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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 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...

  16. 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...

  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. 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…

  17. 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…

  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. 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…

  2. 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…

  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. 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.

  18. 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 ...

  19. 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...

  20. 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...

  1. 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...

  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. 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...

  16. 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 ...

  17. 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...

  18. 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...

  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. 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...

  5. 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.

  6. 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, ...

  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. 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.

  2. 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...

  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. 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...

  16. 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.

  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; 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...

  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

    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.

  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. 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...

  8. 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,...

  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. 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.

  6. 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.

  7. 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

  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. 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...

  13. 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....

  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. 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...

  2. 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)

  3. 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…

  4. 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.

  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. Effectiveness of Exchange Rate Policy for Trade Account Adjustment (Efficacité la politique en matière de taux de change pour l'ajustement du solde commercial) (Efecto de la política de tipos de cambio en el ajuste de la balanza comercial)

    Alfred Steinherr

    1981-01-01

    In the past, exchange rate policy has often failed to redress the current account within a medium-run framework of three to six years and in some cases has even led to an accentuation of the imbalance. Typical examples are Japan, the Federal Republic of Germany, and the United States during the late 1960s up to the late 1970s. It is not easy to understand these "perverse" or sluggish effects of exchange rate policy on the basis of existing economic theory. The only explanations offered by thi...

  11. 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.

  12. Environmental policy analysis, preparing the accounts. Methodology and use in the environmental balance of 1995, 1996 and 1997; Milieubeleidsanalyse, de balans opgemaakt. Methodiek en toepassing in milieubalans 1995, 1996 en 1997

    Hoek, D.; Quarles van Ufford, C.H.A.; Hoekstra, J.A.; Duvoort, G.; Glasbergen, P.; Driessen, P.P.J.; Das, M.C.; De Poorter, J.P.; Habermehl, N.; Klok, P.J.; Van de Peppel, R.A.; Van de Ploeg, J.

    1998-12-31

    An Environmental Balance for the Netherlands is drafted each year in accordance with the Environmental Management Act to describe the quality of the environment related to the realized environmental policy. In a cooperation project between RIVM, the University of Utrecht, and the Center for Clean Technology and Environmental Policy (CSTM) quantitative and qualitative methods have been developed and used to determine factors to explain the success or failure of environmental policy. In this report the conclusions drawn in the Environmental Balance of 1995, 1996 and 1997 are underpinned. Using a theory about the effect of policy instruments, the mix of policy instruments towards target groups has been characterized per theme and per target group. Using a correlational design with a limited number of research units, the method of comparative policy analysis has been developed and improved over the years. Analysing time series in the period from 1970 to 1995 it was possible to determine significant quantitative relations between the policy impulse, the pressure from society, costs and reductions of the emission factor of 44 cases (target group-substance combinations). The effectiveness of agreements between government and industrial sectors as a policy instrument is examined in more detail

  13. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  14. 48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT...

  15. The effects of shellfish fishery on the ecosystems of the Dutch Wadden Sea and Oosterschelde : final report on the second phase of the scientific evaluation of the Dutch shellfish fishery policy (EVA II)

    Ens, B.J.; Smaal, A.C.; Vlas, de J.

    2004-01-01

    This publication summarises the findings of the scientific research projects carried out as part of EVA II, the second phase in the evaluation of shellfish fisheries policy in the Zeeland Delta and the Wadden Sea, and relates these findings to other studies on the ecological effects of shellfish fis

  16. Capital Account Liberalization as a Signal

    1996-01-01

    We present a model in which a government's current capital controls policy signals future policies. Controls on capital outflows evolve in response to news on technology, conditional on government attitudes towards taxation of capital. When there is uncertainty over government types, a policy of liberal capital outflows sends a favorable signal that may trigger a capital inflow. This prediction is consistent with the experience of several countries that have liberalized their capital account

  17. Policies for Renewable Heat

    NONE

    2012-07-01

    This paper builds on IEA publications, Deploying Renewables, Principles for Effective Policies and Deploying Renewables, Best and Future Policy Practice, that discuss the 'integrated policy approach,' whereby renewable energy technologies require different support policies at different stages of their maturity pathways. The paper discusses how the integrated policy approach applies to renewable heat. It attempts to provide guidance for policy-makers on renewable heat throughout the different phases of the policy lifecycle, allowing for the specific challenges of renewable heat and needs of the many stakeholders involved. Stimulating a market for heat involves challenges that are different and, often, more difficult to overcome than in the electricity and transport sectors.

  18. CONSTRUCTING ACCOUNTING UNCERTAINITY ESTIMATES VARIABLE

    Nino Serdarevic

    2012-10-01

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

  19. Skills, Immigration and Selective Policies

    Stefano Bosi; Eleni Iliopulos; Francesco Magris

    2006-01-01

    This paper analyzes the decision process that leads destination countries to introduce selective immigration policies based on skills requirements. We show that in absence of policy implementation costs, preferences in destination countries are polarized between complete openness or complete closure. However, this result changes if we take into account policy implementation costs. In presence of enforcement costs, selective immigration policies consist in positive quotas both for skilled and ...

  20. Accountability: Antecedents, Power, and Processes

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

    2014-01-01

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

  1. Action Accounting 'Untying the Accountancy Knot

    Luby, Alice

    2011-01-01

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

  2. Rwanda National Health Accounts 1998

    Schneider, Pia; Nandakumar, A.K.; Porignon, Denis; Bahwalkar, Manjiri; BUTERA-FERRERI, Esméralda; Barnett, Courtney

    2000-01-01

    National Health Accounts (NHA) are designed to give a comprehensive description of resource flows in a health system, showing where resources come from and how they are used. The Rwandan Ministry of Health (MOH) has recognized the importance of documenting the overall flow of health funds—and in particular funds related to HIV/AIDS—and has initiated the NHA activity with a view to generate data that can assist formulation of health policies that improve access to care and effic...

  3. MANAGEMENT OF ACCOUNTS RECEIVABLE IN A COMPANY

    Kontuš, Eleonora

    2013-01-01

    Accounts receivable management directly impacts the profitability of a company. Firstly, the purpose of the empirical part of the study is to analyze accounts receivable and to demonstrate a correlation between the accounts receivable level and profitability expressed in terms of Retun on Assets (ROA) of sample companies. Secondly, the aim of theoretical research is to explore cost and benefits of changes in credit policy, determine the independent variables which have an impact on net savi...

  4. Accounting for complex entities: implications for ARMS

    Moss, Charles B.; Klinefelter, Danny A.

    2012-01-01

    Purpose – The purpose of this research is to examine the effect of accounting for complex organizational forms on data collection with the Agricultural Resource Management Survey (ARMS). Design/methodology/approach – This research reviews the literature from accounting theory along with the goals of data collection for policy analysis to draw conclusions about the applicability of accounting pronouncements. Findings – Historically, the financial data collected in ARMS were based on financial ...

  5. Organization of Financial Accounting

    Шпак, Валентин Аркадійович

    2016-01-01

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

  6. English in education in China: policy changes and learners' experiences

    Agnes LAM

    2009-01-01

    Since the establishment of the People's Republic, China has undergone various changes in language policy, both in the standardization of indigenous languages and foreign-language enhancement. This paper focuses on the growing importance of English, in terms of policy emphasis and in learners' experience. A historical account of six phases of foreign-language education policy is first provided. In the light of such changes, it is to be expected that learners' experience would vary over time. The second part of the paper presents some survey statistics on the experience of different cohorts of learners from two backgrounds: 214 non-foreign-language specialists and 193 foreign-language specialists. To complement the statistical discus-sion, excerpts from transcripts of four interviews are provided. The survey and interview data taken together indicate that as policy efforts to promote English in education escalate, younger cohorts of learners have ex-perienced more favourable learning circumstances.

  7. Social Responsibility of Accounting

    JINNAI, Yoshiaki

    2011-01-01

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

  8. EU Competition Policy Since 1990

    Bartalevich, Dzmitry

    2013-01-01

    In spite of the evidence of strong influence on the incorporation of policy provisions from the U.S. antitrust into the recent competition policy reforms in the European Union (EU), few considerable attempts have been made to analyze the influence of U.S. antitrust on EU competition policy in...... anticartel enforcement policies, antimonopoly regulation, and the regulation of mergers and acquisitions. The purpose of this article is to fill the gap by attempting to link EU competition policy with U.S. antitrust, provide a critical overview of the most important elements of European competition policy...... reforms, carry out a comparative analysis between EU and U.S. competition policies, detect convergence or divergence, and account for the degree of convergence and for the relevant mechanisms triggering convergence. The main focus is on the analysis of anticartel enforcement policy, antimonopoly policy...

  9. Social Policy and Time

    Fitzpatrick, Tony

    2004-01-01

    Time is crucial to the implementation, operation and effectiveness of social policies, yet the subject has often treated the meaning of time as theoretically unproblematic. It focuses more upon what policies do and less upon the contexts within which the practices and assumptions of social actors are embedded. The article offers a more sophisticated theoretical account of time upon which is based an exploration of the main temporal features of welfare capitalism. It then goes on to examin...

  10. Competition Policy in Turkey

    Kulaksizoglu, Tamer

    2004-01-01

    This paper evaluates the current competition policy framework in Turkey. A brief history of competition policy is presented. An account of the Law on the Protection of Competition, the main law on competition in Turkey, is given. The structure of the Competition Authority, the body responsi- ble for applying the Law, and the way the enforcement system works are explained. Detailed statistics are given about all the cases submitted to the Competition Authority by 2002. Accoun...

  11. Safeguards Accountability Network accountability and materials management

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

  12. Dividend Policy Controverses

    Ljiljana Vidučić

    2005-06-01

    Full Text Available Dividend theory shares with capital structure theories the attribute of area of high controversy. Financial literature discusses whether there is an interdependency of dividends and share price, i.e. value of the firm. The main views may be defined with three theories of dividend policy. However, unambiguous solutions are still lacking. Literature on dividends highlights several concepts that may be important in defining the dividend policy. Dividend policy aims to define payout ratio, sort of dividend and way of maintaining dividend stability, since stability of dividend is found to be of interest in practice. Managers, namely, prefer stability of dividend policy and the amount of dividends taking in account the signalling effect. If stability of dividends is preferred by investors it follows that stable dividend policy will lead to minimization of cost of capital and maximization of share price.

  13. Understanding Educational Policy Formation: The Case of School Violence Policies in Israel

    Fast, Idit

    2016-01-01

    This study explores mechanisms underlying processes of educational policy formation. Previous studies have given much attention to processes of diffusion when accounting for educational policy formation. Less account has been given to the day-to-day institutional dynamics through which educational policies develop and change. Building on extensive…

  14. ACCOUNTING RESPONSIBILITY FOR BUSINESS EVALUATION

    DORU CÎRNU

    2015-12-01

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

  15. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    ŢOGOE GRETI DANIELA

    2014-08-01

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

  16. COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

    MARIANA GURAU

    2012-05-01

    Full Text Available Placed in the international trend, Romanian accounting had experienced various changes, especially as regards of progress on disconnection between accounting and fiscality. In the present, fiscal rules should not have any role in accounting decisions, because accounting rules are applied to produce accounting information that is useful in making decisions and to provide a "true and fair view" upon financial reality of the entity. However, the barrier in the habit of accounting to thinking for fiscal point of view all economic transactions remains insurmountable, yet. Starting from this perspective on disconnection between accounting and fiscality would mean that amortization recorded in the accounting, as a result of management policy, to be different from fiscality amortization, to calculate income tax. Although formally accepted, disconnect between accounting and fiscality continues to meet many difficulties. In this sense, it is usual in practice to use the same method of amortization for accounting purposes and for fiscal purposes to prevent complications of double track amortization and prevent wandering in the rules in this field. Accounting rule is deliberately eluded in favor of the fiscal rules. This is the reason we proposed to make in this paper a comparative study between norms and rules on accounting and fiscal amortization, paper in which we intend to show the benefits of applying accounting and fiscal rules separately.

  17. Cost effective material control and accountability training

    DOE Order 5630.15, ''Safeguards and Security Training Program'' is being implemented at the Savannah River Site within the Westinghouse Savannah River Company's material control and accountability program. This paper reviews the development of a material control and accountability task analysis, the development of specific material control and accountability courses, and the cost effective and innovative strategies employed to implement the training program. The paper also discusses how the site material control and accountability policies and procedures are incorporated into the Westinghouse Savannah River Company training program to ensure that personnel receive the most current information

  18. ACCOUNTING TREATMENTS USED IN STOCKS VALUATION

    Suciu Gheorghe

    2012-12-01

    Full Text Available Accounting treatments represent the methods used by a company to apply its own accounting policies. Accounting treatments can be divided into two categories: basic accounting treatments and alternative treatments. Stocks represent the quantities of material resources, half-finished goods, finished goods which stockpile in supply repositories of the economic entities, with a certain structure and volume, for a certain period of time, in order to ensure continuity and regularity of the manufacturing process and of consumption. Stocks will be acknowledges only when the company is likely to make an economic benefit and when the costs and values can be estimated in a credible way.

  19. ABACC's nuclear accounting area

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

  20. Delphi Accounts Receivable Module

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

  1. Auditor Independence: Malaysian Accountant's Perception

    Nur Barizah Abu Bakar

    2009-11-01

    Full Text Available  Independence is the primary justification of the existence, and thus the hallmark of the auditing profession. It is recognized as the primary attribute to be maintained by auditors in all circumstances. This study attempts to explore the determinants of auditor independence as perceived by Malaysian accountants using a self-administered mail survey. It was evidenced from the survey that size of audit fees is the most important factor, followed by competition, size of audit firm, tenure, provision of management advisory service and finally audit committee. More specifically, the study indicates that (1 larger size of audit fees, (2 audit firms operating in a higher level of competitive environments, (3 smaller audit firms, (4 audit firms serving a given client over a longer duration, (5 audit firms providing MAS, and, (6 the non-existence of an audit committee, are perceived as having a higher risk of losing independence. This study provides a basis for the profession to establish policies relating to auditor independence. Also, it may assist policy makers and other relevant international accounting agencies in their attempt towards the international harmonization of auditing standards. The major contribution of this paper is that it supplies recent evidence on factors influencing auditor independence from the viewpoint of Malaysian accountants.

  2. Policy Matters

    UNICEF's Division of Policy and Practice

    2011-01-01

    A report by UNICEF’s Division of Policy and Practice, creates a platform for showcasing results of its upstream policy analysis and advocacy and highlighting new thinking on social policy areas. This first edition features eight cases that are illustrative of the wide-ranging impact of UNICEF’s child-focused social and economic policy work.

  3. Environmental accounting and the roles of economics

    Mohajan, Haradhan; Deb, Suman; Rozario, Steve

    2011-01-01

    This paper is about green accounting. It contains a beneficial economic model where government pursues optimal economic policies. The aim of the paper is to serve as an indicator of wealth changes, performance of environment policy and sustainable use of natural capital. All the services are outputs from natural capital, the change of values of natural wealth. The paper also indicates the present and future production, and use of ecosystem services to indicate the sustainability of natural re...

  4. Public Sector Accounting - An Interdisciplinary Field Involving Accounting, Economics, and Jurisprudence

    Ryosuke Tao

    2012-01-01

    Public sector accounting has recently been improved. Currently, there are requirements to disclose stock information in addition to the flow information presented in budget statements or accounts statements. Public sectors have prepared and disclosed their financial statements (including balance sheets and income statements) based on business accounting approaches. Moreover, as a matter of policy, the government tends to prepare and disclose cost information along with the financial statement...

  5. Vom "Deficit Accounting" zum "Generational Accounting ": Eine Anwendung für die Schweiz

    Stefan Felder

    1997-01-01

    The stance of fiscal policy is commonly assessed by the size of the annual budget deficit and public debt. Both indices fail, however, to correctly reflect the long run financial burden of government programs such as social security. An alternative to "deficit accounting" is "generational accounting" which in particular reveals the intergenerational distribution effect of government legislation. The present paper applies generational accounting on the pay-as-you-go financed part of old age pe...

  6. Teachers in Early Childhood Policy

    Kilderry, Anna

    2014-01-01

    This paper examines teacher accountability and authority in early childhood policy. It reports on data from a study that investigated the influences affecting early childhood teacher decision-making at the preschool level in Victoria, Australia. Using a question raised by Ball "Where are the teachers in all this [policy]?" provided a…

  7. Cultural Diversity and Economic Policy

    Dohse, Dirk; Gold, Robert

    2014-01-01

    WWWforEurope Working Paper No. 64, 69 pages This paper discusses policy implications from the empirical results obtained in the preceding tasks and, in particular, from a survey among city representatives and representatives of migrant organizations in 40 European cities. It argues that cultural diversity is a distinct aspect of migration that must be taken into account when designing policies. Moreover, it pleads for integrating migration and innovation policies to better use the economic po...

  8. Environmental Policy in Majoritarian Systems

    Per G. Fredriksson; Xenia Matschke; Jenny Minier

    2008-01-01

    This paper sheds new light on the determination of environmental policies in majoritarian federal electoral systems such as the U.S., and derives implications for the environmental federalism debate on whether the national or local government should have authority over environmental policies. In the absence of majority bias, the socially preferred policy would be federal district-level taxation which accounts both for cross-boundary pollution and differences in industry concentration across d...

  9. Accountability, California Style: Counting or Accounting?

    Russell, Michael; Higgins, Jennifer; Raczek, Anastasia

    2004-01-01

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

  10. National accounting and capital

    John M. Hartwick

    2012-01-01

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

  11. Kenya : Accounting and Auditing

    World Bank

    2001-01-01

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

  12. ACCOUNTING CHALLENGES – CAPITALIZING HUMAN VALUE

    Alexandra CIOCLOV (PETCU); Petru ȘTEFEA

    2015-01-01

    Assessing the performance of business organisations has been a priority for all stakeholders, and this is the reason accounting has continuously evolved to better assist investors in their decision-making process. However, given the increasing importance of the service industry, the focus in evaluating business performance is also on employees’ performance and employee-centred organisational policies that would further stimulate the knowledge-production at the firms’ level. As many accounting...

  13. Fraudulent activities in accounting

    Fábriová, Kristína

    2014-01-01

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

  14. Accounting Regulation in Ukraine

    Hora, Michal; Chyzevska, Ludmila

    2013-01-01

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

  15. Fair value accounting

    Shamkuts, Volha, 1977-

    2010-01-01

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

  16. ACCOUNTING SERVICES MANAGEMENT

    Elena Ioniță

    2012-01-01

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

  17. Assessing in financial account

    VACKOVÁ, Lenka

    2008-01-01

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

  18. Implementing Environmental Management Accounting: Status and Challenges

    Table of contents Preface. 1. Environmental Management Accounting: Innovation or Managerial Fad?; Pall Rikhardsson, Martin Bennett, Jan Jaap Bouma and Stefan Schaltegger. Section 1 Progress. 2. Challenges for Environmental Management Accounting; Roger L. Burritt 3. Current Trends in Environmental......: Visualizing the Policy Challenges of Environmental Management Accounting; Dick Osborn. Section 2 Exploring EMA implementation issues. 6. Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting; Marcus Wagner. 7. Environmental Risk...... Management and Environmental Management Accounting - Developing Linkages; Roger L. Burritt. 8. Using Software Systems to Support Environmental Accounting Instruments; Claus Lang, Daniel Heubach and Thoms Loew. 9. Applications of an Environmental Modelling System in the Graphics Industry and Road Haulage...

  19. PowerGen plc report and accounts 1994

    The annual report and accounts of PowerGen plc for the year 1994 are presented. Financial highlights are quoted, followed by the Chairman's statement, reviews by the Chief Executive and Financial Directors, reports by the Auditors and Directors, balance sheets and details of the consolidated profit and loss account and principal accounting policies. A four year summary and shareholder information are included. (UK)

  20. 48 CFR 9903.307 - Cost Accounting Standards Preambles.

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards Preambles. 9903.307 Section 9903.307 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS CONTRACT...

  1. Dividend Policy of German Firms

    Goergen, M.; Renneboog, L.D.R.; Correia Da Silva, L.

    2004-01-01

    German firms pay out a lower proportion of their cash flows than UK and US firms.However, on a published profits basis, the pattern is reversed.Company law provisions and accounting policies account for these conflicting results.A partial adjustment model is used to estimate the implicit target payo

  2. Accounting for the water impacts of ethanol production

    Biofuels account for 1-2% of global transportation fuel and their share is projected to continue rising, with potentially serious consequences for water resources. However, current literature does not present sufficient spatial resolution to characterize this localized effect. We used a coupled agro-climatic and life cycle assessment model to estimate the water resource impacts of bioenergy expansion scenarios at a county-level resolution. The study focused on the case of California, with its range of agroecological conditions, water scarcity, and aggressive alternative fuel incentive policies. Life cycle water consumption for ethanol production in California is up to 1000 times that of gasoline due to a cultivation phase that consumes over 99% of life cycle water use for agricultural biofuels. This consumption varies by up to 60% among different feedstocks and by over 350% across regions in California. Rigorous policy analysis requires spatially resolved modeling of water resource impacts and careful consideration of the various metrics that might act to constrain technology and policy options.

  3. Safeguards Accountability Network accountability and materials management

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

  4. Quantitative assessment of selected policy instruments using the Western European MARKAL model. Phase III EU SAVE White and Green Project: Comparison of market-based instruments to promote energy efficiency

    This report summarises the modelling exercise carried out in order to assess the implications of selected policy instruments using the energy model of Western Europe (WEU) generated by the Market Allocation (MARKAL) modelling tool. The chosen methodology was the usage of the WEU MARKAL model for analysing the response of this energy system to the following policy instruments: White Certificates, Green Certificates, and Carbon Dioxide (CO2) emissions trading. Results show that the order of magnitude of the effects of the analysed instruments depends on the target/cap that is applied. For the case of White Certificates, it can be observed that up to certain level (i.e., around 15% of cumulated energy savings by 2020 compared to the base case) energy savings are obtained at negative costs. Major savings occur in the residential sector for all the applied targets. Results for CO2 emissions appear to be robust for the years 2015 and 2020, but it should also be observed that these emission trends are less robust for the years 2005 and 2010. Energy efficiency improvements for the WEU economy that are policy-induced around 6%, 9% and 15% for the low, medium and high target scenarios respectively. For the case of Green Certificates, results show that the sustained penetration of renewable energy sources is dominated by wind and biomass. By examining the autonomous fossil fuel intensity of the WEU economy, energy efficiency improvements that are policy induced account for around 1%, 4% and 6% for each scenario respectively. All the targets are technically possible. For the case of CO2 emissions trading, due to the fact that these results address just the power sector, they must be seen as complementary of other modelling works that deal with a wider industrial coverage. In our case, the more ambitious the cap is, the lower the share of fossil fuels in electricity production becomes. The different trends for the electricity production seem to be less robust. Compared to the

  5. Transport policy

    1980-01-01

    Transport is a fundamental component of all modern economies. Transport Policy presents a wide ranging collection of previously published articles which aim to provide the reader with an understanding of the main elements of transport policy.

  6. 2013 Asia-Pacific Education Research Institutes Network (ERI-Net) Regional Study on Transversal Competencies in Education Policy & Practice (Phase I). Regional Synthesis Report

    Yoko, Satoko

    2015-01-01

    This report provides an understanding of how transversal competencies are viewed, implemented, and adapted in education policy and curriculum across the Asia-Pacific region. The publication consolidates the results of ten country studies carried out in 2013-2014 in ten countries and economies of the Asia-Pacific region, including: Australia; China…

  7. Trade Policy

    Murray Gibbs

    2014-01-01

    In an otherwise insightful and thoughtful article, Sebastian Pfotenhauer (Trade Policy Is Science Policy,” Issues, Fall 2013) might better have entitled his contribution “Trade Policy Needs to Be Reconciled with Science Policy.” The North American Free Trade Agreement (NAFTA) and the agreements administered by the World Trade Organization, particularly the General Agreement on Tariffs and Trade (GATT) and the Technical Barriers to Trade (TBT), were adopted to promote international trade and i...

  8. Policy Myopia

    Toke S. Aidt; Dutta, J.; Loukoianova, Elena

    2003-01-01

    This paper develops a theory of policy myopia. Policy myopia arises when rational voters set performance standards that allow elected politicians to distort the portfolio of public investments towards short-term investments. We show that the fact that voters cannot observe immediately how much politicians invested in certain types of public goods is not in itself sufficient to generate policy myopia. Policy myopia, then, arises in societies where electoral control is imperfect or in societ...

  9. Accountability system ALARA/optimization

    This report makes part of a series of eight reports which have been drawn up in behalf of the dutch Policy Notition Radiation Standards (BNS). The aim of the project with which this report deals, is to assess an accountability system for application of ALARA (As Low As Reasonable Achievable)/optimisation and from these forthcoming bottlenecks. Herein (for this subproject) ALARA is defined as optimization of radiation protection below a risk limit which is to be assessed in another framework. In ch. 2 this discussed further. First it is indicated which categories applications/activities are to be distinguished. Then the elements of the accountability system are elaborated further. In ch. 3 a discussion is given of the actual legislation, the actual policy (national and international), the practice developed with regard to ALARA/optimization and the boundary condition forthcoming from these. In ch. 4 finally the results of ch. 2 are enlightened upon governmental consequences against the background of the actual situation, outlined in ch. 3. In behalf of the insight in the actual practice of ALARA/optimization and the governmental consequences of the in ch. 2 elaborated system interviews have been made with radiation-protection specialists. These are summarized in appendix 2. (H.W.)

  10. Policy Problematization

    Webb, P. Taylor

    2014-01-01

    This article places Michel Foucault's concept of "problematization" in relation to educational policy research. My goal is to examine a key assumption of policy related to "solving problems" through such technologies. I discuss the potential problematization has to alter conceptions of policy research; and, through this…

  11. Data for Improvement, Data for Accountability

    Weiss, Janet A.

    2012-01-01

    This commentary on the special issue on data use highlights the distinctions between data systems intended to improve the performance of school staff and those intended to hold schools and districts accountable for outcomes. It advises researchers to be alert to the differences in the policy logics connected with each approach.

  12. FINANCIAL OUTCOME BETWEEN ACCOUNTING AND FISCALITY

    Florentina Moisescu; Hij Daniela

    2015-01-01

    The tax result does not reflect the real financial performance of a company but rather shows a result of taxation which is to determine the size of tax for a company. Therefore, in Romanian accounting there are a lot of different ways which are used to obtain an `embellished` accounting result due to a large variety of accounting policies and methods which allows the company to choose the desired outcome. In our county, the main goal of an enterprise seems to be either the decrease of the fin...

  13. FINANCIAL OUTCOME BETWEEN ACCOUNTING AND FISCALITY

    Florentina Moisescu; Hij Daniela

    2015-01-01

    The tax result does not reflect the real financial performance of a company but rather shows a result of taxation which is to determine the size of tax for a company. Therefore, in Romanian accounting there are a lot of different ways which are used to obtain an `embellished` accounting result due to a large variety of accounting policies and methods which allows the company to choose the desired outcome. In our county, the main goal of an enterprise seems to be either the decrease of the fi...

  14. The image of accountants

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

    2009-01-01

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

  15. Keeping Books of Account

    2009-01-01

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

  16. Accounting Qualities in Practice

    Lennon, Niels Joseph Jerne

    2013-01-01

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

  17. Goals and Psychological Accounting

    Koch, Alexander K.; Nafziger, Julia

    2011-01-01

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

  18. Ethics in management accounting

    Marian TAICU

    2010-01-01

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

  19. Making Collaborative Innovation Accountable

    Sørensen, Eva

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

  20. The Accountability Bind

    Katrina Bulkley

    2001-01-01

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

  1. Cambodia : Accounting and Auditing

    World Bank

    2007-01-01

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

  2. Poland : Accounting and Auditing

    World Bank

    2002-01-01

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

  3. Colombia : Accounting and Auditing

    World Bank

    2003-01-01

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

  4. Lithuania : Accounting and Auditing

    World Bank

    2002-01-01

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

  5. Managerial Accounting. Study Guide.

    Plachta, Leonard E.

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

  6. Accounting Education in Crisis

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

    2011-01-01

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

  7. Accountability in Health Care

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

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

  8. Canada's nuclear export policy

    The factors influencing the evolution of Canada's nuclear export policy are examined. Initially, nuclear technology was exported to establish an industry in Canada and to share the technology with other countries. After 1974 an increasingly broad range of political and social factors were taken into account and safeguards became the dominant factor. The indirect impacts of the new policy fall into two groups. One consists of the effects of Canada's leadership in taking a tough stand on safeguards. The second group of effects involve the concern of other countries about access to secure energy supplies and advanced technology. (O.T.)

  9. Accounting Information Disclosure and Dividend Policy from the Perspective of Financial Repression%金融抑制论视角下的会计信息披露与股利政策

    郭露; 范德维; 戴志敏

    2013-01-01

    Accounting information disclosure system and the dividend distribution system as two important systems of securi-ties market, have a key role in promoting the development of the securities market. Compared with the developed countries, these two major systems in China did not play an effective role. Some problems exist, for example, listed companies conceal important adverse information and dividend distribution is formalized. This article regards financial repression theory as the guiding ideology, the relationship between accounting information disclosure and dividend distribution as the object of study, to demonstrate a positive correlation between them from the assumption of free financial markets and from a theoretical study;then the paper uses two indicators of accounting information disclosure index and the dividend payout ratio for empirical analy-sis of their relationship,and points out that in practice both are in isolation and there is no contact. Finally,with financial re-pression theory, the paper points out the reasons for the difference of theory and empirical analysis. There exists financial re-pression in China's securities market,as an exogenous variable,which affects the background environment of the dividend dis-tribution and the information disclosure, thereby, destroys the equilibrium relationship between two and the correlation also disappears.%会计信息披露制度和股利分配制度作为证券市场两大重要制度,对促进证券市场的发展具有关键的作用,与发达国家证券市场相比,我国该两大制度并没有发挥出有效的作用,上市公司隐瞒重大不利信息以及股利分配形式化等问题普遍存在。本文以金融抑制论作为指导思想,以会计信息披露和股利分配两者之间的关系作为研究对象,在自由金融市场假设前提下,从理论研究出发论证了两者之间存在显著的正相关性;接着又运用会计信息披露指数和股利支付

  10. Educational Testing as an Accountability Measure

    Ydesen, Christian

    2013-01-01

    continued use in contemporary educational settings. Accountability measures and practices serve as a way to govern schools; by analysing the history of accountability as the concept has been practised in the education sphere, the article will discuss both pros and cons of such a methodology, particularly as......This article reveals perspectives based on experiences from twentieth-century Danish educational history by outlining contemporary, test-based accountability regime characteristics and their implications for education policy. The article introduces one such characteristic, followed by an empirical...... analysis of the origins and impacts of test-based accountability measures applying both top-down and bottom-up perspectives. These historical perspectives offer the opportunity to gain a fuller understanding of this contemporary accountability concept and its potential, appeal, and implications for...

  11. Methods for Measuring the Impairment of Accounts Receivable

    Bunea-Bontaº Cristina Aurora

    2013-01-01

    Accounts receivable consists of amounts from customers. Companies are required to make ongoing estimates related to the collectability of accounts receivables and to maintain an allowance for estimated losses due to customers’ inability to make the payments. Changes in economic conditions, in collection efforts or in trade credit policies may cause differences in estimates of uncollectible accounts. The article reviews the methods for measuring the impairment of accounts receivable: percentag...

  12. Direct policy search

    Heidrich-Meisner, V.; Igel, Christian

    2010-01-01

    Reinforcement learning (RL) is a biological inspired learning paradigm based on trial-and-error learning. A successful RL algorithm has to balance exploration of new behavioral strategies and exploitation of already obtained knowledge. In the initial learning phase exploration is the dominant...... process. Exploration is realized by stochastic perturbations, which can be applied at different levels. When considering direct policy search in the space of neural network policies, exploration can be applied on the synaptic level or on the level of neuronal activity. We propose neuroevolution strategies...... (NeuroESs) for direct policy search in RL. Learning using NeuroESs can be interpreted as modelling of extrinsic perturbations on the level of synaptic weights. In contrast, policy gradient methods (PGMs) can be regarded as intrinsic perturbation of neuronal activity. We compare these two approaches...

  13. Nuclear fuel lease accounting

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

  14. The Responsibilities of Accountants

    Ronald F Duska

    2005-01-01

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

  15. Computer - Assisted Accounting

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

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

  16. The Current G20 Taxation Agenda: Compliance, Accountability and Legitimacy

    Dries Lesage

    2014-11-01

    Full Text Available This article analyzes the recent G20 initiatives on taxation, more precisely on “base erosion and profit shifting” (BEPS in the area of corporate taxation and the new G20 norm of automatic exchange of information (AEoI with regard to foreign accounts. After having reflected on the special relationship between the G20 and the OECD, the discussion proceeds through the lens of compliance, accountability and legitimacy. In terms of compliance, the G20 is still in the phase of delivering as a group on recent promises with regard to global standard setting. Compliance to these standards by G20 member states (and third countries is expected to start in the coming years. As to accountability, the G20 and OECD already have ample experience with the peer-review process and public reporting on the G20/OECD standard of information exchange upon request. For AEoI and BEPS the OECD will be designated as the prime mechanism to monitor compliance as well. Both initiatives, which are attempts at universal governance, suffer from legitimacy issues, more precisely because the G20 and OECD exclude most developing countries. Moreover, the policy outputs are not necessarily adjusted to developing countries’ needs and interests. Since a few years, both G20 and OECD attempt to address this issue through institutional fixes, extensive consultations with developing countries and modifications at the level of content.

  17. Accounting for Quality

    Pflueger, Dane

    2015-01-01

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

  18. Cost accounting at GKSS

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

  19. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    2010-10-01

    ... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting...

  20. Problems of Parliamentary accountability in Jamaica: consequences for health administration.

    Moncrieffe, J M

    2001-01-01

    The effective parliamentary democracy implements the policies, programmes, procedures and processes that encourage optimal constituency service, effective departmental performance, thoroughly considered and well-formulated government policies, public responsiveness and accountability. This paper uses a case study of health administration to highlight some of the problems presented in seeking to establish parliamentary accountability in Jamaica. It argues that the ineffectiveness and lack of accountability in and of Parliament have flourished in a context of poor economic growth and deep political and social divides. Accountability requires more than ad-hoc institutional interventions; it depends on social and political change. PMID:20027707

  1. US Monetary Policy in a Globalized World

    Crespo-Cuaresma, Jesús; Doppelhofer, Gernot; Feldkircher, Martin; Huber, Florian

    2015-01-01

    We analyze the interaction between monetary policy in the US and the global economy proposing a new class of Bayesian global vector autoregressive models that accounts for time-varying parameters and stochastic volatility (TVP-SV-GVAR). Our results suggest that US monetary policy responds to shocks to the global economy, in particular to global aggregate demand and monetary policy shocks. On the other hand, US-based contractionary monetary policy shocks lead to persistent international outpu...

  2. Human resources for health policies: a critical component in health policies

    Dussault Gilles

    2003-04-01

    Full Text Available Abstract In the last few years, increasing attention has been paid to the development of health policies. But side by side with the presumed benefits of policy, many analysts share the opinion that a major drawback of health policies is their failure to make room for issues of human resources. Current approaches in human resources suggest a number of weaknesses: a reactive, ad hoc attitude towards problems of human resources; dispersal of accountability within human resources management (HRM; a limited notion of personnel administration that fails to encompass all aspects of HRM; and finally the short-term perspective of HRM. There are three broad arguments for modernizing the ways in which human resources for health are managed: • the central role of the workforce in the health sector; • the various challenges thrown up by health system reforms; • the need to anticipate the effect on the health workforce (and consequently on service provision arising from various macroscopic social trends impinging on health systems. The absence of appropriate human resources policies is responsible, in many countries, for a chronic imbalance with multifaceted effects on the health workforce: quantitative mismatch, qualitative disparity, unequal distribution and a lack of coordination between HRM actions and health policy needs. Four proposals have been put forward to modernize how the policy process is conducted in the development of human resources for health (HRH: • to move beyond the traditional approach of personnel administration to a more global concept of HRM; • to give more weight to the integrated, interdependent and systemic nature of the different components of HRM when preparing and implementing policy; • to foster a more proactive attitude among human resources (HR policy-makers and managers; • to promote the full commitment of all professionals and sectors in all phases of the process. The development of explicit human resources

  3. Empirical Study on the Creative Accounting Phenomenon

    Cernusca Lucian

    2016-06-01

    Full Text Available The present study aims to analyze the accounting professionals’ point of view as opposed to the students and master students’ one, regarding the creative accounting phenomenon existence and manifestation forms. In order to accomplish this objective, there has been used the poll/investigation, as a research method and the questionnaire, as a research instrument. Within the study, there is suggested the testing of more hypotheses that contribute to the clarifying of the aspects wished to be analyzed through the research. These hypotheses’ acceptance or rejection is based on the „chi-square“ (Karl Pearson statistical test and rank ordering method. Trying to elaborate a global conclusion of the questionnaire, there could be noticed the fact that over 50% from the questioned accounting students are not tempted to use the creative accounting practices and techniques in order to optimize the taxation without breaking the actual law regulations. At the opposite side, more than a half from the questioned accounting professionals would use these practices without breaking the law regulations that lead to the taxation’s optimization. The creative accounting has a negative connotation if the accurate image of the financial position and of the performance is not targeted because it represents the essential factor for elaborating and grounding the accounting policies. However, the positive side of the creative accounting is not excluded, given that one appeals to the „fair“ professional judgment of the accounting professionals and to the good faith of managers.

  4. Legitimizing policies

    Jørgensen, Martin Bak

    2012-01-01

    , upholding and promoting humanitarian aspects of migration management. Legitimizing policies therefore become extremely important as governments have to appease national voters to remain in power and have to respect European regulations and international conventions. Doing so raises questions of social...... looks at how policy problematizations and constructions of target populations guide and legitimize particular policy approaches and may end up marginalizing and excluding groups in society and ultimately become a challenge for democracy....

  5. Business Combination Accounting Methods

    FLORIN IOAN SCORŢESCU

    2006-01-01

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

  6. Goals and Psychological Accounting

    Koch, Alexander Karl; Nafziger, Julia

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

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

    Breisinger, Clemens; Thomas, Marcelle; Thurlow, James

    2009-01-01

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

  8. [Family policy in Western Europe: a sociological reflection].

    Dumon, W

    1987-01-01

    Family policy, a primarily European phenomenon including all governmental actions designed to maintain, support, or influence the structure and life of families, must be distinguished from measures intended for other purposes which merely impact upon the family. Family policy may concern legislative measures governing the formation and dissolution of households and marriages, or it may concern social transfers. The transfers may be monetary ones as in the tax, social security, and public assistance systems, or services such as child care made available to families. This article argues that recent changes in family policy in Western Europe tend to blur the distinction between family policy and a policy of family impact. 3 phases can be distinguished in development of family policy in Western Europe. The first, developed after World War II, involved economic and financial aid to families through tax benefits and family allowances; it was explicitly intended to safe guard the economic base of productive families. Next came nonmaterial assistance intended to increase the welfare of families through such measures as sex education and marriage preparation courses and centers for family therapy or marriage counseling. The final step was provision of services such as child care intended to substitute partially and temporarily for the family. In the 1960s and 1970s economic aid to families was criticized by feminists for perpetuating sexual stereotypes and by others for benefiting middle income and wealthy families more than the disadvantaged. The economic recession which began in the late 1970s, the diffusion of nontraditional household and family types, and the spectre of population decline due to very low birth rates have been important influences on family policy during the 1980s. Employment has become an issue in family policy for the first time, with feminists rejecting policy initiatives that would discourage female employment and other groups arguing that jobs

  9. Accounting for carbon

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

    2010-01-01

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

  10. Towards ecosystem accounting

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

    2015-01-01

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

  11. Birth of accountancy

    Michal Hora

    2006-01-01

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

  12. stocks in accounting

    Jakoubek, Tomáš

    2009-01-01

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

  13. The Accountability Bind

    Katrina Bulkley

    2001-10-01

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

  14. PLACING ACCOUNTING AMONG SCIENCES

    Mihai Deju; Petrică Stoica

    2014-01-01

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

  15. A note on dynamic programming in accounts receivable management

    Dirickx, Y.M.I.; Kistner, K.-P.

    1982-01-01

    The paper considers a dynamic programming formulation of the accounts receivable problem for single outstanding amounts. An optimal collection policy can be computed efficiently by invoking a “planning horizon” result that determines a time period beyond which the decision process cannot extend. The optimality of so called monotone policies is shown under rather intuitive restrictions on the collection probabilities.

  16. Accountability in the public sector: The Dutch experience

    Van der Hoek, M. P.

    2010-01-01

    In the Netherlands, a new system of policy budgeting and accounting (VBTB) was put in practice in 2002, linking goals, budgets, means, instruments and performance. This paper analyzes both the early experience of the VBTB system and the more recent experience. Although the government monitors the progress in carrying out its policy program, it appears to have problems in developing performance indicators that are closely related to their policy goals. A compelling problem in the budgeting pro...

  17. Monetary Policy and Economic Policy

    Iordachioaia Adelina-Geanina

    2011-02-01

    Full Text Available There is widespread agreement that monetary policy matters,but there is disagreement about how it should be conducted. Behind this disagreement lie differences in theoretical understandings. The paper contrasts the New Classical, Neo-Keynesian, and Post-Keynesian frameworks, there by surfacing the differences. The New Classical model has policy only affecting long run inflation. The Neo-Keynesian has policy impacting inflation, unemployment, and real wages. The Post-Keynesian model also impacts growth, so policy implicitly picks a quadruple. Inflation targeting is a sub-optimal policy frame because it biases decisions toward low inflation by obscuring the fact that policy also affects unemployment, real wages, and growth.

  18. Cost accounting and oil spills

    Financial costs of an oil spill were considered. The control measures taken by Maritime Bureau Inc., in the San Juan oil spill were used as an example of how chaotic influences were minimized, how stability to the management team, structured under the Incident Command System (ICS) model, was provided, and how as a result of these actions, effective cost control was established. The importance of precise knowledge of operating costs was stressed as a basis for taking policy measures and for the evaluation of the short-term success of an oil spill clean-up operation. Staff responsibilities and management needs were described. Performance evaluation, as an important part of crisis cost accounting, was highlighted. Incident costs and response effectiveness comparisons were given for 13 oil spill incidents, including the EXXON VALDEZ affair. 4 tabs., 2 figs

  19. What can we learn about pension reform from Generational Accounts for the UK?

    Banks, James; Disney, Richard; Oldfield, Zoë

    1999-01-01

    This paper considers the relevance of a set of generational accounts in informing policy debate in the UK. With regard to transparency, Generational Accounts can, under sensible assumptions, provide a useful summary statistic to supplement our analysis of government policy. Interpreting differences in the accounts across groups as measures of the incidence or redistributiveness of existing or proposed policies is more problematic. With respect to UK pension reform, within-cohort differences r...

  20. Monetary Policy and Economic Policy

    Iordachioaia Adelina-Geanina

    2011-01-01

    There is widespread agreement that monetary policy matters,but there is disagreement about how it should be conducted. Behind this disagreement lie differences in theoretical understandings. The paper contrasts the New Classical, Neo-Keynesian, and Post-Keynesian frameworks, there by surfacing the differences. The New Classical model has policy only affecting long run inflation. The Neo-Keynesian has policy impacting inflation, unemployment, and real wages. The Post-Keynesian model also impac...

  1. Convergence of Accounting Standards: The Continuing Debate

    Appah Ebimobowei

    2012-04-01

    Full Text Available This study examines the continuing debate of convergence of accounting standards. Accounting standards are policy documents issued by recognized accountancy bodies relating to the measurements, treatments and disclosures of accounting transactions. Therefore, converging these standards reduces the differences in financial reporting practices between nations for comparability and interpretation in international financial statements. To achieve the objective of this study, relevant secondary data were obtained from accounting journals, text books and internet materials and the analysis was mainly descriptive. The findings show that converging accounting standards is very important because of the current globalised nature of businesses worldwide and the benefits of nations stand to achieve from convergence of standards. However, it is necessary to note that convergence of accounting standards does not make financial reports more reliable but rather standard setters should concentrate more on ethical issues of integrity, objectivity, accountability, independence that promotes reliability, comparability, consistency and quality financial reports than issues of converging standards without taking into consideration the dynamics of culture and business practices across nations.

  2. Malawi : Accounting and Auditing

    World Bank

    2007-01-01

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

  3. Accounting and Auditing : Romania

    World Bank

    2008-01-01

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

  4. Indonesia : Accounting and Auditing

    World Bank

    2011-01-01

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

  5. Bangladesh : Accounting and Auditing

    World Bank

    2003-01-01

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

  6. Georgia : Accounting and Auditing

    World Bank

    2007-01-01

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

  7. Ecuador : Accounting and Auditing

    World Bank

    2004-01-01

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

  8. Slovakia : Accounting and Auditing

    World Bank, (WB)

    2001-01-01

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

  9. Peru : Accounting and Auditing

    World Bank

    2004-01-01

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

  10. Internet accounting dictionaries

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

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

  11. Accounting and strategising

    Jørgensen, Brian; Messner, Martin

    2010-01-01

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

  12. Ancillary Benefits of Climate Policy

    Markandya, Anil; Rübbelke, Dirk T. G.

    2003-01-01

    The benefits of climate policy normally consist exclusively of the reduced impacts of climate change, i.e., the policy’s primary aim. Our analysis of benefits of climate policy suggests, however, that researchers and policymakers should also take account of ancillary benefits, e.g., in the shape of improved air quality induced by climate protection measures. A consideration of both, primary and ancillary benefits, has a positive influence on global climate protection efforts, e.g., because th...

  13. Policy elements for post-accident management in the event of nuclear accident. Document drawn up by the Steering Committee for the Management of the Post-Accident Phase of a Nuclear Accident (CODIRPA). Final version - 5 October 2012

    Pursuant to the Inter-ministerial Directive on the Action of the Public Authorities, dated 7 April 2005, in the face of an event triggering a radiological emergency, the National directorate on nuclear safety and radiation protection (DGSNR), which became the Nuclear safety authority (ASN) in 2006, was tasked with working the relevant Ministerial offices in order to set out the framework and outline, prepare and implement the provisions needed to address post-accident situations arising from a nuclear accident. In June 2005, the ASN set up a Steering committee for the management of the post-accident phase in the event of nuclear accident or a radiological emergency situation (CODIRPA), put in charge of drafting the related policy elements. To carry out its work, CODIRPA set up a number of thematic working groups from 2005 on, involving in total several hundred experts from different backgrounds (local information commissions, associations, elected officials, health agencies, expertise agencies, authorities, etc.). The working groups reports have been published by the ASN. Experiments on the policy elements under construction were carried out at the local level in 2010 across three nuclear sites and several of the neighbouring municipalities, as well as during national crisis drills conducted since 2008. These works gave rise to two international conferences organised by ASN in 2007 and 2011. The policy elements prepared by CODIRPA were drafted in regard to nuclear accidents of medium scale causing short-term radioactive release (less than 24 hours) that might occur at French nuclear facilities equipped with a special intervention plan (PPI). They also apply to actions to be carried out in the event of accidents during the transport of radioactive materials. Following definitions of each stage of a nuclear accident, this document lists the principles selected by CODIRPA to support management efforts subsequent to a nuclear accident. Then, it presents the main

  14. Globalization, Edu-Business and Network Governance: The Policy Sociology of Stephen J. Ball and Rethinking Education Policy Analysis

    Lingard, Bob; Sellar, Sam

    2013-01-01

    This paper traces developments across Stephen J. Ball's policy sociology in education "oeuvre" and considers their implications for doing research on education policy today. It begins with an account of his policy sociology trilogy from the 1990s, which outlined his conception of the policy cycle consisting of the contexts of…

  15. 78 FR 42945 - Health Information Technology Policy Committee Vacancy

    2013-07-18

    ... OFFICE Health Information Technology Policy Committee Vacancy AGENCY: Government Accountability Office... Reinvestment Act of 2009 (ARRA) established the Health Information Technology Policy Committee (Health IT.... ARRA requires that one member have expertise in health information privacy and security. Due to...

  16. 78 FR 24749 - Health Information Technology Policy Committee Appointment

    2013-04-26

    ... OFFICE Health Information Technology Policy Committee Appointment AGENCY: Government Accountability... Act of 2009 (ARRA) established the Health Information Technology Policy Committee to make recommendations on the implementation of a nationwide health information technology infrastructure to the...

  17. Scottish Power Annual Report and Accounts - 1996-97

    The annual report and accounts of Scottish Power for 1996-97 outlines the operational and financial highlights of the year, and presents the reports of the Chairman and other Directors. Details are given of the financial year, the accounting policy, profits and losses, and company and shareholder information. (UK)

  18. Accountability Measures: A Comparison by Type and State.

    Mize, Rita M.

    This paper provides a survey of accountability-related activities in states outside of California, summarizes the variables used, provides information on the advantages and disadvantages of various accountability systems, and suggests some policy recommendations that have been made in other states implementing performance-based funding. This…

  19. Social Security Individual Accounts in China: Toward Sustainability in Individual Account Financing

    Tianhong Chen

    2014-08-01

    Full Text Available China has both mandatory and voluntary individual account pensions that are provided through the government. The experience of China makes a particularly interesting case study concerning the functioning of individual accounts in that its mandatory individual accounts have been defunded to pay for benefits in the associated pay-as-you-go system, while its voluntary individual accounts are fully funded. This paper examines three questions. First, it analyses why the mandatory individual accounts have become defunded and converted largely to notional accounts generally holding little in financial assets, while the voluntary accounts have been fully funded. Second, it examines the merits of funding versus pay-as-you-go financing of pensions in the context of China’s economic and demographic situation. Third, it discusses a policy change to insure the sustainability of financing for the defunded individual accounts. The experience of China, with its two types of individual accounts, and with different outcomes for those accounts, may provide lessons for other countries.

  20. Beyond safety accountability

    Geller, E Scott

    2001-01-01

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

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

    André Vanoli

    2010-12-01

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

  2. Integrated material accountancy system

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

  3. Accounting for productivity

    Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

    2009-01-01

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

  4. Verification Account Management System (VAMS)

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

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

    Schillemans, Thomas

    2015-01-01

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

  6. New Approaches for Monetary Policy

    Alexandra ADAM

    2012-02-01

    Full Text Available As a result of the economic turmoil started in 2007, there is a dispute if the monetary policy implies radical changes or just a rethinking of details regarding the main framework of the monetary policy strategy. Therefore, the actual debates that I have analyzed in the article take into account, among others, the relationship of monetary policy with the one of financial stability, the analyze if the monetary policy should lean against credit bubbles or just clean after their explosion (Lean vs. Clean debate, the presence of nonlinearities in economy. Thus, monetary economy becomes more interesting and the economists need to think about a wider range of monetary policy problems than existed before.

  7. Whole of Government Accounts

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

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

  8. Nuclear material accounting handbook

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

  9. Basic Financial Accounting

    Wiborg, Karsten

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

  10. PLACING ACCOUNTING AMONG SCIENCES

    Mihai Deju

    2014-01-01

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

  11. Subaltern Agency and Language Education Policy: Implementing a language policy for on the ground

    Laoire, Muiris Ó; Rigg, Clare; Georgiou, Vasiliki

    2011-01-01

    The focus in this paper is on the implementation of language policy in education. It explores and discusses the notion of subaltern agency in an education organization. Recent language policy research highlights individual and collective agency in the processes of language use, attitudes and policies. People on the ground, charged with implementation are not the passive receivers of policies or the vague resistors once depicted in research accounts, referring to public body pra...

  12. 77 FR 4927 - Loan Workouts and Nonaccrual Policy, and Regulatory Reporting of Troubled Debt Restructured Loans

    2012-02-01

    ... guidance entitled ``Uniform Retail Credit Classification and Account Management Policy.'' 65 FR 36903 (June... Management Policy'' 65 FR 36903 (June 12, 2000) LCU 10-CU-07, ``Commercial Real Estate Loan Workouts... Classification and Account Management Policy'' (FFIEC Policy).\\11\\ 65 FR 36903 (June 12, 2000). The FFIEC...

  13. Dynamic Monetary Accounting

    Martin Nemzow

    2000-01-01

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

  14. Defining Islamic accounting

    Napier, Christopher

    2009-01-01

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

  15. Tanzania : Accounting and Auditing

    World Bank

    2005-01-01

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

  16. Essays in Financial Accounting

    Jiao, Tao

    2009-01-01

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

  17. Financial Risk Management Accounting

    Tetyana Kaminska; Olena Kolesnikova

    2014-01-01

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

  18. Centralization and political accountability

    Hindriks, Jean; Lockwood, Ben

    2004-01-01

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

  19. Outsourcing Company Accounting

    Mihalache D. Arsenie-Samoil

    2011-01-01

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

  20. Accounting: Continuity and Transition

    Shyam NMI Sunder

    2001-01-01

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

  1. Annuities : Regulating Withdrawals from Individual Pension Accounts

    World Bank

    2005-01-01

    Pension, to most people, implies a regular payment from a specific age-such as retirement-until death. Individual retirement accounts are a vehicle for retirement savings but they do not become a pension in the conventional sense of the word until they are converted to an 'annuity'. How much and what type of annuitization should be mandated are key policy questions facing reformers. Econom...

  2. Monetary Green Accounting and Ecosystem Services

    Gren, Ing-Marie

    2003-01-01

    The point of departure in this paper is that monetary green accounting aims at serving as indicator of wealth changes, sustainable use of natural capital, and performance of environmental policy. It is then investigated how wealth changes and sustainable development of natural capital can be estimated by means of ecosystem services. These services are defined as outputs from natural capital. The value of changes in natural capital, or wealth change, is thus measured as the value of impacts on...

  3. SA 8000 - ACCOUNTING FOR CORPORATE SOCIAL RESPONSIBILITY

    Boca (Rakos) Ileana-Sorina; Vatasoiu Cristian Ionel; Motoniu Ioan Dumitru

    2010-01-01

    In the current context, organizations are evaluated not only in terms of product quality. The modern organization is valued beyond its economic performance, quality management and communication policy, and by its contribution to the social life of the community it takes part of. The new social responsibilities that appear for the companies involve the increasement of information requests from both outside and inside for better management of the entity. Social responsibility accounting is a br...

  4. The Influence of Debt Maturity Structure on Accounting Conservatism

    Zhao Huiqing; Chen Xinguo

    2015-01-01

    According to the related data of A-share listed companies in 2009-2013,through extension model based on Basu's surplus - the stock return rate model ,this paper studies that the debt maturity structure influences on accounting conservatism. The empirical study finds that the amount of debt affects significantly the prudence,that is,the greater the amount of the debt contract con- cluded, the stronger role of accounting conservatism is ; Debt maturity have significant relationship with accounting conservatism. For the shorter debt maturity, the enterprise is easier to choose more prudent accounting policy, and when the period is longer, accounting conservatism is relatively weaker.

  5. Privacy Policy

    ... Home → NLM Privacy Policy URL of this page: https://www.nlm.nih.gov/medlineplus/privacy.html NLM ... out of cookies in the most popular browsers, http://www.usa.gov/optout_instructions.shtml. Please note ...

  6. Insurance Mechanisms and Management of Agricultural Company Accounts Receivable

    Petro Stetsyuk; Olena Hudz

    2013-01-01

    The relevance of insurance mechanisms use in company business activity requires working out the optimum policy of accounts receivable management for agricultural enterprises. In this connection, the article covers the possibilities of using insurance tools in management of accounts receivable which are of very little use today in business practice of agricultural enterprises. Main problems of business accounts receivable insurance have been defined. Among them, the major problem still remains...

  7. On school choice and test-based accountability.

    Damian W. Betebenner; Kenneth R. Howe; Samara S. Foster

    2005-01-01

    Among the two most prominent school reform measures currently being implemented in The United States are school choice and test-based accountability. Until recently, the two policy initiatives remained relatively distinct from one another. With the passage of the No Child Left Behind Act of 2001 (NCLB), a mutualism between choice and accountability emerged whereby school choice complements test-based accountability. In the first portion of this study we present a conceptual overview of school...

  8. The Current Account in the Eacroeconomic Adjustment Process

    Sachs, Jeffrey D

    1981-01-01

    This paper provides a formal analysis of the current account balance in a dynamic model with optimizing agents. Two analytical ideas are stressed. First, an economy's current account balance depends as much on fixture economic trends as on the current economic environment. A shift in fiscal policy, for example, will have one effect on the current account if it is perceived to be temporary and another if it is seen to be permanent. Second, temporary disturbances in the economy have permanent e...

  9. Implementation Status of Accrual Accounting System in Health Sector

    2014-01-01

    Introduction: Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught wit...

  10. Payout Policy

    Joan Farre-Mensa; Roni Michaely; Martin Schmalz

    2014-01-01

    We survey the literature on payout policy, with a particular emphasis on developments in the past two decades. The cross-sectional empirical evidence for the traditional motivations behind firms paying out (agency, signaling, and taxes) is most persuasive with regard to agency considerations. Studies centered on the May 2003 dividend tax cut confirm that differences in the taxation of dividends and capital gains have only a second-order impact on setting payout policy. None of the three tradi...

  11. Language Policy

    Simmonds, Michael; Kjeldergaard, Nadja; Hagstrøm, Jeppe; Møller, Tina; Nielsen, Matthew

    2015-01-01

    This study investigates the methods and effects of a monolingual language policy stipulated at the International Bachelor Study Programme in Social Science at Roskilde University. The report is centered around the data collected through recordings of group meetings with two project groups from the aforementioned study, as well as two qualitative interviews with one member of each group. The analytical theoretical framework utilised in the study consists of Bernard Spolsky’s Language Policy th...

  12. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    2010-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting...

  13. 48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

    2010-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.412 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting...

  14. 48 CFR 9905.505 - Accounting for unallowable costs-Educational institutions.

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for unallowable... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS...

  15. 12 CFR 621.5 - Accounting for the allowance for loan losses and chargeoffs.

    2010-01-01

    ... according to generally accepted accounting principles. (b) Develop, adopt, and consistently apply policies... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Accounting for the allowance for loan losses... ACCOUNTING AND REPORTING REQUIREMENTS General Rules § 621.5 Accounting for the allowance for loan losses...

  16. Antipodean Social Policy Responses to Economic Crises

    Starke, Peter

    2013-01-01

    In this article, I analyze the social policy reactions to economic crises in Australia and New Zealand. After the financial crisis of 2008, Australia built its crisis management strategy around a large fiscal stimulus with a significant social policy component, whereas New Zealand did not. While...... the government enacted fiscal stimulus measures, the social policy component was small and the government soon returned to welfare retrenchment and workfare policy. Based on a detailed account of recent crisis policies as well as a condensed overview of previous crisis responses (to the 1970s oil...

  17. Reforming the Structure of Florida's Accountability System. Policy Brief.

    Dorn, Sherman

    2004-01-01

    The legal definition of Florida's public education system includes its local public schools, charter schools, voucher schools, and schools contracted to provide special education services. The constitutional mandate for a "uniform, efficient, safe, secure, and high-quality system of free public schools" suggests that the expectations of a high…

  18. EMPLOYEES STIMULATION POLICIES FROM ACCOUNTING AND FISCAL PERSPECTIVE

    Cristian Dragan; Valeriu Brabete; Carmen Maria Dindiri

    2015-01-01

    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 ...

  19. Colonialism and Language Policy and Planning

    Phillipson, Robert

    2013-01-01

    Key factors that account for European languages and Christianity being transplanted worldwide are identified. The privileged position of excolonial languages has been consolidated through Western influence on educational policies and linguistic imperialism. The existence of alternative language p...

  20. Use of accounting for tax search conducted by tax administrator

    Novotná, Markéta

    2010-01-01

    The subject of this thesis is to describe the use of accounting and financial statements for tax search conducted by tax administrator. Besides various methods and ways of using accounting, this paper focuses on principles, criteria and phases of tax search. The final chapter describes possibility of making electronic tax search, which is based on accounting and other data in electronic form.

  1. Consequences of Accounting Standards

    Cai Mingyue

    2009-01-01

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

  2. Policy Innovation in Innovation Policy

    Borras, Susana

    During the past two decades Europe has experienced important changes and transformations in the way in which governments approach the issue of science, technology and innovation, and their relation to economic growth and competitiveness. This has to do with the European Union level as well...... as with national and sub-national governments in Europe, all of them introducing interesting novelties in their innovation policy. These changes refer to different aspects of policy, mainly the content of policy initiatives towards science, technology and innovation; the instruments governments are using...... at the EU level, and mentions similar trends taking place at national and sub-national levels. The questions that guide the contents here are essentially three, namely, what are the main traits of innovation policies in Europe since the 1990s and how have the EU and different national governments approached...

  3. Diversities Between the Regulations of Turkish Accounting Standard Setters: A Brief History of Turkiye’s Twentieth Century Accounting Standardization Applications

    Yayla, Hilmi Erdogan

    2006-01-01

    This study examines the evolution of Turkish accounting standards to ascertain the extent of differences in Turkiye’s accounting practices among the different governmental Standard setter’s regulations during the twentieth century. The research results show that the accounting standards had set by the public corporates own self as parallel to economic policies of Turkish Ministry of Finance and money policies of Central Bank of the Republic of Turkiye before the establishment of Turkish Accou...

  4. Accounting for Universities’ Impact

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

    2015-01-01

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

  5. Generational Accounting in Iran

    Mahdi Salehi

    2013-09-01

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

  6. The KwaZulu-Natal School Library Policy and its feasibility for implementation

    Mariana Du Toit

    2013-03-01

    Full Text Available The research took into account accepted standards of good policy formulation to provide perspective and contextualise the study, and delineated educational challenges for the sector.The following theoretical frameworks guided the study: a constructivist approach in interpreting and  evaluating the role of school libraries within an education system based in constructivist principles, the traditional policy model to evaluate policy formulation and design, and a social constructionist view of policy in the interpreting of policy development and implementation. The epistemological basis for the main   methodology, the Delphi technique, was social constructivism.The research design comprised two phases.  Qualitative data collected from the Delphi panel's expert opinion was interpreted to analyse the policy document critically and assess its implementation strategy.  Quantitative data from an analysis of existing surveys and reports provided an overview of the current state of school  library provisioning in KwaZulu-Natal.  School library models already being implemented in the province were evaluated against this background.The research results provide guidelines for reviewing and refining the provincial policy intervention and  brought to the fore several issues that need to be resolved to facilitate school library development in South Africa.

  7. Global Account Management

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

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

  8. Generational Accounting in Iran

    Mahdi Salehi; Mahdi Behnameh; Monireh Najayian

    2013-01-01

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

  9. FINANCIAL OUTCOME BETWEEN ACCOUNTING AND FISCALITY

    Florentina Moisescu

    2015-05-01

    Full Text Available The tax result does not reflect the real financial performance of a company but rather shows a result of taxation which is to determine the size of tax for a company. Therefore, in Romanian accounting there are a lot of different ways which are used to obtain an `embellished` accounting result due to a large variety of accounting policies and methods which allows the company to choose the desired outcome. In our county, the main goal of an enterprise seems to be either the decrease of the financial result in order to avoid payment of a bigger tax to the state tax authority or the postponement of it, while companies from other countries want a financial result as big as possible so that they can attract investors.

  10. ACCOUNT INSTRUMENT CAPITAL BORROWED

    Holt Gheorghe

    2012-03-01

    Full Text Available Setting up business capital is made from different sources and their use coordinates its policy aims, issues that affect the overall efficiency and thus differentiate companies with the same profile of activity and a similar level of capital advanced in the economic cycle. Thus financial structure, the average cost of capital used in the mechanism how the financial management of the company, of particular importance for this.

  11. Fiscal policy and the global financial crisis

    Andersen, Torben M.

     The financial crisis raises demands for fiscal policy interventions. While a fall in aggregate demand is an important consequence of the crisis, it also reflects more underlying structural problems and changes. Hence, appropriate policy designs have to take account of the nature of the crisis...

  12. Climate policy integration, coherence and governance

    Mickwitz, P.; Aix, F.; S. Beck; Carss, D.; Ferrand, N.; Görg, C. (Prof. Dr. med.); Jensen, A.; Kivimaa, P.; Kuhlicke, C.; Kuindersma, W.; Máñez, M.; Melanen, M.; Monni, S.; Pedersen, A.B.; Reinert, H.

    2009-01-01

    It is becoming evident that if societies are going to tackle climate change, significant changes in production processes as well as consumption patterns will be required. These changes cannot be achieved unless climate change is taken into account in the general and sector-specific policies essential for economic activities and general social development. In this report the degree of climate policy integration in different European countries, policy sectors and, in some cases, regions and mun...

  13. Making policy and procedure systems work effectively.

    Virani, T

    1996-01-01

    Policy and procedure manuals can be cumbersome to keep current and updated. One approach to meet this challenge is by implementing a decentralized system to develop, review, revise and approve policies and procedures. Mechanisms to operationalize such a system involve sharing of responsibility and accountability of specified policies and procedures by various existing committees and development of coordinating systems and support mechanisms. Other key attributes of a decentralized system included collaboration and extensive communication strategies. PMID:8695607

  14. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    2010-04-01

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

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

    Turková, Lenka

    2009-01-01

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

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

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

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

  17. 18 CFR 367.2320 - Account 232, Accounts payable.

    2010-04-01

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

  18. Policy stories

    Ren, Carina Bregnholm; Rasmussen, Rasmus Kjærgaard

    This article uses Arctic Winter 2016 as an exploration site of values and futures in Greenland. By taking a valuation approach where the creation and interpretation of event values are seen as an ongoing and taxing accomplishment, we firstly expand the understanding of events beyond their actual...... present three central policy stories from the field. The stories tell of how the event was first interested, then activated and finally evaluated. Besides adding a new understanding to policy-driven events as a locus of value creation, we also argue that the AWG 2016 offer speculative bets for new...... planning and execution and of event outcomes beyond the narrow confines of bed nights and legacies. Second, we introduce policies as an entry point to unlock discussions and manifestations of value and futures which connect to AWG. In order to exemplify the workings of the AWG event in these domains, we...

  19. The ethics of creative accounting

    Amat, Oriol; Blake, John; Dowds, Jack

    1998-01-01

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

  20. Croatia : Accounting and Auditing

    World Bank

    2002-01-01

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

  1. Mongolia : Accounting and Auditing

    World Bank

    2008-01-01

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

  2. Service Science And Accounting

    Stephen G. Kerr

    2011-05-01

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

  3. Biodiversity and national accounting

    Hamilton, Kirk

    2013-01-01

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

  4. Hungary : Accounting and Auditing

    World Bank

    2004-01-01

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

  5. Accounting 202, 302.

    Manitoba Dept. of Education, Winnipeg.

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

  6. Planning for Accountability.

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

    1999-01-01

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

  7. Accounting for Organizational Innovations

    Waldorff, Susanne Boch

    2013-01-01

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

  8. Accountability for Productivity

    Wellman, Jane

    2010-01-01

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

  9. School Autonomy and Accountability

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

    2011-01-01

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

  10. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    2011-08-26

    ... FR 8260). C. Public Comments Three respondents submitted comments in response to the SDP. Two... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards; Allocation of... Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION: Notice of Discontinuation...

  11. Population policy.

    1987-03-01

    Participants in the Seminar on Population Policies for Top-level Policy Makers and Program Managers, meeting in Thailand during January 1987, examined the challenges now facing them regarding the implementation of fertility regulation programs in their respective countries -- Bangladesh, China, India, Indonesia, Malaysia, Nepal, Pakistan, the Philippines, the Republic of Korea, and Thailand. This Seminar was organized to coincide with the completion of an Economic and Social Commission for Asia and the Pacific (ESCAP) study investigating the impact and efficiency of family planning programs in the region. Country studies were reviewed at the Seminar along with policy issues about the status of women, incentive and disincentive programs, and socioeconomic factors affecting fertility. In Bangladesh the government recognizes population growth as its top priority problem related to the socioeconomic development of the country and is working to promote a reorientation strategy from the previous clinic-oriented to a multidimensional family welfare program. China's family planning program seeks to postpone marraige, space the births of children between 3-5 years, and promote the 1-child family. Its goal is to reduce the rate of natural increase from 12/1000 in 1978 to 5/1000 by 1985 and 0 by 2000. India's 7th Five-Year-Plan (1986-90) calls for establishing a 2-child family norm by 2000. In Indonesia the government's population policy includes reducing the rate of population growth, achieving a redistribution of the population, adjusting economic factors, and creating prosperous families. The government of Indonesia reversed its policy to reduce the population growth rate in 1984 and announced its goal of achieving a population of 70 million by 2100 in order to support mass consumption industries. It has created an income tax deduction system favoring large families and maternity benefits for women who have up to 5 children as incentives. Nepal's official policy is to

  12. Dividend Policy

    Arpita Maheshkumar Patel

    2013-01-01

    Dividend policy is concerned with financial policies regarding paying cash dividend in the present or paying an increased dividend at a later stage. Whether to issue dividends, and what amount, is determined mainly on the basis of the company's unappropriated profit (excess cash) and influenced by the company's long-term earning power. When cash surplus exists and is not needed by the firm, then management is expected to pay out some or all of those surplus earnings in the form of cash divide...

  13. Accounting Procedure Organization and Its Impact on Financial Information Quality

    Valentyna Oliynychuk

    2013-01-01

    The article is devoted to the accounting procedure mechanism and its impact on performing high-quality accounting information and making better management decisions. It has been found that without proper accounting organization positive results cannot be obtained as it is one of the most important phases of an enterprise and its key profitability in the future. It has been established that the organization of accounting is a creative procedure for every business and it is largely determined b...

  14. CEP energy policy : Policy 917

    Some of the environmental challenges facing the world in the twenty-first century are energy and global warming. Vital human needs such as warmth, light and transportation require energy, which is also required in the production of goods. Absent from the debate concerning the energy industry and its efforts to stop climate change is the voice of energy workers. Previous policies from the Communications, Energy and Paperworkers Union of Canada (CEP) were replaced by this policy document. After providing a brief introduction, the document tackled global challenge: climate change. The following section dealt with global challenge: corporate rule. Canada's energy industries were examined from the workers' perspective, and the state of Canada's energy reserves was discussed. From national policies to national betrayal was the title of the following section of the document. Energy de-regulation and privatization was discussed, and an argument was made for a Canadian energy policy. The industrial policy was explored, as was the environment. A transition to sustainability was examined. refs

  15. Do Child Development Accounts Promote Account Holding, Saving, and Asset Accumulation for Children's Future? Evidence from a Statewide Randomized Experiment

    Nam, Yunju; Kim, Youngmi; Clancy, Margaret; Zager, Robert; Sherraden, Michael

    2013-01-01

    This study examines the impacts of Child Development Accounts (CDAs) on account holding, saving, and asset accumulation for children, using data from the SEED for Oklahoma Kids experiment (SEED OK). SEED OK, a policy test of universal and progressive CDAs, provides a 529 college savings plan account to every infant in the treatment group with…

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

    Assoc. Prof. Valeriu Brabete Ph.D

    2010-01-01

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

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

    Haider Shah; Ali Malik; Muhammad Shaukat Malik

    2011-01-01

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

  18. Accounting Specifics of Foreign Currency Settlements with Persons Accountable

    Oksana Mykhasyk

    2014-01-01

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

  19. Iowa Community Colleges Accounting Manual.

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

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

  20. Telecommunication Policy

    Khajeheian, Datis

    2016-01-01

    emphasis on “Policy” instead of “Regulation” is preferred. While in regulation we need to be precise in details, policy, with scenario planning, can help to set norms such as around competition, infrastructure, content, privacy, security and governance. Such approach keeps the door open for innovation and...

  1. FISCAL POLICY AND FINANCIAL CRISIS

    Burim GASHI

    2014-06-01

    Full Text Available In this paper I will try to analyze the fiscal policy and to suggest fiscal policy measures as very crucial instrument to market economy during the global financial crisis. Decision makers of monetary and financial policy in Kosovo currently are not under taking significant measures to promote growth and development. Public spending is excessive; the public debt is constantly growing, current account deficit also. In addition unemployment is high, capital investments in public and private sectors are insufficient, as well as investments in science and education. Market infrastructure in Kosovo is not functional and market laws are not enforced. The central government in Kosovo is facing trade of between market liberalization and challenges with public spending. Therefore fiscal policy measures are insufficient and cannot stimulate economic growth.

  2. THE ACCOUNTING TREATMENT OF ASSET DEPRECIATION AND THE IMPACT ON RESULT

    MARILENA ROXANA ZUCA

    2013-12-01

    Full Text Available The users of the financial statements have long been limited to perusing the loss and profit account to find out information about the accounting result. It has been considered the most significant indicator to measure the performance of a company, without taking into account, however, the relevance of such information. The accounting result is the result of the free choice on accounting policies of companies and leads to an increase or decrease of this result. It is difficult to select the most relevant policy of the multiple accounting policies provided by the International Financial Reporting Standards with impact on a company’s financial performance. Such various accounting practices make an accurate evaluation of the performance and financial situation of companies of different nationalities difficult. It is certain, though, that different accounting solutions used for re-evaluations, amortizations and adjustments lead to different financial results for identical exploitation conditions.

  3. THE PROFIT AND LOSS ACCOUNT THROUGH THE ROMANIAN ACCOUNTING REGULATIONS. FROM EUROPEAN TO INTERNATIONAL

    MARIANA MAN

    2011-01-01

    Full Text Available The paper analyses the profit and loss account from the Romanian accounting regulations’ perspective in terms of format, structure, content, which is subject to the approval of OMPF no.3055/2009 harmonized with the European accounting directives. Even if from the name it appears the compliance with the European accounting directives, the Romanian profit and loss account brings elements from the international standard IAS1. Moreover, if we compare the structure of profit and loss account chosen by the Romanian policy makers with the structure proposed by the IV Directive, the list model, with the classification of operating expenses by nature, we conclude that they are similar, with small features found in the present order, an order which was also analyzed in the paper. We tried to explain and argue the preference of Romanian policy makers for the list model of profit and loss account, with the classification of expenses by nature, but also the necessity to present, in the explicative notes, the classification of expenses by purpose, which is actually a combination of regulations between the IV Directive and the IAS1 standard. In the second part of the paper we considered interesting to analyze the content of certain elements related to the profit and loss account, namely: the extraordinary elements, the cost of sold goods and services of the Analysis of operating result to capture both Romanian specific features, as well as the elements of IAS1 standard, the net turnover indicator, the items of gain and loss, the stocks variation element and the element Result on action.

  4. Accounting for Climate Change: Introduction

    The assessment of greenhouse gases (GHGs) emitted to and removed from the atmosphere is high on both political and scientific agendas internationally. As increasing international concern and cooperation aim at policy-oriented solutions to the climate change problem, several issues have begun to arise regarding verification and compliance under both proposed and legislated schemes meant to reduce the human-induced global climate impact. The approaches to addressing uncertainty introduced in this article attempt to improve national inventories or to provide a basis for the standardization of inventory estimates to enable comparison of emissions and emission changes across countries. Authors of the accompanying articles use detailed uncertainty analyses to enforce the current structure of the emission trading system and attempt to internalize high levels of uncertainty by tailoring the emissions trading market rules. Assessment of uncertainty can help improve inventories and manage risk. Through recognizing the importance of, identifying and quantifying uncertainties, great strides can be made in the process of Accounting for Climate Change

  5. IMPROVEMENTS IN ACCOUNTING OF BREWERIES’ PROFIT

    I. Sklyaruk

    2013-11-01

    Full Text Available The peculiarities of formation of the profit of breweries, taking into account the specifics of the production process and business peculiarities were identified. There were found out the specificity of calculation of the expenses, considering the norms of the technological process, the duration of the operating cycle and the specifics of the production of beer and non-alcoholic products, which determine the methodology of formation of the prime price of the products and the price of its sale. The expediency of using the method for phases (with semi-ready and not semi- ready option method of calculation of the semi-finished products of own production there was proved. The irrelevance of using Account 44 “Undistributed profit (uncovered loss” according to its purpose under the current Plan of accounts is shown. The model of using the profit based on the proposed sub-accounts was built and the example of their use was shown.

  6. Evaluation of accountability measurements

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

  7. Accounting as an Engine

    Revellino, Silvana; Mouritsen, Jan

    2015-01-01

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

  8. Climate accounting for waste management, Phase I and II. Summary: Phase 1: Glass Packaging, Metal packaging, paper, cardboard, plastic and wet organic waste. Phase 2: Wood waste and residual waste from households; Klimaregnskap for avfallshaandtering, Fase I og II. Sammendrag: Fase 1: Glassemballasje, metallemballasje, papir, papp, plastemballasje og vaatorganisk avfall. Fase 2: Treavfall og restavfall fra husholdninger

    Raadal, Hanne Lerche; Modahl, Ingunn Saur; Lyng, Kari-Anne

    2009-09-15

    Background. On the basis of an increased focus on emissions of greenhouse gases in general, Waste Norway wanted to prepare a climate accounting for waste management in Norway. Oestfoldforskning was engaged to undertake the project. The aim of the project has been to develop a model for the calculation of net greenhouse gas emissions from different waste types of waste glass containers, metal containers, paper, cardboard, plastic, wet organic waste, wood waste and residual waste. The model is based on life cycle methodology and is used to calculate the net greenhouse gas emissions per kg of waste for the various waste management options and waste types, as well as to calculate the net greenhouse gas emissions for waste management for including waste types and quantities of 2006. There is an emphasis on developing a model so that municipalities / waste companies or regions can develop their own climate accounting for waste management in their region, based on site-specific conditions associated with types and amounts of waste, transport distances, type of treatment, exploitation and use of waste generated energy etc. The model can also be used as the basis for the preparation of useful documentation as the basis for information about waste systems utility in general, and as a basis for strategic reviews for Waste Norway and the waste sector in particular. Conclusions: The main conclusions from the project can be summarized as follows: 1. The results of the study clearly shows that to consider only one environmental indicator is too narrow approach to form the basis for decision making for selection of waste management solutions. 2. Net greenhouse gas emissions for waste management varies greatly, both between the different types of waste and treatment methods which are reviewed. The main results of the ranking of management methods in relation to the net greenhouse effect associated with the waste types and treatment methods are as follows: Recycling of materials

  9. UNCONVENTIONAL MONETARY POLICY

    DIACONESCU DIANA RALUCA

    2015-03-01

    Full Text Available Central banks in advanced economies have deployed a variety of unconventional policies during the crisis. It can be seen that the central banks have been mostly successful at achieving their objectives and that spillover to other countries have—thus far at least—been benign overall. Also it can be considered that using unconventional measures may be appropriate in some circumstances, but also they can have disadvantages and all the benefits for using such measures need to be balanced against potential costs. Prior to the crisis the monetary policy was implemented by central banks in a predictable and systematic way, and its transmission mechanism was understood by the economic agents. A transparent central bank reaction function (or broad rule guided market expectations of future interest rates. After the crisis appeared, the central banks from developed countries applied unconventional tools1 to address two important objectives: first one is to restore the proper functioning of financial markets and intermediation, and second one is to provide further monetary policy accommodation. Both these objectives need to support financial stability, including the diminishing big risks in acute phases of the crisis (collapse of the financial system, depression, and deflation. This paper reviews recent experience with these policies and considers issues related to their continued use in the future in the Romanian economy. It will be a tentative to explain how to avoid liquidity trap2 or get out of it – these also can be seen in the Romanian economy in the last few years.

  10. Efforts toward Offender Accountability

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

    2015-01-01

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

  11. Developing Key Account Managers

    Millman, T; Wilson, K

    1995-01-01

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

  12. Basic Financial Accounting

    Wiborg, Karsten

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

  13. Accounting for China's Growth

    Brandt, Loren; Zhu, Xiaodong

    2010-01-01

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

  14. Accounting for California Water

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

    2016-01-01

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

  15. Accounting and Economic Theory

    Martin Shubik

    2003-01-01

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

  16. Managing global accounts.

    Yip, George S; Bink, Audrey J M

    2007-09-01

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

  17. ENVIRONMENTAL FINANCIAL ACCOUNTING

    Mihai, Oana; Florentina MOISESCU

    2006-01-01

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

  18. Service Science And Accounting

    Stephen G. Kerr

    2011-01-01

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

  19. Sustainability, accounting and reporting

    Balachandran, Kashi

    2011-01-01

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

  20. CHINA ACCOUNTING REVIEW(CAR)

    2007-01-01

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

  1. Policy implications for familial searching

    Kim Joyce

    2011-11-01

    Full Text Available Abstract In the United States, several states have made policy decisions regarding whether and how to use familial searching of the Combined DNA Index System (CODIS database in criminal investigations. Familial searching pushes DNA typing beyond merely identifying individuals to detecting genetic relatedness, an application previously reserved for missing persons identifications and custody battles. The intentional search of CODIS for partial matches to an item of evidence offers law enforcement agencies a powerful tool for developing investigative leads, apprehending criminals, revitalizing cold cases and exonerating wrongfully convicted individuals. As familial searching involves a range of logistical, social, ethical and legal considerations, states are now grappling with policy options for implementing familial searching to balance crime fighting with its potential impact on society. When developing policies for familial searching, legislators should take into account the impact of familial searching on select populations and the need to minimize personal intrusion on relatives of individuals in the DNA database. This review describes the approaches used to narrow a suspect pool from a partial match search of CODIS and summarizes the economic, ethical, logistical and political challenges of implementing familial searching. We examine particular US state policies and the policy options adopted to address these issues. The aim of this review is to provide objective background information on the controversial approach of familial searching to inform policy decisions in this area. Herein we highlight key policy options and recommendations regarding effective utilization of familial searching that minimize harm to and afford maximum protection of US citizens.

  2. Features of accounts manipulations in Croatia

    Željana Aljinović Barać

    2006-12-01

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

  3. Commitment is the key to these accounts

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

  4. Accountability report - fiscal year 1997

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

  5. CREATIVE ACCOUNTING AND FISCAL FRAUD

    IMBRESCU CARMEN MIHAELA

    2012-05-01

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

  6. Science policy up close

    Marburger, John H

    2015-01-01

    In a career that included tenures as president of Stony Brook University, director of Brookhaven National Laboratory, and science advisor to President George W. Bush, John Marburger (1941 2011) found himself on the front line of battles that pulled science ever deeper into the political arena. From nuclear power to global warming and stem cell research, science controversies, he discovered, are never just about science. Science Policy Up Close" presents Marburger s reflections on the challenges science administrators face in the twenty-first century. In each phase of public service Marburger came into contact with a new dimension of science policy. The Shoreham Commission exposed him to the problem of handling a volatile public controversy over nuclear power. The Superconducting Super Collider episode gave him insights into the collision between government requirements and scientists expectations and feelings of entitlement. The Directorship of Brookhaven taught him how to talk to the public about the risks ...

  7. SUMMARY OF ACCOUNTING DATA AND ITS APPLICATION DURING THE PROCESS OF CLOSURE OF ACCOUNTS

    Stanislava Pancheva

    2016-01-01

    In an market economy, where each entity has autonomy in developing their production programs, production plans and social development to identify strategies pricing policy has significantly increased the responsibility of the management of taken by them management decisions. In order to develop effective and operative decisions managers need reliable information for both the production and the financial position of the company. As is known, traditional accounting, which covers ...

  8. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    2010-04-01

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

  9. Teaching Elementary Accounting to Non-Accounting Majors

    Lloyd, Cynthia B.; Abbey, Augustus

    2009-01-01

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

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

    Ramaswamy, Vinita

    2007-01-01

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

  11. Organization of feedback in state property management on the basis of standardization of accounting and control

    Кравчук, О. О.

    2015-01-01

    Problems of accounting and control over state property are considered in the article. The author examines the state as user of account information from the perspective of a typical large owner. Standardization of accounting and control are very important for the state as the owner like any large owner to providing adequate quality feedback. Paid attention to the issues of standardization of accounting policies, the formation and synthesis of accounting information, the problem of mandatory ac...

  12. Language Policy

    Lauridsen, Karen M.

    2008-01-01

    Like any other text, instructive texts function within a given cultural and situational setting and may only be available in one language. However, the end users may not be familiar with that language and therefore unable to read and understand the instructions. This article therefore argues that...... instructive texts should always be available in a language that is understood by the end users, and that a corporate communication policy which includes a language policy should ensure that this is in fact the case for all instructive texts.......Like any other text, instructive texts function within a given cultural and situational setting and may only be available in one language. However, the end users may not be familiar with that language and therefore unable to read and understand the instructions. This article therefore argues that...

  13. Energy policy

    Gasoline consumption by passenger cars and light trucks is a major source of air pollution. It also adds to the economy's dependence on petroleum and vulnerability to oil price shocks. Despite these environmental and other costs, called external cost, the price of gasoline, adjusted for inflation, has generally been declining since 1985, encouraging increased consumption. This paper reports that with these concerns in mind, the Chairman, Subcommittee on Environment, House Committee on Science, Space, and Technology, requested that GAO assess policy options for addressing the external costs of gasoline consumption. To do this, GAO identified six major policy options and evaluated whether they addressed several relevant objectives, including economic growth, environmental quality, equity, petroleum conservation, visibility of costs, energy security, traffic congestion, competitiveness, and administrative feasibility

  14. An audit logic for accountability

    Cederquist, J.G.; Corin, R.; Dekker, M.A.C.; Etalle, S.; Hartog, den J.I.

    2005-01-01

    We describe and implement a policy language. In our system, agents can distribute data along with usage policies in a decentralized architecture. Our language supports the specification of conditions and obligations, and also the possibility to refine policies. In our framework, the compliance with

  15. An Audit Logic for Accountability

    Cederquist, J.G.; Corin, R.; Dekker, M.A.C.; Etalle, S.; Hartog, den J.I.; Sahai, A.; Winsborough, W.H.

    2005-01-01

    We describe a policy language and implement its associated proof checking system. In our system, agents can distribute data along with usage policies in a decentralized architecture. Our language supports the specification of conditions and obligations, and also the possibility to refine policies. I

  16. An audit logic for accountability

    Cederquist, J.G.; Corin, R.; Dekker, M.A.C.; Etalle, S.; Hartog, J.I. den

    2005-01-01

    We describe a policy language and implement its associated proof checking system. In our system, agents can distribute data along with usage policies in a decentralized architecture. Our language supports the specification of conditions and obligations, and also the possibility to refine policies. I

  17. Advertisement Policy

    Chief Editor

    2014-01-01

    Indian Journal of Community Health (IJCH), the official publication of Indian Association of Preventive and Social Medicine (IAPSM) published from Uttar Pradesh and Uttarakhand, India is an indexed journal published quarterly. The open access policy of the journals ensure good visibility of the online content of the journals. The journal with high circulation and visibility, thus offer excellent media for promotion of your products, services or conferences through advertisement. The journal h...

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

    Ivana Zubac

    2012-01-01

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

  19. Cost accounting in ECN

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

  20. Internet Policy

    Lehr, William H.; Pupillo, Lorenzo Maria

    The Internet is now widely regarded as essential infrastructure for our global economy and society. It is in our homes and businesses. We use it to communicate and socialize, for research, and as a platform for E-commerce. In the late 1990s, much was predicted about what the Internet has become at present; but now, we have actual experience living with the Internet as a critical component of our everyday lives. Although the Internet has already had profound effects, there is much we have yet to realize. The present volume represents a third installment in a collaborative effort to highlight the all-encompassing, multidisciplinary implications of the Internet for public policy. The first installment was conceived in 1998, when we initiated plans to organize an international conference among academic, industry, and government officials to discuss the growing policy agenda posed by the Internet. The conference was hosted by the European Commission in Brussels in 1999 and brought together a diverse mix of perspectives on what the pressing policy issues would be confronting the Internet. All of the concerns identified remain with us today, including how to address the Digital Divide, how to modify intellectual property laws to accommodate the new realities of the Internet, what to do about Internet governance and name-space management, and how to evolve broadcast and telecommunications regulatory frameworks for a converged world.