accounting treatments of contingent assets andliabilities with the goal of sustaining the quality and completeness of financial accountinginformation, being a culture oriented towards the constant improvement of informationquality, without limits to regulating prescriptions. The approached aspects are the following:the role of accounting policies, having as a reference system...

  2. A systematic method of accountability. Sound policies allow facilities to account for the level of charity care they provide.

    Schmitz, H H; Weiss, S J; Melichar, C

    1992-11-01

    Charity care policies can help hospitals accurately determine, define, and account for the level of charity care they provide. This information will help hospitals budget appropriately and measure trends that will ultimately affect the organization's viability. State governments, the federal government, and the Internal Revenue Service are more closely scrutinizing not-for-profit hospitals' tax-exempt status. As a result, the American Institute of Certified Public Accountants (AICPA) has revised its requirement to report on charity care. To meet the AICPA's requirement, healthcare providers must develop their own definition of charity and determine criteria for providing care free or at a reduced rate. Setting policies to support the organization's definition of charity is necessary for the development of internal systems that promote the early identification of individuals seeking healthcare who will be unable to pay for services. Several policy implications may result from the facility's charity care determination process. For example, patients exhibiting extreme hardship might still be eligible to receive charity care even though their income and assets exceed the hospital's income guidelines. An organization planning to develop a charity care policy must first thoroughly assess its current charity care practices and cost accounting capabilities. Obtaining input from all the departments involved in the development of the charity care policy is necessary to make the transition as smooth as possible. PMID:10122079

  3. Temporary oil production, current account deterioration and the role of monetary and fiscal policy

    This paper extends earlier work on the macroeconomic adjustment processes arising for an economy experiencing a temporary period of oil production. Emphasis is placed on developments in the current account, as reflected in foreign asset stock movements, after oil production ceases, as well as on the role that monetary, fiscal or fiscal/monetary policy can play in influencing current-account developments during this same period. The results presented suggest that, to improve the performance of the current account, irrespective of the wage adjustment mechanism operative, after oil production ceases, the major thrust of macroeconomic policy should operate through fiscal rather than monetary policy. However developments in non-oil output would be influenced by the wage adjustment mechanism. With wage indexation, a tight fiscal policy after oil production ceases leads to a higher level of non-oil output than in the no policy response case, or one where monetary policy alone is used. With no wage indexation, the use of monetary and/or fiscal policy leads to lower levels of non-oil output. The use of fiscal policy also has the added benefit of contributing to a lower consumer price level, again irrespective of the operative wage adjustment mechanism. If the emphasis of policy operates through monetary policy, irrespective of the wage adjustment mechanism, the current-account problem will be exacerbated since foreign assets stocks will be lower. In addition, non-oil output and consumer prices will be lower. (Author)

  4. ACCOUNTING POLICIES APPLIED BY ENTITIES AND THE VALUE OF FIXED ASSETS

    Partenie Dumbravă

    2012-01-01

    Full Text Available The objective of this paper is to present the accounting policies applied by medium taxpayers in Covasna county and analyse the factors of influence over choice of accounting policies related to tangible assets. The study contains an analysis of answers given by respondents to the questionnaire sent, with regard to: evaluation bases, revaluation of the tangible assets of the entities, used amortization methods and the depreciable value. The results obtained among other, show that the greatest effect on accounting policy choices have influence factor no. 7 - The tangible assets value in the financial statements present the true and fair view of them.

  5. Rethinking forest carbon assessments to account for policy institutions

    Macintosh, Andrew; Keith, Heather; Lindenmayer, David

    2015-10-01

    There has been extensive debate about whether the sustainable use of forests (forest management aimed at producing a sustainable yield of timber or other products) results in superior climate outcomes to conservation (maintenance or enhancement of conservation values without commercial harvesting). Most of the relevant research has relied on consequential life-cycle assessment (LCA), with the results tending to show that sustainable use has lower net greenhouse-gas (GHG) emissions than conservation in the long term. However, the literature cautions that results are sensitive to forest- and market-related contextual factors: the carbon density of the forests, silvicultural and wood processing practices, and the extent to which wood products and forest bioenergy displace carbon-intensive alternatives. Depending on these issues, conservation can be better for the climate than sustainable use. Policy institutions are another key contextual factor but, so far, they have largely been ignored. Using a case study on the Southern Forestry Region (SFR) of New South Wales (NSW), Australia, we show how policy institutions can affect the assessed outcomes from alternative forest management strategies. Our results highlight the need for greater attention to be paid to policy institutions in forest carbon research.

  6. THE ROLE OF ACCOUNTING ENGINEERING IN SHAPING THE BALANCE POLICY OF A COMPANY

    Leszek Michalczyk

    2013-02-01

    Full Text Available The issue discussed in the present paper is associated with a theoretical view of accounting engineering in which it is perceived as covering activities based on the use of variant solutions permitted by Polish balance sheet law. These possibilities are defined as the accounting policy of a given company. Keeping the accounts of a business enterprise in accordance with the accounting engineering paradigm requires a full use of codified variant accounting. The accounting policy of a company should, in these respects, be characterized by entries which are the least precise and the most facultative. The view of accounting assumed in the present article sees it as an auxiliary science for management and organizational studies. In this respect, it is also synonymous with recognizing accounting engineering as a paradigm of company management.

  7. ACCOUNTING POLICIES AND OPTIONS ON THE RECOGNITION, MEASUREMENT AND DERECOGNITION OF INVENTORIES IN PUBLIC SECTOR ENTITIES

    CRISTINA OTILIA ȚENOVICI

    2012-11-01

    Full Text Available International accounting harmonization focuses on improving and reducing the differences between national accounting regulations concerning accounting rules and principles, of general interest, likely to determine the comparability of information in financial statements of institutions, respectively to reduce differences among accounting regulations of different countries. The reference system for drafting accounting policies allows alternatives for accounting registration and assessment, respectively different methods of assessing the patrimony, the result and financial position. The choice of an accounting option is determined by the need to provide a clear financial image on the position and performance of the institution. Thus, for stock assessment they choose the accounting policy likely to provide relevant, reliable, neutral, prudent and complete information in all significant respects by means of with the financial statements.

  8. Accountability in government and regulatory policies: Theory and evidence

    C. Guerriero

    2010-01-01

    A key aspect of institutional design is the degree of accountability to which the officials involved in regulation are subjected. While elected officials strive for re-election, appointed ones are career-concerned. Provided that the effort exerted to uncover the firm's unknown cost is sufficiently e

  9. Adjusting the accounting policies content at engineering repair facilities in respect of their income account

    Alla A. Balan; V. V. Titarenko

    2015-01-01

    At the present stage of economic development income represents one of the most important indicators of an enterprise’s activity, that indicator being of interest both for external and internal users. The study of income accounting arrangement is a priority task. Its goal consists in synthesis and analysis of theoretical methodological principles of income accounting with elaboration of proposals for its improvement at repair service facilities. Such study scientific significance relates to id...

  10. Green Accounting – From Green Policy to Eco-Balance

    Radu Florin

    2011-01-01

    The accounting domain is booming. The environmental implications of business activity place the companies in the middle of sustainable development debates. The natural environment for the economy can be seen: • as source: the environment provides the stock of natural resources used for human activities; • as warehouse: the environment serves as a receptor for waste and pollutants; • as living environment: the environment provides habitat for living humans. These functions are limited and fini...

  11. From Regulatory Obligations to Enforceable Accountability Policies in the Cloud

    Benghabrit, Walid; Grall, Hervé; Royer, Jean-Claude; Sellami, Mohamed; Azraoui, Monir; Elkhiyaoui, Kaoutar; Onen, Melek; Oliveira De Anderson, Santana; Bernsmed, Karin

    2015-01-01

    The widespread adoption of the cloud model for service delivery triggered several data protection issues.As a matter of fact, the proper delivery of these services typically involves sharing of personal/businessdata between the different parties involved in the service provisioning. In order to increase cloudconsumer’s trust, there must be guarantees on the fair use of their data. Accountability provides thenecessary assurance about the data governance practices to the different stakeholders ...

  12. Fiscal Policy and the Exchange Rate-Current Account Nexus

    Jun Il Kim

    2007-01-01

    By using a simple intertemporal model of the current account, I show that the exchange rate elasticity of the trade balance would ceteris paribus be smaller for countries with higher government spending ratios (relative to GDP) and with more limited scope for private consumption smoothing. This finding may have important implications for the design of adjustment programs and for resolving current global imbalances. It could also help explain and reconcile mixed empirical findings on trade ela...

  13. Fiscal and accounting policies on the income taxes. Conciliation between accounting and taxation at the company’s level

    Carmen Elena ANTON

    2015-12-01

    Full Text Available In order to develop commercial relations, the harmonization of the tax system with the accountancy of the company is oriented towards the elaboration of accounting policies pursuing the interest of the management to enforce the development strategies and sending the necessary information to the shareholders in order to underlie the economic decisions. The purpose of this paper is to highlight the relation accounting – taxation and the tendency in the approach of this relation showed by the managers of the companies from the point of view of income tax. The research methods took into consideration qualitative methods. The reading and systematization of the specialty literature enabled an overview of the accounting – taxation and shaped an action direction for the harmonization process intensification at the company’s level.

  14. Partisan Differences on Higher Education Accountability Policy: A Multi-State Study of Elected State Legislators

    Morse, Andrew Q.

    2014-01-01

    Public institutions in the United States face a policy challenge to adapt to accountability expectations among a variety of stakeholders (Bogue & Hall, 2012; Thelin, 2004; Richardson & Martinez, 2009). Among the major stakeholders are state legislators who hold fiscal and policy influence over public institutions, but these leaders have…

  15. EMPLOYEES STIMULATION POLICIES FROM ACCOUNTING AND FISCAL PERSPECTIVE

    Cristian Drăgan

    2015-09-01

    Full Text Available More and more frequently, the negotiation of the said wage of the employees is accompanied by the possibility to get additional bonuses by the nature of food vouchers, distributed profits, rewards granted by various circumstances, advantages in nature of other similar elements. The specialty literature defines the assembly of the elements mentioned through the concept of wage packet. At the level of the entity's management we can find, on one hand, the awareness of the fact that the proposal of some attractive wage packet represents an important factor for the increase of financial performances, but, on the other hand, it can be also noticed a reservation regarding the effective implementation determined, among others, by the fiscal implications related to these.This paper aims the approach of the mentioned aspects both in terms of the accounting treatment applied and in terms of the fiscal implications related.

  16. Community-Based School Finance and Accountability: A New Era for Local Control in Education Policy?

    Vasquez Heilig, Julian; Ward, Derrick R.; Weisman, Eric; Cole, Heather

    2014-01-01

    Top-down accountability policies have arguably had very limited impact over the past 20 years. Education stakeholders are now contemplating new forms of bottom-up accountability. In 2013, policymakers in California enacted a community-based approach that creates the Local Control Funding Formula (LCFF) process for school finance to increase…

  17. The Politics of Public Accountability: Implications for Centralized Music Education Policy Development and Implementation

    Horsley, Stephanie

    2009-01-01

    This article addresses accountability issues that affect music education policy and implementation in the neoliberal education system. Using examples from education reform in Ontario, Canada, the author argues that two forms of accountability imbalances fostered by the neoliberal state--hierarchical answerability over communicative reason and…

  18. NATIONAL AND INTERNATIONAL REGARDING THE ACCOUNTING POLICIES FOR THE FIXED ASSETS

    LUCIAN CERNUSCA

    2012-11-01

    Full Text Available The primary objective of the current study is to present a comparativeanalysis between the accounting policies regarding the fixed assets seen from the perspective of the Romanian accounting harmonized with the European directives and , on the other hand, the IFRS.

  19. National greenhouse-gas accounting for effective climate policy on international trade

    Kander, Astrid; Jiborn, Magnus; Moran, Daniel D.; Wiedmann, Thomas O.

    2015-05-01

    National greenhouse-gas accounting should reflect how countries’ policies and behaviours affect global emissions. Actions that contribute to reduced global emissions should be credited, and actions that increase them should be penalized. This is essential if accounting is to serve as accurate guidance for climate policy. Yet this principle is not satisfied by the two most common accounting methods. Production-based accounting used under the Kyoto Protocol does not account for carbon leakage--the phenomenon of countries reducing their domestic emissions by shifting carbon-intensive production abroad. Consumption-based accounting (also called carbon footprinting) does not credit countries for cleaning up their export industries, and it also punishes some types of trade that could contribute to more carbon efficient production worldwide. We propose an improvement to consumption-based carbon accounting that takes technology differences in export sectors into account and thereby tends to more correctly reflect how national policy changes affect total global emissions. We also present empirical results showing how this new measure redraws the global emissions map.

  20. 76 FR 67025 - Statement of Antitrust Enforcement Policy Regarding Accountable Care Organizations Participating...

    2011-10-28

    ... to this evaluation. Health Care Statements, supra note 13, at 66-67. Hospitals and Ambulatory... Financial Relationships (Phase II), 69 FR 16,094 (Mar. 26, 2004). \\29\\ See Appendix to the Policy Statement... Which They Have Financial Relationships (Phase II), 69 FR 16,094 (Mar. 26, 2004). 3. Separately for...

  1. California Accountability Policy and Intensification: A Quantitative Study of Teachers' Perceptions

    Wallace, William Ray

    2012-01-01

    The problem addressed by this study is the impact of the current high-stakes accountability policy on the work of teachers, and whether this impact has created an environment of intensification. Research has shown that intensification manifests itself in teachers' feeling a loss of autonomy, a de-professionalization of their working…

  2. Advocacy, Assessment and Accountability: Using Policy to Impact Practice in Ohio

    Lorson, Kevin; Mitchell, Stephen

    2016-01-01

    Physical education teachers and programs are affected by increasing accountability demands. The purpose of this article is to explain Ohio's journey from advocacy for state physical education academic content standards to state-level policy that led to the development of state-wide assessments and data reporting on each school's report card. The…

  3. Market Accountability in Schools: Policy Reforms in England, Germany, France and Italy

    Mattei, Paola

    2012-01-01

    This article concentrates on the policy reforms of schools in England, Germany, France and Italy, from 1988 to 2009, with a focus on the introduction of market accountability. Pressing demands for organisational change in schools, shaped by the objectives of "efficiency" and competition, which were introduced in England in the 1980s, have been…

  4. Energy Market Impacts of Nuclear Power Phase-Out Policies

    Glomsrød, Solveig; Wei, Taoyuan; Mideksa, Torben Kenea; Samset, Bjørn Hallvard

    2013-01-01

    After the Fukushima disaster in March 2011 safety concerns have escalated and policies towards nuclear power are being reconsidered in several countries. This article presents a study of the effect of nuclear power phase-out on regional electricity prices. We consider 4 scenarios with various levels of ambition to scale down the nuclear industry using a multiple region, multiple sector global general equilibrium model. Non-nuclear power production follows the New Policies scenario of the Worl...

  5. Deciding Who Decides Questions at the Intersection of School Finance Reform Litigation and Standards-Based Accountability Policies

    Superfine, Benjamin Michael

    2009-01-01

    Courts hearing school finance reform cases have recently begun to consider several issues related to standards-based accountability policies. This convergence of school finance reform litigation and standards-based accountability policies represents a chance for the courts to reallocate decision-making authority for each type of reform across the…

  6. Accounting for health in climate change policies: a case study of Fiji

    Georgina Morrow

    2014-05-01

    Full Text Available Background: Climate change is expected to affect the health of most populations in the coming decades, having the greatest impact on the poorest and most disadvantaged people in the world. The Pacific islands, including Fiji, are particularly vulnerable to the effects of climate change. Objective: The three major health impacts of climate change in Fiji explored in this study were dengue fever, diarrhoeal disease, and malnutrition, as they each pose a significant threat to human health. The aim of this study was to investigate to what extent the Fiji National Climate Change Policy, and a selection of relevant sectoral policies, account for these human health effects of climate change. Design: The study employed a three-pronged policy analysis to evaluate: 1 the content of the Fijian National Climate Change Policy and to what extent health was incorporated within this; 2 the context within which the policy was developed; 3 the relevant processes; and 4 the actors involved. A selection of relevant sectoral policies were also analysed to assess the extent to which these included climate change and health considerations. Results: The policy analysis showed that these three health impacts of climate change were only considered to a minor extent, and often indirectly, in both the Fiji National Climate Change Policy and the corresponding National Climate Change Adaptation Strategy, as well as the Public Health Act. Furthermore, supporting documents in relevant sectors including water and agriculture made no mention of climate change and health impacts. Conclusions: The projected health impacts of climate change should be considered as part of reviewing the Fiji National Climate Change Policy and National Climate Change Adaptation Strategy, and the Public Health Act. In the interest of public health, this should include strategies for combating dengue fever, malnutrition, and water-borne disease. Related sectoral policies in water and agriculture should

  7. A social accounting matrix for modeling agricultural policy reform in South Africa

    McDonald, Scott; Kirsten, Johann F.; van Zyl, Johan

    1997-01-01

    In this paper the format of a Social Accounting Matrix (SAM) for use as a database for the Computable General Equilibrium (CGE) modelling of agricultural policy reform in South Africa is detailed. It is shown that the published South African SAMs impose limitations upon their suitability as databases for CGE models, but that they can be readily modified. An additional benefit of a SAM is its use as a framework for the specification of the behavioural relationships necessary to the development...

  8. The Effects of Education Accountability on Teachers: Are Policies Too Stress-Provoking for Their Own Good?

    JOSEPH BERRYHILL

    2009-06-01

    Full Text Available Education policies in the United States and other nations have established academic standards and made teachers accountable for improved standardized test scores. Because policies can have unintended effects, in this study we investigated U.S. elementaryschool teachers’ perceptions of their state’saccountability policy, particularly its effect on their job engagement. We found support for a path model relating lack of policy support to teacher burnout via two mediators: role conflict and reduced self-efficacy.Results of interviews with a subset of teachers wereconsistent with the model. We conclude with recommendations to reduce teacher stress in manners consistent with the goals of accountability policies.

  9. Phase transitions a brief account with modern applications

    Gitterman, Moshe

    2004-01-01

    This book presents a short, fairly simple course on the basic theoryof phase transitions and its modern applications. In physics, theseapplications include such modern developments as Bose- Einsteincondensation of atoms, high temperature superconductivity, andvortices in superconductors, while in other fields they include smallworld phenomena and scale-free systems (such as stock markets and theInternet). The advantage of treating all these topics together lies inshowing their connection with one another and with the general theoryof phase transitions.

  10. FEATURES OF ACCOUNTING ORGANIZATION OF LIABILITIES FOR TAXES AND DUTIES UNDER CIRCUMSTANCES OF ENVIRONMENTAL POLICY IMPLEMENTATION IN UKRAINE

    T. Murovana

    2013-05-01

    Full Text Available The main problems of accounting organization of liabilities for taxes and duties under current complicated economic and environmental conditions were investigated. Measures for improving tax calculation reflecting, environmental tax and other environmental liabilities in accounting, tax and financial reporting in order to simplify the accounting process, improve organization of business activities, ensure implementation of environmental policy balance were developed.

  11. FEATURES OF ACCOUNTING ORGANIZATION OF LIABILITIES FOR TAXES AND DUTIES UNDER CIRCUMSTANCES OF ENVIRONMENTAL POLICY IMPLEMENTATION IN UKRAINE

    Murovana, T.

    2013-01-01

    The main problems of accounting organization of liabilities for taxes and duties under current complicated economic and environmental conditions were investigated. Measures for improving tax calculation reflecting, environmental tax and other environmental liabilities in accounting, tax and financial reporting in order to simplify the accounting process, improve organization of business activities, ensure implementation of environmental policy balance were developed.

  12. THE INFLUENCE OF ACCOUNTING SYSTEM AND FISCAL POLICY ON REGIONAL DEVELOPMENT

    Oana Bogdan

    2014-10-01

    Full Text Available Regional development is a concept that aims at stimulating and diversifying economic activities, stimulating private sector investment and it contributes to reducing unemployment and improving living standards. To achieve these goals accounting and tax policies are necessary to allow private operators to realize taxable income, to create jobs for people and to pay taxes and contributions due to the State budget. The State must reinvest a part of the resources collected to the community in order to improve infrastructure, education and health, thus contributing to regional development. Changes in tax law and accounting adopted in Romania during 2009-2014 are regarded as tax breaks for companies created to ensure economic growth, dynamic and sustainable through efficient use of regional and local potential. In this paper we analyze the influence of the accounting and fiscal system on the regional development given that these measures do not always achieve their objectives established companies having benefit from the application of various tax measures. The paper will present the main changes of the tax and accounting systems and their impact on the regional development in Romania and the consequences resulting in implementing these measures.

  13. Accountability in Teenage Dating Violence: A Comparative Examination of Adult Domestic Violence and Juvenile Justice Systems Policies

    Zosky, Diane L.

    2010-01-01

    Unlike in the adult criminal justice system, where domestic violence policies hold perpetrators accountable for their violence, the juvenile justice system rarely addresses teenage dating violence. Although the adult criminal justice system has pursued policies toward intimate partner violence grounded on a "zero tolerance" ideology, the juvenile…

  14. Resource acquisition policy: Multiple account evaluation of electricity resource alternatives [and] resource acquisition strategy

    British Columbia Hydro has been directed by the provincial government to develop evaluation procedures to rank electricity resource alternatives in terms of their social benefits and costs, and to acquire resources on the basis of need. The current state of development of social costing at BC Hydro is detailed along with its application to the multiple account evaluation of resources. In this evaluation, BC Hydro's corporate costs, customer cost, transfer payments to the province, direct costs incurred by provincial or regional governments or other Crown agences, direct environmental impact costs from air emissions and land/water use, community and social impact costs, and economic development impacts are taken into account. The BC Hydro resource acquisition strategy is also described as it was developed in response to provincial policy on electricity supply from independent power producers. This strategy includes a determination of need, a decision to acquire need-determined resources either by itself or from a private sector developer, and decisions to acquire resources in advance of need for reasons such as economic opportunity, long-term strategies, or load displacement. Background information is included on calculation of air emissions costs. An illustrative example is provided of the multiple account evaluation of several types of resource projects. 1 fig., 5 tabs

  15. Além da transparência: accountability e política da publicidade Beyond transparency: accountability and policy of publicity

    Fernando Filgueiras

    2011-01-01

    Full Text Available Os países ocidentais têm vivenciado uma crescente demanda de accountability como elemento fundamental à democratização do Estado. Tal demanda tem ensejado a defesa da transparência das instituições e das políticas públicas por ele implementadas. Essa defesa, por sua vez, visa tornar os governos responsáveis diante do público. O objetivo desse artigo é formular uma perspectiva crítica ao que nomeamos como "política da transparência"em favor do que chamamos de "política da publicidade". Esta última tem como perspectiva fornecer um argumento normativo para o conceito de accountability, no sentido de aprofundar a democracia e fortalecer os processos de gestão pública.Western countries have experienced a growing demand for accountability as fundamental element for democratization of the State. This demand has occasioned a case for transparency of public institutions and public policies implemented by the State. This defense, in turn, aims to make governments accountable to the public. The objective of this article is to formulate a critical perspective for what we name as "policy of transparency"in favor that we name "policy of publicity". This last aproach aims to provide the normative argument for the concept of the accountability, to deepen democracy and strengthen the process of public management.

  16. High Stakes Accountability in Urban Elementary Schools: Challenging or Reproducing Inequality? Institute for Policy Research Working Paper.

    Diamond, John B.; Spillane, James P.

    In this paper, the authors use data from interviews and observations in four urban elementary schools, two high and two low performing, to examine how schools respond to high stakes accountability policies. The authors argue that school responses to high stakes accountability depend on school context. In low performing schools, responses focus…

  17. A quantitative approach to the effects of social policy measures. An application to Portugal, using Social Accounting Matrices

    Santos, Susana

    2010-01-01

    The impacts of policy measures on transfers between government and households will be quantified using Social Accounting Matrices (SAMs). The System of National Accounts (SNA) will be the main source used for the construction of the numerical version of these matrices, which will then form the basis for two algebraic versions. One version will consist of accounting multipliers, and structural path analysis will also be used for its decomposition. The other version will be a so-called SAM-b...

  18. Energy market impacts of nuclear power phase-out policies

    Glomsroed, Solveig; Taoyuan, Wei; Mideksa, Torben; Samset, Bjoern H.

    2013-03-01

    After the Fukushima disaster in March 2011 safety concerns have escalated and policies towards nuclear power are being reconsidered in several countries. This article presents a study of the effect of nuclear power phase-out on regional electricity prices. We consider 4 scenarios with various levels of ambition to scale down the nuclear industry using a multiple region, multiple sector global general equilibrium model. Non-nuclear power production follows the New Policies scenario of the World Energy Outlook (IEA, 2010). Phase-out in Germany and Switzerland increases electricity prices of OECD-Europe moderately by 2-3 per cent early on to 4-5 per cent by 2035 if transmission capacity within the region is sufficient. If all regions shut down old plants built before 2011, North America, OECD-Europe and Japan face increasing electricity prices in the range of 23-28 per cent in 2035. These price increases illustrate the incentives for further investments in renewable electricity or improved technologies in nuclear power production. (Author)

  19. Energy Market Impacts of Nuclear Power Phase-Out Policies

    After the Fukushima disaster in March 2011 safety concerns have escalated and policies towards nuclear power are being reconsidered in several countries. This article presents a study of the effect of nuclear power phase-out on regional electricity prices. We consider 4 scenarios with various levels of ambition to scale down the nuclear industry using a multiple region, multiple sector global general equilibrium model. Non-nuclear power production follows the New Policies scenario of the World Energy Outlook (IEA, 2010). Phase-out in Germany and Switzerland increases electricity prices of OECD-Europe moderately by 2-3 per cent early on to 4-5 per cent by 2035 if transmission capacity within the region is sufficient. If all regions shut down old plants built before 2011, North America, OECD-Europe and Japan face increasing electricity prices in the range of 23-28 per cent in 2035. These price increases illustrate the incentives for further investments in renewable electricity or improved technologies in nuclear power production. (Author)

  20. Education Stakeholders' Translation and Sense-Making of Accountability Policies

    Werts, Amanda B.; Della Sala, Matt; Lindle, Jane; Horace, Jennifer M.; Brewer, Curtis; Knoeppel, Robert

    2013-01-01

    Scholars of education policy have consistently found that the capacity, beliefs, and values of local actors affect the relative success or failure of policy implementation. This article examines stakeholders' perceptions of education policy in South Carolina to consider the relationship between interpretations of education policy and…

  1. THE IMPORTANCE OF THE ADOPTION AND APPLICATION OF ACCOUNTING POLICIES TRANSITION COUNTRIES WITH REGARD TO COMPANIES IN SERBIA

    ŽELJKO GRUBLJEŠIĆ; DALIBOR PAVLOVIĆ; RATKO GARIĆ; RAJKO MACURA; VESNA PETROVIĆ

    2016-01-01

    Accounting policy should be seen as a framework within which policy is formed to keep business events with the primary objective of increasing safety, especially financial reporting of management. Some management companies is who is responsible for the end result of the economic activity of enterprises run by. To be able to reliably managed by the company shall have a built in system management and logging of all activity in the company, it is necessary to respect the recommendati...

  2. Education Alignment and Accountability in an Era of Convergence: Policy Insights from States with Individual Learning Plans and Policies

    Phelps, L. Allen; Durham, Julie; Wills, Joan

    2011-01-01

    In response to the rising demand for market-responsive education reform across the U.S., since 1998 more than twenty states have created Individual Learning or Graduation Plan (ILP/IGP) state policies. Using extensive policy document analyses and stakeholder interview data from four early-adopting ILP/IGP states, the goal of this four-state case…

  3. A WEAKLY NONLINEAR WATER WAVE MODEL TAKING INTO ACCOUNT DISPERSION OF WAVE PHASE VELOCITY

    李瑞杰; 李东永

    2002-01-01

    This paper presents a weakly nonlinear water wave model using a mild slope equation and a new explicit formulation which takes into account dispersion of wave phase velocity, approximates Hedges' (1987) nonlinear dispersion relationship, and accords well with the original empirical formula. Comparison of the calculating results with those obtained from the experimental data and those obtained from linear wave theory showed that the present water wave model considering the dispersion of phase velocity is rational and in good agreement with experiment data.

  4. Annotated Bibliography on School Finance: Policy and Political Issues; Federal Government; State Issues; Non-Public Schools; Accountability.

    Gipson, Joella

    Limited to periodical literature, this annotated bibliography on school finance contains 81 references grouped in 5 categories: (1) policy and politica issues, (2) federal government, (3) state issues, (4) aid to nonpublic schools, and (5) accountability. Following the bibliographic citations, annotations range from 4 to 15 lines and conclude by…

  5. Spatial evapotranspiration, rainfall and land use data in water accounting – Part 2: Reliability of water accounting results for policy decisions in the Awash basin

    P. Karimi

    2014-01-01

    Full Text Available Water Accounting Plus (WA+ is a framework that summarizes complex hydrological processes and water management issues in river basins. The framework is designed to use satellite based measurements of land and water as input data. A concern associated with the use of satellite measurements is their accuracy. This study focuses on the impact of the error in remote sensing measurements on water accounting and information provided to policy makers. The Awash basin in the central rift valley in Ethiopia is used as a case study to explore the reliability of WA+ outputs, in the light of input data errors. The Monte Carlo technique was used for stochastic simulation of WA+ outputs over a period of three years. The results show that the stochastic mean of the majority of WA+ parameters and performance indicators are within 5% deviation from the original values. Stochastic simulation can be used as part of a standard procedure for WA+ water accounting because it provides the error bandwidth for every WA+ output, which is essential information for sound decision making. The majority of WA+ parameters and performance indicators have a Coefficient of Variation (CV of less than 20% which implies that they are reliable. The results also indicate that the "utilized flow" and "basin closure fraction" (the degree to which available water in a basin is utilized have a high margin of error and thus a low reliability. As such it is recommended that they are not used to formulate important policy decisions.

  6. ACCOUNTING POLICIES VERSUS THE ENTITIES’ RESULT. HISTORICAL COST AND FAIR VALUE

    Alice Ţînţă

    2014-01-01

    The debate on accounting regulations responsibility IFRS/US GAAP that accelerate the financial crisis is technical and political. On a technical level the debate refers to the perimeter applied for fair value and its estimation methods. The whole process of revising accounting regulations on an international level wants to create a set of global accounting system capable to ensure comparison and quality to accounting information, thus eliminating creativity from accounting information supplie...

  7. 78 FR 21035 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

    2013-04-09

    ... Standards Codification. \\1\\ See 70 FR 71142, November 25, 2005. II. Background On June 30, 2009, the FASB...) Guarantor's Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of..., and Funding Operations; Accounting and Reporting Requirements; Federal Agricultural...

  8. 38 CFR 1.576 - General policies, conditions of disclosure, accounting of certain disclosures, and definitions.

    2010-07-01

    ..., conditions of disclosure, accounting of certain disclosures, and definitions. 1.576 Section 1.576 Pensions... and address of the person or agency to whom the disclosure is made; (2) Retain the accounting made... longer, after the disclosure for which the accounting is made; (3) Except for disclosures made...

  9. 22 CFR 1003.1 - General policies, conditions of disclosure, accounting of certain disclosures, and definitions.

    2010-04-01

    ... disclosure, accounting of certain disclosures, and definitions. (a) The Inter-American Foundation will... person or agency to whom the disclosure is made; (2) Retain the accounting made under paragraph (c)(1) of... accounting of the disclosure was made. (d) The parent of any minor, or the legal guardian of any...

  10. Investigation of the Relationship between Shareholders Conflict over Dividend Policy and Accounting Conservatism in Tehran Stock Exchange

    Hamid Ravanpak Noodezh; Ali Amiri; Salehe Moghimi

    2015-01-01

    Present research examines the relation between shareholders conflict over dividend policy and accounting conservatism in Tehran Stock Exchange, Shareholders conflict is proxied by dividend and majority shareholders control rights. In this research, Investigation all firms in Tehran Stock Exchange that serves the annual reports for the years 2010 through 2013. In a total the selection 125 firms of different industries. The test of the proposed hypotheses conducted on a panel data. In a total r...

  11. SPECIFIC ACCOUNTING POLICIES ON PUBLIC INSTITUTIONS RELATED TO PROVISIONS, CONTIGENT LIABILITIES AND CONTIGENT ASSETS

    Ţenovici Cristina Otilia

    2013-01-01

    Nowadays, the activity performed by professional accountants should be transparent and the communication process should be an efficient one so that the data transmitted is relevant and reliable. Such characteristics can become achievable only within a quality accounting referential, based on international accounting standards likely to integrate the public field particularities. The need to obtain comparable and transparent information in the public sector has determined the emergence of IPSA...

  12. ACCOUNTING FOR SPATIAL CHARACTERISTICS OF WATERSHEDS IN EVALUATING WATER POLLUTION ABATEMENT POLICIES

    Qiu, Zeyuan; Prato, Anthony A.

    1999-01-01

    This study evaluates three agricultural nonpoint pollution abatement policies: regulating the spatial pattern of agricultural activities, ambient tax, and abatement tax/subsidy. All three policies incorporate spatial characteristics of agricultural emission loading and movement for an agricultural watershed in the Midwest. The effects of spatial variation in natural conditions and landscape features on agricultural emissions and crop yield are evaluated using a newly developed biophysical sim...

  13. Caught in the Middle: State Accountability Requirements, Teacher Independence, and Local School Board Policy.

    Reeves, Douglas B.

    2000-01-01

    School boards are challenged to reconcile differences between test-dominated accountability and the growing backlash against standards and assessments. The answer: a comprehensive accountability system that does not ignore state demands for improved achievement as measured by test scores, but places them in context with classroom practices. (MLH)

  14. To Be Accountable in Neoliberal Times: An Exploration of Educational Policy in Ecuador

    Aviles, Enma Campozano; Simons, Maarten

    2013-01-01

    The ascendancy of neoliberal modes of governing has caused a shift in accountability practices in the public sector, including in the field of education. This shift can be observed in the accountability regimes introduced into education systems around the world. They reflect a strong focus on quality assurance/control and efficiency in order for…

  15. SPECIFIC ACCOUNTING POLICIES ON PUBLIC INSTITUTIONS RELATED TO PROVISIONS, CONTIGENT LIABILITIES AND CONTIGENT ASSETS

    Ţenovici Cristina Otilia

    2013-04-01

    Full Text Available Nowadays, the activity performed by professional accountants should be transparent and the communication process should be an efficient one so that the data transmitted is relevant and reliable. Such characteristics can become achievable only within a quality accounting referential, based on international accounting standards likely to integrate the public field particularities. The need to obtain comparable and transparent information in the public sector has determined the emergence of IPSAS standards, high quality standards with benefice consequences upon the world economy. The purpose of the disclose study is to analyse the development of accountancy in Romania and the level of accounting harmonization and convergence with IPSAS 19 “Provisions, contingent liabilities and contingent assets”. We are also focusing on performing a comparison between the main characteristics of the disclose national and international regulations, with the mention of resemblances and differences on provisions, contingent liabilities and contingent assets in order to identify the range of convergent and divergent issues.

  16. Evaluating a traditional medicine policy in South Africa: phase 1 development of a policy assessment tool

    Georgios Gavriilidis

    2012-05-01

    Full Text Available Background: Policies that empower individuals and communities may be appropriate for public health, and more broadly. Simple, transparent and acceptable tools are therefore required to evaluate policies from an empowerment perspective. In 2008, the South African Department of Health (DOHSA drafted a policy to endorse the integration of African Traditional Medicine (ATM into the public health sector, following the World Health Organization's (WHO long-standing directives. Objective: The purpose of this study is to critically analyze this policy using a novel evaluation tool. Design: A 12-point ‘Policy Empowerment Index’ (PEI is introduced, and used to classify and score the policy according to five theoretical policy types. The evaluation was based on a stepwise review and associated publications: policy drafts, policy statements and news announcements. Results: According to the assessment tool, the ATM policy was marginally ‘supportive’ of constituent empowerment, although several ‘directive’ features were also observed. The importance of ATM to SA's communities and the promotion of education, employment, entrepreneurship and peripheral resource mobilization were the main empowering elements. Centralised conception, planning and implementation, the absence of provisions for local adaptations and the authoritative legislation context were sub-optimal features. Conclusions: South Africa's ATM legislation may need to further involve communities in policy design and implementation to capitalise upon the broader benefits of community empowerment. However, the iterative nature of method and evaluation is important. Indeed, they are proposed as points to initiate participatory development, and improve policy evaluation . Such instruments can empower constituents in the political process.

  17. Unseeded Large Scale PIV measurements accounting for capillary-gravity waves phase speed

    Benetazzo,; Gamba,; M.,; Barbariol,; F,

    2016-01-01

    Large Scale Particle Image Velocimetry (LSPIV) is widely recognized as a reliable method to measure water surface velocity field in open channels and rivers. LSPIV technique is based on a camera view that frames the water surface in a sequence, and image-processing methods to compute water surface displacements between consecutive frames. Using LSPIV, high flow velocities, as for example flood conditions, were accurately measured, whereas determinations of low flow velocities is more challenging, especially in absence of floating seeding transported by the flow velocity. In fact, in unseeded conditions, typical surface features dynamics must be taken into account: besides surface structures convected by the current, capillary-gravity waves travel in all directions, with their own dynamics. Discrimination between all these phenomena is here discussed, providing a new method to distinguish and to correct unseeded LSPIV measurements associated with wavy structures, accounting for their phase speed magnitude and ...

  18. THE IMPORTANCE OF THE ADOPTION AND APPLICATION OF ACCOUNTING POLICIES TRANSITION COUNTRIES WITH REGARD TO COMPANIES IN SERBIA

    ŽELJKO GRUBLJEŠIĆ

    2016-02-01

    Full Text Available Accounting policy should be seen as a framework within which policy is formed to keep business events with the primary objective of increasing safety, especially financial reporting of management. Some management companies is who is responsible for the end result of the economic activity of enterprises run by. To be able to reliably managed by the company shall have a built in system management and logging of all activity in the company, it is necessary to respect the recommendations of the internal control and audit and external audit recommendations. The accounting policy is closely related to the implementation of IAS/IFRS, which are more practical use in the Republic of Serbia starting from 2002. Greater application of these standards, companies must make changes to the accounting policies as it begins to implement the increasing number of requirements of the standard in the field of increase of caution, especially in the context of recognition and accreditation. Practically the back door is introduced replacing "the concept of historical cost" (caution, "the concept of fair value" (neutrality. The emergence of large financial and global crisis of 2008, a growing number of actors want to be informed through the financial statements of the real and the real situation in the companies, which are trying to raise the level of protection above all creditors and investors. Also in the first half of 2013, and the state wants to ensure protection management in the public sector and imposes solutions obligatory presence of Internal Auditors of the public sector in public enterprises.

  19. Management Accounting Practices in Japanese National Universities : Their Utility as Policy Instruments

    MIZUTA Kensuke

    2013-01-01

    Abstract:This short paper discusses two specific management accounting practices introduced by Japanese national universities after their corporatisation in 2004. One was imposed on 42 university teaching hospitals in order to improve their accountability; the other was initiated by the Ministry of Education, Culture, Sports, Science & Technology (MEXT) as a means of paternalistic support for them after their independence from MEXT. While these practices bring their own benefits, universities...

  20. Current Account Imbalances in the Monetary Union and the Great Recession: Causes and Policies

    Uxó Jorge; Paúl Jesús; Febrero Eladio

    2011-01-01

    Current account imbalances within the eurozone are at the roots of its economic crisis. We argue that, though relevant, emphasis should shift from competitiveness to differential rates of growth of domestic demand as its chief explanatory factor. Euro core countries have experienced a shortage of domestic demand, with wage restraint playing a key role. This has led them to experience a current account surplus, which could not be understood independently of a buoyant domestic demand in t...

  1. Transport Tax Policy Simulations and Satellite Accounting within a CGE Framework

    Johnsson, Richard

    2003-01-01

    Dissertation in Economics to be publicly examined in Hörsal 2, Uppsala University, on Thursday, March 6, 2003 at 10:15 am for the degree of doctor of philosophy. The examination will be conducted in English. The thesis consists of four self-contained essays: Essay 1, Transportation Satellite Accounts – Measuring the Size of the Transport Industry in Sweden in 1995, develops Transportation Satellite Accounts, where an estimate of the expenditure on different in-house transportation activities...

  2. Computer-based accountability system (Phase I) for special nuclear materials at Argonne-West

    An automated accountability system for special nuclear materials (SNM) is under development at Argonne National Laboratory-West. Phase I of the development effort has established the following basic features of the system: a unique file organization allows rapid updating or retrieval of the status of various SNM, based on batch numbers, storage location, serial number, or other attributes. Access to the program is controlled by an interactive user interface that can be easily understood by operators who have had no prior background in electronic data processing. Extensive use of structured programming techniques make the software package easy to understand and to modify for specific applications. All routines are written in FORTRAN

  3. Science Education and Test-Based Accountability: Reviewing Their Relationship and Exploring Implications for Future Policy

    Anderson, Kevin J. B.

    2012-01-01

    Assuming that quality science education plays a role in economic growth within a country, it becomes important to understand how education policy might influence science education teaching and learning. This integrative research review draws on Cooper's methodology (Cooper, 1982; Cooper & Hedges, 2009) to synthesize empirical findings on the…

  4. Public Policy and Hispanic-Serving Institutions: From Invention to Accountability

    Santiago, Deborah A.

    2012-01-01

    A fundamental premise for creating the Hispanic-Serving Institution (HSI) designation assumes that a critical mass of students motivates an institution to change how it operates to better serve these students to degree attainment. Increasing Hispanic degree attainment is in the national interest, and programs created by public policy to support…

  5. Transport and the global environment: Accounting for GHG reductions in policy analysis

    Halsnaes, K. [UNEP Collaborating Centre on Energy and Environment, Roskilde (Denmark); Markanday, A.; Boyd, R.; Hunt, A.; Taylor, T. [Univ. of Bath, (United Kingdom); Sathaye, J. [Univ. of California, Berkeley (USS)

    2001-07-01

    That the transport sector is among the fastest growing economic sectors in both developed and developing countries is no surprise. The movement of people and goods is an essential part of modern society, and unlike some other economic goods the demand for transport largely coupled to income, so that as people become wealthier they demand ever more transport. Despite their many advantages of personal choice, convenience, and flexibility, modern transportation systems are not without problems, notably those that affect the environment and quality of life. The poor, even hazardous, air quality in many cities is often largely attributed to motor vehicle use, while the transport sector globally contributes one quarter of the greenhouse gases emitted to the atmosphere each year. Unfortunately, the environmental consequences of thransportation choices - both local and global - are often overlooked when transport planning decisions are made. This book attempts to remedy that deficiency by providing a guide to technical experts and policy makers concerned with environmental polices for the transport sector. It offers a consistent analytical structure for examining the environmental aspects of transport choices; defines the key economic and environmental concepts used in good policy analysis; and gives information on technologies, environmental impacts, and cost effectiveness of various policy options. The book also describes international financial mechanisms that can be used to support sustainable transportation policies and programmes. (au)

  6. 78 FR 34550 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

    2013-06-10

    ... on April 9, 2013 (78 FR 21035) is effective June 3, 2013. FOR FURTHER INFORMATION CONTACT: Michael T... 12 CFR Parts 615, 621, and 652 RIN 3052-AC75 Funding and Fiscal Affairs, Loan Policies and Operations... Corporation Funding and Fiscal Affairs; GAAP References and Other Conforming Amendments; Effective Date...

  7. Phase and gain control policies for robust active vibration control of flexible structures

    Zhang, Kai; Scorletti, Gérard; Ichchou, Mohamed; Mieyeville, F.

    2013-01-01

    The interest of this paper is to develop a general and systematic robust control methodology for active vibration control of flexible structures. For this purpose, first phase and gain control policies are proposed to impose qualitative frequency-dependent requirements on the controller to consider a complete set of control objectives. Then the proposed control methodology is developed by employing phase and gain control policies in the dynamic output feedback H∞ control: according to the set...

  8. Effects of State-Level Firearm Seller Accountability Policies on Firearm Trafficking

    Webster, Daniel W.; Vernick, Jon S.; Maria T Bulzacchelli

    2009-01-01

    Criminals illegally obtaining firearms represent a great risk to many urban residents. This cross-sectional study of 54 US cities uses data on state laws governing gun sales, a survey of law enforcement agencies’ practices to promote compliance with gun sales laws, and crime gun trace data to examine associations between these policies and practices with gun trafficking indicators. Higher levels of local gun ownership were linked with greater intrastate gun trafficking. Regression models esti...

  9. The Influence of Finance and Accountability Policies on Location of New York State Charter Schools

    Bifulco, Robert; Buerger, Christian

    2015-01-01

    This article identifies a set of location incentives created by New York's charter school financing and accountability provisions. We then use regression models to examine the location of charter schools across and within districts. We find that charter schools (1) are significantly more likely to locate in districts with high operating expenses…

  10. Capital Account Convertibility; Review of Experience and Implications for IMF Policies

    Owen Evens; Peter J. Quirk

    1995-01-01

    The paper summarizes the main issues arising from experiences of industrial and developing countries with capital account liberalization and it examines the IMF's treatment of capital controls in its surveillance, use of IMF resources, and technical assistance activities. Case studies of recent experiences with capital controls in Chile, Colombia, Malaysia, and Venezuela are presented.

  11. Principal Leadership and Teacher Motivation under High-Stakes Accountability Policies

    Finnigan, Kara S.

    2010-01-01

    This article examines principal leadership and teacher motivation in schools under accountability sanctions. The conceptual framework is grounded in research on expectancy theory and transformational leadership. The study involves a survey of Chicago teachers and indicates that principal instructional leadership and support for change are…

  12. The ghosts of user fees past: Exploring accountability for victims of a 30-year economic policy mistake.

    Rowden, Rick

    2013-01-01

    Today, there is an unmistakable shift in international consensus away from private health financing, including the use of user fees toward public financing mechanisms (notably tax financing), to achieve universal health coverage (UHC). This is, however, much the same as an earlier consensus reached at the WHO"s World Health Assembly at Alma-Ata in 1978. When considering the full circle journey from Alma-Ata in 1978 to today's re-emerging support for UHC, it is worth taking stock and reflecting on how and why the international health community took this nearly three decade detour and how such misguided policies as user fees came to be so widely implemented during the intervening period. It is important for the international health community to ensure that steps are taken to compensate victims and determine accountability for those responsible. Victims of user fees suffered violations of their human right to health as enshrined in Universal Declaration, ICESCR, and a number of other human rights treaties, and yet still cannot avail themselves of remedies, such as those provided by international and regional human rights fora or the various United Nations treaty-monitoring bodies, and the responsible institutions and individuals have thus far remained unaccountable. This lack of accountability suggests a degree of impunity for international organizations and health economists dispensing with health policy advice. Such a lack of accountability should be noted with concern by the international health community as it increasingly relies on the advice and direction of health economists. Steps must be taken to provide survivors of user fees with compensation and hold those responsible to account. PMID:25006085

  13. A log-likelihood-gain intensity target for crystallographic phasing that accounts for experimental error.

    Read, Randy J; McCoy, Airlie J

    2016-03-01

    The crystallographic diffraction experiment measures Bragg intensities; crystallographic electron-density maps and other crystallographic calculations in phasing require structure-factor amplitudes. If data were measured with no errors, the structure-factor amplitudes would be trivially proportional to the square roots of the intensities. When the experimental errors are large, and especially when random errors yield negative net intensities, the conversion of intensities and their error estimates into amplitudes and associated error estimates becomes nontrivial. Although this problem has been addressed intermittently in the history of crystallographic phasing, current approaches to accounting for experimental errors in macromolecular crystallography have numerous significant defects. These have been addressed with the formulation of LLGI, a log-likelihood-gain function in terms of the Bragg intensities and their associated experimental error estimates. LLGI has the correct asymptotic behaviour for data with large experimental error, appropriately downweighting these reflections without introducing bias. LLGI abrogates the need for the conversion of intensity data to amplitudes, which is usually performed with the French and Wilson method [French & Wilson (1978), Acta Cryst. A35, 517-525], wherever likelihood target functions are required. It has general applicability for a wide variety of algorithms in macromolecular crystallography, including scaling, characterizing anisotropy and translational noncrystallographic symmetry, detecting outliers, experimental phasing, molecular replacement and refinement. Because it is impossible to reliably recover the original intensity data from amplitudes, it is suggested that crystallographers should always deposit the intensity data in the Protein Data Bank. PMID:26960124

  14. Current account imbalances in the monetary union and the great recession: Causes and policies

    Uxó Jorge

    2011-01-01

    Full Text Available Current account imbalances within the eurozone are at the roots of its economic crisis. We argue that, though relevant, emphasis should shift from competitiveness to differential rates of growth of domestic demand as its chief explanatory factor. Euro core countries have experienced a shortage of domestic demand, with wage restraint playing a key role. This has led them to experience a current account surplus, which could not be understood independently of a buoyant domestic demand in the peripheral countries, funded with private debt. As a byproduct of that strong demand, the periphery suffered from wage inflation and a loss of competitiveness. This dual growth pattern is unsustainable as indebtedness cannot go on without any limit. Neither wage cuts nor fiscal austerity in the periphery will help to solve this mess: although trade balance would be restored, it would lead to a negative shock in aggregate demand, threatening their ability to settle debts at due dates.

  15. Accounting Policies of HEP d.d. Zagreb According to International Standards

    Velimir Lovric

    2009-01-01

    The desire to meet the EU requirements in terms of accounting has resulted in a larger number of regulations pertaining to financial reporting of business entities in the Republic of Croatia. Although there are numerous regulations, they have to be respected in order to avoid adverse audit qualification. By adopting a new institutional framework for energy sector regulation in the Republic of Croatia, a good environment has been created for application of International Financial Reporting Sta...

  16. The national accounts as a tool for analysis and policy; past, present and future

    Bos, Frits

    2006-01-01

    An overview is provided of the history, logic, merits and limitations of the national accounts. Past In the second half of the seventeenth century the first estimates of national income were made. These estimates served clear purposes, like demonstrating that a revision of the English tax system could raise sufficient resources for waging a war with Holland or France. The number of estimates and their frequency gradually increased, in particular since the First World War. Major innovat...

  17. Deficiencies of Turkish SMEs with Regard to Sustainability, Corporate Governance and Accounting Policies

    Ergüden, Engin; Kaya, Can Tansel

    2014-01-01

    Today's ever-growing challenges in local and global economies pose threats for the sustainability of Small and Medium-sized Enterprises (SME). As multinational companies invade local markets, local businesses continually suffer. In addition to financial distress, internal dynamics such as fraud, transparency matters, and business ethics play principal roles for jeopardizing the sustainable life spans of SMEs as well. By the same token, violating going concern by employing manipulative account...

  18. League tables as policy instruments: the political economy of accountability in tertiary education

    Salmi, Jamil; Saroyan, Alenoush

    2007-01-01

    The main objective of this article is to examine the role and usefulness of public information mechanisms, such as the rankings and similar classification instruments that are increasingly relied upon to measure and compare the performance of tertiary education institutions. The article begins with a typology of ranking instruments used for public accountability purposes, followed by a discussion of the political economy of the ranking phenomenon. It then attempts to assess their respective ...

  19. Impact of the changing European Union regulations on Estonian accounting policies. Euroopa finantsaruandluse muudatuste sobivus Eestis

    Maret Güldenkoh

    2014-12-01

    Full Text Available Financial reporting and audit activities are the areas to ensure the legitimacy of the everyday economic activities of the accounting entities. Financial reporting provides information on the past periods of the accounting entities; the audit activity is used to verify the accuracy of the recorded information and an assessment is given to the financial position of the audited entities. Auditing of financial statements prepared on the basis of historical financial information, results in increased reliability of the economic environment and stability of the financial environment of the state. The objective of this research was to assess the suitability of the European Union reporting principles for the auditing activity in Estonia. This objective was achieved with the following research tasks: 1 to provide an overview of the legal framework of the EU financial reporting and auditing activities; 2 to assess the problems related to the transposition of the legal framework in Estonia. The article consists of two parts, the first part provides an overview of the regulation of financial reporting and auditing activities in the European Union. The second part assess the impact of the European Union legislation on financial reporting and audit activities for the activities of the corresponding areas in Estonia. The research method used was a combined method, in the course of which legal acts were collected and analyzed, analysis of the data obtained from the commercial register was carried out and the impact of the Directive 2013/34 / EC to the accounting area of Estonia was assessed. Upon application of the Directive 2013/34/EU to the Estonia's legal framework, one cannot be sure that the desired administrative burden is reduced, rather it could bring along growth of the administrative burden for the accounting entities, which comprises the obligation of submission of additional reporting to various authorities. The reporting process could become more

  20. 76 FR 21894 - Proposed Statement of Antitrust Enforcement Policy Regarding Accountable Care Organizations...

    2011-04-19

    ... to Health Care Entities With Which They Have Financial Relationships (Phase II), 69 FR 16094 (Mar. 26... II), 69 FR 16094 (Mar. 26, 2004). 3. Calculate the ACO's PSA share for each common service in each... A (``PG A'') has physicians with general surgery (MSC 02) and orthopedic surgery specialties (MSC...

  1. Population Aging, Policy Reforms, and Lifetime Net Tax Rate in Japan: A Generational Accounting Approach

    Shimasawa, Manabu; Oguro, Kazumasa; MASUJIMA Minoru

    2014-01-01

    We employed the Generational Accounting model in estimating the generation-specific lifetime (both past and the future) benefits/burdens and income and evaluating their values as of 2010, thus estimating the lifetime net burden ratio (= lifetime net burden/lifetime income). As a result, the following points were elucidated: 1) Among the current living generations, the lifetime net burden ratio of the 0-year-old generation is about 25 percentage points higher than that of the current 90-year-o...

  2. Current account imbalances in the EMU: An assessment of official policy responses

    Dodig Nina

    2015-01-01

    Full Text Available To handle the sovereign debt crisis in general and macroeconomic imbalances in particular the leading EU institutions and the Troika (European Central Bank, European Commission and International Monetary Fund adopted two broad approaches: The short-term approach is based on enhancing the Stability and Growth Pact and to impose fiscal austerity on crisis countries. The medium- to long-term strategy consists of internal devaluation via reducing wage costs. Both approaches were combined with structural adjustment programs in the spirit of the Washington Consensus. The Troika’s policy implies an asymmetric adjustment process burdening only crisis countries. It led to the shrinking of demand and output in crisis countries comparable to the Great Depression and brought the European Monetary Union to the edge of deflation. These polices must be judged as mislead increasing the risk of Japanese disease with more than one lost decade.

  3. The New Phase of the Global Policy on Climate Change

    Paul Calanter

    2012-05-01

    Full Text Available Climate change, a phenomenon that occurs worldwide, is one of the great challenges of our times.The scientific community has repeatedly drawn policy makers attention to the imperative need to adopt ofpreventive, mitigation and adaptation measures to what constitutes a threat to the normal course of life onEarth. Adoption and entry into force of the Kyoto Protocol, with its ratification by Russia, in February 2005represented a major step forward in the global struggle against climate change. In this moment, however, theconclusion in 2012 of the commitment period for reducing emissions of greenhouse gases provided by theProtocol, and the brokenness of this period, put in front of the international community the need for furtherpolicy measures to prevent and combating climate change and its effects.

  4. Evaluation of the environmental and social sustainability policy of a mass tourism resort: A narrative account

    Isabel Swart

    2012-09-01

    Full Text Available The recordation of the life stories of individuals residing in the community of Ledig, who have been dependent on the Sun City Resort situated in the Pilanesberg area in the North West Province of South Africa for their quality of life for more than 20 years, provided the basis for the evaluation of the environmental and social sustainability of this micro-cosmos on a multidisciplinary level. This study focused on the hermeneutical arch of narrative theory within the framework of human geography and sustainability science. The natural environment was evaluated for the role it plays in the sustainability of the livelihoods of the Ledig community members as well as the institutional life of the Sun City Resort. The results of this study suggested that the environmental policy for the Sun City Resort, formalised in 2004, has been guiding the Sun City Resort to contribute positively to the sustainability of the area. The study also demonstrated that a focus on the next generation of potential employees and the environmental education of all the communities were crucial to ensure the resilience of the social and ecological capacity of the area.

  5. Effects of state-level firearm seller accountability policies on firearm trafficking.

    Webster, Daniel W; Vernick, Jon S; Bulzacchelli, Maria T

    2009-07-01

    Criminals illegally obtaining firearms represent a great risk to many urban residents. This cross-sectional study of 54 US cities uses data on state laws governing gun sales, a survey of law enforcement agencies' practices to promote compliance with gun sales laws, and crime gun trace data to examine associations between these policies and practices with gun trafficking indicators. Higher levels of local gun ownership were linked with greater intrastate gun trafficking. Regression models estimate that comprehensive regulation and oversight of gun dealers and state regulation of private sales of handguns were each associated with significantly lower levels of intrastate gun trafficking. Discretionary permit-to-purchase licensing laws' negative association with intrastate trafficking disappeared when local gun ownership is controlled. The effects of these relatively restrictive gun purchase laws on trafficking may be mediated by the laws' lowering of gun ownership. Relatively low prevalence of gun ownership may also be a prerequisite for passage of discretionary purchase. We observed no effect on intrastate trafficking of laws limiting handgun sales to a maximum of one per person per month. PMID:19479382

  6. Phase Two European Energy Policy Project. European energy and climate policy - Time for something new

    During 2014, European energy and climate change policy has moved centre stage. The annexation of Crimea and the destabilization of Eastern Ukraine have raised tensions with Russia to levels not seen since the Cold War. The EU has responded with an energy security plan, and sanctions. Developments elsewhere have further complicated matters. In the Middle East, the rapid advances of ISIS (now called the Islamic State), the internal conflicts in Libya, the war in Gaza, and the continuing negotiations with Iran on nuclear matters suggest that early optimism about the 'Arab Spring' was at best misplaced, and chronic instability has returned. In the US, the energy revolution continues to change the geopolitics of oil and gas, with the early skepticism about the scale of the changes and the shift towards North American energy independence giving way to recognition that the changes are permanent and profound - for both global energy markets and Europe. The full implications of the end of the commodity super-cycle are both profound for European energy policy and very poorly understood. Commodity prices have tumbled, with oil prices falling below $80 a barrel. On climate change, there is almost certainly not going to be a continuation of the Kyoto style international framework after the Paris conference in December 2015. Chinese emissions per head have now exceeded those of the Europeans, and it is at last being recognized that the climate change problem is one in which China, not the EU, is centre stage. China has announced that it does not intend to cap its carbon emissions until after 2030, by which time they may peak anyway - from a very much higher base after another decade and a half of increases. The Paris conference will see a series of 'pledges' and 'commitments' very much on the pattern of the Copenhagen Accord, not the credible, enforceable legally binding measures that had been proposed at the Durban Conference of the Parties in 2011

  7. THE COMPANY ACCOUNTING EVALUATION – PRELIMINARY PHASE OF THE PROPER ANALYSIS OF FINANCIAL STATEMENTS

    Doina Pacurari; Mircea Muntean

    2008-01-01

    The problem that the accounting information do not always reflect the economic reality may affect the analysis and forecast based on financial statements. This is due both to the accrual accounting limitations and to the fact that this type of accounting allows the result management. In spite of some disadvantages, the accrual accounting is considered superior to cash accounting in measuring the performances and determining financial position as well as in the predicting of future cash flow. ...

  8. Integrated account of method, site selection and programme prior to the site investigation phase

    applications and have these applications reviewed by the appropriate authorities. An analysis of conceivable alternatives for managing and disposing of spent nuclear fuel has confirmed that deep geological disposal according to the KBS-3 method has the best prospects of meeting all requirements. The alternative of putting off a decision until some future time (the zero alternative) does not appear tenable. The assessment of long-term safety shows that the prospects of building a safe deep repository in the Swedish bedrock are good. Independent Swedish and international review of the safety assessment confirm that the body of data in this respect is adequate for the siting process to proceed to the site investigation phase. A fuller summary is given below of the account given in this report of method as well as site selection and programme for the site investigation phase. The point of departure for the account is the review comments made by the regulatory authorities and the Government's decision regarding RD and D-Programme 98. In its decision, the Government stipulated conditions for SKB's continued research and development programme. The analysis of alternative system designs was to be supplemented, mainly with regard to the zero alternative and very deep boreholes. Furthermore, the Government decided that SKB shall submit an integrated evaluation of completed feasibility studies and other background material for selection of sites for site investigations and present a clear programme for site investigations

  9. Phase and gain control policies for robust active vibration control of flexible structures

    The interest of this paper is to develop a general and systematic robust control methodology for active vibration control of flexible structures. For this purpose, first phase and gain control policies are proposed to impose qualitative frequency-dependent requirements on the controller to consider a complete set of control objectives. Then the proposed control methodology is developed by employing phase and gain control policies in the dynamic output feedback H∞ control: according to the set of control objectives, phase and gain control policies incorporate necessary weighting functions and determine them in a rational and systematic way; on the other hand, with the appropriate weighting functions efficient H∞ control algorithms can automatically realize phase and gain control policies and generate a satisfactory H∞ controller. The proposed control methodology can be used for both SISO and MIMO systems with collocated or non-collocated sensors and actuators. In this paper, it is validated on a non-collocated piezoelectric cantilever beam. Both numerical simulations and experimental results demonstrate the effectiveness of the proposed control methodology. (paper)

  10. A Global Optimizing Policy for Decaying Items with Ramp-Type Demand Rate under Two-Level Trade Credit Financing Taking Account of Preservation Technology

    S.R. Singh; Swati Sharma

    2013-01-01

    An inventory system for deteriorating items, with ramp-type demand rate, under two-level trade credit policy taking account of preservation technology is considered. The objective of this study is to develop a deteriorating inventory policy when the supplier provides to the retailer a permissible delay in payments, and during this credit period, the retailer accumulates the revenue and earns interest on that revenue; also the retailer invests on the preservation technology to reduce the rate ...

  11. 论会计政策选择中的公共选择%On the public choice in the choice of accounting policies

    戴奉祥

    2001-01-01

    会计政策是指企业编报财务报表时所采用的特定原则、基础、惯例、规则和做法。企业应根据自身的具体情况选择最能反映企业财务状况、经营成果和现金流量的会计政策;会计信息和会计准则的公共物品特性决定了会计政策选择必然是一项社会公共选择,各相关利益集团都竭力在会计政策选择过程中做出使自身利益最大化的选择,因此,会计政策选择成了一项具有广泛经济、政治后果的社会力量博弈和斗争。%The accounting policies of the firms are the specific accounting principles, base ,convention, rules when the financial figures are draw up.Enterprise shall choose their financial policies which are considered most appropriate to present fairly the financial statements of the enterprise. The public goods characteristics of accounting information and accounting standards decide that the choices of accounting policies must be a social public choice. Every social groups do their best to maximize their own benefit in course of selection of accounting policies, so the choice of accounting policies become a lots of games and contests with economic benefit and political consequence.

  12. Spatial evapotranspiration, rainfall and land use data in water accounting – Part 2: Reliability of water acounting results for policy decisions in the Awash Basin

    P. Karimi; Bastiaanssen, W. G. M.; Sood, A.; Hoogeveen, J.; Peiser, L.; Bastidas-Obando, E.; Dost, R. J.

    2015-01-01

    Water Accounting Plus (WA+) is a framework that summarizes complex hydrological processes and water management issues in river basins. The framework is designed to use satellite-based measurements of land and water variables and processes as input data. A general concern associated with the use of satellite measurements is their accuracy. This study focuses on the impact of the error in remote sensing measurements on water accounting and information provided to policy makers...

  13. 社会网络对会计政策选择作用机理研究%Influencing mechanism of social network on accounting policy choice

    韩鹤

    2014-01-01

    会计政策选择研究是实证会计研究的核心。会计政策选择如同公司的其他决策一样,也是在社会网络情境下做出的。在中国上市公司现有制度背景下,依据社会网络理论,从企业连接强度和位置、网络弱连接、结构空洞、网络制度环境、企业网络结构的约束行为以及企业网络锁入效应等方面研究了社会网络对会计政策选择行为的作用机理。从社会网络新视角研究了企业会计政策选择过程,扩展了会计政策选择研究的理论视野。%Accounting policy choice is the core of empirical accounting research .Accounting policy choice , like other companies decision , also made in the context of social networks . Based on social network theory ,social network accounting policy choice behavior mechanism was discussed in the background of the existing system of Chinese listed companies .From the position, link strength, network weak link, structural voids, network institutional environ-ment, the behavior of the enterprise network infrastructure constraints .Accounting policy choice was discussed from the perspective of the social network , expanding the view of ac-counting policy choice influencing factors theory .

  14. Long-term climate policy implications of phasing out fossil fuel subsidies

    It is often argued that fossil fuel subsidies hamper the transition towards a sustainable energy supply as they incentivize wasteful consumption. We assess implications of a subsidy phase-out for the mitigation of climate change and the low-carbon transformation of the energy system, using the global energy–economy model REMIND. We compare our results with those obtained by the International Energy Agency (based on the World Energy Model) and by the Organization for Economic Co-Operation and Development (OECD-Model ENV-Linkages), providing the long-term perspective of an intertemporal optimization model. The results are analyzed in the two dimensions of subsidy phase-out and climate policy scenarios. We confirm short-term benefits of phasing-out fossil fuel subsidies as found in prior studies. However, these benefits are only sustained to a small extent in the long term, if dedicated climate policies are weak or nonexistent. Most remarkably we find that a removal of fossil fuel subsidies, if not complemented by other policies, can slow down a global transition towards a renewable based energy system. The reason is that world market prices for fossil fuels may drop due to a removal of subsidies. Thus, low carbon alternatives would encounter comparative disadvantages. - Highlights: • We assess implications of phasing out fossil fuel subsidies on the mitigation of climate change. • The removal of subsidies leads to a net-reduction in the use of energy. • Emission reductions contribute little to stabilize greenhouse gases at 450 ppm if not combined with climate policies. • Low carbon alternatives may encounter comparative disadvantages due to relative price changes at world markets

  15. A transition toward a market expansion phase: Policies for promoting wind power in Taiwan

    Considering the significant issues on global warming and environmental protection, the energy sector needs a long-term policy, by which renewable energies gradually replace conventional fossil fuels. In terms of an energy system, the development of renewable energies implies a challenge to existing energies like fossil fuels and nuclear power that have been for decades equipped with sound infrastructure and regulations. And a transformation of the energy system cannot expect any achievement without overcoming considerable opposition from vested interests involved with the fossil fuels technologies. Analyses of the 'technological system' can serve as a guide to explore how the phase-in and phase-out of actors in the energy system, the formation of the networks, and the establishment of policies come to work on development potentials of each function in the energy system. This article, by taking wind power for example, first investigates into the analytical framework of the technological system to analyze developmental strategies for the wind power evolution in Taiwan. Besides, a comparative analysis is drawn from the development of wind power between Germany and Sweden (a positive and an unsatisfactory example) to understand what essentials policy makers should consider for expanding wind power utilization in Taiwan.

  16. The Social Accounting Matrix as a working instrument for defining economic policy. Application in Portugal with emphasis on the general government sector

    Santos, Susana

    2003-01-01

    The study of the Social Accounting Matrix, usually known as SAM, arises from the need to place sectors within the general context of the economy, as well as the need to find out more about the effects of macroeconomic policies at the sectoral level and sectoral policies at the macroeconomic level. Based on the principle that the study of a sector should be carried out under a general equilibrium approach, moving beyond the context of partial equilibrium, the SAM is one possibility for meeting...

  17. Budget Development, Budget Monitoring, Accounting and Financial Reporting: A Self-Assessment Guide for School District Fiscal Policy Teams.

    California State Dept. of Education, Sacramento.

    A school district's governing board, superintendent, and business manager should work as an effective fiscal policy team with good communication. This self-assessment guide is designed to assist in the overall evaluation of fiscal policy team communication. Four sections (budget development, budget monitoring, financial reporting, and…

  18. ACCOUNTING COURSE IN BRAZIL: A STUDY ON THE POLICIES ON HIGHER EDUCATION AND ITS REFLECTION IN SUPPLY AND DEMAND IN THE PERIOD 2001 TO 2013

    Gustavo Miguel dos Santos da Silva

    2016-07-01

    Full Text Available The objective of this research is to investigate the influence of educational public policies adopted in Brazil over the last 20 years on the supply and demand of accounting sciences courses in Brazil from 2001 to 2013. Therefore, the data was analyzed to supply and demand, number of students and graduates of the course students. The study presents a descriptive and exploratory research using data collected in the National Institute of Educational Studies Anísio Teixeira (INEP. The results show that public policies for higher education in Brazil have influenced both the supply and demand of places for the course in accounting; however, there was 20% reduction in the number of graduates. Also reveals that private higher education institutions are responsible for the largest number of supply of vacancies and the number of graduates.

  19. Examining Public Accountability and Policy Issues in Emerging Economies: A Case Study of the Federal Ministry of Transport, Nigeria

    Sulu-Gambari, Waziri

    2014-01-01

    ABSTRACTAlthough public accountability first became an issue in the 1980s, little has changed over the three decades since. In particular there have been calls for more public accountability research in the context of emerging economies (Uddin and Tsamenyi, 2005; Kim, 2009; Guthrie and Parker, 2012). This thesis responds by using a case study of the Nigerian Federal Ministry of Transport to examine public accountability issues in depth. It addresses the following research questions: What are ...

  20. A two-phase moisture transport model accounting for sorption hysteresis in layered porous building constructions

    Johannesson, Björn; Janz, Mårten

    2009-01-01

    Building constructions most commonly consists of layered porous materials such as masonry on bricks. The moisture distribution and its variations due to change in surrounding environment is of special interest in such layered construction since materials adsorb different amounts of water and......, with account also to sorption hysteresis. The different materials in the considered layered construction are assigned different properties, i.e. vapor and liquid water diffusivities and boundary (wetting and drying) sorption curves. Further, the scanning behavior between wetting and drying boundary...... curves are model by introducing appropriate material constants. Special properties have to be given for the interface between different materials in the layered construction in the model to be presented. In this case it is assumed that vapor penetrates through such interfaces easily but not the liquid...

  1. Taking into account dismantling and decommissioning waste management in conception and operation phases

    Managing waste during the Dismantling and Decommissioning (D and D) phase is quite specific and different from what it was during the operation phase. Indeed, waste generated during dismantling could present some analogy especially with regards to the radionuclides spectrum and contents. However waste from dismantling and cleanup could actually presents a lower level of radiologic activity but produced in much larger quantities, which requires new solutions. Moreover the characteristics and quantities of waste to be managed during D and D are highly depending on the way the facility was designed and also how it was actually operated during its life time. Taking future D and D into consideration in the early design as well as during the operation of new facilities is becoming more and more mandatory. It is now an explicit requirement set by safety authorities, to provide - in the license application for news plants - a description of design provisions and future plans for D and D as well as anticipated technical and financial impacts,. Two major aspects are driving the cost and complexity of future D and D operations: waste volumes by categories and occupational exposure while performing the work. To reduce such impacts, key approaches are to maintain areas clean, segregate the waste types and provide appropriate provisions in the design. The paper's first part describes the related design and operation concepts derived from lessons learned, and illustrations by examples are presented in a second part. (author)

  2. Environmental and health impacts of a policy to phase out nuclear power in Sweden

    Nuclear power faces an uncertain future in Sweden. Major political parties, including the Green party of the coalition-government have recently strongly advocated for a policy to decommission the Swedish nuclear fleet prematurely. Here we examine the environmental, health and (to a lesser extent) economic impacts of implementing such a plan. The process has already been started through the early shutdown of the Barsebäck plant. We estimate that the political decision to shut down Barsebäck has resulted in ~2400 avoidable energy-production-related deaths and an increase in global CO2 emissions of 95 million tonnes to date (October 2014). The Swedish reactor fleet as a whole has reached just past its halfway point of production, and has a remaining potential production of up to 2100 TWh. The reactors have the potential of preventing 1.9–2.1 gigatonnes of future CO2-emissions if allowed to operate their full lifespans. The potential for future prevention of energy-related-deaths is 50,000–60,000. We estimate an 800 billion SEK (120 billion USD) lower-bound estimate for the lost tax revenue from an early phase-out policy. In sum, the evidence shows that implementing a ‘nuclear-free’ policy for Sweden (or countries in a similar situation) would constitute a highly retrograde step for climate, health and economic protection. -- Highlights: •The Swedish reactor fleet has a remaining potential production of up to 2100 TWh. •Forced shut down would result in up to 2.1 Gt of additional CO2 emissions •50,000–60,000 energy-related-deaths could be prevented by continued operation. •A nuclear phase-out would mean a retrograde step for climate, health and economy

  3. New Department of Energy policy and guidance for cost-effectiveness in nuclear materials control and accountability programs

    Recent Department of Energy (DOE) initiatives have given Departmental nuclear facilities the opportunity to take more credit for certain existing safeguards and security systems in determining operational program protection requirements. New policies and guidance are coupled with these initiatives to enhance systems performance in a cost effective and efficient manner as well as to reduce operational costs. The application of these methods and technologies support safety, the reduction of personnel radiation exposure, emergency planning, and inspections by international teams. This discussion will review guidance and policies that support advanced systems and programs to decrease lifetime operational costs without increasing risk

  4. When do we need to account for the geometric phase in excited state dynamics?

    Ryabinkin, Ilya G.; Joubert-Doriol, Loïc; Izmaylov, Artur F. [Department of Physical and Environmental Sciences, University of Toronto Scarborough, Toronto, Ontario M1C 1A4 (Canada); Chemical Physics Theory Group, Department of Chemistry, University of Toronto, Toronto, Ontario M5S 3H6 (Canada)

    2014-06-07

    We investigate the role of the geometric phase (GP) in an internal conversion process when the system changes its electronic state by passing through a conical intersection (CI). Local analysis of a two-dimensional linear vibronic coupling (LVC) model Hamiltonian near the CI shows that the role of the GP is twofold. First, it compensates for a repulsion created by the so-called diagonal Born–Oppenheimer correction. Second, the GP enhances the non-adiabatic transition probability for a wave-packet part that experiences a central collision with the CI. To assess the significance of both GP contributions we propose two indicators that can be computed from parameters of electronic surfaces and initial conditions. To generalize our analysis to N-dimensional systems we introduce a reduction of a general N-dimensional LVC model to an effective 2D LVC model using a mode transformation that preserves short-time dynamics of the original N-dimensional model. Using examples of the bis(methylene) adamantyl and butatriene cations, and the pyrazine molecule we have demonstrated that their effective 2D models reproduce the short-time dynamics of the corresponding full dimensional models, and the introduced indicators are very reliable in assessing GP effects.

  5. When do we need to account for the geometric phase in excited state dynamics ?

    Ryabinkin, Ilya G; Izmaylov, Artur F

    2014-01-01

    We investigate a role of the geometric phase (GP) in an internal conversion process when the system changes its electronic state by passing through a conical intersection (CI). Local analysis of a two-dimensional linear vibronic coupling (LVC) model Hamiltonian in a vicinity of the CI shows that a role of the GP is twofold: First, it compensates for a repulsion created by the so-called diagonal Born-Oppenheimer correction (DBOC). Second, the GP enhances non-adiabatic transition probability for a wave-packet part that experiences a central collision with the CI. To assess significance of both GP contributions we propose two indicators that can be computed from parameters of electronic surfaces and initial conditions. To generalize our analysis to N-dimensional systems we introduce a reduction of a general N-dimensional LVC model to an effective 2D LVC model using a mode transformation that preserves short-time dynamics of the original N-dimensional model. Using examples of the bis(methylene) adamantyl cation, ...

  6. Long-term working-time accounts and life-course policies: Preliminary results of a representative company survey

    Wotschack, Philip; Hildebrandt, Eckart

    2007-01-01

    The paper introduces the basic concept and functioning of long-term workingtime accounts and discusses major trends, risks and opportunities with regard to life-course oriented working-time adjustments. It gives a detailed overview of the distribution and use of long-term working-time accounts in Germany. This overview is based on initial multivariate analyses of a representative company survey that was carried out in 2005. The main questions concern the individual options and opportunities o...

  7. Tax-accounting method and offshore petroleum development: a policy evaluation model employing royalty equivalents and excise taxes

    Boynton, C.E.

    1985-01-01

    The general goal of this research was to develop a methodology by which a government might choose a tax accounting method that would maximize the net present value of government revenues from a class of projects. The industry selected was offshore petroleum. The impact of tax accounting methods on reserves was also determined. The research employed a capital budgeting simulation model of a natural gas reservoir. The research did not consider uncertainty or capital rationing. The key financial variables were: tax accounting method, discount rates, expected price and costs, royalty rates, tax rates, tax credits, and expected bind. The reservoir model simulated the capacity optimization decision of the firm, that is, the decision as to the number of wells (initial capacity) with which to develop the reservoir. The basin model employed linear interpolation of the reservoir model data. It specifically dealt with the problem of minimum economic size (MES) and the resulting truncation of discovery frequencies of reservoirs. The five specific contributions of the research are presented briefly.

  8. Priority setting for the implementation of artemisinin-based combination therapy policy in Tanzania: evaluation against the accountability for reasonableness framework

    Mori Amani

    2012-03-01

    Full Text Available Abstract Background Priority setting for artemisinin-based antimalarial drugs has become an integral part of malaria treatment policy change in malaria-endemic countries. Although these drugs are more efficacious, they are also more costly than the failing drugs. When Tanzania changed its National Malaria Treatment Policy in 2006, priority setting was an inevitable challenge. Artemether-lumefantrine was prioritised as the first-line drug for the management of uncomplicated malaria to be available at a subsidized price at public and faith-based healthcare facilities. Methods This paper describes the priority-setting process, which involved the selection of a new first-line antimalarial drug in the implementation of artemisinin-based combination therapy policy. These descriptions were further evaluated against the four conditions of the accountability for reasonableness framework. According to this framework, fair decisions must satisfy a set of publicity, relevance, appeals, and revision and enforcement conditions. In-depth interviews were held with key informants using pretested interview guides, supplemented with a review of the treatment guideline. Purposeful sampling was used in order to explore the perceptions of people with different backgrounds and perspectives. The analysis followed an editing organising style. Results Publicity: The selection decision of artemether-lumefantrine but not the rationale behind it was publicised through radio, television, and newspaper channels in the national language, Swahili. Relevance: The decision was grounded on evidences of clinical efficacy, safety, affordability, and formulation profile. Stakeholders were not adequately involved. There was neither an appeals mechanism to challenge the decision nor enforcement mechanisms to guarantee fairness of the decision outcomes. Conclusions The priority-setting decision to use artemether-lumefantrine as the first-line antimalarial drug failed to satisfy the four

  9. Spatial evapotranspiration, rainfall and land use data in water accounting - Part 2: Reliability of water acounting results for policy decisions in the Awash Basin

    Karimi, P.; Bastiaanssen, W. G. M.; Sood, A.; Hoogeveen, J.; Peiser, L.; Bastidas-Obando, E.; Dost, R. J.

    2015-01-01

    Water Accounting Plus (WA+) is a framework that summarizes complex hydrological processes and water management issues in river basins. The framework is designed to use satellite-based measurements of land and water variables and processes as input data. A general concern associated with the use of satellite measurements is their accuracy. This study focuses on the impact of the error in remote sensing measurements on water accounting and information provided to policy makers. The Awash Basin in the central Rift Valley in Ethiopia is used as a case study to explore the reliability of WA+ outputs, in the light of input data errors. The Monte Carlo technique was used for stochastic simulation of WA+ outputs over a period of 3 yr. The results show that the stochastic mean of the majority of WA+ parameters and performance indicators are within 5% deviation from the original WA+ values based on one single calculation. Stochastic computation is proposed as a standard procedure for WA+ water accounting because it provides the uncertainty bandwidth for every WA+ output, which is essential information for sound decision-making processes. The majority of WA+ parameters and performance indicators have a coefficient of variation (CV) of less than 20%, which implies that they are reliable and provide consistent information on the functioning of the basin. The results of the Awash Basin also indicate that the utilized flow and basin closure fraction (the degree to which available water in a basin is utilized) have a high margin of error and thus a low reliability. As such, the usefulness of them in formulating important policy decisions for the Awash Basin is limited. Other river basins will usually have a more accurate assessment of the discharge in the river mouth.

  10. The synthesis of bottom-up and top-down approaches to climate policy modeling: Electric power technology detail in a social accounting framework

    ''Hybrid'' climate policy simulations have sought to bridge the gap between ''bottom-up'' engineering and ''top-down'' macroeconomic models by integrating the former's energy technology detail into the latter's macroeconomic framework. Construction of hybrid models is complicated by the need to numerically calibrate them to multiple, incommensurate sources of economic and engineering data. I develop a solution to this problem following Howitt's [Howitt, R.E., 1995. Positive Mathematical Programming, American Journal of Agricultural Economics 77: 329-342] positive mathematical programming approach. Using data for the U.S., I illustrate how the inputs to the electricity sector in a social accounting matrix may be allocated among discrete types of generation so as to be consistent with both technologies' input shares from engineering cost estimates, and the zero profit and market clearance conditions of the sector's macroeconomic production structure. (author)

  11. Healthy lifestyle behaviour among Ghanaian adults in the phase of a health policy change

    Dake Fidelia AA; Tagoe Henry A

    2011-01-01

    Abstract Background Many countries have adopted health policies that are targeted at reducing the risk factors for chronic non-communicable diseases. These policies promote a healthy population by encouraging people to adopt healthy lifestyle behaviours. This paper examines healthy lifestyle behaviour among Ghanaian adults by comparing behaviours before and after the introduction of a national health policy. The paper also explores the socio-economic and demographic factors associated with he...

  12. Development of a greenhouse gas accounting GIS-based tool to support local policy making—application to an Italian municipality

    Climate change is the issue of the century and, according to Agenda 21, local actions are essential to impact global mitigation of greenhouse gases (GHG) emissions (“think globally, act locally”). However, in order to plan and implement effective, sustainable actions, local authorities need detailed information on their GHG emissions and their sources. This paper presents the work that led to the development of a GIS-based tool for local GHG accounting, which provides data for local decision-makers in an innovative manner different from traditional GHG inventories. The original aspects of the study are the geo-referencing of all results and the possibility of calculating all emissions (carbon sources) and removals (carbon sinks) with input data of different accuracy. - Highlights: • We developed a GIS-based tool for local (municipal) GHG accounting. • All emissions (carbon sources) and removals (carbon sinks) are geo-referenced. • The tool can be used with different levels of input data (less or more accurate). • The town of Spoleto (Italy) was chosen to apply and validate both methodologies. • The tool is effective to monitor the energy and environmental policies of the municipality

  13. Diagrams of phase stability for two-dimensional Ni-Al with taking into account of vacancies presence for concentrations 0.2 %, 0.5 %, 1 %, 2 %

    Within frameworks of model in which interatomic forces have been described with help of pair Morse potentials diagrams of phase stability for two-dimensional system Ni-Al at temperatures close to absolute zero were obtained. Additionally to different options of superstructures disordered states and bimetals containing both phases of pure components at vacancies presence 0.2%, 0.5%, 1%, 2% are considered as well. Diagrams are including of charts of dependence of specific configuration energy from component concentrations with taking into account of vacancies for all possible phases of binary systems

  14. How to do (or not to do) … translation of national health accounts data to evidence for policy making in a low resourced setting.

    Price, Jennifer A; Guinness, Lorna; Irava, Wayne; Khan, Idrish; Asante, Augustine; Wiseman, Virginia

    2016-05-01

    For more than a decade, the Organization for Economic Co-operation and Development (OECD), the World Health Organization (WHO) and the World Bank have promoted the international standardization of National Health Accounts (NHA) for reporting global statistics on public, private and donor health expenditure and improve the quality of evidence-based decision-making at country level. A 2010-2012 World Bank review of NHA activity in 50 countries found structural and technical constraints (rather than cost) were key impediments to institutionalizing NHA in many low- and middle-income countries (LMICs). Pilot projects focused resources on data production, neglecting longer-term capacity building for analysing the data, developing ownership among local stakeholders and establishing routine production, utilization and dissemination of NHA data. Hence, genuine institutionalization of NHA in most LMICs has been slow to materialize. International manuals focus on the production of NHA data and do not include practical, incremental and low-cost strategies to guide countries in translating the data into evidence for policy-making. The main aim of this article is to recommend strategies for bridging this divide between production and utilization of NHA data in low-resource settings. The article begins by discussing the origins and purpose of NHA, including factors currently undermining their uptake. The focus then turns to the development and application of strategies to assist LMICs in 'unlocking' the hidden value of their NHA. The article draws on the example of Fiji, a country currently attempting to integrate their NHA data into policy formulation, despite minimal resources, training and familiarity with economic analysis of health systems. Simple, low cost recommendations such as embedding health finance indicators in planning documents, a user-friendly NHA guide for evaluating local health priorities, and sharing NHA data for collaborative research have helped translate

  15. Energy accounting as a policy analysis tool. Prepared for the Committee on Science and Technology, U. S. House of Representatives, Ninety-Fourth Congress, second session by the Environment and Natural Resources Division, Congressional Research Service, Library of Congress

    Gushee, D.E.

    1976-01-01

    Energy accounting or energy analysis is often cited as a basis for support of or objection to policy alternatives when legislation is being considered. This project describes the essential elements of energy accounting, traces its development over the past several years as an analytical technique, and measures its potential utility in policy analysis against its utility as demonstrated to date. Energy accounting is developing on three broad fronts--methodology, energy flow data, and contemporary analyses. It is concluded that energy accounting is worth following, but at present it appears to be of very limited value for current use. Forty articles are presented in appendices in six sections--Spreading Awareness; Critics Begin to Surface; Analytical Methodology; The Nuclear Power Debate; Net Energy Yield of New Energy Supply Systems; and Applications of Energy Analysis to National Economies and to Economic Sectors. (MCW)

  16. Healthy lifestyle behaviour among Ghanaian adults in the phase of a health policy change

    Dake Fidelia AA

    2011-04-01

    Full Text Available Abstract Background Many countries have adopted health policies that are targeted at reducing the risk factors for chronic non-communicable diseases. These policies promote a healthy population by encouraging people to adopt healthy lifestyle behaviours. This paper examines healthy lifestyle behaviour among Ghanaian adults by comparing behaviours before and after the introduction of a national health policy. The paper also explores the socio-economic and demographic factors associated with healthy lifestyle behaviour. Method Descriptive, bivariate and multivariate regression techniques were employed on two nationally representative surveys (2003 World Health Survey (Ghana and 2008 Ghana Demographic and Health Survey to arrive at the results. Results While the prevalence of some negative lifestyle behaviours like smoking has reduced others like alcohol consumption has increased. Relatively fewer people adhered to consuming the recommended amount of fruit and vegetable servings per day in 2008 compared to 2003. While more females (7.0% exhibited healthier lifestyles, more males (9.0% exhibited risky lifestyle behaviours after the introduction of the policy. Conclusion The improvement in healthy lifestyle behaviours among female adult Ghanaians will help promote healthy living and potentially lead to a reduction in the prevalence of obesity among Ghanaian women. The increase in risky lifestyle behaviour among adult male Ghanaians even after the introduction of the health policy could lead to an increase in the risk of non-communicable diseases among men and the resultant burden of disease on them and their families will push more people into poverty.

  17. 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...

  18. Materials measurement and accounting in an operating plutonium conversion and purification process. Phase I. Process modeling and simulation

    A model of an operating conversion and purification process for the production of reactor-grade plutonium dioxide was developed as the first component in the design and evaluation of a nuclear materials measurement and accountability system. The model accurately simulates process operation and can be used to identify process problems and to predict the effect of process modifications

  19. Materials measurement and accounting in an operating plutonium conversion and purification process. Phase I. Process modeling and simulation. [PUCSF code

    Thomas, C.C. Jr.; Ostenak, C.A.; Gutmacher, R.G.; Dayem, H.A.; Kern, E.A.

    1981-04-01

    A model of an operating conversion and purification process for the production of reactor-grade plutonium dioxide was developed as the first component in the design and evaluation of a nuclear materials measurement and accountability system. The model accurately simulates process operation and can be used to identify process problems and to predict the effect of process modifications.

  20. The position of place in governing global problems: A mechanistic account of place-as-context, and analysis of transitions towards spatially explicit approaches to climate science and policy

    Highlights: • Place is a central yet undertheorised concept within sustainability science. • Introduces an account of place as the context in which social and environmental mechanisms operate. • Uses this account to critique historical aspatial approaches to climate science and policy. • Traces out shifts towards spatially explicit approaches to climate governance. • A focus on place, heterogeneity, and context maximizes the credibility and policy-relevance of climate science. - Abstract: Place is a central concept within the sustainability sciences, yet it remains somewhat undertheorised, and its relationship to generalisation and scale is unclear. Here, we develop a mechanistic account of place as the fundamental context in which social and environmental mechanisms operate. It is premised on the view that the social and environmental sciences are typically concerned with causal processes and their interaction with context, rather than with a search for laws. We deploy our mechanistic account to critique the neglect of place that characterised the early stages of climate governance, ranging from the highly idealised general circulation and integrated assessment models used to analyze climate change, to the global institutions and technologies designed to manage it. We implicate this neglect of place in the limited progress in tackling climate change in both public and policy spheres, before tracing out recent shifts towards more spatially explicit approaches to climate change science and policy-making. These shifts reflect a move towards an ontology which acknowledges that even where causal drivers are in a sense global in nature (e.g. atmospheric levels of greenhouse gases), their impacts are often mediated through variables that are spatially clustered at multiple scales, moderated by contextual features of the local environment, and interact with the presence of other (localised) stressors in synergistic rather than additive ways. We conclude that a

  1. Development of a multi-species mass transport model for concrete with account to thermodynamic phase equilibriums

    Hosokawa, Yoshifumi; Yamada, Kazuo; Johannesson, Björn;

    2011-01-01

    ) theory alone, not involving chemical processes, have no real practical interest since the chemical action is very dominant for cement based materials. Coupled mass transport and chemical equilibrium models can be used to calculate the variation in pore solution and solid-phase composition when using...

  2. Considerations regarding the Entities Accounting Politics

    L. CERNUŞCA

    2013-01-01

    This study's objective is to highlight the awareness of the Romanian accounting environment regarding the development importance of the accounting policies in the present context of harmonizing the Romanian accounting system with the European directives and IFRS. The article brings into discussion the handbook for accounting policies and procedures, a comparison between the method in which the accounting policies are regarded in the Romanian accounting regulations, as well as in IFRS.

  3. 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...

  4. 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...

  5. The Effects of Health Insurance Coverage on the Math Achievement Trajectories of School Children in Yuma County, Arizona: Implications for Education Accountability Policy

    Garcy, Anthony M.

    2013-01-01

    U.S. Federal and state education policies place considerable emphasis on assessing the effects that schools and teachers have on student test score performance. It is important for education policy makers to also consider other factors that can affect student achievement. This study finds that an exogenous school factor, discontinuous health…

  6. 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...

  7. 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

  8. 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...

  9. 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.

  10. 连锁董事连结对会计政策选择的影响机理%Mechanism of interlocking directorates coupling influencing on accounting policy choice

    韩鹤

    2015-01-01

    现有文献大都关注正式契约对会计政策选择的影响,但作为非正式契约的董事联结关系对会计政策选择的影响却被忽视.运用社会网络分析方法,站在社会网络这一视角研究企业会计政策的选择机制.从连锁董事的行为受到董事网络的影响、连锁董事联结是具有影响力的信息通道、连锁董事联结使公司间会计政策选择趋于同质化方面分析了连锁董事网络对会计政策选择的影响;从内外部连锁董事联结强弱关系、外部连锁董事联结更能为公司决策提供有价值的信息分析了内外部连锁董事连结对会计政策选择的影响;从间接连锁董事联结及个体角色间相似性含义、间接连锁董事联结使企业间会计政策选择具有相似性方面分析了间接连锁董事联结对会计政策选择的影响.%The existing literature are mostly focused on the influence of formal contract' s on the accounting policy choice, but the influence of director coupling relation as informal con-tract on accounting policy choice is ignored.In this paper, enterprise accounting policy choice mechanism was studied using social network analysis method from the perspective of social network.From interlocking directorates' behavior being affected by the director net-work, interlocking directorates coupling is influential information channel, analysis of inter-locking director network influencing on accounting policy choice in perspective of interlocking directorates coupling making accounting policy choices tend to be more homogeneous between the companies.Analysis of internal and external interlocking directorates coupling influen-cing on an accounting policy choice in perspective of internal and external interlocking direc-torates coupling strength relation, external interlocking directorates coupling can provide more valuable information for companiy decision-making.Analysis of indirect interlocking directorates coupling

  11. 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?...

  12. Payout phase in DC pension funds – policy option - Theoretical considerations and Albanian available options

    Enkeleda Shehi

    2015-11-01

    Full Text Available The aim of this paper is to provide a brief overview of the third pillar of pensions in Albania and what are the different alternatives related to the payout. Referring to the actual development of this market in Albania, experience of the actors involved, I find it indispensable and necessary to provide some theoretical background and considerations, and then build up a simple model of projection of a pension scheme cost and a model for payout alternatives for the Albanian pension funds. A great deal of importance is shown towards posing the assumptions. Also, the paper gives an explanation about the differences among different payout options and suggests the best option for the existing pension funds in Albania. The best option represents my conclusion and recommendation for the actual third pillar of pensions and the others that might join latter. To sum up, the first conclusion of the paper is that the annuity option is the best alternative for the payout phase of the pensions. It has the advantage of providing the highest protection against the risk of longevity. The second conclusion is that based on other countries experiences, the annuity market have to be developed hand in hand with the pension system development. Therefore Albania should rely on and follow this experience.

  13. An inventory of innovative policies and measures for energy efficiency. Phase 1 of the EU SAVE 'White and Green' project

    be considered and also modern regulatory approaches. Much attention is paid in this report to the modern market instruments, which are based on the concept of trading, with the most prominent representative being the European Emissions Trading scheme. Other more recent market based instruments discussed in this report are the White and Green Certificates. Encompassing the above, this report intends to provide an overview of all major P+M for energy efficiency improvement. The P+M are categorized according to some parameters such as a general description of the measure, the sector applied, the mechanism at work, the countries where this measure has been designed and/or implemented and the stakeholders they involve during their implementation. Furthermore, a critical assessment of each measure follows according to some criteria, like effectiveness, efficiency and goal achievement. The underlying motivation for the preparation of such an inventory of P+M is to establish the grounds for a comparative assessment of measures as they are currently discussed and/or applied in the European Union. Four P+M will then be chosen which will be then analyzed in depth in Phase II of the 'White and Green' project. In this phase simulation models will be used to study the impact of various solutions on the cost of saving energy (particularly electricity and gas), the role that different technologies could play and their expected diffusion, etc. In the context outlined above, it is clearly of interest to assess the various solutions for market-oriented policy measures aimed at increasing the efficiency in the final uses of energy, to identify the best practices and to present, to the European Commission and to the Member states, indications on the potential advantages of using such practices in the promotion of a common energy policy objective

  14. 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

  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. 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...

  17. 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)

  18. 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…

  19. Using Human Rights to Hold the US Accountable for its Anti-Sex Trafficking Agenda: The Universal Periodic Review and new directions for US policy

    Kari Lerum

    2014-12-01

    Full Text Available Since the passing of the Trafficking Victims Protection Act of 2000, anti-trafficking efforts have grown in funding, political strength, and popular-culture appeal in the United States and globally. Particularly influential in shaping anti-trafficking policy in the United States are anti-prostitution advocates who are primarily concerned with rehabilitating sex workers and eradicating sexual commerce. Simultaneous to the development of prohibitionist anti-trafficking and anti-prostitution efforts in the US, movements for sex worker rights have also grown in strength and visibility, influencing a variety of cultural, academic, and public health arenas. While sex worker activists have widened the dialogue around sex workers’ rights, their perspectives have not until recently been acknowledged by US policy makers. In this article, we first trace the recent social histories of both the new prohibitionist and the sex worker rights movements in the United States. Next, we describe the unprecedented collaborative activist process by which a human rights agenda for US-based sex workers was introduced and approved at the United Nations Human Rights Council through the Universal Periodic Review (UPR process. We follow with an analysis of how the UPR process highlights the ongoing importance of the global human rights community for bringing a diversity of marginalised voices—including those of sex workers—to the attention of US policy makers. We conclude with an assessment of the unique policy reform opportunities and challenges faced by sex worker and human rights activists as a result of this historic moment.

  20. Using Human Rights to Hold the US Accountable for its Anti-Sex Trafficking Agenda: The Universal Periodic Review and new directions for US policy

    Kari Lerum; Kiesha McCurtis; Penelope Saunders; Stéphanie Wahab

    2014-01-01

    Since the passing of the Trafficking Victims Protection Act of 2000, anti-trafficking efforts have grown in funding, political strength, and popular-culture appeal in the United States and globally. Particularly influential in shaping anti-trafficking policy in the United States are anti-prostitution advocates who are primarily concerned with rehabilitating sex workers and eradicating sexual commerce. Simultaneous to the development of prohibitionist anti-trafficking and anti-prostitution eff...

  1. 资产社会政策视角下的医疗保险个人账户改革设想%The Idea of Medical Insurance Personal Account Reform from the Perspective of Assets Social Policy

    罗微

    2013-01-01

    There are a lot of problems in the running process of medical insurance personal account,which has affected its sus⁃tainable development,but it is necessary to remain the personal account at this stage.Assets social policy has positive revela⁃tion to perfect the system of medical insurance personal account,according to this theory,proposing under the premise of re⁃maining personal account,raise the utilization efficiency of funds and enhance protection capacity of medical insurance by in⁃crease the fund of personal account,expanding the payment scope of personal account,expanding the investment channels of personal account funds.%  医疗保险个人账户在运行过程中出现了诸多问题,影响了个人账户的可持续发展,但是现阶段个人账户仍有保留的必要。资产社会政策理论对完善医疗保险个人账户制度有积极的启示,结合该理论,文章提出在保留个人账户的前提下,通过增加个人账户资金积累,扩大个人账户支付范围,拓展个人账户基金投资渠道等措施提高个人账户资金的使用效率,增强医保制度的整体保障能力。

  2. Education Funding and Student Outcomes: A Conceptual Framework for Measurement of the Alignment of State Education Finance and Academic Accountability Policies

    Knoeppel, Robert C.; Della Sala, Matthew R.

    2015-01-01

    The conceptualization and measurement of education finance equity and adequacy has engaged researchers for more than three decades. At the same time, calls for increased academic accountability and higher student achievement in K-12 public education have reached new levels at both the national and state levels. Aligning these represents an…

  3. The German energy policy as a consequence of Fukushima. The scientific discussion between nuclear phase-out and economic growth

    The book on the German energy policy as a consequence includes the following contributions: The German energy turnaround - scientific contributions. The energy turnaround in Germany - issue of interdisciplinary science. The transformation of the energy systems as social and technical challenge, - on the need of integrating energy research. Transformations and transformation blockades in the German energy system. The German energy turnaround in the context of international best practice. Energy turnaround also in Japan? - The chances of a nuclear phase-out. Possibilities and limits of public participation for the realization of an energy turnaround. Public energy in Germany - a model for participation? A plea for a comprehensive analysis of the energy turnaround in relation to the omnipresent crisis. Challenges and development in the German energy industry - consequences of the increasing percentage of renewable energies on the costs and the security of supply. Research funding and innovation promotion in the area of selected renewable energies. The economic chances of an energy turnaround. The need of appropriate monetary boundary conditions for the energy turnaround and the possibilities of an organization. The human factor in the context of the energy turnaround - environmental-psychological research approaches. The legal contribution to the energy turnaround. Vulnerability and resilience of energy systems. Geography of renewable energies -spatial constraints of a sustainable energy system. Critics and alternatives: The German energy turnaround that is no turnaround.

  4. 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...

  5. 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...

  6. 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…

  7. 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,...

  8. 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...

  9. 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 ...

  10. 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 ...

  11. 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

  12. Policy Analysis Reaches Midlife

    Beryl A. Radin

    2013-07-01

    Full Text Available The field of policy analysis that exists in the 21st century is quite different from that found earlier phases. The world of the 1960s that gave rise to this field in the US often seems unrelated to the world we experience today. These shifts have occurred as a result of a range of developments – technological changes, changes in the structure and processes of government both internally and globally, new expectations about accountability and transparency, economic and fiscal problems, and increased political and ideological conflict.It is clear globalization has had a significant impact on the field. Shifts in the type of decisionmaking also have created challenges for policy analysts since analysts are now clearly in every nook and cranny in the decisionmaking world. Thus it is relevant to look at the work that they do, the skills that they require, and the background experience that is relevant to them.

  13. Accounting and Accounting Policy Отчетность и учетная политика предприятия

    Demidenko Leonid P.

    2013-02-01

    Full Text Available 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 regulation of main components of accounting policy. It justifies interrelation of accounting and accounting policy.В статье рассмотрена суть и содержание учетной политики. Подана информация относительно основных аспектов формирования и применения учетной политики предприятий в Украине. Исследована структура разработанного на предприятии положения об учетной политике. Уточнено соотношение учетной политики и организации бухгалтерского учета. Освещена определяющая роль, которая принадлежит руководителю и главному бухгалтеру в формировании учетной политики предприятия. Определено регулирование основных составляющих учетной политики предприятия. Обоснована взаимосвязь бухгалтерского учета и учетной политики.

  14. 碳排放交易体系下的排放权交易会计政策研究%A Study on the Emissions Trading Accounting Policies under Carbon Emissions Trading Systems

    刘承智; 潘爱玲

    2015-01-01

    碳排放权交易作为减少工业温室气体排放的重要手段已在我国多个行政辖区应用实施。欧盟碳排放交易体系下的现行会计政策,对我国会计实务和准则制订有重要的参考借鉴作用。通过比较研究发现,政府补助法是较理想的碳排放权交易的会计方法,但要限制免费配额后续计量的重估模式和排放负债市价结算法的使用,实现政府补助法在会计方法层面的协调一致性,并择机对制造企业产品碳配额成本核算做出相应规定。%As an important way to reduce the industrial greenhouse-gas emissions,carbon e-missions trading has been adopted in multiple administrative districts in China.The current ac-counting policies under the EU carbon emissions trading system offer valuable references and ex-periences for our accounting practices as well as the formulation of our criteria.Through a com-parative research,we found that the government subsidy is an ideal accounting method to deal with carbon emissions trading.However,we should limit the use of the follow-up measurement revaluation model for free permits and the use of the market settlement for emissions liabilities at the same time,to realize the harmony between government subsidy and accounting methods,and then regulate the carbon credit's cost accounting of product in manufacturing enterprises accord-ingly.

  15. Integrated account of method, site selection and programme prior to the site investigation phase[Planning for a Swedish repository for spent nuclear fuels

    NONE

    2000-12-01

    applications and have these applications reviewed by the appropriate authorities. An analysis of conceivable alternatives for managing and disposing of spent nuclear fuel has confirmed that deep geological disposal according to the KBS-3 method has the best prospects of meeting all requirements. The alternative of putting off a decision until some future time (the zero alternative) does not appear tenable. The assessment of long-term safety shows that the prospects of building a safe deep repository in the Swedish bedrock are good. Independent Swedish and international review of the safety assessment confirm that the body of data in this respect is adequate for the siting process to proceed to the site investigation phase. A fuller summary is given below of the account given in this report of method as well as site selection and programme for the site investigation phase. The point of departure for the account is the review comments made by the regulatory authorities and the Government's decision regarding RD and D-Programme 98. In its decision, the Government stipulated conditions for SKB's continued research and development programme. The analysis of alternative system designs was to be supplemented, mainly with regard to the zero alternative and very deep boreholes. Furthermore, the Government decided that SKB shall submit an integrated evaluation of completed feasibility studies and other background material for selection of sites for site investigations and present a clear programme for site investigations.

  16. Generational accounting: an international comparison

    Leibfritz, Willi

    1996-01-01

    With rapidly rising government debt and ageing populations implying high contingent liabilities in public pension systems, the issue of longer-term fiscal developments is gaining importance. The question arises whether, and to what extent, future generations will be burdened by current policies. Generational accounting is a new approach to examining such issues and it is used more and more in the policy debate.

  17. Capital Taxation and Electoral Accountability

    Toke S. Aidt; Francesco MAGRIS

    2003-01-01

    In a representative democracy, voters can use elections to protect their property by holding politicians accountable for the tax policies they implement while in office. This paper demonstrates that performance voting can - partly or wholly - solve the capital levy problem. We characterise the ?best? non-expropriating tax policies that can be sustained in a stationary Markov Perfect Equilibrium; show when this coincides with the second best tax policy; and discuss, in detail, the robustnes...

  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. 美国学校教育变革的问责向度*--基于政策文本的分析%The Accountability Dimension of Schooling Reform in America--based on the analysis on policies

    段晓明

    2013-01-01

    Since the 1980s, the schooling reform in America has shown different orientations in accountability:standard-stressed, performance-based and test-centered. The policies of schooling reform in accountability dimension are constantly questioned by the relation between teacher quality and students scores;the dilemma in teaching for students development or for scores;and the return of narrow technicism. Currently, the accountability of schooling reform has taken on new tendencies:restructuring the rights and duties between stakeholders; building balanced evaluation system between school, student and teacher; weakening the punishment purpose of accountability and sharing responsibility in teaching.%20世纪80年代以来,美国学校教育变革经历了从强调标准、关注表现,到以考试为中心的问责走向。问责制下的美国学校教育政策不断受到来自各个层面的质询,学生素质与学业成绩两者的相关性不断受到质疑;实践中教学被置于育人与追求成绩的两难境地;变革取向似乎又走向狭窄的技术主义倾向。目前美国问责制呈现出新的发展趋势:重构利益相关者间的责权关系;从学校、学生和教师三个层面进行多维度动态评价;淡化问责的惩罚目的,强调责任分担促进教学提升。

  20. Directors' report and accounts 1991-1992

    This report for Scottish Hydro-Electric PLC contains details of key financial statistics, the financial calendar, the Directors' Report, the Auditors' Report, accounting policies, a Group Profit and Loss Account, balance sheets and a Group Cash Flow Statement. (UK)

  1. Mexico Policy Notes

    World Bank

    2013-01-01

    This note presents an overview of Mexico's forthcoming reform agenda-from the World Bank's vantage point. It distills the main messages in the policy notes that make up this compendium. The purpose is not to provide definitive answers to the many policy questions likely to occupy the New Mexican administration, or to provide a comprehensive account of progress to date and policy recommenda...

  2. Forecasting Performance in Organizations: An Application of Current-Value Human Resources Accounting. Final Report.

    Pecorella, Patricia A.; And Others

    A methodology to describe current-value human resources accounting (HRA) was developed to aid management in decision making and provide information about the effects of organizational policies and practices on the value of the organizations' human resources. A two-phase activity was designed to investigate the nature of the relationship between…

  3. Mathematical modeling of stress-strain state of the system HPP building - soil base with account for the phased construction of the building

    Orekhov Vyacheslav Valentinovich

    Full Text Available The interaction process of a power plant building with the soil base is studied basing on mathematical modeling of the construction process of Kambarata-2 HPP, taking into account the excavation of foundation pit, the concreting schedule of the building construction, the HPP units putting into operation and territory planning. Mathematical modeling of stress-strain state of the system “power plant - soil base” in the process of construction was performed by using the computer program “Zemlya” (the Earth, which implements the method of finite elements. Such a behavior of soil was described using elastoplastic soil model, the parameters of which were determined from the results of the triaxial tests. As shown by the results of the research, the continuous change of settlement, slope, deflection and torsion of the bottom plate and accordingly change of stressed-strained state of power plant are noted during the construction process. The installed HPP construction schedule, starting from the construction of the first block and the adjacent mounting platform, is leading to the formation of initial roll of bottom plate to the path of the mounting pad. In the process of further construction of powerhouse, up to the 29th phase of construction (out of 40, a steady increase in its subsidence (maximum values of about 4.5 cm is noted. Filling of foundation pit hollows and territorial planning of the construction area lead to drastic situation. In this case, as a territory planning points exceeded the relief, the plastic deformation in the soil evolves, resulting in significant subsidence of the bottom plate under the first block (up to 7.4 cm. As a result, the additional subsidence of the soil of bottom plate edges lead to the large vertical movement in relation to its central part and it is bent around the X axis, resulting in a large horizontal tensile stress values of Sz (up to 2.17 MPa in the constructive elements of the upper part of the

  4. Science and technology policy

    2004-01-01

    Who is responsible for environmental and technological policy in Denmark? And how are those "policy-makers" made accountable to the public for their decisions?   This report attempts to answer these important questions by presenting the Danish contribution to the EU-funded project, Analysing Public Accountability Procedures in Europe.   The first chapter presents Danish public accountability procedures and places them in historical perspective. The other chapters are case studies of genetical...

  5. 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.

  6. Financial statements and other accounting issues

    The main components of the proposed new National Instrument 52-104 and Companion Policy 52-104CP resulting from the efforts of the Canadian Securities Administrators to reformulate accounting related securities policies are discussed. National Instrument 52-104 replaces several national policies which dealt with the requirement to follow generally accepted accounting principles and generally accepted auditing standards. Implications of the new rules for the oil and natural gas industry are reviewed

  7. 考虑个体保单风险特征的最优奖惩系统%Optimal Bonus-malus Systems Accounting for Risk Characteristics of Individual Policies

    孟生旺

    2013-01-01

    BMS is widely used in aotu insurance.The paper first discusses the optimal BMS and its properties under the Poisson-Gamma assumption.Then under the assumption that the claim frequency of a policyholder follows Binomial distribution and one parameter of the Binomial distribution is varying according to Beta distribution,the paper establishes an optimal bonus-malus system that can account for prior information of individual policies.The prior information can be introduced to the optimal bonus-malus system by generalized linear model.Under the assumption that the claim frequency of a policyholder follows Negative Binomial distribution and one parameter of the Negative Binomial is Beta distributed,another optimal bolus-malus system accounting for prior information of individual policies is established.The properties and applications of these optimal bonus-malus systems are also discussed.%奖惩系统在汽车保险中的应用非常普遍.论文首先介绍和讨论了泊松-伽马假设下的最优奖惩系统及其性质;其次在假设个体保单的索赔频率服从二项分布,而二项分布的一个参数服从贝塔分布的条件下,建立了一种考虑个体保单风险特征信息的最优奖惩系统,其中风险特征信息可以通过广义线性模型的形式引入奖惩系统;然后在假设个体保单的索赔频率服从负二项分布,而负二项分布的一个参数服从贝塔分布的条件下,建立了另一个最优奖惩系统;最后讨论了这两个奖惩系统的性质和应用.

  8. 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...

  9. 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...

  10. Science and technology policy

    Who is responsible for environmental and technological policy in Denmark? And how are those "policy-makers" made accountable to the public for their decisions?   This report attempts to answer these important questions by presenting the Danish contribution to the EU-funded project, Analysing Public...... Accountability Procedures in Europe.   The first chapter presents Danish public accountability procedures and places them in historical perspective. The other chapters are case studies of genetically modified food, transport policy in the Copenhagen area with a focus on the Metro, and local waste management in...

  11. 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€...

  12. 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....

  13. 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...

  14. 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...

  15. The decumulation (payout) phase of defined contribution pillars - policy issues in the provision of annuities and other benefits

    James, Estelle; Vittas, Dimitri

    2000-01-01

    Most countries reforming their pension system, focus more on the accumulation phase, than on the decumulation (pay-out), because the number of beneficiaries is likely to be small initially, especially if older workers are discouraged from joining the new system. Policymakers place a priority on the new accumulation system being administratively efficient, and well regulated. But the decumu...

  16. 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...

  17. Directors' report and accounts 1990-1991

    The Director's Report and accounts for Scottish Hydro-Electric PLC are presented for the period 1990-91. Details are given of the accounting policies, profit and loss account, balance sheet, source and application of funds and abridged current cost information. (UK)

  18. Critical review of jatropha biodiesel promotion policies in India

    Jatropha, a non-edible oil seed yielding plant has been identified by the Government of India to produce biodiesel under National Biodiesel Mission. Failure of phase-I of National Biodiesel Mission and likely failure of phase-II requires critical analysis of policy frameworks related to its long term sustainability. Indian biofuel promotion policies like Biodiesel Purchase Policy and National Biofuel Policy have failed to yield any visible results. No tangible ground work is visible as of now to ensure success of various government plans and policies related to adoption of jatropha biodiesel. It is clearly evident that some serious bottlenecks are delaying the adoption of jatropha biodiesel. Present work identifies important policy bottlenecks like availability of land, non-remunerative pricing policy and state fear relating to loss of revenue in the case of zero duty regimes. This paper attempts to explore and critically analyze present policies and possible options taking into account the recent Indian experiences for successful adoption of jatropha biodiesel. - Highlights: ► Wrong waste land estimates for jatropha has failed Biodiesel Mission. ► No redressal of technological problems with biodiesel usage. ► Present estimated costing of jatropha biodiesel is Rs. 46.45 per liter. ► Promotion of any biofuel needs central government assistance to the states. ► Targets under National Biofuel Policy are also unlikely to be met.

  19. 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...

  20. Is the solvation parameter model or its adaptations adequate to account for ionic interactions when characterizing stationary phases for drug impurity profiling with supercritical fluid chromatography?

    Galea, Charlene; West, Caroline; Mangelings, Debby; Vander Heyden, Yvan

    2016-06-14

    Nine commercially available polar and aromatic stationary phases were characterized under supercritical fluid chromatographic (SFC) conditions. Retention data of 64 pharmaceutical compounds was acquired to generate models based on the linear solvation energy relationship (LSER) approach. Previously, adaptation of the LSER model was done in liquid chromatography by the addition of two solute descriptors to describe the influence of positive (D(+)) and negative (D(-)) charges on the retention of ionized compounds. In this study, the LSER models, with and without the ionization terms for acidic and basic solutes, were compared. The improved fits obtained for the modified models support inclusion of the D(+) and D(-) terms for pharmaceutical compounds. Moreover, the statistical significance of the new terms in the models indicates the importance of ionic interactions in the retention of pharmaceutical compounds in SFC. However, unlike characterization through the retention profiles, characterization of the stationary phases by modelling never explains the retention variance completely and thus seems less appropriate. PMID:27181639

  1. In situ hydrogen peroxide production may account for a portion of NUV (300-400 nm) inactivation of stationary phase Escherichia coli

    Pre-irradiation of stationary phase cells of Escherichia coli K-12 with broadband near-UV radiation potentiates the lethal effects of subsequent exposure to near-UV radiation plus hydrogen peroxide. Identical fluences failed to modulate killing due to far-UV radiation. These data indicate that biologically relevant levels of hydrogen peroxide may be generated in situ upon the near-UV irradiation of cells. (author)

  2. Pension Fund Investment Policy

    Zvi Bodie

    1988-01-01

    The purpose of this paper is to survey what is known about the investment policy of pension funds. Pension fund investment policy depends critically on the type of plan: defined contribution versus defined benefit. For defined contribution plans investment policy is not much different than it is for an individual deciding how to invest the money in an Individual Retirement Account (IRA). The guiding principle is efficient diversification, that is, achieving the maximum expected return for any...

  3. Running sums for 2νββ-decay matrix elements within the quasiparticle random-phase approximation with account for deformation

    The 2νββ-decay running sums for 76Ge and 150Nd nuclei are calculated within a QRPA approach with account for deformation. A realistic nucleon-nucleon residual interaction based on the Brueckner G matrix (for the Bonn CD force) is used. The influence of different model parameters on the functional behavior of the running sums is studied. It is found that the parameter gpp renormalizing the G matrix in the QRPA particle-particle channel is responsible for a qualitative change in behavior of the running sums at higher excitation energies. For realistic values of gpp a significant negative contribution to the total 2νββ-decay matrix element is found to come from the energy region of the giant Gamow-Teller resonance. This behavior agrees with results of other authors.

  4. The OECD as Pivot of the Emerging Global Educational Accountability Regime: How Accountable Are the Accountants?

    Meyer, Heinz-Dieter

    2014-01-01

    Background/Context: PISA has catapulted the OECD- an organization whose mission is the global growth of market economies-to a central role in international education policy making, rivaling and sometimes outdoing the various national governments in influence. While claiming scientific evidence as the basis for the accountability regime it…

  5. 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.

  6. Taking the heating phase into account in heat-affected zone simulation for the assessment of stress-relieved welded joints

    The authors propose a novel method, a sort of 'heating relaxation test' to determine the heating phase processes in simulated superheated structures during stress-relief annealing of welded joints. Stress relief and (creep) expansion increase are measured in melts of 22 NiMoCr 37 and 20 MnMoNi 55, the adverse effects with regard to toughness decrease and the formation of relaxation cracks are investigated and compared with the findings of isothermal creep tests for the simulation of stress-relief annealing. (orig.)

  7. 24 CFR 242.58 - Books, accounts, and financial statements.

    2010-04-01

    ... AUTHORITIES MORTGAGE INSURANCE FOR HOSPITALS Regulatory Agreement, Accounting and Reporting, and Financial... (Handbook 2000.04). (d) Changes in accounting policies. The annual audited financial statements shall identify any changes in accounting policies and their financial effect on the balance sheet and on...

  8. Assessment and Educational Policy.

    Smith, Virginia B.

    1975-01-01

    Because of increased access of postsecondary education in the 1950's and 1960's, higher education cost analysis gained importance. Attempts have been made to develop a standard unit cost, but it is hard to see unit cost accounting by itself as a valuable tool for public accountability or policy making. For these purposes a cost-effectiveness ratio…

  9. Motivating Accounting Professionals in Romania. Analysis after Five Decades of Communist Ideology and Two Decades of Accounting Harmonization

    Mustata, Razvan V.; Szilveszter FEKETE; Matis, Dumitru; Bonaci, Carmen Giorgiana

    2011-01-01

    Our paper focuses on accounting professionals in Romania as being a significant element when considering a national accounting system that went through complex accounting reforms of more than two decades. Since accounting policy represents an area of social and economic policy we must also consider the five decades of communist regime leaving their fingerprint on the Romanian society. It is our objective to capture the perception of the Romanian accounting profession that actually witnessed a...

  10. The Confusing World of Educational Accountability

    Hanushek, Eric A.; Margaret E. Raymond

    2001-01-01

    The motivation of improving student performance has led policy makers to focus directly on student achievement; while many states are moving forward with accountability schemes, they are likely to run into problems with design that may compromise their impact.