77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

Science.gov (United States)

2012-01-03

... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles. DATES: Effective Date: February 2, 2012. FOR FURTHER INFORMATION...

Accounting for unprotected sex: stories of agency and acceptability.

Science.gov (United States)

Rhodes, Tim; Cusick, Linda

2002-07-01

Based on the idea that risks are knowable, calculable and preventable, dominant social scientific and health promotion discourses foster an image of individual risk control and responsibility. The presentation of the self is a moral enterprise. Accounts of unprotected sex by HIV positive people who have the potential to transmit HIV to their sexual partners can be particularly morally charged. Drawing on 73 depth qualitative interviews with HIV positive people and their sexual partners, this paper explores how the interview accounts of unprotected sex can illuminate the way in which the self is presented within the context of situated norms of risk acceptability and moral responsibility. We identify two forms of account: stories of agency; and stories of acceptability. Stories of agency tend to deny agency and abdicate individual responsibility given the circumstances, and were also a key feature of accounts in which the sexual partners of HIV positive people were placed at risk of HIV transmission. Categories of appeal included the denial of agency as a consequence of: risk calculus and condom accidents; alcohol and drug effects; powerlessness and coercion; and forces of nature. By contrast, stories of acceptability tend to justify unprotected sex as acceptable. Categories of appeal included: HIV positive concordance; and commitment in relationships. Other forms of justification included: alter responsibility; and intentional HIV transmission. We conclude that accounts of risk management are risk managed. We call for greater attention by social scientists to the way in which accounts are constructed, and in particular, to 'anti-rational' forms of explanation within accounts.

Accounting principles, revenue recognition, and the profitability of pharmacy benefit managers.

Science.gov (United States)

McLean, Robert A; Garis, Robert I

2005-03-01

To contrast pharmacy benefit management (PBM) companies' measured profitability by using two accounting standards. The first accounting standard is that which, under Generally Accepted Accounting Principles (GAAP), PBMs are currently allowed to employ. The second accounting standard, seemingly more congruent with the PBM business model, treats the PBM as an agent of the plan sponsor. Financial Accounting Standards Board (FASB) Emerging Issues Task Force Issue 99-19, U.S. Securities and Exchange 10-K filings and financial accounting literature. Under GAAP record keeping, the PBM industry profitability appears modest. Using currently applied GAAP, the PBM treats all payment from the plan sponsor as revenue and all payment to the pharmacy as revenue. However, the PBM functions, in practice, as an entity that passes-through money collected from one party (the sponsor) to other parties (dispensing pharmacies). Therefore, it would seem that the nature of PBM cash flows would be more accurately recorded as a pass-through entity. When the PBM is evaluated using an accounting method that recognizes the pass-through nature of its business, the PBM profit margin increases dramatically. Current GAAP standards make traditional financial statement analysis of PBMs unrevealing, and may hide genuinely outstanding financial performance. Investors, regulators, pharmacies, and the FASB all have an interest in moving to clarify this accounting anomaly.

Muhasebenin Uluslararası Harmonizasyonu ve İlke Bazlı Muhasebe Anlayışına Yöneliş(International Harmonization of Accounting and The Drift Towards A Principle-Based Accounting Approach

Directory of Open Access Journals (Sweden)

Ali İhsan AKGÜN

2012-01-01

Full Text Available Globalization resulted in the entrance of enterprises into the capital market without any obstacle; globalization of accounting and thus; revealed the obligation of creating an internationally-accepted common accounting standards and harmonizing them. Turkish Code of Commerce (TCC No. 6102 obliges all the enterprises to comply with the Turkish Accounting Standards and Turkish Financial Reporting Standards (TAS/TFRS. As a result, correctly understanding the financial position, financial performance and financial analysis of an enterprise for enterprise owners and stakeholdsers who expect financial information from the enterprise is the indicator of an international standardization. The present study addresses international harmonization of accounting and the drift towards a principle-based accounting approach within the framework of the new TCC. After the literature research on international harmonization of accounting, compliance with the International Financial Reporting Standards (IFRS and principle-based accounting approach, the process of obligatory application of the IFRS was addressed on a conceptual basis. Furthermore, compliance with the IFRS and the drift towards a principle-based accounting approach were addressed; and some regulations concerning financial reporting in the new TCC were examined in terms of the accounting standard set to be applied and financial statements to be prepared.

Accounting principles, reporting rules, and payment practices.

Science.gov (United States)

Kovener, R R

1979-12-01

Misconceptions concerning the distinction between accounting principles, reporting rules, and payment practices and how they interrelate can lessen the effectiveness of hospital financial managers in these areas/clarification and recommendations are offered.

The going concern principle of entities in accounting regulations

Directory of Open Access Journals (Sweden)

Andrzej Tokarski

2012-12-01

Going concern is defined in both national and international accounting regulations, with no difference between the principle of going concern in the Polish law on accounting and international solutions.

14 CFR Section 18 - Objective Classification-Cumulative Effect of Changes in Accounting Principles

Science.gov (United States)

2010-01-01

... of Changes in Accounting Principles Section 18 Section 18 Aeronautics and Space OFFICE OF THE... Objective Classification—Cumulative Effect of Changes in Accounting Principles 98Cumulative Effect of Changes in Accounting Principles. Record here the difference between the amount of retained earnings at...

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Directory of Open Access Journals (Sweden)

Jürgen Ernstberger

2008-05-01

Full Text Available This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles.

The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states

OpenAIRE

Mamić-Sačer, Ivana

2015-01-01

One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU. However, national accounting principles are of great importance for financial reporting. The main purpose of this research was to investigate the application of generally accepted accounting principles, the regulatory accounting framework and the standard-set...

The Cyclical Relationship Approach in Teaching Basic Accounting Principles.

Science.gov (United States)

Golen, Steven

1981-01-01

Shows how teachers can provide a more meaningful presentation of various accounting principles by illustrating them through a cyclical relationship approach. Thus, the students see the entire accounting relationship as a result of doing business. (CT)

12 CFR 550.200 - Must I review a prospective account before I accept it?

Science.gov (United States)

2010-01-01

... accept it? 550.200 Section 550.200 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE... § 550.200 Must I review a prospective account before I accept it? Before accepting a prospective fiduciary account, you must review it to determine whether you can properly administer the account. ...

Engaging Accounting Students: How to Teach Principles of Accounting in Creative and Exciting Ways

Science.gov (United States)

Jaijairam, Paul

2012-01-01

Many students in secondary and post-secondary institutions generally have a difficult time grasping the concepts of accounting. This article contends that it is not the subject matter that is dry, but rather the methods in which faculty have traditionally presented accounting fundamentals and principles. Departing from standard lectures and…

NCGA Statement No. 1: Government Accounting and Financial Reporting Principles.

Science.gov (United States)

Miller, John R.

1980-01-01

The background and purpose of a publication by the National Council on Governmental Accounting (NCGA) is important to school administrators because the accounting principles are being incorporated in a publication for school systems. (Author/MLF)

Harnessing Facebook for Student Engagement in Accounting Education: Guiding Principles for Accounting Students and Educators

Science.gov (United States)

Stone, Gerard; Fiedler, Brenton Andrew; Kandunias, Chris

2014-01-01

This paper proposes principles to guide accounting students' and accounting educators' use of Facebook as an educational resource to engage students with their learning. A body of cross-disciplinary research has investigated potential applications of Facebook to invigorate student engagement. Generic guidelines for educators who are contemplating…

Principles of accounting in the information space of foreign economic activity management

Directory of Open Access Journals (Sweden)

V.Yu. Gordopolov

2018-04-01

Full Text Available The article presents scientific results confirming the influence of the external environment on the need for revision of accounting principles in accordance with the characteristics of economic activity. A model of the relationship between the management system and the subsystem of accounting of the subject of foreign economic activity was developed. The study substantiates the approach to the formation of information in accounting, which indirectly depends on how the system of management of foreign economic activity at the enterprise is constructed. The influence of accounting information support on creation of the communication space of the system of management of foreign economic activity is determined. The directions of transformation of accounting principles of foreign economic operations in the context of the influence of the management system of foreign economic activity of the enterprise are presented. The article presents the proposed changes in the part of the transformation of accounting principles of foreign economic activity.

Attitudes of Students and Practitioners Regarding Ethical Acceptability of Accounting Transactions

Science.gov (United States)

Fischer, Mary; Marsh, Treba; Hunt, George L.

2013-01-01

This study reports the findings of a study assessing the acceptability differences in decisions made by Certified Public Accounting practitioners (CPA) and students studying to become CPAs. The study responds to researchers' call for additional research on topics related to accounting decision ethics. Modified managerial and accounting recognition…

Principle of accrual and compliance of income and expenses in accounting system

Directory of Open Access Journals (Sweden)

V.V. Travin

2017-12-01

Full Text Available The introduction of international accounting and financial reporting standards requires the deeper implementation of accounting principles, in particular, the principle of accrual and compliance costs. The current research has shown that its implementation helps to streamline the accounting process by reducing the need to verify the chosen methodology for compliance with other regulatory documents that regulate the peculiarities of accounting in various areas. The categories of «a system», «income» and «expenses» in the accounting system are investigated and their system characteristics are showed. The approach to realization of the principle of accrual and compliance of income and expenses in the accounting system is described and proposed. It involves the possibility of capitalizing costs in the value of stocks, non-current assets, in the form of receivables, or in the form of future periods. The capitalization of costs in value occurs when the costs are not considered as such, and are considered only as an increase in the asset, as an integral part of these or other values. The study takes into account the peculiarities of its influence on the methodology of accounting for financial results of the enterprise.

Taking into account of the Pauli principle in the quasiparticle-phonon nuclear model

International Nuclear Information System (INIS)

Solov'ev, V.G.

1979-01-01

The effect of an exact account taken of the Pauli principle and correlations in ground states in calculations in the framework of the quasiparticle-phonon model of a nucleus has been studied. It is elucidated when it is possible to use the random phase approximation (RPA) and when the Pauli principle should be exactly taken into account. It has been shown that in the quasiparticle-phonon model of a nucleus one may perform calculations with a precise account of the Pauli principle. In most of the problems calculations can be carried out with RPA-phonons

Praktik-praktik Creative Accounting

OpenAIRE

Fajri, Aminul

2013-01-01

There are many consequences in creative accounting. In an economic perspective, creative accounting is influenced by economic framework that aims for self-interset. This can only be done if it does not conflict with Generally Acceptable Accounting Principles (GAAP). Creative accounting is triggered by the pressure that the entities must be in profit to attract investors and resources. But this is more directed at deception or fraud in accounting practices. Is creative accounting is illegal or...

Using Principles of Programmed Instruction

Science.gov (United States)

Huffman, Harry

1971-01-01

Although programmed instruction in accounting is available, it is limited in scope and in acceptance. Teachers, however, may apply principles of programming to the individualizing of instruction. (Author)

47 CFR 32.16 - Changes in accounting standards.

Science.gov (United States)

2010-10-01

... prescribed by the Financial Accounting Standards Board or successor authoritative accounting standard-setting groups, in a manner consistent with generally accepted accounting principles. The change in an accounting... 47 Telecommunication 2 2010-10-01 2010-10-01 false Changes in accounting standards. 32.16 Section...

Accounting Manual for Educational Service Districts in the State of Washington

Science.gov (United States)

Lunghofer, Daniel S.

2010-01-01

This manual provides principles that are an integral part of the accounting requirements for educational service districts (ESDs) in the state of Washington. They are in conformance with generally accepted accounting principles, except where referenced in the ESD principles that follow. This manual provides guidance on the following topics:(1)…

Accounting treatment of currency options

Directory of Open Access Journals (Sweden)

Prošić Danica

2016-01-01

Full Text Available Currency options are often used to mitigate currency risk resulting from corporate activities. Their implementation can be complex, and there could be problems if the essential elements and principles are not fully understood. Although they are not the simplest financial products, currency options are interesting and useful to those who are trying to make a step forward in the area of currency risk management. This paper aims to present the general principles and specifics of accounting records and valuation of currency options used for hedging against risk. It is a complex process which, in addition to numerous conditions, also involves the implementation of accounting rules that deviate from the generally accepted accounting principles.

46 CFR 232.3 - Chart of accounts.

Science.gov (United States)

2010-10-01

... stated in any revision to generally accepted accounting principles, the meaning of the latter shall... UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.3 Chart of accounts. (a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for other...

The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states

Directory of Open Access Journals (Sweden)

Ivana Mamić-Sačer

2015-12-01

Full Text Available One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU. However, national accounting principles are of great importance for financial reporting. The main purpose of this research was to investigate the application of generally accepted accounting principles, the regulatory accounting framework and the standard-setting bodies of EU member states. The analysis of these accounting issues was conducted with respect to all 28 EU member states. The results indicate that EU member states regulate their principal accounting issues through separate accounting acts or implement those issues in companies acts. Some EU member states do not have national accounting standards, the national accounting principles being incorporated in companies acts and accounting acts. Nevertheless, national accounting standard-setting bodies are governmental organisations in almost half the member states.

Assessing the Preparedness Level of Incoming Principles of Accounting Students.

Science.gov (United States)

Imel, Phillip W.

2000-01-01

Reports that the introductory level Principles of Accounting classes at Southwest Virginia Community College (SVCC) had high unsuccessful grade rates between 1989 and 1999. Describes a study conducted to determine whether there was a statistical difference in the test scores and GPA of successful versus unsuccessful accounting students. Finds that…

Taking into account for the Pauli principle in particle-vibrator model

International Nuclear Information System (INIS)

Knyaz'kov, O.M.

1985-01-01

To construct Hamiltonian of the particle interaction and phonons a semimicroscopic approach developed by the author earlier is used. At that the Pauli principle is taken account of in local formalism of density matrix. Analytical expressions permitting in a closed form to solve a task of taking account of the Pauli principle in the particle-vibrator model have been derived. Unlike a phenomenological approach form factors of inelastic transitions are determined with parameters of effective nucleon-nucleon forces, central and transition densities and contain no free parameters

Financial statements and other accounting issues

International Nuclear Information System (INIS)

Graham, G.M.

1998-01-01

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

Accounting standards and earnings management : The role of rules-based and principles-based accounting standards and incentives on accounting and transaction decisions

NARCIS (Netherlands)

Beest, van F.

2012-01-01

This book examines the effect that rules-based and principles-based accounting standards have on the level and nature of earnings management decisions. A cherry picking experiment is conducted to test the hypothesis that a substitution effect is expected from accounting decisions to transaction

A Principles-Based Approach to Teaching International Financial Reporting Standards (IFRS)

Science.gov (United States)

Persons, Obeua

2014-01-01

This article discusses the principles-based approach that emphasizes a "why" question by using the International Accounting Standards Board (IASB) "Conceptual Framework for Financial Reporting" to question and understand the basis for specific differences between IFRS and U.S. generally accepted accounting principles (U.S.…

Help-Seeking Behaviors of Accounting Principles I Students.

Science.gov (United States)

Moncada, Susan M.; Sanders, Joseph C.

This study examined the help-seeking propensities of college students enrolled in a "Principles of Financial Accounting I" course. A total of 364 students responded to a questionnaire on various aspects of help-seeking behavior. It was found that the most frequently used source of help was friends or classmates, followed by the instructor and the…

THOSE ISSUES AND MANAGEMENT ACCOUNTING PRINCIPLES IN THE ORGANIZATION ENTITIES MILK INDUSTRY

Directory of Open Access Journals (Sweden)

GEORGETA-MIHAELA ZAHARIA (CRIVAC

2010-01-01

Full Text Available This paper aims to highlight the features of the entities in the dairy industry. At first, a brief description of the dairy industry in Romania, giving priority factors that contribute to the development of this market. As in any economic unit, organization of management accounting and cost calculation is particularly important activity managers are required to study all factors and exercise influence principles, their implications, and then, taking account of them to choose the most appropriate form of organization of management accounting and cost calculation. Were analyzed and described in the study, factors and principles that characterize the entities in the dairy industry and have an influence in the organization of management accounting, but also in determining costs.

Accounting systems for special nuclear material control. Technical report

International Nuclear Information System (INIS)

Korstad, P.A.

1980-05-01

Nuclear material accounting systems were examined and compared to financial double-entry accounting systems. Effective nuclear material accounting systems have been designed using the principles of double-entry financial accounting. The modified double-entry systems presently employed are acceptable if they provide adequate control over the recording and summarizing of transactions. Strong internal controls, based on principles of financial accounting, can help protect nuclear materials and produce accurate, reliable accounting data. An electronic data processing system can more accurately maintain large volumes of data and provide management with more current, reliable information

76 FR 50117 - Commission Rules and Forms Related to the FASB's Accounting Standards Codification

Science.gov (United States)

2011-08-12

.... generally accepted accounting principles (``U.S. GAAP''). Statement No. 168 became effective for financial... Codification'' is a registered trademark of the Financial Accounting Foundation. DATES: Effective Date: August... accounting principles established by a standard-setting body that meets specified criteria. On April 25, 2003...

12 CFR 347.304 - Accounting for fees on international loans.

Science.gov (United States)

2010-01-01

... accepted accounting principles. ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Accounting for fees on international loans. 347... OF GENERAL POLICY INTERNATIONAL BANKING International Lending § 347.304 Accounting for fees on...

25 CFR 115.707 - Will the Secretary accept administrative fees for deposit into a trust account?

Science.gov (United States)

2010-04-01

... Information § 115.707 Will the Secretary accept administrative fees for deposit into a trust account? No. The Secretary will not accept administrative fees for deposit into a trust account because administrative fees... 25 Indians 1 2010-04-01 2010-04-01 false Will the Secretary accept administrative fees for deposit...

PRINCIPLES- AND RULES-BASED ACCOUNTING DEBATE. IMPLICATIONS FOR AN EMERGENT COUNTRY

Directory of Open Access Journals (Sweden)

Deaconu Adela

2011-07-01

Full Text Available By a qualitative analysis, this research observes whether a principles-based system or a mixed version of it with the rules-based system, applied in Romania - an emergent country - is appropriate taking into account the mentalities, the traditions, and other cultural elements that were typical of a rules-based system. We support the statement that, even if certain contextual variables are common to other developed countries, their environments significantly differ. To be effective, financial reporting must reflect the firm's context in which it is functioning. The research has a deductive approach based on the analysis of the cultural factors and their influence in the last years. For Romania it is argue a lower accounting professionalism associated with a low level of ambiguity tolerance. For the stage analysed in this study (after the year 2005 the professional reasoning - a proxy for the accounting professional behaviour - took into consideration the fiscal and legal requirements rather than the accounting principles and judgments. The research suggest that the Romanian accounting practice and the professionals are not fully prepared for a principles-based system environment, associated with the ability to find undisclosed events, facing ambiguity, identifying inferred relationships and using intuition, respectively working with uncertainty. We therefore reach the conclusion that in Romania institutional amendments affecting the professional expertise would be needed. The accounting regulations must be chosen with great caution and they must answer and/ or be adjusted, even if the process would be delayed, to national values, behaviour of companies and individual expertise and beliefs. Secondly, the benefits of applying accounting reasoning in this country may be enhanced through a better understanding of their content and through practical exercise. Here regulatory bodies may intervene for organizing professional training programs and acting

Reporting of right-to-use according to International Accounting standards Principles

Directory of Open Access Journals (Sweden)

Patrik Svoboda

2010-01-01

Full Text Available The problem of whether and how to report in financial statements the right to use property and the obligation to pay rent or return the used property to the lessor after leasing is a fairly complex area in which it is difficult to find a generally acceptable accounting treatment. Especially for entities that are the subject of public interest, it is being demanded that in view of space comparability operative leasing should be reported on the side of lessee in the statement on financial position, both on the liabilities side, as well as on the assets side. Some possible approaches to reporting these facts are analyzed in this paper. At first the attention was paid to the simple operational lease contracts with a fixed term lease – there were compared the impacts of this way of reporting with the impact of existing accounting solutions. Moreover, the attention was also paid to the complicated lease contracts, such contracts with an option to extend contract or leasing contracts in which rents are divided into a fixed part and a part constructed variable. There were evaluated the effects of different views on the reporting of these contracts, in particular the views of the IASB and the FASB. Many preparers of accounts, however, justifiably concerned that this solution is quite complicated and the entity would be unduly burdensome due to the benefits achieved. This problem could be even more pronounced for smaller entities for potential adjustments to standards for SMEs. Such entities are often against mere change over to the principle based on the transfer of risk and commissions connected with leasing.

7 CFR 1780.47 - Borrower accounting methods, management reporting and audits.

Science.gov (United States)

2010-01-01

... accrual basis of accounting, in accordance with generally accepted accounting principles (GAAP), unless... organization may maintain its accounting records on a basis other than accrual accounting, and make the... 7 Agriculture 12 2010-01-01 2010-01-01 false Borrower accounting methods, management reporting and...

INTRODUCING IFRS IN INTRODUCTORY FINANCIAL ACCOUNTING COURSES

OpenAIRE

Katherine Kinkela; Peter Harris; John Malindredos

2010-01-01

With the possibility that International Financial Reporting Standards (IFRS)may replace or may change substantially the US Generally Accepted Accounting Principles (GAAP) standards currently in place within the next decade, there is a question for accounting educators about how much of the current accounting curriculum should be devoted to IFRS. This is especially critical in the first levels of accounting, where the fundamentals of accounting are learned. While the major accounting firms are...

Sri Lanka : Country Financial Accountability Assessment

OpenAIRE

World Bank

2003-01-01

The framework for public financial accountability in Sri Lanka is founded in the principles of governance associated with the model inherited from the British, widely accepted as appropriate for the country. The primary accountability institutions, and organizations for financial management, control, audit and legislative scrutiny have, however, not evolved in line with the changes in the ...

Changing from a Rules-based to a Principles-based Accounting Logic: A Review

Directory of Open Access Journals (Sweden)

Marta Silva Guerreiro

2014-06-01

Full Text Available We explore influences on unlisted companies when Portugal moved from a code law, rules-based accounting system, to a principles-based accounting system of adapted International Financial Reporting Standards (IFRS. Institutionalisation of the new principles-based system was generally facilitated by a socio-economic and political context that increasingly supported IFRS logic. This helped central actors gain political opportunity, mobilise important allies, and accommodate major protagonists. The preparedness of unlisted companies to adopt the new IFRS-based accounting system voluntarily was explained by their desire to maintain social legitimacy. However, it was affected negatively by the embeddedness of rule-based practices in the ‘old’ prevailing institutional logic.

Effect of Pauli principle accounting an the two-phonon states of spherical nuclej

International Nuclear Information System (INIS)

Solov'ev, V.G.; Stoyanov, Ch.; Nikolaeva, R.

1983-01-01

The effect of account for the Pauli principle in two-phonon components of the wave functions on low-lying collective states of even-even spherical nuclei is investigated. The calculations are performed for sup(114, 116)Sn and sup(142, 144, 146, 148)Sm. The account of the Pauli principle is shown to exert a weak effect on the states with large one-phonon or two-phonon components. It is concluded that in some spherical nuclei sufficiently pure two-phonon states may exist

Considerations for sampling nuclear materials for SNM accounting measurements. Special nuclear material accountability report

International Nuclear Information System (INIS)

Brouns, R.J.; Roberts, F.P.; Upson, U.L.

1978-05-01

This report presents principles and guidelines for sampling nuclear materials to measure chemical and isotopic content of the material. Development of sampling plans and procedures that maintain the random and systematic errors of sampling within acceptable limits for SNM(Special Nuclear Materials) accounting purposes are emphasized

Content Analysis and Readibility Formulas as Applied To The Accounting Principles Board "Opinions"

Science.gov (United States)

Stead, Bette Ann

1977-01-01

Discusses a study analyzing twenty-four of the Accounting Principles Board "Opinions" (APB Opinions) and concludes that the APB context is very difficult to read and understand for both accounting and nonaccounting majors. (MH)

46 CFR 403.100 - Applicability of system of accounts and reports.

Science.gov (United States)

2010-10-01

... accordance with the guidelines of the Generally Accepted Accounting Principles (GAAP) issued by the Financial Accounting Standards Board. These guidelines are available by writing to the Director, Great Lakes Pilotage... PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.100 Applicability of system of accounts and reports. Each...

12 CFR 211.45 - Accounting for fees on international loans.

Science.gov (United States)

2010-01-01

... accordance with generally accepted accounting principles. [Reg. K, 68 FR 1159, Jan. 9, 2003] Interpretations ... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Accounting for fees on international loans. 211... Accounting for fees on international loans. (a) Restrictions on fees for restructured international loans. No...

International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia

OpenAIRE

Yusrina, Hasyyati; Mukhtaruddin, Mukhtaruddin; Fuadah, Luk Luk; Sulong, Zunaidah

2017-01-01

The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior standard that is the Generally Accepted Accounting Principles (GAAP) to better reflect the overall quality of company’s performance. Therefore, the IFRS convergence is expected to improve the reliability of financial reporting by limiting opportun...

Principles of Public School Accounting. State Educational Records and Reports Series: Handbook II-B.

Science.gov (United States)

Adams, Bert K.; And Others

This handbook discusses the following primary aspects of school accounting: Definitions and principles; opening the general ledger; recording the approved budget; a sample month of transactions; the balance sheet, monthly, and annual reports; subsidiary journals; payroll procedures; cafeteria fund accounting; debt service accounting; construction…

In pursuit of a foundational accountancy philosophy

Directory of Open Access Journals (Sweden)

P. Buys

2008-07-01

Full Text Available Recent accounting history is characterised by many developments, including several high-profile corporate failures, such as Enron, Parmalat and even Saambou, as well as major developments in financial reporting standards, such as the broadbased acceptance of international financial reporting standards and the convergence efforts between the UK-based International Accounting Standards Board and the US-based Financial Accounting Standards Board. As a result, long-accepted accounting assumptions are being challenged in favour of new principles and practices. Furthermore, in academic circles the scientific foundation of accounting is being questioned. At many universities, limited education is taking place in the underlying theory and philosophy of accounting in favour of teaching prospective accountants how to pass difficult professional exams. Seen against this backdrop, a reconsideration of the objectives and purpose of accountancy may be overdue. This article attempts to illuminate the intrinsic assumptions and objectives of accountancy, seen in the light of modern-day accounting issues and developments.

An Empirical Investigation of Clicker Technology in Financial Accounting Principles

Science.gov (United States)

Marshall, Leisa L.; Varnon, Anthony W.

2012-01-01

The effects of clicker-use and active learning classroom activities on student performance in financial accounting principles were examined. A repeated measure design was used to compare performance on four exams between a clicker group and a non-clicker group, after controlling for GPA and age. A matched-pairs t-test was used to compare the…

Foreign Military Loan Liquidating Account Financial Statements for FY 1992

National Research Council Canada - National Science Library

Hendricks, Nancy

1993-01-01

The overall objective of the audit was to determine whether the FMLLA financial statements for FY 1992 are presented fairly in accordance with generally accepted accounting principles as implemented...

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

Science.gov (United States)

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 and...

Testing the violation of conservatism accounting principle. Case study on Romanian listed entities

Directory of Open Access Journals (Sweden)

Bunget Ovidiu Constantin

2015-12-01

Full Text Available From the beginning of the debates regarding the conservatism principle, the concept experienced a significant development. As it is one of the most controversial and violated accounting principle, we started to seek how can we help one of the auditor’s challenge in the audit mission: to identify and evaluate the risks from the financial statement level. The most affected accounting principle in Romania is the conservatism principle. After a long time of debates, it was stated that the conservatism principle, considered to be complementary to the “fair view” concept, which means that financial reports shall be required to submit information so impartial and in such a manner as to enable the reader to understand them clearly. Considered as a risk that should be identified, this study demonstrates a relationship between the violation of the conservatism principle and the analysis of the financial indicators, such as: Long-Term-Debt-to-Equity Ratio; Debt-to-Equity Ratio; Global Solvency Ratio; Operating Margin Ratio; Current Finance Ratio; Period of Activity Indicator and Auditor Indicator. Based on a quantitative method, this analyze was realized through three econometric model performed on annual financial statements of the companies from Bucharest Stock Exchange. After validating the sample and analyzing the factorial variables, we selected the best model: the probit model. In conclusion, as can be seen in the paper, the econometric function is efficient, reliable and can be applied to assess the risk likelihood for violating the conservatism principle by a Romanian company.

32 CFR 37.625 - What cost principles or standards do I require for for-profit participants?

Science.gov (United States)

2010-07-01

... research and development activities under the Generally Accepted Accounting Principles (see Statement of Financial Accounting Standards Number 2, “Accounting for Research and Development Costs,” October 1974 1... participants themselves or by non-Federal sponsors). 1 Copies may be obtained from the Financial Accounting...

The Effect of International Financial Reporting Standards Convergence on U. S. Accounting Curriculum

Science.gov (United States)

Bates, Homer L.; Waldrup, Bobby E.; Shea, Vincent

2011-01-01

Major changes are coming to U.S. financial accounting and accounting education as U. S. generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) converge within the next few years. In 2008, the U.S. Securities and Exchange Commission (SEC) published a proposed "road map" for the potential…

25 CFR 115.702 - What specific sources of money will be accepted for deposit into a trust account?

Science.gov (United States)

2010-04-01

... Information § 115.702 What specific sources of money will be accepted for deposit into a trust account? We... 25 Indians 1 2010-04-01 2010-04-01 false What specific sources of money will be accepted for deposit into a trust account? 115.702 Section 115.702 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE...

Improving Science Education through Accountability Relationships in Schools.

Science.gov (United States)

Wildy, Helen; Wallace, John

1997-01-01

Presents a contrast between bureaucratic and professional models of accountability and their impact on the science education enterprise. Topics include improving performance, climate of trust, principles and consequences, demonstrating acceptance of responsibilities, and feedback. Concludes that it is necessary to develop the skills and processes…

Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1)

Science.gov (United States)

2016-03-01

information accurately and in conformance with Generally Accepted Accounting Principles , to comply with Congressional requirements of the Chief Financial ...2016 Major Automated Information System Annual Report Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1) Defense...Phone: 937-257-2714 Fax: DSN Phone: 787-2714 DSN Fax: Date Assigned: August 17, 2015 Program Information Program Name Defense Enterprise Accounting

Evaluating accounting information systems that support multiple GAAP reporting using Normalized Systems Theory

NARCIS (Netherlands)

Vanhoof, E.; Huysmans, P.; Aerts, Walter; Verelst, J.; Aveiro, D.; Tribolet, J.; Gouveia, D.

2014-01-01

This paper uses a mixed methods approach of design science and case study research to evaluate structures of Accounting Information Systems (AIS) that report in multiple Generally Accepted Accounting Principles (GAAP), using Normalized Systems Theory (NST). To comply with regulation, many companies

77 FR 75689 - Public Company Accounting Oversight Board; Order Granting Approval of Proposed Rules on Auditing...

Science.gov (United States)

2012-12-21

... financial information within generally accepted accounting principles that have been discussed with... the person(s) identified by the auditor as responsible for overseeing the accounting and financial...-making authority and responsibility to oversee the accounting and financial reporting processes of the...

Considerations for sampling nuclear materials for SNM accounting measurements

International Nuclear Information System (INIS)

Brouns, R.J.; Roberts, F.P.; Upson, U.L.

1978-01-01

This report presents principles and guidelines for sampling nuclear materials to measure chemical and isotopic content of the material. Development of sampling plans and procedures that maintain the random and systematic errors of sampling within acceptable limits for SNM accounting purposes are emphasized

The Relative Performance of Female and Male Students in Accounting Principles Classes.

Science.gov (United States)

Bouillon, Marvin L.; Doran, B. Michael

1992-01-01

The performance of female and male students in Accounting Principles (AP) I and II was compared by using multiple regression techniques to assess the incremental explanatory effects of gender. Males significantly outperformed females in AP I, contradicting earlier studies. Similar gender of instructor and student was insignificant. (JOW)

77 FR 65139 - Designation of Low-Income Status; Acceptance of Secondary Capital Accounts by Low-Income...

Science.gov (United States)

2012-10-25

...-Income Status; Acceptance of Secondary Capital Accounts by Low-Income Designated Credit Unions AGENCY... amend its low-income credit unions regulation by extending the time credit unions have to accept a low- income designation. Under the current rule, an FCU that has received notification from NCUA that it...

78 FR 4030 - Designation of Low-Income Status; Acceptance of Secondary Capital Accounts by Low-Income...

Science.gov (United States)

2013-01-18

...-Income Status; Acceptance of Secondary Capital Accounts by Low-Income Designated Credit Unions AGENCY... amending its low-income credit unions regulation by extending the time period in which a federal credit union (FCU) may accept a low-income designation. Under the current rule, an FCU that receives notice...

76 FR 14110 - Order Regarding Review of FASB Accounting Support Fee for 2011 Under Section 109 of the Sarbanes...

Science.gov (United States)

2011-03-15

... recognize, as generally accepted for purposes of the securities laws, any accounting principles established... policy statement concluding that the Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting Foundation (``FAF''), satisfied the criteria for an accounting standard...

Facility level SSAC for model country - an introduction and material balance accounting principles

International Nuclear Information System (INIS)

Jones, R.J.

1989-01-01

A facility level State System of Accounting for and Control of Nuclear Materials (SSAC) for a model country and the principles of materials balance accounting relating to that country are described. The seven principal elements of a SSAC are examined and a facility level system based on them discussed. The seven elements are organization and management; nuclear material measurements; measurement quality; records and reports; physical inventory taking; material balance closing; containment and surveillance. 11 refs., 19 figs., 5 tabs

International harmonization of accounting demands a new approach to accounting education

Directory of Open Access Journals (Sweden)

Milana Otrusinová

2013-01-01

Full Text Available Accounting and financial reporting are valuable sources of information about the financial position and performance of a company. The development of the international capital market have brought needs for international, globally valid and acknowledged accounting norms. Currently, the IFRS are used in agreement with the European Commission directive for the elaboration of financial statements of companies which are issued by securities; the other entities continue using national generally accepted accounting principles (GAAP. As the number of companies which apply the GAAP is predominant, the basis of the education of future accounting professionals is formed. However, this situation has to be changed because of the potential expansion of harmonization into a further group of companies (small and medium sized entities and also because of the increasing international cooperation among companies. Accountants should gain knowledge about all concepts of accounting – specialization narrowed down to national GAAP is limiting, as has been confirmed by recruitment agencies. The aim of the paper is to analyse the needs of accounting education in the current situation in compliance with the development trends of this field.

ACCOUNTING – THE REZULT OF A COMPROMISE BETWEEN EXPECTATIONS AND EXIGENCIES

Directory of Open Access Journals (Sweden)

Mihaela TULVINSCHI

2017-12-01

Full Text Available Current concerns in the field of accounting are circumscribed to the need to perfect a unanimously accepted accounting language to be included in the application, as uniformly as possible, of the principles and accounting treatments as a basis in making financial statements. This approach is complicated and implies an extraordinary dynamics. The objective of the article is to investigate whether, in the current economic environment, accounting is able to issue an objective message to meet the expectations and exigencies of all users of financial information. Accounting can provide only a single representation of reality, and the information produced by accounting can only be a compromise between the respect for accounting principles and the care for reflecting economic reality. Accounting is an information system that quantifies, processes and transmits financial information about an economic entity. It establishes the link between economic activities and decision-makers.

Role and importance of accounting and audit in corporate governance

Directory of Open Access Journals (Sweden)

Lovre Ivan

2014-01-01

Full Text Available The current economic crisis and the financial scandals of the early XXI century led to the discrediting and compromising the accounting and auditing profession. The assumption of efficient growth and development of a company is an introduction of corporate governance and protection of the interests of creditors. In order to regain public confidence in financial reporting, it is necessary to examine the role of accounting and auditing profession and align it with international standards. It is necessary to take into account The OECD Principles of Corporate Governance, which are accepted by all international financial and accounting organizations, with the aim of rehabilitation of confidence in the audit. Taking into account The OECD Principles, it becomes necessary for accounting and auditing practices to be directed towards the fulfillment of the basic role of protecting the interests of stakeholders and providing information for the functioning of the administration.

POSSIBILITIES TO CORRECT ACCOUNTING ERRORS IN THE CONTEXT OF COMPLYING WITH THE OPENING BALANCE SHEET INTANGIBILITY PRINCIPLE

Directory of Open Access Journals (Sweden)

PALIU – POPA LUCIA

2017-12-01

Full Text Available There are still different views on the intangibility of the opening balance sheet at global level in the process of convergence and accounting harmonization. Fnding a total difference between the Anglo-Saxon accounting system and that of the Western European continental influence, in the sense that the former is less rigid in regard with the application of the principle of intangibility, whereas that of mainland inspiration apply the provisions of this principle in its entirety. Looking from this perspective and taking into account the major importance of the financial statements that are intended to provide information for all categories of users, ie both for managers and users external to the entity whose position does not allow them to request specific reports, we considered useful to conduct a study aimed at correcting the errors in the context of compliance with the opening balance sheet intangibility principle versus the need to adjust the comparative information on the financial position, financial performance and change in the financial position generated by the correction of the errors in the previous years. In this regard, we will perform a comparative analysis of the application of the intangibility principle both in the two major accounting systems and at international level and we will approach issues related to the correction of the errors in terms of the main differences between the provisions of the continental accounting regulations (represented by the European and national ones in our approach, Anglo-Saxon and those of the international referential on the opening balance sheet intangibility.

Study on the Application of the Prudence Principle in Accounting of Credit Institutions

Directory of Open Access Journals (Sweden)

Riana Iren RADU

2014-08-01

Full Text Available With effect from 1 January 2012, according to The NATIONAL BANK of ROMANIA No. 27/2010, International Financial reporting standards (IFRS have become the basis of the accounting system used by credit institutions in Romania. In this context, the regulatory framework relating to the adjustments for impairment of financial assets other than loans and securities is given by IAS39 and IAS 37. In this paper I propose to develop a study on the application of the prudence principle in accounting of credit institutions, a study, which will be the main issues of taxation and accounting implementation of prudent credit institutions.

Tax depreciation versus accounting depreciation in Romania after joining the European Union

OpenAIRE

Trifan, A.; Anton, C.

2010-01-01

In order to give a true and fair view, accounting should be led by its own principles, without being distorted by value adjustments for taxation purposes. To achieve this goal, accounting must be separated from taxation, i.e., the tax recognition of the magnitude of some expenditure should not be subject to their impact on accounting. Although formally accepted, the disconnection of taxation from accounting continues to experience difficulties. But a certain progress can be detected. The regi...

The Impact of International Financial Reporting Standards on Accounting Curriculum in the United States

Science.gov (United States)

Yallapragada, RamMohan R.; Toma, Alfred G.; Roe, C. William

2011-01-01

According to the time line presently specified by the Securities and Exchange Commission (SEC), business firms in the United States (US) should switch from the existing US accounting reporting guidelines of the Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) by the year 2014. The US business…

A Comparison of Traditional and Blended Learning in Introductory Principles of Accounting Course

Science.gov (United States)

Du, Chan

2011-01-01

This paper examines whether a blended course that introduces lower-level education online learned by students before they come into class and after class online assignments and online discussions enhances student performance for an introductory principles of accounting course over the period 2009-2010. The blended course design includes (1)…

77 FR 75259 - Joint Report: Differences in Accounting and Capital Standards Among the Federal Banking Agencies...

Science.gov (United States)

2012-12-19

... consistent with U.S. generally accepted accounting principles. There were no significant differences in...] FEDERAL RESERVE SYSTEM FEDERAL DEPOSIT INSURANCE CORPORATION Joint Report: Differences in Accounting and... submit an annual report to the Committee on Financial Services of the U.S. House of Representatives and...

Solving Accounting Problems: Differences between Accounting Experts and Novices.

Science.gov (United States)

Marshall, P. Douglas

2002-01-01

Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…

Some Determinants of Student Performance in Principles of Financial Accounting (II) – Further Evidence from Kuwait

OpenAIRE

Khalid, Abdulla A.

2012-01-01

The purpose of this study was to perform an empirical investigation of the influence of select factors on the academic performance of students studying Principles of Financial Accounting (II). This study attempts to fill some of the gaps in the existing local and regional accounting education literature and to provide comparative evidence for the harmonization of international accounting education. A stepwise regression model using a sample of 205 students from the College of B...

Application of Problem Based Learning ((PBL) in a Course on Financial Accounting Principles

Science.gov (United States)

Manaf, Nor Aziah Abdul; Ishak, Zuaini; Hussin, Wan Nordin Wan

2011-01-01

Purpose: This paper aims to share experiences in teaching a Financial Accounting Principles course using a hybrid problem based learning (PBL) method. The three specific objectives of this paper are to document how the PBL project for this course was developed and managed in class, to compare the academic performance of PBL students with non-PBL…

Inventory Accounts on the Financial Statements of the Defense Logistics Agency Business Areas of the Defense Business Operations Fund for FY 1993

National Research Council Canada - National Science Library

Young, Shelton

1994-01-01

The objectives of the audit were to: Determine whether the inventory accounts on the FY 1993 financial statement of the Fund are presented fairly in accordance with generally accepted accounting principles, Evaluate the internal control...

A Mutual Acculturation Model of Multicultural Campus Climate and Acceptance of Diversity

Science.gov (United States)

Simmons, Samantha; Wittig, Michele A.; Grant, Sheila K.

2010-01-01

This study examines the relationship between college students’ perceptions of their campus’ multicultural climate and their acceptance of racial/ethnic diversity. A two-mediator model, based on acculturation principles, was successfully fit to survey data from 434 college students of diverse racial/ethnic heritage. Results showed that valuing positive interactions with members of ethnocultural groups other than one’s own is a positive mediator and strength of ethnocultural identity is a (much less important) negative mediator of the relationship between student perceptions of multicultural campus programming and personal acceptance of diverse racial/ethnic groups. Furthermore, each mediator independently contributed to the prediction of such acceptance. Overall, the model accounts for about 25% of the variance in acceptance of diversity and was a better fit to the data than a reverse path model. Follow-up analyses, separately by ethnic group, showed that perceptions of campus programming predicted acceptance of diversity for the White subsample, but not for the Latino subsample. Nevertheless, the two acculturation-related constructs were important for both groups, with the model accounting for 28% and 24% of their respective variances in acceptance of diversity. Practical implications are drawn. PMID:21058809

Tax depreciation versus accounting depreciation in Romania after joining the European Union

Directory of Open Access Journals (Sweden)

Trifan, A.

2010-12-01

Full Text Available In order to give a true and fair view, accounting should be led by its own principles, without being distorted by value adjustments for taxation purposes. To achieve this goal, accounting must be separated from taxation, i.e., the tax recognition of the magnitude of some expenditure should not be subject to their impact on accounting. Although formally accepted, the disconnection of taxation from accounting continues to experience difficulties. But a certain progress can be detected. The regime of the expenditure with tax depreciation of the fixed assets is an example of separating accounting from taxation.

Managerial Accounting Principles and Cost Calculation Used by Economic Entities in the Coal Mining Industry

OpenAIRE

Boca (Rakos) Ileana – Sorina; Vatasoiu Cristian Ionel

2011-01-01

Considering the specialized work in managerial accounting, this paper aims to show which cost calculation principles are actually applied in the coal mining industry today. The methodology used in this scientific approach is of qualitative nature, using the following methods: direct observation and interview.

Property, Plant, and Equipment Accounts on the Financial Statements of the Defense Logistics Agency Business Areas of the Defense Business Operations Fund for FY 1993

National Research Council Canada - National Science Library

Young, Shelton

1994-01-01

... with generally accepted accounting principles. We were also to evaluate the internal control structure for the accounts and to assess compliance with applicable laws and regulations for those transactions and events that have a...

General principles of radiotherapy

International Nuclear Information System (INIS)

Easson, E.C.

1985-01-01

The daily practice of any established branch of medicine should be based on some acceptable principles. This chapter is concerned with the general principles on which the radiotherapy of the Manchester school is based. Though many radiotherapists in other centres would doubtless accept these principles, there are sufficiently wide differences in practice throughout the world to suggest that some therapists adhere to a fundamentally different philosophy. The authors believe it is important, especially for those beginning their formal training in radiotherapy, to subscribe to an internally consistent school of thought, employing methods of treatment for each type of lesion in each anatomical site that are based on accepted principles and subjected to continuous rigorous scrutiny to test their effectiveness. Not only must each therapeutic technique be evaluated, but the underlying principles too must be questioned if and when this seems indicated. It is a feature of this hospital that similar lesions are all treated by the same technique, so long as statistical evidence justifies such a policy. All members of the staff adhere to the accepted policy until or unless reliable reasons are adduced to change this policy

Muhasebe, Denetim ve Bağımsız Denetimin Gerekliliği = The Importance of Audit and Independent Audit in Accounting

Directory of Open Access Journals (Sweden)

Murat ERDOĞAN

2002-01-01

Full Text Available Development and growth in a country depends on success of organizations which are constituted by the citizens of that country. Organizations' success depends on a sound accounting and auditing mechanism in the country, and technical background of accounting and auditing system. In the absence of accounting and auditing system, we can't expect to have it has a strong law pattern, system and technique. Accounting is responsible to put in order numeral records of organizations and associations economic activities as appropriate and coherent with General Accepted Accounting Principles (GAAP. As for auditing is a sistematic work which searches as neutral with its evidences weather true nature of economic events are included in registrations belong to General Accepted Accounting Principles and related law then bring a conclusion and last approve it. It's very important to be registered the tax evasion and unregistered economy which are important diffuculties to progress of countries. It can be by fine operated accounting pattern and its effective auditing. As for effectiveness of audit can be provide by independence of audit, independent audit.

Defense Finance and Accounting Service Work on the FY 1993 Air Force Defense Business Operations Fund Financial Statements

National Research Council Canada - National Science Library

Rau, Russell

1995-01-01

... fairly in accordance with accepted accounting principles. The objective was revised to correspond with the incremental audit approach that DoD audit organizations were using for the Defense Business Operations Fund' 5 financial statements...

The importance of accounting principles in the accounting profession

OpenAIRE

Daniela Raluca Patrascu

2014-01-01

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

The Uniform Cost Accounting System and Stabilized Rates at Anniston Army Depot, Anniston, Alabama.

Science.gov (United States)

1985-12-01

Requirements DoD Department of Defense EIMDR End Item Materiel Data Record - FY Fiscal Year 9 *4N GAAP Generally Accepted Accounting Principles GAE...EXPLANATION: THE VARIANCE IS MAINLY THE RESULT OF LBDA ADP CO ST PROGRAMMED IN MARK AS GAE INSTEAD OF BOCIE AN4D (RPMA) DEPRECIATION PROGRAMMED AS

会计准则模式、会计专业能力与盈余管理行为%Accounting Principle Mode, Accounting Professional Ability and the Earnings Management Behavior

Institute of Scientific and Technical Information of China (English)

叶陈刚; 徐伟; 冯银波

2016-01-01

本文依据会计准则制定的两种基本模式，分析中国会计准则（CAS）新修订后的实际应用效果差异及经济后果。会计人员（管理层）的专业判断和决策能力是会计原则的应用和执行关键性因素，合理专业地运用职业判断是高质量财务报告信息质量的根本保证。有效甄别专业判断行为和管理层盈余操纵经济交易事项和报表数据行为，还原经济事项实质，提供高质量信息，减少会计专业能力对会计原则的滥用和误判。为会计准则制定机构洞察会计原则的效果状况、修订完善提供参考。%The article introduces two basic mode of accounting principle setting, and analysis the actual application effect and economic consequences after Chinese Accounting Standards (CAS) was revised. Accounting professional judgment and decision making of accounting personnel (management) executing are the key factors of accounting principles application, and the reasonable use of professional judgment is a fundamental guarantee of high quality financial reporting information. All these require to effectively identify professional judgment behavior and earning management that manipulate economic transactions and report data, to restore economic essence, to provide high quality information, and to reduce accounting principles’ miscalculation or abuse of accounting professional ability. Insight into the effect of accounting principles for accounting standard setting institutions provides reference to revise and perfect accounting standard.

Fair Value and the Missing Correspondence between Accounting and Auditing

DEFF Research Database (Denmark)

Liempd, Dennis van; Jeppesen, Kim Klarskov

. The second turning point is from historical cost to fair values, which changes the ontological premises of accounting thought in the direction of ontological subjectivity. This has profound consequences for auditing, which so far has failed to develop new epistemic criteria to deal with fair value accounting’s......The paper outlines the history of accounting and auditing thought, demonstrating how auditing has had an isomorphic relationship with accounting throughout most of its history. We focus this history on two turning points. The first is the turn from reporting the truth to reporting in accordance...... with Generally Accepted Accounting Principles, which occurred in the 1960s as a result of the politicization of accounting standard setting. We argue that auditing adapted to this change by establishing a conceptual framework based on checking the correspondence between assertions and established criteria...

Lean accounting – as a future accounting system

Directory of Open Access Journals (Sweden)

M.V. Koryagin

2017-12-01

Full Text Available The historical development of lean accounting is researched. The comparison of lean accounting and accounting is carried out. The article determines the lean accounting basic principles, which are the basis for the selection of main ten steps of upgrading to the system of lean accounting: the evaluation of the current situation and the expected development prospects of the enterprise; the development of the principles of implementing lean accounting; the determining the production parameters and methodology of the economic model construction; the organization of lean manufacturing environment and reducing most of the stock; the determining the flow of value creation; the rejection of variable accounting and reverse cancellation of all labor costs and the cost of materials; the rejection of tracking stocks and assign of the costs directly to the costs of sales when occurred; the definition of client-targeted spending; the relationship with suppliers and automation of the accounts payable; the relationship with customers and automation of the payments received.

Muhasebenin Uluslararası Harmonizasyonu ve İlke Bazlı Muhasebe Anlayışına Yöneliş(International Harmonization of Accounting and The Drift Towards A Principle-Based Accounting Approach)

OpenAIRE

Ali İhsan AKGÜN

2012-01-01

Globalization resulted in the entrance of enterprises into the capital market without any obstacle; globalization of accounting and thus; revealed the obligation of creating an internationally-accepted common accounting standards and harmonizing them. Turkish Code of Commerce (TCC) No. 6102 obliges all the enterprises to comply with the Turkish Accounting Standards and Turkish Financial Reporting Standards (TAS/TFRS). As a result, correctly understanding the financial position, financial perf...

46 CFR 232.2 - General instructions.

Science.gov (United States)

2010-10-01

... accepted accounting principles. All contractors shall conform their accounting policies to generally accepted accounting principles (promulgated by the Financial Accounting Standards Board of the American... reports in the prescribed formats and is consistent with generally accepted accounting principles. (c...

19 CFR 10.784 - Verification and justification of claim for preferential treatment.

Science.gov (United States)

2010-04-01

... accounting principles. When conducting a verification of origin to which Generally Accepted Accounting Principles may be relevant, CBP will apply and accept the Generally Accepted Accounting Principles applicable...

19 CFR 10.824 - Verification and justification of claim for preferential treatment.

Science.gov (United States)

2010-04-01

... accounting principles. When conducting a verification of origin to which Generally Accepted Accounting Principles may be relevant, CBP will apply and accept the Generally Accepted Accounting Principles applicable...

Pseudo-potential method for taking into account the Pauli principle in cluster systems

International Nuclear Information System (INIS)

Krasnopol'skii, V.M.; Kukulin, V.I.

1975-01-01

In order to take account of the Pauli principle in cluster systems (such as 3α, α + α + n) a convenient method of renormalization of the cluster-cluster deep attractive potentials with forbidden states is suggested. The renormalization consists of adding projectors upon the occupied states with an infinite coupling constant to the initial deep potential which means that we pass to pseudo-potentials. The pseudo-potential approach in projecting upon the noneigenstates is shown to be equivalent to the orthogonality condition model of Saito et al. The orthogonality of the many-particle wave function to the forbidden states of each two-cluster sub-system is clearly demonstrated

Principles for assessing disease management outcomes.

Science.gov (United States)

Fitzner, Karen; Sidorov, Jaan; Fetterolf, Don; Wennberg, David; Eisenberg, Edward; Cousins, Michael; Hoffman, Joel; Haughton, John; Charlton, Warwick; Krause, David; Woolf, Allen; Mcdonough, Kenneth; Todd, Warren; Fox, Kathe; Plocher, David; Juster, Iver; Stiefel, Matt; Villagra, Victor; Duncan, Ian

2004-01-01

Disease management (DM) is rapidly becoming an important force in the late 20th and early 21st century as a strategy for managing the chronic illness of large populations. Given the increasing visibility of DM programs, the clinical, economic and financial impact of this support are vital to DM program accountability and its acceptance as a solution to the twin challenges of achieving affordable, quality health care. Measuring and reporting outcomes in DM is difficult. DM programs must adapt to local market conditions and customer desires, which in turn limits generalizability, and still account for the overlapping/interlocking/multifaceted nature of the interventions included in any DM program. The Disease Management Association of America convened a Steering Committee to suggest a preferred approach, not a mandated or standardized approach for DM program evaluation. This paper presents the Steering Committee's "Consensus Statement" and "Guiding Principles" for robust evaluation.

CONSIDERATIONS ON THE TREATMENT OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION AT THE INTERNATIONAL LEVEL AND IN VARIOUS NATIONAL ACCOUNTING SYSTEMS

Directory of Open Access Journals (Sweden)

Ionela Cristina Breahna Pravat

2014-07-01

Full Text Available The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks represent the documents by means of which these quality criteria are established. At a worldwide level, there are more international or national organisms that have an important role in the elaboration of accounting standards in general and more specifically in the formulation of qualitative characteristics of financial reporting. We find two important ones among them, and these are: International Accounting Standards Board, which creates and promotes International Financial Reporting Standards (IFRS, and Financial Accounting Standards Board, which elaborates Generally Accepted Accounting Principles (US GAAP. However, at the level of each country a standardizing authority decides the rules for producing the financial reports and the qualitative characteristics that must be respected by the information contained in these documents. In this context, this paper aims to present a few general considerations concerning the treatment of the qualitative characteristics of the financial-accounting information in different accounting systems, such as the American one, or the British, French, German, Romanian ones, with insistence on the international approach to qualitative characteristics.

Harmonisation of agricultural accounting

Directory of Open Access Journals (Sweden)

Jaroslav Sedláček

2007-01-01

Full Text Available This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.

75 FR 50695 - Dominican Republic-Central America-United States Free Trade Agreement

Science.gov (United States)

2010-08-17

... revised to capitalize the first letter in each of the words ``generally accepted accounting principles... ``generally accepted accounting principles'', consistent with the manner in which those words are used... ``generally accepted accounting principles'' and adding, in their place, the words ``Generally Accepted...

19 CFR 10.470 - Verification and justification of claim for preferential treatment.

Science.gov (United States)

2010-04-01

... accounting and financial records, information relating to the place of production, the number and...) Applicable accounting principles. When conducting a verification of origin to which Generally Accepted Accounting Principles may be relevant, CBP will apply and accept the Generally Accepted Accounting Principles...

75 FR 79921 - Fall 2010 Unified Agenda

Science.gov (United States)

2010-12-20

... securitizations that would be affected by recent changes to generally accepted accounting principles. In effect... generally accepted accounting principles in effect prior to November 15, 2009. The transitional safe harbor... conditions for sale accounting treatment under generally accepted accounting principles as [[Page 79923...

19 CFR 10.616 - Verification and justification of claim for preferential tariff treatment.

Science.gov (United States)

2010-04-01

.... (b) Applicable accounting principles. When conducting a verification of origin to which Generally Accepted Accounting Principles may be relevant, CBP will apply and accept the Generally Accepted Accounting Principles applicable in the country of production. ...

Accounting Principles and Financial Statements.

Science.gov (United States)

Robinson, Daniel D.

1973-01-01

This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

Financial Accounting Constitution or its Referential Matrix

Directory of Open Access Journals (Sweden)

Niculae Feleaga

2006-07-01

Full Text Available Using a simplified approach it may be stated that the financial accounting theoretical framework is structured on three levels. At the first level, reference is made to the accounting objectives. These objectives are fundamental for the theoretical framework. At the second level, we find the accounting information characteristics and explicit mentions about the headings of financial statements. The mentioned characteristics of accounting information represent the basic issues for ensuring its utility. The headings represent the main categories of elements disclosed in the financial statements, like assets and liabilities – these two elements’ definitions brought radical changes both in the accounting thinking and practices. Overall, the second level’s components represent the basis for building the practice directives as a matter of recognition (identification and measurement (evaluation. Inside the third level, the recognition and measurement directives are being detailed, which will be further used by the accounting specialist in order to identify and apply the accounting standards. These two directives enclose postulates, principles and restrictions. Such specifications prove to be useful whenever precise answers must be given to relative financial information issues. Usually, it is accepted that the theoretical framework, also called the accounting framework is the standard-setting, metaphorically speaking is actually the constitution of financial accounting, or in other words, its reference matrix.

19 CFR 10.550 - Verification and justification of claim for preferential treatment.

Science.gov (United States)

2010-04-01

... may agree. (b) Applicable accounting principles. When conducting a verification of origin to which Generally Accepted Accounting Principles may be relevant, CBP will apply and accept the Generally Accepted Accounting Principles applicable in the country of production. ...

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

Science.gov (United States)

Laux, Judith A.

2007-01-01

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

实施新医院财会制度的困惑与思考%THE IMPLEMENTATION OF NEW HOSPITAL FINANCIAL AND ACCOUNTING PRINCIPLE IN THE HOSPITAL FINANCIAL MANAGEMENT AND ACCOUNTING PRACTICE

Institute of Scientific and Technical Information of China (English)

冯欣

2014-01-01

从医院财务管理和会计实务出发，分析了执行新医院财务、会计制度的疑点和难点，以期为完善医院财会制度建设提供一些参考。%The article analyzes the implementation of the new hospital financial and accounting principle in the hospi-tal financial management and accounting practice, in order to provide some reference for perfecting hospital accounting system construction.

Computer simulation as a teaching aid in pharmacy management--Part 1: Principles of accounting.

Science.gov (United States)

Morrison, D J

1987-06-01

The need for pharmacists to develop management expertise through participation in formal courses is now widely acknowledged. Many schools of pharmacy lay the foundations for future management training by providing introductory courses as an integral or elective part of the undergraduate syllabus. The benefit of such courses may, however, be limited by the lack of opportunity for the student to apply the concepts and procedures in a practical working environment. Computer simulations provide a means to overcome this problem, particularly in the field of resource management. In this, the first of two articles, the use of a computer model to demonstrate basic accounting principles is described.

Annual Reviews of User Accounting Controls for the Washington Headquarters Services Allotment Accounting System

National Research Council Canada - National Science Library

1996-01-01

The purpose of annual accounting system reviews is to determine whether DoD accounting systems are in compliance with accounting principles, standards, and related accounting requirements established...

RESEARCH ON THE INTERNATIONAL ACCOUNTING HARMONIZATION PROCESS

Directory of Open Access Journals (Sweden)

Tatiana Danescu

2016-12-01

Full Text Available During the last decades, the need of harmonization of the financial reporting frameworks has become more acute, mostly because the capital markets are not restricted anymore by country borders and capital movement has outlined the phenomenon of globalization and internationalism. A significant step in harmonizing the financial reporting was done in the process of normalization through different sets of rules and principles, recognized and applied in many states are the International Financial Reporting Standards (IFRS. The process of international recognition of these standards continues along with conceptual development which is based on epistemological research on specific markets, industries, economies open to international capital flows. In this context it becomes of interest to identify and understand generally accepted and applied accounting elements which carry forward the accounting harmonization process along with factors and circumstances that create diversity in nationally applied financial reporting frameworks.

Zasada podwójnego skutku i zasada moralnej symetrii a kwestia legalizacji eutanazji [Principles of Double Effect and Moral Symmetry and Legalization of Euthanasia

Directory of Open Access Journals (Sweden)

Wacław Janikowski

2013-06-01

Full Text Available In this essay I scrutinize importance of Principles of Double Effect and MoralSymmetry in regard to the question of moral acceptance of euthanasia legalization.My conclusion is that although there is no substantially moral difference betweenpassive and active euthanasia, the problem of morally justifiable legalization ofeuthanasia is still not resolved. That is because some reasons suggest the possibilityof special discrepancy between moral acceptability of euthanasia in certain cases andmoral demand to preserve legal prohibition of euthanasia in general. In the paperI criticize the popular opinion that utilitarianism cannot account of why we giveweight to the question of moral permissibility of intentions. I claim that contraryto this false platitude utilitarianism can even accommodate practical relevance ofPrinciple of Double Effect, but not as a valid per se principle.

AccountAbility 1000: a new social standard for building sustainability

NARCIS (Netherlands)

Beckett, R.; Jonker, J.

2002-01-01

The pressing need to build common frameworks to redefine the performance and sustainability of organisations, has led to the development of a new standard, AccountAbility 1000 (AA1000). AA1000 is a quality framework that aims to make clear how principles of accountability and sustainability are

76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

Science.gov (United States)

2011-02-16

... Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References AGENCIES... Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial... Accounting Principles (GAAP) (``Codification of GAAP''). DATES: Interested parties should submit written...

76 FR 16345 - Net Worth and Equity Ratio

Science.gov (United States)

2011-03-23

... acquisition must be measured under generally accepted accounting principles as referenced in the Act. 12 U.S.C... equity or member interest in the acquirer. Generally accepted accounting principles require this excess... generally accepted accounting principles. For low income-designated credit unions, net worth also includes...

In acceptance we trust? Conceptualising acceptance as a viable approach to NGO security management.

Science.gov (United States)

Fast, Larissa A; Freeman, C Faith; O'Neill, Michael; Rowley, Elizabeth

2013-04-01

This paper documents current understanding of acceptance as a security management approach and explores issues and challenges non-governmental organisations (NGOs) confront when implementing an acceptance approach to security management. It argues that the failure of organisations to systematise and clearly articulate acceptance as a distinct security management approach and a lack of organisational policies and procedures concerning acceptance hinder its efficacy as a security management approach. The paper identifies key and cross-cutting components of acceptance that are critical to its effective implementation in order to advance a comprehensive and systematic concept of acceptance. The key components of acceptance illustrate how organisational and staff functions affect positively or negatively an organisation's acceptance, and include: an organisation's principles and mission, communications, negotiation, programming, relationships and networks, stakeholder and context analysis, staffing, and image. The paper contends that acceptance is linked not only to good programming, but also to overall organisational management and structures. © 2013 The Author(s). Journal compilation © Overseas Development Institute, 2013.

Basic equations of quasiparticle-phonon model of nucleus with account of Pauli principle and phonons interactions in ground state

International Nuclear Information System (INIS)

Voronov, V.V.; Dang, N.D.

1984-01-01

the system of equations, enabling to calculate the energy and the structure of excited states, described by the wave function, containing one- and two-phon components was obtained in the framework of quasiparticlephonon model. The requirements of Pauli principle for two-phonon components and phonon correlation in the ground nucleus state are taken into account

25 CFR 115.704 - May we accept for deposit into a trust account retirement checks/payments or pension fund checks...

Science.gov (United States)

2010-04-01

... checks/payments or pension fund checks/payments even though those funds are not specified in § 115.702... May we accept for deposit into a trust account retirement checks/payments or pension fund checks.../payments or pension fund checks/payments or any funds from sources that are not identified in the table in...

The precautionary principle and/or risk assessment in World Trade Organization decisions: a possible role for risk perception.

Science.gov (United States)

Goldstein, Bernard; Carruth, Russellyn S

2004-04-01

Risk analysis has been recognized and validated in World Trade Organization (WTO) decision processes. In recent years the precautionary principle has been proposed as an additional or alternative approach to standard risk assessment. The precautionary principle has also been advocated by some who see it as part of postmodern democracy in which more power is given to the public on health and safety matters relative to the judgments of technocrats. A more cynical view is that the precautionary principle is particularly championed by the European Community as a means to erect trade barriers. The WTO ruling against the European Community's trade barrier against beef from hormone-treated cattle seemed to support the use of risk assessment and appeared to reject the argument that the precautionary principle was a legitimate basis for trade barriers. However, a more recent WTO decision on asbestos contains language suggesting that the precautionary principle, in the form of taking into account public perception, may be acceptable as a basis for a trade barrier. This decision, if followed in future WTO trade disputes, such as for genetically modified foods, raises many issues central to the field of risk analysis. It is too early to tell whether the precautionary principle will become accepted in WTO decisions, either as a supplement or a substitute for standard risk assessment. But it would undermine the value of the precautionary principle if this principle were misused to justify unwarranted trade barriers.

Measurement of Accountability Management of Village Funds

OpenAIRE

Yunita, Anggraeni; Christianingrum

2018-01-01

The purpose of this study is to measure the accountability of village funds management in Kabupaten Bangka. In relation to the Village Funds program which is a government program, the measurement of accountability of Village Funds management uses accountability principles consisting of Transparency, Liability, Controlling, Responsibility and Responsiveness which are the principles of accountability developed by the United Nations Development Program in measuring bureaucratic accountability. T...

Principles and methods of managerial cost-accounting systems.

Science.gov (United States)

Suver, J D; Cooper, J C

1988-01-01

An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports.

WHAT ON EARTH HAPPENED TO THE ACCOUNTING PROFESSION (ABSTRACT

Directory of Open Access Journals (Sweden)

Jerome J. DeRidder

2004-01-01

Full Text Available The Accounting Profession in the United States began with the 1896 NewYork Bill which provided for an examination to become a “Certified Public Accountant.”During this early period the professional accountant searched for the fairest presentation of financial data. The auditors responsibilities were not clearly defined nor were there any “Generally Accepted Principles.”Over the years, efforts were made to improve the level of financial reporting by the New York Stock Exchange, the Investment Bankers Association and by the Accounting Profession; however, they lacked authority to enforce their recommendations.Many times the profession was several criticized for their lack of uniform standards, relying upon precedent rather than using the scientific method and sometimes yielding to industry pressure on important issues. In 1956, Mr. Spacek, the managing partner of Arthur Anderson and Co. made a prophetic statement when at a commerce and industry luncheon he stated that the profession: “must wait for the CATASTROPHE — because we do not have a self-appraising profession.”Arthur Anderson and Co. no longer exists due to accounting fraud and irregularities. The Securities and Exchange Commission empowered by the SARBANES-OXLEY Act established a New Accounting Oversight Board Profession and they control the accounting Profession in the United States.

12 CFR 621.2 - Definitions.

Science.gov (United States)

2010-01-01

... accepted accounting principles means that body of conventions, rules, and procedures necessary to define accepted accounting practices at a particular time, as promulgated by the Financial Accounting Standards... profession in the United States. Generally accepted accounting principles include not only broad guidelines...

Applying the prudence principle in non-profit organizations and financial institutions

Directory of Open Access Journals (Sweden)

Milena Otavová

2011-01-01

Full Text Available The paper describes in detail the accounting principle of prudence in non-profit organizations and financial institutions. It defines its application in such organizations and based on comparison it evaluates the practical use of the prudence principle and its reflection in the accounting books. The main focus is on differences in applying the prudence principle that result from differences in the purpose activities and methods of asset management in these organizations. The practical application of the prudence principle in accounting consists mainly in the creation and use of provisions and impairments. These methods are defined by the Implementing Regulation to the Accounting Act No. 563/1991. The paper also provides tables where the creation and use of impairments and provisions in the above-mentioned organizations is compared with how business companies proceed in creating impairments and provisions. The key legislation standardizing accounting in the Czech Republic is the Accounting Act No. 563/1991, as amended, which stipulates the general accounting principles, the so-called accounting philosophy. The accounting is built around the general accounting principles, which are perceived as the pillars of accounting. Even though they are not stipulated in any particular law, they are legally enforceable and their ignorance can be sanctioned. The general accounting principles represent a set of rules to be observed in keeping the accounting books, preparing the accounting reports and submitting the accounting reports to users. The keystone accounting principle is the principle of true and fair refl ection of facts the essential goal of which is to report in the fi nancial statement actual assets and the fi nancial position of the accounting unit with an essential focus on reporting events that occurred during the accounting period with respect to their content.

Basis of accountability system

International Nuclear Information System (INIS)

Anon.

1981-01-01

The first part of this presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. The general concepts and principles of the accountability system are introduced. The second part of this presentation describes some basic concepts and techniques used in the model plant accounting system and relates them to US safeguards requirements. The specifics and mechanics of the model plant accounting system are presented in the third part. The purpose of this session is to enable participants to: (1) understand how the accounting system is designed to meet safeguards criteria for both IAEA and State Systems; (2) understand the principles of materials accounting used to account for element and isotope in the model plant; (3) understand how the computer-based accounting system operates to meet the above objectives

Managing the radiological risk: ALARA, a principle, an obligation, a state of mind

International Nuclear Information System (INIS)

Lefaure, C.

1995-01-01

According to the 1993 data published by French nuclear operators and by the Ionizing Radiations Protection Office (OPRI), only two workers have exceeded the maximum annual permissible dose of 50 mSv. However, the respect of dose limits is not a sufficient warranty to accept the ionizing radiations exposure risk. The ALARA (As Low As Reasonably Achievable) principle is a masterpiece of the radiological protection system. Its goal is to maintain the exposures as low as reasonably achievable taking into account the socio-economical constraints. In France, the application of this principle is as compulsory as the respect of dose limits. The proper management and optimization of radiological risk requires the motivation of everybody. (J.S.). 2 refs., 3 figs

The Impact of the Principles of Accounting Experience on Student Preparation for Intermediate Accounting

Science.gov (United States)

Carrington, Linda G.

2012-01-01

Both students and instructors alike will generally agree that intermediate accounting courses are among the most difficult and demanding in an accounting or finance curriculum, and perhaps even on the college campus. Intermediate accounting contains subject matter which requires a higher level of thinking and a greater ability to process prior…

Your accounts. Saving, investment, and mortgages after the budget.

Science.gov (United States)

Hepburn, P F

1984-06-01

The budget has caused a number of problems for the personal taxpayer, the investor, and the prospective mortgagee. Some accepted principles affecting decisions in any of these three areas may now have to be redefined. To reap the maximum from one's savings, doctors are now likely to dispense with their natural financial caution and invest in a more speculative manner than before. They should now be coerced into relying more heavily on stock brokers, accountants, and other financial experts. Under the present climate, those who remain conservative will undoubtedly miss out on an enormous amount of potential and, in the long run, suffer the consequences.

Principles versus procedures in making health care coverage decisions: addressing inevitable conflicts.

Science.gov (United States)

Sabik, Lindsay M; Lie, Reidar K

2008-01-01

It has been suggested that focusing on procedures when setting priorities for health care avoids the conflicts that arise when attempting to agree on principles. A prominent example of this approach is "accountability for reasonableness." We will argue that the same problem arises with procedural accounts; reasonable people will disagree about central elements in the process. We consider the procedural condition of appeal process and three examples of conflicts over coverage decisions: a patients' rights law in Norway, health technologies coverage recommendations in the UK, and care withheld by HMOs in the US. In each case a process is at the center of controversy, illustrating the difficulties in establishing procedures that are widely accepted as legitimate. Further work must be done in developing procedural frameworks.

When Are Transport Pricing Policies Fair and Acceptable?

NARCIS (Netherlands)

Schuitema, Geertje; Steg, Linda; van Kruining, Monique

This study examines the relative importance of six policy outcomes related to different fairness principles for the perceived fairness and acceptability of pricing policies aimed at changing transport behaviour. The fairness and acceptability of six different types of transport pricing policies were

17 CFR 210.4-01 - Form, order, and terminology.

Science.gov (United States)

2010-04-01

... prepared according to U.S. Generally Accepted Accounting Principles or International Financial Reporting... accordance with generally accepted accounting principles will be presumed to be misleading or inaccurate... statements may be prepared according to a comprehensive set of accounting principles, other than those...

75 FR 12962 - Transitional Safe Harbor Protection for Treatment by the Federal Deposit Insurance Corporation as...

Science.gov (United States)

2010-03-18

... be affected by recent changes to generally accepted accounting principles. In effect, the Final Rule... complied with the preexisting requirements under generally accepted accounting principles in effect prior... accounting principles (``GAAP''). The rule was a clarification, rather than a limitation, of the repudiation...

The economic-accounting impact of the members withdrawal in cooperative society: the impact of IAS 32

Directory of Open Access Journals (Sweden)

Juana Isabel Genovart Balaguer

2017-12-01

Full Text Available The share capital of cooperatives has different characteristics to the share capital of other commercial entities. This is due to the principle of voluntary and open membership. These peculiarities make the cooperative capital have a special accounting treatment. According to international accounting standards, cooperative capital can be considered as a financial liability or a capital resource, depending on the legal or statutory regulation of the partner’s right of withdrawal. This approach has also been applied to the accounting law of the European Union and Spain, affecting many European cooperatives, affecting their financial image. In this paper, we analyze the accounting peculiarities that take place when a partner leaves the cooperative, according to the international accounting regulations, national accounting regulations and the last positions of the regulatory organismsReceived: 12 June 2017Accepted: 14 October 2017Published online: 22 December 2017

Forum: Is Test-Based Accountability Dead?

Science.gov (United States)

Polikoff, Morgan S.; Greene, Jay P.; Huffman, Kevin

2017-01-01

Since the 2001 passage of the No Child Left Behind Act (NCLB), test-based accountability has been an organizing principle--perhaps "the" organizing principle--of efforts to improve American schools. But lately, accountability has been under fire from many critics, including Common Core opponents and those calling for more multifaceted…

Transformation process of state accounting to accrual basis accounting in conditions of the Czech Republic

Directory of Open Access Journals (Sweden)

Milana Otrusinová

2013-01-01

Full Text Available This paper briefly outlines the significant issues that occur during the implementation of the accrual principle accounting in the public sector in the context of the reform of accounting of public finance in the Czech Republic. The reform mostly regards government organizational units, self-governing territorial units and allowance organizations. The objective of the paper is to describe the transformation process from state accounting to accrual principle accounting in the Czech Republic and to identify the main problems associated with the introduction of accrual principle. Authors summarize these key problems with the use of questionnaire survey results at the municipal level in the Czech Republic. According to the research presented in this paper, the ongoing reform has not provided the intended transparency of accounting in selected entities and these tend to have an impression of their efforts being wasted by doing unnecessary work. Drawing on the above facts, approaches to the public finance accounting reform by central authorities and municipalities are different. However, we can say that the reform was launched to improve the situation of users of financial statements and had been needed for many years because public sector accounting regulations were incomplete and non-uniform.

ACCOUNTING AND CONTROL AS SCIENCES AND ACADEMIC SUBJECTS IN ACCOUNTING AND ANALYTICAL EDUCATION

Directory of Open Access Journals (Sweden)

V. Shvets

2014-09-01

Full Text Available The knowledge of accounting and control, analysis and audit as the main instruments of cognition and management functions is an integral part of economic education, science and practice and requires improving the training of the accounting personnel in accordance with the requirements of public administration and development of global information systems of business. Real European integration processes require high qualifications and competence of the teaching staff, the development of scientific schools, intellectualization of preparation of masters and PhDs based on the traditions of patriotism, democracy and self-sufficiency. We must form a new set of modern disciplines and economic specialties and optimize the network for universities on the basis of convergent-integrative structures (clusters in education on principles of transparency and openness. The priority should be the principle of continuity of professional and analytical accounting education for business managers and civil servants. Practical implementation of the Law of Ukraine "On Higher Education" and the principles of the Bologna Declaration while training specialists in accounting and auditing will somehow harmonize national education, improve and keep elements of own competitive advantages and enrich them by the best achievements of the world practice.

Probabilistic relationships in acceptable risk studies

International Nuclear Information System (INIS)

Benjamin, J.R.

1977-01-01

Acceptable risk studies involve uncertainties in future events; consequences and associated values, the acceptability levels, and the future decision environment. Probabilistic procedures afford the basic analytical tool to study the influence of each of these parameters on the acceptable risk decision, including their interrelationships, and combinations. A series of examples are presented in the paper in increasing complexity to illustrate the principles involved and to quantify the relationships to the acceptable risk decision. The basic objective of such studies is to broaden the scientific basis of acceptable risk decision making. It is shown that rationality and consistency in decision making is facilitated by such studies and that rather simple relationships exist in many situations of interest. The variation in criteria associated with an increase in the state of knowledge or change in the level of acceptability is also discussed. (Auth.)

Probabilistic relationships in acceptable risk studies

International Nuclear Information System (INIS)

Benjamin, J.R.

1977-01-01

Acceptable risk studies involve uncertainties in future events: consequences and associated values, the acceptability levels, and the future decision environment. Probabilistic procedures afford the basic analytical tool to study the influence of each of these parameters on the acceptable risk decision, including their interrelationships, and combinations. A series of examples are presented in the paper in increasing complexity to illustrate the principles involved and to quantify the relationships to the acceptable risk decision. The basic objective of such studies is to broaden the scientific basis of acceptable risk decision making. It is shown that rationality and consistency in decision making is facilitated by such studies and that rather simple relationships exist in many situations of interest. The variation in criteria associated with an increase in the state of knowledge or change in the level of acceptability is also discussed

When four principles are too many: a commentary.

Science.gov (United States)

Gillon, Raanan

2012-04-01

This commentary briefly argues that the four prima facie principles of beneficence, non-maleficence, respect for autonomy and justice enable a clinician (and anybody else) to make ethical sense of the author's proposed reliance on professional guidance and rules, on law, on professional integrity and on best interests, and to subject them all to ethical analysis and criticism based on widely acceptable basic prima facie moral obligations; and also to confront new situations in the light of those acceptable principles.

12 CFR 250.164 - Bankers' acceptances.

Science.gov (United States)

2010-01-01

.... The legislative history of the BESA indicates no intent to change this domestic acceptance limitation... financial statements prepared in accordance with local accounting practices and an explanation of the accounting terminology and the major features of the accounting standards used in the preparation of the...

Developmental principles: fact or fiction.

Science.gov (United States)

Durston, A J

2012-01-01

While still at school, most of us are deeply impressed by the underlying principles that so beautifully explain why the chemical elements are ordered as they are in the periodic table, and may wonder, with the theoretician Brian Goodwin, "whether there might be equally powerful principles that account for the awe-inspiring diversity of body forms in the living realm". We have considered the arguments for developmental principles, conclude that they do exist and have specifically identified features that may generate principles associated with Hox patterning of the main body axis in bilaterian metazoa in general and in the vertebrates in particular. We wonder whether this exercise serves any purpose. The features we discuss were already known to us as parts of developmental mechanisms and defining developmental principles (how, and at which level?) adds no insight. We also see little profit in the proposal by Goodwin that there are principles outside the emerging genetic mechanisms that need to be taken into account. The emerging developmental genetic hierarchies already reveal a wealth of interesting phenomena, whatever we choose to call them.

Maquet principle

Energy Technology Data Exchange (ETDEWEB)

Levine, R.B.; Stassi, J.; Karasick, D.

1985-04-01

Anterior displacement of the tibial tubercle is a well-accepted orthopedic procedure in the treatment of certain patellofemoral disorders. The radiologic appearance of surgical procedures utilizing the Maquet principle has not been described in the radiologic literature. Familiarity with the physiologic and biochemical basis for the procedure and its postoperative appearance is necessary for appropriate roentgenographic evaluation and the radiographic recognition of complications.

The primary organization of accounting in budgetary institutions of Ukraine: development of the work plan accounts

Directory of Open Access Journals (Sweden)

Svirko S.V.

2017-03-01

Full Text Available The questions of primary accounting of economic activity of budgetary institutions in the modernization budget accounting subsystem. With the object of study chosen mechanism for building and operating its own chart of accounts of economic activity of budgetary institutions. In order to develop a thesaurus budget accounting formed the definition of «work plan accounts economic activity of budgetary institutions». The approaches to determining impacts, principles and stages of construction work plan accounts, based on what model of development formed a working plan of accounts of economic activity of budgetary institutions, based on the combined general and technical principles and allows for certain vectors regulatory impact. The necessity of formation at the Ministry of Finance of Ukraine three typical plans for major accounts of the public sector. Based on the study of the Chart of Accounts in the public sector generated and presented a typical chart of accounts of budget institutions. Conclusions about the necessity of forming mechanism of development of analytical accounts for different entities public sector.

Study regarding the Quality of Accounting Information under the Conditions of using Creative Accounting

Directory of Open Access Journals (Sweden)

Cristina Nicolaescu

2015-01-01

Full Text Available This paper aims to present actual problems concerning financial accounting information under increased use of creative accounting practices. For this purpose we present the current conceptual framework for financial reporting used in Romania and its limitations when using creative accounting and the role of accounting policies and principles in obtaining relevant accounting information. Finally, we will synthesize the main creative accounting techniques and their application to the consequences of economic entities

Assessment of business subsidiary operations and consolidated financial statements through a common global accounting language, IFRS vs. GAAP

Directory of Open Access Journals (Sweden)

Paul J. Lee

2015-08-01

Full Text Available The focus of this paper is to provide a comprehensive overview of financial accounting as it relates to business combinations.  Additionally, comparisons have been made with regard to International Financial Reporting Standards (IFRS and United States Generally Accepted Accounting Principles (US GAAP.  Inclination for the research is based upon the study of IFRS and US GAAP separately at the collegiate level, having a solid understanding of full consolidation under US GAAP, and the desire to learn more about full consolidation under IFRS.   Due to convergence of IFRS with US GAAP on many levels of accounting practices, the overview of full consolidation and logic behind such convergences proves significant in determining usefulness and impact of provided financial data.

CREATIVE ACCOUNTING AND TAX DODGING

Directory of Open Access Journals (Sweden)

Doina Rada

2012-01-01

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

24 CFR 291.5 - Definitions.

Science.gov (United States)

2010-04-01

... organization must: (1) Have a voluntary board; (2)(i) Have a functioning accounting system that is operated in accordance with generally accepted accounting principles; or (ii) Designate an entity that will maintain a functioning accounting system for the organization in accordance with generally accepted accounting principles...

Developmental Principles: Fact or Fiction

Directory of Open Access Journals (Sweden)

A. J. Durston

2012-01-01

Full Text Available While still at school, most of us are deeply impressed by the underlying principles that so beautifully explain why the chemical elements are ordered as they are in the periodic table, and may wonder, with the theoretician Brian Goodwin, “whether there might be equally powerful principles that account for the awe-inspiring diversity of body forms in the living realm”. We have considered the arguments for developmental principles, conclude that they do exist and have specifically identified features that may generate principles associated with Hox patterning of the main body axis in bilaterian metazoa in general and in the vertebrates in particular. We wonder whether this exercise serves any purpose. The features we discuss were already known to us as parts of developmental mechanisms and defining developmental principles (how, and at which level? adds no insight. We also see little profit in the proposal by Goodwin that there are principles outside the emerging genetic mechanisms that need to be taken into account. The emerging developmental genetic hierarchies already reveal a wealth of interesting phenomena, whatever we choose to call them.

ANALYSIS ON THE IMPACT OF NON-COMPLIANCE WITH ACCOUNTING PRINCIPLES BY COMPANIES, IN TERMS OF EXTERNAL FINANCIAL AUDIT “FILTERS”

OpenAIRE

Ovidiu-Constantin BUNGET; Alin-Constantin DUMITRESCU

2010-01-01

In order to demonstrate that there is a direct link between compliance with accounting principles and auditor’s opinion, which, of course, is „filtered” through professional judgement, the study starts from information provided by a representative medium-sized audit company located in the western part of Romania. The research starting point is represented by audit opinions expressed on statutory audit engagements for financial years ended 31 December 2008 and 31 December 2009, respectively. T...

17 CFR 210.2-02 - Accountants' reports and attestation reports.

Science.gov (United States)

2010-04-01

... respect of the financial statements covered by the report and the accounting principles and practices... accounting principles, or as to any changes in such principles which have a material effect on the financial... COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES...

17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

Science.gov (United States)

2010-04-01

... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and... accounting and financial disclosure. (a)(1) If during the registrant's two most recent fiscal years or any... any matter of accounting principles or practices, financial statement disclosure, or auditing scope or...

12 CFR 363.1 - Scope and definitions.

Science.gov (United States)

2010-01-01

... accepted accounting principles for the insured depository institution or its holding company and financial... Accountants. (2) GAAP means generally accepted accounting principles. (3) PCAOB means the Public Company... an insured depository institution that is a subsidiary of a holding company, the audited financial...

7 CFR 1773.2 - Definitions.

Science.gov (United States)

2010-01-01

... accounting principles (GAAP) and for determining whether the borrower has complied with applicable laws...”. GAAP means generally accepted accounting principles. GAGAS means generally accepted government auditing... an asset resulting from an action of a regulator as prescribed in Statement of Financial Accounting...

MANAGEMENT ACCOUNTING IN EUROPEAN SOCIAL FUND FINANCED PROJECTS IN ROMANIA

Directory of Open Access Journals (Sweden)

Dogar Cristian

2012-12-01

Full Text Available Associating spent amounts in European Social Fund (ESF financed interventions to eligible activities could be important premises for safeguarding the sound financial management principle. Incorporating management accounting in the beneficiaries accounting systems may provide primary warranties about compliance to the above mentioned principle as described in the EC Regulation 1605-2002 This study aims to explore some facts in actual accounting management implementation, as a base for future improvements of Romanian ESF beneficiary’s accounting systems ESF financed interventions covers a large range of labor market related services, delivered to the people to increase adaptability and occupational mobility with the aim of allowing or improving labor market access. Even if these services are diverse and delivered by various entities such as government agencies, enterprises or NGO’s, they do have something in common; they cannot generate incomes, but costs for implementing entities. But costs according to the sound financial management principle calls for tracing money with eligible activities using at least some if not all of management accounting concepts. Without some specifics from the donor or a mutual accepted best practice model, most of the ESF beneficiaries are reporting their efforts to actual researches and specialized literature regarding management accounting implementation in services delivering activities. This study was realized in March 2012 by applying an investigation instrument, an on-line questionnaire collecting both opinions and factual data as well to a number of 962 members of a practice community for ESF interventions implementation. This technique was used to test hypotheses regarding the premises for a future improvement of the existing accounting system model by incorporating management accounting. 130 members of this community answered anonymously, revealing an important concern for management accounting

The nuclear materials control and accountability internal audit program at the Oak Ridge Y-12 plant

International Nuclear Information System (INIS)

Lewis, T.J.

1987-01-01

The internal audit program of the Nuclear Material Control and Accountability (NMCandA) Department at the Oak Ridge Y-12 Plant, through inventory-verification audits, inventory-observation audits, procedures audits, and records audits, evaluates the adequacy of material accounting and control systems and procedures throughout the Plant; appraises and verifies the accuracy and reliability of accountability records and reports; assures the consistent application of generally accepted accounting principles in accounting for nuclear materials; and assures compliance with the Department of Energy (DOE) and NMCandA procedures and requirements. The internal audit program has significantly strengthened the control and accountability of nuclear materials through improving the system of internal control over nuclear materials, increasing the awareness of materials control and accountability concerns within the Plant's material balance areas (MBAs), strengthening the existence of audit trails within the overall accounting system for nuclear materials, improving the accuracy and timeliness of data submitted to the nuclear materials accountability system, auditing the NMCandA accounting system to ensure its accuracy and reliability, and ensuring that all components of that system (general ledgers, subsidiary ledgers, inventory listings, etc.) are in agreement among themselves

75 FR 25981 - Cost Accounting Standards: Harmonization of Cost Accounting Standards 412 and 413 With the...

Science.gov (United States)

2010-05-10

... case the pension plan and trust) will continue in business, and follows accrual accounting principles... for the forward-pricing of Government contracts over the near future. Financial statement accounting... financial accounting theory and reporting as well as Congressional changes to ERISA. After considering the...

A Principle of Intentionality.

Science.gov (United States)

Turner, Charles K

2017-01-01

The mainstream theories and models of the physical sciences, including neuroscience, are all consistent with the principle of causality. Wholly causal explanations make sense of how things go, but are inherently value-neutral, providing no objective basis for true beliefs being better than false beliefs, nor for it being better to intend wisely than foolishly. Dennett (1987) makes a related point in calling the brain a syntactic (procedure-based) engine. He says that you cannot get to a semantic (meaning-based) engine from there. He suggests that folk psychology revolves around an intentional stance that is independent of the causal theories of the brain, and accounts for constructs such as meanings, agency, true belief, and wise desire. Dennett proposes that the intentional stance is so powerful that it can be developed into a valid intentional theory. This article expands Dennett's model into a principle of intentionality that revolves around the construct of objective wisdom. This principle provides a structure that can account for all mental processes, and for the scientific understanding of objective value. It is suggested that science can develop a far more complete worldview with a combination of the principles of causality and intentionality than would be possible with scientific theories that are consistent with the principle of causality alone.

Gamma-Ray Telescope and Uncertainty Principle

Science.gov (United States)

Shivalingaswamy, T.; Kagali, B. A.

2012-01-01

Heisenberg's Uncertainty Principle is one of the important basic principles of quantum mechanics. In most of the books on quantum mechanics, this uncertainty principle is generally illustrated with the help of a gamma ray microscope, wherein neither the image formation criterion nor the lens properties are taken into account. Thus a better…

17 CFR 244.101 - Definitions.

Science.gov (United States)

2010-04-01

... applicable to the registrant. (b) GAAP. GAAP refers to generally accepted accounting principles in the United... prepared in accordance with non-U.S. generally accepted accounting principles, GAAP refers to the principles under which those primary financial statements are prepared; and (2) In the case of foreign...

12 CFR 360.6 - Treatment by the Federal Deposit Insurance Corporation as conservator or receiver of financial...

Science.gov (United States)

2010-01-01

... accepted accounting principles, other than the “legal isolation” condition as it applies to institutions... the conditions for sale accounting treatment set forth by generally accepted accounting principles in... Corporation as conservator or receiver of financial assets transferred in connection with a securitization or...

7 CFR 1735.92 - Accounting considerations.

Science.gov (United States)

2010-01-01

... 7 Agriculture 11 2010-01-01 2010-01-01 false Accounting considerations. 1735.92 Section 1735.92... All Acquisitions and Mergers § 1735.92 Accounting considerations. (a) Proper accounting shall be... in the absence of such a commission, as required by RUS based on Generally Accepted Accounting...

The Responsibilities of Accountants

OpenAIRE

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...

PRINCIPLES OF CONTENT FORMATION EDUCATIONAL ELECTRONIC RESOURCE

Directory of Open Access Journals (Sweden)

О Ю Заславская

2017-12-01

Full Text Available The article considers modern possibilities of information and communication technologies for the design of electronic educational resources. The conceptual basis of the open educational multimedia system is based on the modular architecture of the electronic educational resource. The content of the electronic training module can be implemented in several versions of the modules: obtaining information, practical exercises, control. The regularities in the teaching process in modern pedagogical theory are considered: general and specific, and the principles for the formation of the content of instruction at different levels are defined, based on the formulated regularities. On the basis of the analysis, the principles of the formation of the electronic educational resource are determined, taking into account the general and didactic patterns of teaching.As principles of the formation of educational material for obtaining information for the electronic educational resource, the article considers: the principle of methodological orientation, the principle of general scientific orientation, the principle of systemic nature, the principle of fundamentalization, the principle of accounting intersubject communications, the principle of minimization. The principles of the formation of the electronic training module of practical studies in the article include: the principle of systematic and dose based consistency, the principle of rational use of study time, the principle of accessibility. The principles of the formation of the module for monitoring the electronic educational resource can be: the principle of the operationalization of goals, the principle of unified identification diagnosis.

PLATO IV Accountancy Index.

Science.gov (United States)

Pondy, Dorothy, Comp.

The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

How Many Principles for Public Health Ethics?

OpenAIRE

Coughlin, Steven S.

2008-01-01

General moral (ethical) principles play a prominent role in certain methods of moral reasoning and ethical decision-making in bioethics and public health. Examples include the principles of respect for autonomy, beneficence, nonmaleficence, and justice. Some accounts of ethics in public health have pointed to additional principles related to social and environmental concerns, such as the precautionary principle and principles of solidarity or social cohesion. This article provides an overview...

19 CFR 111.35 - Acceptance of fees from attorneys.

Science.gov (United States)

2010-04-01

... 19 Customs Duties 1 2010-04-01 2010-04-01 false Acceptance of fees from attorneys. 111.35 Section... OF THE TREASURY CUSTOMS BROKERS Duties and Responsibilities of Customs Brokers § 111.35 Acceptance of... arrangement with an attorney) on account of any case litigated in any court of law or on account of any other...

10 CFR 603.625 - Cost principles or standards applicable to for-profit participants.

Science.gov (United States)

2010-01-01

... Accounting Principles (see Statement of Financial Accounting Standards Number 2, “Accounting for Research and... Financial Matters § 603.625 Cost principles or standards applicable to for-profit participants. (a) So as... 10 Energy 4 2010-01-01 2010-01-01 false Cost principles or standards applicable to for-profit...

Financial accounting for radiology executives.

Science.gov (United States)

Seidmann, Abraham; Mehta, Tushar

2005-03-01

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

Safety culture and public acceptance

International Nuclear Information System (INIS)

Mikhalevich, Alexander A.

2002-01-01

After the Chernobyl NPP accident a public acceptance has become a key factor in nuclear power development all over the world. Therefore, nuclear safety culture should be based not only on technical principles, responsibilities, supervision, regulatory provisions, emergency preparedness, but the public awareness of minimum risk during the operation and decommissioning of NPPs, radioactive waste management, etc. (author)

Challenge and Opportunity: the ALI/III Global Principles Project ...

African Journals Online (AJOL)

This contribution explains the process whereby the American Law Institute and the International Insolvency Institute (1) developed principles of cooperation with regard to cross-border insolvency; (2) established acceptance of these principles in jurisdictions across the world, subject to any necessary local modifications; and ...

Principlism and its alleged competitors.

Science.gov (United States)

Beauchamp, Tom L

1995-09-01

Principles that provide general normative frameworks in bioethics have been criticized since the late 1980s, when several different methods and types of moral philosophy began to be proposed as alternatives or substitutes. Several accounts have emerged in recent years, including: (1) Impartial Rule Theory (supported in this issue by K. Danner Clouser), (2) Casuistry (supported in this issue by Albert Jonsen), and (3) Virtue Ethics (supported in this issue by Edmund D. Pellegrino). Although often presented as rival methods or theories, these approaches are consistent with and should not be considered adversaries of a principle-based account.

A fundamentalist perspective on accounting and implications for accounting

Directory of Open Access Journals (Sweden)

Guohua Jiang

2013-12-01

Full Text Available 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.

Organisational Aspects of Delegating Accounting and Controlling Authorities with the Use of Information and Communication Technologies

Directory of Open Access Journals (Sweden)

Muravskiy Volodymyr V.

2013-11-01

Full Text Available The article studies problems of application of information and communication technologies in accounting and control. It develops an organisational model of general accounting and control by an enterprise and outside firm on principles of delegation of accounting and controlling authorities, protection and distant data transfer. It considers a possibility of transformation of accounting principles from the position of the theory of accounting and informatics and also influence of information and communication technologies upon accounting principles. The article marks out changes in realisation of accounting principles in the computer communicative form of accounting.

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

Science.gov (United States)

2012-02-01

... Restructuring'' is as defined in generally accepted accounting principles (GAAP) and means a restructuring in... definition of a TDR under GAAP. In addition, it is important to recognize the Financial Accounting Standards... accepted accounting principles (GAAP) and the Board does not intend through this policy to change the...

Accounting- versus economic-based rates of return: implications for profitability measures in the pharmaceutical industry.

Science.gov (United States)

Skrepnek, Grant H

2004-01-01

Accounting-based profits have indicated that pharmaceutical firms have achieved greater returns relative to other sectors. However, partially due to the theoretically inappropriate reporting of research and development (R&D) expenditures according to generally accepted accounting principles, evidence suggests that a substantial and upward bias is present in accounting-based rates of return for corporations with high levels of intangible assets. Given the intensity of R&D in pharmaceutical firms, accounting-based profit metrics in the drug sector may be affected to a greater extent than other industries. The aim of this work was to address measurement issues associated with corporate performance and factors that contribute to the bias within accounting-based rates of return. Seminal and broadly cited works on the subject of accounting- versus economic-based rates of return were reviewed from the economic and finance literature, with an emphasis placed on issues and scientific evidence directly related to the drug development process and pharmaceutical industry. With international convergence and harmonization of accounting standards being imminent, stricter adherence to theoretically sound economic principles is advocated, particularly those based on discounted cash-flow methods. Researchers, financial analysts, and policy makers must be cognizant of the biases and limitations present within numerous corporate performance measures. Furthermore, the development of more robust and valid economic models of the pharmaceutical industry is required to capture the unique dimensions of risk and return of the drug development process. Empiric work has illustrated that estimates of economic-based rates of return range from approximately 2 to approximately 11 percentage points below various accounting-based rates of return for drug companies. Because differences in the nature of risk and uncertainty borne by drug manufacturers versus other sectors make comparative assessments

What accounting leaves out of hospital financial management.

Science.gov (United States)

Boles, K E; Glenn, J K

1986-01-01

As PPS and other fixed-price initiatives replace cost-based reimbursement in the hospital industry, the burden of assuming the risk for business success or failure shifts from the payor to the hospital. As a consequence, theories of risk to the business firm which have found application in other industries now deserve attention by hospital management. Incorporating such risk concepts into hospital strategies and actions requires a view of financial management that goes beyond the generally accepted accounting principles of managing and assigning costs for maximum revenue and profitability. This article examines the financial theory of risk in business firms, illustrates the various components of risk as they apply to a hospital business, and discusses how the hospital management strategies of cost-reduction, marketing, diversification, and multiorganizational affiliation can alter the risk characteristics of a hospital business.

Pre-Class Planning for Individualized Accounting

Science.gov (United States)

Clayton, Dean; Brooke, Joyce Ann

1974-01-01

Pre-class planning of individualized accounting is involved with goals, objectives, and activities developed and selected by the teacher in providing compatibility between accounting content and teaching strategy. A systematic arrangement of activities should be developed so that students can understand and apply accounting principles at their own…

76 FR 39418 - Notice of Submission of Proposed Information Collection to OMB; Public Housing Financial...

Science.gov (United States)

2011-07-06

... this information be submitted electronically, using generally accepted accounting principles, in a... information be submitted electronically, using generally accepted accounting principles, in a prescribed... Proposed Information Collection to OMB; Public Housing Financial Management Template AGENCY: Office of the...

76 FR 38200 - Notice of Submission of Proposed Information Collection to OMB; Public Housing Financial...

Science.gov (United States)

2011-06-29

... information be submitted electronically, using generally accepted accounting principles, in a prescribed... this information be submitted electronically, using generally accepted accounting principles, in a... Proposed Information Collection to OMB; Public Housing Financial Management Template AGENCY: Office of the...

Principles of near-real-time materials accounting and control systems

International Nuclear Information System (INIS)

Anon.

1981-01-01

The general structural features of a national system of accountability and control and the interfaces with the IAEA safeguards system are considered. Techniques for carrying out the design of such systems, including modeling and simulation, are discussed. Measures of systems performance and methods for evaluating those measures are described. Examples of the safeguards design process for selected fuel-cycle facilities will be presented. The purpose of this session is to enable participants to: (1) identify the major components of an effective national system of accountability for nuclear materials; (2) describe qualitatively methods for designing an accountability system; (3) describe suitable performance measures for an effective accountability system; and (4) identify special safeguards design considerations and applications to selected fuel-cycle facilities

The principle of territoriality and cross-border loss compensation

NARCIS (Netherlands)

Marres, O.

2011-01-01

Member States are free to define their income tax base. They may in principle disregard foreign-sourced income, resulting in the impossibility of cross-border loss compensation. The European Court of Justice (ECJ) has accepted the principle of territoriality as a criterion for the division of the

The Maquet principle

International Nuclear Information System (INIS)

Levine, R.B.; Stassi, J.; Karasick, D.

1985-01-01

Anterior displacement of the tibial tubercle is a well-accepted orthopedic procedure in the treatment of certain patellofemoral disorders. The radiologic appearance of surgical procedures utilizing the Maquet principle has not been described in the radiologic literature. Familiarity with the physiologic and biochemical basis for the procedure and its postoperative appearance is necessary for appropriate roentgenographic evaluation and the radiographic recognition of complications. (orig.)

Principles of Need and the Aggregation Thesis.

Science.gov (United States)

Gustavsson, Erik; Juth, Niklas

2017-09-02

Principles of need are constantly referred to in health care priority setting. The common denominator for any principle of need is that it will ascribe some kind of special normative weight to people being worse off. However, this common ground does not answer the question how a plausible principle of need should relate to the aggregation of benefits across individuals. Principles of need are sometimes stated as being incompatible with aggregation and sometimes characterized as accepting aggregation in much the same way as utilitarians do. In this paper we argue that if one wants to take principles of need seriously both of these positions have unreasonable implications. We then characterize and defend a principle of need consisting of sufficientarian elements as well as prioritarian which avoids these unreasonable implications.

77 FR 10765 - Notice of Submission of Proposed Information Collection to OMB; Multifamily Financial Management...

Science.gov (United States)

2012-02-23

... participants to submit financial data electronically, using generally accepted accounting principles, in a..., using generally accepted accounting principles, in a prescribed format. Electronic submissions of this... Proposed Information Collection to OMB; Multifamily Financial Management Template AGENCY: Office of the...

On the use of risk acceptance criteria in the offshore oil and gas industry

International Nuclear Information System (INIS)

Aven, Terje; Vinnem, Jan Erik

2005-01-01

Risk acceptance criteria, as upper limits of acceptable risks, have been used for offshore activities on the Norwegian Continental Shelf for more than 20 years. The common thinking has been that risk analyses and assessments cannot be conducted in a meaningful way without the use of such criteria. The ALARP principle also applies, but the risk acceptance criteria have played a more active role in the assessment processes than seen for example in the UK. Recently there has, however, been a discussion about the suitability of risk acceptance criteria to assess and control risks. The purpose of this paper is to contribute to this discussion by presenting and discussing a risk analysis regime that is not based on the use of risk acceptance criteria at all. We believe that we can do better if cost-effectiveness (in a wide sense) is the ruling thinking rather than adoption of pre-defined risk acceptance limits. This means a closer resemblance with the ALARP principle as adopted in the UK and other countries, but is not a direct application of this practice. Also the building blocks of the common way of applying the ALARP principle are reviewed. The Norwegian offshore oil and gas industry is the starting point, but the discussion is to large extent general

Sequential game-theoretical analysis of safeguards systems based on the principle of material accountability

International Nuclear Information System (INIS)

Abel, V.; Avenhaus, R.

1981-01-01

The international control of fissile material used in nuclear technology is based on the principle of material accountability, i. e. on the difference between book inventory and physical inventory of a plant at the end of an inventory period. Since statistical measurement errors cannot be avoided, this comparison calls for methods of statistical hypotheses testing. Moreover, game-theoretical methods are needed as an analytical tool, since if the plant operator wilfully diverts material he will do so in an optimal manner. In this article, the optimal test strategy is determined for the case of two inventory periods. Two assumptions are made: The operation of the plant is stopped after the first inventory period if the test indicates wilful diversion, and the plant operator chooses the probability of wilfully diverting material for both inventory periods before the start of the first period. The assertions which depend on the payoff parameters and the substitutes which must be given in the case that the payoff parameters cannot be estimated are discussed. (orig.) [de

GASB Achieves Standardization, Recognition.

Science.gov (United States)

Bissell, George E.

1986-01-01

In 1984 the Governmental Accounting Standards Board, created to solidify accounting principles for government entities, enumerated Generally Accepted Accounting Principles endorsed by the American Institute of Certified Public Accountants and the National Council on Governmental Accounting. These principles have recently been approved for school…

42 CFR 417.126 - Recordkeeping and reporting requirements.

Science.gov (United States)

2010-10-01

... generally accepted accounting principles, and must include appropriate opinions and notes. (4) Upon written... in accordance with generally accepted accounting principles, and must include appropriate opinions... sound operation. (6) Other matters that CMS may require. (b) Significant business transactions. Each HMO...

Implementing accountability for reasonableness--the case of pharmaceutical reimbursement in Sweden.

Science.gov (United States)

Jansson, Sandra

2007-04-01

This paper aims to describe the priority-setting procedure for new original pharmaceuticals practiced by the Swedish Pharmaceutical Benefits Board (LFN), to analyse the outcome of the procedure in terms of decisions and the relative importance of ethical principles, and to examine the reactions of stakeholders. All the 'principally important' decisions made by the LFN during its first 33 months of operation were analysed. The study is theoretically anchored in the theory of fair and legitimate priority-setting procedures by Daniels and Sabin, and is based on public documents, media articles, and semi-structured interviews. Only nine cases resulted in a rejection of a subsidy by the LFN and 15 in a limited or conditional subsidy. Total rejections rather than limitations gave rise to actions by stakeholders. Primarily, the principle of cost-effectiveness was used when limiting/conditioning or totally rejecting a subsidy. This study suggests that implementing a priority-setting process that fulfils the conditions of accountability for reasonableness can result in a priority-setting process which is generally perceived as fair and legitimate by the major stakeholders and may increase social learning in terms of accepting the necessity of priority setting in health care. The principle of cost-effectiveness increased in importance when the demand for openness and transparency increased.

Studi Banding Penyusunan Laporan Keuangan Dengan Metode Historical Cost Accounting Dan General Price Level Accounting Pada Masa Inflasi

OpenAIRE

Kodrat, David Sukardi

2006-01-01

Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...

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

OpenAIRE

David Sukardi Kodrat

2006-01-01

Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...

7 CFR 1767.12 - Accounting system requirements.

Science.gov (United States)

2010-01-01

... Borrowers, herein, which prescribes accounting principles to be applied to specific factual circumstances... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of...

Accounting Systems in Small and Micro Enterprises in Kenya ...

African Journals Online (AJOL)

For a long time in Kenya, the practices and principles of accounting have been viewed to be for use by corporate and other formally structured organizations. This paper seeks to investigate what accounting means to small and micro traders in Kenya, by reviewing the practices and principles they use in running their ...

Acceptability criteria for final underground disposal of radioactive waste

International Nuclear Information System (INIS)

Sousselier, Y.

1984-01-01

Specialists now generally agree that the underground disposal of suitably immobilized radioactive waste offers a means of attaining the basic objective of ensuring the immediate and long-term protection of man and the environment throughout the requisite period of time and in all foreseeable circumstances. Criteria of a more general as well as a more specific nature are practical means through which this basic protection objective can be reached. These criteria, which need not necessarily be quantified, enable the authorities to gauge the acceptability of a given project and provide those responsible for waste management with a basis for making decisions. In short, these principles constitute the framework of a suitably safety-oriented waste management policy. The more general criteria correspond to the protection objectives established by the national authorities on the basis of principles and recommendations formulated by international organizations, in particular the ICRP and the IAEA. They apply to any underground disposal system considered as a whole. The more specific criteria provide a means of evaluating the degree to which the various components of the disposal system meet the general criteria. They must also take account of the interaction between these components. As the ultimate aim is the overall safety of the disposal system, individual components can be adjusted to compensate for the performance of others with respect to the criteria. This is the approach adopted by the international bodies and national authorities in developing acceptability criteria for the final underground radioactive disposal systems to be used during the operational and post-operational phases respectively. The main criteria are reviewed and an attempt is made to assess the importance of the specific criteria according to the different types of disposal systems. (author)

Draft principles, policy, and acceptance criteria for decommissioning of U.S. Department of Energy contaminated surplus facilities and summary of international decommissioning programs

International Nuclear Information System (INIS)

Singh, B.K.

1994-12-01

Decommissioning activities enable the DOE to reuse all or part of a facility for future activities and reduce hazards to the general public and any future work force. The DOE Office of Environment, Health and Safety has prepared this document, which consists of decommissioning principles and acceptance criteria, in an attempt to establish a policy that is in agreement with the NRC policy. The purpose of this document is to assist individuals involved with decommissioning activities in determining their specific responsibilities as identified in Draft DOE Order 5820.DDD, ''Decommissioning of US Department of Energy Contaminated Surplus Facilities'' (Appendix A). This document is not intended to provide specific decommissioning methodology. The policies and principles of several international decommissioning programs are also summarized. These programs are from the IAEA, the NRC, and several foreign countries expecting to decommission nuclear facilities. They are included here to demonstrate the different policies that are to be followed throughout the world and to allow the reader to become familiar with the state of the art for environment, safety, and health (ES and H) aspects of nuclear decommissioning

Incorporating sustainability into accounting curricula

DEFF Research Database (Denmark)

Hazelton, James; Haigh, Matthew

2010-01-01

. The first author introduced sustainability-related material into a core technical accounting unit and created an elective unit. The second author participated with students to evaluate critically social reports of employers, current and potential. In terms of an objective of bringing reflexivity......This paper chronicles the journey of two projects that sought to incorporate principles of sustainable development into predominantly technical postgraduate accounting curricula. The design and delivery of the projects were informed by Freirian principles of praxis and critical empowerment...... as vocational skills) add to the difficulties for sustainability in penetrating already overcrowded curricula....

A fundamentalist perspective on accounting and implications for accounting research

Institute of Scientific and Technical Information of China (English)

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.

Social accountability and the finance sector: the case of Equator Principles (EP) institutionalisation

NARCIS (Netherlands)

O'Sullivan, N.A.

2010-01-01

In June 2003, the Equator Principles (EP) were launched by ten international commercial banks. The EP were designed as a set of voluntary environmental and social risk management guidelines for project finance. Whilst lauded as a revolutionary initiative by the financial sector, the Principles were

Integrating Systems into Accounting Instruction.

Science.gov (United States)

Heatherington, Ralph

1980-01-01

By incorporating a discussion of systems into the beginning accounting class, students will have a more accurate picture of business and the role accounting plays in it. Students should understand the purpose of forms, have a basic knowledge of flowcharting principles and symbols, and know how source documents are created. (CT)

Beyond the Virtues-Principles Debate.

Science.gov (United States)

Keat, Marilyn S.

1992-01-01

Indicates basic ontological assumptions in the virtues-principles debate in moral philosophy, noting Aristotle's and Kant's fundamental ideas about morality and considering a hermeneutic synthesis of theories. The article discusses what acceptance of the synthesis might mean in the theory and practice of moral pedagogy, offering examples of…

A critical consideration of ethical foundations for the accounting profession

Directory of Open Access Journals (Sweden)

Pieter Buys

2012-11-01

Full Text Available When considering some of the key reasons for the desperate state of the current global economic environment, it is difficult to deny accounting’s role therein. Although accounting institutes require adherence to codes of conduct, the question remains as to what happened to the stewardship function of the accounting profession. This article has critically reflected on the question, ‘What constitutes an ethical accounting profession’? The key principles within many institutes’ codes of conduct, such as competency, integrity, objectivity and confidentiality, have been considered against the background of utilitarianism, formalism and virtue ethics as foundational ethical theories. This article has concluded that although these principles aim to provide a framework for ethical accounting conduct, individual subjectivity on the part of the accountant will play a role in how these ethical principles become ethical practices.

MANAGEMENT ACCOUNTING IN EUROPEAN SOCIAL FUND FINANCED PROJECTS IN ROMANIA

OpenAIRE

Dogar Cristian; Tatiana Dãnescu

2012-01-01

Associating spent amounts in European Social Fund (ESF) financed interventions to eligible activities could be important premises for safeguarding the sound financial management principle. Incorporating management accounting in the beneficiaries accounting systems may provide primary warranties about compliance to the above mentioned principle as described in the EC Regulation 1605-2002 This study aims to explore some facts in actual accounting management implementation, as a base for future ...

[How to be prudent with synthetic biology. Synthetic Biology and the precautionary principle].

Science.gov (United States)

Rodríguez López, Blanca

2014-01-01

Synthetic biology is a new discipline that is twofold: firstly it offers the promise to pay benefits that can alleviate some of the ills that plague mankind; On the other hand, like all technologies, holds risks. Given these, the most critical and concerned about the risks, invoke the application of the precautionary principle, common in cases where an activity or new technology creates risks to the environment and/or human health, but far from universally accepted happens to be currently one of the most controversial principles. In this paper the question of the risks and benefits of synthetic biology and the relevance of applying the precautionary principle are analyzed. To do this we proceed as follows. The first part focuses on synthetic biology. At first, this discipline is characterized, with special attention to what is novel compared to the known as "genetic engineering". In the second stage both the benefits and the risks associated with it are discussed. The first part concludes with a review of the efforts currently being made to control or minimize the risks. The second part aims to analyze the precautionary principle and its possible relevance to the case of Synthetic Biology. At first, the different versions and interpretations of the principle and the various criticisms of which has been the subject are reviewed. Finally, after discarding the Precautionary Principle as an useful tool, it is seen as more appropriate some recent proposals to treat technologies that take into account not only risks but also their benefits.

Accounting 202, 302.

Science.gov (United States)

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…

Implementation of utaut model to understand the use of virtual classroom principle in higher education

Science.gov (United States)

Aditya, B. R.; Permadi, A.

2018-03-01

This paper describes implementation of Unified Theory of Acceptance and User of Technology (UTAUT) model to assess the use of virtual classroom in support of teaching and learning in higher education. The purpose of this research is how virtual classroom that has fulfilled the basic principle can be accepted and used by students positively. This research methodology uses the quantitative and descriptive approach with a questionnaire as a tool for measuring the height of virtual classroom principle acception. This research uses a sample of 105 students in D3 Informatics Management at Telkom University. The result of this research is that the use of classroom virtual principle are positive and relevant to the students in higher education.

Cost Accounting, Business Education: 7709.41.

Science.gov (United States)

Carino, Mariano G.

Cost accounting principles and procedures provide students with sufficient background to apply cost accounting factors to service and manufacturing businesses. Overhead, materials, goods in process, and finished goods are emphasized. Students complete a practice set in the course, which has guidelines, performance objectives, learning activities…

5 CFR 2601.301 - Accounting of gifts.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Accounting of gifts. 2601.301 Section... IMPLEMENTATION OF OFFICE OF GOVERNMENT ETHICS STATUTORY GIFT ACCEPTANCE AUTHORITY Accounting Requirements § 2601.301 Accounting of gifts. (a) The Administration Division shall ensure that gifts are properly...

The precautionary principle and high-level nuclear waste policy

International Nuclear Information System (INIS)

Frishman, S.

1999-01-01

The 'Precautionary Principle' has grown from the broadening observation that there is compelling evidence that damage to humans and the world-wide environment is of such a magnitude and seriousness that new principles for conducting human activities are necessary. One of the various statements of the Precautionary Principle is: when an activity raises threats of harm to human health or the environment, precautionary measures should be taken even if some cause and effect relationships are not fully established scientifically. The use of a precautionary principle was a significant recommendation emerging from the 1992 United Nations Conference on Environment and Development, held in Rio de Janeiro, Brazil, and it is gaining acceptance in discussions ranging from global warming to activities that affect the marine environment, and far beyond. In the US high-level nuclear waste policy, there is a growing trend on the part of geologic repository proponents and regulators to shift the required safety evaluation from a deterministic analysis of natural and engineered barriers and their interactions to risk assessments and total system waste containment and isolation performance assessment. This is largely a result of the realisation that scientific 'proof' of safety cannot be demonstrated to the level repository proponents have led the American public to expect. Therefore, they are now developing other methods in an attempt to effectively lower the repository safety expectations of the public. Implicit in this shift in demonstration of 'proof' is that levels of uncertainty far larger than those generally taken as scientifically acceptable must be accepted in repository safety, simply because greater certainty is either too costly, in time and money, or impossible to achieve at the potential Yucca Mountain repository site. In the context of the Precautionary Principle, the repository proponent must bear the burden of providing 'Acceptable' proof, established by an open

Accounting as Myth Maker

Directory of Open Access Journals (Sweden)

Kathy Rudkin

2007-06-01

Full Text Available Accounting is not only a technical apparatus, but also manifests a societal dimension. Thispaper proposes that accounting is a protean and complex form of myth making, and as suchforms a cohesive tenet in societies. It is argued that there are intrinsic parallels between thetheoretical attributes of myth and accounting practice, and that these mythicalcharacteristics sustain the existence and acceptance of accounting and its consequences insocieties over time. A theoretical exploration of accounting as a form of myth revealsaccounting as pluralistic and culturally sensitive. Such an analysis challenges theoreticalexplanations of accounting that are presented as a “grand narrative” universalunderstanding of accounting. Manifestations of the attributes of myth are described in thecalculus and artefacts of accounting practice to demonstrate how accounting stories andbeliefs are used as a form of myth by individuals to inform and construe their worldpicture.

Educational Accounting Procedures.

Science.gov (United States)

Tidwell, Sam B.

This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

Basis of plant accounting system

International Nuclear Information System (INIS)

Schneider, R.A.

1984-01-01

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

Environmental auditing and the role of the accountancy profession: a literature review.

Science.gov (United States)

de Moor, Philippe; de Beelde, Ignace

2005-08-01

This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits.

Moving from Rule-based to Principle-based in Public Sector: Preparers' Perspective

OpenAIRE

Roshayani Arshad; Normah Omar; Siti Fatimah Awang

2013-01-01

The move from cash accounting to accrual accounting, or rule-based to principle-based accounting, by many governments is part of an ongoing efforts in promoting a more business-like and performance-focused public sector. Using questionnaire responses from preparers of financial statements of public universities in Malaysia, this study examines the implementation challenges and benefits of principle-based accounting. Results from these responses suggest that most respondents perceived signific...

Acceptance and Commitment Therapy: Western adoption of Buddhist tenets?

Science.gov (United States)

Fung, Kenneth

2015-08-01

Acceptance and Commitment Therapy (ACT) is a psychological intervention that has wide clinical applications with emerging empirical support. It is based on Functional Contextualism and is derived as a clinical application of the Relational Frame Theory, a behavioral account of the development of human thought and cognition. The six core ACT therapeutic processes include: Acceptance, Defusion, Present Moment, Self-as-Context, Values, and Committed Action. In addition to its explicit use of the concept of mindfulness, the therapeutic techniques of ACT implicitly incorporate other aspects of Buddhism. This article describes the basic principles and processes of ACT, explores the similarities and differences between ACT processes and some of the common tenets in Buddhism such as the Four Noble Truths and No-Self, and reports on the experience of running a pilot intervention ACT group for the Cambodian community in Toronto in partnership with the community's Buddhist Holy Monk. Based on this preliminary exploration in theory and the reflections of the group experience, ACT appears to be consistent with some of the core tenets of Buddhism in the approach towards alleviating suffering, with notable differences in scope reflecting their different aims and objectives. Further development of integrative therapies that can incorporate psychological and spiritual as well as diverse cultural perspectives may help the continued advancement and evolution of more effective psychotherapies that can benefit diverse populations. © The Author(s) 2014.

48 CFR 31.002 - Availability of accounting guide.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Availability of accounting... GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES 31.002 Availability of accounting guide. Contractors needing assistance in developing or improving their accounting systems and procedures...

The Harm Principle as a Mid-level Principle? Three Problems from the Context of Infectious Disease Control

NARCIS (Netherlands)

Krom, A.

2011-01-01

Effective infectious disease control may require states to restrict the liberty of individuals. Since preventing harm to others is almost universally accepted as a legitimate (prima facie) reason for restricting the liberty of individuals, it seems plausible to employ a mid-level harm principle in

Financial Audit: EPA’s Financial Statements for Fiscal Years 1988 and 1987

Science.gov (United States)

1990-03-16

depreciation data. "* Instead of capitalizing personal property when it is purchased and placed into service, as required by GAAP , all disbursements for...Act GAAP generally accepted accounting principles NPL National Priorities List Page 5 GAO/AFMD.9O2O Environmental Protection Agency United States G A... depreciation data needed to account for property assets in accordance with generally accepted accounting principles. In addition, related account balances

29 CFR 2520.103-2 - Contents of the annual report for a group insurance arrangement.

Science.gov (United States)

2010-07-01

...) of this section which contain a description of the accounting principles and practices reflected in the financial statements and, if applicable, variances from generally accepted accounting principles... report and the accounting principles and practices reflected therein; and (B) The opinion of the...

L-286, Acceptance Test Record

International Nuclear Information System (INIS)

HARMON, B.C.

2000-01-01

This document provides a detailed account of how the acceptance testing was conducted for Project L-286, ''200E Area Sanitary Water Plant Effluent Stream Reduction''. The testing of the L-286 instrumentation system was conducted under the direct supervision

Conservative accounting yields excessive risk-taking; a note

OpenAIRE

Johannes Becker; Melanie Steinhoff

2013-01-01

We analyse the role of business taxation for corporate risk-taking under different accounting principles. We build a model in which investors have complete information and markets are perfect. A representative risk-neutral firm invests in one unit of an asset choosing from a continuum of assets differing in income and risk properties. The corporate tax base is determined following specific accounting principles (such as mark-to-market, lower-of-cost-or-market and historical cost). We demonstr...

Accounting Considerations in Public Sector Risk Management Pools.

Science.gov (United States)

Commons, Harriet V.

1987-01-01

The Government Accounting Standards Board's Insurance Issues Project has issued an invitation to comment on two issues: (1) whether governmental risk pools should follow the same accounting principles as commercial insurance companies and (2) financial statement disclosures required of entities with public accountability (MLF)

Gravitational Lagrangians, Mach's Principle, and the Equivalence Principle in an Expanding Universe

Science.gov (United States)

Essén, Hanno

2014-08-01

Gravitational Lagrangians as derived by Fock for the Einstein-Infeld-Hoffmann approach, and by Kennedy assuming only a fourth rank tensor interaction, contain long range interactions. Here we investigate how these affect the local dynamics when integrated over an expanding universe out to the Hubble radius. Taking the cosmic expansion velocity into account in a heuristic manner it is found that these long range interactions imply Mach's principle, provided the universe has the critical density, and that mass is renormalized. Suitable higher order additions to the Lagrangians make the formalism consistent with the equivalence principle.

77 FR 60988 - Advisory Bulletin on Collateralization of Advances and Other Credit Products Provided by Federal...

Science.gov (United States)

2012-10-05

... accounting principles that are specific to insurance companies, as opposed to the generally accepted accounting principles in the United States on which the financials of most other domestic companies and all federally insured depository institutions are based. While the statutory accounting principles adopted by...

Trends of development of social responsible investment in Ukraine: accounting principles

Directory of Open Access Journals (Sweden)

Rudeychuk S.V.

2017-08-01

Full Text Available The research is devoted to the study of the features and trends of the development of socially responsible investment in Ukraine. The main objective of the study of social responsibility issues is to systematize and study the prospects for the development and evaluation of corporate social responsibility in Ukraine, as well as to study the peculiarities of its accounting reflection in the accounting system. In the course of the study, the current state of social projects in Ukraine was studied, as well as the main obstacles and perspectives of the development of socially responsible investment in Ukraine. The research defines the features of socially responsible investment in order to identify the main areas of improvement of the information provision of formation of social reporting indicators. The article proposes the bookkeeping for directions of enterprise’s social activity in clearly defined accounts of accounting, regardless of the level of its regulation, followed by the development of analytical sections of accounting in the relevant areas of social policy.

Educating the Next Generation of Accounting Professionals

Science.gov (United States)

Schader, Gary; Wailoo, Bert; John, Stephen

2012-01-01

Each year accounting graduates are recruited by the accounting firms that hope the new crop of employees will be technically prepared to serve the clients of the firm. They are looking for these recruits to have a mastery of the principles and concepts of the accounting courses they have taken. Proof of mastery is the student's ability to apply…

Culture of safety. Indicators of culture of safety. Stage of culture of safety. Optimization of radiating protection. Principle of precaution. Principle ALARA. Procedure ALARA

International Nuclear Information System (INIS)

Mursa, E.

2006-01-01

Object of research: is the theory and practice of optimization of radiating protection according to recommendations of the international organizations, realization of principle ALARA and maintenance of culture of safety (SC) on the nuclear power plant. The purpose of work - to consider the general aspects of realization of principle ALARA, conceptual bases of culture of safety, as principle of management, and practice of their introduction on the nuclear power plant. The work has the experts' report character in which the following questions are presented: The recommendations materials of the IAEA and other international organizations have been assembled, systematized and analyzed. The definitions, characteristics and universal SC features, and also indicators as a problem of parameters and quantitative SC measurements are described in details advanced. The ALARA principles - principle of precaution; not acceptance of zero risk; choice of a principle ALARA; model of acceptable radiation risk are described. The methodology of an estimation of culture of safety level and practical realization of the ALARA principle in separate organization is shown on a practical example. The SC general estimation at a national level in Republic of Moldova have been done. Taking into consideration that now Safety Culture politics are introduced only in relation to APS, in this paper the attempt of application of Safety Culture methodology to Radiological Objects have been made (Oncological Institute of the Republic of Moldova and Special Objects No.5101 and 5102 for a long time Storage of the Radioactive Waste). (authors)

Study on the high level radioactive wastes geological isolation seen from the social acceptance of science and technology. (1) The explanation based on the principle of risk and benefit for another field specialist

International Nuclear Information System (INIS)

Wada, Ryutaro; Tanaka, Satoru; Nagasaki, Shinya

2009-01-01

Generally speaking, a vast, advanced and unfamiliar science and technology is unacceptable by public for the fear of its unknown nature. The siting problem for the disposal of high level radioactive wastes is one of the typical examples. This study examined the desirable research scheme for geological disposal of the high level radioactive wastes seen from social acceptance of science and technology in the deductive approach by the technical essence described in the first report. As the safety is the most prioritized concern in the research of radioactive waste disposal, the correlation between safety and cost has not been argued. Therefore, the argument has only turned in seeking for limitless safety without paying attention to an economic principle. In this report, as the examination evolving from a social acceptability, the author tries to explain the safety together with cost information in accordance with the principle of the risk benefit. As a result, it turned out that the relation between the existing Japanese default proposal (H12 report) and overseas examples can be figured out to explain their relative position by the safety and cost correlation diagram made in accordance with the risk benefit principle. The nuclear field specialist can discuss a relative location of the Japanese disposal concept by this correlation diagram with another field specialist. (author)

Decision-making when data and inferences are not conclusive: risk-benefit and acceptable regret approach.

Science.gov (United States)

Hozo, Iztok; Schell, Michael J; Djulbegovic, Benjamin

2008-07-01

The absolute truth in research is unobtainable, as no evidence or research hypothesis is ever 100% conclusive. Therefore, all data and inferences can in principle be considered as "inconclusive." Scientific inference and decision-making need to take into account errors, which are unavoidable in the research enterprise. The errors can occur at the level of conclusions that aim to discern the truthfulness of research hypothesis based on the accuracy of research evidence and hypothesis, and decisions, the goal of which is to enable optimal decision-making under present and specific circumstances. To optimize the chance of both correct conclusions and correct decisions, the synthesis of all major statistical approaches to clinical research is needed. The integration of these approaches (frequentist, Bayesian, and decision-analytic) can be accomplished through formal risk:benefit (R:B) analysis. This chapter illustrates the rational choice of a research hypothesis using R:B analysis based on decision-theoretic expected utility theory framework and the concept of "acceptable regret" to calculate the threshold probability of the "truth" above which the benefit of accepting a research hypothesis outweighs its risks.

Development of accounting quality management system

Directory of Open Access Journals (Sweden)

Plakhtii T.F.

2017-08-01

Full Text Available Accounting organization as one of the types of practical activities at the enterprise involves organization of the process of implementation of various kinds of accounting procedures to ensure meeting needs of the users of accounting information. Therefore, to improve its quality an owner should use tools, methods and procedures that enable to improve the quality of implementation of accounting methods and technology. The necessity of using a quality management system for the improvement of accounting organization at the enterprise is substantiated. The system of accounting quality management is developed and grounded in the context of ISO 9001:2015, which includes such processes as the processes of the accounting system, leadership, planning, and evaluation. On the basis of specification and justification of the set of universal requirements (content requirements, formal requirements the model of the environment of demands for high-quality organization of the computerized accounting system that improves the process of preparing high quality financial statements is developed. In order to improve the system of accounting quality management, to justify the main objectives of its further development, namely elimination of unnecessary characteristics of accounting information, the differences between the current level of accounting information quality and its perfect level are considered; the meeting of new needs of users of accounting information that have not been satisfied yet. The ways of leadership demonstration in the system of accounting quality management of accounting subjects at the enterprise are substantiated. The relationship between the current level of accounting information quality and its perfect level is considered. The possible types of measures aimed at improving the system of accounting quality management are identified. The paper grounds the need to include the principle of proper management in the current set of accounting

Comparative Analysis on Two Accounting Systems of Rural Economic Originations

Institute of Scientific and Technical Information of China (English)

2011-01-01

In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives(Trial) issued by the Ministry of Finance.The comparison points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’ cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.

National accounting law in Norway, and in other Nordic countries

OpenAIRE

Lundesgaard, Jon

2010-01-01

Denne gjesteforelesningen ble gitt ved Gdanks school of banking 3. mars 2010 The national Norwegian Accounting Act is based on what represents a modernized version of classical accounting principles. That is, most fundamentally, the approach is transaction based (historic cost) and result oriented. In this presentation, the focus is on Chapter 4 of the Act, i.e. the principles chapter of the Act.

Accounting for Independent Schools. Second Edition.

Science.gov (United States)

National Association of Independent Schools, Boston, MA.

This is a thoroughly revised edition of the 1969 publication, "Accounting for Independent Schools," a guide that attempted to codify basic accounting principles and practices for specific application to independent schools. The focus of the second edition is more on refining practices than on initiating them, and more on extending the managerial…

AAL- technology acceptance through experience

NARCIS (Netherlands)

Huldtgren, A.; Ascencio San Pedro, G.; Pohlmeyer, A.E.; Romero Herrera, N.A.

2014-01-01

Despite substantial research and development of Ambient Assisted Living (AAL) technologies, their acceptance remains low. This is partially caused by a lack of accounting for users' needs and values, and the social contexts these systems are to be embedded in. Participatory design has some potential

Principles of Optics

Science.gov (United States)

Born, Max; Wolf, Emil

1999-10-01

Principles of Optics is one of the classic science books of the twentieth century, and probably the most influential book in optics published in the past forty years. This edition has been thoroughly revised and updated, with new material covering the CAT scan, interference with broad-band light and the so-called Rayleigh-Sommerfeld diffraction theory. This edition also details scattering from inhomogeneous media and presents an account of the principles of diffraction tomography to which Emil Wolf has made a basic contribution. Several new appendices are also included. This new edition will be invaluable to advanced undergraduates, graduate students and researchers working in most areas of optics.

Classification of radioactive waste and determination of waste specifications as well as conditions of acceptance for ultimate storage

International Nuclear Information System (INIS)

Merz, E.

1983-04-01

The determination of waste specification and conditions of acceptance must follow a certain scheme, the basics of which will be presented. First the types of waste and the ultimate storage facilities will be characterized. The various categories of waste will be listed in a universally valid system, and the preliminary conditioning options will be determined. Based on the results of safety analysis taking into account the whole system - geological circumstances, ultimate store mines, types and forms of waste - specifications for the various ultimate store products are to be derived following iterative methods. Suggestions though not of a binding nature and probably subject to eventual revisions in part will be presented. To ensure the safety goals, i.e. the exclusion of radioactivity from the human biosphere, appropriate quality control is required concerning the production and the acceptance at the ultimate store. The guiding principles to be heeded will be discussed in brief. (orig./HP) [de

17 CFR 229.305 - (Item 305) Quantitative and qualitative disclosures about market risk.

Science.gov (United States)

2010-04-01

... by generally accepted accounting principles (see, e.g., FASB, Statement of Financial Accounting..., Statement of Financial Accounting Standards No. 5, “Accounting for Contingencies,” (“FAS 5”) paragraph 3... accounting principles (see, e.g., FASB, Statement of Financial Accounting Standards No. 119, “Disclosure...

The importance of managerial accounting in managerial accounting system

OpenAIRE

Dragan Cristian

2014-01-01

In order to determine the role of Managerial Accounting in a company’s information system we must start with a systematic approach. According to systematic approach, this system is a structure that produces: - transformation; - self-adjusting; - synergy (the principle of totality). Therefore, considering the above, the total is higher than the sum of the component parts, when we are referring to plus- value creation.

Using Axline's Eight Principles of Play Therapy with Mexican-American Children

Science.gov (United States)

Ramirez, Sylvia Z.; Flores-Torres, Leila L.; Kranz, Peter L.; Lund, Nick L.

2005-01-01

There is a paucity of literature on the application of client-centered play therapy to diverse cultures. In this regard, the purpose of the article is to discuss considerations related to using Axline's eight principles of play therapy with Mexican-American children. The principles involve multicultural acceptance and understanding, relationship…

Introducing the Accounting Equation with M&M's®

Science.gov (United States)

Scofield, Barbara W.; Dye, Wilma

2009-01-01

On the first day of Principles of Accounting classes, students learn the fundamental accounting equation from which all financial accounting practice emerge. The accounting equation is the criterion by which companies are valued and by which company performance is measured. This activity simplifies assets, liabilities, and owners' equity to the…

The precautionary principle: is it safe.

Science.gov (United States)

Gignon, Maxime; Ganry, Olivier; Jardé, Olivier; Manaouil, Cécile

2013-06-01

The precautionary principle is generally acknowledged to be a powerful tool for protecting health but it was originally invoked by policy makers for dealing with environmental issues. In the 1990s, the principle was incorporated into many legislative and regulatory texts in international law. One can consider that the precautionary principle has turned into "precautionism" necessary to prove to the people, taking account of risk in decisions. There is now a risk that these abuses will deprive the principle of its meaning and value. When pushed to its limits, the precautionary principle can even be dangerous when applied to the healthcare field. This is why a critical analysis of the principle is necessary. Through the literature, it sometimes seems to deviate somehow from the essence of the precautionary principle as it is commonly used in relation to health. We believe that educational work is necessary to familiarize professionals, policy makers and public opinion of the precautionary principle and avoid confusion. We propose a critical analysis of the use and misuse of the precautionary principle.

Inventory management in the environment and the theory of constraints management accounting system throughput accounting

OpenAIRE

Elsukova Tatiana Vasilevna

2014-01-01

This article analyzes the techniques and methods of inventory management company with the information of a management accounting system based on the principles of the theory of constraints, both financial and non-financial.

Healthcare Financial Management Association, Principles and Practices Board. Statement No. 16. Classifying, valuing, and analyzing accounts receivable related to patient services.

Science.gov (United States)

1993-05-01

This Principles and Practices Board project was undertaken in response to the frequent requests from HFMA members for a standard calculation of "days of revenue in receivables." The board's work on this project indicated that every element of the calculation required standards, which is what this statement provides. Since there have been few standards for accounts receivable related to patient services, the industry follows a variety of practices, which often differ from each other. This statement is intended to provide a framework for enhanced external comparison of accounts receivable related to patient services, and thereby improve management information related to this very important asset. Thus, the standards described in this statement represent long-term goals for gradual transition of recordkeeping practices and not a sudden or revolutionary change. The standards described in this statement will provide the necessary framework for the most meaningful external comparisons. Furthermore, management's understanding of deviations from these standards will immediately assist in analysis of differences in data between providers.

78 FR 20705 - Securities Act of 1933; Securities Exchange Act of 1934; Order Regarding Review of FASB...

Science.gov (United States)

2013-04-05

... accepted for purposes of the securities laws, any accounting principles established by a standard setting... Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting... recognizing the FASB's financial accounting and reporting standards as ``generally accepted'' under Section...

Clean intermittent self-catheterisation - principles and practice

Directory of Open Access Journals (Sweden)

Arun Narayanaswamy

2000-01-01

Full Text Available This review of the literature on the principles and prac-tice of clean intermittent self-catheterisation includes the role of antiseptics/antibiotics, and outcome. It covers ac-ceptance of the technique, urinary tract infection, conti-nence, and preservation of upper urinary tract.

Cost accounting at GKSS

International Nuclear Information System (INIS)

Hinz, R.

1979-01-01

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)

Variational principles of fluid mechanics and electromagnetism: imposition and neglect of the Lin constraint

International Nuclear Information System (INIS)

Allen, R.R. Jr.

1987-01-01

The Lin constraint has been utilized by a number of authors who have sought to develop Eulerian variational principles in both fluid mechanics and electromagnetics (or plasmadynamics). This dissertation first reviews the work of earlier authors concerning the development of variational principles in both the Eulerian and Lagrangian nomenclatures. In the process, it is shown whether or not the Euler-Lagrange equations that result from the variational principles are equivalent to the generally accepted equations of motion. In particular, it is shown in the case of several Eulerian variational principles that imposition of the Lin constraint results in Euler-Lagrange equations equivalent to the generally accepted equations of motion, whereas neglect of the Lin constraint results in restrictive Euler-Lagrange equations. In an effort to improve the physical motivation behind introduction of the Lin constraint, a new variational constraint is developed based on teh concept of surface forces within a fluid. Additionally, it is shown that a quantity often referred to as the canonical momentum of a charged fluid is not always a constant of the motion of the fluid; and it is demonstrated that there does not exist an unconstrained Eulerian variational principle giving rise to the generally accepted equations of motion for both a perfect fluid and a cold, electromagnetic fluid

Incomplete contracting theory in empirical accounting research

NARCIS (Netherlands)

van Lent, L.A.G.M.

1999-01-01

In three essays, the implications of the costly contracting approach in accounting are investigated. First, the consequences of changing the set of acceptable accounting techniques in the banking and insurance industry are examined. The regulations imposed by a government agency alter the

77 FR 72413 - William Blair & Company, L.L.C. and William Blair Funds.; Notice of Application

Science.gov (United States)

2012-12-05

... Series will be accounted for under standard accounting principles and in accordance with U.S. Generally Accepted Accounting Principles (``GAAP''), and they will be audited annually by a nationally recognized and... investment company audit. Thus, applicants assert that critical accounting policies governing security...

12 CFR 900.3 - Terms relating to other entities and concepts used throughout 12 CFR chapter IX.

Science.gov (United States)

2010-01-01

... GENERAL DEFINITIONS GENERAL DEFINITIONS APPLYING TO ALL FINANCE BOARD REGULATIONS § 900.3 Terms relating....C. 1451, et seq.). Generally Accepted Accounting Principles or GAAP means accounting principles...

Main requirements and criteria for State nuclear material control and accounting

International Nuclear Information System (INIS)

Ryazanov, B.G.; Goryunov, V.K.; Erastov, V.V.

1999-01-01

The paper presents comments and substantiation of the main requirements and criteria for the State nuclear materials (NM) control and accounting system in the draft of the federal Main regulations of NM control and accounting. The State NM control and accounting system structure and design principles, the list of nuclear and special non-nuclear materials which are subject to the control and accounting, NM control and accounting principles are considered. Measurement system for the values for NM control and accounting and measurement assurance program, NM transfer procedures, physical inventory taking, closing a material balance and evaluation of inventory difference and balance closure of bulk form NM are shown. Accounting units in the inventory, the system accounting report documentation and preliminary notifications, the NM control and accounting arrangement, the federal and departmental control in the State NM control and accounting system, the State NM control and accounting system supervision and requirement to the personnel carrying out the NM control and accounting are discussed [ru

Principles of a new type of great acceptance mass separator

International Nuclear Information System (INIS)

Chabert, A.; Ricaud, C.; Bru, B.

1993-01-01

Principles of a new method for performing selection of given charge/mass ratio ions among a stream of contaminating ions with very close charge/mass ratios, are presented. The mass spectrometer is basically composed of a series of three element sets carrying out the following functions: in a first section, a mass defect is transformed in a phase shift; a HF cavity (de-buncher) then transforms the phase shift in an energy variation; and an energy analysis magnetic system which transforms the energy difference in a radial separation. The transverse movement of the beam is thus controlled all along the course, and an excellent longitudinal capture of the ions is obtained thus ensuring a good global transmission

Communication from the Commission of Energy Regulation relative to the audit of the non-bundled accounts of Electricite de France for the 2000 financial year; Communication de la Commission de Regulation de l'Energie relative a l'audit des comptes dissocies d'EDF pour l'exercice 2000

Energy Technology Data Exchange (ETDEWEB)

NONE

2003-01-01

The aim of this audit of the non-bundled accounts of Electricite de France (EdF) was double: to check to good enforcement of the book-keeping dissociation principle and in particular the establishment of opening statuses, and to verify the correct charging of the production, transport, distribution and other activity accounts. This document describes the modalities of the control and the adjustment of the status accounts and of the exploitation charges with the corrections accepted by EdF. (J.S.)

75 FR 54802 - Requirement of a Statement Disclosing Uncertain Tax Positions

Science.gov (United States)

2010-09-09

... return. Corporations that prepare financial statements are required by generally accepted accounting principles to identify and quantify all uncertain tax positions as described in Financial Accounting..., including International Financial Reporting Standards and country-specific generally accepted accounting...

Inventory management in the environment and the theory of constraints management accounting system throughput accounting

Directory of Open Access Journals (Sweden)

Elsukova Tatiana Vasilevna

2014-02-01

Full Text Available This article analyzes the techniques and methods of inventory management company with the information of a management accounting system based on the principles of the theory of constraints, both financial and non-financial.

A Behavior-Analytic Account of Motivational Interviewing

Science.gov (United States)

Christopher, Paulette J.; Dougher, Michael J.

2009-01-01

Several published reports have now documented the clinical effectiveness of motivational interviewing (MI). Despite its effectiveness, there are no generally accepted or empirically supported theoretical accounts of its effects. The theoretical accounts that do exist are mentalistic, descriptive, and not based on empirically derived behavioral…

Approaches to greenhouse gas accounting methods for biomass carbon

International Nuclear Information System (INIS)

Downie, Adriana; Lau, David; Cowie, Annette; Munroe, Paul

2014-01-01

This investigation examines different approaches for the GHG flux accounting of activities within a tight boundary of biomass C cycling, with scope limited to exclude all other aspects of the lifecycle. Alternative approaches are examined that a) account for all emissions including biogenic CO 2 cycling – the biogenic method; b) account for the quantity of C that is moved to and maintained in the non-atmospheric pool – the stock method; and c) assume that the net balance of C taken up by biomass is neutral over the short-term and hence there is no requirement to include this C in the calculation – the simplified method. This investigation demonstrates the inaccuracies in both emissions forecasting and abatement calculations that result from the use of the simplified method, which is commonly accepted for use. It has been found that the stock method is the most accurate and appropriate approach for use in calculating GHG inventories, however short-comings of this approach emerge when applied to abatement projects, as it does not account for the increase in biogenic CO 2 emissions that are generated when non-CO 2 GHG emissions in the business-as-usual case are offset. Therefore the biogenic method or a modified version of the stock method should be used to accurately estimate GHG emissions abatement achieved by a project. This investigation uses both the derivation of methodology equations from first principles and worked examples to explore the fundamental differences in the alternative approaches. Examples are developed for three project scenarios including; landfill, combustion and slow-pyrolysis (biochar) of biomass. -- Highlights: • Different approaches can be taken to account for the GHG emissions from biomass. • Simplification of GHG accounting methods is useful, however, can lead to inaccuracies. • Approaches used currently are often inadequate for practises that store carbon. • Accounting methods for emissions forecasting can be inadequate for

Common principles and multiculturalism.

Science.gov (United States)

Zahedi, Farzaneh; Larijani, Bagher

2009-01-01

Judgment on rightness and wrongness of beliefs and behaviors is a main issue in bioethics. Over centuries, big philosophers and ethicists have been discussing the suitable tools to determine which act is morally sound and which one is not. Emerging the contemporary bioethics in the West has resulted in a misconception that absolute westernized principles would be appropriate tools for ethical decision making in different cultures. We will discuss this issue by introducing a clinical case. Considering various cultural beliefs around the world, though it is not logical to consider all of them ethically acceptable, we can gather on some general fundamental principles instead of going to the extremes of relativism and absolutism. Islamic teachings, according to the presented evidence in this paper, fall in with this idea.

Common Principles and Multiculturalism

Science.gov (United States)

Zahedi, Farzaneh; Larijani, Bagher

2009-01-01

Judgment on rightness and wrongness of beliefs and behaviors is a main issue in bioethics. Over centuries, big philosophers and ethicists have been discussing the suitable tools to determine which act is morally sound and which one is not. Emerging the contemporary bioethics in the West has resulted in a misconception that absolute westernized principles would be appropriate tools for ethical decision making in different cultures. We will discuss this issue by introducing a clinical case. Considering various cultural beliefs around the world, though it is not logical to consider all of them ethically acceptable, we can gather on some general fundamental principles instead of going to the extremes of relativism and absolutism. Islamic teachings, according to the presented evidence in this paper, fall in with this idea. PMID:23908720

47 CFR 32.1 - Background.

Science.gov (United States)

2010-10-01

... financial accounting system which reports the results of operational and financial events in a manner which... permit upon the consistency of the well established body of accounting theories and principles commonly referred to as generally accepted accounting principles. ...

75 FR 59331 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

Science.gov (United States)

2010-09-27

..., including related disclosures: Significant changes in the company's accounting principles, financial... respect to the accounting principles applicable to that company. Risk of Material Misstatement 5. The risk...; less complex business processes and financial reporting systems; more centralized accounting functions...

Strategic Management Accounting Development during Last 30 Years

OpenAIRE

Šoljaková, Libuše

2012-01-01

This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs. Finally researches on strategic management accounting have only limited results. Paper is based on literature review and empirica...

Accounting for Independent Schools.

Science.gov (United States)

Sonenstein, Burton

The diversity of independent schools in size, function, and mode of operation has resulted in a considerable variety of accounting principles and practices. This lack of uniformity has tended to make understanding, evaluation, and comparison of independent schools' financial statements a difficult and sometimes impossible task. This manual has…

Insurance: Accounting, Regulation, Actuarial Science

OpenAIRE

Alain Tosetti; Thomas Behar; Michel Fromenteau; Stéphane Ménart

2001-01-01

We shall be examining the following topics: (i) basic frameworks for accounting and for statutory insurance rules; and (ii) actuarial principles of insurance; for both life and nonlife (i.e. casualty and property) insurance.Section 1 introduces insurance terminology, regarding what an operation must include in order to be an insurance operation (the legal, statistical, financial or economic aspects), and introduces the accounting and regulation frameworks and the two actuarial models of insur...

THE ROLE OF ETHICS FOR COST ACCOUNTING PROFESSSIONALS

OpenAIRE

Petru Stefea; Nita Cornel Gabriel

2014-01-01

The purpose of this paper is to improve the understood importance of ethics for cost accounting professionals as a tool for successful cost accounting system. Also, present study is outpointing the implications of ethical conduct over the cost accounting system and, also, a review of ethical standards and principles for cost accounting professionals. The value contribution of this paper comes from a critical review of the ethics of cost accounting professionals presented by the most important...

The Client Risk and The Audit Planning: Influence of Acceptance of Audit Engagement

Directory of Open Access Journals (Sweden)

Deby Suryani

2018-03-01

Full Text Available This study briefly aims to extend the relationship between client risks with the audit planning by proposes the acceptance of audit engagement as a mediate variable to fill a gap research, furthermore to determine the effect of client risk toward the audit planning in Public Accounting Firm in Jakarta, Indonesia. This research is a quantitative causal with primary data obtained by questionnaires. The population of this study is the auditors of Public Accounting Firm registered in the Directory Indonesian Institute of Accountants (Certified 2016 in Jakarta and to obtain the sample used purposive sampling technique and obtained samples of 197 respondents from 45 Public Accounting Firms spread in Jakarta. The analysis of data is using Structural Equation Modeling. The results of this research shows; (1. The Client risks directly may affect the audit planning in a positive but not significantly, (2. The Client risk directly affects the acceptance of audit positively and significantly, (3. The acceptance of audit engagement has positively and significantly influence on audit planning. Therefore the acceptance of audit engagement perfectly can act as mediate variable between client's risks with the audit planning, whereas the acceptance of audit engagement indicated by Time Budget Pressure, Audit Fee. Letter of Auditing and all indicator have a high loading factor.

77 FR 42175 - Securities Act Industry Guides

Science.gov (United States)

2012-07-18

... June 30, 2009, the Financial Accounting Standards Board (``FASB'') issued FASB Statement of Financial... Accepted Accounting Principles--a replacement of FASB Statement No. 162 (``Statement No. 168''), to establish the FASB Codification as the source of authoritative non-Commission accounting principles...

Balancing Technology with Established Methodology in the Accounting Classroom.

Science.gov (United States)

Hoyt, William B.

1996-01-01

Discusses the role of technology in secondary accounting courses. Indicates that students must master the principles and concepts in accounting and must experience the manual preparation of documents before automated procedures are integrated. (Author/JOW)

REVALUATION OF TANGIBLE ASSETS FROM ACCOUNTING AND FISCAL PERSPECTIVES

Directory of Open Access Journals (Sweden)

MARIANA GURAU

2011-04-01

Full Text Available Acknowledged by the accounting regulations conform to the European directives inside the alternative assessment norms, the revaluation of tangible assets is also accepted by the International Accounting Standards as an allowed alternative treatment. As there is a real interaction between accountancy and taxation, the present study aims to analyze the fiscal vision on the revaluation, the manner in which the above mentioned accepts the revaluation of tangible assets. It is a known fact that the accounting information is used by the taxation as an object and a support in order to determine and to settle the assessments, the taxes and the contributions. Still, the taxation authority reserves the rights to punctually impose some financial treatments distinct to the accounting rules. This also happens with the revaluation of tangible assets, and this is exactly what we emphasize in the present paper.

PERSEPSI MAHASISWA AKUNTANSI TENTANG PRAKTIK CREATIVE ACCOUNTING

Directory of Open Access Journals (Sweden)

Moh Lutfi Saiful Arif

2014-04-01

Full Text Available Abstract: Accounting Students Perceptions about Creative Accounting Practices. This study aims to determine the students' perceptions about the accounting practices of creative accounting viewed from business ethics theory. This research was conducted with descriptive qualitative method. Data was collected by interview to 5 accounting students of the Faculty of Economics, University Trunojoyo as key informants. Results of interviews on creative accounting was then analyzed by employing theory of business ethics. The results of this study showed that creative accounting can not be accepted from ethics theory of deontology, utilitarianism, and ethical egoism. Students also perceived that creative accounting is unethical act.

From Acceptance to Rejection: Food Contamination in the Classroom.

Science.gov (United States)

Rajecki, D. W.

1989-01-01

Describes a classroom exercise to explain design and measurement principles in methodology and statistics courses. This demonstration which involves measurement of a shift from food acceptance to food rejection produces meaningful data sets. The realism of the exercise gives students a view of problems that emerge in research. (KO)

Theoretical preconditions of the realization of principle of domination of essence over form

Directory of Open Access Journals (Sweden)

T.S. Osadcha

2015-06-01

Full Text Available Organization and accounting should be based on accounting principles, which must ensure qualitative preparation of the financial statements. In this case an important role is played by the principle of domination of essence over form. Here is analyzed the main factors of its development and dissemination. Also it is determined the role of IFRS in the spreading of the principle of domination of essence over form in the world and its fixation on the level of normative regulation of accounting in certain countries, including Ukraine. It is defined theoretical preconditions for identifying and removing the existing obstacles in the application of the principle of domination of essence over form in the practice of management, which will ensure qualitative preparation of the financial statements. It is offered to use the principle of property rights theory, the theory of rent and the agency theory to solve the problem of disseverance between owner and manager.

Canadian nuclear power principles for beyond design basis events - supporting rationale

International Nuclear Information System (INIS)

Elliott, M.; Newman, G.; Bhaloo, A.

2014-01-01

The development of the following principles and their rationale began during a special Chief Nuclear Engineers forum held on March 25th, 2013 in Toronto. These principles are intended to provide guidance to the Canadian Nuclear Power Industry in developing responses to the lessons learned from the Fukushima event of March 2011. These principles were accepted and signed off by the Chief Nuclear Officers of each of the three utilities in August 2013 and were presented to the CNSC at a public hearing on August 21, 2013. This document provides the underlying rationale for the principles. (author)

Canadian nuclear power principles for beyond design basis events - supporting rationale

Energy Technology Data Exchange (ETDEWEB)

Elliott, M. [OPG Nuclear, Ontario (Canada); Newman, G. [Bruce Power, Ontario (Canada); Bhaloo, A. [New Brunswick Power, New Brunswick (Canada)

2014-09-15

The development of the following principles and their rationale began during a special Chief Nuclear Engineers forum held on March 25th, 2013 in Toronto. These principles are intended to provide guidance to the Canadian Nuclear Power Industry in developing responses to the lessons learned from the Fukushima event of March 2011. These principles were accepted and signed off by the Chief Nuclear Officers of each of the three utilities in August 2013 and were presented to the CNSC at a public hearing on August 21, 2013. This document provides the underlying rationale for the principles. (author)

Canadian nuclear power principles for beyond design basis events - supporting rationale

Energy Technology Data Exchange (ETDEWEB)

Elliott, M. [Ontario Power Generation Nuclear, Pickering, ON (Canada); Newman, G. [Bruce Power, Tiverton, ON (Canada); Bhaloo, A. [New Brunswick Power, Fredericton, NB (Canada)

2014-07-01

The development of the following principles and their rationale began during a special Chief Nuclear Engineers forum held on March 25th, 2013 in Toronto. These principles are intended to provide guidance to the Canadian Nuclear Power Industry in developing responses to the lessons learned from the Fukushima event of March 2011. These principles were accepted and signed off by the Chief Nuclear Officers of each of the three utilities in August 2013 and were presented to the CNSC at a public hearing on August 21, 2013. This document provides the underlying rationale for the principles. (author)

Methodology of sustainability accounting

Directory of Open Access Journals (Sweden)

O.H. Sokil

2017-03-01

Full Text Available Modern challenges of the theory and methodology of accounting are realized through the formation and implementation of new concepts, the purpose of which is to meet the needs of users in standard and unique information. The development of a methodology for sustainability accounting is a key aspect of the management of an economic entity. The purpose of the article is to form the methodological bases of accounting for sustainable development and determine its goals, objectives, object, subject, methods, functions and key aspects. The author analyzes the theoretical bases of the definition and considers the components of the traditional accounting methodology. Generalized structural diagram of the methodology for accounting for sustainable development is offered in the article. The complex of methods and principles of sustainable development accounting for systematized and non-standard provisions has been systematized. The new system of theoretical and methodological provisions of accounting for sustainable development is justified in the context of determining its purpose, objective, subject, object, methods, functions and key aspects.

Accounts that matter and count

DEFF Research Database (Denmark)

Elkjær, Bente; Brandi, Ulrik

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

Principles of the long-term sustainable development strategy of the SOCAR

International Nuclear Information System (INIS)

Akhundov, M.M.

2002-01-01

Full text: SOCAR intends to radically change its Health, Safety and Environmental Policy and to build it on the basis of Sustainable Development principles. Sustainable Development principles have been developed and accepted by the world community after the need of sensible prospects of its development has been recognized. The International Conference has initiated international discussions of the sustainable development issues for the Protection of Environment, which has hosted by UNESCO in Stockholm in 1968. Later, in 1972 the UN Environmental Conference was held in Stockholm, with the participation of 113 countries, which established a special structure- United Nations Environmental Programme (UNEP). Later, in 1993, at the UN World Conference for Human Rights, which was held in Vienna, following a discussions by the country leaders and representatives of civil society a provision was developed, which stated that no development could be long-term in the absence of full respect to human rights. SOCAR has just started to implement strategy and intends to continue its policy in this direction. In the future, SOCAR s business shall be carried out with account to the balance of economical, social and environmental components. SOCAR shall continue the development of required systems, instruments and indicators of management for achieving the goals of sustainable development

Analyzing Chinese Financial Reporting

Institute of Scientific and Technical Information of China (English)

SABRINA; ZHANG

2008-01-01

If the world’s capital markets could use a harmonized accounting framework it would not be necessary for a comparison between two or more sets of accounting standards. However,there is much to do before this becomes reality.This article aims to pres- ent a general overview of China’s General Accepted Accounting Principles(GAAP), U.S.General Accepted Accounting Principles and International Financial Reporting Standards(IFRS),and to analyze the differ- ences among IFRS,U.S.GAAP and China GAAP using fixed assets as an example.

Mechanisms of Mindfulness Training: Monitor and Acceptance Theory (MAT)1

Science.gov (United States)

Lindsay, Emily K.; Creswell, J. David

2016-01-01

Despite evidence linking trait mindfulness and mindfulness training with a broad range of effects, still little is known about its underlying active mechanisms. Mindfulness is commonly defined as (1) the ongoing monitoring of present-moment experience (2) with an orientation of acceptance. Building on conceptual, clinical, and empirical work, we describe a testable theoretical account to help explain mindfulness effects on cognition, affect, stress, and health outcomes. Specifically, Monitor and Acceptance Theory (MAT) posits that (1), by enhancing awareness of one’s experiences, the skill of attention monitoring explains how mindfulness improves cognitive functioning outcomes, yet this same skill can increase affective reactivity. Second (2), by modifying one’s relation to monitored experience, acceptance is necessary for reducing affective reactivity, such that attention monitoring and acceptance skills together explain how mindfulness improves negative affectivity, stress, and stress-related health outcomes. We discuss how MAT contributes to mindfulness science, suggest plausible alternatives to the account, and offer specific predictions for future research. PMID:27835764

Entrepreneurs in transitional Serbia - the context of management and socially accepted type of private enterprise

Directory of Open Access Journals (Sweden)

Trifunović Vesna

2015-01-01

Full Text Available The process of post-socialist transformation in Serbia included, among other things, a boost of selfemployed entrepreneurship looking to place themselves within a society. This phenomenon occurred within the complex conditions that included the past socialist heritage and egalitarian ideology, representing thus a potential a priori negative social attitudes towards private enterprise and entrepreneurs, as well as specific overall transition path that can be divided into two distinct and disparate stages. This particular context has influenced the complexity of the problem of entrepreneurship in this society. Therefore, this paper will firstly focus on the context and conditions of entrepreneurial business from the perspective of the very entrepreneurs; additionally, the paper will try to discern the socially accepted types of entrepreneurs, favoring the assumption that this type of economy, in principle, has been accepted, i.e., there is no social resistance. The discussion is based on analysis of newspaper articles that provide detailed written accounts, while the context of entrepreneurial business in transitional Serbia is based on data provided by the Union of Employers of Serbia, the Agency of Business Registers and reports of the National Agency for Regional Development of the Republic of Serbia.

Account of the Pauli principle in the quasiparticle-phonon nuclear model

International Nuclear Information System (INIS)

Molina, Kh.L.

1980-01-01

The correlation effects in the ground states of even-even deformed nuclei on their one- and two-phonon states are studied in terms of the semimicroscopic nuclear theory. A secular equation for one-phonon excitations is derived, which take into account, in average, exact commutation relations between quasiparticle operators. It is demonstrated, that the account of the correlation in the ground state can significantly influence the values of the wave function two-phonon components

Physiologic correlates to background noise acceptance

Science.gov (United States)

Tampas, Joanna; Harkrider, Ashley; Nabelek, Anna

2004-05-01

Acceptance of background noise can be evaluated by having listeners indicate the highest background noise level (BNL) they are willing to accept while following the words of a story presented at their most comfortable listening level (MCL). The difference between the selected MCL and BNL is termed the acceptable noise level (ANL). One of the consistent findings in previous studies of ANL is large intersubject variability in acceptance of background noise. This variability is not related to age, gender, hearing sensitivity, personality, type of background noise, or speech perception in noise performance. The purpose of the current experiment was to determine if individual differences in physiological activity measured from the peripheral and central auditory systems of young female adults with normal hearing can account for the variability observed in ANL. Correlations between ANL and various physiological responses, including spontaneous, click-evoked, and distortion-product otoacoustic emissions, auditory brainstem and middle latency evoked potentials, and electroencephalography will be presented. Results may increase understanding of the regions of the auditory system that contribute to individual noise acceptance.

Communicating with Muslim parents: "the four principles" are not as culturally neutral as suggested

NARCIS (Netherlands)

A.E. Westra (Anna); D.L. Willems (Dick); B.J. Smit (Bert)

2009-01-01

textabstractThe "four principles approach" has been popularly accepted as a set of universal guidelines for biomedical ethics. Based on four allegedly trans-cultural principles (respect for autonomy, nonmaleficence, beneficence and justice), it is supposed to fulfil the need of a 'culturally neutral

Recording environmental assets in the national accounts

OpenAIRE

Carl Obst; Michael Vardon

2014-01-01

Accounting information is a core element of economic decision-making at both national and corporate levels. It is widely accepted that much economic activity is dependent upon natural capital and natural resources—generically termed environmental assets in an accounting context. Environmental assets are under threat of depletion and degradation from economic activity. Consequently, the incorporation of information on environmental assets into standard accounting frameworks is an essential ele...

Is weak violation of the Pauli principle possible?

International Nuclear Information System (INIS)

Ignat'ev, A.Yu.; Kuz'min, V.A.

1987-01-01

The question considered in the work is whether there are models which can account for small violation of the Pauli principle. A simple algebra is constructed for the creation-annihilation operators, which contains a parameter β and describe small violation of the Pauli principle (the Pauli principle is valid exactly for β=0). The commutation relations in this algebra are trilinear. A model is presented, basing upon this commutator algebra, which allows transitions violating the Pauli principle, their probability being suppressed by a factor of β 2 (even though the Hamiltonian does not contain small parameters)

Closing the GAAP Gap--The National Accounting Standards Struggle.

Science.gov (United States)

Garner, C. William

1994-01-01

By 1992, all states had adopted the Governmental Accounting Standards Board's (GASB) Generally Accepted Accounting Practices (GAAP). However, not all governments had implemented them by that date. Points out the advantages and weaknesses of GAAP. Concludes that the uniformity in accounting rules give greater assurance that the information…

46 CFR 298.42 - Reporting requirements-financial statements.

Science.gov (United States)

2010-10-01

... statements be in accordance with generally accepted accounting principles, by accountants as described in... report and an annual financial report, prepared in accordance with generally accepted accounting... 46 Shipping 8 2010-10-01 2010-10-01 false Reporting requirements-financial statements. 298.42...

The APA Ethical Principles as a foundational competency: application to rehabilitation psychology.

Science.gov (United States)

Hanson, Stephanie L; Kerkhoff, Thomas R

2011-08-01

Competence is a core component of ethical conduct as reflected in its addition as an ethical standard in the 2002 APA Ethics Code. Successfully operationalizing and assessing competence provides psychologists a means to improve education and training, advance the field of practice, and create a framework for accountability to the public. Much of the recent competency discussion has been in response to a proposed Cube Model, with its three axes being foundational competencies (practice building blocks, such as scientific knowledge, ethical standards), functional competencies (attributes of providing services, such as assessment, intervention), and developmental progression (acquiring increasing competence over the course of one's education and career). Ethics is included on the foundational competency axis and has been operationalized to the extent that subcomponents and benchmarks have been promulgated. The competency model as proposed faces multiple challenges, including gaining consensus regarding its components, addressing reliable and valid assessment over time, and creating a culture of acceptance. We propose the Ethical Principles as an alternative framework for conceptualizing ethics as a foundational competency given the Ethics Code is already time tested and includes a serial review process for broad discipline input and adaptability. We apply the Ethical Principles as foundational components to rehabilitation psychology training at internship, postdoctoral, and specialty levels to illustrate the model. Rehabilitation psychology should engage in the competency movement at the predoctoral and postdoctoral level. The application of the Ethical Principles as a foundational competency to rehabilitation psychology represents a first step in this dialog.

THE EVOLUTION AND THE NEW FRONTIERS OF SOCIAL RESPONSIBILITY ACCOUNTING

Directory of Open Access Journals (Sweden)

Anna Wildowicz-Giegiel

2014-05-01

Full Text Available It is required currently from enterpeneurs to run their business according to the principles of sustainable development. As a result the rapid growth for corporate social responsibility among business owners is commonly observed. They started noticing that being socially responsible can help improve financial results and competitiveness. In order to achieve these goals company involving in corporate social responsibility should disclose accurately and credibly information on the social and environmental effects to both external and internal stakeholders. The research was aimed at indicating the limitations of traditional accounting and the benefits of integrated reporting. The research problem concerns the informative gap between data being reported in traditional financial reports and stakeholders’ requirements which appears as a consequence of existing accounting procedures and traditional financial reporting frameworks. According to hypothesis adopted in this paper integrated reporting helps diminish the information gap. On the basis of the conducted analysis it has to be said that, integrated reporting as a communication tool enables the company to build social trust and serve as a differentiator in a competitive environment. That is the reason why, despite the lack of a globally accepted integrated reporting framework, companies are more prone to prepare reports voluntarily.

Changes in Accounting Education: Improving Principles Content for Better Understanding.

Science.gov (United States)

Boyd, David T.; Boyd, Sanithia C.; Boyd, William L.

2000-01-01

Offers suggestions for more effective teaching of the first course of accounting in terms of time, content, and process. Suggests the use of visual aids and the concepts approach. (Contains 18 references.) (JOW)

77 FR 10618 - Western Coal Traffic League-Petition for Declaratory Order

Science.gov (United States)

2012-02-22

.... WCTL further argues that the Board's financial accounting rules and Generally Accepted Accounting Principles (GAAP) do not govern regulatory rulemaking, and that the Board is not required to follow GAAP in... predecessor agency), the Railroad Accounting Principles Board, and the courts have determined that acquisition...

Communicating with Muslim parents: "the four principles" are not as culturally neutral as suggested

NARCIS (Netherlands)

Westra, A.E.; Willems, D.L.; Smit, B.J.

2009-01-01

The "four principles approach" has been popularly accepted as a set of universal guidelines for biomedical ethics. Based on four allegedly trans-cultural principles (respect for autonomy, nonmaleficence, beneficence and justice), it is supposed to fulfil the need of a 'culturally neutral approach to

A reach of the principle of entry and the principle of reliability in the real estate cadastre in our court practice

OpenAIRE

Cvetić Radenka M.

2015-01-01

Through the review of the principle of entry and the principle of reliability in the Real Estate Cadastre and their reach in our court practice, this article indicates the indispensability of compliance with these principles for the sake of legal certainty. A formidable and a complex role of the court when applying law in order to rightfully resolve an individual case has been underlined. Having regard to the accountability of the courts for the efficacy of the legal system, without any inten...

Nuclear power development and public acceptance

International Nuclear Information System (INIS)

Yoda, Sunao; Yamada, Akihiko

1976-01-01

The public acceptance aimed at realizing the development of nuclear energy of 49,000,000 kW in 1985 in accordance with the basic policy of the combined energy measures in Japan determined by the cabinet meeting in December 1975 is discussed, and the three principles, namely democracy, independence and disclosures under Article 2 of the Atomic Energy Act, are reviewed. Stronger friction may occur owing to the following characteristics of nuclear power development: it is comprehensive but apt to be sectional, too large scale, very long term, military secrecy, and international relations. In addition, there are the sensibility to radioactivity and illogical refusal in Japan. As to the democracy, the participation of the people to the development of nuclear power has not so far been considered. For example, the holding of public hearings has not been legal obligation, but only a by-law of Atomic Energy Commission. As to the independence, serious troubles have been experienced because of the complete dependence of U.S. techniques. As to the disclosure, the opening to the public of the commercial secrecy attached to the application for the approval of reactor installations is apt to be much disputed. In conclusion, it is believed that there is no other way than the exertion of straight effort under the three principles, so that the formation of public acceptance will be accomplished. (Iwakiri, K.)

Understanding and applying principles of social cognition and ...

Science.gov (United States)

Environmental governance systems are under greater pressure to adapt and to cope with increased social and ecological uncertainty from stressors like climate change. We review principles of social cognition and decision making that shape and constrain how environmental governance systems adapt. We focus primarily on the interplay between key decision makers in society and legal systems. We argue that adaptive governance must overcome three cooperative dilemmas to facilitate adaptation: (1) encouraging collaborative problem solving, (2) garnering social acceptance and commitment, and (3) cultivating a culture of trust and tolerance for change and uncertainty. However, to do so governance systems must cope with biases in people’s decision making that cloud their judgment and create conflict. These systems must also satisfy people’s fundamental needs for self-determination, fairness, and security, ensuring that changes to environmental governance are perceived as legitimate, trustworthy, and acceptable. We discuss the implications of these principles for common governance solutions (e.g., public participation, enforcement) and conclude with methodological recommendations. We outline how scholars can investigate the social cognitive principles involved in cases of adaptive governance. Social-ecological stressors place significant pressure on major societal systems, triggering adaptive reforms in human governance and environmental law. Though potentially benefici

Accounting assessment

Directory of Open Access Journals (Sweden)

Kafka S.М.

2017-03-01

Full Text Available The proper evaluation of accounting objects influences essentially upon the reliability of assessing the financial situation of a company. Thus, the problem in accounting estimate is quite relevant. The works of home and foreign scholars on the issues of assessment of accounting objects, regulatory and legal acts of Ukraine controlling the accounting and compiling financial reporting are a methodological basis for the research. The author uses the theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing conceptual knowledge for the synthesis of theoretical and methodological principles in the evaluation of assets accounting, liabilities and equity. The tabular presentation and information comparison methods are used for analytical researches. The article considers the modern approaches to the issue of evaluation of accounting objects and financial statements items. The expedience to keep records under historical value is proved and the articles of financial statements are to be presented according to the evaluation on the reporting date. In connection with the evaluation the depreciation of fixed assets is considered as a process of systematic return into circulation of the before advanced funds on the purchase (production, improvement of fixed assets and intangible assets by means of including the amount of wear in production costs. Therefore it is proposed to amortize only the actual costs incurred, i.e. not to depreciate the fixed assets received free of charge and surplus valuation of different kinds.

Supervision of nuclear safety - IAEA requirements, accepted solutions, trends

International Nuclear Information System (INIS)

Jurkowski, M.

2007-01-01

Ten principles of the nuclear safety, based on the IAEA's standards are presented. Convention on Nuclear Safety recommends for nuclear safety landscape, the control transparency, culture safety, legal framework and knowledge preservation. Examples of solutions accepted in France, Finland, and Czech Republic are discussed. New trends in safety fundamentals and Integration Regulatory Review are presented

THE INFLUENCE OF ACCOUNTANCY ERRORS ON FINANCIAL AND TAX REPORTS

Directory of Open Access Journals (Sweden)

Mariana GURĂU

2016-06-01

Full Text Available To make mistakes is human. An accountant may do mistakes, too. Accountancy errors are defined and classsified by accounting regulations. These set what is the accountant treatment for correcting accountancy errors. However, even though one of the objectives in accounting normalization is made by the disconnection between accountancy and taxation, the accountancy errors influence especially tax reports. We will further point the impact of accountancy errors on financial and tax reports. We will also approach the accountancy principles that impose the rules described for correcting the errors.

The harm principle as a mid-level principle?: three problems from the context of infectious disease control.

Science.gov (United States)

Krom, André

2011-10-01

Effective infectious disease control may require states to restrict the liberty of individuals. Since preventing harm to others is almost universally accepted as a legitimate (prima facie) reason for restricting the liberty of individuals, it seems plausible to employ a mid-level harm principle in infectious disease control. Moral practices like infectious disease control support - or even require - a certain level of theory-modesty. However, employing a mid-level harm principle in infectious disease control faces at least three problems. First, it is unclear what we gain by attaining convergence on a specific formulation of the harm principle. Likely candidates for convergence, a harm principle aimed at preventing harmful conduct, supplemented by considerations of effectiveness and always choosing the least intrusive means still leave ample room for normative disagreement. Second, while mid-level principles are sometimes put forward in response to the problem of normative theories attaching different weight to moral principles, employing a mid-level harm principle completely leaves open how to determine what weight to attach to it in application. Third, there appears to be a trade-off between attaining convergence and finding a formulation of the harm principle that can justify liberty-restrictions in all situations of contagion, including interventions that are commonly allowed. These are not reasons to abandon mid-level theorizing altogether. But there is no reason to be too theory-modest in applied ethics. Morally justifying e.g. if a liberty-restriction in infectious disease control is proportional to the aim of harm-prevention, promptly requires moving beyond the mid-level harm principle. © 2011 Blackwell Publishing Ltd.

A user-friendly approach to cost accounting in laboratory animal facilities.

Science.gov (United States)

Baker, David G

2011-08-19

Cost accounting is an essential management activity for laboratory animal facility management. In this report, the author describes basic principles of cost accounting and outlines steps for carrying out cost accounting in laboratory animal facilities. Methods of post hoc cost accounting analysis for maximizing the efficiency of facility operations are also described.

Accounting choices in Brazil: identifying the characteristics of publicly traded companies that opted to maintain versus derecognise deferred assets

Directory of Open Access Journals (Sweden)

Fernando Drago Lorencini

2012-04-01

Full Text Available The issuance of Brazilian Law 11.638/2007 is a critical step in the convergence of the Brazilian Generally Accepted Accounting Principles (GAAPs towards International Financial Reporting Standards. After the law was implemented and later modified by Provisional Executive Order 449/2008 (converted into Law 11.941/2009, certain accounting choices were allowed during the transition period. The Brazilian GAAPs allowed for restructuring costs and costs related to opening a new facility to be recognised as assets. As a transitional provision, companies were allowed to choose between maintaining or eliminating these values. In this paper, we attempted to identify which company characteristics were associated with this accounting choice. The final sample consisted of Brazilian companies listed on the BM & FBOVESPA, and a logistic regression identified two characteristics. Participation in one of the three different corporate governance levels of the BM & FBOVESPA was associated with the choice to derecognise the deferred assets, while companies decided to maintain the deferred asset if it was relatively large. The empirical evidence reported here contributes to the literature by explaining the manner in which a set of firm characteristics is related to a firm's accounting choices.

IFRS Adoption and Accounting Quality: A Review

OpenAIRE

Duarte, Ana; Saur- Amaral, Irina; Azevedo, Graça

2015-01-01

Literature on IFRS adoption by countries concerning high quality, understandable and applicable IFRS in order to be worldwide accepted has generated a pertinent discussion, since the results presented in the literature are not unanimous on the adoption of IFRS and accounting quality. Soderstrom and Sun (2007) analyzed a research published in leading accounting journals selected from 1990’s on the consequences of IFRS adoption and found that the determinants of accounting quality after the ado...

The survey of accounting variables effect on incomesmoothing in ...

African Journals Online (AJOL)

In the present study the effects of company size, income-ability, institutional proprietorship, financial leverage and income rate have been surveyed as accounting variables on the income smoothing of the companies accepted in Tehran's securities market. The study has investigated 146 companies accepted in Tehran's ...

Risk acceptance criteria of the Nuclear Regulatory Authority

International Nuclear Information System (INIS)

Felizia, Eduardo R.

2005-01-01

This report describes some of the regulatory and control functions legally conferred upon the Argentine Nuclear Regulatory Authority concerning radiological risks, as well as a critical analysis of the radiological risk acceptance criteria contained in the Argentine regulatory system. A summary of the application of regulatory standards AR 3.1.3. - 'Radiological criteria related to accidents in nuclear power reactors' and AR 4.1.3. - 'Radiological criteria related to accidents in research reactors' to concrete cases is made, while the favourable and unfavourable aspects of the risk acceptance criteria are discussed. The conclusion is that the Argentine regulatory system contains adequate radiological risk acceptance criteria, that the latter are consistent with the radiological protection principles applicable to man and that, for the moment, there is no need to perform any modifications that would broaden the conceptual framework on which such criteria are based. (author) [es

Assessing the Job Selection Criteria of Accounting Students: a Normative Approach

OpenAIRE

zubairu, umaru; Ismail, Suhaiza; Abdul Hamid, Fatima

2017-01-01

This research assessed to what extent final-year Muslim accounting students in Malaysia considered Islamic principles when choosing a job after graduation. 356 final-year Muslim accounting students in four Malaysian universities were surveyed using an open-ended job selection scenario. The result shows that reality does not live up to the ideal. Only 16% of the respondents apply Islamic principles in making a job selection decision. The remaining 84% are more concerned with other criteria suc...

Interpretation Principles of Jus Cogens Principles as Public Order in International Practice

Directory of Open Access Journals (Sweden)

Claudia Andritoi

2010-07-01

Full Text Available What is happening if the custom is founded on the coincidence of interests, or even worse, on error? If we rapport specific problems of international customary law to the principles of judicial interpretation it results that a common error (including opinio juris does not disturb the process of legality proper to the principle error communis facit jus. According to the principle of equity, a common error operates only if the victim’s interests are not affected in an irreparable manner. In this case, the error is insuperable and represents a vice for judicial nullity. Error cannot be accepted when it results from the actions of the state, realized with bad intention, as coercion is. Pacta sunt servanda as a jus cogens norm protects nor only good faith. Thus, through interpretation theories in the Anglo-American environment we will use the refinement of a traditional position in continental interpretation, arguing a general method of interpretation based on the recovery of the legislator’s intentions, had at the moment of an edition of a juridical norm. We will use of this application thedialectics between meanings expressed by the text and those the interpret advances with the role of interpretative hypothesis in order to find its meaning.

Department of Defense Agency Financial Report for FY 2010

Science.gov (United States)

2010-11-15

and upgrades, or to calculate depreciation . DOD acknowledged that it did not meet U.S. GAAP for the financial reporting of personal property, and...and accounts payable, do not comply with Generally Accepted Accounting Principles ( GAAP ) because they are dependent on the noncompliant legacy...principles generally accepted in the United States of America (U.S. GAAP ) and that DOD financial management and feeder systems were unable to adequately

Rethinking The Going Concern Assumption As A Pre-Condition For Accounting Measurement

OpenAIRE

Saratiel Wedzerai Musvoto; Daan G Gouws

2011-01-01

This study compares the principles of the going concern concept against the principles of representational measurement to determine if it is possible to establish foundations of accounting measurement with the going concern concept as a precondition. Representational measurement theory is a theory that establishes measurement in social scientific disciplines such as accounting. The going concern assumption is prescribed as one of the preconditions for measuring the attributes of the elements ...

34 CFR 668.172 - Financial ratios.

Science.gov (United States)

2010-07-01

... effect of changes in accounting principles, and the effect of changes in accounting estimates; (2) May... intangible assets defined as intangible in accordance with generally accepted accounting principles; and (5... 34 Education 3 2010-07-01 2010-07-01 false Financial ratios. 668.172 Section 668.172 Education...

On the principled assignment of probabilities for uncertainty analysis

International Nuclear Information System (INIS)

Unwin, S.D.; Cook, I.

1986-01-01

The authors sympathize with those who raise the questions of inscrutability and over-precision in connection with probabilistic techniques as currently implemented in nuclear PRA. This inscrutability also renders the probabilistic approach, as practiced, open to abuse. They believe that the appropriate remedy is not the discarding of the probabilistic representation of uncertainty in favour of a more simply structured, but logically inconsistent approach such as that of bounding analysis. This would be like forbidding the use of arithmetic in order to prevent the issuing of fraudulent company prospectuses. The remedy, in this analogy, is the enforcement of accounting standards for the valuation of inventory, rates of depreciation etc. They require an analogue of such standards in the PRA domain. What is needed is not the interdiction of probabilistic judgment, but the interdiction of private, inscrutable judgment. Some principles may be conventional in character, as are certain accounting principles. They expound a set of controlling principles which they suggest should govern the formulation of probabilities in nuclear risk analysis. A fuller derivation and consideration of these principles can be found

Four Principles for Selecting HCI Research Questions

DEFF Research Database (Denmark)

Clemmensen, Torkil

In this position paper, I present and explain the position that what we should study in HCI depends on the objective of the research and its political, social, cultural, technological, and historical context. I outline four principles for selecting research questions and give a personal account...... of how I have selected research questions using these four principles. The aim with the paper is to generate discussion and advance the understanding of what to study in HCI....

Conservation and balance principles approach in NPP decommissioning

International Nuclear Information System (INIS)

Anton, V.

1997-01-01

In this work some principles of mass, energy, activity level conservation are formulated. When some conditioning or treatment procedures for High Level Waste (HLW) are applied then the corresponding balance principles operate. It is important to note that in AECL computing code DECOM an analysis of different versions of decommissioning based on cost consideration is given.. Our approach pointed out many possibilities which are to be taken into account in the NPP decommissioning, besides the minimum cost principle. We also remarked other circumstances pointing to other conservation principles and to the corresponding balance principles. In our opinion this is the first approach of this kind in international literature. With the progress which is expected in decommissioning techniques some of the considerations presented in this work have to be developed and detailed. (author)

[Principles of PET].

Science.gov (United States)

Beuthien-Baumann, B

2018-05-01

Positron emission tomography (PET) is a procedure in nuclear medicine, which is applied predominantly in oncological diagnostics. In the form of modern hybrid machines, such as PET computed tomography (PET/CT) and PET magnetic resonance imaging (PET/MRI) it has found wide acceptance and availability. The PET procedure is more than just another imaging technique, but a functional method with the capability for quantification in addition to the distribution pattern of the radiopharmaceutical, the results of which are used for therapeutic decisions. A profound knowledge of the principles of PET including the correct indications, patient preparation, and possible artifacts is mandatory for the correct interpretation of PET results.

Principles of Mobile Communication

CERN Document Server

Stüber, Gordon L

2012-01-01

This mathematically rigorous overview of physical layer wireless communications is now in a third, fully revised and updated edition. Along with coverage of basic principles sufficient for novice students, the volume includes plenty of finer details that will satisfy the requirements of graduate students aiming to research the topic in depth. It also has a role as a handy reference for wireless engineers. The content stresses core principles that are applicable to a broad range of wireless standards. Beginning with a survey of the field that introduces an array of issues relevant to wireless communications and which traces the historical development of today’s accepted wireless standards, the book moves on to cover all the relevant discrete subjects, from radio propagation to error probability performance and cellular radio resource management. A valuable appendix provides a succinct and focused tutorial on probability and random processes, concepts widely used throughout the book. This new edition, revised...

The Elements and Principles of Design: A Baseline Study

Science.gov (United States)

Adams, Erin

2013-01-01

Critical to the discipline, both professionally and academically, are the fundamentals of interior design. These fundamentals include the elements and principles of interior design: the commonly accepted tools and vocabulary used to create and communicate successful interior environments. Research indicates a lack of consistency in both the…

THE APPLICABILITY OF THE PRUDENCE PRINCIPLE TO BANK COMPANIES IN THE VISION OF IAS 37

Directory of Open Access Journals (Sweden)

Riana Iren RADU

2013-12-01

Full Text Available The general accounting principles are presented in section 7 of annex to OMFP 3055/2009 (as amended and supplemented. Thus, the effects of transactions and other events are recognized when the transactions and the events occur and are recorded in the accounts and reported in the financial statements of the periods involved. In this paper we propose to deal with specific aspects regarding the application of the general accounting principles to the banking companies with particular reference to the principle of prudence, which will be combined with the current provisions of IAS 37 and the issues regarding the identification and the management of the banking risks.

Accounting for partiality in serial crystallography using ray-tracing principles.

Science.gov (United States)

Kroon-Batenburg, Loes M J; Schreurs, Antoine M M; Ravelli, Raimond B G; Gros, Piet

2015-09-01

Serial crystallography generates `still' diffraction data sets that are composed of single diffraction images obtained from a large number of crystals arbitrarily oriented in the X-ray beam. Estimation of the reflection partialities, which accounts for the expected observed fractions of diffraction intensities, has so far been problematic. In this paper, a method is derived for modelling the partialities by making use of the ray-tracing diffraction-integration method EVAL. The method estimates partialities based on crystal mosaicity, beam divergence, wavelength dispersion, crystal size and the interference function, accounting for crystallite size. It is shown that modelling of each reflection by a distribution of interference-function weighted rays yields a `still' Lorentz factor. Still data are compared with a conventional rotation data set collected from a single lysozyme crystal. Overall, the presented still integration method improves the data quality markedly. The R factor of the still data compared with the rotation data decreases from 26% using a Monte Carlo approach to 12% after applying the Lorentz correction, to 5.3% when estimating partialities by EVAL and finally to 4.7% after post-refinement. The merging R(int) factor of the still data improves from 105 to 56% but remains high. This suggests that the accuracy of the model parameters could be further improved. However, with a multiplicity of around 40 and an R(int) of ∼50% the merged still data approximate the quality of the rotation data. The presented integration method suitably accounts for the partiality of the observed intensities in still diffraction data, which is a critical step to improve data quality in serial crystallography.

77 FR 61050 - Agency Information Collection Activities; Proposed Information Collection; Comment Request; Leasing

Science.gov (United States)

2012-10-05

... value of the property is recorded in accordance with generally accepted accounting principles (GAAP... banking law and regulations and accounting principles. The OCC uses the information in conducting... of Review: Extension of a currently approved collection. Affected Public: Individuals; Businesses or...

ACCOUNTING POLICIES EFFECTS ON DEPRECIATION AND EVALUATION OF BALANCE SHEET

Directory of Open Access Journals (Sweden)

Andreea Elena DREGHICIU

2016-12-01

Starting from the diversity of principles and rules that exist within the accounting, this paper aims to form a main problematic frame concerning the principle of the method’s constancy, whose purpose is applying the same registration, evaluation and presentation methods for operations, transactions, and balance sheet elements.

Expanding the Horizons of Accounting Education: Incorporating Social and Critical Perspectives

Science.gov (United States)

Boyce, Gordon; Greer, Susan; Blair, Bill; Davids, Cindy

2012-01-01

This paper examines a case of accounting education change in the context of increased interest in ethical, social, and environmental accountability, presenting a reflexive case study of a new university accounting subject incorporating social and critical perspectives. Foundational pedagogical principles and key aspects of curriculum are outlined.…

Principle and use of dosemeters

International Nuclear Information System (INIS)

Genet, S.; Ribaud, I.

1997-01-01

The institute of nuclear physics of Orsay is accepted by the Ministry of Labour to insure the surveillance of workers individual external exposure against the danger of ionizing radiations and to execute monitoring of radiation protection. The dosemeters studied in this report are the photographic film dosemeters ( for x rays, gamma rays and beta - rays), the trace detectors (fast neutrons) and the radio thermo luminescent dosemeters. For each type, the principle and how to use it are given. (N.C.)

PRESENTATION OF STATE SUPPORT (GRANTS IN ACCOUNTING POLICY OF POLAND

Directory of Open Access Journals (Sweden)

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

Progress in basic principles of limitation in radiation protection

International Nuclear Information System (INIS)

Ramzaev, P.V.; Tarasov, S.I.; Troitskaya, M.N.; Ermolaeva, A.P.

1977-01-01

For purposes of limitation of harmful factors, e.g. radiation, it is proposed to divide all countless numbers of biological effects into three groups: 1) social important effects (ultimate and effects); 2) intermediate effects (different diseases etc.), which are connected with and controlled by the first group; 3) pure biological effects, importance of which is not known. To determine the first group effects there are identified four indices describing all significant sides of human life: time of life, life-time integral of mental and physical capacity for work, aesthetical satisfaction from organism itself, reproduction of descendants. They reflect the main social and individual interests related to functioning of organism. On the base of weighing these indices it is suggested the united general index of health in form of time of a full life. The united index can be used for different principles of limitation (based on threshold, acceptable risk, maximum benefit). To realize the principle of maximum public benefit as ideal principle in the future limitation all benefit and detriment from utilization of harmful sources must be expressed in the united index of health (instead of money), which is the greatest value of individual and society. Authors suggest to standartize ionizing radiation on the general methodological approaches that were acceptable to non-ionizing factors too

Internet Privacy: Comparison of Federal Agency Practices With FTC's Fair Information Principles

National Research Council Canada - National Science Library

2000-01-01

... recent privacy survey of commercial web sites. The survey's objective was to assess the on-line industry's progress in implementing four fair information principles which FTC believes are widely accepted. Notice...

Accounting and the Virtues of Anarchy

Directory of Open Access Journals (Sweden)

Warwick Funnell

2007-03-01

Full Text Available The ability of accounting to be used for the purposes of economic, social and political oppressionis now well recognised in the critical accounting literature. Accounting is far more than aninnocuous technology of rational calculation and accountability upon which management and theefficient operation of markets depend. Its contributions to maintaining the hegemony of the stateare primarily through its close association with the protection and promotion of property rights.For the anarchist this relationship is the source of entrenched injustice which alienatesindividuals from their fundamental, moral nature. Elimination of the state allows justice to bereasserted and society to operate on moral principles. When the very existence of the state isquestioned, as does anarchism, understanding of the fundamental nature and contributions ofaccounting need to be renegotiated.

Accounting for partiality in serial crystallography using ray-tracing principles

International Nuclear Information System (INIS)

Kroon-Batenburg, Loes M. J.; Schreurs, Antoine M. M.; Ravelli, Raimond B. G.; Gros, Piet

2015-01-01

Serial crystallography generates partial reflections from still diffraction images. Partialities are estimated with EVAL ray-tracing simulations, thereby improving merged reflection data to a similar quality as conventional rotation data. Serial crystallography generates ‘still’ diffraction data sets that are composed of single diffraction images obtained from a large number of crystals arbitrarily oriented in the X-ray beam. Estimation of the reflection partialities, which accounts for the expected observed fractions of diffraction intensities, has so far been problematic. In this paper, a method is derived for modelling the partialities by making use of the ray-tracing diffraction-integration method EVAL. The method estimates partialities based on crystal mosaicity, beam divergence, wavelength dispersion, crystal size and the interference function, accounting for crystallite size. It is shown that modelling of each reflection by a distribution of interference-function weighted rays yields a ‘still’ Lorentz factor. Still data are compared with a conventional rotation data set collected from a single lysozyme crystal. Overall, the presented still integration method improves the data quality markedly. The R factor of the still data compared with the rotation data decreases from 26% using a Monte Carlo approach to 12% after applying the Lorentz correction, to 5.3% when estimating partialities by EVAL and finally to 4.7% after post-refinement. The merging R int factor of the still data improves from 105 to 56% but remains high. This suggests that the accuracy of the model parameters could be further improved. However, with a multiplicity of around 40 and an R int of ∼50% the merged still data approximate the quality of the rotation data. The presented integration method suitably accounts for the partiality of the observed intensities in still diffraction data, which is a critical step to improve data quality in serial crystallography

Accounting for partiality in serial crystallography using ray-tracing principles

Energy Technology Data Exchange (ETDEWEB)

Kroon-Batenburg, Loes M. J., E-mail: l.m.j.kroon-batenburg@uu.nl; Schreurs, Antoine M. M. [Utrecht University, Padualaan 8, 3584 CH Utrecht (Netherlands); Ravelli, Raimond B. G. [Maastricht University, PO Box 616, 6200 MD Maastricht (Netherlands); Gros, Piet [Utrecht University, Padualaan 8, 3584 CH Utrecht (Netherlands)

2015-08-25

Serial crystallography generates partial reflections from still diffraction images. Partialities are estimated with EVAL ray-tracing simulations, thereby improving merged reflection data to a similar quality as conventional rotation data. Serial crystallography generates ‘still’ diffraction data sets that are composed of single diffraction images obtained from a large number of crystals arbitrarily oriented in the X-ray beam. Estimation of the reflection partialities, which accounts for the expected observed fractions of diffraction intensities, has so far been problematic. In this paper, a method is derived for modelling the partialities by making use of the ray-tracing diffraction-integration method EVAL. The method estimates partialities based on crystal mosaicity, beam divergence, wavelength dispersion, crystal size and the interference function, accounting for crystallite size. It is shown that modelling of each reflection by a distribution of interference-function weighted rays yields a ‘still’ Lorentz factor. Still data are compared with a conventional rotation data set collected from a single lysozyme crystal. Overall, the presented still integration method improves the data quality markedly. The R factor of the still data compared with the rotation data decreases from 26% using a Monte Carlo approach to 12% after applying the Lorentz correction, to 5.3% when estimating partialities by EVAL and finally to 4.7% after post-refinement. The merging R{sub int} factor of the still data improves from 105 to 56% but remains high. This suggests that the accuracy of the model parameters could be further improved. However, with a multiplicity of around 40 and an R{sub int} of ∼50% the merged still data approximate the quality of the rotation data. The presented integration method suitably accounts for the partiality of the observed intensities in still diffraction data, which is a critical step to improve data quality in serial crystallography.

Bookkeeping information use for implementing management principles

Directory of Open Access Journals (Sweden)

Aurelian Virgil BĂLUŢĂ

2010-09-01

Full Text Available One of the principles used for the new projects and agreed by the enterprisers is that of 3D. In order to apply this principle, one needs to use bookkeeping information. In the attempt of managers to be successful in business, there is also used the bookkeeping information. The managers use a series of practices in order to increase the companies’ performance. For most cases, the account department helps the successful managerial practices with adequate information and procedures.

Copernicus, Kant, and the anthropic cosmological principles

Science.gov (United States)

Roush, Sherrilyn

In the last three decades several cosmological principles and styles of reasoning termed 'anthropic' have been introduced into physics research and popular accounts of the universe and human beings' place in it. I discuss the circumstances of 'fine tuning' that have motivated this development, and what is common among the principles. I examine the two primary principles, and find a sharp difference between these 'Weak' and 'Strong' varieties: contrary to the view of the progenitors that all anthropic principles represent a departure from Copernicanism in cosmology, the Weak Anthropic Principle is an instance of Copernicanism. It has close affinities with the step of Copernicus that Immanuel Kant took himself to be imitating in the 'critical' turn that gave rise to the Critique of Pure Reason. I conclude that the fact that a way of going about natural science mentions human beings is not sufficient reason to think that it is a subjective approach; in fact, it may need to mention human beings in order to be objective.

Parents who use drugs: accounting for damage and its limitation.

Science.gov (United States)

Rhodes, Tim; Bernays, Sarah; Houmoller, Kathrin

2010-10-01

Parents who use drugs parent in a context of heightened concern regarding the damaging effects of parental drug use on child welfare and family life. Yet there is little research exploring how parents who use drugs account for such damage and its limitation. We draw here upon analyses of audio-recorded depth qualitative interviews, conducted in south-east England between 2008 and 2009, with 29 parents who use drugs. Our approach to thematic analysis treated accounts as co-produced and socially situated. An over-arching theme of accounts was 'damage limitation'. Most damage limitation work centred on efforts to create a sense of normalcy of family life, involving keeping drug use secret from children, and investing heavily in strategies to maintain ambiguity regarding children's awareness. Our analysis highlights that damage limitation strategies double-up in accounts as resources of child protection as well as self protection. This illuminates tensions in the multiple functions that accounts of damage limitation can serve. We draw a distinction between accounts in which damage is qualified and those in which damage is accepted. Accounts of damage qualification highlight a theme of 'good enough' parenting. Accounts of damage acceptance highlight a theme of 'recovery'. We find that the interview accounts operate in response to a regulative norm of 'good parenting' in which one strives to deflect damaged identity through narratives of damage qualification and to seek understanding and acceptance through narratives of recovery. Noting the absence of space for parents who use drugs to openly reflect or talk about the challenges they face, we identify the need for social change interventions to create enabling environments for earlier help seeking and talking. Copyright © 2010 Elsevier Ltd. All rights reserved.

47 CFR 54.702 - Administrator's functions and responsibilities.

Science.gov (United States)

2010-10-01

... accounting principles. The Administrator may borrow start up funds from the National Exchange Carrier... support mechanisms and administrative action intended to prevent waste, fraud, and abuse. The report also... Universal Service Fund in accordance with generally accepted accounting principles for federal agencies and...

76 FR 79441 - Equal Credit Opportunity (Regulation B)

Science.gov (United States)

2011-12-21

..., default, or delinquency as to that account; (iii) A refusal or failure to authorize an account transaction... business judgment); (iii) Developed and validated using accepted statistical principles and methodology; and (iv) Periodically revalidated by the use of appropriate statistical principles and methodology and...

价值工程原理对成本会计管理的启示%The Enlightenment of Value Engineering Principle to Cost Accounting Management

Institute of Scientific and Technical Information of China (English)

陈玥

2017-01-01

成本会计管理在企业经营与发展中具有重要作用.通过对价值工程原理及其内涵的分析,确定了其对成本会计管理具有指导和启示作用.结合传统成本会计存在的不足,提出全过程、全方位成本管理以及成本会计向管理会计进行功能改进的思路和建议,为企业财务管理的改进提供一定的借鉴和启示.%Cost accounting management plays an important role in enterprise management and development. Through the analysis of value engineering principle and its connotation, it has established its guiding and enlightenment function to cost accounting management. Therefore, combined with the shortcomings of traditional cost accounting, this paper puts forward the whole process and all-round cost management, and provides ideas and suggestions for cost accounting to realize the function improvement of management accounting. This has certain reference and inspiration to the improvement of enterprise financial management.

Against proportional shortfall as a priority-setting principle.

Science.gov (United States)

Altmann, Samuel

2018-05-01

As the demand for healthcare rises, so does the need for priority setting in healthcare. In this paper, I consider a prominent priority-setting principle: proportional shortfall. My purpose is to argue that proportional shortfall, as a principle, should not be adopted. My key criticism is that proportional shortfall fails to consider past health.Proportional shortfall is justified as it supposedly balances concern for prospective health while still accounting for lifetime health, even though past health is deemed irrelevant. Accounting for this lifetime perspective means that the principle may indirectly consider past health by accounting for how far an individual is from achieving a complete, healthy life. I argue that proportional shortfall does not account for this lifetime perspective as it fails to incorporate the fair innings argument as originally claimed, undermining its purported justification.I go on to demonstrate that the case for ignoring past health is weak, and argue that past health is at least sometimes relevant for priority-setting decisions. Specifically, when an individual's past health has a direct impact on current or future health, and when one individual has enjoyed significantly more healthy life years than another.Finally, I demonstrate that by ignoring past illnesses, even those entirely unrelated to their current illness, proportional shortfall can lead to instances of double jeopardy, a highly problematic implication. These arguments give us reason to reject proportional shortfall. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2018. All rights reserved. No commercial use is permitted unless otherwise expressly granted.

The Recognition Principles In Financial Assets Within The Scope Of Accounting Standards

OpenAIRE

Fındık, Hakkı

2016-01-01

The development of financial markets created variety in financial instruments. The international accounting / financial reports standards which aim at providing international integration in accounting applications and financial reporting have a complex content in the standards concerning financial instruments. With the TFRS 9 project which was planned to put into practice as far 2015 but postponed to 2018, it is intended to eliminate this complexity. The purpose of this study is to handle the...

Rethinking infant knowledge: toward an adaptive process account of successes and failures in object permanence tasks.

Science.gov (United States)

Munakata, Y; McClelland, J L; Johnson, M H; Siegler, R S

1997-10-01

Infants seem sensitive to hidden objects in habituation tasks at 3.5 months but fail to retrieve hidden objects until 8 months. The authors first consider principle-based accounts of these successes and failures, in which early successes imply knowledge of principles and failures are attributed to ancillary deficits. One account is that infants younger than 8 months have the object permanence principle but lack means-ends abilities. To test this, 7-month-olds were trained on means-ends behaviors and were tested on retrieval of visible and occluded toys. Means-ends demands were the same, yet infants made more toy-guided retrievals in the visible case. The authors offer an adaptive process account in which knowledge is graded and embedded in specific behavioral processes. Simulation models that learn gradually to represent occluded objects show how this approach can account for success and failure in object permanence tasks without assuming principles and ancillary deficits.

细化项目竣工验收流程,提升基建财务管理水平%Refining Project Completion Acceptance Process,Enhancing the Level of Infrastructure Financial Management

Institute of Scientific and Technical Information of China (English)

李斌

2012-01-01

In this paper, aiming at the possible risks for the enterprise acceptance phase of the technological transformation project, combined with requirements of five principles of internal control, reasonable suggestions are proposed, focusing on the management portion of the financial internal control involved in two phases of completion settlement and final accounts of completion, so as to refine project completion and acceptance process, conduct the final accounts of completion in time, and enhance the infrastructure financial management performance.%本文主要针对企业技改项目验收阶段中可能遇到的风险,结合内部控制五原则的要求,着重从竣工结算、竣工决算两个阶段中涉及财务内控管理部分,提出几点合理化建议,细化项目竣工验收工作流程,及时办理竣工决算,提升基建财务管理效能.

Criteria for risk acceptance: a health physicist's view

International Nuclear Information System (INIS)

Hull, A. P.

1977-01-01

While energy need (or demand) and the risks of energy production and use may be objectively quantified, risk acceptance embodies a subjective element of preferences and values. Yet, as demonstrated by the nuclear controversy in the United States, public acceptance is essential to the beneficial uses of radiation. The statement of the objectives and purposes of the Health Physics Society and our application of it are proposed as offering useful criteria for risk acceptance. The principle of comparing risk with a number of those regularly accepted in everyday life is emphasized. On this basis, it is concluded that the expenditures to attain currently applicable or proposed 'as low as practicable' (or 'as low as readily achievable') levels for the nuclear fuel cycle are disproportionate to those addressed to other sources of general public exposure to radiation. They are also disproportionate compared to those addressed to a variety of public health risks. It is suggested that sensible priorities for radiation and public health protection might be achieved by the application of a de minimus negligible (but nonzero) level of probable risk. (Research supported by the U.S. Energy Research and Development Administration.)

A revision of the generalized uncertainty principle

International Nuclear Information System (INIS)

Bambi, Cosimo

2008-01-01

The generalized uncertainty principle arises from the Heisenberg uncertainty principle when gravity is taken into account, so the leading order correction to the standard formula is expected to be proportional to the gravitational constant G N = L 2 Pl . On the other hand, the emerging picture suggests a set of departures from the standard theory which demand a revision of all the arguments used to deduce heuristically the new rule. In particular, one can now argue that the leading order correction to the Heisenberg uncertainty principle is proportional to the first power of the Planck length L Pl . If so, the departures from ordinary quantum mechanics would be much less suppressed than what is commonly thought

A critical consideration of ethical foundations for the accounting profession

OpenAIRE

Buys, Pieter; Visser, Susan; Oberholzer, Merwe

2012-01-01

When considering some of the key reasons for the desperate state of the current global economic environment, it is difficult to deny accounting's role therein. Although accounting institutes require adherence to codes of conduct, the question remains as to what happened to the stewardship function of the accounting profession. This article has critically reflected on the question, 'What constitutes an ethical accounting profession'? The key principles within many institutes' codes of conduct,...

Mexico Under NAFTA: Accounting Information In a Changing Economy

Directory of Open Access Journals (Sweden)

Juan M. Rivera

1998-08-01

Full Text Available Mexico has successfully implemented policies to open foreign trade, stabilize the Peso, control inflation, deregulate private business, scale back state enterprises, eliminate bureaucratic red tape, and welcome foreign investment. This process started before NAFTA was considered; however, NAFTA helped in making these economic changes more permanent. Given a more propitious business environment, understanding the financial information reported by Mexican firms constitutes a relevant inquiry. This paper analyzes features of the accounting model used in that economy and compares them against the characteristics of its counterpart accounting practice in the U.S. As a whole, the Mexican accounting practice has achieved a reasonably good level of competence. In their quest to find solutions to problems and issues not yet covered by their accounting norms, the Mexican Accounting Principles Committee has paid close attention to the U.S. GAAP and to the principles advanced by the International Accounting Standards Committee. A new Law of the Securities Market has added mechanisms to guarantee a healthy operation of the securities market and to increase the transparency of transactions and financial disclosures of the companies whose securities are traded in the exchanges. All this is a reflection of the new open economy and free market mechanisms embraced by the Mexican government.

Automatic accounting of nuclear materials at WWER type reactor NPPs

International Nuclear Information System (INIS)

Babaev, N.S.; Poznyakov, N.L.; Strelkov, D.F.

1978-01-01

The possibilities of automatic accounting of nuclear materials at NPPs based on WWER reactors are considered. Organizational and technical principles of an automated system of accounting that takes into consideration IAEA requirements in conducting accounting documentation are proposed. A program is described for accounting materials using a BESM-6 computer. Operation of the program requires that all accounting data be recorded on conventional carriers of computer information (magnetic tapes, discs, perforated cards), which constitute the basic NPP accounting documents and may be directly used as initial data for a corresponding information program

Does Knowledge Contribute to the Acceptance of Demand Response?

Directory of Open Access Journals (Sweden)

Salla Annala

2014-03-01

Full Text Available More flexible demand side would benefit the electricity markets, networks and sustainable power generation in many ways. The success of demand response programs, however, relies on consumer acceptance. This paper reviews previous studies about acceptability of different kinds of residential demand response programs. Furthermore, it discusses whether consumers who are more aware of the principles and benefits of demand response have more positive attitudes towards demand response programs. The results of the literature review and two survey studies suggest that price and security of supply are currently bigger motives to change consumption behaviour than environmental issues and that the savings expected to trigger any action (and to lead to lasting change in behaviour may be relatively high. Therefore, the framing of demand response programs goals may affect the acceptance. Additionally, consumers seem to prefer simple price structures that remain constant for a long time to more dynamic options.

`Beyond the seventh fold': A historical account of a natural product chemist

Science.gov (United States)

Jenkins, Edward S.

1996-01-01

If entrenched workings of a social and cultural milieu strongly and selectively conspires to quell within an individual any notion toward a career in science, what makes such a person act and persist to the contrary? If that persistence prevails over or in the face of strong opposition, what accounts for the success? When such success brings about a degree of conceptual change in the social environment of an emerging branch of science, what kind of person whose scientific contributions help promote the change emerges from the fray? This paper is an historical account of such a person, one of the early natural product chemists who entered the field against discouragements and who remained determined when rejected in violation of publicly acclaimed principles that called for acceptance. Without any conscious attempt to direct its internal or external content, the paper is both analytical and social. The message suggests that there are philosophical views from some quarters we have ignored but perhaps should allow to enter the ongoing debate about curriculum reform. It is also a message to science and science education that perhaps we, all of us, ought to take more seriously than we do the universality of science and scientific talent.

Assessing the Job Selection Criteria of Accounting Students: A Normative Approach

Directory of Open Access Journals (Sweden)

Umaru Zubairu

2017-08-01

Full Text Available This research assessed to what extent final-year Muslim accounting students in Malaysia considered Islamic principles when choosing a job after graduation. 356 final-year Muslim accounting students in four Malaysian universities were surveyed using an open-ended job selection scenario. The result shows that reality does not live up to the ideal. Only 16% of the respondents apply Islamic principles in making a job selection decision. The remaining 84% are more concerned with other criteria such as personal interests, salary considerations, and company reputation.

Ethics in the Accountability Profession and their Dilemmas

Directory of Open Access Journals (Sweden)

Mihaela Cristina ONICA

2017-12-01

Full Text Available The actual global crisis, fueled by financial scandals and political instability, has allowed the development of some factors that might be attributed to some deficiencies in the field of professional ethics. The accountability professional must respect certain regulated rules and principles, but the continuous change in the modern business environment makes the accounting professional face numerous challenges. That is why it is important for each accounting professional to respect the ethic requirements each time, by avoiding or mitigating, and even foreseeing, in some cases, the risk of error making, and, thus, protecting the image of the accounting entity.

Factors Potentially Influencing Student Acceptance of Biological Evolution

Science.gov (United States)

Wiles, Jason R.

This investigation explored scientific, religious, and otherwise nonscientific factors that may influence student acceptance of biological evolution and related concepts, how students perceived these factors to have influenced their levels of acceptance of evolution and changes therein, and what patterns arose among students' articulations of how their levels of acceptance of evolution may have changed. This exploration also measured the extent to which students' levels of acceptance changed following a treatment designed to address factors identified as potentially affecting student acceptance of evolution. Acceptance of evolution was measured using the MATE instrument (Rutledge and Warden, 1999; Rutledge and Sadler, 2007) among participants enrolled in a secondary-level academic program during the summer prior to their final year of high school and as they transitioned to the post-secondary level. Student acceptance of evolution was measured to be significantly higher than pre-treatment levels both immediately following and slightly over one year after treatment. Qualitative data from informal questionnaires, from formal course evaluations, and from semi-structured interviews of students engaged in secondary level education and former students at various stages of post-secondary education confirmed that the suspected factors were perceived by participants to have influenced their levels of acceptance of evolution. Furthermore, participant reports provided insight regarding the relative effects they perceived these factors to have had on their evolution acceptance levels. Additionally, many participants reported that their science teachers in public schools had avoided, omitted, or denigrated evolution during instruction, and several of these students expressed frustration regarding what they perceived to have been a lack of education of an important scientific principle. Finally, no students expressed feelings of being offended by having been taught about

Offer and acceptance under the Russian Civil Code

OpenAIRE

Musin, Valery

2013-01-01

The article deals with a procedure of entering into a contract under Russian civil law both at the domestic and foreign markets. An offer and an acceptance are considered in the light or relevant provisions of the Russian Civil Codes of 1922, 1964 and that currently effective as compared with rules of the UN Convention on Contracts for the International Sale of Goods 1980 and INIDROIT Principles of International Commercial Contracts 2010.

Offer and Acceptance under the Russian Civil Code

Directory of Open Access Journals (Sweden)

Valery Musin

2013-01-01

Full Text Available The article deals with a procedure of entering into a contract under Russian civil law both at the domestic and foreign markets. An offer and an acceptance are considered in the light or relevant provisions of the Russian Civil Codes of 1922, 1964 and that currently effective as compared with rules of the UN Convention on Contracts for the International Sale of Goods 1980 and INIDROIT Principles of International Commercial Contracts 2010.

A review of human factors principles for the design and implementation of medication safety alerts in clinical information systems.

Science.gov (United States)

Phansalkar, Shobha; Edworthy, Judy; Hellier, Elizabeth; Seger, Diane L; Schedlbauer, Angela; Avery, Anthony J; Bates, David W

2010-01-01

The objective of this review is to describe the implementation of human factors principles for the design of alerts in clinical information systems. First, we conduct a review of alarm systems to identify human factors principles that are employed in the design and implementation of alerts. Second, we review the medical informatics literature to provide examples of the implementation of human factors principles in current clinical information systems using alerts to provide medication decision support. Last, we suggest actionable recommendations for delivering effective clinical decision support using alerts. A review of studies from the medical informatics literature suggests that many basic human factors principles are not followed, possibly contributing to the lack of acceptance of alerts in clinical information systems. We evaluate the limitations of current alerting philosophies and provide recommendations for improving acceptance of alerts by incorporating human factors principles in their design.

The Dynamics of Terms in Accounting

DEFF Research Database (Denmark)

Fuertes-Olivera, Pedro A.; Nielsen, Sandro

2011-01-01

. However, an analysis of online dictionaries shows that these cannot cope with the dynamic nature of accounting terminology. We discuss a network of internet dictionaries in English, Danish, and Spanish that was compiled using the functional approach to specialised lexicography. We show how terminologists...... can work in subject fields where culture and context play a key role in the development of nationally accepted and internationally recommended terms, and propose ways to remedy deficiencies identified in the dictionaries examined. Finally, we discuss strategies for translating English metaphorical......European accounting terminology is dynamic as term creation and formation occurs on national, European Union and international levels. Although English is the lingua franca of accounting, international accounting standards in English exist on a par with their translations into other languages...

Shoulder dystocia--malpractice or acceptable risk?

Science.gov (United States)

Skolbekken, J A

2000-09-01

In 1988 a new patient insurance system was introduced in Norway. It was initially described as an 'objectified' system, similar to one based on the no-fault principle. Early doubts were raised about the system's status, as it contains rules stating that compensation will not be given if the medical intervention is adequate and the involved risk is acceptable. This study was undertaken to examine the practice of these rules. An archival study was performed on the 41 shoulder dystocia cases that had been closed in the decade from 1988-1997. These cases were selected as shoulder dystocia was found to be the obstetrical event most often leading to a decision on acceptable risk. The most common injury in these cases was Erb's palsy, but fatalities and brain injuries were also observed. Compensation was given in nine cases, whereas it was denied due to an acceptable medical risk in the remaining cases. Indications of inconsistency among the reached decisions were found, and judged to be a result of differences of opinion between expert witnesses on the adequacy of the obstetrical practice. Doubts are raised as to whether similar decisions are reached in similar cases. Shoulder dystocia may be an acceptable risk in the sense that it is hard to predict and prevent. Whether the consequences of such a risk should be compensated, remains a political and economical issue. Present thinking leads to decisions that create a divide between the lucky unlucky and the plainly unlucky.

Risks factoring business: accounting measurement

Directory of Open Access Journals (Sweden)

Z.V. Gutsaylyuk

2015-06-01

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

29 CFR 4204.2 - Definitions.

Science.gov (United States)

2010-07-01

... income or expenses), as presented in an audited financial statement or, in the absence of such statement, in an unaudited financial statement, each prepared in conformance with generally accepted accounting... expenses and all other assets which, under generally accepted accounting principles, are deemed intangible...

Management Principles for Nonproliferation Organizations

International Nuclear Information System (INIS)

Frazar, Sarah L.; Hund, Gretchen

2012-01-01

. They are expected to anticipate and react quickly to prevent a potential threat while staying accountable to their public stakeholders, many of whom remain unaware of the very threats the organization is trying to address. When budgets are flush, it is easy to believe that money will solve all problems; but during times of economic hardship, managers must rely on creative and cost-effective management approaches to implement their missions. Fortunately, managers of nonproliferation organizations can draw on a wealth of research on organizational design and culture to help them identify the management strategies most appropriate for them. Such research can help nonproliferation managers think about their own organizational structures and cultures and adapt accepted management principles to their unique organizational mission. This analytical process is not straight forward, as some managers may find themselves taking risks that others might not take, such as making ostensibly risky investments for the common good, or supporting creative thinking to help mission accomplishment. Some management principles that are relatively straightforward for other organizations may be difficult to envision and implement in a nonproliferation organization. Therefore, the goal of this study is to help nonproliferation managers identify management principles that can be implemented in a nonproliferation organization and, in the process, help maximize the value of the organization's products and effectiveness of its mission.

Management Principles for Nonproliferation Organizations

Energy Technology Data Exchange (ETDEWEB)

Frazar, Sarah L.; Hund, Gretchen

2012-03-06

. They are expected to anticipate and react quickly to prevent a potential threat while staying accountable to their public stakeholders, many of whom remain unaware of the very threats the organization is trying to address. When budgets are flush, it is easy to believe that money will solve all problems; but during times of economic hardship, managers must rely on creative and cost-effective management approaches to implement their missions. Fortunately, managers of nonproliferation organizations can draw on a wealth of research on organizational design and culture to help them identify the management strategies most appropriate for them. Such research can help nonproliferation managers think about their own organizational structures and cultures and adapt accepted management principles to their unique organizational mission. This analytical process is not straight forward, as some managers may find themselves taking risks that others might not take, such as making ostensibly risky investments for the common good, or supporting creative thinking to help mission accomplishment. Some management principles that are relatively straightforward for other organizations may be difficult to envision and implement in a nonproliferation organization. Therefore, the goal of this study is to help nonproliferation managers identify management principles that can be implemented in a nonproliferation organization and, in the process, help maximize the value of the organization's products and effectiveness of its mission.

Greenhouse gas accounting and waste management

DEFF Research Database (Denmark)

Gentil, Emmanuel; Christensen, Thomas Højlund; Aoustin, E.

2009-01-01

Accounting of emissions of greenhouse gas (GHG) is a major focus within waste management. This paper analyses and compares the four main types of GHG accounting in waste management including their special features and approaches: the national accounting, with reference to the Intergovernmental...... specifically, the clean development mechanism (CDM) methodology, introduced to support cost-effective reduction in GHG emissions. These types of GHG accounting, in principle, have a common starting point in technical data on GHG emissions from specific waste technologies and plants, but the limited...... Panel on Climate Change (IPCC), the corporate level, as part of the annual reporting on environmental issues and social responsibility, life-cycle assessment (LCA), as an environmental basis for assessing waste management systems and technologies, and finally, the carbon trading methodology, and more...

The International Accounting Standards Board’s Progress in Promoting Judgement Through Objectives-Oriented Accounting Standards

Directory of Open Access Journals (Sweden)

Tanja Lakovic

2013-07-01

Full Text Available This study analyzes how the International Accounting Standards Board (IASB promotes professional judgement by issuing objectives-oriented accounting standards and exposure drafts.  We focus on the the role of judgement as outlined in Phase I of the IASB Conceptual Framework (CF, Chapter 1, “Objective of General Purpose Financial Statements” and Chapter 3, “Qualitative Characteristics of Useful Financial Information” (IASB 2010. We discuss how the framework, when viewed through the prism of 'objectives-oriented accounting standards' as recommended by the United States Securities and Exchange Commission (SEC Report in its “Study Pursuant to Section 108(d of the Sarbanes-Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System” (July 2003, encourages professional judgement. We analyze International Financial Reporting Standards (IFRS and Exposure Drafts (ED issued by the IASB since its inception in 2002 to determine if those documents are consistent with objectives-oriented accounting standards. Our analysis is useful for gaining insights into how the IASB integrates the CF with the SEC’s recommended objectives-oriented accounting approach to promote judgement in the interest of IASB/FASB convergence of accounting standards.

The necessary guidance on the application of JUSTIFICATION and ALARA by the nuclear authorities, using 'Accountability for Reasonableness' as a decision making process

International Nuclear Information System (INIS)

Veuchelen, Ludo

2008-01-01

Full text: In all branches of law, but foremost in international nuclear law, the global economic system brings along a vast record of Soft Law covering General Principles and Standards. For a part we can find these Soft Law Principles and Standards back in the clothing of hard law, or in the licensing procedures, at the national level. The larger part however is never 'transposed' into national laws and especially the harmonization, the implementation and control of such Principles and Standards remain doubtful. In this paper the focus lies on JUSTIFICATION and ALARA, as the main nuclear safety principles, accepted world-wide. The regulatory guidance and demonstration of these Principles, indicating which (numerical) safety levels or safety objectives are mandatory and which are only guidance should be undertaken by the international regulators and authorities, but are often lacking. It is the aim of this paper to come up with a better procedural framework for a priority setting process by nuclear authorities. Establishing a fair process for priority setting is easier than agreeing on principles. We use the idea of 'Accountability for Reasonableness', developed in the field of Health Care Management. An ideal model of priority setting within the JUSTIFICATION/ALARA approach will need to specify what should be done (i.e. justified ethically) and how it can be done (i.e. based in empirical reality and on benchmarking), to reach optimal levels of nuclear safety. (author)

ETHICS IN ACCOUNTING IN THE CONTEXT OF KNOWLEDGE-BASED ECONOMY

Directory of Open Access Journals (Sweden)

Marian TAICU

2017-12-01

Full Text Available The knowledge-based economy comes with a number of challenges in the field of accounting. Accounting must provide the information that internal and external users need for decision making and, in order to achieve this goal, it is necessary to integrate new IT technologies, standardize reporting and ensure compliance with ethical principles in the accounting profession. The paper aims at presenting the main ethical challenges in accounting in the present and foreseeable contexts.

The Formation of Accounting Policies for Processing Enterprises in the Context of Adaptation of National Regulations to the International Standards of Accounting and Reporting

OpenAIRE

Rozheliuk Viktoriia M.; Denchuk Pavlo N.

2017-01-01

The article defines principles for preparation of accounting policies using both domestic and foreign experience, generalizes scientific and theoretical approaches, and improves the wordings of the concept of «accounting policy». The feasibility of conducting a preliminary assessment of efficiency of organizational activities through the use of the criteria generalized in the accounting policy has been substantiated, the legal and regulatory levels have been highlighted, taking into considera...

Public Governance and Governability: Accountability and Disclosure permitted by Accounting Applied to the Public Sector as a Sustainability Instrument for the State

OpenAIRE

Antonio Gonçalves Oliveira; Hilda Alberton Carvalho; Dayanne Paretti Corrêa

2013-01-01

In an accounting-financial perspective applied to business organizations, the Going-Concern Principle presupposes their sustainability towards perpetuity, influencing and guaranteeing investors’ returns. In Public Management, this is no different, underlining the existence of the Going-Concern Principle of the State. This describes the State as a political society that, like the company, should be perennial and sustainable, always aiming for the promotion of the common good and the developmen...

THE PRINCIPLES OF METHODICAL SYSTEM OF TEACHING GEOMETRY

Directory of Open Access Journals (Sweden)

Svetlana Feodosevna Miteneva

2016-01-01

Full Text Available The article deals with the main components of methodical system of teaching geometry, including the developing spatial thinking, the process of creating images, the conditions for the organization of students cognitive activity. The author describes the scheme of formation of spatial understanding of geometric objects, marks the conditions of students activities organization aimed at creating a spatial image of the studied object, lists research skills to address geometric problems and ways to implement these skills into practice, gives a summary of methods of teaching geometry, including the principle of holistic approach priority, the principle of an open multi-valuedness, the principle of subjective experience accounting.

The precautionary principle in international environmental law and international jurisprudence

Directory of Open Access Journals (Sweden)

Tubić Bojan

2014-01-01

Full Text Available This paper analysis international regulation of the precautionary principle as one of environmental principles. This principle envisages that when there are threats of serious and irreparable harm, as a consequence of certain economic activity, the lack of scientific evidence and full certainty cannot be used as a reason for postponing efficient measures for preventing environmental harm. From economic point of view, the application of precautionary principle is problematic, because it creates larger responsibility for those who create possible risks, comparing to the previous period. The precautionary principle can be found in numerous international treaties in this field, which regulate it in a very similar manner. There is no consensus in doctrine whether this principle has reached the level of international customary law, because it was interpreted differently and it was not accepted by large number of countries in their national legislations. It represents a developing concept which is consisted of changing positions on adequate roles of science, economy, politics and law in the field of environmental protection. This principle has been discussed in several cases before International Court of Justice and International Tribunal for the Law of the Sea.

Vybrané problémy z oceňování ve finančním účetnictví

OpenAIRE

Hrubošová, Kristýna

2009-01-01

Thesis deals with issues of recognition and capture of permanent and temporary changes in the value of assets and liabilities in financial accounting from the perspective of International Financial Reporting Standards (IFRS), US generally accepted accounting principles (US GAAP) and the Czech accounting law. Top of the thesis discusses the bases for accounting for changes in the value of assets in the accounts - attention is paid to the fundamental accounting assumptions and principles, cost ...

76 FR 81933 - Agency Information Collection Activities Regarding Savings and Loan Holding Companies...

Science.gov (United States)

2011-12-29

... accounting principles (SAP) financial statements. The proposal also stated that there could be a few SLHCs... Generally Accepted Accounting Principles (``GAAP'') financial statements that are consolidated at the top... approved by the Board will provide data to analyze the overall financial condition of most SLHCs to ensure...

attitudes and acceptance of nigerians towards vasectomy

African Journals Online (AJOL)

2013-03-01

Mar 1, 2013 ... factor influencing the acceptance of vasectomy (p= 0.013) with stronger correlation among men than ... is the most populated nation in Africa, accounting for over two thirds of ... was reported as the contraceptive of choice in one third of all ... reported to be a major contraceptive method in more developed ...

A natriferic principle other than arginine-vasotocin in the frog neuro hypophysis (1961)

International Nuclear Information System (INIS)

Morel, F.; Maetz, J.

1961-01-01

In the neurohypophysis of Rana esculenta there exists, in addition to vasotocin, an unknown active principle which accounts for approximately half of the total natriferic activity of the gland. This principle is not found in chickens. (authors) [fr

Cosmological equivalence principle and the weak-field limit

International Nuclear Information System (INIS)

Wiltshire, David L.

2008-01-01

The strong equivalence principle is extended in application to averaged dynamical fields in cosmology to include the role of the average density in the determination of inertial frames. The resulting cosmological equivalence principle is applied to the problem of synchronization of clocks in the observed universe. Once density perturbations grow to give density contrasts of order 1 on scales of tens of megaparsecs, the integrated deceleration of the local background regions of voids relative to galaxies must be accounted for in the relative synchronization of clocks of ideal observers who measure an isotropic cosmic microwave background. The relative deceleration of the background can be expected to represent a scale in which weak-field Newtonian dynamics should be modified to account for dynamical gradients in the Ricci scalar curvature of space. This acceleration scale is estimated using the best-fit nonlinear bubble model of the universe with backreaction. At redshifts z -10 ms -2 , is small, when integrated over the lifetime of the universe it amounts to an accumulated relative difference of 38% in the rate of average clocks in galaxies as compared to volume-average clocks in the emptiness of voids. A number of foundational aspects of the cosmological equivalence principle are also discussed, including its relation to Mach's principle, the Weyl curvature hypothesis, and the initial conditions of the universe.

48 CFR 31.201-2 - Determining allowability.

Science.gov (United States)

2010-10-01

... GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial... Board, if applicable, otherwise, generally accepted accounting principles and practices appropriate to...) Certain cost principles in this subpart incorporate the measurement, assignment, and allocability rules of...

ACCOUNTING POLICIES OF COMPANIES IN THE FRAMEWORK OF IFRS

Directory of Open Access Journals (Sweden)

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.

BEHAVIORAL ASPECT OF ACCOUNTING TEACHERS’ INFORMATION TECHNOLOGY USAGE

OpenAIRE

YILMAZ, Emine; ÖZER, Gökhan

2015-01-01

This study aims to examine behavioral process of accounting teachers’ information technology (IT) acceptance. To this end, we collected data from accounting teachers working in trade high schools. Research model and hypotheses were developed in the light of Theory of Reasoned Action. Accordingly, relationships among attitudes, subjective norms, intentions towards information technology usage and IT usage behaviors were investigated. Explanatory factor analysis and structural equation modeling...

Cosmological principles. II. Physical principles

International Nuclear Information System (INIS)

Harrison, E.R.

1974-01-01

The discussion of cosmological principle covers the uniformity principle of the laws of physics, the gravitation and cognizability principles, and the Dirac creation, chaos, and bootstrap principles. (U.S.)

Principles and indicators of green living families in Thai context

Directory of Open Access Journals (Sweden)

Tamkarn Yuranun

2016-01-01

Full Text Available Green Living has been practiced in everyday life which is accepted worldwide. However, there is no concrete academic principles for Green Living. The understanding of Green Living is rather abstract. This study focuses on the academic principles and indicators of the Green Living Families in Thailand. The results from the studies will be used for further research.This qualitative study aims at proposing the principles and indicators of the Green Living Families in the Thai context. The research methodologies include the analysis and synthesis of various documents both from Thailand and foreign countries, interviews and observation of five Green Living Families. The results show that the principles consist of 1 production for one’s own consumption within the family 2 economical use of resources and 3 sharing with others and the society. The essential indicators comprise of 1 Knowledge, 2 Practice, and 3 Attitude on Green Living.

Accounting - a Normative Representation of Economic Reality?

Directory of Open Access Journals (Sweden)

Gianina Roman

2010-07-01

Full Text Available Accounting is currently a very dynamic field at international level. Accounting information or its derivatives comprise an important segment of the information conveyed in the economic environment. Therefore, accounting is considered by some authors as the most important information source of a nation. Widening and diversifying the request for information from the scope of financial accounting is generated by modernization and restructuring economy and society development as a whole. In these circumstances, accounting has a very important role. Establishing decision based on a real, pertinent, relevant, timely information system insures a performance administration, management of the current situation, with many phenomena of crisis. Accounting involves the perception of real which is based on a conceptual system, which means that the entire accounting system is based on a set of objectives, postulates, principles, rules and regulations. When different objects are placed in different areas, the differentiation between real and ideal is only formal.

Integral equations for composite-particle scattering taking the Pauli principle into account

International Nuclear Information System (INIS)

Kukulin, V.I.; Neudatchin, V.G.; Pomerantsev, V.N.

1978-01-01

An approximate description of a system of three composite particles in terms of the Saito (Prog. Theor. Phys.; 41:705 (1969)) orthogonality condition model is proposed. The orthogonalising pseudopotential technique is used to derive a modified set of Fadde'ev equations where the two- and three-body exchanges due to the Pauli principle are included by orthogonalising to two-and three-body forbidden states. The scope of applicability of and the method for solving the derived equations are discussed briefly. (author)

Precautionary principles: a jurisdiction-free framework for decision-making under risk.

Science.gov (United States)

Ricci, Paolo F; Cox, Louis A; MacDonald, Thomas R

2004-12-01

Fundamental principles of precaution are legal maxims that ask for preventive actions, perhaps as contingent interim measures while relevant information about causality and harm remains unavailable, to minimize the societal impact of potentially severe or irreversible outcomes. Such principles do not explain how to make choices or how to identify what is protective when incomplete and inconsistent scientific evidence of causation characterizes the potential hazards. Rather, they entrust lower jurisdictions, such as agencies or authorities, to make current decisions while recognizing that future information can contradict the scientific basis that supported the initial decision. After reviewing and synthesizing national and international legal aspects of precautionary principles, this paper addresses the key question: How can society manage potentially severe, irreversible or serious environmental outcomes when variability, uncertainty, and limited causal knowledge characterize their decision-making? A decision-analytic solution is outlined that focuses on risky decisions and accounts for prior states of information and scientific beliefs that can be updated as subsequent information becomes available. As a practical and established approach to causal reasoning and decision-making under risk, inherent to precautionary decision-making, these (Bayesian) methods help decision-makers and stakeholders because they formally account for probabilistic outcomes, new information, and are consistent and replicable. Rational choice of an action from among various alternatives--defined as a choice that makes preferred consequences more likely--requires accounting for costs, benefits and the change in risks associated with each candidate action. Decisions under any form of the precautionary principle reviewed must account for the contingent nature of scientific information, creating a link to the decision-analytic principle of expected value of information (VOI), to show the

Ways to rational management of accounts receivable at enterprises

Directory of Open Access Journals (Sweden)

Yevtushenko N. O.

2015-05-01

Full Text Available This article investigated the principal reasons of management problems an account receivable of enterprises. Credit politics of management is worked out by an account receivable of enterprises. Essence of the stages of construction of rational management an account receivable of enterprises is exposed. In the article are exposed the basic elements of control system for an account receivable such as mission, aims, strategy as politics of management. The basic stages of management politics are described for an account receivable of enterprises: analysis; organization of forming of principles of credit politics, terms of delivery of credit and procedure of collection of accounts receivable; planning of the use of modern forms of refunding, and similarly control.

Globalisation and the Role of Financial Accounting Information in Japan

NARCIS (Netherlands)

C.M. van Mourik

2007-01-01

markdownabstractThe METI Study Group on the Internationalisation of Business Accounting issued a report in 2004 claiming that the accounting standards under JP-GAAP should be accepted as equal to those under IFRS and even closer to US-GAAP. Part 1 of this study investigated the role of

Advantages of fund accounting in 'nonprofits'.

Science.gov (United States)

Herzlinger, R E; Sherman, H D

1980-01-01

Motivated by the financial difficulties that have beset city governments and some private nonprofit organizations, the accounting profession and other circles are urging these organizations to conform to business accounting practices. (See Robert N. Anthony's article on p. 83 of this issue.) Fund accounting, these reformers claim, is too complex, too segmented to permit intelligent analysis. The authors of this article demur; not only is it legally and logically necessary to maintain separately the restricted and unrestricted monies received from various sources and spent for designated purposes; also close examination of the financial statements of nonprofit enterprises can provide a very good idea of how well they are doing financially. Furthermore, the authors advocate adoption of certain fund accounting principles for businesses, and they show why they could be helpful. This article is much more than a defense of how nonprofit organizations account for their operations; it is a comprehensive but brief introduction to the subject.

Variational principles of continuum mechanics. Vol. 1. Fundamentals

Energy Technology Data Exchange (ETDEWEB)

Berdichevsky, Victor L. [Wayne State Univ., Detroit, MI (United States). Dept. of Mechanical Engineering

2009-07-01

The book reviews the two features of the variational approach: its use as a universal tool to describe physical phenomena and as a source for qualitative and quantitative methods of studying particular problems. Berdichevsky's work differs from other books on the subject in focusing mostly on the physical origin of variational principles as well as establishing their interrelations. For example, the Gibbs principles appear as a consequence of the Einstein formula for thermodynamic fluctuations rather than as the first principles of the theory of thermodynamic equilibrium. Mathematical issues are considered as long as they shed light on the physical outcomes and/or provide a useful technique for the direct study of variational problems. In addition, a thorough account of variational principles discovered in various branches of continuum mechanics is given. In this book, the first volume, the author covers the variational principles for systems with a finite number of degrees of freedom; the variational principles of thermodynamics; the basics of continuum mechanics; the variational principles for classical models of continuum mechanics, such as elastic and plastic bodies, and ideal and viscous fluids; and direct methods of calculus of variations. (orig.)

The Didactic Principles and Their Applications in the Didactic Activity

Science.gov (United States)

Marius-Costel, Esi

2010-01-01

The evaluation and reevaluation of the fundamental didactic principles suppose the acceptance at the level of an instructive-educative activity of a new educational paradigm. Thus, its understanding implies an assumption at a conceptual-theoretical level of some approaches where the didactic aspects find their usefulness by relating to value…

THE PRINCIPLE OF CONFIDENTIALITY IN ARBITRATION. APPLICATION AND LIMITATIONS OF THE PRINCIPLE

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Bazil Oglindă

2015-11-01

Full Text Available Over the years, arbitration has grown to be the preferred means of dispute resolution by commercial entities. One of the benefits that build the attraction for this system of dispute resolution was the principle of confidentiality. One issue that needs to be analyzed is about the reasons why confidentiality is so important in business. Confidentiality is a principle largely embraced in arbitration, but, as we will see, the principle is not an absolute one. There are a set of questions that needs to be answer to, like: Who is bound by the duty of confidentiality? Does this refer only to the parties or does it expands to other actors involved in the arbitral proceedings? What happens with the obligation of confidentiality when issues are brought before a court, taking in account the principle of open justice? We will see that in some countries are procedural laws allowing the courts to order an arbitration claim to be heard in public or in private. Another important aspect that has arisen in the last period is regarding the public policy and the protection of public interest as a limitation to confidentiality of arbitration. This is a sensitive matter especially when one of the parties is a state or a state entity. This study aims to explore the principle of confidentiality in arbitration by focusing on its domain and on its limits, both from the comparative approach and from the Romanian approach. Knowing all this aspects, we will realize the importance of having professional counseling when drafting an arbitration clause and how this can be the missing puzzle piece of your business.

The marketing-accounting interface: problems and opportunities

OpenAIRE

Kraus, Kalle; Håkansson, Håkan; Lind, Johnny

2015-01-01

This is the authors’ accepted, refereed and final manuscript to the article An important aim of this special issue is to contribute to the interdisciplinary research literature on marketing and accounting. This is important also from a practical point of view since both the marketing and accounting functions are often ‘under attack’ within companies. Drawing on previous research and the individual contributions to the special issue, we identify and discuss three important themes related to...

Binding and Pauli principle corrections in subthreshold pion-nucleus scattering

International Nuclear Information System (INIS)

Kam, J. de

1981-01-01

In this investigation I develop a three-body model for the single scattering optical potential in which the nucleon binding and the Pauli principle are accounted for. A unitarity pole approximation is used for the nucleon-core interaction. Calculations are presented for the π- 4 He elastic scattering cross sections at energies below the inelastic threshold and for the real part of the π- 4 He scattering length by solving the three-body equations. Off-shell kinematics and the Pauli principle are carefully taken into account. The binding correction and the Pauli principle correction each have an important effect on the differential cross sections and the scattering length. However, large cancellations occur between these two effects. I find an increase in the π- 4 He scattering length by 100%; an increase in the cross sections by 20-30% and shift of the minimum in π - - 4 He scattering to forward angles by 10 0 . (orig.)

How Many Principles for Public Health Ethics?

Science.gov (United States)

Coughlin, Steven S.

2009-01-01

General moral (ethical) principles play a prominent role in certain methods of moral reasoning and ethical decision-making in bioethics and public health. Examples include the principles of respect for autonomy, beneficence, nonmaleficence, and justice. Some accounts of ethics in public health have pointed to additional principles related to social and environmental concerns, such as the precautionary principle and principles of solidarity or social cohesion. This article provides an overview of principle-based methods of moral reasoning as they apply to public health ethics including a summary of advantages and disadvantages of methods of moral reasoning that rely upon general principles of moral reasoning. Drawing upon the literature on public health ethics, examples are provided of additional principles, obligations, and rules that may be useful for analyzing complex ethical issues in public health. A framework is outlined that takes into consideration the interplay of ethical principles and rules at individual, community, national, and global levels. Concepts such as the precautionary principle and solidarity are shown to be useful to public health ethics to the extent that they can be shown to provide worthwhile guidance and information above and beyond principles of beneficence, nonmaleficence, and justice, and the clusters of rules and maxims that are linked to these moral principles. Future directions likely to be productive include further work on areas of public health ethics such as public trust, community empowerment, the rights of individuals who are targeted (or not targeted) by public health interventions, individual and community resilience and wellbeing, and further clarification of principles, obligations, and rules in public health disciplines such as environmental science, prevention and control of chronic and infectious diseases, genomics, and global health. PMID:20072707

76 FR 4896 - Call for Candidates

Science.gov (United States)

2011-01-27

... designated to establish generally accepted accounting principles for federal government entities. Generally, non-federal Board members are selected from the general financial community, the accounting and... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Call for Candidates AGENCY: Federal Accounting...

Zásada opatrnosti ve světově uznávaných účetních systémech

OpenAIRE

Tichá, Veronika

2009-01-01

This master's thesis is focused on a prudence principle under International Financial Reporting Standards (IFRS) a US Generally Accepted Accounting Principles (US GAAP) in accounting of a reporting unit. In the first part I described the prudence principle (conservatism principle) in the general way. In the second part of this thesis I introduced impairment testing, recognition of impairment of assets and reversal of previously recognized impairment of assets under IAS 36 Impairment of Assets...

Application of environmental accounting to pollution prevention assessments

International Nuclear Information System (INIS)

Del Mar, R.A.

1997-08-01

Environmental accounting represents a major paradigm shift in the way most companies account for costs and benefits. However, it is a change that must be made if pollution prevention is to become institutionalized into the corporate and government mainstream. Pollution prevention investments must be justified on an economic basis; without environmental accounting tools, pollution prevention investments cannot show their true profitability. This is because traditional accounting methods only track billable costs, thus ignoring some of the major benefits of pollution prevention investments, which are indirect savings resulting from a lessening of a company's regulatory compliance burden and present and future liabilities. This paper discusses how to apply environmental accounting principles to pollution prevention assessments to improve the outcome of profitability analyses

Building an evolvable prototype for a multiple GAAP accounting information system

NARCIS (Netherlands)

Vanhoof, E.; De Bruyn, P.; Aerts, Walter; Verelst, J.; Aveiro, D.; Pergl, R.; Gouveia, D.

In this paper we build a prototype of an evolvable Accounting Information System (AIS) that supports multiple Generally Accepted Accounting Standards (GAAP) reporting. Reporting in multiple GAAP can have different origins: differences in local and tax GAAP, belonging to an economic group or

Department of Defense Performance and Accountability Report, Fiscal Year 2006

Science.gov (United States)

2006-11-15

over the past 3 years are mainly driven by military retirement benefit costs, Global War on Terror costs, and depreciation expense on military...Generating Resources: Depreciation and amortization $ 65,116.2 $ 48,944.0 Revaluation of...accounting principles ( GAAP ). The accompanying financial statements account for all resources for which the Department is responsible. Information

Basic Principles of Financial Planning in Ex-ante Deposit Insurance Schemes

Directory of Open Access Journals (Sweden)

Đurđica Ognjenović

2006-12-01

Full Text Available The paper explores main principles of financial planning in ex-ante deposit insurance schemes from a theoretical perspective and in terms of the EU Directive on deposit- guarantee schemes. Further on, the paper assesses how these principles and standards are used in financial planning in deposit insurance schemes around the world for annual budgeting, strategic planning and optimalization of available financial resources. After reviewing available references and different practices, the conclusion is that there are no clear internationally accepted principles for deposit insurers’ financial planning, except some broad and general guidelines. Practices in the industry differ significantly. Given the fact that deposit insurance is in fact a monopolistic business, lack of clear principles and lack of proper financial planning may lead to inadequacy of ex-ante funds and negligence on the side of the management of deposit insurance schemes.

Planning and acceptance testing of MV therapy installations

International Nuclear Information System (INIS)

Almond, Peter R.; Horton, John L.

1995-01-01

Purpose: This course is designed for practitioners and beginners in brachytherapy. The aim is to review biological principles equipment are aware of all aspects involved. The object is to cover in a broad overview the considerations that go into selecting, installing, testing and accepting megavoltage therapy equipment and to provide a resource for more detailed information. Planning and acceptance testing of a megavoltage therapy installation is a major undertaking for any size group, institution or department. It can take approximately two years from the time a decision is made to get a machine to where the first patient is treated. Because the equipment and site preparation are expensive, and most of the machines are complex and can be supplied by several different manufacturers, it is imperative that a great deal of thought and care go into the decision: the aim being that the specifications of the machine that is installed meet the immediate need of the department and the needs for the projected lifetime of the equipment. A general survey of the types of equipment available will be presented. This will concentrate on general purpose linear accelerators, although Cobalt 60 machines, microtrons and special purpose machines (intra-operative equipment) will also be covered. General descriptions of the machines along with typical specifications will be given. Selecting the best machine to meet specific needs can be quite complex and criteria for making the selection are presented in a series of twelve steps. site selection and room design, including the console area, are also critical. The general principles for shielding calculations will be provided. Critical to any installation is the acceptance testing of the equipment including material and radiation oncology performance tests. These tests will be outlined. A reading list of suitable references describing in detail many of the aspects of this course will be provided

DER NEUE STANDARD IFRS 15 - IASB UND FASB VERABSCHIEDEN EINEN WEITGEHEND EINHEITLICHEN STANDARD ZUR UMSATZREALISIERUNG

OpenAIRE

Bodo Runzheimer

2015-01-01

The international accounting regulations regarding sales revenues have been changed. In May 2014, the International Accounting Standards Board (IASB) and the US regulator, the Financial Accounting Standards Board (FASB), published together new revenue recording regulations, which will be applied in IFRS (International Financial Reporting Standards) as well as in US-GAAP (United States Generally Accepted Accounting Principles). The core principle of the new IFRS 15 is that an entity will recog...

Principles for the formation of an effective concept of multifunctional high-rise construction investment projects

Directory of Open Access Journals (Sweden)

Beliakov Sergei

2018-01-01

Full Text Available Investment projects of high-rise construction have a number of features that determine specific risks and additional opportunities that require analysis and accounting in the formation of an effective project concept. The most significant features of high-rise construction include long construction time, complexity of technical and technological solutions, complexity of decisions on the organization of construction and operation, high cost of construction and operation, complexity in determining the ratio of areas designed to accommodate different functional areas, when organizing and coordinating the operation of the facility, with internal zoning. Taking into account the specificity of high-rise construction, among the factors determining the effectiveness of projects, it is advisable to consider as key factors: organizational, technological and investment factors. Within the framework of the article, the author singled out key particular functions for each group of factors under consideration, and also developed a system of principles for the formation of an effective concept of multifunctional high-rise construction investment projects, including the principle of logistic efficiency, the principle of optimal functional zoning, the principle of efficiency of equipment use, the principle of optimizing technological processes, the principle maximization of income, the principle of fund management, the principle of risk management . The model of formation of an effective concept of investment projects of multifunctional high-rise construction developed by the author can contribute to the development of methodological tools in the field of managing the implementation of high-rise construction projects, taking into account their specificity in the current economic conditions.

Principles for the formation of an effective concept of multifunctional high-rise construction investment projects

Science.gov (United States)

Beliakov, Sergei

2018-03-01

Investment projects of high-rise construction have a number of features that determine specific risks and additional opportunities that require analysis and accounting in the formation of an effective project concept. The most significant features of high-rise construction include long construction time, complexity of technical and technological solutions, complexity of decisions on the organization of construction and operation, high cost of construction and operation, complexity in determining the ratio of areas designed to accommodate different functional areas, when organizing and coordinating the operation of the facility, with internal zoning. Taking into account the specificity of high-rise construction, among the factors determining the effectiveness of projects, it is advisable to consider as key factors: organizational, technological and investment factors. Within the framework of the article, the author singled out key particular functions for each group of factors under consideration, and also developed a system of principles for the formation of an effective concept of multifunctional high-rise construction investment projects, including the principle of logistic efficiency, the principle of optimal functional zoning, the principle of efficiency of equipment use, the principle of optimizing technological processes, the principle maximization of income, the principle of fund management, the principle of risk management . The model of formation of an effective concept of investment projects of multifunctional high-rise construction developed by the author can contribute to the development of methodological tools in the field of managing the implementation of high-rise construction projects, taking into account their specificity in the current economic conditions.

75 FR 60287 - Treatment by the Federal Deposit Insurance Corporation as Conservator or Receiver of Financial...

Science.gov (United States)

2010-09-30

... conditions for sale accounting treatment under generally accepted accounting principles (``GAAP''). The rule... securitization participants. Modifications to GAAP Accounting Standards On June 12, 2009, the Financial Accounting Standards Board (``FASB'') finalized modifications to GAAP through Statement of Financial...

An introduction to heat transfer principles and calculations

CERN Document Server

Ede, A J; Ower, E

1967-01-01

An Introduction to Heat Transfer Principles and Calculations is an introductory text to the principles and calculations of heat transfer. The theory underlying heat transfer is described, and the principal results and formulae are presented. Available techniques for obtaining rapid, approximate solutions to complicated problems are also considered. This book is comprised of 12 chapters and begins with a brief account of some of the concepts, methods, nomenclature, and other relevant information about heat transfer. The reader is then introduced to radiation, conduction, convection, and boiling

The application of the precautionary principle in practice: comparative dimensions

National Research Council Canada - National Science Library

Zander, Joakim

2010-01-01

... may lead to problems with the consistency, foreseeablility, effectiveness and efficiency of measures intended to reduce environmental or health risks. it is suggested that the precautionary principle indeed may be an important tool but in order to be acceptable it must be coupled with strong requirements on the performance of risk assessments...

Using Problem-Based Learning in Accounting

Science.gov (United States)

Hansen, James D.

2006-01-01

In this article, the author describes the process of writing a problem-based learning (PBL) problem and shows how a typical end-of-chapter accounting problem can be converted to a PBL problem. PBL uses complex, real-world problems to motivate students to identify and research the concepts and principles they need to know to solve these problems.…

Pauli principle role in the description of collective non-rotational states of deformed nuclei

International Nuclear Information System (INIS)

Solov'ev, V.G.; Shirikova, N.Yu.; Serdyukova, S.I.; Meliev, F.; Nesterenko, V.O.

1981-01-01

The Pauli principle role account for one-phonon and two- phonon states of even-even deformed nuclei sup(160, 164)Dy, sup(230, 232)Th, 154 Gd, 240 Pu, 238 U is performed. With account of isoscalar part of multipole-multipole interaction hamiltonian of a model and basic equations for energy and wave functions of one-phonon and two-phonon states are obtained. The results of calculations of centroids of energies of two-phonon states of the (lambda 1 μ 1 i 1 lambda 2 μ 2 i 2 ) type with and without the Pauli principle are tabulated. The calculations performed have shown that the energy centroids shift of collective two-phonon states with the Pauli-principle account is characteristic for all even-even deformed nuclei. In the authors opinion additional experimental investigations of 154 Cd, 164 Dy, 240 Pu two-phonon nuclei states to confirm theoretical results are necessary [ru

The Pauli principle is sufficient to account for the broad structure in pp → π+d at the invariant mass of 2.41 GeV

International Nuclear Information System (INIS)

Svarc, A.

1992-01-01

The origin of the broad structure in the ratio of the differential cross section at O o and 30 o CMS scattering angle in the pp→π + d process at the invariant mass of 2.41 GeV, which has been extracted using the world collection of experimental data as input, has been analysed. The observed pattern can be generated by a combination of the Pauli principle restrictions upon the helicity amplitudes, combined with their individual and smooth energy behaviour. No assertions regarding additional dibaryon dynamics can be made without accounting for the observed effect. A toy model is presented solely as an illustration. (author)

Basic safety principles for nuclear power plants

International Nuclear Information System (INIS)

1988-01-01

Nuclear power plant safety requires a continuing quest for excellence. All individuals concerned should constantly be alert to opportunities to reduce risks to the lowest practicable level. The quest, however, is most likely to be fruitful if it is based on an understanding of the underlying objectives and principles of nuclear safety, and the way in which its aspects are interrelated. This report is an attempt to provide a logical framework for such an understanding. The proposed objectives and principles of nuclear safety are interconnected and must be taken as a whole; they do not constitute a menu from which selection can be made. The report takes account of current issues and developments. It includes the concept of safety objectives and the use of probabilistic safety assessment. Reliability targets for safety systems are discussed. The concept of a 'safety culture' is crucial. Attention has been paid to the need for planning for accident management. The report contains objectives and principles. The objectives state what is to be achieved; the principles state how to achieve it. In each case, the basic principle is stated as briefly as possible. The accompanying discussion comments on the reasons for the principle and its importance, as well as exceptions, the extent of coverage and any necessary clarification. The discussion is as important as the principle it augments. 4 figs

ANALISIS TERHADAP PERLUNYA PENYESUAIAN LAPORAN KEUANGAN HISTORIS (CONVENTIONAL ACCOUNTING MENJADI BERDASARKAN TINGKAT HARGA UMUM (GENERAL PRICE LEVEL ACCOUNTING

Directory of Open Access Journals (Sweden)

Pwee Leng

2002-01-01

Full Text Available Generally, in conventional accounting, financial statements are based on the historical cost principle that assumes that prices (monetery unit are stable. Conventional accounting recognizes neither changes in the general price level nor changes in the specific price level. Consequently, if there are any changes in purchasing power such as in inflation period, the historical financial statement are not economically relevant and also income is usually overstated, and the fixed assets are usually understated. Actually, there are several methods on accounting for the effect of changing prices, such as constant accounting, current value accounting, and general price level accounting. General price level accounting will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. In practice, the controversy concerning the relevance of general price level accounting has been continuing. Pros and cons general price level accounting will be presented on this paper. Also the result of two researches concerning the influence of applied general price level accounting on the financial statement will be compared as considerations whether the general price level adjustment is necessary needed. Abstract in Bahasa Indonesia : Secara umum, dalam akuntansi konvensional, laporan keuangan disajikan berdasarkan nilai historis yang mengasumsikan bahwa harga-harga (unit moneter adalah stabil. Akuntansi konvensional tidak mengakui adanya perubahan tingkat harga umum maupun perubahan tingkat harga khusus. Sebagai konsekuensinya, jika terjadi perubahan daya beli seperti pada periode inflasi, maka laporan keuangan historis secara ekonomis tidaklah relevan. Pada periode ini pendapatan umumnya dinilai lebih tinggi sedangkan aktiva tetap dinilai lebih rendah. Sebenarnya, terdapat beberapa metode akuntansi mengenai pengaruh perubahan harga

Propensity of Unqualified Audit Reports and Auditors' Independence ...

African Journals Online (AJOL)

First Lady

2013-06-30

Jun 30, 2013 ... Izedonmi, F.I.O. - Professor of Accounting, Department of Accounting,. Faculty of ... have an interest in the financial statements of a reporting entity. Auditor ..... Generally Accepted Accounting Principles on Auditor Partner.

Radiation protection: Principles, recommendations and regulations

International Nuclear Information System (INIS)

Reitan, J.B.

1989-01-01

Radiation protection is a highly international dicipline with a high degree of international harmonization. Especially within the Nordic countries there is general agreement upon principles and standards, despite the actual practice may differ slightly. The basic recommendations of the International Commission on Radiological Protection (ICRP) are accepted by the regulatory bodies and should be followed by all users of radiation. The users are in principle responsible for the radiation protection standard and activities themselves. Because most companies or hospitals lack sufficient expertise by themselves, they must rely upon recommendations from others. Primarily they should contact the national radiation protection agency. However, due to the international harmonization of radiation protection, information from other national or international agencies may be used with confidence. All users of radiation in the Nordic countries are obliged to act according to recognition and assessment of both risks and benefits, and they are responsible for updating their knowledge

Accounting valuation development of specific assets

Directory of Open Access Journals (Sweden)

I.V. Zhigley

2017-12-01

Full Text Available The current issues of accounting estimate development are considered. The necessity of the development of accounting estimate in the context of the non-institutional theory principles based on the selection of a number of reasons is grounded. The reasons for deterioration of accounting reputation as a separate socio-economic institute in the context of developing the methodology for specific assets accounting are discovered. The system of normative regulation of accounting estimate of enterprise non-current assets in the case of diminishing their usefulness is analyzed. The procedure for determining and accounting for the depreciation of assets in accordance with IFRS 36 «Depreciation of Assets» is developed. The features of the joint use of the concept of «value in use» and «fair value» in the accounting system are disclosed. The procedure for determining the value of compensation depending on the degree of specificity of assets is developed. The necessity to clarify the features that indicate the possibility of diminishing the usefulness of specific assets (termination or pre-term termination of the contract for the use of a specific asset is grounded.

College Endowment Funds: A Consideration of Applicable Accounting and Legal Principles.

Science.gov (United States)

Blackwell, Thomas E.; Johns, Ralph S.

1970-01-01

In 1968 the Ford Foundation appointed an Advisory Committee on Endowment Management to study the management of college and university endowment funds with an eye toward the accounting and legal principals of more unconventional investing. The Committee concluded that gains from endowments need not be treated as principal of NACUBO sees this…

The nature and principles of the radiation-induced cancerogenesis

International Nuclear Information System (INIS)

Lips'ka, A.YI.; Serkyiz, Ya.Yi.

2004-01-01

The paper represents the analysis of the authors and literary data concerning the nature and principles of the radiation-induced neoplasms. The mechanisms of the radiation-induced cancerogenesis development are not clear understood. The experimental data altogether do not allow developing the mathematical model of the radiation-induced cancerogenesis at the molecular level. This model has to take into account all necessary indices including radiation factor and the state of the organism. The general principles of the radiation-induced cancerogenesis have been formulated in the present review. It is possible to use these principles in order to predict and calculate the risks of the radiation-induced neoplasms

The Inventory-As-Assets Concept Implementation for Depot-Level Reparables

National Research Council Canada - National Science Library

Wallace, John

2000-01-01

... (the so-called inventory-as-assets approach) simplifies DLR accounting, improves the auditabilty of financial data, eliminates troubling adjusting entries, and complies with generally accepted accounting principles...

The ESM and the Principle of Transparency

Directory of Open Access Journals (Sweden)

De Nes Matteo

2015-12-01

Full Text Available This note analyses a peculiar feature of the ESM, namely the lack of an acceptable set of standards for the fundamental democratic principle of transparency. Moving from the particular nature of this mechanism, we will highlight the most critical concerns connected to secrecy, confidentiality and inviolability of documents, looking not only at the ESM Treaty but also at relevant documents approved by its bodies (in particular the Code of Conduct and the By-Laws.

Rigorous classification and carbon accounting principles for low and Zero Carbon Cities

International Nuclear Information System (INIS)

Kennedy, Scott; Sgouridis, Sgouris

2011-01-01

A large number of communities, new developments, and regions aim to lower their carbon footprint and aspire to become 'zero carbon' or 'Carbon Neutral.' Yet there are neither clear definitions for the scope of emissions that such a label would address on an urban scale, nor is there a process for qualifying the carbon reduction claims. This paper addresses the question of how to define a zero carbon, Low Carbon, or Carbon Neutral urban development by proposing hierarchical emissions categories with three levels: Internal Emissions based on the geographical boundary, external emissions directly caused by core municipal activities, and internal or external emissions due to non-core activities. Each level implies a different carbon management strategy (eliminating, balancing, and minimizing, respectively) needed to meet a Net Zero Carbon designation. The trade-offs, implications, and difficulties of implementing carbon debt accounting based upon these definitions are further analyzed. - Highlights: → A gap exists in comprehensive and standardized accounting methods for urban carbon emissions. → We propose a comprehensive and rigorous City Framework for Carbon Accounting (CiFCA). → CiFCA classifies emissions hierarchically with corresponding carbon management strategies. → Adoption of CiFCA allows for meaningful comparisons of claimed performance of eco-cities.

Is principle based legislation smart choice for capital market’s regulation

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Borut Stražišar

2012-09-01

Full Text Available Global financial crisis in 2008 posted numerous questions about the reasons and triggers. In past three years world’s economic literature has been full of academic articles analysing each reason or trigger and scientific explanations of possible connections. Majority outcome was, that key factor was excessive use of derivatives and synthetic financial products, which were under regulated or not regulated at all. The outcome was that countries with developed financial markets introduced new regulations and controls in the field of derivatives and synthetic financial products. Term “systemic risk” was introduced in global financial market. But will this approach really prevent such global crisis? Submission is divided in three parts. First part deals with the theory of principle based regulation. Principle based regulation was firstly introduced in UK and latter accepted by European Union in the field of capital markets. It was a way, together with the Lamfalussy process, to make EU regulation acceptable for all member states. Instead of detailed prescribed behaviour, legislation texts prescribe only desirable goals. Implementation is left to each state or, even worse, to each supervised subject. So the implementation should depend on the capital market’s development, capital product’s structure, tradition, investment companies’ size etc. From a distant view, principle based legislation could be seen as a great legislation writing’s technique. It could be seen as an effective solution to regulate a fast developing field without need to change the regulation. But is it true? Second part of the submission addresses the legal questions and problems, connected to the principle based regulation starting with the validity of regulations. Broad definitions in Market in financial instruments Directive (MiFID, introduced for fast adaptation to new financial products and instruments, are now turning into dinosaurs. Contrary to US’s fast

Accounting Issues: An Essay Series Part IX--Statement of Cash Flows

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Laux, Judy

2009-01-01

This essay series, beginning with Laux [2007a], defends the proposition that eliminating the theoretical chapter from the principles level accounting course has weakened the introduction for students new to this subject, perhaps resulting in some adverse selection for the accounting profession. As a remedy, it offers concise theoretical articles…

Assessing the Value of High School Accounting for the College Bound.

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Friedlob, George T.; Cosenza, Robert M.

1981-01-01

Reports results of a survey of first-quarter college accounting principles students. It was found that a typically difficult college course may be made easier and student performance improved by giving high school accounting instruction its proper importance in the curriculum of the business-oriented, college-bound high school student. (CT)

Real norms, virtual cases: a rationalist, casuistic account of virtual rape

NARCIS (Netherlands)

Soraker, Johnny; Hinman, L.; Brey, Philip A.E.

2007-01-01

The purpose of this paper is to propose and consider a rationalist account of the effects of virtual experiences, such as engaging in simulated acts of violence in video games. This descriptive account will be based on sound principles for case-based reasoning, or what I will refer to as

Accounting for Inventories as Service Producing Cost in Hospitals In According To Turkish Accounting Standard-2

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Seyhan Çil Koçyiğit

2011-03-01

Full Text Available As known, service is an intangible concept. This prevents services to be stored and makes them impossible to be used in another time in the future. Thus, it is a matter of discussion to suppose the services (which occur in the hospitals as an intangible concept as inventory. There are some differences between Turkish uniform accounting system and Turkish accounting standards in stockpiling the service producing costs in hospitals. In this study, especially Turkish Accounting Standard-2 Inventories is considered regarding service inventories in order to emphasise the differences and guiding to apply this standard towards hospitals is aimed. Furthermore, a sample is issued in booking the service inventories in hospitals by using financials of Acıbadem Health Services CO. as the unique hospital written in İstanbul Stock Exchange. At the end of the study, more truthful results has been inspected by applying Turkish Accounting Standard-2 instead of current application by compliying with the matching principle as well.

Federally Sponsored Research at Educational Institutions: A Need for Improved Accountability. Report by the U.S. General Accounting Office.

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General Accounting Office, Washington, DC.

This report discusses federally sponsored research at educational institutions and suggests ways to improve accountability for these funds. The following suggestions are made for minimizing problems presented in this report: (1) development of more definitive cost principles for both the institutions and the Federal auditors to follow; (2) more…

12 CFR 741.6 - Financial and statistical and other reports.

Science.gov (United States)

2010-01-01

... greater, but may reflect regulatory accounting principles other than GAAP if the credit union has total.... GAAP means generally accepted accounting principles, as defined in § 715.2(e) of this chapter. GAAP is... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Financial and statistical and other reports...

Relationships between Learning Styles and Academic Achievement and Brain Hemispheric Dominance and Academic Performance in Business and Accounting Courses.

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Carthey, Joseph H.

A study determined if relationships exist between learning styles and academic achievement and brain hemispheric dominance and academic performance in the courses of principles of management, business law, intermediate accounting, and principles of economics. All second-year accounting students (64 students) at Northeast Iowa Community College…

The development of risk acceptance and moral valuation

International Nuclear Information System (INIS)

Sjoeberg, L.; Torell, G.

1991-12-01

The relationship between acceptability of risk and moral valuation of risky activities was investigated in children, 10-16 years old. It was found that all age groups exhibited a strong correlation between the two dimensions of risky activities. Older children were more tolerant of risk taking than younger children. Individual actions were judged in a more lenient manner than collective actions. Girls tended to be more morally condemning towards risk taking, but the youngest girls were not less prone to accept risks than boys. General measures of moral development according to Piaget and Kohlberg were not associated with perceived acceptability of risk or the judged morality of risky activities but relations were found between risk taking and assertiveness and perceived freedom, which were the most important factors in accounting for risk and morality attitudes. 22 refs, 9 figs, 4 tabs

The development of risk acceptance and moral valuation

Energy Technology Data Exchange (ETDEWEB)

Sjoeberg, L [Stockholm School of Economics, Center for Risk Research, Stockholm (Sweden); Torell, G [Univ. of Gothenburg, Dept. of Psychology (Sweden)

1991-12-01

The relationship between acceptability of risk and moral valuation of risky activities was investigated in children, 10-16 years old. It was found that all age groups exhibited a strong correlation between the two dimensions of risky activities. Older children were more tolerant of risk taking than younger children. Individual actions were judged in a more lenient manner than collective actions. Girls tended to be more morally condemning towards risk taking, but the youngest girls were not less prone to accept risks than boys. General measures of moral development according to Piaget and Kohlberg were not associated with perceived acceptability of risk or the judged morality of risky activities but relations were found between risk taking and assertiveness and perceived freedom, which were the most important factors in accounting for risk and morality attitudes. 22 refs, 9 figs, 4 tabs.

IMPLICATIONS REGARDING IMPLEMENTATION OF IAS/IFRS IN THE ROMANIAN ACCOUNTING SYSTEM

OpenAIRE

Alice Ţînţă; Marilena Zuca

2013-01-01

Implementing international and domestic accounting standards is very difficult. This calls for a discussion referring to the opportunity of adopting standards from other cultures- mentalities deeply rooted into principles- hence the difficulty to implement. Implementing IFRS means more than a simple change of accounting regulations. It represents a new assessment of performance that must be implemented into the entire entity. This new system might enforce decisive changes regarding accounting...

77 FR 14843 - [Securities Act of 1933; Release No. 9300/March 7, 2012; Securities Exchange Act of 1934; Release...

Science.gov (United States)

2012-03-13

..., as generally accepted for purposes of the securities laws, any accounting principles established by a... concluding that the Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting Foundation (``FAF''), satisfied the criteria for an accounting standard-setting body...

Accounting for the Poor

OpenAIRE

Robert M. Townsend

2013-01-01

Economists and other social scientists have long tried to understand the nature of poverty and how poor people make decisions. For example, T.W. Schultz, a Nobel Laureate, former professor of economics at the University of Chicago, and former president of the American Economic Association, spent his career working in development and agricultural economics. In his 1980 Nobel Prize acceptance speech, Schultz suggests that there is some accounting for the behavior of the poor in agriculture. "Fa...

Problems encountered in embodying the principles of ICRP-26 and the revised IAEA safety standards into UK national legislation

International Nuclear Information System (INIS)

Beaver, P.F.

1979-01-01

This paper describes the United Kingdom procedures and format for safety legislation and goes on to show how the necessary legislation for radiological protection will fit into the general framework. The United Kingdom, as a member of the European Community and EURATOM, is bound to implement the Euratom Directive on radiological protection within the next few years. The latest draft of the Directive takes account of the recommendations of ICRP-26 and further, a recent draft of the revised IAEA Basic Safety Standards is a composite of both the Directive and ICRP-26. Thus, the effect of embodying the principles of the Directive is to embody the principles of ICRP-26 and the Basic Safety Standards. Some of the problems which have been met are described and in particular there is discussion of the problems arising from the incorporation of the three ICRP-26 facets of dose control, namely justification, optimization and limitation, into a legislative package. The UK system of evolving safety legislation now requires considerable participation by all the parties affected (or by their representatives). This paper indicates that the involvement of persons affected, coupled with a legislative package which consists of a hierarchy of (a) regulations; (b) codes of practice; and (c) guidance notes, will result in the fundamental principles of ICRP-26 being incorporated into UK legislation in a totally acceptable way. (author)

Midwife Acceptability in Implementation of Labor Warranty Policy in the District Mojokerto

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Agung Dwi Laksono

2014-08-01

Full Text Available Background: The existence of midwive as the Jampersal main guard so important. Midwive acceptability has become Jampersal issue’s at district level, then the reason is enough to do a policy analysis of Jampersal.It is important to ensure successful implementation in the field, so the aim of improving access to maternal and child health services, as well as further reduction of MMR and IMR can be achieved. This study aimed to analyze the midwifes acceptability to the implementation of Jampersal in Mojokerto regency. Methods: This research is observational study. This study is also the policy analysis research on policy implementation stage.Policy research is classified as an ‘analysis of policy’. In-depth interviews and focus group discussions withthe data obtained from the field actors. Content analysis is done by analyzing the acceptability of thematically based midwives in Mojokerto regency to the Jampersal membership, benefit package, accountability, and the tariff. Result: Research shows that midwives most accept to the Jampersal accountability. It is perceived more easily than other health financing. For the acceptability of the benefit package and the tariff, midwives could still accept although with little objection. For Jampersal membership, most midwives still objected to the Jampersal membership models. Conclution: It needs to be disseminated to a deeper understanding of the meaning and purpose of the Jampersal philosophy. Recommendation: Socialization is also able to explain what the background of every detail measures taken, including what makes the midwife objected.

43 CFR 12.62 - Allowable costs.

Science.gov (United States)