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Sample records for account bemessungshinweise zur

  1. Approaches to the dimensioning of enhanced biological phosphorus elimination systems, taking dynamic simulation into account; Bemessungshinweise zur vermehrten biologischen Phosphorelimination unter Beruecksichtigung der dynamischen Simulation

    Energy Technology Data Exchange (ETDEWEB)

    Scheer, H

    1998-12-31

    With so many projects either planned or under construction, the question of the dimensioning of sewage treatment plants with enhanced biological phosphorus elimination (BIO-P) is becoming more and more important. A detailed search of literature established in how far dimensioning approaches or models were already available in the spring of 1994. These modelling approaches were critically examined and compared as to their practical applicability by means of parameter and sensitivity studies. For this purpose, they were programmed and the relevance of certain dimensioning parameters to biological phosphorus elimination was studied by means of a pilot plant. (orig./SR) [Deutsch] Der Auslegung von Klaeranlagen mit vermehrter biologischer Phosphorelimination (BIO-P) kommt bei der Vielzahl von Planungs- und Baumassnahmen eine immer wichtigere Bedeutung zu. Inwieweit fuer die Bemessung von Klaeranlagen mit BIO-P im Fruehjahr 1994 bereits auf vorhandene Bemessungsansaetze und -modelle zurueckgegriffen werden konnte, wurde mittels einer detaillierten Literaturstudie, untersucht. Diese Modellansaetze wurden im Hinblick auf ihre praxisorietierte Anwendbarkeit durch Parameter- und Sensitivitaetsstudien kritisch untersucht und verglichen. Hierzu wurden die verschiedenen, zum damaligen Zeitpunkt vorhandenen Ansaetze programmiert und die Auswirkungen wichtiger bemessungsrelevanter Parameter auf die BIO-P anhand einer Modellklaeranlage abgeschaetzt. (orig./SR)

  2. Approaches to the dimensioning of enhanced biological phosphorus elimination systems, taking dynamic simulation into account; Bemessungshinweise zur vermehrten biologischen Phosphorelimination unter Beruecksichtigung der dynamischen Simulation

    Energy Technology Data Exchange (ETDEWEB)

    Scheer, H.

    1997-12-31

    With so many projects either planned or under construction, the question of the dimensioning of sewage treatment plants with enhanced biological phosphorus elimination (BIO-P) is becoming more and more important. A detailed search of literature established in how far dimensioning approaches or models were already available in the spring of 1994. These modelling approaches were critically examined and compared as to their practical applicability by means of parameter and sensitivity studies. For this purpose, they were programmed and the relevance of certain dimensioning parameters to biological phosphorus elimination was studied by means of a pilot plant. (orig./SR) [Deutsch] Der Auslegung von Klaeranlagen mit vermehrter biologischer Phosphorelimination (BIO-P) kommt bei der Vielzahl von Planungs- und Baumassnahmen eine immer wichtigere Bedeutung zu. Inwieweit fuer die Bemessung von Klaeranlagen mit BIO-P im Fruehjahr 1994 bereits auf vorhandene Bemessungsansaetze und -modelle zurueckgegriffen werden konnte, wurde mittels einer detaillierten Literaturstudie, untersucht. Diese Modellansaetze wurden im Hinblick auf ihre praxisorietierte Anwendbarkeit durch Parameter- und Sensitivitaetsstudien kritisch untersucht und verglichen. Hierzu wurden die verschiedenen, zum damaligen Zeitpunkt vorhandenen Ansaetze programmiert und die Auswirkungen wichtiger bemessungsrelevanter Parameter auf die BIO-P anhand einer Modellklaeranlage abgeschaetzt. (orig./SR)

  3. Dimensioning of activation systems using submerged membranes at municipal sewage treatment plants; Bemessung von Membranbelebungsanlagen beim Einsatz zur Reinigung kommunaler Abwaesser

    Energy Technology Data Exchange (ETDEWEB)

    Ohle, P.; Dorgeloh, E. [Technische Hochschule Aachen (DE). Inst. fuer Siedlungswasserwirtschaft (ISA)

    1999-07-01

    Dimensioning of conventional activation systems in Germany as a rule relies on instruction sheet A131 of the Abwassertechnische Vereinigung or follows the Hochschulgruppen approach (HSG). They contain recommendations as to the size of the nitrification and denitrification zones, the amount of oxygen supplied and sludge production, and the size of the final sedimentation tank. For the use of sludge activation techniques by means of submerged membranes at municipal sewage treatment plant there so far do not exist any clues to dimensioning that make allowance for the modified boundary conditions. The present paper analyses instruction sheet A131 for its suitability as a basis in the dimensioning of sludge activation systems with submerged membranes at municipal sewage treatment plant. Then the dimensioning instructions are modified to suit the changed boundary conditions, and recommendations for the dimensioning of activation systems with submerged membranes on the basis of extensive studies carried out at the Institut fuer Siedlungswasserwirtschaft ISA of Aachen Technical University RWTH are given. (orig.) [German] Die Bemessung konventioneller Belebungsverfahren erfolgt in Deutschland i.d.R. auf der Grundlage des Arbeitsblatts A 131 der Abwassertechnischen Vereinigung bzw. nach dem Hochschulgruppenansatz (HSG). Sie enthalten Empfehlungen bezueglich der Dimensionierung von Nitrifikations- und Denitrifikationszone, Sauerstoffversorgung, Schlammproduktion und Nachklaerbecken. Fuer den Einsatz von Membranbelebungsanlagen in kommunalen Klaeranlagen existieren bislang keine Bemessungshinweise, die den veraenderten Randbedingungen Rechnung tragen. Der vorliegende Beitrag analysiert das Arbeitsblatt A 131 in Hinsicht auf die Moeglichkeit zur Anwendung fuer die Bemessung von Membranbelebungsanlagen beim Einsatz zur kommunalen Abwasserreinigung. Im Weiteren erfolgt die Modifikation der Bemessungshinweise hinsichtlich der geaenderten Randbedingungen und die Angabe von

  4. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

  5. Die Transition zur pflegenden Tochter

    Directory of Open Access Journals (Sweden)

    Dagmar Dräger

    2004-11-01

    Full Text Available Das Buch aus der Reihe „Studien zur Gesundheits- und Pflegewissenschaft“ beschreibt den theoretischen Hintergrund, das methodische Vorgehen und die Ergebnisse einer biografischen Untersuchung, die sich dem Übergang von der Tochter zur pflegenden Tochter widmete. Grundlage der Publikation ist die Dissertation (2002 der Autorin. Mit der Berücksichtigung biographischer und familiärer Hintergründe wird eine neue Perspektive in der Forschung zu pflegenden Angehörigen eingenommen.

  6. Control concepts for integration of alternative supply generation systems in local energy supply grids taking specially into account systems stability; Regelungstechnische Konzepte zur Integration alternativer Erzeugungsanlagen in lokale Energieversorgungsnetze unter besonderer Beruecksichtigung der Systemstabilitaet

    Energy Technology Data Exchange (ETDEWEB)

    La Seta, P.

    2007-03-26

    synchronous generators and a wind power farm consisting of two wind turbines. The simulation results demonstrate the flexibility of the entire control system and the efficiency of the new stabilisation method. [German] Bei der Entwicklung zukuenftiger Elektroenergiesysteme werden lokale, alternative Energieerzeugungsanlagen eine entscheidende Rolle spielen. Die Nutzung von erneuerbaren Primaerenergiequellen fuer die Erzeugung elektrischer und thermischer Energie hat als spezifische Vorteile die Verringerung oder Beseitigung der Brennstoffkosten und der Kosten fuer die CO{sub 2}-Emission. Aufgrund hoher spezifischer Investitionskosten ist jedoch der Preis einer Kilowattstunde aus alternativer Erzeugung noch sehr hoch [41]. Deshalb ist die Erzeugung elektrischer Energie aus erneuerbaren Energiequellen im Vergleich zur Nutzung traditionellen Energiequellen noch nicht im vollen Umfang wettbewerbsfaehig, dies wird sich jedoch sehr bald aendern. In der vorliegenden Arbeit wurde dazu eine vollstaendige Regelung fuer eine doppelt gespeiste ASM entworfen, die eine Verbesserung der dynamischen und transienten Stabilitaet gewaehrleistet. Sie beruht auf den Maschinengleichungen und besteht aus verschiedenen Regelkreisen, die die Arbeitsbedingungen anhand externer Kenngroessen bestimmen. Dabei wird als optimale Regelstrategie die Erzeugung der jeweils maximal erlaubten Leistung aus dem Wind zu Grunde gelegt, nicht der optimale Arbeitspunkt des gesamten Netzes. Die Gewaehrleitung der transienten Stabilitaet der doppelt gespeisten ASM war ein Schwerpunkt dieser Arbeit. Es konnte ein neues Verfahren zur Verbesserung der transienten Stabilitaet entwickelt werden, dass in dieser Arbeit vorgestellt wurde [29]. Dieses besteht in der Stuetzung der Spannung am Zwischenkreis des Rotorumrichters waehrend und kurz nach dem Kurzschlusse durch eine am Zwischenkreis angeschlossene externe Spannungsquelle. Eine Untersuchung basierend auf der stationaeren Drehmoment-Schlupf-Kennlinie vor dem

  7. Kurzskala zur Erfassung der Unternehmenskultur

    OpenAIRE

    Jöns, Ingela; Hodapp, Markus; Weiss, Katharina

    2005-01-01

    Die Kulturskala zur Erfassung der Unternehmenskultur (KUK) fokussiert auf die Einstufung der Kultur des eigenen Unternehmens und eines anderen Unternehmens durch die Mitarbeiter, wie dies z.B. im Fall von Fusionen von Bedeutung ist. Ihre vier Dimensionen (Strategie, Struktur, Führung und Zusammenarbeit) werden anhand eines bündigen Inventars von 15 Merkmalen erfasst. In einer Untersuchung bei drei Unternehmen der Chemie- und Energiebranche mit einer Gesamtstichprobe von n = 724 konnte gezeigt...

  8. Neuer Beitrag zur Kenntnis aussereuropaeischer Trichopteren

    NARCIS (Netherlands)

    Ulmer, Georg

    1906-01-01

    In den folgenden Mitteilungen findet man alles veröffentlicht, was mir zur Zeit an neuem und wenig bekannten Materiale (mit Ausnahme amerikanischer Arten, für die mir keine Typen vorliegen) zur Verfügung steht. Herr Dr. H. W. van der Weele in Leiden war so freundlich, mir die aussereuropäischen

  9. Von der lernenden Region zur "Smart Region“

    OpenAIRE

    Poschwatta, Wolfgang

    2004-01-01

    Von der lernenden Region zur "Smart Region“ / M. Hilpert, W. Poschwatta. - In: Nabizadeh-Araghi, Nima : Auf dem Weg zur "Smart Region" : regionale Entwicklung am Beispiel der Pistazienproduktion im Iran. - Augsburg : Müllerdruck, 2004. - S. 5-9. - (Terra facta ; 2)

  10. Characterization of Zur-dependent genes and direct Zur targets in Yersinia pestis

    Directory of Open Access Journals (Sweden)

    Wang Xiaoyi

    2009-06-01

    Full Text Available Abstract Background The zinc uptake regulator Zur is a Zn2+-sensing metalloregulatory protein involved in the maintenance of bacterial zinc homeostasis. Up to now, regulation of zinc homeostasis by Zur is poorly understood in Y. pestis. Results We constructed a zur null mutant of Y. pestis biovar microtus strain 201. Microarray expression analysis disclosed a set of 154 Zur-dependent genes of Y. pestis upon exposure to zinc rich condition. Real-time reverse transcription (RT-PCR was subsequently used to validate the microarray data. Based on the 154 Zur-dependent genes, predicted regulatory Zur motifs were used to screen for potential direct Zur targets including three putative operons znuA, znuCB and ykgM-RpmJ2. The LacZ reporter fusion analysis verified that Zur greatly repressed the promoter activity of the above three operons. The subsequent electrophoretic mobility shift assay (EMSA demonstrated that a purified Zur protein was able to bind to the promoter regions of the above three operons. The DNase I footprinting was used to identify the Zur binding sites for the above three operons, verifying the Zur box sequence as predicted previously in γ-Proteobacteria. The primer extension assay was further used to determine the transcription start sites for the above three operons and to localize the -10 and -35 elements. Zur binding sites overlapped the -10 sequence of its target promoters, which was consistent with the previous observation that Zur binding would block the entry of the RNA polymerase to repress the transcription of its target genes. Conclusion Zur as a repressor directly controls the transcription of znuA, znuCB and ykgM-RpmJ2 in Y. pestis by employing a conserved mechanism of Zur-promoter DNA association as observed in γ-Proteobacteria. Zur contributes to zinc homeostasis in Y. pestis likely through transcriptional repression of the high-affinity zinc uptake system ZnuACB and two alternative ribosomal proteins YkgM and RpmJ2.

  11. Development of a module for taking remuneration under the Renewable Energy Law into account in a model for calculating the economic efficiency of smart electricity grids; Entwicklung eines Moduls zur Beruecksichtigung der EEG-Verguetung in einem Rechenmodell zur Wirtschaftlichkeitsbetrachtung von intelligenten Stromnetzen

    Energy Technology Data Exchange (ETDEWEB)

    Ludwig, Maximilian Uwe; Toprani, Vipul; Witte, Frank

    2014-07-01

    The enactment of the Law Giving Priority to Renewable Energies (EEG) in 2000 laid the cornerstone for the transformation of the German electricity supply. Since then the proportion of renewable energy in electricity production has grown dramatically, confronting the German network infrastructure, which was initially designed for a centralised supply system, with new problems and challenges. In order to achieve optimal coordination between volatile energy infeeds, electricity storage plants and consumers it is necessary to bring all components involved together in a smart grid. A small-scale grid of this description is currently being operated and investigated on the EUREF Campus in Berlin Schoeneberg. The task of achieving optimal allocation of energy flows and getting the micro smart grid to run accordingly, i.e. at a profit, poses new challenges to all involved. To be able to determine the economic efficiency of smart grids a calculation model was developed which simulates the operation of production and storage plants and takes the behaviour of real consumers into account. The model rates the profitability of investments made in terms of their capital value. In its current version the model still disregards the legal regulations for the remuneration of electricity produced from a mix of renewable resources. These cannot be considered as physically separate in a smart grid. In the present study a module based on EEG provisions was developed which calculates remuneration rates as a function of production and demand at a given moment. This is one of several factors which influence the economic efficiency of smart grids. The study undertakes to identify these factors and describe their influence on the profitability of the total investment.

  12. Der Weg von der Computerkompetenz zur Medienkompetenz

    Directory of Open Access Journals (Sweden)

    Barbara Zuliani

    2011-09-01

    Full Text Available Weiterführende Gedanken zur „Schlüsselkompetenz Nr.4“ des Europäischen Rates im Bereich des lebenslangen Lernens: Computerkompetenz bzw. Medienkompetenz, sowie Anwendungsbeispiele aus dem Bereich der Volksschule: Klassenblog und verschiedener Apps via iPad - 2 Praxisberichte

  13. Wege zur Entdeckung von Communities in Folksonomies

    OpenAIRE

    Jäschke, Robert; Hotho, Andreas; Schmitz, Christoph; Stumme, Gerd

    2006-01-01

    Ein wichtiger Baustein des neu entdeckten World Wide Web - des "Web 2.0" - stellen Folksonomies dar. In diesen Systemen können Benutzer gemeinsam Ressourcen verwalten und mit Schlagwörtern versehen. Die dadurch entstehenden begrifflichen Strukturen stellen ein interessantes Forschungsfeld dar. Dieser Artikel untersucht Ansätze und Wege zur Entdeckung und Strukturierung von Nutzergruppen ("Communities") in Folksonomies.

  14. Ein Beitrag zur Blutzellmorphologie ausgewählter karnivorer Zootierarten

    OpenAIRE

    Güth, Henrike

    2004-01-01

    Henrike Güth Ein Beitrag zur Blutzellmorphologie ausgewählter karnivorer Zootierarten Zoo Leipzig Januar 2003 156 Seiten, 222 Abbildungen, 67 Tabellen, 1 Graphik, 151 Literaturangaben, Anhang mit 25 Abbildungen und 6 Tabellen Zur Beurteilung des Blutbildes ist es nötig, neben der quantitativen Betrachtung der Blutzellen auch ihre Morphologie in die Untersuchungen einzubeziehen. In der Praxis werden dazu häufig nach May-Grünwald-Giemsa-gefärbte Ausstriche verwendet. Referenzwerte zur physiolog...

  15. Sie lebt! Zur Verbraucherforschung im deutschsprachigen Raum

    DEFF Research Database (Denmark)

    Oehler, Andreas; Reisch, Lucia

    2012-01-01

    jeweils eine existierende Aktivität; eine deutliche Lücke, die es zu schließen gilt (Wachstumsfelder der Verbraucherforschung). Zur Finanzierung der Verbraucherforschung ergibt sich der deutliche Befund, dass mit weitem Abstand die „Bordmittel“ der jeweiligen Professur bzw. des jeweiligen Lehrstuhls als...... oder des BMELV darauf hindeuten, dass die Verbraucherforschung zunehmend als wichtiges Element oder gar als Voraussetzung für eine fundierte moderne Verbraucherpolitik gesehen wird....

  16. Wohnquartiersbeschreibung: ein Instrument zur Regionalisierung von Nachbarschaften

    OpenAIRE

    Hoffmeyer-Zlotnik, Jürgen H. P.

    2001-01-01

    'Ausgehend von der Annahme, daß soziale Differenzierung sich in räumlicher Differenzierung niederschlägt, bietet eine Beschreibung der Struktur des näheren Wohnumfeldes die Möglichkeit, das Wohnquartier als Handlungsraum und Sozialisationsinstanz zur Interpretation von Umfragedaten zu nutzen. Das vorliegende Instrumentarium erlaubt es, das Wohnquartier unabhängig von Zensusdaten über Merkmale, die in der eigenen Umfrage erhoben werden, zu charakterisieren.' (Autorenreferat) 'The general hy...

  17. Verfahren zur genbasierten Diagnose eines Legasthenierisikos

    OpenAIRE

    Wilcke, Arndt; Ahnert, Peter; Kirsten, Holger; Ligges, Carolin; Boltze, Johannes

    2016-01-01

    Die vorliegende Erfindung betrifft ein Verfahren zur Diagnose eines Legasthenierisikos, umfassend die Schritte: a) Bereitstellung einer Nukleinsäure beinhaltenden Probe von einem zu diagnostizierenden Menschen, b) Bestimmung des Genotyps der Nukleinsäure der Probe für mindestens eine chromosomale Region, ausgewählt aus der Gruppe bestehend aus der Region von Nukleotid 12091000 bis 12200000 des Chromosoms 1, der Region von Nukleotid 89066000 bis 89088000 des Chromosoms 15, der Region von Nukle...

  18. Discussion of the applicability of overdammed fixed-bed reactors in nitrification processes; Beitrag zum Einsatz von ueberstauten Festbettreaktoren zur Nitrifikation

    Energy Technology Data Exchange (ETDEWEB)

    Guenter, H.O.

    1996-12-31

    The investigation aimed at developing a dimensioning method for overdammed fixed bed nitrification reactors with plug flow which takes account of the reactor height. Further, information was to be obtained for assessing sudden loads and for comparing energy consumption with the data of conventional activated sludge plants. (orig./SR) [Deutsch] Ziel dieser Arbeit ist es, fuer ueberstaute, pfropfendurchstroemte Festbettreaktoren zur Nitrifikation einen Bemessungsansatz aufzustellen, welcher den Einfluss der Reaktorhoehe mit beruecksichtigt. Ferner sollten Erkenntnisse zur Beurteilung von Stossbelastungen sowie zum Energiebedarf im Vergleich zu herkoemmlichen Belebungsanlagen gewonnen werden. (orig./SR)

  19. Re-Imagining "Bildung Zur Humanität": How I Developed the Dialogos Approach to Practical Philosophy through Action Inquiry Research

    Science.gov (United States)

    Helskog, Guro Hansen

    2015-01-01

    This paper presents an account of how I developed the Dialogos approach to practical philosophy through action inquiry research. The process of development is understood as a contribution to the reconstruction of the notion "Bildung zur Humanität" as an ideal in education. Core perspectives, traditions and purposes involved in the action…

  20. Wässrige Nanosuspensionen zur pulmonalen Applikation

    OpenAIRE

    Scherließ, Holger

    2008-01-01

    Im Rahmen der vorliegenden Arbeit wurde die Entwicklung einer Nanosuspensionsformulierung zur inhalativen Anwendung mit dem schwerlöslichen Antimykotikum Itraconazol untersucht. Viele der neu entwickelten pharmazeutischen Wirkstoffe sind nach der Arzneibuchdefinition als schwerlöslich, sehr schwer löslich oder gar praktisch unlöslich einzuteilen. Das bedingt in der Praxis häufig Probleme in der Bioverfügbarkeit und stellt eine große Herausforderung für die Galenik dar. Die Herstellung der Nan...

  1. Untersuchungen zur Genauigkeit digitaler intraoraler Scans

    OpenAIRE

    Benedickt, Christopher Roland

    2017-01-01

    Ziel der hier vorliegenden In-vitro-Studie war es, zu untersuchen, ob es bei digitalen int-raoralen Scans zu Verzerrungen, Streckungen, Stauchungen, Verdrillungen oder Biegun-gen, kommt. Als Prüfmodell diente ein vollbezahntes Oberkiefermodell aus einer Chrom-Kobalt-Molybdän-Legierung. Auf diesem waren die Zähne 11, 15, 24 und 26 zur Auf-nahme eines Veneers, einer Vollkrone, eines Inlays präpariert, und auf inzisalen bezie-hungsweise okklusalen Mulden der Zähne 13, 23, 17 und 27 waren Metallk...

  2. Power to gas to relieve the electricity distribution networks. Continuation of the study ''Benefit of smart grid concepts taking into account the PtG technology''; Power-to-Gas zur Entlastung der Stromverteilungsnetze. Fortsetzung der Studie ''Nutzen von Smart-Grid-Konzepten unter Beruecksichtigung der PtG-Technologie''

    Energy Technology Data Exchange (ETDEWEB)

    Huettenrauch, Jens; Zoellner, Sylvana; Mueller-Syring, Gert [DBI Gastechnologisches Institut gGmbH, Freiberg (Germany); and others

    2015-07-01

    One of the main challenges in the energy transition is to integrate the increasing based on volatile renewable energy generated power in market and network. Based on actual distribution networks in Emsland in the study presented below was investigated, what contribution an intelligent coupling of electricity and gas distribution networks by means of power to gas (PtG) systems can do to solve this challenge. The investigations have shown, among other things, that the network expansion costs in particular can be significantly reduced by the coupling when otherwise an oversizing would be done by discrete power grid expansion measures. [German] Eine der wesentlichen Herausforderung bei der Energiewende besteht darin, die zunehmend auf volatilen erneuerbaren Energien basierende Stromerzeugung in Markt und Netz zu integrieren. Anhand realer Verteilungsnetze im Emsland wurde in der im Folgenden vorgestellten Studie untersucht, welchen Beitrag eine intelligente Kopplung von Strom- und Gasverteilungsnetzen mittels Power-to-Gas (PtG)-Anlagen zur Loesung dieser Herausforderung leisten kann. Die Untersuchungen haben unter anderem gezeigt, dass durch die Kopplung die Netzausbaukosten insbesondere dann signifikant reduziert werden koennen, wenn andernfalls eine Ueberdimensionierung durch diskrete Stromnetzausbaumassnahmen erfolgen wuerde.

  3. Untersuchungen zur Rauchgasentstickung mittels Schwefelwasserstoff in Tri-n-butylphosphat

    OpenAIRE

    Homann, Jörg

    2000-01-01

    In der vorliegenden Arbeit wurde die Reaktion von Stickstoffmonoxid (NO) mit Schwefelwassersoff (H2S) in Tri-n-butylphosphat (TBP) im Hinblick auf ein alternatives Verfahren zur Entstickung von Rauchgasen untersucht. Mittels einer gasvolumetrischen Absorptionsapparatur wurden zuerst Daten zur physikalischen Löslichkeit in TBP ermittelt, die für den Erhalt kinetischer Daten der stofftransportüberlagerten Reaktionen in TBP relevant sind. Es sind dies die Henrykoeffizienten von NO, H2S und die d...

  4. Zur Semantik der ethnischen Schimpfnamen

    Directory of Open Access Journals (Sweden)

    Maria Paola Tenchini

    2014-03-01

    Full Text Available 800x600 Abstract – This article aims to advance a theory of the semantic status of racial epithets able to account for the relationship between the denotation and connotation of these terms. The more common approaches to the topic are considered and some of their drawbacks are illustrated. Then, a solution based on the speech-act theory is offered. It is claimed that a speaker, when using a racial epithet, performs two different speech-acts, one of which is always an expressive, according to Searle’s terminology. The defended theory is in line with those which consider the connotative meaning of racial epithets as semantically expressed and can be extended to every connoted term of a linguistic system. Keywords: racial epithets; meaning; connotation; speech-acts; expressives Abstract – L’obiettivo di questo intervento è quello di proporre una teoria dello statuto semantico degli epiteti razziali che renda conto del rapporto tra il significato denotativo e quello connotativo all’interno di tali termini. Vengono presi in esame gli approcci principali che cercano di illustrare questo rapporto mettendone in risalto alcune debolezze. In seguito, a partire dalla teoria degli atti linguistici l’interpretazione qui proposta consiste in una teoria multi-atto: l’idea di fondo è che il mittente, quando utilizza un epiteto razziale, compia due atti linguistici, di cui uno è, seguendo la terminologia di Searle, sempre un atto espressivo. La teoria qui sostenuta rientra tra quelle che vedono il significato connotato degli epiteti razziali come semanticamente espresso e può essere estesa a tutti i termini connotati di un sistema linguistico. Keywords: epiteti razziali; significato; connotazione; atti linguistici; atti espressivi Normal 0 14 false false false IT X-NONE X-NONE MicrosoftInternetExplorer4 /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Tabella normale"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso

  5. Zur interaktionistischen Theorie der mediatisierten Kommunikation

    Directory of Open Access Journals (Sweden)

    Ulrich Holefleisch

    2001-03-01

    Full Text Available Nicht nur Fachleute beklagen die mangelnde Qualität der deutschen Filme und Werbespots. Eine Ursache für die mangelnden Erfolge solcher mediatisierten Kommunikation liegt in einer systematischen Interaktionsstörung zwischen der Medienpraxis und Medienforschung. Die aktuelle deutschsprachige Medienwirkungsforschung entzieht sich weitgehend der gebotenen und von Macher/innen erwarteten gesellschafts- und praxisdienenden Aufgabe. Der Hauptgrund hierfür liegt darin, dass die zumeist zugrunde gelegten Forschungsrahmen (conceptual frameworks praxisrelevante Kategorien wie die der Zuschauerperspektive weitgehend ignorieren. Das hier vorgestellte interaktionistische Modell der mediatisierten Kommunikation will deshalb als Forschungsrahmen den Blick auf Übersehenes richten. Darüber hinaus soll dieses Modell auch für Praktiker als Prüfschema zur Mediaplanung dienen, mediatisierte Kommunikation - gemessen am eigenen Anspruch - kalkulierbarer und damit auch erfolgreicher zu machen.

  6. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

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

  7. Vergleich verschiedener Methoden zur Haftkraftmessung von Dentinadhäsiven

    OpenAIRE

    Schwertner, Katharina

    2010-01-01

    Zur Bestimmung der Haftkraft von Adhäsiven stehen verschiedene Methoden zur Verfügung. Ziel dieser Studie war es, vier gebräuchliche in vitro Haftkraftmessmethoden (Tensile Bond Strength Test, Shear Bond Strength Test, Microtensile Bond Strength Test, Push-out Bond Strength Test) an drei unterschiedlichen Adhäsivsystemen (Syntac, Clearfil SE Bond, Adper Scotchbond Multi Purpose) zu testen und die Ergebnisse zu vergleichen. Die Haftkräfte sind abhängig von der verwendeten Messmethode. Viele Pa...

  8. Digitale Transformation, aber wie? - Von der Spielwiese zur Umsetzungsplanung

    Science.gov (United States)

    Kaiser, Thomas

    Es besteht wohl kaum Anlass zur Annahme, dass die seit Jahrzehnten etablierten Markt- und Technologiestrukturen der Energiewirtschaft sich nicht in einem radikalen Ablöseprozess mit Gewinnern und Verlierern befinden. Aber Vorsicht - vordergründig bereits verloren erscheinende Geschäftsmodelle erfahren im Zuge der Digitalisierung einerseits noch intensiveren Wettbewerbsdruck, können aber andererseits von diesem "technologischen Jungbrunnen" profitieren, um verlorenes Terrain zurückzugewinnen. Im folgenden Kapitel wird ein Managementzyklus aufgezeigt, der in Anlehnung an die bereits erfolgreiche Implementierung digitaler R/Evolutionen anderer Branchen aufzeigt, wie die Geschäftsleitung systematisch kostenbewusst und zielorientiert die Digitalisierung umsetzen kann.

  9. Internet accounting

    NARCIS (Netherlands)

    Pras, Aiko; van Beijnum, Bernhard J.F.; Sprenkels, Ron; Parhonyi, R.

    2001-01-01

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

  10. Von der Medienwirkungsbehauptung zur erziehungswissenschaftlichen Medienrezeptionsforschung. Vorschlag zur Analyse von Filmkommunikaten

    Directory of Open Access Journals (Sweden)

    Barbara Drinck

    2001-04-01

    Full Text Available Im Hinblick auf die Erforschung spezifischer Zusammenhänge von Medienkonsum und der Herausbildung von Einstellungen und Handlungen wird eine konstruktivistische Theorieorientierung plausibilisiert, indem zunächst auf den Stand der Medienwirkungsforschung eingegangen und vor dem Hintergrund einer begründeten Kritik des Wirkungsverständnisses auf die Notwendigkeit einer medienrezeptionswissenschaftlichen Forschungsalternative hingewiesen wird. Weiterhin wird der Stand der (erziehungswissenschaftlichen Medienrezeptionsforschung erörtert. Sodann werden Elemente einer konstruktivistischen Methodologie von Medienrezeptionsforschung beschrieben, die am Beispiel der Rezeption von Filmen konkretisiert werden. Dabei wird das Konzept des Kommunikates (S.J. Schmidt als Ausgangspunkt genommen, ein Vorschlag für eine Beschreibungssprache für (Film- Kommunikate entwickelt und eine Adaption des Ansatzes filmischer Narration zur Sprache gebracht.

  11. Siebenjährige Follow-up-Studie zur Anwendung des spannungsfreien Vaginalbandes (TVT zur Behandlung der Stressharninkontinenz

    Directory of Open Access Journals (Sweden)

    Nilsson CG

    2005-01-01

    Full Text Available Studienzweck: Evaluierung der langfristigen Heilungs- und Spätkomplikationsraten bei Stressharninkontinenz der Frau bei Behandlung mit dem spannungsfreien Vaginalband (TVT, das anhand einer minimal-invasiven Operation eingesetzt wird. Methodik: In drei Studienzentren durchgeführte prospektive Beobachtungs- und Kohortenstudie mit ursprünglich 90 Frauen, deren primäre Stressharninkontinenz einen operativen Eingriff erforderlich machte. Zu den Bewertungsvariablen gehörten ein Vorlagentest (Pad-Test zur Messung des Uringewichts je 24 Stunden, ein Stresstest, eine visuelle Analogskala (VAS zur Beurteilung des Beschwerdegrads sowie ein Fragebogen zur Beurteilung der subjektiven Wahrnehmung des Kontinenzstatus durch die Frauen. Ergebnisse: Als Follow-up-Zeitraum wurde ein durchschnittlicher Zeitraum von 91 Monaten (78–100 Monate festgelegt. Sowohl die objektive als auch die subjektive Heilungsrate lag bei den an der Follow-up-Studie teilnehmenden 80 Frauen bei 81,3 %. Bei 7,8 % der Frauen wurde ein asymptomatischer Prolaps der Organe des kleinen Beckens, bei 6,3 % De-novo-Drangsymptome und bei 7,5 % eine rezidivierende Harnwegsinfektion festgestellt. Weitere unerwünschte Nebenwirkungen des Verfahrens wurden nicht festgestellt. Schlussfolgerung: Die Wirkung der TVT-Operation zur Behandlung der Stressharninkontinenz der Frau bleibt über einen Zeitraum von 7 Jahren erhalten.

  12. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

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

  13. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

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

  14. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

    This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

  15. Modification of the method of Figgie for determination of joint line shifting in total knee arthroplasty; Modifizierung der Messmethode nach Figgie zur Bestimmung der Gelenklinienverschiebung in der Knieendoprothetik

    Energy Technology Data Exchange (ETDEWEB)

    Classen, T.; Wegner, A.; Knoch, M. von [Universitaet Duisburg-Essen, Klinik fuer Orthopaedie, Essen (Germany)

    2009-06-15

    An important factor for a good result after total knee arthroplasty is the position of the patella in relation to the tibiofemoral joint line. The position of the patella itself is not influenced by arthroplasty, therefore any changes in the position of the tibiofemoral joint line are of special interest. The Figgie method to describe patella height delivers only absolute measurements, which makes it difficult to compare different radiographs. For this reason we developed a new JL/P quotient (JL: distance from the tibial plateau to the tibial tubercle, P: distance from the inferior pole of the patella to the tibial plateau) to enable better comparison. Furthermore, we modified the JL/P quotient and instead of taking the tibial plateau as the reference line, we constructed a tangent on the femoral condyle. With this modification, problems such as tibial inlays of different heights which have to be taken into account in the measurements, the slope of the tibial component or difficult assessment of the tibial joint surface in osteoarthritic knees do not arise. The JL/P quotient shows massive shift to cranialisation of the tibiofemoral joint line which does not correspond to reality. The modified method also shows cranialisation of the tibiofemoral joint line, but in a realistic way. Both methods show a minimal interobserver variability. The modified JL/P quotient seems to be a good method for determining the shift in the tibiofemoral joint line after total knee arthroplasty. (orig.) [German] Ein bedeutender Faktor fuer ein gutes postoperatives Ergebnis nach einer Knieendoprothesenimplantation ist die Stellung der Patella in Relation zur tibiofemoralen Gelenklinie. Da die Stellung der Patella durch den operativen Eingriff primaer nicht beeinflusst wird, liegt besonderes Augenmerk auf den Veraenderungen der Gelenklinie des Tibiofemoralgelenks. Die Messmethode zur Bestimmung der Patellahoehe nach Figgie liefert dafuer nur absolute Werte, was eine Vergleichbarkeit von

  16. Entwicklung eines kontinuierlichen Verfahrens zur enzymkatalysierten Synthese eines strukturierten Triglycerides

    OpenAIRE

    Stadler, Hans-Gerhard

    2005-01-01

    Ausgangspunkt für die in der vorliegenden Arbeit durchgeführten Entwicklung eines kontinuierlichen Verfahrens zur Synthese des strukturierten Triglycerides 1,3-Oleyl-2-palmitoylglycerin war die von Schmid [Schmid 1999] entwickelte lipase-katalysierte Zwei-Schritt-Synthese für strukturierte Triglyceride vom Typ ABA [European Patent Application; EP 0 882 797 A2]. In der ersten Reaktionsstufe dieser zweistufigen Umesterung wird in einer Folgereaktion das Substrat Tripalmitin mit Hilfe ein...

  17. Offenheit: Poster zur Nacht des Wissens Hamburg 2015

    OpenAIRE

    Hapke, Thomas; Rajski, Beate; Bieler, Detlev

    2015-01-01

    Die Posterserie zum Thema Offenheit wurde von der Universitätsbibliothek der Technischen Universität Hamburg für die Nacht des Wissens am 7. November 2015 erstellt. Sie enthält die Poster Offenheit vonWissen Open Access Open Access Publizieren Offene Inhalte - Creative Commons Lizenzen TUBdok: Open Access Repository der TUHH Offene Bildung - Open Educational Resources Zur Geschichte der Offenheit des Wissens

  18. Strategien zur HLA-Typisierung mit PyrosequencingTM

    OpenAIRE

    Entz, Patricia

    2006-01-01

    Der Haupthistokompatibilitätskomplex ist durch seine biologische Funktion eine für die Diagnostik und Forschung äußerst wichtige Region im humanen Genom. Die Untersuchung von HLA-Genorten stellt ein wichtiges Instrument in der molekulargenetischen Praxis dar. Die Pyrosequencing-Technik ist gut geeignet, um kurze DNA-Abschnitte mit weitgehend bekannter Sequenz schnell und effizient zu untersuchen. Ziel dieser Arbeit war die Entwicklung von Pyrosequencing-basierten Methoden zur HLA-Typisierung....

  19. Zur Dialektik von Soft Skills und fachlicher Kompetenz

    OpenAIRE

    Jendrowiak, Hans-Werner

    2010-01-01

    [Der Autor stellt folgende Thesen zur Dialektik von Soft Skills und fachlicher Bildung auf:] 1. Soft Skills sind normale Bildungskategorien und Teil einer Allgemeinen Bildung. […] 2. Soft Skills sind als personalgebundene Kriterien auch immer schon Gegenstand bildungstheoretischer Debatten. […] 3. Soft Skills ist eine trendorientierte Bezeichnung für Bildung. […] 4. Soft Skills sind Ausdruck von Vorstellungen, Ideen und Theorien (Schulkultur, Unternehmenskultur, Unternehmensphilosophie). 5. S...

  20. Ein Beitrag zur Erweiterung von Beamforming-Methoden

    OpenAIRE

    Kern, Marcus

    2008-01-01

    Im automobilen Entwicklungsprozess haben sich akustische Messsysteme etabliert, die mit einer Anordnung von Mikrofonen, einer optischen Kamera und einer nachgeschalteten Signalverarbeitung die Schalleinfallsrichtung detektieren und dadurch die Schalldruckverteilung auf Quellorte im Fernfeld zurückrechnen und visualisieren können. Die Signalverarbeitung beruht i. A. auf dem Delay&Sum-Beamforming, deren Umsetzung im Zeit- oder Frequenzbereich erfolgt. Die Schwächen dieser Messtechnik bezüglich ...

  1. Alexandru Popa, Untersuchungen zu den römisch-barbarischen Kontakten Östlich der römischen Provinz Dacia Antiquitatis reihe 3 Abhnadlungen zur vor-und frühgeschichte, zur klassichen und provinzial-römischen archäologie und zur geschichte des altertum

    Directory of Open Access Journals (Sweden)

    Vasile Iarmulschi

    2016-06-01

    Full Text Available Review on book - Alexandru Popa, Untersuchungen zu den römisch-barbarischen Kontakten Östlich der römischen Provinz Dacia Antiquitatis reihe 3 Abhnadlungen zur vor-und frühgeschichte, zur klassichen und provinzial-römischen archäologie und zur geschichte des altertum

  2. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

    Conventional accountancy means that for a given material balance area and a given interval of time the tritium balance is established so that at the end of that interval of time the book inventory is compared with the measured inventory. In this way, an optimal effectiveness of accountancy is achieved. However, there are still further objectives of accountancy, namely the timely detection of anomalies as well as the localization of anomalies in a major system. It can be shown that each of these objectives can be optimized only at the expense of the others. Recently, Near-Real-Time Accountancy procedures have been studied; their methodological background as well as their merits will be discussed. (orig.)

  3. 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.

  4. Materials model for describing the austenite-martensite phase transformation considering transformation-induced plasticity; Ein Materialmodell zur Beschreibung der Austenit-Martensit Phasentransformation unter Beruecksichtigung der transformationsinduzierten Plastizitaet

    Energy Technology Data Exchange (ETDEWEB)

    Oberste-Brandenburg, C.

    1999-06-01

    In this thesis, a model to describe the austenite martensite transformation was developed. The transformation induced plasticity (TRIP) was taken into consideration. The model can be used to design complex structures. A local examination of the energy and entropy balance at the phase boundary serves as the starting point for the identification of the thermodynamical driving force and the thermodynamic flow. For both, a tensorial description is necessary for a general nonhydrostatically stressed solid. In the second part, a material law for the description of TRIP-Steels was developed based on the values derived in the first part. The different mechanical behavior of the phases, especially the differing yield stresses, was taken into account. The model developed was implemented into the finite element program MARC. Simulations of the material and the structural behavior were performed. The experimentally observed strong dependence of the transformation kinetics on the yield stress of the austenite and the dependence of the orientation of the martensite inclusion on the stress state could be verified. (orig.) [German] Im Rahmen dieser Arbeit wurde ein Materialmodell zur Beschreibung der Austenit-Martensit Phasenumwandlung unter Beruecksichtigung der transformationsinduzierten Plastizitaet (TRIP) entwickelt. Das Modell ist zur Berechnung ausgedehnter Strukturen einsetzbar. Eine lokale Betrachtung der Energie- und Entropiebilanz an der Phasengrenze bildet den Ausgangspunkt zur Identifikation der thermodynamischen Kraft und des thermodynamischen Flusses bei Beschreibung der Transformationskinetik. Fuer beide Groessen muss fuer den allgemein nichthydrostatischen Spannungszustand eine tensorielle Beschreibung verwendet werden. Im zweiten Teil der Arbeit bilden diese Groessen die Basis zur Entwicklung eines Stoffgesetzes zur Beschreibung des TRIP-Phaenomens. Es wird das unterschiedliche mechanische Verhalten der Phasen, insbesondere die stark unterschiedlichen

  5. Odontologie im numismatischen Spiegel : Ein Beitrag zur Geschichte der Zahnheilkunde

    OpenAIRE

    Heckert, Gerold Rüdiger

    2006-01-01

    Obgleich Medaillen mit zahnheilkundlichen Motiven schon sehr lange vertreten sind, hat dies in der Literatur bisher wenig Beachtung gefunden. Eine eigenständige Veröffentlichung erschien 1988 herausgegeben von Ladendorf und Salaschek (Proskauer 1940), die sich aber nur mit der Reklame von Zahnärzten und für Zahnärzte auf Medaillen befasst. Dieser Publikation liegt die Zusammenstellung von Storer und der Katalog zur Sammlung Brettauer zu Grunde. In den USA führte der Gynäkologe Horatio...

  6. Technische Feuchtgebiete zur Nachreinigung von Abwasser:Stickstoff, Abwasserdesinfektion, Spurenstoffe

    OpenAIRE

    Rühmland, Sabine

    2015-01-01

    Stickstoff, Spurenstoffe und Krankheitserreger können auch in geringen Mengen Schäden in Gewässern bzw. beim Menschen verursachen. In dieser Arbeit soll geklärt werden, inwieweit das naturnahe Abwasserreinigungsverfahren der technischen Feuchtgebiete zur Nachreinigung von Abwasser geeignet ist. Dafür wurden in Berlin sieben bewachsene Bodenfilter und Abwasserteiche im techni-schen Maßstab einer Kläranlage mit Nährstoffelimination nachgeschaltet. Ein Sandfilter, ein Sandfilter mit Lehm und...

  7. Präanalytik zur HCMV-Diagnostik

    OpenAIRE

    Travers-Podmaniczky, Gabrielle

    2011-01-01

    Die kongenitale HCMV-Infektion ist der wichtigste Auslöser geistiger Retardierung viraler Genese und ist für die meisten neurosensorischen Hörstörungen nicht genetischen Ursprunges verantwortlich. Die Entwicklung neuer Strategien zur Prävention der HCMV-Infektion bei Neugeborenen ist also von höchster Dringlichkeit. Die Einführung von universellen Screeningprogrammen bei Neugeborenen könnte die frühzeitige Erkennung einer Infektion und somit einen frühen therapeutischen Einsatz ermöglichen. U...

  8. Migration und differenzierte Citizenship : Zur Post-Amerikanisierung Europas

    OpenAIRE

    Cattacin, Sandro

    2006-01-01

    Während sich Frankreich in Kopftuchdebatten in den Schulen auf seine Wurzeln rückbesinnen möchte, Deutschland an der Operationalisierung der Leitkultur herumbastelt und sich Forscherscharen an der politisch gestellten Frage abmühen, was „Integration“ bedeute, schreitet die Pluralisierung unserer Gesellschaft unbekümmert weiter. Diese Pluralisierung, die nur bedingt auf Migration zurückzuführen ist, fordert die europäischen nationalen Gesellschaften dreifach heraus. Erstens durch die ständige ...

  9. Vom Referat bis zur Examensarbeit: Naturwissenschaftliche Texte perfekt verfassen und gestalten

    Science.gov (United States)

    Kremer, Bruno P.

    Welches Thema eignet sich für mein Referat oder meine Seminararbeit? Wie sammle ich Stoff? Wie gliedere ich den Text? Bruno P. Kremer beantwortet auf nur 200 Seiten alle wichtigen Fragen zur wissenschaftlichen Arbeit in den naturwissenschaftlichen Fächern. Dabei beschränkt er sich auf das für Studenten und Schüler wirklich notwendige Wissen und lässt jeglichen unnützen Ballast beiseite. Dieser praktische Ratgeber verhilft Ihnen zur erfolgreichen wissenschaftlichen Arbeit - vom Referat bis zur Examensarbeit.

  10. The components of the unique Zur regulon of Cupriavidus metallidurans mediate cytoplasmic zinc handling.

    Science.gov (United States)

    Bütof, Lucy; Schmidt-Vogler, Christopher; Herzberg, Martin; Große, Cornelia; Nies, Dietrich H

    2017-08-14

    Zinc is an essential trace element and at the same time it is toxic at high concentrations. In the beta-proteobacterium Cupriavidus metallidurans the highly efficient removal of surplus zinc from the periplasm is responsible for its outstanding metal resistance. Rather than having a typical Zur-dependent, high-affinity ATP-binding cassette transporter of the ABC protein superfamily for zinc uptake at low concentrations, C. metallidurans instead has the secondary zinc importer ZupT of the ZRT/IRT (ZIP) family. It is important to understand, therefore, how this zinc-resistant bacterium copes when it is exposed to low zinc concentrations. Members of the Zur regulon in C. metallidurans were identified by comparing the transcriptomes of a Δ zur mutant and its parent strain. The consensus sequence of the Zur-binding box was derived for the zupTp promoter-regulatory region using a truncation assay. The motif was used to predict possible Zur-boxes upstream of Zur regulon members. Binding of Zur to these boxes was confirmed. Two Zur-boxes upstream of the cobW 1 gene, encoding a putative zinc chaperone, proved to be required for complete repression of cobW 1 and its downstream genes in cells cultivated in mineral salts medium. A Zur box upstream of each of zur-cobW 2 , cobW 3 and zupT permitted low-expression level of these genes plus their up-regulation under zinc starvation conditions. This demonstrates a compartmentalization of zinc homeostasis in C. metallidurans with the periplasm being responsible for removal of surplus zinc and cytoplasmic components for management of zinc as an essential co-factor, with both compartments connected by ZupT. Importance Elucidating zinc homeostasis is necessary to understand both host-pathogen interactions and performance of free-living bacteria in their natural environment. Escherichia coli acquires zinc under low zinc concentrations by the Zur-controlled ZnuABC importer of the ABC superfamily, and this was also the paradigm for other

  11. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

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

  12. Payroll accounting

    OpenAIRE

    Hodžová, Markéta

    2009-01-01

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

  13. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

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

  14. Semiokapitalismus und imperiale Kontrollgesellschaft Zur Digitalisierung der Produktion am Beginn des 21. Jahrhunderts

    Directory of Open Access Journals (Sweden)

    Wolfgang Neurath

    2014-12-01

    Full Text Available Wolfgang Neurath analysiert angesichts des kybernetischen Semiokapitalismus und des durch ihn entstandenen "Kognitariats" in welcher Art und Weise digitale Produktions- und Wertschöpfungsprozesse am Beginn des 21. Jahrhunderts zur Kontrolle eingesetzt werden ...

  15. Contributions to ecosystem research and environmental education III; Beitraege zur Oekosystemforschung und Umwelterziehung III

    Energy Technology Data Exchange (ETDEWEB)

    Erdmann, K H [ed.; Nauber, J [ed.

    1996-09-01

    The publication comprises the following chapters: Contributions to the implementation of findings in policy and administration; Contributions to biosphere reservations; Contributions to ecosystems research; Contributions to environmental education. The first chapter discusses environmental protection from the political point of view, while the second chapter describes biosphere reservations world-wide as well as their protection, conservation and development. (SR) [Deutsch] Die vorliegende Veroeffentlichung teilt sich in folgende Kapitel auf: Beitraege zur Umsetzung von Erkenntnissen in Politik und Verwaltung, Beitraege zu Biosphaerenreservaten, Beitraege zur Oekosystemforschung sowie Beitraege zur Umwelterziehung. Im ersten Kapitel wird der Umweltschutz von der politischen Seite aus beleuchtet. Das zweite Kapitel beschreibt verschiedene Biosphaerenreservate in der ganzen Welt und deren Schutz, Pflege und Entwicklung. Das dritte Kapitel beinhaltet Beitraege zur oekologischen Forschung. Abschliessend werden im letzten Kapitel psychologische Aspekte der Umwelterziehung dargestellt. (SR)

  16. Entwicklung und Anwendung neuer NMR-Methoden: Orientierungsmedien zur Strukturbestimmung mit anisotropen Parametern und Metabonomics

    OpenAIRE

    Büchler, Silke

    2014-01-01

    Das Ziel dieser Arbeit war die Entwicklung und Anwendung neuer Orientierungsmedien zur Strukturbestimmung mit anisotropen Parametern, sowie die Etablierung von Metabonomics-Studien an Flüssigzellkulturen und Reispflanzen.

  17. [Alfred Ritscher. Reval an der schwelle zur neuzeit. T. 2] / Paul Kaegbein

    Index Scriptorium Estoniae

    Kaegbein, Paul

    2006-01-01

    Arvustus: Ritscher, Alfred. Reval an der schwelle zur neuzeit. T. 2: Vom tode Wolters von Plettenberg bis zum Untergang des Deutschen Ordens in Livland (1535-1561). Bonn: Kulturstiftung der deutshen Vertriebenen 2001. (Historische Forschungen).

  18. Der gläserne Aschenbecher - oder - Zur Verallgemeinerung des Eulerschen Polyedersatzes

    OpenAIRE

    Gallin, P

    2009-01-01

    Eine Diskussion unter Mathematikern im Lehrerzimmer einer Kantonsschule führt zusammen mit Beiträgen der Schülerinnen und Schüler unversehens zu topologischen Einsichten, die normalerweise im Gymnasium nicht zur Sprache kommen.

  19. Altautoverwertung zwischen Staat und Markt: Bedingungen und Potentiale zur Modernisierung von Lagerhaltung und Marketing gebrauchter Autoteile

    OpenAIRE

    Lucas, Rainer

    2000-01-01

    Das Arbeitspapier diskutiert vor dem Hintergrund veränderter gesetzlicher Rahmen-und Wettbewerbsbedingungen in der Autoverwertung Ziele und Maßnahmen zurStärkung kleiner und mittelständischer Verwertungsbetriebe. Der Bereich GebrauchteAutoteile wird im Rahmen eines regionalen Fallbeispiels einer tiefergehenden Analyseunterzogen. Hieraus werden Vorschläge zur regionalen Netzwerkbildung innerhalb derBranche und neue Dienstleistungsperspektiven abgeleitet. Ein wesentliches Koope-rationsfeld ist ...

  20. Competitive Intelligence : Aufbau einer Informationsbasis und Entscheidungssystematik zur Definition strategischer Zielmärkte

    OpenAIRE

    Maffenbeier, Sina

    2010-01-01

    Im Rahmen der Globalisierung und des daraus resultierenden Wettbewerbs ist es für ein Unternehmen von zentraler Bedeutung, Wissen über die Wettbewerbssituation zu erhalten. Nicht nur zur Erschließung neuer Märkte, sondern auch zur Sicherung der Unternehmensexistenz ist eine Wettbewerbsanalyse unabdingbar. Konkurrenz- bzw. Wettbewerbsforschung wird überwiegend als „Competitive Intelligence“ bezeichnet. In diesem Sinne beschäftigt sich die vorliegende Bachelorarbeit mit einem Bereich von Compet...

  1. Energy accountancy

    International Nuclear Information System (INIS)

    Boer, G.A. de.

    1981-01-01

    G.A. de Boer reacts to recently published criticism of his contribution to a report entitled 'Commentaar op het boek 'Tussen Kernenergie en Kolen. Een Analyse' van ir. J.W. Storm van Leeuwen' (Commentary on the book 'Nuclear Energy versus Coal. An Analysis by ir. J.W. Storm van Leeuwen), published by the Dutch Ministry of Economic Affairs. The contribution (Appendix B) deals with energy analyses. He justifies his arguments for using energy accountancy for assessing different methods of producing electricity, and explains that it is simply an alternative to purely economic methods. The energy conversion yield (ratio of energy produced to energy required) is tabulated for different sources. De Boer emphasises that his article purposely discusses among other things, definitions, forms of energy, the limits of the systems, the conversion of money into energy and the definition of the energy yield at length, in order to prevent misunderstandings. (C.F.)

  2. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    When design research builds on design practice, it may contribute to both theory and practice of design in ways richer than research that treats design as a topic. Such research, however, faces several tensions that it has to negotiate successfully in order not to lose its character as research....... This paper looks at constructive design research which takes the entanglement of theory and practice as its hallmark, and uses it as a test case in exploring how design researchers can work with theory, methodology, and practice without losing their identity as design researchers. The crux of practice based...... design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  3. Recommended procedure for selection of detector systems for in vivo measurement of incorporated radioactivity; Empfehlungen zur Auswahl von Detektorsystemen zur Direktmessung der Koerperaktivitaet

    Energy Technology Data Exchange (ETDEWEB)

    Sahre, P. [Verein fuer Kernverfahrenstechnik und Analytik (VKTA) Rossendorf e.V., Dresden (Germany); Wahl, W. [GSF Forschungszentrum fuer Umwelt und Gesundheit, Neuherberg (Germany). Inst. fuer Strahlenschutz; Doerfel, H. [Forschungszentrum Karlsruhe GmbH (Germany)

    1997-12-01

    The paper presents and discusses a variety of aspects and objectives to be considered and explains the selection criteria to be applied with reference to the available detector systems. All available detector systems are shown and explained in a table. (orig./CB) [Deutsch] Zur Direktmessung der Koerperaktivitaet werden vorwiegend Halbleiter- und Szintillationsdetektoren verwendet. Bei Halbleiterdetektoren kommen der Regel HPGe-Detektoren und in Einzelfaellen auch Si(Li)-Detektoren zum Einsatz. Bei Szintillationsdetektoren werden hauptsaechlich NaI(TI)-Detektoren sowie NaI(TI)/CsI(TI)-Phoswich-Detektoren verwendet. Verschiedene Gesichtspunkte zur Auswahl von Detektorsystemen werden vorgestellt. (orig./SR)

  4. Measures to enhance rational energy use in electric drives. Final report; Massnahmen zur Foerderung der rationellen Energienutzung bei elektrischen Antrieben. Endbericht

    Energy Technology Data Exchange (ETDEWEB)

    Reichert, J.; Schleich, J.; Herzer, G.; Toensing, E. [Fraunhofer-Institut fuer Systemtechnik und Innovationsforschung (ISI), Karlsruhe (Germany); Rath, U.; Hellmann, R. [Ingenieurbuero fuer Energieberatung, Haustechnik und Oekologische Konzepte GbR (eboek), Tuebingen (Germany)

    1999-05-01

    Electric drives account for nearly 60 % of the total power consumption in Germany (70 % in the industrial sector and about 44 % in the small consumer sector). There is a high potential for savings (Landwehr et al. 1996, ISR et al. 1996, Nadel et al. 1992) but it is little used so far. The study attempts to identify and systematize the limits set by the market to the application of energy conservation measures in electric motors. This is followed by an outline of strategies to overcome these obstacles. Experience from other countries are integrated where efforts were made to put the potential savings into practice. [German] Der Kraftstrombedarf fuer elektrische Antriebe betraegt in Deutschland knapp 60% des gesamten Stromeinsatzes (ca. 70% des Industriestrombedarfs und ca. 44% des Strombedarfs im Sektor Kleinverbrauch). Trotz dieser hohen Anteile ist bisher bei keinem der Marktteilnehmer (Motoren- und Anlagenhersteller, Haendler und Endanwender) grosses Interesse an Stromsparmassnahmen im Bereich Elektromotoren zu erkennen. Zudem zeigen erste grobe Schaetzungen (Landwehr et al. 1996, ISR et al. 1996, Nadel et al. 1992), dass im Bereich Elektromotoren erhebliche wirtschaftliche Einsparpotentiale bestehen. Durch eine Erhoehung des Wirkungsgrades allein lassen sich ca. 3% einsparen. Groessere Potentiale koennen durch Drehzahlregelung - ca. 10% - und vor allem bei Optimierung des gesamten Systems (Stromuebertragung - Motor - Regelung - Kraftuebertragung - Arbeitsmaschine) - ueber 20% - erschlossen werden. Ziel dieser Studie ist es, zunaechst die Marktbeschraenkungen bei der Umsetzung von Massnahmen zur rationellen Energienutzung bei Elektromotoren zu identifizieren und zu systematisieren. Im Anschluss daran werden moegliche Strategien zur Ueberwindung dieser Marktbeschraenkungen aufgezeigt, systematisiert und analysiert. In diesem Zusammenhang werden auch Erfahrungen aus anderen Laendern, in denen von politischer und wirtschaftlicher Seite zum Teil betraechtliche

  5. Ilse von zur Mühlen. Glanz und Elend. Mythos und Wirklichkeit der Herrenhäuser im Baltikum. Begleitpublikation zur gleichnahmigen Ausstellung des Ostpreußischen Landesmuseums und der Carl-Schirren-Gesellschaft e.V. / Anja Wilhelmi

    Index Scriptorium Estoniae

    Wilhelmi, Anja, 1966-

    2014-01-01

    Arvustus: Mühlen, Ilse von zur. Glanz und Elend. Mythos und Wirklichkeit der Herrenhäuser im Baltikum. Begleitpublikation zur gleichnahmigen Ausstellung des Ostpreußischen Landesmuseums und der Carl-Schirren-Gesellschaft e.V. (1. Dezember 2012 bis 14. April 2013), Lindenberg i. Allgäu 2012

  6. Criteria of validity in the measurement of shearing fracture toughness; Gueltigkeitskriterien zur Bestimmung von Scherbruchzaehigkeiten

    Energy Technology Data Exchange (ETDEWEB)

    Hiese, W

    2000-01-01

    The investigations aimed at the development of criteria for measuring valid shearing fracture toughness data K{sub IIc} in analogy to the measurement of mode-I fracture toughness K{sub Ie}. Details are presented, and practical recommendations are given. [German] Die Brucheigenschaften von Werkstoffen werden ueblicherweise unter Zugbeanspruchungsbedingungen (Mode-I) bestimmt. Im Anwendungsbereich der linear-elastischen Bruchmechanik bzw. des Kleinbereichsfliessens geschieht dieses in Form der Bruchzaehigkeit K{sub Ic}. Es existieren entsprechende Richtlinien zur Durchfuehrung des Tests sowie zur Registrierung und Auswertung der Daten. Diese Kriterien sind in Standards festgelegt. Empfehlungen zur Bestimmung der Bruchzaehigkeit K{sub IIc} unter ebener Scherbelastung (Mode-II) fuer Werkstoffe mit im wesentlichen linear-elastischem Verhalten existieren nicht. Im Rahmen dieser Arbeit werden durch den Vergleich der Groesse der plastischen Rissspitzenzonen im Verhaeltnis zu den Abmessungen von Probe bzw. Bauteil Kriterien zur Messung gueltiger Scherbruchzaehigkeiten K{sub IIc} analog zur Messung der Mode-I-Bruchzaehigkeit K{sub Ic} entwickelt. Der Groessenvergleich der plastischen Rissspitzenzonen fuer beide Beanspruchungsarten zeigt unter aequivalenten Beanspruchungen, d.h. K{sub II}=K{sub I}, dass bei Mode-II beanspruchten Rissen die plastischen Zonen groesser, aber die Differenzen in der Groesse der plastischen Zonen fuer die Zustaende ebener Spannung und ebener Dehnung kleiner sind als unter entsprechenden Mode-I-Beanspruchungen.

  7. Innovations for vehicle weight savings; Innovationen zur Gewichtseinsparung bei Kraftfahrzeugen

    Energy Technology Data Exchange (ETDEWEB)

    Phillips, W.C. [Budd Technical Center, Auburn Hills, MI (United States)

    1999-04-01

    The American auto market provides an example of the conflict between government legislation calling for fuel economy and lower emissions, which can be achieved among other things by reducing vehicle weight, and other legislative initiatives on the safety front as well as the growing demands of consumers for comfort, which add weight to the vehicle. Automakers are responding by making increasing use of lightweight materials and weight-optimized vehicle concepts. Backed by years of experience with a variety of materials, The Budd Company - an American subsidiary of the Thyssen-Krupp Group - is in an excellent position to offer customized lightweight systems solutions. From conventional steel to high-strength steels, aluminum castings, sheet and extrusions through to high-quality plastics such as SMC and SRIM, lightweight solutions for auto bodies and chassis are developed and offered to the automotive industry. The lightweighting potential of these various materials is being further exploited through the use of advanced manufacturing processes, such as the hydroforming of steel and aluminum, tailored blanks made of steel, and bonding techniques for aluminum. (orig.) [German] Das Beispiel des amerikanischen Automobilmarktes zeigt die entgegengesetzten Forderungen des Gesetzgebers zur Kraftstoff- und Emissionsreduzierung, was u.a. durch eine Verringerung des Fahrzeuggewichtes zu erreichen ist, und Gesetzesinitiativen im Bereich der Fahrzeugsicherheit sowie wachsende Komfort-Ansprueche der Kunden, die zur Gewichtserhoehung fuehren, auf. Die Fahrzeughersteller reagieren hierauf mit zunehmendem Einsatz leichter Werkstoffe und gewichtsoptimierter Leichtbau-Konzepte. Im Verbund des ThyssenKrupp Konzerns ist das amerikanische Tochterunternehmen The Budd Company aufgrund ihrer jahrelangen Erfahrungen mit einer Vielzahl von Werkstoffen in der herausragenden Position, individuelle und den jeweiligen Anforderungen entsprechende Leichtbau-Systemloesungen anbieten zu koennen. Vom

  8. Recommendations on procedures for renal function imaging; Anleitung zur Durchfuehrung der Nierenfunktionsszintigraphie

    Energy Technology Data Exchange (ETDEWEB)

    Klaeser, B.; Eberl, A.; Bubeck, B. [Klinik fuer Nuklearmedizin, Kantonsspital St. Gallen (Switzerland)

    2003-09-01

    Renal function diagnostics in nuclear medicine is nowadays performed primarily as scintigraphic study using {sup 99m}Tc-MAG3, in many cases accompanied by quantitative clearance measurement. The present recommendations are based on the technical protocols of the Clinic of Nuclear Medicine at the Kantonsspital St. Gallen and do not claim to be complete or the Gold Standard. The procedures described are not subject to discussion, but the authors attempt to give practical guidelines as orientation for users in their daily routine. Focal points are preparation and performance of the diuretic renography with furosemide to evaluate urinary outflow obstructions and scintigraphic studies under captopril for detection of renovascular hypertension. Further subjects are the quantitative clearance measurement according to the single-sample method and, of course, the calculation of the split clearance. All of these subjects are described mainly under practical aspects, looking in particular at frequent pitfalls or wrong interpretations, but also taking into account quality assurance and data analysis. Selected cases are presented to document the importance of renal function imaging in practice. (orig.) [German] Die nuklearmedizinische Nierenfunktionsdiagnostik wird heute vorrangig als Szintigraphie mit {sup 99m}Tc-MAG3 betrieben, haeufig mit begleitender quantitativer Clearancemessung. Die vorliegende Anleitung basiert auf den Untersuchungsprotokollen der Klinik fuer Nuklearmedizin des Kantonsspitals St. Gallen und erhebt weder Anspruch auf Vollstaendigkeit noch darauf, als Goldstandard zu gelten. Die beschriebenen Vorgehensweisen werden nicht diskutiert, sondern die Autoren versuchen, pragmatische Leitlinien zu vermitteln, an denen sich der Anwender in der taeglichen Routine orientieren kann. Schwerpunkte bilden die Vorbereitung und Durchfuehrung der so genannten Lasix-Szintigraphie zur Beurteilung der renalen Abflussverhaeltnisse und die Captopril-Szintigraphie bei der Frage

  9. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

    Full Text Available Introduction. The article is devoted to theoretical, methodical and practical issues of accounting and auditing of operations on the current account. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and auditing of operations on the current account, identify practical problems with the implementation of the methodology and organization of accounting and auditing of operations on the current account and develop recommendations for the elimination of deficiencies and improve the accounting and auditing. Results. The issue of the relevance of proper accounting and audit of transactions on the current account in the bank is considered. The research of typical operations on the current account was carried out with using of the method of their reflection in the account on practical examples. Features of the audit of transactions on the current account are examined, the procedure for its implementation is presented, and types of abuses and violations that occur while performing operations on the current account are identified. The legal regulation of accounting, analysis and control of operations with cash on current accounts is considered. The problem issues related to the organization and conducting of the audit of funds in the accounts of the bank are analyzed, as well as the directions of their solution are determined. The proposals for determining the sequence of actions of the auditor during the check of cash flow on accounts in the bank are provided. Conclusions. The questions about theoretical, methodological and practical issues of accounting and auditing of operations on the current account in the bank. A study of typical operations with cash on the current account was carried out with the use of the method of their reflection in the accounts and the features of the auditing of cash on the account.

  10. Beiträge zur indogermanischen wortforschung IV

    Directory of Open Access Journals (Sweden)

    Bojan Čop

    1958-12-01

    Full Text Available »Hoffnung«, pahl. umēt bzw. ōmēt soll nach Horn, Grdr. d. npers. Etym. 26 aus ava (Präp. und dem Yerbum may- »einsenken« zusammengesetzt sein, was leider aus bedeutungsgeschichtlichen Gründen unannehmbar ist. Hübschmann, Pers. St. 17 f. erklärt das Wort für vollkommen dunkel. Die uriran. Form *ava-maiti- (Hübschmann kann nicht auf eine Zusammensetzung mit *mn-ti- »Denken, Gedanke« = ai. mati-š, aw. -maitiš zurückgehen, da eine i-Epenthese hier völlig unmöglich wäre. Man muß *-mai-ti- analysieren, es ergibt sich also eine Wurzel *mai-, idg. entweder mei dann Vollstufe in dem /i-Abstraktum wie in ai. man-ti- »Denken«, got. ana-minds »Verdacht« — oder eventuell *mēi-.

  11. Investigations on passive containment cooling; Untersuchungen zur passiven Containmentkuehlung

    Energy Technology Data Exchange (ETDEWEB)

    Knebel, J.U.; Cheng, X.; Neitzel, H.J.; Erbacher, F.J. [Forschungszentrum Karlsruhe GmbH Technik und Umwelt (Germany). Inst. fuer Angewandte Thermo- und Fluiddynamik; Hofmann, F. [Forschungszentrum Karlsruhe GmbH Technik und Umwelt (Germany). Projekt Nukleare Sicherheitsforschung

    1997-12-31

    The composite containment design for advanced LWRs that has been examined under the PASCO project is a promising design concept for purely passive decay heat removal after a severe accident. The passive cooling processes applied are natural convection and radiative heat transfer. Heat transfer through the latter process removes at an emission coefficient of 0.9 about 50% of the total heat removed via the steel containment, and thus is an essential factor. The heat transferring surfaces must have a high emission coefficient. The sump cooling concept examined under the SUCO project achieves a steady, natural convection-driven flow from the heat source to the heat sink. (orig./CB) [Deutsch] Das im PASCO Programm untersuchte Verbundcontainment fuer zukuenftige Leichtwasserreaktoren ist ein erfolgversprechendes rein passives System zur Nachwaermeabfuhr nach einem schweren Stoerfall. Die passiven Mechanismen der Waermeuebertragung sind Naturkonvektion und Waermestrahlung. Die durch Waermestrahlung uebertragene Waerme betraegt fuer einen Emissionskoeffizienten von 0.9 etwa 50% der insgesamt ueber das Stahl-Containment abgefuehrten Waerme und ist somit von entscheidender Bedeutung fuer die Nachwaermeabfuhr. Fuer die waermeuebertragenden Oberflaechen ist ein hoher Emissionkoeffizient erforderlich. Das im SUCO Programm untersuchte Sumpfkuehlkonzept realisiert eine stabile Naturkonvektionsstroemung zwischen Waermequelle und Waermesenke. (orig./DG)

  12. Optimum control strategy for phosphate elimination; Optimale Steuerstrategie zur Phosphatelimination

    Energy Technology Data Exchange (ETDEWEB)

    Heinrich, D.

    1997-12-31

    This study describes the most common phosphate elimination techniques. In the simplest cases, the chemicals are dosed according to previously established time curves. Nowadays, by contrast, dosage in proportion to quantity is largely preferred. Freight-proportional dosage will be more frequently employed in the future at plants for a population of more than 10000. Since investigations revealed that the results obtained using control systems are inferior to those obtained by means of automatic control systems, the latter are increasingly used. Even if PID control devices perform best, overshoot is not to be avoided with certainty because of the long dead time. According to the current state of knowledge, matched control and automatic control systems yield the best results. Further optimization can be achieved by driving them via a fuzzy-based system. (orig.) [Deutsch] In der vorliegenden Ausarbeitung wurden die gebraeuchlichsten Verfahren zur Phosphatelimination vorgestellt. In einfachsten Faellen wird die Dosierung nach festen Ganglinien vorgenommen. Sie wird heute weitgehend durch eine mengenproportionale Dosierung ersetzt. Frachtproportionale Dosierungen sind fuer Anlagen ueber 10.000 EW in Zukunft haeufiger zu finden. Nachdem die Untersuchungen gezeigt haben, dass Steuerungen nicht so gute Ergebnisse wie Reglungen ergaben, finden diese verstaerkt Anwendung. Auch wenn PID Regler das beste Ergebnis bringen, so kann mit Ihen wegen der langen Totzeiten ein Ueberschwingen nicht sicher vermieden werden. Nach heutiger Kenntnis erbringen aufeinander abgestimmte Steuer- und Reglungen die besten Ergebnisse. Werden sie ueber ein fuzzybasiertes System angesteuert, so ist eine weitere Optimierung gegeben. (orig.)

  13. Verbesserte Visualisierung der Koronararterien in MSCT-Daten mit direkter Vergleichbarkeit zur Angiographie

    Science.gov (United States)

    Lacalli, Christina; Jähne, Marion; Wesarg, Stefan

    In diesem Beitrag stellen wir neue, automatisierte Verfahren zur Visualisierung der Koronararterien einerseits und für eine direkte Vergleichbarkeit mit konventionellen Angiogrammen andererseits vor. Unser Ansatz umfasst Methoden für die automatische Extraktion des Herzens aus kontrastverstärkten CT-Daten, sowie für die Maskierung grosser kontrastmittelgefüllter Kavitäten des Herzens, um die Sichtbarkeit der Koronararterien bei der Darstellung mittels Volumenrendering zu verbessern. Zum direkten Vergleich mit konventionellen Angiographien wurde ein Verfahren zur automatischen Generierung von Projektionsansichten aus den CT-Daten entwickelt.

  14. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

    Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.

  15. Method for assessing modular concepts for reformate gas processing for PEM fuel cell systems for decentral power supply; Methodik zur Bewertung modularer Konzepte zur Reformatgasaufbereitung fuer PEM-Brennstoffzellenanlagen zur dezentralen Energieversorgung

    Energy Technology Data Exchange (ETDEWEB)

    Gerber, J.

    2007-02-08

    The dissertation presents the fundamentals of hydrogen gas processing and CO gas purification methods and, on this basis, develops a method for energetic modularisation of the gas treatment process. All process stages are modelled and analyzed on the basis of mass and energy balances. The theoretical discussion of solution methods for the balance equations of the various process stages is limited to the steam reforming and CO gas purification system. Parameters are defined for energetic assessment of the process variants. The method leads to the identification of energetically optimized process variants. Its main goal is the optimum utilisation of process-internal energy and mass flows. The graphic pinch method is a key component of the method presented; it is adapted to the exemplary process. [German] In der Dissertation wird, ausgehend von der Darstellung der Grundlagen der Wasserstoffgasaufbereitungs- und CO-Gasreinigungsverfahren, eine Methodik zur energetischen Modularisierung des Gasaufbereitungsprozesses entwickelt. Die Modellierung und Analyse der einzelnen Prozessstufen erfolgt auf der Basis von Masse- und Energiebilanzen. Die theoretische Darstellung der Loesungsmethoden fuer die Bilanzgleichungen der einzelnen Prozessstufen ist dabei auf das System Dampfreformierung und CO-Gasreinigung eingegrenzt. Parameter zur energetischen Bewertung der Prozessvarianten werden definiert. Die Methodik fuehrt zur Eingrenzung energetisch optimierter Prozessvarianten. Ihr Hauptziel liegt in der optimalen Nutzung prozessinterner Energie- und Stoffstroeme. Ein zentraler Bestandteil der Methodik ist die graphische Pinch-Methode. Sie wird dem vorliegenden Prozess angepasst.

  16. Pflicht zur Prüfung der Existenz des Internen Kontrollsystems: Bestandesaufnahme zur Steuerung und Kontrolle mittelgrosser Unternehmen in der Schweiz

    OpenAIRE

    Ruud, T F; Isufi, S; Friebe, P

    2008-01-01

    Die Pflicht zur Prüfung der Existenz des internen Kontrollsystems betrifft auch etliche mittelgrosse Unternehmen. Im Rahmen einer Umfrage haben das Institut für Rechnungswesen und Controlling der Universität Zürich und PricewaterhouseCoopers bei diesen Unternehmen eine Bestandesaufnahme zu Kontroll- und Prüfungsaktivitäten durchgeführt. Nachstehend werden die Ergebnisse der Umfrage zum internen Kontrollsystem präsentiert.

  17. Social Responsibility of Accounting

    OpenAIRE

    JINNAI, Yoshiaki

    2011-01-01

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

  18. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

    The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

  19. Einfalt der Vielfalt. Zur Heterogenität als neuer Norm der (Sexual-)Pädagogik

    OpenAIRE

    Dammer, Karl-Heinz

    2015-01-01

    Der Autor befasst sich mit der aktuellen Diskussion zur Schulentwicklung in Baden-Württemberg. Diese dreht sich um den Versuch, in den schulischen Lehrplan die sexuelle Vielfalt zum Thema zu machen. Dem Autor geht es dabei um die sexualpädagogischen Konsequenzen des Diversitätsdiskurses im Hinblick auf Heterogenität und ideologischen Implikationen von Normierung. (DIPF/JS)

  20. [Heinz von zur Mühlen. Auf den Spuren einiger revlaer Firmen und Familien] / Paul Kaegbein

    Index Scriptorium Estoniae

    Kaegbein, Paul

    2007-01-01

    Arvustus: Heinz von zur Mühlen. Auf den Spuren einiger revlaer Firmen und Familien. In : Buch und Bildung im Baltikum. Münster : LIT, 2005, lk. 527-541. Pika tänava majade omanikest alates 17. sajandist - perekonnad Koch, Meyer, Kluge, Ströhm, Wassermann, Glehn, Eggers, Koppelson, Weiss. Nii loob autor pildi Tallinna "firmade ajaloost"

  1. Folgebewertung im vorratsvermögen - Fallstudie zur Vorgehensweise nach IFSR und HGB

    DEFF Research Database (Denmark)

    Quick, Reiner; Warming-Rasmussen, Bent

    2013-01-01

    über die wichstigsten Normen zur Folgebeweriung nach IFSR und HGB sowie zu deren Auslegung. Es schliessen sich ein Fallbeispiel und ein Vorschlag zu dessen Lösung an, in dessen Mittelpunkt sinkende Zeitwerte, die Frage des für die Folgebewerunng relevanten Markts und das Zuschreibungsgebot stehen....

  2. Eine selbstkonsistente Carleman Linearisierung zur Analyse von Oszillatoren

    Directory of Open Access Journals (Sweden)

    H. Weber

    2017-09-01

    Full Text Available Die Analyse nichtlinearer dynamischer Schaltungen ist bis heute eine herausfordernde Aufgabe, da nur selten analytische Lösungen angegeben werden können. Daher wurden eine Vielzahl von Methoden entwickelt, um eine qualitative oder quantitative Näherung für die Lösungen der Netzwerkgleichung zu erhalten. Oftmals wird beispielsweise eine Kleinsignalanalyse mit Hilfe einer Taylorreihe in einem Arbeitspunkt durchgeführt, die nach den Gliedern erster Ordnung abgebrochen wird. Allerdings ist diese Linearisierung nur in der Nähe des stabilen Arbeitspunktes für hyperbolische Systeme gültig. Besonders für die Analyse des dynamischen Verhaltens von Oszillatoren treten jedoch nicht-hyperbolische Systeme auf, sodass diese Methode nicht angewendet werden kann Mathis(2000. Carleman hat gezeigt, dass nichtlineare Differentialgleichungen mit polynomiellen Nichtlinearitäten in ein unendliches System von linearen Differentialgleichungen transformiert werden können Carleman(1932. Wird das unendlichdimensionale Gleichungssystem für numerische Zwecke abgebrochen, kann bei Oszillatoren der Übergang in eine stationäre Schwingung (Grenzzyklus nicht wiedergegeben werden.In diesem Beitrag wird eine selbstkonsistente Carleman Linearisierung zur Untersuchung von Oszillatoren vorgestellt, die auch dann anwendbar ist, wenn die Nichtlinearitäten keinen Polynomen entsprechen. Anstelle einer linearen Näherung um einen Arbeitspunkt, erfolgt mit Hilfe der Carleman Linearisierung eine Approximation auf einem vorgegebenen Gebiet. Da es jedoch mit der selbstkonsistenten Technik nicht möglich ist, das stationäre Verhalten von Oszillatoren zu beschreiben, wird die Berechnung einer Poincaré-Abbildung durchgeführt. Mit dieser ist eine anschließende Analyse des Oszillators möglich.

  3. Eine selbstkonsistente Carleman Linearisierung zur Analyse von Oszillatoren

    Science.gov (United States)

    Weber, Harry; Mathis, Wolfgang

    2017-09-01

    Die Analyse nichtlinearer dynamischer Schaltungen ist bis heute eine herausfordernde Aufgabe, da nur selten analytische Lösungen angegeben werden können. Daher wurden eine Vielzahl von Methoden entwickelt, um eine qualitative oder quantitative Näherung für die Lösungen der Netzwerkgleichung zu erhalten. Oftmals wird beispielsweise eine Kleinsignalanalyse mit Hilfe einer Taylorreihe in einem Arbeitspunkt durchgeführt, die nach den Gliedern erster Ordnung abgebrochen wird. Allerdings ist diese Linearisierung nur in der Nähe des stabilen Arbeitspunktes für hyperbolische Systeme gültig. Besonders für die Analyse des dynamischen Verhaltens von Oszillatoren treten jedoch nicht-hyperbolische Systeme auf, sodass diese Methode nicht angewendet werden kann Mathis (2000). Carleman hat gezeigt, dass nichtlineare Differentialgleichungen mit polynomiellen Nichtlinearitäten in ein unendliches System von linearen Differentialgleichungen transformiert werden können Carleman (1932). Wird das unendlichdimensionale Gleichungssystem für numerische Zwecke abgebrochen, kann bei Oszillatoren der Übergang in eine stationäre Schwingung (Grenzzyklus) nicht wiedergegeben werden. In diesem Beitrag wird eine selbstkonsistente Carleman Linearisierung zur Untersuchung von Oszillatoren vorgestellt, die auch dann anwendbar ist, wenn die Nichtlinearitäten keinen Polynomen entsprechen. Anstelle einer linearen Näherung um einen Arbeitspunkt, erfolgt mit Hilfe der Carleman Linearisierung eine Approximation auf einem vorgegebenen Gebiet. Da es jedoch mit der selbstkonsistenten Technik nicht möglich ist, das stationäre Verhalten von Oszillatoren zu beschreiben, wird die Berechnung einer Poincaré-Abbildung durchgeführt. Mit dieser ist eine anschließende Analyse des Oszillators möglich.

  4. Barrierefreiheit zur Routine machen – Praxisfall: Digitale Bibliothek

    Directory of Open Access Journals (Sweden)

    Susanne Baudisch

    2015-04-01

    Full Text Available Sechs Jahre sind vergangen seit Deutschland am 24. Februar 2009 die Behindertenrechtskonvention der Vereinten Nationen (BRK, die die volle Teilhabe aller Menschen an der Gesellschaft als Menschenrecht festschreibt, ratifizierte. Bereits seit 2002 gibt es in Deutschland ein Behindertengleichstellungsgesetz (BGG, den barrierefreien Zugang zu Informations- und Kommunikationstechnologien regelt die Barrierefreie Informationstechnik-Verordnung (BITV. Aus Sicht des Gesetzgebers sind die Rahmenbedingungen gegeben, Barrierefreiheit gehört inzwischen zum gängigen Vokabular im öffentlichen und teils auch privatwirtschaftlichen Bereich. Längst möchte man meinen, es sei ein alter Hut, Barrierefreiheit als Kernanliegen zu thematisieren oder gar einzufordern. Dies betrifft auch den rasant wachsenden Bereich digitaler Medien, der Wissen und Bildung für jedermann verfügbar macht - oder machen sollte. Vor diesem Hintergrund stellen sich die Autoren der Frage, inwieweit Barrierefreiheit in den digitalen Angeboten wissenschaftlicher und öffentlicher Bibliotheken in Deutschland angekommen ist; ob diese Angebote tatsächlich von allen genutzt werden können. Ausgehend von rechtlichen Grundlagen und Normen werden Formate und Standards für barrierefreie Netzpublikationen an Beispielen diskutiert. Im Fokus stehen einerseits Werkzeuge zum Suchen und Finden digitaler Information (Kataloge und Rechercheoberflächen, andererseits Ausgabeformate digitaler Dokumente (wie XML, PDF, EPUB oder TEI. Den Abschluss bilden Empfehlungen für (Digitale Bibliotheken und deren Verbände, um Barrierefreiheit künftig zur Routine zu machen. Das Fazit: Barrierefreiheit muss gewollt, geplant und sinnvoll umgesetzt werden. Technische Komponenten sind ein wichtiger, doch meist erst der zweite Schritt.

  5. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    OpenAIRE

    ALINA BEATTRICE VLADU

    2015-01-01

    This paper reports the results of a survey designed to explore if accounting practitioners are using as a reference point in their daily activities the opinions of academia. Since accounting research comprises various trends of research the earnings management research field is used as illustrative case. Among our respondents were accounting professional, members of professional bodies as the Chamber of Financial Auditors or Romania and also Body of Expert and Licensed Accountants...

  6. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

    The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain thr...

  7. DRUCKFLAMM - Investigation on combustion and hot gas cleanup in pulverized coal combustion systems. Final report; DRUCKFLAMM - Untersuchungen zur Verbrennung und Heissgasreinigung bei der Druckkohlenstaubfeuerung. Schlussbericht

    Energy Technology Data Exchange (ETDEWEB)

    Hein, K.R.G.; Benoehr, A.; Schuermann, H.; Stroehle, J.; Klaiber, C.; Kuhn, R.; Maier, J.; Schnell, U.; Unterberger, S.

    2001-07-01

    The ambitions of making energy supply more efficient and less polluting brought forth the development of coal based combined cycle power plants allowing considerable increases in net efficiencies. One of the regarded firing concepts for a coal based combined cycle power plant is represented by the pressurised pulverised coal combustion process which has the highest efficiency potential compared with the other coal based concepts. The fundamental purpose of the project was to gain firm knowledge concerning firing behaviour of coal in a pressurised pulverised coal combustion system. Detailed investigations were carried out in a pressurised entrained flow reactor taking into account fuel conversion and particle behaviour, pollutant formation and material behaviour under conditions of a pressurised pulverised coal firing. During the project's investigations several different measurement techniques were tested and partially also acquired (e.g. a two-colour-pyrometry system to measure simultaneous particle surface temperature and particle diameter of burning fuel particles). Calculation models under pressurised conditions for pressure vessel simulation and better scale-up were developed synchronously with the experimental investigations. The results gained using the pressurised entrained flow reactor show that many combustion mechanisms are influenced by increased pressure, for instance the fuel conversion is intensified and at the same time pollutant emissions decreased. The material investigations show that the ceramic materials used due to the very high combustion temperatures are very sensitive versus slagging and fast temperature changes, therefore further development requirements are needed to fully realise the high durability of ceramics in the pressurised furnace. Concerning the improvement of existing models for furnace simulation under pressurised conditions, a good resemblance can be observed when considering the actual measurement results from the test

  8. Review: Holger Stoecker: Afrikawissenschaften in Berlin von 1919 bis 1945. Zur Geschichte und Topographie eines wissenschaftlichen Netzwerkes (2008 Buchbesprechung: Holger Stoecker: Afrikawissenschaften in Berlin von 1919 bis 1945. Zur Geschichte und Topographie eines wissenschaftlichen Netzwerkes

    Directory of Open Access Journals (Sweden)

    Katrin Bromber

    2009-05-01

    Full Text Available Review of the monograph: Holger Stoecker: Afrikawissenschaften in Berlin von 1919 bis 1945. Zur Geschichte und Topographie eines wissenschaftlichen Netzwerkes, Stuttgart: Franz Steiner Verlag 2008, ISBN 978-3-515-09161-9, 359 pages. Besprechung der Monographie: Holger Stoecker: Afrikawissenschaften in Berlin von 1919 bis 1945. Zur Geschichte und Topographie eines wissenschaftlichen Netzwerkes, Stuttgart: Franz Steiner Verlag 2008, ISBN 978-3-515-09161-9, 359 Seiten.

  9. Wildnisbildung als Möglichkeit zur Professionalisierung zukünftiger Geographielehrer/innen – ein neuer Ansatz zur Bildung für nachhaltige Entwicklung?. GW-Unterricht|GW-Unterricht 142/143|

    OpenAIRE

    Lindau, Anne-Kathrin; Hottenroth, Daniela; Lindner, Martin

    2016-01-01

    Der in den deutschen Nationalparken seit mehreren Jahren thematisierte und praktizierte Ansatz der Wildnisbildung stellt möglicherweise einen neuen Zugang zur Bildung für nachhaltige Entwicklung (BNE) in der universitären Lehrer/innenbildung im Fach Geographie dar. Am Beispiel des DBU-geförderten Projektes „Wildnis macht stark“ wird eine Konzeption für die Umsetzung von Wildnisbildung im Rahmen des Geographie-Lehramtsstudiums vorgestellt und mit ersten Forschungsergebnissen zur Wirksamkeit in...

  10. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

    Carnival, G.J.; Meredith, E.M.

    1985-01-01

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

  11. Verfahren zur Hydroformylierung, Liganden mit von Bisphenol A abgeleiteter Struktur und Katalysator umfassend einen Komplex dieser Liganden

    NARCIS (Netherlands)

    2002-01-01

    Die vorliegende Erfindung betrifft ein Verfahren zur Hydroformylierung ethylenisch ungesättigter Verbindungen, wobei man als Hydroformylierungskatalysator wenigstens einen Komplex eines Metalss der VIII. Nebengruppe mit wenigstens einer phosphorhaltigen Verbindung als Liganden einsetzt, wobei diese

  12. Zur linguistischen Beschreibung kommunikativer Einheiten in gesprochener Sprache (On the Linguistic Description of Communicative Units in Oral Language)

    Science.gov (United States)

    Rath, Rainer

    1973-01-01

    Slightly revised version of a lecture ( Zur grammatischen Beschreibung kommunikativer Elemente in Sprechakten'' Y On Grammatical Description of Communicative Elements in Speech''I) presented in Saarbrucken, West Germany, November 10, 1972. (DD)

  13. Robuste Verzweigungserkennung von Gefäßen in CTA-Datensätzen zur modellbasierten Extraktion der Centerline

    Science.gov (United States)

    Beck, Thomas; Fritz, Dominik; Biermann, Christina; Dillmann, Rüdiger

    Bei der Befundung und Visualisierung von Blutgefäßen ist deren Centerline von zentraler Bedeutung. Die Unterscheidung zwischen unverzweigten Abschnitten des Gefäßes und Verzweigungsbereichen ermöglicht den Einsatz spezialisierter und sehr effizienter Algorithmen zur modellbasierten Extraktion der Centerline. In diesem Artikel wird ein robustes Verfahren zur Verzweigungserkennung vorgestellt. Das Verfahren beruht auf einem Front-Propagation-Ansatz mit dynamisch angepassten Schwellwerten und einer anschließenden Clusteranalyse. Die vorgestellte Methode zur Verzweigungserkennung wurde als Komponente einer Architektur zur Extraktion der Centerline auf handannotierten Datensätzen getestet. Erste Ergebnisse sind sehr vielversprechend und ermöglichen auch bei pathologischen Gefäßen eine robuste Detektion von Gefäßverzweigungen.

  14. Auswahl und Verarbeitung von Früchten zur Steigerung der Gehalte an phenolischen Antioxidantien in Fruchtsäften

    OpenAIRE

    Thielen, Christine

    2005-01-01

    Da Polyphenole als gesund angesehen werden, ist es Ziel dieser Arbeit, ihre Gehalte in Fruchtsäften zu erhöhen. Dies beinhaltet zum einen das Auffinden polyphenolreicher Apfel- und Beerenobstsorten als geeignete Rohware. Gleichzeitig entsteht dabei ein Datensatz über sortenreine Apfel- und Beerenobstsäfte, der die RSK-Werte ergänzt. Zum anderen sind Wege zur Minimierung von Verarbeitungsverlusten durch gezielte Studien zur Qualitätssteigerung des Endproduktes Fruchtsaft wichtig. Die im Screen...

  15. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

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

  16. Bacillus licheniformis Contains Two More PerR-Like Proteins in Addition to PerR, Fur, and Zur Orthologues.

    Directory of Open Access Journals (Sweden)

    Jung-Hoon Kim

    Full Text Available The ferric uptake regulator (Fur family proteins include sensors of Fe (Fur, Zn (Zur, and peroxide (PerR. Among Fur family proteins, Fur and Zur are ubiquitous in most prokaryotic organisms, whereas PerR exists mainly in Gram positive bacteria as a functional homologue of OxyR. Gram positive bacteria such as Bacillus subtilis, Listeria monocytogenes and Staphylococcus aureus encode three Fur family proteins: Fur, Zur, and PerR. In this study, we identified five Fur family proteins from B. licheniformis: two novel PerR-like proteins (BL00690 and BL00950 in addition to Fur (BL05249, Zur (BL03703, and PerR (BL00075 homologues. Our data indicate that all of the five B. licheniformis Fur homologues contain a structural Zn2+ site composed of four cysteine residues like many other Fur family proteins. Furthermore, we provide evidence that the PerR-like proteins (BL00690 and BL00950 as well as PerRBL (BL00075, but not FurBL (BL05249 and ZurBL (BL03703, can sense H2O2 by histidine oxidation with different sensitivity. We also show that PerR2 (BL00690 has a PerR-like repressor activity for PerR-regulated genes in vivo. Taken together, our results suggest that B. licheniformis contains three PerR subfamily proteins which can sense H2O2 by histidine oxidation not by cysteine oxidation, in addition to Fur and Zur.

  17. Bacillus licheniformis Contains Two More PerR-Like Proteins in Addition to PerR, Fur, and Zur Orthologues

    Science.gov (United States)

    Ju, Shin-Yeong; Yang, Yoon-Mo; Ryu, Su-Hyun; Kwon, Yumi; Won, Young-Bin; Lee, Yeh-Eun; Youn, Hwan; Lee, Jin-Won

    2016-01-01

    The ferric uptake regulator (Fur) family proteins include sensors of Fe (Fur), Zn (Zur), and peroxide (PerR). Among Fur family proteins, Fur and Zur are ubiquitous in most prokaryotic organisms, whereas PerR exists mainly in Gram positive bacteria as a functional homologue of OxyR. Gram positive bacteria such as Bacillus subtilis, Listeria monocytogenes and Staphylococcus aureus encode three Fur family proteins: Fur, Zur, and PerR. In this study, we identified five Fur family proteins from B. licheniformis: two novel PerR-like proteins (BL00690 and BL00950) in addition to Fur (BL05249), Zur (BL03703), and PerR (BL00075) homologues. Our data indicate that all of the five B. licheniformis Fur homologues contain a structural Zn2+ site composed of four cysteine residues like many other Fur family proteins. Furthermore, we provide evidence that the PerR-like proteins (BL00690 and BL00950) as well as PerRBL (BL00075), but not FurBL (BL05249) and ZurBL (BL03703), can sense H2O2 by histidine oxidation with different sensitivity. We also show that PerR2 (BL00690) has a PerR-like repressor activity for PerR-regulated genes in vivo. Taken together, our results suggest that B. licheniformis contains three PerR subfamily proteins which can sense H2O2 by histidine oxidation not by cysteine oxidation, in addition to Fur and Zur. PMID:27176811

  18. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

    The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional ma...

  19. [Philipp Herzog: Sozialistische Völkerfreundschaft nationaler Widerstand oder harmloser Zeitvertieb? Zur politischen Funktion der Volkskunst im sowjetischen Estland] / Karsten Brüggemann

    Index Scriptorium Estoniae

    Brüggemann, Karsten, 1965-

    2014-01-01

    Arvustus: Herzog, Philipp. Sozialistische Völkerfreundschaft, nationaler Widerstand oder harmloser Zeitvertreib? : zur politischen Funktion der Volkskunst im sowjetischen Estland. Stuttgart : Ibidem-Verlag, 2012

  20. ABACC's nuclear accounting area

    International Nuclear Information System (INIS)

    Nicolas, Ruben O.

    2001-01-01

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

  1. Delphi Accounts Receivable Module -

    Data.gov (United States)

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

  2. Models for settlement prediction of structures in opencast dumps; Modelle zur Setzungsprognose von Bauwerken auf Tagebaukippen

    Energy Technology Data Exchange (ETDEWEB)

    Birle, E.; Vogt, S. [Technische Univ. Muenchen (Germany). Zentrum Geotechnik

    2016-05-01

    For construction projects at opencast dumps e.g. for planning of traffic routes or individual buildings a prognosis of dump subsicence after the establishment of the structures is required. It should be noted that on dump surfaces time-dependent subsidence are observed which can change by construction activities at the dump surface. As tools for describing the dump subsidence phenomenological models that have been developed based on the evaluation of dump characteristic subsidence and allow a one-dimensional analysis of creep deformation and visco-elastoplastic material models within the finite element method for analyzing complex geometric boundary conditions. [German] Fuer Baumassnahmen auf Tagebaukippen beispielsweise zur Planung von Verkehrswegen oder einzelnen Bauwerken ist eine Prognose der Kippensetzungen nach Errichtung der Bauwerke erforderlich. Dabei ist zu beachten, dass auf Kippenoberflaechen ausgepraegte zeitabhaengige Setzungen beobachtet werden, die sich durch Baumassnahmen an der Kippenoberflaeche aendern koennen. Als Werkzeuge zur Beschreibung der Kippensetzungen stehen prinzipiell phaenomenologische Modelle, die auf Basis der Auswertung von Kippeneigensetzungen entwickelt wurden und die eine ein-dimensionale Analyse der Kriechverformungen zulassen sowie visko-elastoplastische Stoffmodelle im Rahmen der FiniteElemente- Methode zur Analyse komplexer geometrischer Randbedingungen zur Verfuegung. In Abhaengigkeit vom Randwertproblem ist zu entscheiden, welches der Modelle zur Beschreibung der Kippensetzungen heranzuziehen ist. Mit phaenomenologischen Kriechmodellen und einer ein-dimensionalen Analyse der Verformungen koennen die sich nach Ende der Verkippung einstellenden Kippensetzungen in der Regel genuegend genau beschrieben werden, sofern an der Kippenoberflaeche keine signifikanten Spannungsaenderungen infolge von Baumassnahmen eingetragen werden. Kommt es dagegen zu Spannungsaenderungen, beispielsweise durch die Errichtung eines hohen

  3. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

    The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and

  4. A Harmonious Accounting Duo?

    Science.gov (United States)

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

  5. The federations' agreement II on network utilisation; Die Verbaendevereinbarung II zur Netznutzung

    Energy Technology Data Exchange (ETDEWEB)

    Birkner, P. [Lech-Elektrizitaetswerke AG, Augsburg (Germany)

    2001-06-18

    Against the background of the experience of the regional supplier Lech Elektrizitaetswerke AG (LEW AG) and in the view of the operator of a regional distribution network the author deals with three complexes of themes: 1. Federations' Agreement II on network utilisation - Flexible instrument for competition or unsuited attempt? 2. What progress and obstacles are identifiable on route towards the implementation of the Federations' Agreement II on network utilisation? 3. What adjustment of existing sets of rules towards the requirements of competition is necessary? (orig.) [German] Vor dem Erfahrungshintergrund des Erfahrungsbereiches des Regionalversorgers Lech-Elektrizitaetswerke AG (LEW AG) und aus der Sicht des Betreibers eines regionalen Verteilungsnetzes behandelt der Verfasser die drei Themenkomplexe: 1. Verbaendevereinbarung II zur Netznutzung - Flexibles Instrument fuer den Wettbewerb oder ungeeigneter Versuch? 2. Welche Fortschritte und Hindernisse sind auf dem Wege der Umsetzung der Verbaendevereinbarung II zur Netznutzung erkennbar? 3. Welche Anpassung vorhandener Regelwerke an die Erfordernisse des Wettbewerbs sind notwendig? (orig.)

  6. Anleitung zur Gründung und Pflege von Online-Netzwerken

    Directory of Open Access Journals (Sweden)

    Nicola Döring

    2006-11-01

    Full Text Available Internet-Nutzung ist in der weiblichen Bevölkerung geringer verbreitet als in der männlichen (Internet Gender Gap. Hinzu kommen geschlechtsspezifische Unterschiede in Umfang und Art der Internet-Aneignung (Gendered Digital Inequalities. Eine Reihe von Initiativen bemüht sich darum, Mädchen und Frauen den Internet-Zugang zu erleichtern und ihre Internet-Kompetenz zu steigern (z. B. www.frauen-ans-netz.de. Der vorliegende Praxisleitfaden geht einen Schritt weiter und möchte nicht nur zur Internet-Nutzung, sondern zur aktiven Internet-Gestaltung anregen im Sinne der Gründung neuer virtueller Mädchen- und Frauennetzwerke. Technologische, ökonomische, soziale, psychologische und geschlechterpolitische Aspekte dieser Netzwerke werden behandelt und an Beispielen illustriert.

  7. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

    Carnival, G.J.; Meredith, E.M.

    1985-01-01

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

  8. Vom Fachwissen zur Handlungskompetenz - die Berufsschule vor den Herausforderungen des sozioökonomischen Strukturwandels

    OpenAIRE

    Kouli, Ekaterina

    2006-01-01

    Der sozioökonomische Wandel und die damit einhergehenden Veränderungen der Wirtschafts- und Beschäftigungsstrukturen stellen das Bildungssystem in Deutschland vor neuartige Herausforderungen. Wesentliche Momente dieses Wandels sind die technologische Entwicklung, die Globalisierung der Wirtschaft, der Übergang von der Industrie- zur Wissensgesellschaft sowie Veränderungen in den gesellschaftlichen Wertvorstellungen. Diese Entwicklungen verändern die Arbeitsprozesse in den Unternehmen und dami...

  9. Ausbau der ganztägigen Kindertagesbetreuung kann zur Zufriedenheit von Müttern beitragen

    OpenAIRE

    Stahl, Juliane F.; Schober, Pia S.

    2016-01-01

    Eltern mit Kindern, die noch nicht zur Schule gehen, stehen bei der Vereinbarkeit von Familie und Beruf vor besonderen Herausforderungen. Um diese Eltern besser zu unterstützen, hat die Politik sowohl den Ausbau von Plätzen in der öffentlichen Kindertagesbetreuung (Kita) forciert als auch ein bedarfsorientiertes Angebot an Ganztagsplätzen gesetzlich verankert. Der vorliegende Beitrag untersucht auf Basis von Daten des Sozio-oekonomischen Panels (SOEP) und der Stichprobe 'Familien in Deutschla...

  10. Beiträge zur Beugungstheorie elektromagnetischer Wellen an Kanten vollkommen leitender Flächen

    OpenAIRE

    Zinal, Sherko

    2011-01-01

    Den Kern der vorliegenden Arbeit bilden die Untersuchung sowie die Formulierung von Lösungsansätzen für ein elementares, elektromagnetisches Beugungsproblem; einer undendlich langen Schlitzleitung mit einseitig begrenzter etallisierungsplatte (Abschnitt 1.2). Motiviert wird dieses Beugungsproblem im Hinblick auf die Beugungsproblematik planarer Strahler (Antennen) mit endlich ausgedehnter Grundmetallisierung (Abschnitt 1.1). In Kapitel 2 wird ein Stromlinien-Modell zur Formulierung des Beugun...

  11. Ein praxisorientierter empirischer Ansatz zur Bestimmung des Ausfallverhaltens konventioneller Bremssysteme in Personenkraftwagen

    OpenAIRE

    Althaus, Dirk

    2009-01-01

    Der Funktionsumfang im Kraftfahrzeug nimmt bekanntlich stetig zu. Neben vollständig neu entwickelten Systemen werden aber auch bestehende durch zusätzliche Funktionen erweitert. Besonders für Sicherheitssysteme kann dies weitreichende Folgen haben, da solche Mehrbelastungen nicht nur zur Minderung der Zuverlässigkeit beitragen können, sondern evtl. auch die Sicherheit herabsetzen. Durch die steigende Vernetzung der Systeme und Komponenten untereinander ist es darüber hinaus nicht mehr aus...

  12. Aufbau humaner 3D-in-vitro-Testsysteme zur Risikobewertung von Nanomaterialien

    OpenAIRE

    Hampel, Martina

    2009-01-01

    Die Nanotechnologie stellt eine der Schlüsseltechnologien dieses Jahrhunderts dar Parallel zur Erschließung neuer Möglichkeiten, die die Nanotechnologie bietet, müssen jedoch auch mögliche Risiken untersucht werden. Die dabei zurzeit noch am häufigsten eingesetzte Untersuchungsmethode von Nanopartikeln ist die Verwendung zweidimensionaler in vitro Zellkulturen. Zum Einsatz kommen hier jedoch meist Zelllinien. Die Versuchsansätze entsprechen damit nicht den Bedingungen im menschlichen Körper. ...

  13. Ergebnisse einer empirischen Untersuchung zur Klangfarbenwahmehmung von Vorschulkindern mit einem Klangmemory

    OpenAIRE

    Schellberg, Gabriele

    1998-01-01

    Im Unterschied zu anderen Bereichen der musikalischen Wahrnehmung gibt es zur Klangfarbenwahmehmung nur wenige Untersuchungen. Ein Grund dafür dürfte in den methodischen Schwierigkeiten liegen, die insbesondere bei der Untersuchung kleiner Kinder auftreten. Ein Klangfarbentest für Vorschulkinder existiert bislang nicht. Daher wurde nach mehreren Voruntersuchungen ein „Klangfarben-Memory“ als Methode entwickelt und bei Vorschulkindern eingesetzt. Die Ergebnisse dieser empirischen Studie werden...

  14. Implementierung, Evaluation und vergleichende Untersuchungen des Powerplex 16 Systems zur quantitativen Chimärismusanalyse

    OpenAIRE

    Joachim, Stefanie

    2010-01-01

    Die allogene Stammzelltransplantation ist ein Verfahren zur Therapie verschiedener maligner und nicht-maligner hämatologischer Erkrankungen. Da es sich um eine sehr aufwendige Therapie handelt, sind Methoden, die den Behandlungsverlauf dokumentieren, wie minimale Resterkrankung und Chimärismusanalyse, essentiell. Eine nach Stammzelltransplantation vollständig vom Spender abgeleitete Hämatopoese ist Voraussetzung für das Engraftment und die Prophylaxe eines Rezidivs der zugrundeliegenden Er...

  15. Isolation und Charakterisierung retroviraler Partikel und Proteine zur Untersuchung immunsuppressiver Effekte

    OpenAIRE

    Pietsch, Heiko

    2016-01-01

    Obgleich auf dem Gebiet der Transplantationsmedizin in jüngster Zeit beachtliche Fortschritte erzielt worden sind, ist der Mangel an Organspendern ein fortbestehendes Problem. Im Rahmen der Xenotransplantation können Schweine als Spender zur Transplantation von Zellen oder Organen beim Menschen dienen. Um die Sicherheit der Xenotransplantation zu gewährleisten, ist sowohl die Entwicklung sensitiver Nachweismethoden als auch die Einschätzung des Gefahrenpotentials durch eine Infektion für den ...

  16. Sprache als Schlüssel zur Welt: Bibliotheken und Sprach-Kitas in guter Partnerschaft

    OpenAIRE

    Susanne Brandt

    2017-01-01

    Von 2016 bis voraussichtlich 2020 wird durch das Bundesministerium für Familie, Senioren, Frauen und Jugend das Bundesprogramm „Sprach-Kitas. Weil Sprache der Schlüssel zur Welt ist“ gefördert. Es richtet sich an Kindertageseinrichtungen, die von einem überdurchschnittlich hohen Anteil von Kindern mit besonderem Bedarf an sprachlicher Bildung und Förderung besucht werden. Dabei stehen besonders die folgenden drei Zielbereiche im Fokus: alltagsintegrierte sprachliche Bildung, inklusive Bildung...

  17. Erstellung einer Checkliste zur Beurteilung des Arbeitsplatzes eines Physiotherapeuten nach ergonomischen Gesichtspunkten

    OpenAIRE

    Gauermann, Christoph

    2013-01-01

    Einleitung: Arbeitsbedingte Erkrankungen des Muskel-Skelett-Systems sind unter Physiotherapeuten sehr häufig. Die präventive Forschung hat diese Berufsgruppe bisher kaum untersucht. In diesem Zusammenhang stellt die Veränderung des Arbeitsumfeldes einen vielversprechenden Ansatz für die Verhinderung arbeitsbedingter Erkrankungen dar. Das Ziel dieser Arbeit ist die Erstellung einer Checkliste zur Bewertung des Arbeitsplatzes eines Physiotherapeuten zu erstellen. Material und Methoden: ...

  18. Entwicklung und Anwendung von Methoden zur Bestimmung von Selen-Spezies in human-biologischem Material

    OpenAIRE

    Jäger, Thomas

    2014-01-01

    Selen ist essentieller Bestandteil von mehr als 25 physiologisch wichtigen menschlichen Enzymen. Der tägliche Bedarf wird überwiegend in Form von organischen Selenverbindungen wie Selenmethionin oder Selenocystein aus der Nahrung aufgenommen. Weitere Expositionswege sind die Einnahme von Nahrungsergänzungsmitteln zur Selensupplementation sowie die inhalative oder dermale Aufnahme von in erster Linie anorganischen Selenverbindungen oder elementarem Selen an Arbeitsplätzen der Selen-verarbeiten...

  19. Bildgebendes Multispektralsystem zur Serienfarbmessung an goniochromatischen Oberflächenbeschichtungen in der Automobil- und Zulieferindustrie

    OpenAIRE

    Jäger, Stefan

    2006-01-01

    In dieser Arbeit wird ein multispektrales bildgebendes System zur Farbmessung von Metall- und Perleffektlacken in einem industriellen Umfeld vorgestellt. Der Zweck des vorgeschlagenen Systems ist die Serienüberwachung und daraus folgend, die Steuerung von Lackierprozessen in der Automobil- und Zulieferindustrie, um das Qualitätsniveau anzuheben und Kosten zu reduzieren. Ausgehend von der Analyse der messtechnischen Anforderungen und den durch die Prozesstechnik gegebenen Randbedingungen wurde...

  20. New facade concepts ranging from statics to dynamics; Neue Fassadenkonzepte. Von der Statik zur Dynamik

    Energy Technology Data Exchange (ETDEWEB)

    Kranz, H.R. [Siemens AG, Karlsruhe (Germany)

    1995-12-31

    In chapter 9 of the anthology about building control new facade concepts are presented, including new facade technologies, conductivity of new facade concepts and combination of new technologies. The whole complex ranging from statics to dynamics is explained. (BWI) [Deutsch] Kapitel 9 des Sammelbandes ueber Building Control stellt neue Fassadenkonzepte vor: Neue Fassadentechnologien, Leitfunktionen neuer Fassadenkonzepte, Kombination neuer Technologien. In diesem Zusammenhang wird der gesamte Komplex von der Statik bis zur Dynamik behandelt. (BWI)

  1. Entwicklung von Cysteinproteaseinhibitoren - ein klassischer und ein kombinatorischer Ansatz zur Inhibitoroptimierung

    OpenAIRE

    Machon, Uwe Rainer

    2009-01-01

    Ziel der Dissertation „Entwicklung von Cysteinproteaseinhibitoren – ein klassischer und ein kombinatorischer Ansatz zur Inhibitoroptimierung“ war die Optimierung von neuen Inhibitoren von Falcipain-2 und Rhodesain als neue potentielle Wirkstoffe gegen Malaria bzw. die Schlafkrankheit über zwei verschiedene Methoden. Es handelt sich hierbei um einen klassischen und einen kombinatorischen Ansatz. Der klassische Ansatz basiert auf einer Struktur, deren Aktivität per Zufall entdeckt wurde. In Scr...

  2. New Horizons For Accounting: Social Accounting

    OpenAIRE

    Ertuna, Özer

    2012-01-01

    Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...

  3. Konkurrenz oder Kooperation? Zur Entwicklung des Verhältnisses von Medienbildung und informatischer Bildung

    Directory of Open Access Journals (Sweden)

    Gerhard Tulodziecki

    2016-10-01

    Full Text Available Mit der gegenwärtigen Diskussion um Mediatisierung und Digitalisierung ist die Forderung verbunden, der Medienbildung und/oder der informatischen Bildung ein größeres Gewicht in der schulischen Bildung zu verschaffen. Dies legt die Frage nahe, wie ein produktives Verhältnis zwischen beiden gestaltet werden sollte und wie beide am besten zu einer zeitgemäßen Bildung beitragen können. Bei entsprechenden Überlegungen spielen unter anderem Entwicklungen eine Rolle, die sich seit frühen Forderungen nach einer Computerbildung im Verhältnis zur damaligen Medienerziehung herausgebildet haben. In dem vorliegenden Beitrag werden solche Entwicklungen skizziert und Schlussfolgerungen für die gegenwärtige Diskussion formuliert. Dabei kommen unterschiedliche Auffassungen zur bildungsbezogenen Auseinandersetzung mit Medien sowie mit Informations- und Kommunikationstechnologien in den Blick. Für das Verhältnis von Medienbildung und informatischer Bildung ergibt sich als zentrale Schlussfolgerung, dass sowohl eine Integration der informatischen Bildung in die Medienbildung als auch eine umgekehrte Lösung unangemessen erscheint, wiewohl beide Bereiche auf Anteile aus dem jeweils anderen Bereich angewiesen sind. Danach werden für eine Medienbildung mit informatischen Anteilen ein geeigneter Medienbegriff und eine tragfähige Bildungsauffassung sowie ein Ansatz zu einem inhaltlich-thematischen Kompetenzrahmen beschrieben. Überlegungen zur schulischen Umsetzung schließen den Beitrag ab.

  4. Neuere Untersuchungen zur Prädiktion von EEG-Signalen bei Epilepsie

    Directory of Open Access Journals (Sweden)

    C. Niederhöfer

    2007-06-01

    Full Text Available Seit einigen Jahren ist die Analyse von EEG-Signalen bei Epilepsie Gegenstand zahlreicher wissenschaftlicher Arbeiten; Zielvorstellung ist dabei die Entwicklung von Verfahren zur Erkennung eines möglichen Voranfallszustandes. Im Vordergrund steht beispielsweise die Approximation einer so genannten effektiven Korrelationsdimension, die Bestimmung der maximalen Lyapunov-Exponenten, Detektionsverfahren für Muster bei Zellularen Nichtlinearen Netzwerken, die Bestimmung der mittleren Phasenkohärenz und Verfahren zur nichtlinearen Prädiktion von EEG-Signalen. Trotz umfangreicher Bemühungen kann bis heute eine Erkennung von Anfallsvorboten mit einer Sensitivität und Spezifität, die eine automatisierte Anfallsvorhersage ermöglichen würde, noch nicht durchgeführt werden. In diesem Beitrag werden neue Ergebnisse zur Prädiktion von EEG-Signalen bei Epilepsie vorgestellt. Dabei werden Signale, welche mittels intrakranieller electrocorticographischer (ECoG und stereoelectroencephalographischer (SEEG Ableitungen registriert wurden, segmentweise analysiert. Unter der Annahme, dass sich Änderungen des Systems ,,Gehirn" als Änderungen im Prädiktor, d.h. in seinen Systemparametern widerspiegeln, könnte eine nähere Betrachtung der Prädiktoreigenschaften zu einer Erkennung von Anfallsvorboten führen.

  5. 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.

  6. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    The debate on accountability within the public sector has been lively in the past decade. Significant progress has been made in developing conceptual frameworks and typologies for characterizing different features and functions of accountability. However, there is a lack of sector specific...... adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...... that reforms can introduce new forms of accountability, change existing accountability relations or change the relative importance of different accountability forms. They may also change the dominant direction and shift the balance between different functions of accountability. We further suggest...

  7. 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.

  8. COMPUTER-ASSISTED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

    Full Text Available What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the answers. The paper approaches the issue of the support granted to the accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer, the concept of computer-assisted accounting is introduced, it has a general character and it refers to the accounting performed with the help of the computer or using the computer to automate the procedures performed by the person who is doing the accounting activity; this is a concept used to define the computer applications of the accounting activity. The arguments regarding the use of the computer to assist accounting targets the accounting informatization, the automating of the financial-accounting activities and the endowment with modern technology of the contemporary accounting.

  9. Accountability: A Mosaic Image

    Science.gov (United States)

    Turner, Teri

    1977-01-01

    The problems involved in definition, implementation and control of accountability processes are discussed. It is stated that "...emotional involvement in accountability is one of the most difficult aspects to deal with, the chief emotion being fear". (Author/RW)

  10. Keeping Books of Account

    OpenAIRE

    2009-01-01

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

  11. Culture and Accounting Practices

    Directory of Open Access Journals (Sweden)

    Carataș Maria Alina

    2017-01-01

    Besides the financial statements, rules, and calculations, the accounting also impliesprofessional reasoning, and the organizational culture promoted within the firm influences theaccounting decisions. We analyzed and identified several of accounting policies determined by thecorporate governance and organizational culture influence.

  12. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

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

  13. TIME MANAGEMENT FOR ACCOUNTANTS

    Directory of Open Access Journals (Sweden)

    Cristina Elena BIGIOI

    2016-06-01

    Full Text Available Time is money. Every accountant knows that. In our country, the taxes are changing frequently. The accountants have to update their fiscal knowledge. The purpose of the article is to find how the accountants manage their time, taking into consideration the number of fiscal declarations and the fiscal changes. In this article we present some ways to improve time management for accountants.

  14. Accounting Applications---Introduction

    OpenAIRE

    Joshua Ronen

    1980-01-01

    Introduction to special issue on accounting applications. By publishing these papers together in one issue of Management Science we wish to accomplish the dual purpose of exposing management scientists to the application of their discipline to important accounting problems and of allowing management scientists and accountants to interact in areas of research and problem-solving, thus stimulating the interest of readers who are concerned with the problems of accounting.

  15. Cash Advance Accounting: Accounting Regulations and Practices

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2012-12-01

    Full Text Available It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate, used in the assessment for reflecting in the accounting operations concerning cash advance reimbursements in a foreign currency, has on the information presented in the financial statement. Therewith, we signal some aspects from the content of the accounting regulations, with reference at defining the cash advances, meaning, and the presentation in the balance sheet of cash advances, which, in our opinion, impose clarifications.

  16. Designing account management organizations

    NARCIS (Netherlands)

    Hart, van der H.W.C.; Kempeners, M.A.

    1999-01-01

    Organizational structures of account management systems are one of the most interesting and controversial parts of account management systems, because of the variety of organizational options that are available. The main focus is on the organization of account management systems and particularly on

  17. Lo Strategic Management Accounting

    OpenAIRE

    G. INVERNIZZI

    2005-01-01

    Il saggio indaga gli aggregati informativi e gli elementi che compongono lo strategic management accounting. Sono quindi analizzate le funzioni svolte nei diversi stadi del processo di gestione strategica osservando il suo ruolo all’interno del management accounting. Infine sono approfonditi i rapporti fra i livelli della gestione strategica e lo strategic management accounting.

  18. Automated Accounting. Instructor Guide.

    Science.gov (United States)

    Moses, Duane R.

    This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…

  19. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  20. The Accounting Capstone Problem

    Science.gov (United States)

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  1. Implementing Replacement Cost Accounting

    Science.gov (United States)

    1976-12-01

    cost accounting Clickener, John Ross Monterey, California. Naval Postgraduate School http://hdl.handle.net/10945/17810 Downloaded from NPS Archive...Calhoun IMPLEMENTING REPLACEMENT COST ACCOUNTING John Ross CHckener NAVAL POSTGRADUATE SCHOOL Monterey, California THESIS IMPLEMENTING REPLACEMENT COST ...Implementing Replacement Cost Accounting 7. AUTHORS John Ross Clickener READ INSTRUCTIONS BEFORE COMPLETING FORM 3. RECIPIENT’S CATALOG NUMBER 9. TYRE OF

  2. Managerial Accounting. Study Guide.

    Science.gov (United States)

    Plachta, Leonard E.

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

  3. 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...

  4. Nuclear fuel lease accounting

    International Nuclear Information System (INIS)

    Danielson, A.H.

    1986-01-01

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

  5. Introducing a dimensioning and simulation model useful for engineering practice for the modelling/optimization of enhanced biological P elimination.; Vorstellung eines in der Ingenieurpraxis nutzbaren Bemessungs- und Simulationsmodelles zur Abbildung/Optimierung der vermehrten biologischen P-Elimination

    Energy Technology Data Exchange (ETDEWEB)

    Wichern, M.; Rosenwinkel, K.H.; Binder, M.

    1999-07-01

    The paper describes in excerpts a stationary model, suitable for engineering practice, for assessing the efficiency of enhanced biological P elimination. Adapted to the latest state of knowledge and based on only a few measuring data, it can be used to dimension or optimize existing plant. It takes into account knowledge such as the following: growth of organisms with enhanced phosphorus accumulation (PAOs) in an anoxic environment, modelling of biomass die-back in an anaerobic environment, different yield and die-back rates of PAOs and non-bioP organisms, the share of denitrifying PAOs and degradation processes through hydrolysis/fermentation. (orig.) [German] Im Rahmen dieses Beitrages wird ein in der Ingenieurpraxis anwendbares stationaeres Modell zur Abschaetzung der Leistungsfaehigkeit der vermehrten biologischen P-Elimination in Auszuegen vorgestellt, das, angepasst an neueste Erkenntnisse, auf Basis weniger Messdaten zur Bemessung sowie Optimierung von bestehenden Anlagen eingesetzt werden kann. Erkenntnisse, wie z.B. das Wachsen der vermehrt phosphorspeichernden Organismen (PAO) im Anoxischen, die Abbildung des Biomassensterbens im Anaeroben, die unterschiedlichen Ertrags- und Sterberaten von PAOs und Nicht-BioP-Organismen, der Anteil der denitrifizierenden PAOs und Abbauprozesse durch Hydrolyse/Fermentation sind im Modell beruecksichtigt. (orig.)

  6. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

    Purpose - The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the last...... four decades. Design/methodology/approach - Methodologically, the paper draws from Barthes' work on the rhetoric of images and Giddens' work on modernity. By looking at accounting software adverts, an attempt is made to investigate the image of the accountant produced by the discourse of the adverts......, and whether the image produced reflects a wide social change in society. Findings - It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person. In the 1990s, the accountant was presented as an instructed action man. However, in a recent advert...

  7. 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)

  8. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

    Full Text Available The words and phrases swop with each other and the apparent stability of a word’s meaning sometimes change in time. This explains why the generic term of accounting is used when referring to the qualities attributed to accounting,but also when it comes to organizing financial accounting function within the entity, and when referring concretely to keeping a double record with its specific means, methods and tools specific, respectively seen as a technical accounting.Speaking about the qualities of accounting, but also about the organizational form it takes, we note that there is a manifold meaning of the word accounting, which is why the purpose of this article is to demonstrate that the paradigm shift aimed at a new set of rules and if the rules changes, then we can change the very purpose of accounting.

  9. Beitraege zur Astronomiegeschichte, Band 5 (Acta Historica Astronomiae Vol. 18)

    Science.gov (United States)

    Duerbeck, H. W.; Dick, W. R.; Hamel, J.

    2003-01-01

    The 18th volume of the Acta Historica Astronomiae is at the same time the sixth collection of essays on the history of astronomy ("Beitræge zur Astronomiegeschichte, Band 6"), edited by the historians of astronomy W.R. Dick (Potsdam) and J. Hamel (Berlin). Besides a few short notices and book reviews, the book contains eight major articles, which deal with astronomical topics covering the time from the 16th to the 19th centuries. The first article by Michael Weichenhan (Berlin) deals with "the invention of the disk-shaped earth: a chapter of Copernican apologetics". The author shows that the concept of a "disc-shaped Earth" was by no means widespread in the middle ages, but restricted to the father of the church Lactantius and some adherents. Nevertheless, it was used by adherents of Copernicus to show the absurd consequences of a strictly literal biblical interpretation -- here concerning the Earth's shape, disc versus sphere, there the geocentric versus the heliocentric system. This thorough philosophical study is followed by two very short articles. "The measuring accuracy of Tycho's large sextant" by Johann Wünsch investigates O-C values of planet-star distances, as based on Tycho's observations as published in the Historia Coelestis (a compilation, which is also based on Tycho's manuscripts, and published in Regensburg in 1672). The result is that standard deviations are 80 arcseconds for Saturn and 89 arcseconds for Jupiter and Mars, an unexpectedly poor result in view of the general opinion that Tycho was famous for his precision work. "The astronomer Christoph Grienberger and the Galilei trial" by Franz Daxecker deals with a Jesuit astronomer who was both the disciple and successor of the mathematician-astronomer Christopher Clavius at the Collegium Romanum. While he was inclined to Galilei early on, he was forced to propagate Aristotelian doctrine. The brief article is very concise, but extremely tiresome to read (3 pages of pure text are embellished by

  10. Medienkompetenz und E-Portfolios für die Sekundarstufe I – ein Weg zur Medienbildung

    Directory of Open Access Journals (Sweden)

    Bernhard Ertl

    2015-06-01

    Full Text Available Medienkompetenz und digital literacy gehören inzwischen zu den Schlüsselkompetenzen und sind ein Teil der Medienbildung von Kindern und Jugendlichen. Medienbildung und/oder die dazu gehörigen Kompetenzen werden jedoch in Lehrplänen oft unterschiedlich verortet und definiert. Hierbei stellt sich die Frage, inwieweit kompetenzorientiertes Lernen den Ansprüchen an Medienbildung gerecht wird bzw. zur Medienbildung beitragen kann. Das Projekt EUfolio implementiert E-Portfolios in verschiedenen europäischen Klassen der Sekundarstufe I und realisiert dabei einen integrativen, fächerübergreifenden Ansatz. Dieser zielt primär auf den Erwerb von Schlüsselqualifikationen, kann jedoch implizit, etwa im Rahmen des reflektierenden Lernens mit E-Portfolios, zur Medienbildung beitragen. Der Artikel charakterisiert die Konzepte der Medienkompetenz und Medienbildung und diskutiert auf Basis des Projekts Eufolio, wie kompetenzorientiertes Lernen mit E-Portfolios einen Beitrag zur Medienbildung leisten kann.

  11. S2k-Leitlinie zum Gebrauch von Präparationen zur lokalen Anwendung auf der Haut (Topika).

    Science.gov (United States)

    Wohlrab, Johannes; Staubach, Petra; Augustin, Matthias; Eisert, Lisa; Hünerbein, Andreas; Nast, Alexander; Reimann, Holger; Strömer, Klaus; Mahler, Vera

    2018-03-01

    Diese Leitlinie richtet sich an Assistenz- und Fachärzte der Dermatologie sowie an Kostenträger und politische Entscheidungsgremien. Die Leitlinie wurde im formellen Konsensusverfahren (S2k) von Dermatologen unter Einbindung von Apothekern erstellt. Die Leitlinie stellt allgemeine Aspekte der Pharmakokinetik sowie der regulatorischen Begrifflichkeiten dar. Es werden Empfehlungen zur Indikation von Magistralrezepturen sowie deren Qualitätssicherung gegeben. Die Bedeutung der galenischen Grundlagen und die Problematik bei einer Substitution gegeneinander verschiedener Grundlagen werden dargestellt. Die Leitlinie umfasst Kriterien zur Auswahl einer adäquaten Grundlage sowie spezifische Aspekte zur Therapieplanung. Die Leitlinie gibt Empfehlungen zum Management bei Unverträglichkeiten gegenüber Bestandteilen der Grundlagen oder Hilfsstoffe. © 2018 The Authors | Journal compilation © Blackwell Verlag GmbH, Berlin.

  12. Renewable energies in Germany. Data on the development in 2016; Erneuerbare Energien in Deutschland. Daten zur Entwicklung im Jahr 2016

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2017-03-15

    The Working Group on Renewable Energy Statistics (AGEE-Stat), which regularly evaluates the use of renewable energies on behalf of the German Federal Ministry of Economics and Energy, has made an initial assessment of the development of renewable energies in Germany on the basis of available, mostly provisional data of 2016. The present background paper describes the previous findings for the areas of electricity, heat and transport, supplemented by figures on economic significance as well as on emission reductions through renewable energies. [German] Die Arbeitsgruppe Erneuerbare Energien-Statistik (AGEE-Stat), die im Auftrag des Bundesministeriums fuer Wirtschaft und Energie regelmaessig die Nutzung der erneuerbaren Energien bilanziert, hat auf der Grundlage verfuegbarer, zumeist vorlaeufiger Daten eine erste Abschaetzung zur Entwicklung der erneuerbaren Energien in Deutschland im Jahr 2016 erstellt. Das vorliegende Hintergrundpapier beschreibt die bisherigen Erkenntnisse fuer die Bereiche Strom, Waerme und Verkehr, ergaenzt um Zahlen zur wirtschaftlichen Bedeutung sowie zur Emissionsvermeidung durch erneuerbare Energien.

  13. Accounting organizing development tendencies

    Directory of Open Access Journals (Sweden)

    G.I. Lyakhovich

    2017-12-01

    Full Text Available The development of accounting takes place under the influence of many factors. The study pays special attention to the impact of technological determinants on the process of organizing accountin. The carried-out analysis of scientists’ works allowed to determine the principal tendencies in the development of accounting organizing; these tendencies were expanded taking into account the development of technologies and innovations. It was found out the particular element, which undergo changes in the organization of accounting and the factors that prevent their further development for every tendency (the use of cloud technologies; a wide use of expert systems; a social media strategy in accounting; mobility among accounting personnel; outsourcing of accounting services, Internet things. The paper substantiates the shifts in functional duties of an accountant (the exclusion of data recording and intensification of analytical functions as a result of application of modern information and computer technologies. It was established that the amounts of accountants’ work with primary instruments will be reduced taking into account the possibilities of automatic preparation of such documents. The author substantiates the importance of the good knowledge in the field of information technologies while training accountants.

  14. Emerging accounting trends accounting for leases.

    Science.gov (United States)

    Valletta, Robert; Huggins, Brian

    2010-12-01

    A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.

  15. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

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

  16. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often......, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...

  17. The Harmonization of Accounting

    Directory of Open Access Journals (Sweden)

    Hajnal Noémi

    2017-11-01

    Full Text Available The development and configuration of the regulatory framework of the accounting systems in Romania and Hungary took place in different ways. Among the reasons for the diversities in these countries’ accounting systems, the following can be certainly mentioned: different purposes of taxation, legal structure, the accountancy’s connection with the corporate law and family law, diversification on corporate financing policy, and cultural heterogeneity. Both countries quickly caught up with the international accounting harmonization standards. The adaptation of the international accounting standards has many advantages and disadvantages; these have been discussed in several previous researches. This paper aims at comparing the Romanian and Hungarian states’ accounting regulations from the early 1990s, which were implemented in order to harmonize the states’ accountancy regulations with the international standards, and their impact on the economy, based on secondary analysis.

  18. Klinische Studie zur Messung der Dimensionsstabilität von digitalen Ganzkieferabformungen und die Entwicklung einer neuen Messmethode

    OpenAIRE

    Kuhr, Fabian

    2016-01-01

    Digitale Abformungen mit intraoralen Scannern haben klinisch bereits bewiesen, dass sie einzelne Zähne detail- und dimensionsgenau aufnehmen und in dieser Hinsicht eine Alternative zur konventionellen zahnärztlichen Abformung bieten können. Ob dies klinisch auch mit dem Scannen gesamter Zahnreihen möglich ist, wurde bislang nicht untersucht. Sowohl für konventionelle wie auch für digitale Abformungen gibt es keine In-vivo-Studie, die eine Methode zur Überprüfung der dimensionsgetreuen Übertra...

  19. Harmonisation of agricultural accounting

    OpenAIRE

    Jaroslav Sedláček

    2007-01-01

    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 ...

  20. Accounting for carbon

    OpenAIRE

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

    2010-01-01

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

  1. Millennium Challenge Account

    National Research Council Canada - National Science Library

    Tarnoff, Curt

    2008-01-01

    .... foreign aid initiative. The Millennium Challenge Account (MCA) provides assistance through a competitive selection process to developing nations that are pursing political and economic reforms in three areas...

  2. Indications for surgical resection of benign pancreatic tumors; Indikationen zur chirurgischen Therapie benigner Pankreastumoren

    Energy Technology Data Exchange (ETDEWEB)

    Isenmann, R.; Henne-Bruns, D. [Chirurgische Universitaetsklinik, Klinik fuer Allgemein-, Viszeral- und Transplantationschirurgie, Ulm (Germany)

    2008-08-15

    Benign pancreatic tumors should undergo surgical resection when they are symptomatic or - in the case of incidental discovery - bear malignant potential. This is the case for the majority of benign pancreatic tumors, especially for intraductal papillary mucinous neoplasms or mucinous cystic adenomas. In addition, resection is indicated for all tumors where preoperative diagnostic fails to provide an exact classification. Several different operative techniques are available. The treatment of choice depends on the localization of the tumor, its size and on whether there is evidence of malignant transformation. Partial duodenopancreatectomy is the oncological treatment of choice for tumors of the pancreatic head whereas for tumors of the pancreatic tail a left-sided pancreatectomy is appropriate. Middle pancreatectomy or duodenum-preserving resection of the pancreatic head is not a radical oncologic procedure. They should only be performed in cases of tumors without malignant potential. (orig.) [German] Die Indikationsstellung zur Resektion benigner Pankreastumoren ist gegeben, wenn es sich um einen symptomatischen Tumor handelt oder - bei einem Zufallsbefund - um einen Tumor mit Potenzial zur malignen Entartung. Dies besteht bei der Mehrzahl der benignen Pankreastumoren, insbesondere bei der intraduktalen papillaeren muzinoesen Neoplasie (IPMN) oder muzinoesen Zystadenomen. Operativer Abklaerung beduerfen auch Tumoren, die unter Ausschoepfung aller diagnostischer Moeglichkeiten nicht eindeutig klassifizierbar sind. An chirurgischen Therapieverfahren stehen verschiedene Techniken zur Verfuegung. Die Wahl des Verfahren haengt von der Groesse und Lokalisation des Tumors ab und von der Frage, ob eine maligne Entartung bereits stattgefunden hat. Das onkologisch korrekte Standardresektionsverfahren bei Tumoren des Pankreaskopfes ist die partielle Duodenopankreatektomie, bei Tumoren des Pankreasschwanzes die Pankreaslinksresektion. Eine segmentale Resektion des

  3. Prüfungen zur Beurteilung der Brandgefahr; Anleitung für die Aufstellung von Anforderungen und Prüfbestimmungen zur Beurteilung der Brandgefahr von elektrotechnischen Erzeugnissen; 1-2: Anleitung für Bauelemente der Elektronik; Identisch mit IEC 60695-1-2, Ausgabe 1982

    CERN Document Server

    Deutsches Institut für Normung. Berlin

    1986-01-01

    Prüfungen zur Beurteilung der Brandgefahr; Anleitung für die Aufstellung von Anforderungen und Prüfbestimmungen zur Beurteilung der Brandgefahr von elektrotechnischen Erzeugnissen; 1-2: Anleitung für Bauelemente der Elektronik; Identisch mit IEC 60695-1-2, Ausgabe 1982

  4. Prüfungen zur Beurteilung der Brandgefahr; Beispiele für Verfahren zur Beurteilung einer Brandgefahr und für die Auslegung von Ergebnissen; 3.1: Kennwerte der Verbrennung und Übersicht über Prüfverfahren zu ihrer Ermittlung; Identisch mit IEC 60695-3-1, Ausgabe 1982

    CERN Document Server

    Deutsches Institut für Normung. Berlin

    1986-01-01

    Prüfungen zur Beurteilung der Brandgefahr; Beispiele für Verfahren zur Beurteilung einer Brandgefahr und für die Auslegung von Ergebnissen; 3.1: Kennwerte der Verbrennung und Übersicht über Prüfverfahren zu ihrer Ermittlung; Identisch mit IEC 60695-3-1, Ausgabe 1982

  5. Egypt`s potential for geothermal energy use and underground storage of thermal energy; Moeglichkeiten zur Nutzung geothermischer Energie und zur unterirdischen thermischen Energiespeicherung in Aegypten

    Energy Technology Data Exchange (ETDEWEB)

    Abbas, A M; Sanner, B; Knoblich, K [Giessen Univ. (Germany). Inst. fuer Angewandte Geowissenschaften

    1997-12-01

    Egypt belongs to the arid to extremely arid zone. Hot springs or wells are chiefly distributed over the areas of the Golf of Suez shoreline, along the Red Sea coast and in the Bahariya, Dakhla and Kharga oasis in the Western Desert. The Red Sea with it`s branches into the Gulf of Suez and the Gulf of Aqaba/Jordan valley is the northern end of the East African Rift, which is tectonically active and yields further south known geothermal resources (e.g. in Kenya). Thus, a relatively high het flow zone exists on the eastern border of the Gulf of Suez, on Sinai peninsula. The hot springs of Ayun Musa, Hammam Faraon and El Sokhna are located there. Hammam Faroun is the hottest spring in Egypt with water temperature of approx. 70 C. This paper compiles previous studies from Egypt to elucidate the geothermal potential of Egypt and opportunities to make use of it. (orig.) [Deutsch] Aegypten gehoert zur ariden bis extrem ariden Zone. Heisse Quellen oder erbohrte heisse Waesser finden sich hauptsaechlich entlang der Kueste des Golfs von Suez und des Roten Meeres, sowie in den Oasen Bahariya, Dakhla und Kharga in der westlichen Wueste. Das Rote Meer mit seinen Verzweigungen in den Golf von Suez und in den Golf von Akaba/Jordangraben bildet den noerdlichen Abschluss des Ostafrikanischen Grabensystems, das tektonisch sehr aktiv ist und weiter suedlich (z.B. in Kenia) bekannte geothermische Ressourcen bietet. Eine Zone mit hohem geothermischen Waermefluss befindet sich dementsprechend auch am oestlichen Rand des Golfs von Suez, der zur Halbinsel Sinai gehoehrt. Hier werden die heissen Quellen von Ayun Musa, Hammam Faraon und El Sokhna angetroffen. Hammam Faraon ist die heisseste Quelle Aegyptens mit Wassertemperaturen von etwa 70 C. Die vorliegende Arbeit versucht, einige fruehere Studien aus Aegypten zusammenzufassen und das geothermische Potential Aegyptens mit den Moeglichkeiten seiner Nutzung aufzuzeigen. (orig.)

  6. Cash Advance Accounting: Accounting Regulations and Practices

    OpenAIRE

    Aristita Rotila

    2012-01-01

    It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate...

  7. Accounting as an Engine

    DEFF Research Database (Denmark)

    Revellino, Silvana; Mouritsen, Jan

    2015-01-01

    This paper explores the relationships between calculative practices and innovative activities. It investigates how calculative practices such as accounting develop knowledge that functions as an engine (MacKenzie, 2006) for innovation. This is an attempt at exploring the role of accounting through...

  8. Accounting Faculty Internships

    Directory of Open Access Journals (Sweden)

    Jill Christopher

    2013-06-01

    Full Text Available Accounting professionals, business college accrediting bodies, and even accounting academics themselves acknowledge that there is a disconnect between academe and the rigors and requirements of the accounting profession. Among the suggestions proposed in the literature to reduce this gap is the faculty internship, where accounting faculty members work within the field as accountants. Heretofore, individual case studies report benefits of such internships that accrue to a variety of stakeholder groups beyond just the faculty intern and include the academic institution, students, and accounting profession through faculty internships. This research seeks wider support for these benefits. This descriptive study involved surveying a sample of accounting faculty members to get their opinions about the benefits and drawbacks of faculty internships, and to determine the level of use of faculty internships in accounting. In all, 128 usable responses were obtained, representing a 14.6% response rate. The results of this study reveal that although most faculty members acknowledge the benefits cited in the literature, too few take advantage of faculty internships.

  9. Computerizing the Accounting Curriculum.

    Science.gov (United States)

    Nash, John F.; England, Thomas G.

    1986-01-01

    Discusses the use of computers in college accounting courses. Argues that the success of new efforts in using computers in teaching accounting is dependent upon increasing instructors' computer skills, and choosing appropriate hardware and software, including commercially available business software packages. (TW)

  10. Ghana : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting and auditing practices within the context of the Ghana institutional framework to ensure the quality of corporate financial reporting. The accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. Various weaknesses were identified in the laws and regula...

  11. 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

  12. Georgia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

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

  13. Towards ecosystem accounting

    NARCIS (Netherlands)

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

    2015-01-01

    Ecosystem accounting is an emerging field that aims to provide a consistent approach to analysing environment-economy interactions. One of the specific features of ecosystem accounting is the distinction between the capacity and the flow of ecosystem services. Ecohydrological modelling to support

  14. Accountability: Brand L.

    Science.gov (United States)

    Lessinger, Leon M.

    Effective accountability always involves four essential elements: Knowledge of what is required, knowledge of who is responsible to whom, knowledge of how to be successful, and knowledge of the consequences of not being successful. The movement in education now called accountability has added the additional requirement that educators stipulate the…

  15. Internet accounting dictionaries

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

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

  16. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  17. Deterrents to Accountability.

    Science.gov (United States)

    Hencley, Stephen P.

    This speech assesses potential deterrents to the implementation of accountability in education. The author divides these deterrents into (1) philosophical-ideological; humanist-behaviorist conflicts, individuality versus "techno-urban fascism," and accountability systems tied to the achievement of cognitive objectives at the lower end of Bloom's…

  18. Public Accountancy Handbook.

    Science.gov (United States)

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  19. 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…

  20. Testgütekriterien des Fragebogens AnMS-Sport zur Erfassung des Anschlussmotivs im Sportkontext

    DEFF Research Database (Denmark)

    Elbe, Anne-Marie; Krippl, Martin; Melzer, Marcus

    2013-01-01

    , the questionnaire shows satisfactory Cronbach’s alpha. Construct validity is shown through correlations with two general questionnaires to measure the affiliation motive (Krippl, Itemanalytische Untersuchungen zur Selbstbeschreibung von Emotion und Motivation, 1999; Teubel, Eine deutsche Übersetzung der Mehrabian......In this paper the test control criteria of the sport-specific Affiliation Motives Scale-Sport are reported. Theoretical background for the development of the scale is the affiliation motive, which is composed of the two factors “hope for affiliation”and “fear of rejection” (Mehrabian and Ksionzkys...

  1. Heat recovery in sewage sludge gasification systems; Waermerueckgewinnung bei Anlagen zur Klaerschlammvergasung

    Energy Technology Data Exchange (ETDEWEB)

    Lamp, P.; Reichel, A.; Ziegler, F. [Bayerisches Zentrum fuer Angewandte Energieforschung e.V. (ZAE Bayern), Abt. Energieumwandlung und -speicherung, Garching (Germany)

    1996-12-31

    Using the example of a pilot plant for sewage sludge gasification by the Noell conversion process, the potential for energy optimisation is described. The goals of development are twofold: First, the process stages must be optimized so as to minimize energy consumption and secondly, all options for energy use and energy must be utilized. (orig) [Deutsch] Anhand einer Pilotanlage zur Klaerschlammvergasung nach dem NOELL-Konversionsverfahren sollen Moeglichkeiten der energetischen Optimierung beispielhaft aufgezeigt werden. Ziel muss es sein, zum einen die Verfahrensschritte auf einen moeglichst geringen Energiebedarf hin zu optimieren und zum anderen Moeglichkeiten der Waermeverschiebung und -rueckgewinnung soweit wie moeglich auszunutzen. (orig)

  2. Heat recovery in sewage sludge gasification systems; Waermerueckgewinnung bei Anlagen zur Klaerschlammvergasung

    Energy Technology Data Exchange (ETDEWEB)

    Lamp, P; Reichel, A; Ziegler, F [Bayerisches Zentrum fuer Angewandte Energieforschung e.V. (ZAE Bayern), Abt. Energieumwandlung und -speicherung, Garching (Germany)

    1997-12-31

    Using the example of a pilot plant for sewage sludge gasification by the Noell conversion process, the potential for energy optimisation is described. The goals of development are twofold: First, the process stages must be optimized so as to minimize energy consumption and secondly, all options for energy use and energy must be utilized. (orig) [Deutsch] Anhand einer Pilotanlage zur Klaerschlammvergasung nach dem NOELL-Konversionsverfahren sollen Moeglichkeiten der energetischen Optimierung beispielhaft aufgezeigt werden. Ziel muss es sein, zum einen die Verfahrensschritte auf einen moeglichst geringen Energiebedarf hin zu optimieren und zum anderen Moeglichkeiten der Waermeverschiebung und -rueckgewinnung soweit wie moeglich auszunutzen. (orig)

  3. Zur Interaktion von Genotyp und Ernährung bei Darmkrebs

    OpenAIRE

    Behrends, Thomas

    2013-01-01

    Ziel dieser Arbeit war es, sowohl die Auswirkungen einer veränderten Selenversorgung über die Nahrung als auch die Rolle des zentralen Transport- und Speicherproteins für Selen (Selenoprotein P, SepP) auf die intestinale Tumorigenese tierexperimentell zu untersuchen. Eine gestörte SepP-Expression, führte zur Ausbildung größerer Tumore. Durch eine Steigerung der Selenversorgung über die Nahrung eine signifikante Reduktion von Tumoranzahl und Gesamttumorfläche erzielt werden. Hierzu wurde den ...

  4. Anwendung stabiler Isotope zur Beschreibung des mikrobiellen Abbaus organischer Schadstoffe in kontaminierten Aquiferen

    OpenAIRE

    Vieth, Andrea

    2003-01-01

    Der mikrobielle in-situ Abbau organischer Schadstoffe ist mit einer Änderung der Isotopenverhältnisse (12C/13C; H/D) verbunden. Das Ausmaß der Isotopenfraktionierung ist abhängig von der initialen biochemischen Reaktion und variiert mit der Größe des Substratmoleküls bzw. der Anzahl der Kohlenstoff- bzw. Wasserstoffatome. Für die Anwendung dieses Isotopenkonzepts zur Beschreibung des mikrobiellen Abbaus von Schadstoffen im Grundwasser muss ausgeschlossen werden können, dass andere Prozesse ei...

  5. Digital announcements from data carrier exchange to telecommunication; Digitale Ausschreibungen; vom Datentraegeraustausch zur Telekommunikation

    Energy Technology Data Exchange (ETDEWEB)

    Markert, H. [MW Software GmbH, Koeln (Germany)

    1995-12-31

    In chapter 7 of the anthology about building control digital announcements are described ranging from data carrier exchange to telecommunication. The following aspects are discussed: Exchange of texts and prices as well of service lists and offers, telecommunication software, costs of communication, comparison of paper, disk and telecommunication. (BWI) [Deutsch] Kapitel 7 des Sammelbandes ueber Building Control ist dem Thema der digitalen Ausschreibung gewidmet, reichend vom Datentraegeraustausch zur Telekommunikation. In diesem Zusammenhang wird auf folgende Themen eingegangen: Austausch von Texten und Preisen sowie von Leistungsverzeichnissen und Angeboten; Telekommunikations-Software; Kosten der Kommunikation sowie Vergleich Papier - Diskette - Telekommunikation. (BWI)

  6. The step from the project control to long-distance control; Von der Projekt- zur Fernkontrolle

    Energy Technology Data Exchange (ETDEWEB)

    Kaelin, W. [Ingenieurbuero Werner Kaelin, Schwyz (Switzerland)

    1995-12-31

    In chapter 8 of the anthology about building control the extension from project control to long-distance control is described. The following aspects are discussed: guidelines (operating concept, task anthology), project (implementation, control, documentation), realisation (initiation, example), operation (regional co-operation, characteristic numbers). (BWI) [Deutsch] Kapitel 8 des Sammelbandes ueber Building Control ist dem Ausbau von der Projekt- zur Fernkontrolle gewidmet. In diesem Zusammenhang werden folgende Themen angesprochen: Vorgaben (Betriebskonzept, Pflichtenheft), Projekt (Umsetzung, Kontrolle, Dokumentation), Ausfuehrung (Inbetriebsetzung, Beispiel); Betrieb (regionaler Zusammenschluss, Kennzahlen). (BWI)

  7. Zusammenarbeit, Sichtbarkeit, Einbindung und Effizienz : Fallstudie zur Verwendung interaktiver Whiteboards an einem Gymnasium in Deutschland

    OpenAIRE

    Passey, Donald

    2017-01-01

    Dieser Bericht bietet einen Überblick über die Ergebnisse einer einjährigen Studie, die an einer deutschen Schule (Gymnasium) in einer Stadt in Nordrhein-Westfalen (NRW) durchgeführt wurde. Während ein Forschungsschwerpunkt auf dem Thema „Zusammenarbeit“ lag, erforderte auch die Planung und Durchführung der Studie gemeinsame Anstrengungen: Die Schule hatte ihren Anteil an der Implementation interaktiver Whiteboards; SMART Technologies stellte Ausrüstung und technische Unterstützung zur Verfüg...

  8. Die muslimische Gemeinschaft Rumäniens: der Weg einer Elite zur marginalisierten Minderheit

    OpenAIRE

    Kahl, Thede

    2005-01-01

    Die Siedlungsgeschichte der Muslime auf dem Territorium des heutigen Rumäniens geht in das 13. Jahrhundert zurück. Durch verstärkte Einwanderung von Turkmenen und Tataren konnten sich im Laufe der folgenden Jahrhunderte Regionen mit muslimischer kultureller Dominanz ausbilden. Aufgrund der Kolonisierungspolitik der osmanischen Sultane im Laufe des 14.-16. Jahrhunderts erhöhte sich Zahl der Muslime ständig, da sie sowohl aus dem Norden des Schwarzen Meeres als auch aus dem Süden (Kleinasien) Z...

  9. Sprechkompetenz im DaF-Unterricht an Slowenischen Gymnasien: von der Theorie zur Praxis

    Directory of Open Access Journals (Sweden)

    Andreja Retelj

    2016-12-01

    Full Text Available Es liegt auf der Hand, dass Fremdsprachenkenntnisse aufgrund der wachsenden Globalisierung stets an Bedeutung gewinnen. Über eine hochentwickelte Fremdsprachenkompetenz zu verfügen, ist in der heutigen Gesellschaft fast zur Selbstverständlichkeit geworden. Durch die wachsenden wirtschaftlichen Kontakte gewinnt vor allem die mündliche Kommunikation immer mehr an Bedeutung und die Erwartungen an Fremdsprachenlernende, in verschiedenen Sprachsituationen mündlich schnell und angemessen kommunizieren zu können, nehmen aus diesem Grund ständig zu.

  10. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

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

  11. Particularities of farm accounting

    Directory of Open Access Journals (Sweden)

    Lapteș, R.

    2012-01-01

    Full Text Available Nowadays, agriculture has become one of the most important fields of activity, significant funds being allotted within the EU budget to finance the European agriculture. In this context, organising the accounting of economic entities which carry out their activity in the agricultural sector has acquired new meanings. The goal of the present study is to bring into the light the particularities of the farm accounting on two levels: on the one hand, from the perspective of the international accounting referential and, on the other hand, in compliance with the national accounting regulations. The most important conclusion of this work is that, in post-1990 Romania, no interest was further manifested for the refinement of aspects specific to farm accounting.

  12. Central Accountability System (CLAS)

    International Nuclear Information System (INIS)

    Hairston, L.A.

    1991-01-01

    The Central Accountability System (CLAS) is a high level accountability system that consolidates data from the site's 39 material balance areas (MBA) for reporting to Westinghouse Savannah River Company (WSRC) management, Department of Energy (DOE) and the Nuclear Materials Management and Safeguards System (NMMSS) in Oak Ridge, TN. Development of the system began in 1989 and became operational in April, 1991. The CLAS system enhances data accuracy and accountability records, resulting in increased productivity and time and cost savings. This paper reports that the system is in compliance with DOE Orders and meets NMMSS reporting requirements. WSRC management is provided with the overall status of the site's nuclear material inventory. CLAS gives WSRC a leading edge in accounting technology and enhances good accounting practices

  13. Enantioselektivität und Isotopendiskriminierung - Zur Analytik von 1,2-Propandiol und 4-Hydroxy-2,5-dimethyl-3(2H)-furanon (Furaneol)

    OpenAIRE

    Hartlieb, Ariane

    2009-01-01

    Aussagekräftige Methoden zur Authentizitätsbewertung sind unerlässlich, um so-wohl einen fairen Handel als auch das Vertrauen der Verbraucher in die Qualität von Lebensmitteln zu gewährleisten. Das Ziel dieser Arbeit war es, anhand der Parameter 'Enantioselektivität' und 'Iso-topendiskriminierung' Methoden zur Authentizitätskontrolle von Schaumweinen und Erdbeeren, beides Produkte mit einem vergleichsweise hohen Handelswert, zur Verfügung zu stellen. Um unmittelbare Anwendbarkeit in der Praxi...

  14. Uses of continuous measuring techniques for optimizing the operation of municipal sewage treatment plants; Einsatzmoeglichkeiten kontinuierlicher Messtechnik zur Betriebsoptimierung kommunaler Klaeranlagen

    Energy Technology Data Exchange (ETDEWEB)

    Wedi, D [Vermicon AG, Muenchen/Braunschweig (Germany)

    1998-12-31

    Three different optimization measures are briefly discussed, each of which was carried out with the support of continuous measurements: efforts to enhance the sedimentation performance of a final sedimentation tank, investigations to establish the nitrification performance of an existing plant, and measurements permitting optimized parametrization of the complex control of a new sewage treatement plant. (orig./SR) [Deutsch] Es werden drei verschiedene Optimierungsmassnahmen kurz erlaeutert, die jeweils mit Unterstutzung kontinuierlicher Messungen erfolgten: Arbeiten zur Verbesserung der Sedimentationsleistung eines Nachklaerbeckens, Untersuchungen zur besseren Nachrechnung der Nitrifikationskapazitaet einer bestehenden Anlage und Messungen zur optimierten Parametrierung einer komplexeren Regelung einer neuen Klaeranlage. (orig./SR)

  15. Medien – Generationen – Wissen. Überlegungen zur medienpädagogischen Forschung – dargestellt am Beispiel der Frage nach dem Weltwissen globaler Mediengenerationen

    Directory of Open Access Journals (Sweden)

    Theo Hug

    2017-07-01

    Full Text Available Mit den aktuellen gesellschaftlichen, technologischen und politischen Entwicklungen haben sich neue Fragen und Aufgabenbereiche für die Medienpädagogik ergeben. Diese werden im vorliegenden Beitrag skizziert, wobei in Abgrenzung von traditionellen Auffassungen für ein weiteres Verständnis von Medienpädagogik argumentiert wird. Die Erweiterung des thematischen Horizonts wird anhand einer Pilotstudie zur Frage des Weltwissens von Mediengenerationen exemplarisch verdeutlicht. Abschließend werden einige Überlegungen zur Medienkompetenz, der Problematik diesbezüglicher Verkürzungen und deren Stellenwert im Lichte des „medial turn“ zur Diskussion gestellt.

  16. Uses of continuous measuring techniques for optimizing the operation of municipal sewage treatment plants; Einsatzmoeglichkeiten kontinuierlicher Messtechnik zur Betriebsoptimierung kommunaler Klaeranlagen

    Energy Technology Data Exchange (ETDEWEB)

    Wedi, D. [Vermicon AG, Muenchen/Braunschweig (Germany)

    1997-12-31

    Three different optimization measures are briefly discussed, each of which was carried out with the support of continuous measurements: efforts to enhance the sedimentation performance of a final sedimentation tank, investigations to establish the nitrification performance of an existing plant, and measurements permitting optimized parametrization of the complex control of a new sewage treatement plant. (orig./SR) [Deutsch] Es werden drei verschiedene Optimierungsmassnahmen kurz erlaeutert, die jeweils mit Unterstutzung kontinuierlicher Messungen erfolgten: Arbeiten zur Verbesserung der Sedimentationsleistung eines Nachklaerbeckens, Untersuchungen zur besseren Nachrechnung der Nitrifikationskapazitaet einer bestehenden Anlage und Messungen zur optimierten Parametrierung einer komplexeren Regelung einer neuen Klaeranlage. (orig./SR)

  17. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

    ... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...

  18. When accounting was economics

    Directory of Open Access Journals (Sweden)

    Mieczysław Dobija

    2015-04-01

    Full Text Available The presented considerations and reflections aim to search for the beginning of accounting in terms of both ideas and procedures that make up a system that is operative in practice. The thesis that the economic calculus and procedures forming an accounting system have existed since the beginnings of civilization seems to be sufficiently justified. It should, however, be recognized that there was an initial activation period of civilization processes. Research has led to the conclusion that it was accounting for labor, not capital, that served communities from their beginnings. However, on the basis of theory, labor and capital are two related categories and both lead to double-entry, which is a characteristic feature of accounting. In the days before the creation of writing, tokens were used for thousands of years for recording and accounting purposes, being a useful tool in maintaining balance in the socio-economic system. The development of city-states and the emergence of writing techniques have improved the system by replacing token records on clay tablets. The dominance of labor accounting continued until the eleventh century BC, to the dark ages. Contemporary accounting, although geared more to the measurement of capital and its changes in the economic processes, still continues to operate according to the old paradigm and is focused on inputs in their historical cost perspective.

  19. 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.

  20. Accounting for productivity

    DEFF Research Database (Denmark)

    Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

    2009-01-01

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

  1. Integrated material accountancy system

    International Nuclear Information System (INIS)

    Calabozo, M.; Buiza, A.

    1991-01-01

    In this paper we present the system that we are actually using for Nuclear Material Accounting and Manufacturing Management in our UO 2 Fuel Fabrication Plant located at Juzbado, Salamanca, Spain. The system is based mainly on a real time data base which gather data for all the operations performed in our factory from UO 2 powder reception to fuel assemblies shipment to the customers. The accountancy is just an important part of the whole integrated system covering all the aspects related to manufacturing: planning, traceability, Q.C. analysis, production control and accounting data

  2. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

    This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.

  3. Environmental accounting and statistics

    International Nuclear Information System (INIS)

    Bartelmus, P.L.P.

    1992-01-01

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

  4. Beyond safety accountability

    CERN Document Server

    Geller, E Scott

    2001-01-01

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

  5. IRBA SERIES : Accounting In Japan

    OpenAIRE

    Arai, Kiyomitsu

    1994-01-01

    Preface / Legal and Conceptual Framework of Accounting in Japan / Setting Accounting Standards in Japan - The American Influence and The Present Status / Accounting Education and Profession in Japan / The International Harmonization of Accounting Standards / The Accounting Standard Setting in Japan and Its Responses to International Accounting Standards / Selected Bibliography for Accounting in Japan

  6. Von neuen Geschäftsideen zur gelebten Digitalisierung in Utility 4.0 - das Integrierte Geschäftsmodell

    Science.gov (United States)

    Doleski, Oliver D.

    Die Energiewirtschaft benötigt neue, digitale Geschäftsmodelle. Gegenwärtig folgt auf Liberalisierung und Energiewende die nächste Stufe einer weitreichenden Bereinigung des Versorgungsmarktes. Digitalisierung und Dezentralisierung sind heute in aller Munde und verlangen nach neuen Produkten und Dienstleistungen. Dabei wirken die immensen Herausforderungen einer digitalen Energiewelt wie Beschleuniger für die Transformation im Versorgungssektor und tragen damit zur breiten Etablierung von Utilities 4.0 bei. Dieser Entwicklungsprozess vollzieht sich mithilfe unterschiedlicher Methoden zur Realisierung neuer Geschäftsideen. Allerdings greifen die gängigen Konzepte zur Entwicklung von Geschäftsmodellen gerade im Hinblick auf die Berücksichtigung komplexer, unbeständiger Rahmenbedingungen und spezifischer Anforderungen der digitalen Energiewelt mitunter zu kurz. Vor diesem Hintergrund wird das auf dem ganzheitlichen St. Galler Management-Konzept beruhende Integrierte Geschäftsmodell iOcTen als geeignetes Instrumentarium zur Geschäftsmodellentwicklung vorgestellt. Neben der Modellbeschreibung unterstützt ein intuitiv verständlicher Leitfaden den Praktiker bei der Transformation vom klassischen Versorgungsunternehmen zum digitalen Energiedienstleistungsunternehmen.

  7. [Heinz von zur Mühlen. Das Bürgertum Fordert Blut. Ein Bolschewistiches Flugblatt von 1918] / Paul Kaegbein

    Index Scriptorium Estoniae

    Kaegbein, Paul

    2007-01-01

    Arvustus: Heinz von zur Mühlen. Das Bürgertum Fordert Blut. Ein Bolschewistiches Flugblatt von 1918. In : Ostseeprovinzen, baltische Staaten und das Nationale. Münster : LIT, 2005, lk. 403-414. 1918. aastast pärit lendlehest, mille käekirja järgi otsustades on kirjutanud Viktor Kingissepp

  8. [Heinz von zur Mühlen. Paul Johansen und die Sogenannten Undeutschen in Reval/Tallinn] / Paul Kaegbein

    Index Scriptorium Estoniae

    Kaegbein, Paul

    2008-01-01

    Arvustus: Heinz von zur Mühlen. Paul Johansen und die Sogenannten Undeutschen in Reval/Tallinn. - Nordosteuropa als Geschichtsregion. Helsinki : Aue-Stiftung :; Lübeck : Schmidt-Römhild, 2006. lk. 103-111. Paul Johanseni lähim töökaaslane kirjeldab teose "Deutsch und Undeutsch im mittelalterlichen und frühneuzeitlichen Reval" valmimist

  9. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

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

  10. Individuals Account Review

    National Research Council Canada - National Science Library

    Scott, Donald

    2004-01-01

    .... This report was commissioned by Navy Personnel Command (NPC) to: (1) review and analyze the IA to determine if current accounting methods accurately capture the number of personnel included in the IA; (2...

  11. Nuclear material accounting handbook

    International Nuclear Information System (INIS)

    2008-01-01

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

  12. Whole of Government Accounts

    DEFF Research Database (Denmark)

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

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

  13. Valuation and creative accounting

    Directory of Open Access Journals (Sweden)

    Maria Madalina VOINEA

    2014-06-01

    Full Text Available This paper deals with the economic and financial valuation, that is the only type of valuation, based on a diagnosis and expertise, which has as objective to establish the market value of elements, whether goods or businesses, being a "orientation tool" for the economic operators on the market. There are specific means to measure value but there are also some mechanisms that can influence the value obtained, from the category of creative accounting. Creative accounting occurs due to human intervention and even the most advanced accounting systems are not able to do this due to the lack of reasoning. There must be also assumed that it is possible that these creative accounting techniques may be caused by a simple mistake and not necessarily with the intention of manipulating the financial results and reports. The aim of the paper is to see how specific element valuation can influence the general one, namely the value of a company.

  14. PLACING ACCOUNTING AMONG SCIENCES

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2013-12-01

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

  15. Species accounts. Chapter 4

    Science.gov (United States)

    Margaret K. Trani; W. Mark Ford; Brian R., eds. Chapman

    2007-01-01

    Narrative accounts for each species are presented by several authors in a consistent format to convey specific information relative to that mammal. The orders are arranged phylogenetically; families and species are arranged alphabetically to facilitate finding a particular species.

  16. Automated Analysis of Accountability

    DEFF Research Database (Denmark)

    Bruni, Alessandro; Giustolisi, Rosario; Schürmann, Carsten

    2017-01-01

    that the system can detect the misbehaving parties who caused that failure. Accountability is an intuitively stronger property than verifiability as the latter only rests on the possibility of detecting the failure of a goal. A plethora of accountability and verifiability definitions have been proposed...... in the literature. Those definitions are either very specific to the protocols in question, hence not applicable in other scenarios, or too general and widely applicable but requiring complicated and hard to follow manual proofs. In this paper, we advance formal definitions of verifiability and accountability...... that are amenable to automated verification. Our definitions are general enough to be applied to different classes of protocols and different automated security verification tools. Furthermore, we point out formally the relation between verifiability and accountability. We validate our definitions...

  17. Management accounting for hospitals

    African Journals Online (AJOL)

    information for further analysis within the medical fraternity, often predominantly for ... account for the various aspects from a financial perspective. The divide between ... decision-making, which enhances health care delivery. To succeed, the ...

  18. Nanotechnology and accounting issues

    OpenAIRE

    Abedalqader Rababah

    2017-01-01

    Nanotechnology is a new advanced technology used in the industry. This study conducted an investigation on the literature and highlighted the accounting issues which related to the implement of nanotechnology, especially the change of cost structure and expected solutions for the increasing of indirect costs which need more accurate allocation to the unit of products. Also, this study investigated on the future expected accounting risks for using nanotechnology. Finally, this study will open ...

  19. The marketization of accountancy

    OpenAIRE

    Picard, Claire-France

    2015-01-01

    The 1980s were marked by the introduction of marketing expertise into the accounting field as an influential area of knowledge. Previously disregarded and even formally forbidden by the profession, marketing initiatives became essential for the advancement of an increasingly profit-centered practice. Within just a few years, marketing became an obligatory passage point within accountancy in order to attract and maintain clientele, recruit qualified staff, and retain competent employees. Based...

  20. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

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

    2015-01-01

    We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...

  1. Verification Account Management System (VAMS)

    Data.gov (United States)

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

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

    NARCIS (Netherlands)

    Schillemans, Thomas

    2015-01-01

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

  3. Identifikationsverfahren zur Analyse von EEG-Signalen bei Epilepsie mit Reaktions-Diffusions Netzwerken

    Science.gov (United States)

    Gollas, F.; Tetzlaff, R.

    2007-06-01

    Partielle Differentialgleichungen des Reaktions-Diffusions-Typs beschreiben Phänomene wie Musterbildung, nichtlineare Wellenausbreitung und deterministisches Chaos und werden oft zur Untersuchung komplexer Vorgänge auf den Gebieten der Biologie, Chemie und Physik herangezogen. Zellulare Nichtlineare Netzwerke (CNN) sind eine räumliche Anordnung vergleichsweise einfacher dynamischer Systeme, die eine lokale Kopplung untereinander aufweisen. Durch eine Diskretisierung der Ortsvariablen können Reaktions-Diffusions-Gleichungen häufig auf CNN mit nichtlinearen Gewichtsfunktionen abgebildet werden. Die resultierenden Reaktions-Diffusions-CNN (RD-CNN) weisen dann in ihrer Dynamik näherungsweise gleiches Verhalten wie die zugrunde gelegten Reaktions-Diffusions-Systeme auf. Werden RD-CNN zur Identifikation neuronaler Strukturen anhand von EEG-Signalen herangezogen, so besteht die Möglichkeit festzustellen, ob das gefundene Netzwerk lokale Aktivität aufweist. Die von Chua eingeführte Theorie der lokalen Aktivität Chua (1998); Dogaru und Chua (1998) liefert eine notwendige Bedingung für das Auftreten von emergentem Verhalten in zellularen Netzwerken. Änderungen in den Parametern bestimmter RD-CNN könnten auf bevorstehende epileptische Anfälle hinweisen. In diesem Beitrag steht die Identifikation neuronaler Strukturen anhand von EEG-Signalen durch Reaktions-Diffusions-Netzwerke im Vordergrund der dargestellten Untersuchungen. In der Ergebnisdiskussion wird insbesondere auch die Frage nach einer geeigneten Netzwerkstruktur mit minimaler Komplexität behandelt.

  4. Vertebroplasty in the treatment of back pain; Vertebroplastie zur Therapie des Rueckenschmerzes

    Energy Technology Data Exchange (ETDEWEB)

    Trumm, C.G.; Jakobs, T.F.; Zech, C.J.; Weber, C.; Reiser, M.F.; Hoffmann, R.T. [Klinikum Grosshadern der Ludwig-Maximilians-Universitaet, Institut fuer Klinische Radiologie, Muenchen (Germany)

    2006-06-15

    Beitrag sollen Indikationsstellung, periinterventionelle Bildgebung, Technik und klinische Ergebnisse der PVP dargestellt werden. Gemaess dem ''Interdisziplinaeren Konsensuspapier zur Vertebro- und Kyphoplastie'' der deutschen Fachgesellschaften sowie den Leitlinien der CIRSE aus dem Jahr 2005 werden die aktuellen Richtlinien zur Durchfuehrung der PVP erlaeutert. Die Ergebnisse einer eigenen Studie werden Komplikationsraten und klinischen Ergebnissen in der Literatur gegenuebergestellt. Die Indikation zur PVP besteht bei schmerzhaften osteoporotischen WKF und Wirbelkoerperosteolysen durch Metastasen und das multiple Myelom. Absolute Kontraindikationen sind v. a. asymptomatische WKF, eine Beschwerdelinderung unter medikamentoeser Therapie, therapierefraktaere Koagulopathien, Allergien gegen Zementbestandteile und aktive Infektionen. Zur Abschaetzung des Frakturalters, Ausschluss anderer Schmerzursachen und Beurteilung der Wirbelkoerperhinterkante sind vor der PVP eine MRT bzw. CT indiziert. Eine qualitativ hochwertige mono- oder biplanare Fluoroskopie - moeglichst in Kombination mit der CT(-Fluoroskopie) - sind bei der PVP erforderlich, um das Risiko von Zementleckagen zu minimieren. Bei 86-92% der Patienten wird durch die PVP eine deutliche Schmerzreduktion (mittlere Abnahme von 6,1 Punkten [VAS]) erreicht. Eine eigene Studie mit 58 behandelten Patienten (mittlerer Beobachtungszeitraum 323+/-99 Tage) zeigte in 77% der Faelle eine deutliche Beschwerdelinderung (-5,7 Punkte [VAS]). Die PVP ermoeglicht bei akutem und chronischem Rueckenschmerz durch osteoporotische WKF und tumorbedingte Osteolysen eine sichere und effektive minimalinvasive Therapie zur Stabilisierung und Schmerzreduktion. (orig.)

  5. Studies on agglomeration of colloidal suspensions in an alternating electric field; Untersuchungen zur Agglomeration kolloidaler Suspensionen im elektrischen Wechselfeld

    Energy Technology Data Exchange (ETDEWEB)

    Mueller, M. [Inst. fuer Mechanische Verfahrenstechnik und Mechanik, Univ. Karlsruhe (Germany); Loeffler, F. [Inst. fuer Mechanische Verfahrenstechnik und Mechanik, Univ. Karlsruhe (Germany)

    1996-07-01

    Colloidal solutions contain particles in the {mu}m range whose agglomeration and coagulation is of interest for certain applications. `Electrocoagulation` means that in an electric field droplets or particles in a disperse phase have higher kinetic energy so that the probability of overcoming repulsive forces and of forming bigger aggregates will increase. The electrocoagulation technique is applied for emulsion cracking of water-in-oil systems (desalination and dewatering of petroleum, petroleum cracking) and, in some cases, also for cracking oil-in-water systems. Removal of colloidal solids from aqueous solution during electrochemical waste water treatment is often carried out with the aid of dissolving aluminium or iron electrodes. The authors describe experiments in which the flow of an electric current, which would cause the electrodes to dissolve, was to be prevented. An alternating field was to induce oscillation of the particles, i.e. relative motion of the particles with respect to each other. (orig./SR) [Deutsch] Kolloidale Loesungen enthalten Partikel im {mu}m-Bereich. In manchen Bereichen ist deren Agglomeration bzw. Koagulation von Interesse. Unter dem Begriff der Elektrokoagulation versteht man im allgemeinen das Phaenomen, dass in einem elektrischen Feld Tropfen oder Partikel in einer dispersen Phase eine hoehere kinetische Energie besitzen, und dadurch die Wahrscheinlichkeit zur Ueberwindung von Abstossungskraeften und zur Bildung groesserer Aggregate steigt. Das Verfahren der Elektrokoagulation wird bisher zur Emulsionsspaltung von Wasser/Oel-Systemen (Entsaltzung und Entwaesserung von Erdoel/Erdoelspaltung) und z.T. auch zur Spaltung von Oel/Wasser-Systemen eingesetzt. Zur Entfernung kolloidaler Feststoffe aus waessrigen Loesungen bei der elektrochemischen Aufarbeitung von Abwasser wird haeufig mit sich aufloesenden Aluminium- oder Eisenelektroden gearbeitet. In den im folgenden dargestellten Untersuchungen sollte ein Stromfluss durch die

  6. Accounting for the environment.

    Science.gov (United States)

    Lutz, E; Munasinghe, M

    1991-03-01

    Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.

  7. Four-dimensional data assimilation as a method for coupling two meteorological model systems of different scales; Vierdimensionale Datenassimilation als Methode zur Kopplung zweier verschiedenskaliger meteorologischer Modellsysteme

    Energy Technology Data Exchange (ETDEWEB)

    Wilms-Grabe, W.

    2001-10-01

    A method of coupling two meteorological models of different scales must meet certain requirements: First, even a big difference in resolution between the two models must not produce disturbances in the smaller-scale model. This means that most nesting approaches are unfit for the purpose. The method presented here is not limited to meteorological models. It can be enhanced without much difficulty to dispersion models taking account of chemical atmospheric reactions, as e.g. in the CTM of the EURAD model or in DRAIS as an enhancement of the KAMM version. [German] Das Ziel dieser Arbeit bestand in der Entwicklung eines geeigneten Kopplungsverfahrens zweier verschiedenskaliger meteorologischer Modelle, das in einem Ein-Weg-Nesting dem kleinerskaligen Modell ermoeglicht, sowohl instationaere superskalige Verhaeltnisse als auch modellinterne kleinraeumige Prozesse miteinander zu verbinden. Im Rahmen des Projektes TFS mussten hierbei entscheidende Bedingungen an das Kopplungsverfahren gestellt werden. Allen voran darf vor allem ein auch grosser Unterschied in der Aufloesung der beiden verschiedenskaligen Modelle keine kuenstlichen Stoerungen im kleinerskaligen Modell produzieren. Somit scheiden die sonst ueblichen Nestingansaetze fuer diesen Fall aus. Das Verfahren ist derart konzipiert, dass es sich nicht auf rein meteorologische Modelle beschraenkt. Eine Ausweitung auf Ausbreitungsmodelle unter Beruecksichtigung chemischer Reaktionen in der Atmosphaere, wie sie etwa im CTM des EURAD-Modells oder im DRAIS als Erweiterung der KAMM-Version zur Verfuegung stehen, stellt keinen allzu grossen Schritt mehr dar. (orig.)

  8. Variations of electric power and district heat supply in a city with 300,000 inhabitants; Varianten zur Strom- und Fernwaermeversorgung einer 300 000-Einwohner Stadt

    Energy Technology Data Exchange (ETDEWEB)

    Huevel, B.

    1997-12-31

    After the end of the regulation in 1997 which demanded the use of German coal, the municipal public utility will have several possibilities to substitute its own energy generation. Several variations are compared with each other taking into account technical and economic aspects. The variations are the continued operation of coal fuelled cogeneration power plant, the installation of a gas turbine with waste heat boiler to achieve a combined cycle power generation or the contribution to a large combined cycle power plant of the regional public utility. The comparison ends with the decision for one variation. The electric power and heat supply of the city of Karlsruhe is used as an example for the comparison. (orig./AKF) [Deutsch] Nach dem Auslaufen der Einsatzverpflichtung von deutscher Steinkohle 1997 eroeffnen sich dem kommunalen Versorgungsunternehmen verschiedene Moeglichkeiten, die Eigenerzeugung zu substituieren. Unter technischen und wirtschaftlichen Aspekten werden dazu Varianten gegenuebergestellt, wie Weiterbetrieb eines kohlebefeuerten Heizkraftwerkes mit Importkohle, Installation einer Gasturbine mit Abhitzekessel zur Realisierung eines GuD-Prozesses oder Beteiligung an einer grossen GuD des Regionalversorgers. Die Gegenueberstellung endet mit der Entscheidung fuer eine Variante. Die Strom- und Waermeversorgung der Stadt Karlsruhe wird als Beispiel fuer die Betrachtung verwendet. (orig./AKF)

  9. Axel Schildt, Detlef Siegfried: Deutsche Kulturgeschichte. Die Bundesrepublik von 1945 bis zur Gegenwart. München u.a.: Carl Hanser Verlag 2009.

    Directory of Open Access Journals (Sweden)

    Pascal Eitler

    2010-07-01

    Full Text Available Der vorliegende Band liefert einen überaus perspektivenreichen und umfassend kontextualisierten Überblick zur Kulturgeschichte der Bundesrepublik Deutschland. Sozial- und politikhistorischen Untersuchungsfeldern widmen sich die Autoren dabei ebenso eingehend wie medien- und konsum- oder körper- und geschlechtergeschichtlichen Fragestellungen. Durchgehend auf dem Stand der neueren Forschung rücken sie dabei den Zeitraum zwischen Ende der 1950er und Mitte der 1980er Jahre ins Zentrum ihres Interesses. Notgedrungene Verkürzungen können den Eindruck dieser Pionierleistung nicht trüben.The volume at hand provides an overview of the cultural history of the Federal Republic of Germany that is exceedingly rich in perspectives and extensively contextualized. The authors devote themselves to social and political fields of study equally as well as to historical questions related to media and consumerism or body and gender. They focus their interest on the time period between the end of the 1950s and the middle of the 1980s, while consistently taking the most recent research into account. That they sometimes must abbreviate their findings does not damage the positive opinion of this pioneering study.

  10. Untersuchungen zur Expansion, funktionellen Charakterisierung und kontinuierlichen Bereitstellung von Hepatocyten für die Anwendung in bioartifiziellen Leberunterstützungssystemen

    OpenAIRE

    Iding, Kai

    2001-01-01

    Der vollständige Funktionsverlust der Leber kann in der modernen Medizin bisher nur durch den Austausch des funktionsuntüchtigen gegen ein gesundes Organ, d.h. durch eine Lebertransplantation behandelt werden. Da es jedoch weit mehr transplantationsbedürftige Patienten gibt als geeignete Spenderorgane zur Verfügung stehen, gibt es weltweite Anstrengungen zur Entwicklung alternativer Behandlungsmethoden. Nach bisherigem wissenschaftlichen Erkenntnisstand ist die bioartifizielle Leberunterst...

  11. Energy report for Bavaria, 1996/97. Data on the development of the Bavarian energy industry, with an energy balance; Energiebericht Bayern 1996/97. Daten zur Entwicklung der bayerischen Energiewirtschaft mit Energiebilanz

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-04-01

    The report presents the energy balance for Bavaria and provides information on: Bavarian energy industry; structure and development of primary and end-use energy consumption; situation and development of energy sources (electricity, gas, mineral oil, coal, district heating). (orig.) [Deutsch] Der Bericht enthaelt die Energiebilanz Bayern fuer das Berichtsjahr und bietet Informationen zur Energiewirtschaft in Bayern, zur Struktur und Entwicklung des Primaer- und Endenergieverbrauchs und zur Situation und Entwicklung bei den einzelnen Energietraegern (Elektrizitaet, Gas, Mineraloel, Kohle, Fernwaerme). (orig.)

  12. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

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

    2015-01-01

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

  13. Generational Accounting in Iran

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-09-01

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

  14. International Business Cycle Accounting

    OpenAIRE

    Keisuke Otsu

    2009-01-01

    In this paper, I extend the business cycle accounting method a la Chari, Kehoe and McGrattan (2007) to a two-country international business cycle model and quantify the effect of the disturbances in relevant markets on the business cycle correlation between Japan and the US over the 1980-2008 period. This paper finds that disturbances in the labor market and production efficiency are important in accounting for the recent increase in the cross-country output correlation. If international fina...

  15. Global Account Management

    DEFF Research Database (Denmark)

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

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

  16. Accounting for Organizational Innovations

    DEFF Research Database (Denmark)

    Waldorff, Susanne Boch

    2013-01-01

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

  17. Accounting for Fetal Origins

    DEFF Research Database (Denmark)

    Dalgaard, Carl-Johan Lars; Hansen, Casper Worm; Strulik, Holger

    2017-01-01

    The Fetal Origins hypothesis has received considerable empirical support, both within epidemiology and economics. The present study compares the ability of two rival theoretical frameworks in accounting for the kind of path dependence implied by the Fetal Origins Hypothesis. We argue that while...

  18. Narrative accounting disclosures

    NARCIS (Netherlands)

    Aerts, Walter; Clubb, C.; Imam, S.

    2015-01-01

    Narrative accounting disclosures are an integral part of the corporate financial reporting package. They are deemed to provide a view of the company “through the eyes of management”. The narratives represent management's construal of corporate events and are largely discretionary. Research in

  19. Account 1983-84

    International Nuclear Information System (INIS)

    1984-01-01

    Account prepared pursuant to section 3 (4) of the Radiological Protection Act 1970 of the receipts and payments of the National Radiological Protection Board for the year ended 31st March 1984; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 149 of 1983-84). (U.K.)

  20. Professional Capital as Accountability

    Science.gov (United States)

    Fullan, Michael; Rincón-Gallardo, Santiago; Hargreaves, Andy

    2015-01-01

    This paper seeks to clarify and spells out the responsibilities of policy makers to create the conditions for an effective accountability system that produces substantial improvements in student learning, strengthens the teaching profession, and provides transparency of results to the public. The authors point out that U.S. policy makers will need…

  1. Essays in Financial Accounting

    NARCIS (Netherlands)

    T. Jiao (Tao)

    2009-01-01

    textabstractThis dissertation aims to contribute to the literature about the quality of accounting information by investigating its interaction with institutional factors (i.e., their external environment) in which firms operate, such as industry and stock exchange. The research topics of this

  2. Social accounting in Albania

    Directory of Open Access Journals (Sweden)

    Gentiana Filipi

    2014-03-01

    Full Text Available Social accounting is the process of communicating the social and environmental effects of organizations economic actions to particular interest groups within society and to society at large. This research paper is focused on the concepts of social and environmental accounting, viewed as an important part of the Albanian policy preparation for European Union integration. Presently, however, the EU notion of corporate engagement and Social accounting is still a new concept in the region. The paper aims to reveal the Albanian reality, as a country with strong aspiration toward EU. For this purpose we have analysed the main initiatives and projects implemented in the region and in Albania aimed at developing corporate social responsibility (CSR. This paper examines the applicable and relevant paragraphs of the global financial reporting standards (IFRS. The relevant paragraphs for environmental accounting have been analyzed in relation to the environmental financial reporting. We believe that this research may serve as a starting point for further studies on this topic. This paper concludes that social and environmental reporting practices are increasing day by day in the region. In Albania the awareness of CSR and how it can be applied is still quite low, perceived mainly as an opportunity to adopt international standards and engage in environmental protection. Hence we believe that improvements in quality of environmental financial reporting are required.

  3. 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,…

  4. 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…

  5. 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…

  6. Making Accounting Tutorials Enjoyable

    Science.gov (United States)

    Bargate, Karen

    2018-01-01

    This paper emanates from a case study which focussed on 15 Managerial Accounting and Financial Management (MAFM) students' "enjoyment" of learning MAFM in an 18-week Writing Intensive Tutorial (WIT) programme. Interactive Qualitative Analysis (IQA) was used for the research design and as a data analysis tool. Following IQA protocols…

  7. Decentralisation, managerialism and accountability:

    DEFF Research Database (Denmark)

    Robinson, Sarah

    2015-01-01

    on the people inside an Australian state education administration during the time when the organisation was being restructured. It examines how decentralisation, managerialism and accountability result in the loss of professional expertise. This study contributes to the literature on the neo...

  8. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  9. Activity Fund Accounting.

    Science.gov (United States)

    Cool, David W.

    1983-01-01

    Addresses the need of school districts in many states to decide on an appropriate mingling of centralization and decentralization in the operation of activity funds. Argues for analysis of activity fund operation through a breakdown into such major components as policy, the accounting system, and reporting and auditing. (JBM)

  10. The Limits of Accountability.

    Science.gov (United States)

    Bailey, Stephen K.

    This discussion, presented at the Regent's Trustees' Conference, February 1973, reviews the limits of accountability in higher education. Managerial efficiency is suggested to assist in eliminating educational and financial waste. This, however, is the secondary concept emphasized. The primary emphasis indicates the legitimacy of the claims that a…

  11. Consumption growth accounting

    NARCIS (Netherlands)

    Dietzenbacher, Erik; de Groot, Olaf J.; Los, Bart

    The methodology in this paper combines an input-output structural decomposition approach with the supply-side perspective of mainstream growth accounting. In explaining the intertemporal change in consumption per worker, three sets of effects are distinguished. First, contributions due to several

  12. STAR facility tritium accountancy

    International Nuclear Information System (INIS)

    Pawelko, R. J.; Sharpe, J. P.; Denny, B. J.

    2008-01-01

    The Safety and Tritium Applied Research (STAR) facility has been established to provide a laboratory infrastructure for the fusion community to study tritium science associated with the development of safe fusion energy and other technologies. STAR is a radiological facility with an administrative total tritium inventory limit of 1.5 g (14,429 Ci) [1]. Research studies with moderate tritium quantities and various radionuclides are performed in STAR. Successful operation of the STAR facility requires the ability to receive, inventory, store, dispense tritium to experiments, and to dispose of tritiated waste while accurately monitoring the tritium inventory in the facility. This paper describes tritium accountancy in the STAR facility. A primary accountancy instrument is the tritium Storage and Assay System (SAS): a system designed to receive, assay, store, and dispense tritium to experiments. Presented are the methods used to calibrate and operate the SAS. Accountancy processes utilizing the Tritium Cleanup System (TCS), and the Stack Tritium Monitoring System (STMS) are also discussed. Also presented are the equations used to quantify the amount of tritium being received into the facility, transferred to experiments, and removed from the facility. Finally, the STAR tritium accountability database is discussed. (authors)

  13. MATERIAL CONTROL ACCOUNTING INMM

    Energy Technology Data Exchange (ETDEWEB)

    Hasty, T.

    2009-06-14

    Since 1996, the Mining and Chemical Combine (MCC - formerly known as K-26), and the United States Department of Energy (DOE) have been cooperating under the cooperative Nuclear Material Protection, Control and Accounting (MPC&A) Program between the Russian Federation and the U.S. Governments. Since MCC continues to operate a reactor for steam and electricity production for the site and city of Zheleznogorsk which results in production of the weapons grade plutonium, one of the goals of the MPC&A program is to support implementation of an expanded comprehensive nuclear material control and accounting (MC&A) program. To date MCC has completed upgrades identified in the initial gap analysis and documented in the site MC&A Plan and is implementing additional upgrades identified during an update to the gap analysis. The scope of these upgrades includes implementation of MCC organization structure relating to MC&A, establishing material balance area structure for special nuclear materials (SNM) storage and bulk processing areas, and material control functions including SNM portal monitors at target locations. Material accounting function upgrades include enhancements in the conduct of physical inventories, limit of error inventory difference procedure enhancements, implementation of basic computerized accounting system for four SNM storage areas, implementation of measurement equipment for improved accountability reporting, and both new and revised site-level MC&A procedures. This paper will discuss the implementation of MC&A upgrades at MCC based on the requirements established in the comprehensive MC&A plan developed by the Mining and Chemical Combine as part of the MPC&A Program.

  14. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

    ... Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office... Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards... development of an amendment to Cost Accounting Standard (CAS) 416 regarding the use of the term ``catastrophic...

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

    Science.gov (United States)

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

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

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

    OpenAIRE

    Turková, Lenka

    2009-01-01

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

  17. Evaluation of accountability measurements

    International Nuclear Information System (INIS)

    Cacic, C.G.

    1988-01-01

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

  18. New catalysts for photocatalytic cleaning of waste water; Neue Katalysatoren zur photokatalytischen Abwasserreinigung

    Energy Technology Data Exchange (ETDEWEB)

    Lindner, M [Inst. for Solarenergieforschung GmbH, Hannover (Germany); Bahnemann, D [Inst. for Solarenergieforschung GmbH, Hannover (Germany); Hirthe, B [Sachtleben Chemie, Duisburg (Germany); Griebler, W D [Sachtleben Chemie, Duisburg (Germany)

    1994-11-01

    Cleaning of polluted ground and waste water meets with particular problems where the group of halogenated hydrocarbons is concerned, which are not, or not readily, to be biologically degraded by conventional techniques. As an alternative technique to waste water cleaning, a method known as photocatalysis was proposed some years ago, which removes the organic pollutants by oxidation at semiconductor particles exposed to a light source. The article reports on a newly developed photocatalyst with distinctly enhanced pollutant degradation efficiency. (orig./EF) [Deutsch] Besondere Schwierigkeiten bei der Reinigung verschmutzter Grund- und Abwaesser bereitet die Gruppe der halogenierten Kohlenwasserstoffe, die sich nicht oder nur schwer auf herkoemmliche Weise biologisch abbauen lassen. Als alternative Technik zur Abwasserreinigung wurde vor einigen Jahren die sogenannte Photokatalyse vorgeschlagen, bei der die organischen Schadstoffe durch Oxidation an belichteten Halbleiterteilchen entfernt werden. Nachfolgend wird ueber einen neu entwickelten Photokatalysator berichtet, mit dessen Hilfe eine deutliche Steigerung der Effektivitaet des photokatalytischen Schadstoffabbaus gelingt. (orig./EF)

  19. Total balance of biogenic fuels for thermal uses; Ganzheitliche Bilanzierung verschiedener biogener Festbrennstoffe zur thermischen Nutzung

    Energy Technology Data Exchange (ETDEWEB)

    Becher, S.; Kaltschmitt, M. [Stuttgart Univ. (Germany). Inst. fuer Energiewirtschaft und Rationelle Energieanwendung (IER)

    1996-12-31

    In this situation of unfavourable energy price levels, the use of biogenic fuels for power supply can be recommended only if it serves to reduce environmental pollution. Against this background and on the basis of a primary energy balance, the authors attempted a total balance of selected enfironmental effects (global heating and acidification potential) of biomass use as compared to fossil fuel combustion. (orig) [Deutsch] ie Nutzung biogener Festbrennstoffe zur Energienachfragedeckung ist bei dem gegenwaertigen unguenstigen Energiepreisniveau nur dann zu rechtfertigen, wenn es durch die Biomassenutzung zu einer Reduzierung der energiebedingten Umwelteffekte kommt. Vor disem Hintergrund werden ausgehend von der Primaerenergiebilanz ausgewaehlte Umwelteffekte (d.h. das Treibhaus- und das Versauerungspotential) einer Biomassenutzung im Vergleich zu einer Nutzung fossiler Energietraeger ganzheitlich bilanziert. Die wesentlichen Ergebnisse werden zusammengefasst und interpretiert. (orig)

  20. Investigations of pollutant migration using lysimeters; Untersuchungen zur Schadstoff-Migration in Lysimetern

    Energy Technology Data Exchange (ETDEWEB)

    Klotz, D. (ed.)

    2002-07-01

    The third GSF Lysimeter Workshop focused on pollutant migration in underground strata, i.e. the dispersion of water constituents as referred to water transport on the basis of ideal tracer investigations. [German] Der am 29./30.04.2002 stattgefundene Workshop 'Untersuchungen zur Schadstoffmigration in Lysimetern' war der dritte GSF-Lysimeterworkshop nach denen in den Jahren 1998 und 2000 veranstalteten. Nachdem in den Jahren 1998 und 2000 der Wassertransport und die Bestimmung der Sickerwassergeschwindigkeit in Lysimetern im Mittelpunkt standen, war 2002 die Schadstoffmigration im Untergrund der Schwerpunkt der Vortraege und Poster. Unter Migration wird das Ausbreitungsverhalten von Wasserinhalts-(Fremd-, Schad-)Stoffen bezogen auf den Wassertransport, bestimmt mit idealen Tracern, verstanden. (orig.)

  1. Total balance of biogenic fuels for thermal uses; Ganzheitliche Bilanzierung verschiedener biogener Festbrennstoffe zur thermischen Nutzung

    Energy Technology Data Exchange (ETDEWEB)

    Becher, S; Kaltschmitt, M [Stuttgart Univ. (Germany). Inst. fuer Energiewirtschaft und Rationelle Energieanwendung (IER)

    1997-12-31

    In this situation of unfavourable energy price levels, the use of biogenic fuels for power supply can be recommended only if it serves to reduce environmental pollution. Against this background and on the basis of a primary energy balance, the authors attempted a total balance of selected enfironmental effects (global heating and acidification potential) of biomass use as compared to fossil fuel combustion. (orig) [Deutsch] ie Nutzung biogener Festbrennstoffe zur Energienachfragedeckung ist bei dem gegenwaertigen unguenstigen Energiepreisniveau nur dann zu rechtfertigen, wenn es durch die Biomassenutzung zu einer Reduzierung der energiebedingten Umwelteffekte kommt. Vor disem Hintergrund werden ausgehend von der Primaerenergiebilanz ausgewaehlte Umwelteffekte (d.h. das Treibhaus- und das Versauerungspotential) einer Biomassenutzung im Vergleich zu einer Nutzung fossiler Energietraeger ganzheitlich bilanziert. Die wesentlichen Ergebnisse werden zusammengefasst und interpretiert. (orig)

  2. Zur Rekonstruktion einer Typologie jugendlichen Medienhandelns gemäß dem Leitbild der Triangulation

    Directory of Open Access Journals (Sweden)

    Klaus Peter Treumann

    2017-09-01

    Full Text Available Die im Folgenden dargestellten Ergebnisse sind im Rahmen des von der DFG geförderten Forschungsprojekts „Eine Untersuchung zum Mediennutzungsverhalten 12- bis 20-Jähriger und zur Entwicklung von Medienkompetenz im Jugendalter“ entstanden, das gemeinsam von Klaus Peter Treumann, Uwe Sander und Dorothee Meister geleitet wird. Das Forschungsprojekt untersucht das Medienhandeln Jugendlicher sowohl hinsichtlich Neuer als auch alter Medien. Zum einen fragen wir dabei nach den Ausprägungen von Medienkompetenz in verschiedenen Dimensionen und zum anderen konzentrieren wir uns auf die Entwicklung einer empirisch fundierten Typologie jugendlichen Medienhandelns. Methodologisch ist die Untersuchung an dem Leitbild der Triangulation orientiert und kombiniert qualitative und quantitative Zugänge zum Forschungsfeld in Form von Gruppendiskussionen, leitfadengestützten Einzelinterviews und einer Repräsentativerhebung.

  3. Simulator to evaluate and optimise driver assistance systems; Ein Simulator zur Bewertung und Optimierung von Fahrerassistenzsystemen

    Energy Technology Data Exchange (ETDEWEB)

    Locher, J. [Hella KG Hueck and Co., Paderborn (Germany); Kleinkes, M. [Hella KG Hueck and Co., Lippstadt (Germany)

    2003-07-01

    For a short time now, the L-LAB (Light-LABoratory), a joint research facility of Hella KG and the University of Paderborn, has had a simulator available which allows the evaluation of driver assistance systems and the optimisation of man-machine interfaces. It is an interactive night driver simulator, which can be used to visualise any type of headlamp beam pattern true to the original. A Smart is used as the input medium; image projection is via a 3-channel high-performance beamer projection system onto large screens. Alongside synthetic roads, there is also a digitalised course available, approx. 10 km long, the original of which is actually used by Hella as a proving ground. Road safety indicators can be recorded directly and indirectly. For example, obstacles which suddenly appear force drivers to apply the brakes. The stopping distance required can be interpreted as a direct indicator for safety. In addition, an eye tracking system is used to record the eye movements of the test subjects, which allows additional road safety indicators to be derived. Comparative investigations between the digitalised proving ground and reality allow validation of the simulator. This year, a comprehensive study will be made to optimise the man-machine interface in connection with infrared vision systems in vehicles. The advantages of simulation are not only in the economical implementation possibilities and control of the variables, but also the fact that properties of driver assistance systems can be evaluated which are not even technically possible yet in reality. The use of the simulator developed here is not limited to tests connected with the visibility of obstacles, however. Rather, it allows the investigation and evaluation of a large range of potential driver assistance systems. (orig.) [German] Dem L-LAB (Light-LABoratory), einer gemeinsamen Forschungseinrichtung der Universitaet Paderborn und der Firma Hella KG in Lippstadt, steht seit kurzer Zeit ein Simulator zur

  4. Konsensus zur Anwendung der "Tension-free Vaginal Tape" (TVT Operation bei der weiblichen Belastungsinkontinenz

    Directory of Open Access Journals (Sweden)

    Hanzal E

    2003-01-01

    Full Text Available Unter der Patronanz der Medizinischen Gesellschaft für Inkontinenzhilfe Österreich wurde im Juni 2002 in Wien die 2. Auflage eines Österreichischen Tension-free Vaginal Tape (TVT Konsensus-Meetings abgehalten. TVT ist eine neue Operationstechnik zur Behandlung der weiblichen Stressharninkontinenz, die seit 1998 in Österreich eingesetzt wird. Im Rahmen des Treffens, an dem Experten aus den Fachbereichen Urologie und Gynäkologie teilnahmen, wurde die vorhandene Fachliteratur analysiert und ein Konsensus für die präoperative Abklärung, Durchführung und postoperative Verlaufskontrolle als Basis für eine laufende Qualitätsverbesserung des Verfahrens erarbeitet, dessen Ergebnis in dem vorliegenden Papier als Leitlinie zusammengefaßt ist.

  5. ENZIAN-Klassifikation zur Diskussion gestellt: Eine neue differenzierte Klassifikation der tief infiltrierenden Endometriose

    Directory of Open Access Journals (Sweden)

    Tuttlies F

    2008-01-01

    Full Text Available Mit Einführung des ENZIAN-Scores wurde eine neue Klassifikation für die Erkrankung der Endometriose vorgestellt, die insbesondere die tief infiltrierende Endometriose mit der typischen retroperitonealen Manifestation berücksichtigt. In Anlehnung an onkologische Stadieneinteilungen wurde eine Einteilung in vier Schweregrade gewählt, die mit drei Raumachsen zur Lokalisation der Erkrankung erweitert wurden. Der ENZIAN-Score versteht sich als eine Ergänzung zu dem bekannten rAFS-System (revised American Fertility and Sterility Score, das sich lediglich auf die intraperitoneale Manifestation der Endometriose anwenden lässt. In vielen Fällen ist die rAFS-Klassifikation nur bedingt oder gar nicht geeignet, die Ausdehnung und den Schweregrad der Erkrankung darzustellen. Am Kollektiv von Patientinnen mit Darmendometriose wurde der ENZIAN- Score retrospektiv auf die klinische Wertigkeit hin untersucht und bewährte sich in der klinischen Anwendung.

  6. Die „Leipziger schule”. Zur geschichte der kirchenmusik Im 20. jahrhundert

    Directory of Open Access Journals (Sweden)

    Loos Helmut

    2013-01-01

    Full Text Available Auf die Initiative Karls Straubes ging die Gründung des Instituts für Kirchenmusik am Leipziger Konservatorium im Jahre 1921 zurück. Zusammen mit seinem Meisterschüler Günther Ramin gestaltete er über lange Jahre hinweg die Kirchenmusik in St. Thomas. Nach dem Ende des Ersten Weltkriegs gewann die Bach-Bewegung für den Protestantismus eine zentrale Bedeutung, zumal sich Leipzig als richtungsweisendes Zentrum profilierte und mit der „Ära Straube-Ramin” eine „Leipziger Schule” ausbildete. Obwohl Straube und Ramin nicht selbst komponierten, war insbesondere ihr Wirken am Konservatorium der Musik zu Leipzig wesentlich für die Bildung der „Leipziger Schule” als Erneuerungsbewegung evangelischer Kirchenmusik. In dem Artikel wird das Schicksal dieser Bestrebungen und ihrer Protagonisten während der katastrophalen ökonomischen Umstände und des anwachsenden Nationalisozialismus analysiert.

  7. 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...

  8. Account 1988-89

    International Nuclear Information System (INIS)

    1989-01-01

    Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1989 and Balance Sheet as at 31 March 1989; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons paper No. 619 of 1987-88.) (author)

  9. Managing global accounts.

    Science.gov (United States)

    Yip, George S; Bink, Audrey J M

    2007-09-01

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

  10. Nuclear fuel accounting

    International Nuclear Information System (INIS)

    Aisch, D.E.

    1977-01-01

    After a nuclear power plant has started commercial operation the actual nuclear fuel costs have to be demonstrated in the rate making procedure. For this purpose an accounting system has to be developed which comprises the following features: 1) All costs associated with nuclear fuel shall be correctly recorded; 2) it shall be sufficiently flexible to cover also deviations from proposed core loading patterns; 3) it shall be applicable to different fuel cycle schemes. (orig./RW) [de

  11. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

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

  12. Account 1988-89

    Energy Technology Data Exchange (ETDEWEB)

    1989-07-07

    Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1989 and Balance Sheet as at 31 March 1989; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons paper No. 619 of 1987-88.) (author).

  13. Account 1989-90

    Energy Technology Data Exchange (ETDEWEB)

    1990-07-20

    Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1990 and Balance sheet as at 31 March 1990; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 493 of 1988-89). (author).

  14. Sustainability, accounting and reporting

    CERN Document Server

    Balachandran, Kashi

    2011-01-01

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

  15. Iowa Community Colleges Accounting Manual.

    Science.gov (United States)

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

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

  16. Invasive procedure for clarification of pulmonary nodules; Invasive Verfahren zur Abklaerung pulmonaler Rundherde

    Energy Technology Data Exchange (ETDEWEB)

    Mahnken, A.H. [Universitaetsklinikum, Philipps-Universitaet Marburg, Klinik fuer Diagnostische und Interventionelle Radiologie, Marburg (Germany)

    2014-05-15

    The management of solitary lung nodules poses a common clinical problem and biopsy is often required. Several guidelines provide slightly different recommendations and there are no uniform recommendations regarding the ideal technique of puncture guidance (e.g. percutaneous versus bronchoscopic or thoracoscopic). Fine needle aspiration biopsy (FNA) and core biopsy are well established techniques. Both can be performed under CT and to some extent ultrasound guidance. Diagnostic accuracies of FNA and core biopsy for malignant lesions are around 95 %. Core biopsy is superior to FNA for establishing a specific diagnosis with a diagnostic yield of 81-88 % versus 17-21 %. In clinical routine practice core biopsy is the superior tool when compared to FNA. Central lesions in close proximity to bronchi may be biopsied with endobronchial ultrasound (EBUS)-guided bronchoscopy. In all other lesions percutaneous, ideally CT-guided biopsy should be the method of first choice. (orig.) [German] Solitaere Lungenrundherde stellen ein haeufiges differenzialdiagnostisches Problem dar, das oftmals mit der Bildgebung alleine nicht endgueltig zu loesen ist und eine Biopsie erfordert. Die Indikation zur Biopsie variiert zwischen den Leitlinien, und die beste Technik der Biopsie (perkutan vs. bronchoskopisch vs. thorakoskopisch) ist oftmals nicht eindeutig. Feinnadelaspirations- (FNA) und Stanzbiopsie stehen als lange etablierte Standardtechniken zur Verfuegung. Beide koennen CT- und bedingt ultraschallgesteuert durchgefuehrt werden. Die diagnostische Aussagekraft fuer die Diagnose maligner Tumoren liegt fuer beide Techniken bei 95 %. Die Stanzbiopsie ist jedoch der FNA fuer die spezifische Diagnose benigner Prozesse mit einer Genauigkeit von 82-88 vs. 17-21 % ueberlegen. Die Stanzbiopsie ist gegenueber der FNA das in der klinischen Routine ueberlegene Werkzeug. Bei sehr zentralen Herden in Nachbarschaft zu einem Bronchus kann primaer eine bronchoskopische EBUS-gesteuerte (endobronchialer

  17. Vorschrift oder Thunfisch? – Zur Langzeitverfügbarkeit von Forschungsdaten

    Directory of Open Access Journals (Sweden)

    Tim Hasler

    2013-10-01

    Full Text Available Ich mache ihm ein Angebot, das er nicht ablehnen kann.” Diese Aussage aus einem gänzlich anderen Kontext lässt sich recht treffend übertragen als Wunsch von Dienstleistern und Zweck von Dienstleistungen für Datenproduzenten im Forschungsdatenmanagement. Zwar wirkt Druck zur Datenübergabe nicht förderlich, die Eröffnung einer Option aber sehr wohl. Im vorliegenden Artikel geht es um das Verständnis der Nachhaltigkeit von Forschung und ihren Daten anhand der Erkenntnisse und Erfahrungen aus der ersten Phase des DFG-Projekts EWIG. [Fn 01] Eine Auswahl von Fallstricken beim Forschungsdatenmanagement wird anhand der Erkenntnisse aus Expertengesprächen und eigenen Erfahrungen beim Aufbau von LZA-Workflows vorgestellt. Erste Konzepte in EWIG zur Datenübertragung aus unterschiedlich strukturierten Datenquellen in die „Langfristige Domäne” werden beschrieben. "I'm gonna make him an offer he can't refuse". This quote from a completely different context can be aptly rendered as a statement of service providers as well as the purpose of services for data producers in the field of research data management. Although pressure is not the leverage of choice if you want researchers to deposit their research data in some kind of repository, offering an option does the trick quite well. In this article we present some of the concepts for sustainability of research and its data from the first phase the of the project EWIG, funded by the Deutsche Forschungsgemeinschaft. A selection of pitfalls in research data management is presented based on the findings from expert interviews and our own experiences in the construction of LTP workflows. First concepts in EWIG to transfer data from differently structured data sources into the "Permanent Domain" are described.

  18. Lehrerkooperation: theoretische reflexion über voraussetzungen zur erweiterung von kooperativität bei lehrern

    Directory of Open Access Journals (Sweden)

    Rainer Lengert

    2012-01-01

    Full Text Available Viele Bildungseinrichtungen verfolgen den Ausbau der Zusammenarbeit zwischen Lehrern, mit der Absicht, das Arbeitsklima zu pflegen und vor allem zur Verbesserung der Qualität ihres Bildungsangebotes. Allerdings bereiten die kooperativen Initiativen oft Unannehmlichkeiten, es sei denn, die Beteiligten kennen die umfangreichen Hintergründe, die höhere oder mindere Ebenen von Kooperation erleichtern oder behindern können. Diese Lücke wird im vorliegenden Artikel abgehandelt, indem neun Prämissen als Voraussetzung zur Erweiterung der Kooperation zwischen Lehrern dargestellt werden. Im Bewusstsein dieser Prämissen, ist es möglich, empirische Erforschungen künftig zu instrumentalisieren, wie auch Wege zu schaffen, Anforderungen an Lehrer und Schulen gewisser zu verwalten.Abstract Muitas instituições escolares têm aderido à busca de ampliar a cooperação entre seus professores, com a intenção de cuidar do ambiente de trabalho, mas, principalmente, de melhorar a qualidade de ensino oferecida. Porém, as iniciativas cooperativas costumam enfrentar dificuldades, sem que os envolvidos tenham conhecimento das causas amplas que impedem ou facilitam maiores ou menores níveis de cooperação. É dessa lacuna que trata o presente artigo, discutindo nove premissas que subjazem à possibilidade de ampliar a cooperação entre professores. Tendo consciência das premissas, é possível instrumentalizar futuras pesquisas empíricas, como também criar meios de gerir os requisitos que são de responsabilidade dos professores e das instituições escolares.

  19. Ein kombinierter Operationsansatz zur Therapie der rektovaginalen Endometriose auf der Basis histologischer Befunde

    Directory of Open Access Journals (Sweden)

    Köhler C

    2008-01-01

    Full Text Available Einleitung: Eine Endometriose des Septum rectovaginale kann oberflächlich dem Darm aufliegen oder die Darmwand infiltrieren. Durch bildgebende Verfahren kann jedoch präoperativ eine Infiltration des Darms weder hinreichend bestätigt noch ausgeschlossen werden, was zu einem therapeutischen Dilemma führt, da nur die Darmwand eindeutig infiltrierende Endometrioseprozesse durch eine Darmresektion behandelt werden sollten. Wir möchten ein neues Operationsverfahren vorstellen, das eine intraoperative Differenzierung zwischen einer oberflächlichen und einer infiltrativen Darmendometriose erlaubt. Patienten und Methodik: 70 Patientinnen mit rektovaginaler Endometriose wurden nach einem neu entwickelten kombinierten vaginal-laparoskopisch-abdominalen Verfahren operiert. Diese Operationsmethode wird Schritt für Schritt vorgestellt. Die Entscheidung zur Darmresektion wurde dabei allein aufgrund der intraoperativen Befunde und nicht aufgrund der präoperativen bildgebenden Diagnostik getroffen. Alle Resektate wurden standardisiert histologisch aufgearbeitet. Ergebnisse: Ob eine Darmresektion notwendig war, ließ sich intraoperativ anhand der Präparation des rektovaginalen Septums entscheiden. Daher wurden nur bei Patientinnen mit gesichertem infiltrativem Darmbefall Darmresektionen unter Erhalt des Mesointestinums durchgeführt. Weder intraoperative noch postoperative Komplikationen wie Anastomoseninsuffizienzen oder Restharnmengen traten auf. Diskussion: Die vorgestellte Operationsmethode zur Therapie der rektovaginalen Endometriose erlaubt eine exakte Diagnosestellung und präzise Therapieentscheidung bei minimaler Morbidität. Die Resektion des Darmschlauches ohne Mesoresektion ist ausreichend, da sich die Endometrioseknoten – wie histologisch bewiesen wurde – nur im ventralen Darmbereich befinden. Durch die Mesoerhaltung werden die vegetativen Funktionen des kleinen Beckens nicht beeinträchtigt.

  20. Japanese Cost Accounting Systems - analysis of the cost accounting systems of the Japanese cost accounting standard

    OpenAIRE

    Peter, Winter

    2005-01-01

    This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems of the Japanese cost accounting standard as well as a comparison to German and American cost accounting systems are conducted.

  1. CHINA ACCOUNTING REVIEW(CAR)

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

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

  2. Plan de empresa para la creación de un restaurante de comida casual argentina Punta Zur

    OpenAIRE

    Arango B., Gustavo Adolfo; Isaacs, Laura

    2011-01-01

    RESUMEN: Punta Zur, será un restaurante de comida casual dentro de la categoría de comida rápida, ubicado en Granada, Cali, que iniciará operaciones en Mayo de 2012. Los productos ofrecidos serán platos típicos del sur del continente americano, entre ellos el choripán y las brochetas (res, cerdo y pollo). También se ofrecerán acompañantes tales como papas, yucas fritas, chips de plátano y bebidas como jugos naturales, gaseosas y cervezas. En Punta Zur los clientes encontrarán un sitio en el q...

  3. The Ethics of Creative Accounting

    OpenAIRE

    Amat, Oriol; Blake, John; Dowds, Jack

    2005-01-01

    The term 'creative accounting' can be defined in a number ofways. Initially we will offer this definition: 'a processwhereby accountants use their knowledge of accounting rulesto manipulate the figures reported in the accounts of abusiness'.To investigate the ethical issues raised by creativeaccounting we will:- Explore some definitions of creative accounting.- Consider the various ways in which creative accounting can be undertaken.- Explore the range of reasons for a company's directors to...

  4. 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...

  5. Cost accounting in ECN

    International Nuclear Information System (INIS)

    Wout, E.L.; Bever Donker, J.M. van.

    1979-01-01

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

  6. Untersuchungen zur Involution der Vagina and Zervix beim Rind post partum unter Berücksichtigung der Zervix als Geburtshindernis

    OpenAIRE

    Wehrend, Axel

    2002-01-01

    Ziel der vorliegenden Arbeit war es die physiologische Involution der Zervix im Vergleich zur Vagina beim Rind während der ersten zehn Tage post partum zu charakterisieren. Weiterhin sollte durch klinische Untersuchungen an Kühen nach Dystokie und einer retrospektiven Datenauswertung von Schwergeburten unterschiedlicher Tierarten der Anteil zervikal bedingter Geburtsstockungen im Interspeziesvergleich analysiert und Einflussfaktoren auf das Auftreten dieser Dystokieform sowie Störungen in der...

  7. Neue numerische Methoden zur Bearbeitung und 3D-Interpretation von Geodaten und -modellen in interdisziplinärer Forschung

    OpenAIRE

    Menzel, Peter

    2016-01-01

    In dieser Arbeit wird gezeigt, wie Ansätze und Verfahren aus der Geoinformatik die Prozessierung und Interpretation von Daten in der Geophysik, speziell der Potentialverfahren unterstützen. Im Rahmen des BMBF-Verbundprojekts AIDA wurde für ein Untersuchungsgebiet in Norddeutschland ein 3D Untergrundmodell entwickelt. Hier wird gezeigt, wie die Modellgeometrie für die Schweremodellierung aufbereitet wurde. Anschließend wird ein hier entwickeltes Verfahren zur statistischen Abschätzung un...

  8. Zur Ätiologie und Bekämpfung der Lumpy Jaw Disease bei Kängurus

    OpenAIRE

    Asperger, Michael

    2004-01-01

    In der vorliegenden Arbeit sollten die in der veterinärmedizinischen Literatur bisher diskutierten Ursachen für LJD bei Makropoden hinsichtlich ihrer tatsächlichen Bedeutung abgeklärt und die Eignung einer formalininaktivierten, bestandsspezifischen Adsorbatvakzine zur Prophylaxe von LJD getestet werden. Da LJD eine parodontale Erkrankung darstellt, wurden auch die für Entstehung einer humanen Parodontitis prädisponierenden Faktoren mit in die Untersuchung einbezogen. Es wurden Tupferproben z...

  9. Furane, Furanone und Pyranone – ihr Beitrag zur Farbe und den antioxidativen Eigenschaften in der Maillard-Reaktion der Maltose

    OpenAIRE

    Kanzler, Clemens

    2017-01-01

    Die Maillard-Reaktion ist dafür bekannt, bei der thermischen Behandlung von Lebensmitteln neben deren organoleptischen Eigenschaften, wie Geschmack, Geruch, Textur und Farbe, auch die oxidative Stabilität zu beeinflussen. Letzteres ist auf die Bildung von komplexierenden und reduzierenden Verbindungen zurückzuführen, die antioxidativ und prooxidativ wirken können. Im Rahmen der vorliegenden Arbeit werden die antioxidativen Kapazitäten von dreizehn Maillard-Reaktionsintermediaten mit Furan-...

  10. Practical guide to more efficient use of energy in industry; Praxisleitfaden zur Foerderung der rationellen Energieverwendung in der Industrie

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-09-04

    Starting with an easily digestible explanation of fundamental concepts and terms in the field of energy and its applications, as well as the related thermodynamic principles and processes, the second chapter explains the system of energy and exergy. Chapters 3 and 4 give a comprehensive picture of current technologies and processes in energy generation and engineering, from energy applications for process heat generation through to power plants and combined and heat and power systems, fuel cells and energy generation from renewable primary sources, discussing related aspects of interest such as energy and pollutant emissions, and economic aspects. Chapter 5 is devoted to counselling and guidance for corporate energy engineering analysis and enhancement. Chapters 6 and 7 round up the comprehensive information addressing the legal aspects of procedures for licensing of energy generation and conversion systems, and the various financing instruments and schemes available for projects intended to promote more efficient use of energy. (orig./CB) [Deutsch] Ausgehend von einer anschaulichen Beschreibung grundlegender Energiebegriffe und thermodynamischer Zusammenhaenge wird im zweiten Kapitel in klarer Weise das Zusammenspiel zwischen Energie und Exergie dargestellt. Aufbauend auf diesen grundlegenden Hinweisen bieten die Kapitel 3 und 4 eine weitreichende Uebersicht der gegenwaertig zur Verfuegung stehenden Prozess- und Energietechniken. Ausgehend von Techniken zur Prozesswaermebereitstellung spannt sich der Bogen ueber Kraftanlagen und Kraft-Waerme-Kopplungssysteme bis hin zu Brennstoffzellen und regenerativen Energietechniken, wobei der Schwerpunkt der Betrachtungen auf Energie- und Emissionsaspekte sowie wirtschaftliche Randbedingungen gelegt wurde. Kapitel 5 gibt Hinweise zur Vorbereitung und Durchfuehrung energietechnischer Beratungen und Analysen auf betrieblicher Ebene. Im Anschluss an den technischen Teil dieses Leitfadens folgt in Kapitel 6 eine Erlaeuterung der

  11. Freilanduntersuchungen zur Ökologie und zum Verhalten von Trachypithecus auratus kohlbruggei (Haubenlanguren) im West-Bali-Nationalpark, Indonesien

    OpenAIRE

    Vogt, Martina

    2003-01-01

    Languren gehören zu den asiatischen Schlankaffen, die zusammen mit den afrikanischen Stummelaffen die Unterfamilie Colobinae, neben den Cercopithecinae die zweite rezente Gruppe der Cercopithecoidea, bilden. Während heute über viele Vertreter der Cercopithecinae zahlreiche Langzeitstudien zu verschiedenen Jahreszeiten und in unterschiedlichen Habitaten vorliegen, ist über die Biologie der Colobinae noch vergleichsweise wenig bekannt. Die Kenntnisse zur Lebensweise vieler Schlank- und Stummela...

  12. Zur Aktualität der identitären Ideologie : die Vordenker einer neuen rechten Internationale

    OpenAIRE

    Brumlik, Micha

    2017-01-01

    Rechtspopulistische Bewegungen machen sich zur Zeit in vielen westlichen Staaten zum Sprachrohr angeblich bisher unterdrückter Bevölkerungsgruppen und Meinungen. Die identitäre Bewegung entwickelt diesen Ansatz weiter zu einem Projekt der autoritären Staatlichkeit gegen Multikulturalismus, Islam und Einwanderung. Dabei verbindet sie ihre Kampagne für einen ethnisch geschlossen Nationalstaat mit der Kritik an der kapitalistischen Globalisierung. Mit einem Sprachduktus, der Politik emotionalisi...

  13. Accountability report - fiscal year 1997

    International Nuclear Information System (INIS)

    1998-01-01

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

  14. ENVIRONMENTAL FINANCIAL ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Oana MIHAI

    2006-01-01

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

  15. Historical Reflections on Accountability

    Directory of Open Access Journals (Sweden)

    Richard Ohmann

    2014-10-01

    Full Text Available Imagine that almost all academics think of ourselves as responsible to others, and, if pressed, might allow substitution of "accountable." Responsibility to our employers is contractual, and the professional ethos urges responsibility to students (our clients, to colleagues, and to vague but strong principles of intellectual conduct that obtain in our disciplines. The professional idea calls for responsibility to society as well: we earn our privileges not just by guarding and augmenting our special bodies of knowledge, but by undertaking to put those knowledges to work for the good of all.

  16. Total quality accounting

    Directory of Open Access Journals (Sweden)

    Andrijašević Maja

    2008-01-01

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

  17. Automated nuclear materials accounting

    International Nuclear Information System (INIS)

    Pacak, P.; Moravec, J.

    1982-01-01

    An automated state system of accounting for nuclear materials data was established in Czechoslovakia in 1979. A file was compiled of 12 programs in the PL/1 language. The file is divided into four groups according to logical associations, namely programs for data input and checking, programs for handling the basic data file, programs for report outputs in the form of worksheets and magnetic tape records, and programs for book inventory listing, document inventory handling and materials balance listing. A similar automated system of nuclear fuel inventory for a light water reactor was introduced for internal purposes in the Institute of Nuclear Research (UJV). (H.S.)

  18. Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

    Science.gov (United States)

    Machera, Robert P.; Machera, Precious C.

    2017-01-01

    There has been an outcry in commerce and industry about students who fail to perform in the accounting department due to lack of "practical accounting skills". It is from this background that the researchers were motivated to investigate the impact of a Computerised Accounting Software Curriculum that enhances an Accounting Programme. At…

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

    Science.gov (United States)

    Ramaswamy, Vinita

    2007-01-01

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

  20. Paediatric Virology as a new educational initiative: An interview with Nobelist Professor of Virology Harald zur Hausen.

    Science.gov (United States)

    Mammas, Ioannis N; Spandidos, Demetrios A

    2017-10-01

    Born in Gelsenkirchen-Buer in Germany on March 11th, 1936, Professor Harald zur Hausen, Emeritus Professor of Virology at the University of Freiburg and 2008 Nobel Prize Laureate in Physiology or Medicine for his discovery of human papillomavirus (HPV), which causes cervical cancer, believes that good knowledge of virological methods and diagnostic possibilities are an asset for all young paediatricians. Professor zur Hausen considers that the creation of an educational platform on Paediatric Virology is definitely very beneficial for young paediatricians, as this will greatly enhance their knowledge in the field of Virology. He very actively advocates the vaccination of boys for the eradication of HPV infection and emphasises that male HPV vaccination should be included into the current vaccination programmes. He would have certainly considered Dr George N. Papanicolaou (Kyme, Island of Euboea, Greece, 1883 - Miami, Florida, USA, 1962) as an excellent candidate for the Nobel Prize, stating that the contribution of Dr Papanicolaou did not find sufficient recognition in the past. In the context of the 3rd Workshop on Paediatric Virology, which will be held in Athens, Greece, on October 7th, 2017, Professor zur Hausen will give his plenary lecture on 'Paediatric Virology and Oncology: Virus persistence and the important first years of life'.

  1. The potentials of spiral CT for detection of focal liver lesions; Moeglichkeiten der Spiral-CT zur Diagnostik fokaler Leberlaesionen

    Energy Technology Data Exchange (ETDEWEB)

    Helmberger, H. [Technische Univ. Muenchen, Klinikum rechts der Iser, Inst. fuer Roentgendiagnostik (Germany); Kersting-Sommerhoff, B. [Technische Univ. Muenchen, Klinikum rechts der Iser, Inst. fuer Roentgendiagnostik (Germany); Lenz, M. [Technische Univ. Muenchen, Klinikum rechts der Iser, Inst. fuer Roentgendiagnostik (Germany); Kirsten, R. [Technische Univ. Muenchen, Klinikum rechts der Iser, Inst. fuer Roentgendiagnostik (Germany); Bautz, W. [Technische Univ. Muenchen, Klinikum rechts der Iser, Inst. fuer Roentgendiagnostik (Germany)

    1996-03-01

    Spiral CT currently is the modality of choice for all aspects of diagnostic evaluation of the liver. Optimal selection of treatment should be based inter alia on the findings obtained by spiral CT with arterial application of contrast medium, as for example S-CTA (primary liver tumors), or S-CTAP (secondary liver tumors). Ultrasonography is the major supplementing modality. In the near future, MR imaging applying liver-specific contrast-enhancing agents is expected to become an important competing technique, and further developments of interest in diagnostic imaging of the liver are in the offing: it is not yet known which technique will be the modality of choice at the onset of the 21st century. (orig.) [Deutsch] Die Spiral-CT ist zur Zeit das empfehlenswerte Verfahren fuer alle Fragen der Leberdiagnostik. Zur optimalen praetherapeutischen Beurteilung der Leber sollte die Spiral-CT mit arterieller Kontrastmittelapplikation als S-CTA (primaere Lebertumoren) bzw. S-CTAP (sekundaere Lebertumoren) durchgefuehrt werden. Der US kommt ein Stellenwert als ergaenzende Methode zu. In Zukunft wird die MRT mit leberspezifischen Kontrastmitteln ein konkurrierendes Verfahren zur Spiral-CT darstellen, wobei eine weitere interessante Entwicklung auf dem Gebiet der hepatischen Bildgebung zu erwarten ist: Das diagnostische Verfahren der Wahl fuer die Leber zu Beginn des 21. Jahrhunderts ist noch nicht definiert. (orig.)

  2. An algorithm for calculating unsteady flow with free surface; Ein Verfahren zur Berechnung instationaerer Stroemungen mit freier Oberflaeche

    Energy Technology Data Exchange (ETDEWEB)

    Janetzky, B.

    2001-07-01

    A numerical model for the transient, free surface flow is implemented in a Finite-Element program for the unsteady calculation of incompressible flow with free surface. The program is used to calculate the flow in different components of a hydraulic turbine, the Pelton turbine. The movement of the fluid with free surface is described mathematically by introducing a partial differential equation for the volume fraction. This equation is simply a transport equation for f, i.e. the volume fraction is advected with the flow in time. The equations is solved numerically. (orig.) [German] Es wird ein Verfahren zur Modellierung von veraenderlichen, freien Oberflaechen vorgestellt und in einem Finite-Elemente-Programm zur numerischen Berechnung von instationaeren, inkompressiblen Stroemungen implementiert. Die veraenderliche, freie Oberflaeche wird mit einem Volume-Of-Fluid Ansatz erfasst. Zur Approximierung der freien Oberflaeche werden stueckweise konstante oder gestufte Verlaeufe im Element angesetzt. Es werden die Eigenschaften des Verfahrens an ausgewaehlten Beispielen mit freier Oberflaeche untersucht. Das erweiterte Programm wird auf instationaere Stroemungen mit freier Oberflaeche in einer hydraulischen Maschine, der Peltonturbine, angewandt. (orig.)

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

    Directory of Open Access Journals (Sweden)

    Ivana Zubac

    2012-01-01

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

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

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

    Purpose - The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management accountant...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices....... Design/methodology/approach - The paper analyses two software adverts that were published in Chartered Institute of Management Accountants' professional journal. It uses discourse analysis to understand both the image of management accountants and the nature of the management accounting software...

  5. Role of Management Accounting in Accounting in General

    OpenAIRE

    Oleksandr Panadiy

    2015-01-01

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

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

    OpenAIRE

    Suhaiza Ismail; Nurkamariah Kasim

    2012-01-01

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

  7. Analysis of Accounting Programmes Used in Communal Accountancy

    OpenAIRE

    KANOVOVÁ, Lucie

    2013-01-01

    This thesis focuses on accounting programs of municipalities. The theoretical part deals with a characteristic of basic territorial entities, accounting of municipalities, an importance of the accounting program and criteria for a choice of the accounting software. In the practical part are results of my research about accounting programs of municipalities. Furthermore are these programmes described and after that there is chosen the best program for the village Mnich by using a multicriteria...

  8. Issues Of Managerial Accounting Methodology

    OpenAIRE

    Barulina E.V; Barulina M.S

    2012-01-01

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

  9. 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.

  10. The International Development in Accounting

    Institute of Scientific and Technical Information of China (English)

    乔志宏

    2014-01-01

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

  11. Revamping High School Accounting Courses.

    Science.gov (United States)

    Bittner, Joseph

    2002-01-01

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

  12. RCA : resource consumptions accounting

    OpenAIRE

    Valeska Rodriguez Lucas de Freitas

    2013-01-01

    Devido à grande concorrência do mercado o controle de custos passa a ser peça fundamental no auxílio à tomada de decisão quanto à redução dos custos, visando uma lucratividade maior por parte das empresas. Essa dissertação trata sobre um novo modelo de custos, o RCA – Resource Consumption Accounting, que ainda não foi adotado por nenhuma empresa. Esse novo método de custeio foi aplicado como modelo piloto em uma empresa Americana onde os resultados foram favoráveis a ele em relação aos modelo...

  13. Emission control measures for precursors of tropospheric ozone. Pt. 1 and 2; Emissionsminderungsmoeglichkeiten bei Vorlaeufersubstanzen von bodennahem Ozon. Bd. 1: Systemanalyse der Ozonminderungsmassnahmen in den USA. Bd. 2: Luftreinhaltemassnahmen in den USA zur Minderung von VOC-Emissionen aus Kleinanlagen und Produkten und Vergleich mit europaeischen Regelungen

    Energy Technology Data Exchange (ETDEWEB)

    Leclaire, T; Schiefer, C; Bergmann, S; Hrabovski, Z [Institut fuer Umwelttechnologie und Umweltanalytik e.V. (IUTA), Duisburg (Germany)

    1998-08-01

    For more than two decades now experiences of ozone reduction have been made in the USA. In many regions great efforts for VOC control are made to reduce their high ozone concentrations in ambient air that in some cases reach up to more than twice the German peak concentrations. This report places focus on small stationary sources and products, for these sources actually contribute more than half of the VOC emissions in Germany and are still not regulated under the German Immission Control Law. Therefore, main aim of this examination was to determine the major elements of VOC control strategies in the U.S. and to consider, whether strategies and measures are transferable taking into account German circumstances. Volume 1 describes the strategies and measures for ozone control in the U.S. (national) as well as in five regions with high ozone concentrations in ambient air. The authorities and responsbilities at federal, state, regional, and local levels are highlighted, legislation and different types of regulations are explained, priorities concerning VOC versus NO{sub x} related control are mentioned and the control measures on different sources for reducing VOC and NO{sub x} are summarized briefly. Volume 2 contains a detailed description of control measures for reducing VOC emissions from products and stationary sources, namely the proposed national VOC emission standards for coatings and consumer products, the California Consumer Products Regulations, the state-wide requirements for industrial and commercial sources in California and the VOC related rules of the South Coast Air Quality Management District (LA and surrounded Countries). The South Coast Rules were chosen as an example for District Rules for they were generally the most stringent because of the extreme ozone concentration in this area. Moreover, the regulations for VOC emission control in Europe concerning small stationary sources and products are mentioned. The different approaches to control VOC

  14. The AREVA integrated and sustainable concept of fatigue design, monitoring and re-assessment; AREVA FATIGUE CONCEPT - ein geschlossenes Konzept zur Verfolgung und Optimierung der auf Ermuedung basierenden Schaedigungseffekte von thermisch und mechanisch beanspruchten Kraftwerksbauteilen

    Energy Technology Data Exchange (ETDEWEB)

    Begholz, Steffen; Rudolph, Juergen [AREVA NP GmbH, Erlangen (Germany)

    2008-07-01

    Prevention of fatigue damage of components is an important topic with respect to safety and availability of a nuclear power plant. The issue of fatigue monitoring should be of primary interest throughout service life. Based on the changing general framework, i.e. planning of new plants with a projected lifetime of 60 years and the lifetime extension of existing plants AREVA is focussing R and D activities on improved detection methods. Primary objective is the realistic determination of the actual usage level of reactor components. The fatigue monitoring is supposed to enhance cost optimization and minimize inspection frequency. Fatigue monitoring should be implemented at the beginning of start-up period since the high loads during this phase introduce a significant contribution to the usage level. AREVA recommends the use of the FAMOS (fatigue monitoring system) for the assessment of the realistic transient loads and the data processing with respect to fatigue evaluation. Every 10 years the actual usage levels should be evaluated in detail according to the standards, based on measured load data. The fatigue evaluation is usually performed using finite element analyses taking into account the transient temperature loads at the component, dependent on the component demands based on elastic or elasto-plastic material behaviour. Potential problematic areas can be identified reliably. Direct measurement of fatigue damage, refined analysis concepts (short crack fracture mechanics, and ratcheting simulation) are supposed to support the concept. [German] Die Vermeidung von Ermuedungsschaeden an Komponenten der nuklearen Kraftwerkstechnik ist ein wichtiges Thema in Hinblick auf die Aufrechterhaltung der Anlagensicherheit sowie auf die Erhoehung der Verfuegbarkeit. Das Thema Ermuedungsueberwachung sollte somit waehrend der gesamten Laufzeit eines Kraftwerkes mit hoher Aufmerksamkeit verfolgt werden. Vor diesem Hintergrund und den sich aendernden Rahmenbedingungen, wie z

  15. Status reports on the development and application of acoustic emission analysis. Proceedings; Statusberichte zur Entwicklung und Anwendung der Schallemissionsanalyse. Beitraege

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2009-07-01

    This proceedings-CD comprises 20 papers presented at the 17. Kolloquium Schallemission (Acoustic Emission Colloquium) at Bad Schandau. The following subjects were discussed: 1. Acoustic emission analysis of tensile tests on standard test specimens of different wood materials; 2. Application of pattern recognition methods for damage analyses of fibre-reinforced plastics; 3. Acoustic emission analysis for measuring crack growth in finned armor steel under dynamic load; 4. Acoustic emission analysis with zonal sound location: Test objects, test results and evaluation of acoustic emission signals; 5. Acoustic emission analysis in overall fatigue testing of a wind rotor blade; 6. Laboratory methods for assessing the sensitivity of acoustic emission sensors; 7. Acoustic emission analysis in burst tests of cast aluminium casings; 8. Visualization of acoustic emission localizations; 9. Threshold-independent and complete recording of characteristics and wave forms of transient and continuous acoustic emission; 10. Characterization of wide-band acoustic emission sensors; 11. Handling of large data volumes in acoustic emission analysis, a contribution to the development of algorithms; 12. Acoustic emission analysis and ultrasonic analysis for the characterization of crack networks in saline rock. One of the papers is available as a separate record in this database. [German] Diese Tagungs-CD enthaelt 20 Vortraege, die auf dem 17. Kolloquium Schallemission in Bad Schandau gehalten wurden. Die Themen waren: 1. Schallemissionsanalyse von Zugversuchen an Standardpruefkoerpern aus unterschiedlichen Holzwerkstoffen; 2. Anwendung von Mustererkennungsverfahren zur Schadensanalyse in faserverstaerkten Kunststoffen; 3. Anwendung der Schallemissionsanalyse zur Ermittlung des Risswachstums bei schwingender Beanspruchung von geripptem Bewehrungsstahl; 4. Schallemissionspruefung mit zonaler Ortung Pruefobjekte, Pruefergebnisse und Nachbewertung von Schallemissionssignalen; 5

  16. Management accounting and its place in the accounting system

    Directory of Open Access Journals (Sweden)

    Aneliya Galinova

    2017-05-01

    Full Text Available Management accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system. The reason for this is that different authors interpreting different way of the term "management accounting". Namely the connection accounting - management creates differences in interpretation. A significant part of the authors emphasize the concept of accounting, others focus on management and the third part of it as a autonomous system. In this article we aim to establish a relationship of management accounting with other types of accountings and his place in the system of accounting.

  17. ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

    OpenAIRE

    VALENTIN IOAN UŞURELU; MIOARA MARIN (NEDELCU); ALINA ELENA DANAILĂ (ANDREI); DANIELA LOGHIN

    2010-01-01

    Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors ...

  18. Jalan Terjal Menuju Professional Accountant

    OpenAIRE

    Wardoyo, Trimanto Setyo

    2007-01-01

    To be professional accountant is not easy. The candidate has to follow some stages. He (She) has to be graduate from S1 degree majoring in accounting, completing accounting education program and passing the examination of certified public accountant.Furthermore, in order to get lisence to practice as public accountant the candidate should have practical experience equivalent to 1:500 hours. These stages could be reached only if supported by excellence academics and nonacademics capabilities.

  19. 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.

  20. Sprache als Schlüssel zur Welt: Bibliotheken und Sprach-Kitas in guter Partnerschaft

    Directory of Open Access Journals (Sweden)

    Susanne Brandt

    2017-12-01

    Full Text Available Von 2016 bis voraussichtlich 2020 wird durch das Bundesministerium für Familie, Senioren, Frauen und Jugend das Bundesprogramm „Sprach-Kitas. Weil Sprache der Schlüssel zur Welt ist“ gefördert. Es richtet sich an Kindertageseinrichtungen, die von einem überdurchschnittlich hohen Anteil von Kindern mit besonderem Bedarf an sprachlicher Bildung und Förderung besucht werden. Dabei stehen besonders die folgenden drei Zielbereiche im Fokus: alltagsintegrierte sprachliche Bildung, inklusive Bildung und Zusammenarbeit mit den Familien. An den Standorten dieser mehr als 3000 Sprach-Kitas in Deutschland gibt es nahezu überall öffentliche Bibliotheken, die als nachbarschaftliche Partnerinnen den Sprach-Kitas bei der Sprachförderung mit vielfältigen Medien und Kooperationsangeboten zur Seite stehen. Auch als Schnittstelle zwischen Kita und Familie können die Büchereien wichtige Aufgaben im Rahmen des Programms übernehmen. Die Büchereizentrale Schleswig-Holstein hat daher mit Fördermitteln des Landes und in guter Abstimmung mit den Sprachkoordinatorinnen der Kitas das Projekt „Mit Worten wachsen“ entwickelt. Der Beitrag beschreibt, welche Chancen und Herausforderungen sich durch eine solche Zusammenarbeit mit Sprach-Kitas für Bibliotheken ergeben und wie sich daraus eine lebendige interdisziplinäre Partnerschaft im Sinne der genannten Zielbereiche entwickeln lässt. Since 2016, the Federal Ministry for Family Affairs, Senior Citizens, Women and Youth has sponsored the programme “Language day-care centres. Because language is the key to the world” (Sprach-Kitas. Weil Sprache der Schlüssel zur Welt ist; this is expected to last until 2020. The programme addresses day-care facilities which are attended by an above-average number of children with special needs in their language development. The following three aims are at the centre of the programme: language education which is integrated in everyday life; education based on

  1. Report and accounts 1992

    International Nuclear Information System (INIS)

    1992-01-01

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

  2. NASA Accountability Report

    Science.gov (United States)

    1997-01-01

    NASA is piloting fiscal year (FY) 1997 Accountability Reports, which streamline and upgrade reporting to Congress and the public. The document presents statements by the NASA administrator, and the Chief Financial Officer, followed by an overview of NASA's organizational structure and the planning and budgeting process. The performance of NASA in four strategic enterprises is reviewed: (1) Space Science, (2) Mission to Planet Earth, (3) Human Exploration and Development of Space, and (4) Aeronautics and Space Transportation Technology. Those areas which support the strategic enterprises are also reviewed in a section called Crosscutting Processes. For each of the four enterprises, there is discussion about the long term goals, the short term objectives and the accomplishments during FY 1997. The Crosscutting Processes section reviews issues and accomplishments relating to human resources, procurement, information technology, physical resources, financial management, small and disadvantaged businesses, and policy and plans. Following the discussion about the individual areas is Management's Discussion and Analysis, about NASA's financial statements. This is followed by a report by an independent commercial auditor and the financial statements.

  3. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Science.gov (United States)

    2010-04-01

    ... merchandising, jobbing and contract work. This account must not include amounts due from associate companies. (b) This account must be maintained so as to permit ready segregation of the amounts due for merchandising...

  4. Aussagen zur deutschen Sprache in den zwischen 2003 und 2013 erschienenen Werken der Chamisso-Preistragenden

    Directory of Open Access Journals (Sweden)

    Johannes Gröbl

    2017-04-01

    Full Text Available Da sich aus Aussagen von Chamisso-Literatur-Verfassenden über die deutsche Sprache interessante Schlüsse ziehen lassen, wird im Folgenden eine Sammlung von entsprechenden Zitaten aus Werken der Chamisso-Preistragenden aus den Jahren 2003 bis 2013 nach linguistischen Themen sortiert präsentiert. Die beispielhafte Dekade ist nicht völlig willkürlich gewählt, denn sie zeigt sich als ein Zeitraum, in dem viele der bisherigen Chamisso-Preistragenden tatsächlich Werke veröffentlichten. Sie bietet sich daher dafür an, exemplarisch zu zeigen, welche Aussagen über die deutsche Sprache aus Chamisso-Literatur gewonnen werden können. Der folgende Artikel zeigt, dass schon ein überschaubarer zeitlicher Ausschnitt aus der Chamisso-Literatur eine große Menge an Aussagen zur deutschen Sprache liefert. Ein größeres oder sogar vollständiges Bild wäre daher höchstens in einer umfangreicheren Arbeit zu zeichnen möglich. Zunächst soll nun dargestellt werden, weshalb es sich lohnen könnte, sich mit Aussagen von Chamisso-Literatur-Verfassenden bzw. -Preistragenden zur deutschen Sprache zu beschäftigen (Kap. 1, bevor die Zitate geordnet nach linguistischen (Kap. 2 und anthropologischen (Kap. 3 Beschreibungskategorien dargestellt werden und schließlich nach einer kurzen Zusammenfassung (Kap. 4.1 ein Ausblick gewagt wird (Kap. 4.2. As it is possible to draw interesting conclusions from remarks of Chamisso-authors about the German language, the following article presents a collection of corresponding citations from works published between 2003 and 2013 of authors, who have been awarded with the Chamisso-Award. Citations are sorted by linguistic and anthropological topics. The chosen decade can be considered representative, because it shows a time period, when many of the Chamisso-Awardees did actually publish their works. It is therefore very suitable to show, which kinds of remarks about the German language can be found in Chamisso-literature. The

  5. Accounting Students’ Choice on Accounting Information Technology Careers

    OpenAIRE

    Nurul Hasanah Uswati Dewi

    2014-01-01

    The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly....

  6. A Concept of Accounting Quality from Accounting Harmonisation Perspective

    OpenAIRE

    Legenzova, R

    2016-01-01

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

  7. Psychological Profiles Of Accountants And Accounting Majors: An Asian Study

    OpenAIRE

    Raymond M. Landry Jr.

    2011-01-01

    Globalisation makes it inevitable for accounting professionals with diverse personalities to work under one roof. Such differences in behavioral patterns (Type A or Type B) impact performance in good and bad ways. This paper examines the psychological profile of Asian accounting professionals and accounting students using Type A or Type B behavior classifications. Examination of accounting professionals shows that Type B is the most common behavior among all professionals sampled and contrary...

  8. Depreciation Accounting in the Uniform Chart of Accounts.

    Science.gov (United States)

    1982-12-01

    footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm

  9. Bone graft substitutes for the treatment of traumatic fractures of the extremities [Knochenersatzmaterialien zur Behandlung von traumatischen Frakturen der Extremitäten

    Directory of Open Access Journals (Sweden)

    Hagen, Anja

    2012-06-01

    patient subgroup with high-grade open fractures (Gustilo-Anderson grade IIIB. Cost-effectiveness for BMP-2 versus standard care with autologous bone grafts as well as for other bone graft substitutes in fracture treatment has not been determined yet. Although there were some significant differences in favour of BMP-2, due to the overall poor quality of the studies the evidence can only be interpreted as suggestive for efficacy. In the case of CaP cements and bone marrow-based bone substitute materials, the evidence is only weakly suggestive for efficacy. From an overall economic perspective, the transferability of the results of the health economic evaluations to the current situation in Germany is limited.The current evidence is insufficient to evaluate entirely the use of different bone graft substitutes for fracture treatment. From a medical point of view, BMP-2 is a viable alternative for treatment of open fractures of the tibia, especially in cases where bone grafting is not possible. Autologous bone grafting is preferable comparing to the use of OP-1. Possible advantages of CaP cements and composites containing bone marrow over autogenous bone grafting should be taken into account in clinical decision making. The use of the hydroxyapatite material and allograft bone chips compared to autologous bone grafts cannot be recommended. From a health economic perspective, the use of BMP-2 in addition to standard care without bone grafting is recommended as cost-saving in patients with high-grade open fractures (Gustilo-Anderson grade IIIB. Based on the current evidence no further recommendations can be made regarding the use of bone graft substitutes for the treatment of fractures. To avoid legal implications, use of bone graft substitutes outside their approved indications should be avoided.[german] Bei der Behandlung von traumatischen Frakturen werden zusätzlich zur Standardtherapie und ggf. alternativ zu Knochentransplantaten zunehmend verschiedene

  10. Accounting Employers' Expectations--The Ideal Accounting Graduates

    Science.gov (United States)

    Low, Mary; Botes, Vida; Rue, David Dela; Allen, Jackie

    2016-01-01

    This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper…

  11. 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…

  12. 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…

  13. Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

    NARCIS (Netherlands)

    Overman, Sjors; Van Genugten, Marieke; Van Thiel, Sandra

    2015-01-01

    New accountability instruments – performance indicators, audits, and financial incentives – are expected to replace traditional accountability instruments in NPM reforms. We test this expectation by looking at the accountability arrangements of semi-autonomous agencies as a typical example of NPM

  14. Logfile-Analysen zur Evaluation der didaktischen Einbettung von CSCL-Systemen - am Beispiel der CommSy-Nutzung in offenen Seminaren

    Directory of Open Access Journals (Sweden)

    Martin Klein

    2005-02-01

    Full Text Available In unserem Beitrag evaluieren wir die didaktische Einbettung einer CSCL-Anwendung anhand von Logfile-Analysen. Dazu betrachten wir exemplarisch die Nutzung des webbasierten Systems CommSy in einer projektorientierten Lehrveranstaltung, die wir als offenes Seminar charakterisieren. Wir erzielen zwei Ergebnisse: (1 Wir geben Hinweise zur Gestaltung des Nutzungskontexts eines CSCL-Systems sowie zur Unterstützung seiner anfänglichen und kontinuierlichen Nutzung. (2 Wir beschreiben die Analyse von Nutzungsanlässen und -mustern sowie von NutzerInnentypen anhand von Logfiles. Dabei können Logfile-Analysen zur Validierung weiterer Evaluationsergebnisse dienen, sind selbst jedoch nur in Kombination mit zusätzlichen Informationen zum Nutzungskontext interpretierbar.

  15. Hints on cost- and energy saving during lime-sand brick production; Hinweise zur Kosten- und Energieeinsparung bei der Kalksandstein-Produktion

    Energy Technology Data Exchange (ETDEWEB)

    Eden, W.

    2001-05-01

    The publication contains hints for reduction of energy consumption and cost in lime-sand brick production. The information was compiled by Bundesverband Kalksandsteinindustrie e.V. and was derived from technical discussions of the master seminars on production technology of the years 1995 - 2000, consultations form member organizations, or from other sources. [German] Diese Arbeit ist eine Zusammenstellung von Hinweisen zur Reduzierung des Energieverbrauchs und der Kostensenkung bei der KS-Produktion und soll eine Hilfestellung bei entsprechenden Rationalisierungsmassnahmen in den Mitgliedsunternehmen sein. Die hier aufgefuehrten Hinweise und Anregungen entstammen den Fachdiskussionen der Meisterseminare zur Produktionstechnik aus den Jahren 1995 bis 2000, Beratungsgespraechen fuer Mitgliedsunternehmen oder wurden dem Bundesverband Kalksandsteinindustrie eV freundlicherweise fuer die Gemeinschaftsarbeit zur Verfuegung gestellt. (orig.)

  16. Studien zur Messung von Rekonstruktionseffizienz und Untergrund der $\\tau$-Lepton-Identifikation im Zerfall $Z\\to \\tau \\tau$ beim ATLAS-Experiment aus Daten

    CERN Document Server

    Johnert, Sebastian

    2008-01-01

    In dieser Diplomarbeit werden zwei Methoden vorgestellt, mit denen τ -Leptonen in den zuk ̈nf- u tigen Daten des ATLAS-Experiments untersucht werden sollen. Den ersten Teil bildet die Be- stimmung von Missidentifikationsraten von Jets aus QCD-2-Jet-Ereignissen als τ -Leptonen. Der zweite Teil ist die Entwicklung einer Methode zur Bestimmung der τ -Rekonstruktions- und -Identifikationseffizienz relativ zur μ-Effizienz. In diesem Zusammenhang werden invariante Massen aus Z → ll-Ereignissen bestimmt, die Massen aus Z → τ τ -Ereignissen mit denen aus Z → ee und Z → μμ verglichen, τ -Effizienzen gemittelt uber alle Bereiche und in verschiedenen ̈ o η-Bereichen berechnet sowie eine M ̈glichkeit zur Bestimmung von τ -Effizienzen in unterschied- lichen Transversalimpulsbereichen vorgestellt. Des Weiteren wird eine verbesserte Absch ̈tzung a des QCD-Untergrunds vorgenommen und das Verhalten der τ -Effizienz unter Ber ̈cksichtigung u des Triggers untersucht.

  17. Balancing and dynamic behaviour of a biofilter plant for complete cleaning of municipal sewage; Bilanzierung und dynamisches Verhalten einer Biofilteranlage zur Vollreinigung von kommunalem Abwasser

    Energy Technology Data Exchange (ETDEWEB)

    Dickgreber, M.; Luebbecke, S. [Preussag Wassertechnik GmbH, Bremen (Germany)

    1999-07-01

    Where municipal sewage treatment plants need to be extended or enlarged, biofilter systems represent an economical alternative. They can be used both for supplementary residual elimination purposes and to treat complete sewage streams. For a biofilter system for complete cleaning of sewage employing the DENIPOR trademark -NCS process which has been in operation since 1996 (2*500 population value), studies in process dynamics are carried out and a complete balance is set up. (orig.) [German] Biofilter stellen bei notwendigen Erweiterungen und Ausbaumassnahmen von kommunalen Klaeranlagen eine wirtschaftliche Alternative dar. Sie koennen fuer weitergehende Restreinigungsaufgaben und zur Vollstrombehandlung eingesetzt werden. An einer seit 1996 in Betrieb befindlichen Biofilteranlage zur Vollreinigung von kommunalem Abwasser nach dem DENIPOR {sup trademark} -NCS Verfahren (2*500EW) werden Untersuchungen zur Prozessdynamik sowie eine vollstaendige Bilanzierung durchgefuehrt. (orig.)

  18. Magnetic resonance tomography-guided interventional procedure for diagnosis of prostate cancer; MRT-gezielte interventionelle Verfahren zur Abklaerung des Prostatakarzinoms

    Energy Technology Data Exchange (ETDEWEB)

    Schernthaner, M.; Helbich, T.H.; Fueger, B.J.; Memarsadeghi, M.; Stiglbauer, A.; Linhart, H.G.; Doan, A.; Pinker, K.; Brader, P. [Medizinische Universitaet Wien, Univ.-Klinik fuer Radiodiagnostik, Division fuer Molekulare und Gender-Bildgebung, Wien (Austria); Margreiter, M. [Medizinische Universitaet Wien, Univ.-Klinik fuer Urologie, Wien (Austria)

    2011-11-15

    In recent years magnetic resonance imaging (MRI) has been increasingly established in the diagnosis of prostate cancer in addition to transrectal ultrasonography (TRUS). The use of T2-weighted imaging allows an exact delineation of the zonal anatomy of the prostate and its surrounding structures. Other MR imaging tools, such as dynamic contrast-enhanced T1-weighted imaging or diffusion-weighted imaging allow an inference of the biochemical characteristics (multiparametric MRI). Prostate cancer, which could only be diagnosed using MR imaging or lesions suspected as being prostate cancer, which are localized in the anterior aspect of the prostate and were missed with repetitive TRUS biopsy, need to undergo MR guided biopsy. Recent studies have shown a good correlation between MR imaging and histopathology of specimens collected by MR-guided biopsy. Improved lesion targeting is therefore possible with MR-guided biopsy. So far data suggest that MR-guided biopsy of the prostate is a promising alternative diagnostic tool to TRUS-guided biopsy. (orig.) [German] Neben dem transrektalen Ultraschall (TRUS) hat sich in den letzten Jahren die MRT als nichtinvasive Methode zur Bildgebung von Prostatatumoren etabliert. Mittels T2-gewichteter Sequenzen ist eine exakte anatomische Darstellung der Prostata und ihrer umliegenden Strukturen moeglich. Andere MRT-Techniken ermoeglichen Rueckschluesse auf das biologische Verhalten des Tumors: dynamische kontrastmittelverstaerkte T1-gewichtete Sequenzen zur Darstellung der Angiogenese, diffusionsgewichtete Aufnahmen zur Beurteilung der Zelldichte und die Spektroskopie zur Bestimmung von Gewebemetaboliten wie Cholin und Kreatin (multiparametrische Bildgebung). Prostatatumoren, die nur mittels MRT nachweisbar sind oder verdaechtige Tumoren, die hauptsaechlich anterior in der Prostata lokalisiert sind und in wiederholten TRUS-gezielten Biopsien verfehlt wurden, benoetigen eine MRT-gezielte Biopsie zur Diagnosesicherung. Die bisherigen

  19. Accountability report - fiscal year 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-04-01

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

  20. Accounting and control for sustainability

    OpenAIRE

    L. Songini; A. Pistoni; C. Herzig

    2013-01-01

    The purpose of this book is to explore new challenges and new prospects for sustainability accounting research, and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries. This book brings together articles that consider main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review ...

  1. Giddens’ Triad in Accounting Research

    OpenAIRE

    Edson Roberto Macohon; Carlos Eduardo Facin Lavarda

    2015-01-01

    To understand how the theory of Structuration has been investigated in Accounting, the objective was to analyze Giddens’ Triad in accounting research. Studies in the framework of the theory of Structuration (TS) were triangulated. The structural dimension of signification was conceived from a perceptive perspective, that is, when cognitive schemes are used to interpret the reality. Nevertheless, in the accounting information context, Accounting cannot be considered a monolithic tool to interp...

  2. Umfrage zur RDA-Einführung in der Universitätsbibliothek Trier

    Directory of Open Access Journals (Sweden)

    Birgit Unkhoff-Giske

    2018-03-01

    Full Text Available Nach fast einem Jahr praktischer Erfahrung mit dem neuen Regelwerk wurde in der Universitätsbibliothek Trier eine Umfrage zur Einführung von „Resource Description and Access (RDA“ durchgeführt. Dabei ging es um den Katalogisierungsalltag: die Sicherheit im Umgang mit RDA und dem Toolkit, die Informationsversorgung, Änderungen beim Arbeitsaufwand, die Bewertung der RDA-Regelungen, insbesondere des neuen Prinzips „Cataloguer’s judgement“ und die persönliche Einstellung gegenüber dem Regelwerksumstieg. Die Ergebnisse der 20 Fragen werden im folgenden Beitrag vorgestellt und analysiert. Die Umfrage führte zu überraschend positiven Erkenntnissen, deckte aber auch Problemfelder auf, die der Nachbearbeitung bedürfen. After almost a year of practical experience with the new cataloguing standard, a survey on the implementation of “Resource Description and Access (RDA” was carried out at the University Library of Trier. It focused on everyday cataloguing: the confidence in dealing with RDA and the Toolkit, the supply of information, changes in the amount of work, the evaluation of the RDA rules, in particular the new principle “cataloguer’s judgement”, and the personal attitudes towards the change of the cataloguing code. The results of the 20 questions are presented and analysed in the following article. The survey led to surprisingly positive findings, but also uncovered problem areas that require follow-up work.

  3. Gabriele Winker, Nina Degele: Intersektionalität. Zur Analyse sozialer Ungleichheiten. Bielefeld: transcript Verlag 2009.

    Directory of Open Access Journals (Sweden)

    Heike Kahlert

    2010-03-01

    Full Text Available Gabriele Winker und Nina Degele legen mit ihrer kompakten Monographie erstmals für den deutschsprachigen Raum eine in Theorie, Methodologie und Empirie stringente eigenständige Abhandlung zur intersektionalen Analyse von sozialen Ungleichheiten vor. Das in jeder Hinsicht übersichtlich gestaltete Buch besticht durch eine begründete Argumentation, insbesondere in Bezug auf die theoretischen Vorentscheidungen, durch eine klare Gliederung und vor allem durch die Schritt für Schritt nachvollziehbare Umsetzung des vorgeschlagenen theoretischen und methodologischen Rahmens in die empirische Sozialforschung. Es ist daher uneingeschränkt empfehlenswert, auch für den Einsatz in der Hochschullehre, und es ist von hohem Anregungspotential für die wissenschaftliche Weiterentwicklung intersektionaler Analysen von sozialen Ungleichheiten.This compact monograph by Gabriele Winker and Nina Degele, intended for a German-speaking readership, provides a theoretically, methodologically, and empirically stringent as well as independent critique of intersectional analysis of social inequalities. The book, which is in every sense clearly organized, is striking because of its well-founded argumentation (especially in terms of the authors’ theoretical decisions, its clear structure, and most notably its step-by-step and comprehensible application of the suggested theoretical and methodological framework for empirical social research. The book is thus recommended without reserve, also for use in higher education, and it has the potential to inspire further scientific development of intersectional analysis of social inequities.

  4. [COPD und Klangtherapie: Pilotstudie zur Wirksamkeit einer Behandlung mit Körpertambura bei COPD-Patienten].

    Science.gov (United States)

    Hartwig, Bernhard; Schmidt, Stefan; Hartwig, Isabella

    2016-01-01

    Hintergrund: Erkrankungen der Atemorgane treten mit steigendem Alter öfter auf, nehmen weltweit zu und sind häufige Ursachen für Morbidität und Mortalität. In dieser Pilotstudie wurde der Frage nachgegangen, ob eine einmalige 10-minütige Behandlung mit einer Körpertambura eine signifikante und effektive Verbesserung der Lungenfunktion von Patienten mit chronisch-obstruktiver Lungenerkrankung (COPD; GOLD-Stadium A oder B) erbringen kann. Patienten und Methoden: 54 Probanden konnten je zur Hälfte in eine Behandlungsgruppe (Körpertambura) und eine aktive Kontrollgruppe (Atemtherapie) randomisiert werden. Eine Bestimmung der Lungenfunktionsmessparameter «Einsekundenkapazität» (FEV1) und «inspiratorische Vitalkapazität» (IVC) zu den Zeitpunkten T1 (Baseline), T2 (direkt nach Behandlung) und als Follow-up etwa 3 Wochen nach T1 (T3). Ergebnisse: Die Behandlungsgruppe zeigte sich der Kontrollgruppe in beiden Werten signifikant überlegen. Die Zeit-×-Gruppe-Interaktion (Varianzanalyse) ergab p = 0,001 (FEV1) bzw. p = 0,04 (IVC). Die Behandlungsgruppe zeigte bei beiden Werten eine Verbesserung von klinischer Relevanz. Schlussfolgerung: Diese Ergebnisse zeigen, dass die Klangbehandlung mittels einer Körpertambura - neben den schulmedizinischen, leitliniengerechten Therapien - eine zusätzliche, nebenwirkungsarme, aber durchaus klinisch wirksame Option für die Behandlung von COPD-Patienten darstellen kann, um deren Lebensqualität zu stabilisieren und zu verbessern. © 2016 S. Karger GmbH, Freiburg.

  5. Einstellung und Wissen von Lehramtsstudierenden zur Evolution - ein Vergleich zwischen Deutschland und der Türkei

    Science.gov (United States)

    Graf, Dittmar; Soran, Haluk

    Es wird eine Untersuchung vorgestellt, in der Wissen und Überzeugungen von Lehramtsstudierenden aller Fächer zum Thema Evolution an zwei Universitäten in Deutschland und der Türkei erhoben worden sind. Die Befragung wurde in Dortmund und in Ankara durchgeführt. Es stellte sich heraus, dass ausgeprägte Defizite im Verständnis der Evolutionsmechanismen herrschen. Viele Studierende, insbesondere aus der Türkei, sind nicht von der Faktizität der Evolution überzeugt. Dies gilt sowohl für Studierende mit Fach Biologie als auch für Studierende mit anderen Fächern. Näher untersucht worden sind die Faktoren, die die Überzeugungen zur Evolution beeinflussen können, was ja in Anbetracht der hohen Ablehnungsrate der Evolution von besonderem Interesse ist. Das Vertrauen in die Wissenschaft spielt hierbei eine besondere Rolle: Wer der Wissenschaft vertraut, ist auch eher von der Evolution überzeugt, als diejenigen, die skeptisch gegenüber der Wissenschaft sind.

  6. Das Symbolische zwischen Struktur und Handlung Anmerkungen zur Diskussion des Symbols in der Wissenschaftsgeschichte Frankreichs

    Directory of Open Access Journals (Sweden)

    Wolfgang Neurath

    2015-09-01

    Full Text Available Noch nie war Politik symbolischer als in Zeiten der Krise; es wird daher immer drängender sich der Frage zu stellen, ob die symbolischen Ordnungen mit denen wir tagtäglich konfrontiert sind, zur "Wahl" stehen, d. h. durch politische Handlungen erneuert werden müssen und damit auch veränderbar sind, oder ob symbolische Ordnungen in gewisser Weise auf uns zukommen und es nur darum gehen kann, an einer strukturellen Ereignishaftigkeit oder an Fluchtlinien zu partizipieren, die von den nicht geglückten symbolischen Übersetzungen ermöglicht/erzwungen werden, die sich durch die Funktionsweise des Symbolischen selbst ergeben (Loïc Wacquant hat dies das autotelische Wirken einer semiotischen Algebra genannt. Dadurch spaltet sich der Raum des Politischen vorerst in ein symbolisches Funktionssystem und in Symbolisierungen von nicht geglückten Übersetzungen auf. Diese Frage nach dem Status und der Politik des "Symbolischen" wurde in den 70er Jahren des letzten Jahrhunderts in Frankreich intensiv und unablässig gestellt und man kann mit Fug und Recht behaupten, dass das strukturale Denksystem durchaus zum Tanzen gebracht wurde und durch die Arbeit an Begriff wie Konzept des Symbolischen eine äußerst schillernde Ambiguität aufzutauchen beginnt.

  7. Ganzheitliche Digitalisierungsansätze im Stadtwerk: Von der Strategie bis zur Umsetzung

    Science.gov (United States)

    Dudenhausen, Roman; Hahn, Heike

    Digitalisierung muss im Stadtwerk dazu führen, Kundenerwartungen, die heutzutage schon vielfach durch digitales Know-how und Erfahrungen geprägt sind, in einzigartiger Weise zu entsprechen - in Form digitaler Kundenkontaktpunkte, automatisierter Prozesse oder plattformbasierter Geschäftsmodelle. Eine große Rolle spielen dabei unternehmensweit nutzbare Informationen, die eine 360-Grad-Sicht auf den Kunden ermöglichen. Nur in dieser Kombination werden sich nachhaltig Wettbewerbsvorteile generieren lassen. Manch ein Kunde wird die Lust, einen Prozess zu Ende zu gehen, schon vor dem Abschluss verlieren, wenn er nicht unmittelbar und ohne die digitale Welt zu verlassen zum Ziel kommt. Eine nur "halb digitale Kundenerfahrung" wird weder zu Neugeschäft noch zur positiven emotionalen Bindung zwischen Kunden und Stadtwerk führen. Nicht zu unterschätzen sind zudem Erwartungen hinsichtlich zukünftiger Geschäftsmodelle, aus denen sich disruptive Bedrohungen für die herkömmlichen Strom- und Gasangebote ergeben werden. Erste innovative Ansätze finden sich bereits im Markt, die erahnen lassen, dass zurzeit viel diskutierte Technologien wie die Blockchain nicht mehr nur hypothetischer Natur sind. Die Auseinandersetzung mit der Digitalisierung erfolgt dabei sinnvollerweise in einem unternehmensweit abgestimmten Rahmen, der eine zielgerichtete und ganzheitliche Vorgehensweise ermöglicht.

  8. Indications for fetal magnetic resonance imaging (MRI); Indikationen zur fetalen Magnetresonanztomographie

    Energy Technology Data Exchange (ETDEWEB)

    Prayer, D. [Medizinische Universitaet Wien (Austria). Klinik fuer Radiodiagnostik; Brugger, P.C. [Zentrum fuer Anatomie und Zellbiologie der Medizinischen Universitaet Wien (Austria). Arbeitsgruppe Integrative Morphologie; Krampl, E. [Medizinische Universitaet Wien (Austria). Klinik fuer Gynaekologie und Geburtshilfe; Prayer, L. [Diagnosezentrum Urania, Wien (Austria)

    2006-02-15

    Indications to perform fetal magnetic resonance imaging (MRI) are composed of common ones related to methodological problems of ultrasound (US) assessment (such as for instance hydramnios) and special ones. The latter are related to MR capability of high-resolution soft tissue contrast and an extended field of view that allows visualization of the whole fetus, even in later stages of pregnancy. The most important indications include confirmation of US findings, work-up of malformations with respect to individual prognosis and genetic background, differentiation between acquired conditions and malformations, visualization of pathologies that have to be treated surgically immediately after birth, and morphological changes of the placenta. (orig.) [German] Indikationen zur Durchfuehrung einer fetalen Magnetresonanztomographie (MRT) setzen sich aus allgemeinen Fragestellungen zusammen, die auf methodischen Problemen von Ultraschalluntersuchungen (US) beruhen (wie beispielsweise Anhydramnion), und speziellen, bei denen die MR-Eigenschaften der hochaufloesenden Gewebedifferenzierung und eines Untersuchungsfensters, das eine Abbildung des gesamten Fetus auch im fortgeschrittenen Schwangerschaftsalter erlaubt, ausgenuetzt werden. Im Vordergrund stehen dabei die Absicherung von US-Befunden, die Abklaerung von Fehlbildungen in Hinblick auf individuelle Prognose und Vorliegen eines Syndroms mit genetisch determiniertem Hintergrund, und die Differenzierung erworbener Stoerungen von Fehlbildungen, die Abklaerung von Veraenderungen, die einer unmittelbar postnatalen operativen Therapie beduerfen, und morphologischer Veraenderungen der Plazenta. (orig.)

  9. 46 CFR Sec. 5 - Accounting.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records. [16 FR 2885...

  10. The management accounting vocational fallacy

    Directory of Open Access Journals (Sweden)

    Bienkie Shuttleworth

    2014-05-01

    Full Text Available Rapid changes in highly competitive economic environments have created the need for sound financial management in organisations. In order to source sufficient numbers of skilled financial managers, specialised career guidance should be high on the agenda of educational and labour policy makers. While the chartered management accountant (CMA enjoys international status, not many studies have been conducted to measure South African students’ and accounting teachers’ awareness of the CMA designation. This article reports on the results of first-year accounting students’ perceptions of a career in management accounting as well as on the career guidance they received on how to become a CMA. It also reports on accounting teachers’ awareness of the management accounting designation. This study found that first-year accounting students and accounting teachers do not possess sufficient knowledge of the career opportunities in the management accounting field and of the route to follow on how to become a CMA. Recommendations are made for tertiary institutions and professional bodies to alleviate this information gap by distributing brochures and posters to accounting and career guidance teachers and by providing information sessions to them as well as to first-year accounting students on career opportunities in the management accounting field.

  11. Managerial accounting for transaction costs

    OpenAIRE

    Лабынцев, Николай Тихонович

    2015-01-01

    Essence and significance of transaction accounting and its basic concepts – transaction and transaction costs – have been determined. Main types of transaction costs and elements of transaction accounting for expenses have been considered. Source documents forms for the purpose of accounting for transaction costs have been worked out.

  12. Accounting control and organizational behaviour

    CERN Document Server

    Otley, David

    1987-01-01

    This book goes beyond the material usually included in traditional management accounting texts and provides both managers and management accountants with a simple guide to the major issues involved in developing and using accounting systems for management control. Attention is focused particularly on budgetary control systems because these form the basis for management control in most organisation of any size.

  13. Green Accounts of Christianshavn (VB)

    DEFF Research Database (Denmark)

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

    1999-01-01

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

  14. Accountability: new challenges, new forms

    NARCIS (Netherlands)

    van Woerkum, C.; Aarts, N.

    2012-01-01

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

  15. Annual report and accounts 1994

    International Nuclear Information System (INIS)

    1994-01-01

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

  16. Mental Accounting and Economic Behaviour

    NARCIS (Netherlands)

    Antonides, Gerrit; Ranyard, Rob

    2017-01-01

    This chapter first presents an overview of research into mental accounting and its effects on economic behaviour. It then considers mental accounts posited to broadly categorize financial resources across the life-cycle, and those constructed for specific transactions. Mental accounting has several

  17. Complexity, Accountability, and School Improvement.

    Science.gov (United States)

    O'Day, Jennifer A.

    2002-01-01

    Using complexity theory, examines standards-based accountability focused on improving school organization. Compares Chicago Public Schools' outcomes-based bureaucratic accountability approach with Baltimore City Schools' combined administrator-professional accountability. Concludes that the combined approach should result in more lasting change.…

  18. An Accounting Writing Proficiency Survey

    Science.gov (United States)

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

    2011-01-01

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

  19. Monetary accounting of ecosystem services

    NARCIS (Netherlands)

    Remme, R.P.; Edens, Bram; Schröter, Matthias; Hein, Lars

    2015-01-01

    Ecosystem accounting aims to provide a better understanding of ecosystem contributions to the economy in a spatially explicit way. Ecosystem accounting monitors ecosystem services and measures their monetary value using exchange values consistent with the System of National Accounts (SNA). We

  20. Reconstruction of an account's past

    International Nuclear Information System (INIS)

    Waterman, M.S.; Lowe, V.W.

    1977-01-01

    Historical records and data frequently have been reduced by combination of accounts. The problem addressed is that of finding all ways a given set of accounts could have been combined to give some given set of reduced accounts. An algorithm has been developed to accomplish this task and a computer code in FORTRAN is given. An example with some MUF data is also presented

  1. Empirical Studies in Financial Accounting

    NARCIS (Netherlands)

    X. Gkougkousi (Xanthi)

    2012-01-01

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

  2. Accounting engineering for sustainable development

    Directory of Open Access Journals (Sweden)

    Sidornya A.

    2017-01-01

    Full Text Available The article deals with the sustainable development of industrial enterprises in Russia, accounting for sustainable industrial growth of the national economy, tools of accounting engineering aimed at creating an information basis of transformation the Russian economic model to knowledge based economy. The proposed mechanism of ownership control of industrial enterprises in the context of long-term planning of the national economy. Theoretical bases of accounting engineering, its tools are defined. A brief review of the literature on the problem of accounting engineering is provided. A practical example of the application of the accounting engineering logic for the industrial enterprise is reviewed. It describes the research results obtained during the last 25 years of Russian scientific school of accounting engineering. Conclusions and recommendations on the use of accounting engineering to sustainable development of the Russian economy are formulated.

  3. Fusion of expertise among accounting accounting faculty. Towards an expertise model for academia in accounting.

    NARCIS (Netherlands)

    Njoku, Jonathan C.; van der Heijden, Beatrice; Inanga, Eno L.

    2010-01-01

    This paper aims to portray an accounting faculty expert. It is argued that neither the academic nor the professional orientation alone appears adequate in developing accounting faculty expertise. The accounting faculty expert is supposed to develop into a so-called ‘flexpert’ (Van der Heijden, 2003)

  4. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

  5. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

    Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

  6. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

    Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

  7. Accounting for Investement Property Under Romanian Accounting System

    OpenAIRE

    Sava Raluca

    2015-01-01

    Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international acco...

  8. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    OpenAIRE

    Mihaela Ungureanu

    2012-01-01

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

  9. Evaluation der Kurse 'Deutsch als Fremdsprache' im Akademischen Auslandsamt Siegen : ein Beitrag zur Qualitätssicherung und -entwicklung

    OpenAIRE

    Moll, Katharina

    2011-01-01

    Der Begriff "Qualität" im Kontext von Lehre und Unterricht ist schon seit Jahren in aller Munde. Nicht erst, aber insbesondere seit der Veröffentlichung der ersten PISA-Studie fordern Politiker umfassende Managementsysteme zur Verbesserung der Qualität von Bildungseinrichtungen in Deutschland. In diesem Zusammenhang wurden in den letzten Jahren viele Ideen entwickelt, die helfen sollen, die Qualität der Bildung zu verbessern. Vor allem für den schulischen Bereich, der besonders unter Druck ge...

  10. Anforderungen an ein System zur Dokumentanalyse im Unternehmenskontext : Integration von Datenbeständen, Aufbau- und Ablauforganisation

    OpenAIRE

    Baumann, Stephan; Hadj Ali, Majdi Ben; Lichter, Jürgen; Malburg, Michael; Meyer auf'm Hofe, Harald; Wenzel, Claudia

    1997-01-01

    Workflowmanagementsysteme werden im Bürobereich verstärkt zur effizienten Geschäftsprozeßabwicklung eingesetzt. Das bereits Mitte der 70er Jahre propagierte papierlose Büro bleibt jedoch gegenwärtig immer noch Utopie, da auch durch den allgegenwärtigen Einsatz von Computern im Bürobereich der Durchsatz an Schriftstücken nicht gesenkt wird. Insbesondere die Handhabung von papierintensiven Vorgängen ist in hohem Maße abhängig von einer Identifikation und Aufbereitung der in den Dokumenten e...

  11. Architektur für ein System zur Dokumentanalyse im Unternehmenskontext - Integration von Datenbeständen, Aufbau- und Ablauforganisation

    OpenAIRE

    Baumann, Stephan; Lichter, Jürgen; Malburg, Michael; Maus, Heiko; Meyer auf´m Hofe, Harald; Wenzel, Claudia

    1998-01-01

    Workflowmanagementsysteme werden im Bürobereich verstärkt zur effizienten Geschäftsprozeßabwicklung eingesetzt. Das bereits Mitte der 70er Jahre propagierte papierlose Büro bleibt jedoch gegenwärtig immer noch Utopie. Dieser Widerspruch liegt darin begründet, daß die Handhabung von papierintensiven Vorgängen in hohem Maße abhängig ist von einer Identifkation und Aufbereitung der in den Dokumenten enthaltenen Informationen. Allerdings müssen solche Daten z.B. bei eingehender Post immer noch v...

  12. Role of imaging procedures in clarification of complications of pneumonia; Rolle der bildgebenden Verfahren zur Abklaerung von Pneumoniekomplikationen

    Energy Technology Data Exchange (ETDEWEB)

    Lampichler, K. [Medizinische Universitaet Wien, Universitaetsklinik fuer Radiologie und Nuklearmedizin, Allgemeines Krankenhaus, Wien (Austria)

    2017-01-15

    Despite a considerable number of antimicrobial agents and interdisciplinary treatment options, lower respiratory tract infections are still associated with high morbidity and mortality rates. Infections of the respiratory tract can lead to severe complications, such as empyema, lung abscesses and acute respiratory distress syndrome (ARDS). Besides intrapulmonary complications pneumonia can also impair other organs due to a systemic inflammatory response. Underlying cardiovascular diseases, such as chronic heart failure, arteriosclerosis and dysrhythmia can either deteriorate due to infections or be newly manifested as a result of pneumonia. Early diagnosis and therapy of these sometimes life-threatening complications are crucial and can have a severe impact on disease outcome. The most important imaging techniques include chest X-ray and computed tomography (CT) of the chest. Although a definite diagnosis is sometimes difficult or even impossible to establish using chest X-ray or CT, there are several findings indicative of intrapulmonary or extrapulmonary complications of pneumonia. Another useful and portable tool is thoracic ultrasound directly on the patient, which can be used to further define the underlying disease or as guidance during procedures. The chest X-ray is useful in initial diagnosis and follow-up. If complications or disease progression are suspected or the clinical course differs from the X-ray interpretation, a subsequent CT of the chest should be performed. (orig.) [German] Pneumonien sind trotz antimikrobieller Therapien und multidisziplinaerer Behandlungsstrategien unveraendert mit einer hohen Morbiditaets- und Mortalitaetsrate verbunden. Eine Infektion des Respirationstrakts kann zu Komplikationen wie Lungenempyem, -abszess und akutem Lungenversagen fuehren. Zusaetzlich kommt es neben den intrapulmonalen Komplikationen haeufig auch zur Beeintraechtigung anderer Organe. Kardiovaskulaere Grunderkrankungen wie Herzinsuffizienz, Arteriosklerose

  13. Einsatzmöglichkeiten eines saponinreichen Extrakts aus Quillaja saponaria Molina zur Formulierung und Stabilisierung von funktionellen Lebensmittelinhaltsstoffen

    OpenAIRE

    Tippel, Janine

    2017-01-01

    Emulgatoren werden in der Lebensmittelindustrie häufig zur Herstellung disperser Trägersysteme verwendet, welche eine Solubilisierung und Erhöhung der Stabilität von lipophilen Lebensmittelinhaltsstoffen ermöglichen. Für flüssige Lebensmittelsysteme können mizellare Systeme und Emulsionen eingesetzt werden. Eine Sprühtrocknung ermöglicht hier die Umwandlung flüssiger Formulierungen in feste Pulver, welche den Transport und die Einbringung in das Endprodukt vereinfachen. Zudem können durch Ver...

  14. Neue Elektrolyte zur Steigerung der Energiedichte einer nicht-wässrigen Vanadium-Acetylacetonat-Redox-Flow-Batterie

    OpenAIRE

    Herr, Tatjana

    2015-01-01

    Die Redox-Flow-Batterie ist eine vielversprechende Speicherungsmöglichkeit für stationäre Anwendungen. Bei dieser Batterie wird die Energie in einem flüssigen Elektrolyt gespeichert, wobei die Energiedichte von der Konzentration und dem Potentialfenster der gelösten redoxaktiven Substanz abhängt. Zur Steigerung der Energiedichte einer nicht-wässrigen Vanadium-Acetylacetonat-Redox-Flow-Batterie wurden organische Lösungsmittel, welche ein Potentialfenster bis zu 5 V aufweisen, und Lösungsmittel...

  15. School Shootings in Deutschland: Aktuelle Trends zur Prävention von schwerer, zielgerichteter Gewalt an deutschen Schulen

    OpenAIRE

    Bondü, Rebecca; Scheithauer, Herbert

    2009-01-01

    Die School Shootings in Winnenden und Ansbach im März und September 2009 haben die Notwendigkeit präventiver Ansätze zur Vermeidung weiterer Taten in Deutschland erneut verdeutlicht. Aufgrund der geringen Häuigkeit des Phänomens und der geringen Speziität der bekannten Risikofaktoren ist eine gezielte Vorhersage und Prävention jedoch schwierig. Dennoch werden zurzeit verschiedene Präventionsansätze diskutiert. Der vorliegende Artikel stellt diese vor und beleuchtet ihre Vor- und Nachteile. Da...

  16. Development of probabilistic methods for safety assessment of nuclear power plants; Weiterentwicklung probabilistischer Methoden zur Sicherheitsbeurteilung von Kernkraftwerken

    Energy Technology Data Exchange (ETDEWEB)

    Balfanz, H.P. [Technischer Ueberwachungs-Verein Norddeutschland e.V., Hamburg (Germany); Boehme, E. [Technischer Ueberwachungs-Verein Norddeutschland e.V., Hamburg (Germany); Fuhrmann, C. [Technischer Ueberwachungs-Verein Norddeutschland e.V., Hamburg (Germany); Musekamp, W. [Technischer Ueberwachungs-Verein Norddeutschland e.V., Hamburg (Germany); Neumann, L. [Technischer Ueberwachungs-Verein Norddeutschland e.V., Hamburg (Germany); Rumpf, J. [Technischer Ueberwachungs-Verein Norddeutschland e.V., Hamburg (Germany)

    1997-07-01

    We have worked out a comprehensive analytical concept for CCF event evaluation which is based on the international experience on the analysis of dependent failures and our own experiences from evaluating plant operation. The concept was discussed with utilities in Germany and from abroad. The CCF approach differs from other methods because it is strictly structured according to the CCF events and independent from any CCF model which is used in a PSA. Because of this attribute the concept is due to be used in the operational reviewing process by plant staff. We have an ongoing discussion with utilities on how to integrate this concept in practical plant site use. In addition we have recommended to adapt the main features of this concept in the PSA guideline. Plant management factors: Evaluations in different industries reveal a strong impact of organisational and management factors on the course of severe accidents. Because these factors cannot explicitly be measured they are not treated in a PSA today. Comprehensive development work is under way to gain an improved insight into the influence of these risk relevant factors. These activities are specifically aimed at root cause analyses of accidents, e.g. to uncover hidden organisational and management factors. NPP staff should be integrated in this analysis process. Living PSA application can play an important role in this development process. (orig./DG) [Deutsch] Auf der Grundlage des internationalen Erfahrungsstandes zur Analyse von abhaengigen Komponentenausfaellen und aufgrund unserer Erfahrungen aus der laufenden Auswertung des Kraftwerksbetriebes haben wir ein umfassendes Analysekonzept zur GVA-Datenerfassung erstellt und mit Kraftwerksbetreibern im In- und Ausland diskutiert. Dieses Konzept zeichnet sich im Unterschied zu anderen Ansaetzen durch die vom GVA-Modell unabhaengige ereignisbezogene GVA-Bewertung aus. Es ist daher von Kraftwerksbetreibern vorgesehen, dieses Konzept im Kraftwerksbetrieb bei der

  17. Solar-aided air conditioning through sorption. Final report. Phase 2; Solar unterstuetzte Klimatisierung ueber Sorption. Endbericht zur Phase 2

    Energy Technology Data Exchange (ETDEWEB)

    Laevemann, E; Kessling, W; Peltzer, M

    1996-09-24

    The present article reports on possibilities of using solar energy for cooling buildings. It contains the following chapters: Current state of research and development; room air conditioning; planning and results of the studies; theory; experimental studies on the sorption dehumidifier; development of exchange surfaces; development of solution distributors; cooling of exchange surfaces; construction of a sorption dehumidifier. (HW) [Deutsch] Die Arbeit berichtet ueber Moeglichkeiten der Anwendung von Solarenergie zur Kuehlung von Gebaeuden. Die Arbeit enthaelt folgende Kapitel: - Stand der Forschung und Entwicklung - Raumklimatisierung - Planung und Ergebnis der Untersuchungen - Theorie - Experimentelle Untersuchungen am Sorptionsentfeuchter - Entwicklung von Austauschflaechen - Entwicklung von Loesungsverteilern - Kuehlung von Austauschflaechen - Konstruktion eines Sorptionsentfeuchters. (HW)

  18. 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.

  19. 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.

  20. PERPETUAL LEASE: FEATURES OF ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Tetiana Yurchenko

    2017-03-01

    Full Text Available The article namely deals with the peculiarities of legal regulation of the right to use someone else's land for agricultural purposes under the perpetual lease contract. Recognition of the legitimacy of perpetual lease as an intangible asset and, therefore, the object of accounting was justified. The features of the primary account perpetual lease rights were analyzed. It was found that for documenting transactions receipt, commissioning, de-recognition perpetual lease specialized forms of primary documents is not installed. The main aspects of accounting reflection of land under perpetual lease contracts were identified and ways of their improving were developed. The period on which the land is transferred for use under perpetual lease contract was proposed. During the study, general scientific methods – induction, deduction, synthesis, analysis, dialectical, historical, generalizations and specific methods of accounting – documentation, evaluation, accounting records were used. Keywords: accounting, land, perpetual lease, intangible assets, the right to use.

  1. Giddens’ Triad in Accounting Research

    Directory of Open Access Journals (Sweden)

    Edson Roberto Macohon

    2015-09-01

    Full Text Available To understand how the theory of Structuration has been investigated in Accounting, the objective was to analyze Giddens’ Triad in accounting research. Studies in the framework of the theory of Structuration (TS were triangulated. The structural dimension of signification was conceived from a perceptive perspective, that is, when cognitive schemes are used to interpret the reality. Nevertheless, in the accounting information context, Accounting cannot be considered a monolithic tool to interpret the information. From a constitutive perspective, there are the languages that provide for the social construction of reality. With a view to the systematic integration of social practices, the function of Accounting is to standardize the processes among the different organizational sectors. The legitimation structure based on the window-dressing device considers Accounting as a means to reflect the organization’s expectations. Nevertheless, Accounting needs to play a neutral role to conquer the reliability of the information disclosed. The perspective of the sanction mechanisms takes into account the assessments of the interaction forms. Hence, based on the standardization of rules and routines, Accounting can promote the processes of approval, or not, of organizational conducts. In the conception of the domination structure, the authoritative or allocative resources promote the exercise of power. Thus, Accounting can expand its activity sphere and, consequently, participate directly in organizational power disputes. Finally, the ideological mechanism is discussed that considers Accounting as a mechanism that can facilitate the understanding of the structural contradictions of society. Therefore, the accountants need to be agents of changes in the social transformation processes.

  2. Accounting Conservatism and Managerial Incentives

    OpenAIRE

    Young K. Kwon

    2005-01-01

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

  3. Accounting information and managerial work

    OpenAIRE

    Matthew Hall

    2010-01-01

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

  4. Cultural Impacts in Managerial Accounting

    OpenAIRE

    Flavius Guinea

    2006-01-01

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

  5. The logic of pension accounting

    OpenAIRE

    Napier, Christopher J.

    2009-01-01

    Accounting for pensions has been a problem for standard setters for over 30 years. Early attempts to develop accounting standards were based on a cost orientation and reflected funding considerations. More recently, a balance sheet focus has led to issues over identification and measurement of pension liabilities and assets. Accounting standards that permit enterprises to ignore, spread or segregate elements of pension cost, or to create artificial cost measures, are open to criticism and ...

  6. Tritium control and accountability instructions

    International Nuclear Information System (INIS)

    Wall, W.R.; Cruz, S.L.

    1985-08-01

    This instruction describes the tritium accountability procedures practiced by the Tritium Research Laboratory, at Sandia National Laboratories, Livermore. The accountability procedures are based upon the Sandia National Laboratories, Livermore, Nuclear Materials Operations Manual, SAND83-8036. The Nuclear Materials Operations Manual describes accountability techniques which are in compliance with the Department of Energy 5630 series Orders, Code of Federal Regulations, and Sandia National Laboratories Instructions

  7. Tritium control and accountability instructions

    International Nuclear Information System (INIS)

    Wall, W.R.

    1981-03-01

    This instruction describes the tritium accountability procedures practiced by the Tritium Research Laboratory, Building 968 at Sandia National Laboratories, Livermore. The accountability procedures are based upon the Sandia National Laboratories, Livermore, Nuclear Materials Operations Manual, SAND78-8018. The Nuclear Materials Operations Manual describes accountability techniques which are in compliance with the Department of Energy Manual, Code of Federal Regulations, and Sandia National Laboratories Instructions

  8. 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 ...

  9. 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.

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

    Science.gov (United States)

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

    2000-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Valeria Gisela Perez

    2016-06-01

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

  12. Tax accounting - IFRS IAS 12 : Voor accountants, controllers en fiscalisten

    NARCIS (Netherlands)

    Naarding, E.; Langendijk, H.P.A.J.

    2010-01-01

    Deel 7 van de reeks 'Tax Assurance in beeld' is een werkboek dat vraagstukken bevat om de technische aspecten van IAS 12 Income Taxes van de International Accounting Standards Board (IASB) te oefenen. Het boek is bedoeld voor accountants, controllers en fiscalisten die zich willen bekwamen in de

  13. Tax accounting - IFRS IAS 12: Voor accountants, controllers en fiscalisten

    NARCIS (Netherlands)

    Naarding, E.W.J.; Langendijk, H.P.A.J.

    2010-01-01

    Deel 7 van de reeks 'Tax Assurance in beeld' is een werkboek dat vraagstukken bevat om de technische aspecten van IAS 12 Income Taxes van de International Accounting Standards Board (IASB) te oefenen. Het boek is bedoeld voor accountants, controllers en fiscalisten die zich willen bekwamen in de

  14. Design of forest rent accounting

    Directory of Open Access Journals (Sweden)

    T.S. Osadcha

    2016-12-01

    Full Text Available The urgent task for the effective functioning of the national economy is the need to reflect income from the use of forest resources in accounting, which will allow management personnel to prove the effectiveness of environmental protection measures, to assess the amount of expenses taken during restoration and protection of forest resources. The study aims at identifying characteristics of forest rent to determine the amount and its reflection in the accounting for its management. The author understands a forest rent as the income received from the owner of forest resources. The above procedure for determining the amount of forest rent can be used to display it in the accounting. A forest rent is a type of business income, so for its reflection in the accounting it is proposed to open the analytical accounts to account 79 named «Financial results». To determine the amount of forest rent and its reflection in the accounting the author suggests the calculation form of a forest rent. In order to manage the size of a forest rent and expenses incurred to obtain it the author proposes to use the information from the developed report about the forest rent formation. The displaying forest rents in accounting will provide accurate and deep information to the management about the revenue and assets of a company. The rational use of forest resources and accounting reflection of a forest rent will strengthen control over the influence of human activity on natural resources and keep the conception of sustainable development.

  15. Corporate Accounting Policy Efficiency Improvement

    Directory of Open Access Journals (Sweden)

    Elena K. Vorobei

    2013-01-01

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

  16. ACCOUNTING PRINCIPLES: EVOLUTION, CONTENT, CONSEQUENCES

    Directory of Open Access Journals (Sweden)

    Liliana LAZARI

    2017-04-01

    Full Text Available Accounting principles are rules that help producers of financial information to recognize, evaluate, classify and present information. At the same time, they are very general rules, which can be implemented in several ways, generating more accounting treatments. Although the foreign literature presents numerous classifications of the principles in terms of the given research, we will continue to deal with the terms that have the value of accounting principles, their evolution in the Republic of Moldova, but also the influence on keeping the accounting and financial reporting. In the research, we used the method of comparison, analysis, deduction, but also the historical method. The results of the research on accounting principles will contribute to the development of their applicability both for those studying and researching the field of accounting, as well as for those who apply in practice the keeping of accounting in all stages of work: elaboration of accounting policies, recognition, evaluation and accounting for economic transactions and preparing the financial statements of the entity.

  17. Basic concepts of materials accounting

    International Nuclear Information System (INIS)

    Markin, J.T.

    1989-01-01

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

  18. Order Fulfillment and Accounting System

    Data.gov (United States)

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

  19. Patientenakzeptanz und Verträglichkeit von Risedronat zur Osteoporosetherapie - Ergebnisse einer Phase IV-Studie

    Directory of Open Access Journals (Sweden)

    Pusch HH

    2001-01-01

    Full Text Available Anwendungsbeobachtungen (Phase IV-Studien haben nach den erfolgreich absolvierten klinischen Prüfungen (Phase III den Zweck, die Verträglichkeit, Sicherheit, Compliance und Akzeptanz eines Präparates in der täglichen praktischen Medizin zu erfassen und auszuwerten. Eine AWB ist prospektiv aufgebaut. Die 1121 in dieser Studie erfaßten Patienten stellen ein solides Fundament für die statistische Aufarbeitung der erhobenen Daten dar. Die Ergebnisse zu den Themen Patientendaten, Diagnosestellung, Risikofaktoren, Frakturen und Mobilität zeigen deutlich, daß hier ein spezielles Patientengut vorliegt: Der Patient mit Osteoporose mit den typischen alterskorrelierten Begleiterkrankungen. Die Osteoporose verläuft, so lange keine Frakturen eintreten, praktisch schmerzfrei - ein Grund, warum diese Erkrankung so oft und so lange ignoriert wird. Begleitende Beschwerden gehen nach der derzeitigen Lehrmeinung stets auf degenerative oder entzündlich-rheumatische Prozesse am Bewegungsapparat zurück. Aus diesem Blickwinkel bieten die Ergebnisse dieser Studie eine Überraschung: Die im Bereich der Wirbelsäule beobachtete und statistisch hochsignifikante Schmerzlinderung. Sie läßt sich jedoch mit der Hemmung des Knochenabbaues durch Risedronat alleine nicht befriedigend erklären. Möglicherweise liegen hier andere, bisher unbekannte pharmakologische Effekte dieser Substanz vor. Zusätzliche Hinweise ergeben sich daraus, daß beim Mb. Paget ähnliche Wirkungen auf die Begleitschmerzen bei Bisphosphonatbehandlung berichtet wurden. Die analgetische Wirkung von Calcitonin ist bekannt, sie beruht auf einer zentralnervösen Wirkung, ebenso wie auf der Hemmung der Freisetzung von freien Kalzium-Ionen, die als Schmerzmediator angesehen werden, aus dem Knochen. Vielleicht liegen hier vergleichbare Effekte vor, die in den Phase II und III Studien nicht zutage treten konnten. Diese überraschenden Ergebnisse sollten Anlaß für weitere Forschungen sein. Die

  20. Sun - the energy of the 21. century. Strategies for cost reduction in solar cells; Sonne - Die Energie des 21. Jahrhunderts. Strategien zur Kostensenkung von Solarzellen

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-10-01

    The document comprises 2 sections with 20 contributions each. Subjects: 1. Solar energy, power for the 21st century,; 2. Strategies for cost reduction in solar cells. [German] Das Document behandelt in zwei Bloeken und mit 20 Betraegen die folgenden Themen: 1. Die ''Sonne'' als die Energie des 21. Jahrhunderts und 2. Strategien zur Kostensenkung von Solarzellen. (orig.)

  1. 14th colloquium and training course on sewage management: Treatment, discharge, monitoring. Proceedings; 14. Kolloquium und Fortbildungskurs zur Abwasserwirtschaft: Abwasserbehandlung, Abwasserableitung, Ueberwachung. Proceedings

    Energy Technology Data Exchange (ETDEWEB)

    Gulyas, H.; Otterpohl, R. (eds.)

    2002-07-01

    Subjects of the conference were waste water treatment, handling of waste water constituents like sulphur, AOX, TBT, denitrification processes, waste water analysis and toxicity tests, sewage sludge composting. [German] Im Tagungsband sind die Beitraege zur Fortbildungstagung zusammengestellt. Die Themen waren Aspekte der Abwasserbehandlung, Handhabung spezieller Abwasserinhaltsstoffe wie Schwefel, AOX, TBT, Denitrifikationsverfahren, Abwasseranalytik und Toxizitaetstests, Klaerschlammvererdung. (uke)

  2. Studies on the hazard potential of noble metal emissions from catalytic converters; Untersuchungen zur Frage des Gefaehrdungspotentials von katalysatorbuertigen Edelmetallemissionen (VPT 05)

    Energy Technology Data Exchange (ETDEWEB)

    Artelt, S [Fraunhofer-Institut fuer Toxikologie und Aerosolforschung, Hannover (Germany)

    1998-12-31

    Plants were exposed to engine exhaust fumes from engine test stands in order to estimate the probable level of platinum deposition near roads. [Deutsch] Zur Abschaetzung der zu erwarteten Platindeposition in der Naehe von Strassen wurden Pflanzen mit Motorabgasen, die aus Motorstandexperimenten gewonnen wurden, beaufschlagt. (orig.)

  3. Ein Beitrag zur aquatischen Käferfauna von Walcheren, Niederlande (Insecta, Coleoptera) unter besonderer Berücksichtigung von Halophilen und Halobionten Arten

    NARCIS (Netherlands)

    Burmeister, E.-G.

    1982-01-01

    EINLEITUNG In den Jahren 1975, 1977 und 1978 konnten in den Sommermonaten zahlreiche Gewässer der Halbinsel Walcheren auf ihre aquatische Käferfauna hin untersucht werden. Walcheren, ehemals eine Insel in der Scheidemündung, gehört zur Provinz Zeeland und ist heute durch die Polderlandschaft

  4. Studies on the hazard potential of noble metal emissions from catalytic converters; Untersuchungen zur Frage des Gefaehrdungspotentials von katalysatorbuertigen Edelmetallemissionen (VPT 05)

    Energy Technology Data Exchange (ETDEWEB)

    Artelt, S. [Fraunhofer-Institut fuer Toxikologie und Aerosolforschung, Hannover (Germany)

    1997-12-31

    Plants were exposed to engine exhaust fumes from engine test stands in order to estimate the probable level of platinum deposition near roads. [Deutsch] Zur Abschaetzung der zu erwarteten Platindeposition in der Naehe von Strassen wurden Pflanzen mit Motorabgasen, die aus Motorstandexperimenten gewonnen wurden, beaufschlagt. (orig.)

  5. Zur nachhaltig ausgerichteten Dekonstruktion des wirtschafts-didaktischen Diskurses über ökonomische Kategoriensysteme

    Directory of Open Access Journals (Sweden)

    Frank Skrzipietz

    2009-08-01

    Full Text Available Der Beitrag reflektiert am Beispiel wirtschaftskategorialer Systeme den Status quo bezogen auf die Implementierung des normativen Nachhaltigkeitsgedankens in curriculare Strukturen und fachdidaktische Konzepte ökonomischer Bildung. Dazu wird die These entwickelt, dass eine einseitig auf neoklassische Kategorien ausgerichtete Wirtschaftsdidaktik eine nur unzureichend fundierte Plattform darstellt, um wirtschafts- und nachhaltigkeitsbezogene Probleme angemessen diskutieren, bearbeiteten und lösen zu können. Es wird gezeigt, dass die im Modus von wirtschaftkategorialen Struktureinsichten angebotene Objektseite ökonomischer Bildung zu eng angelehnt ist an die Modelle der neoklassisch geprägten Wissenschaftssystematik. Es bedarf hier nachdrücklich einer Erweiterung der an den Logiken neoklassischer Modellierungen orientierten stoffkategorialen Systeme um soziale und ökologische Faktoren bzw. um Kategorien aus dem Nachhaltigkeitsdiskurs, wie z.B. Vernetzung, Gerechtigkeit, Globalität, Zukunft, Kommunikation und Partizipation. Als Grundlage für die Entwicklung wirtschaftskategorialer Systeme und zur fachwissenschaftlichen Fundierung curricularer Konstruktionen ökonomischer Bildung im Sinne der Nachhaltigkeitsidee wird ein interdisziplinärer Zugang sowie ein Rekurs auf alternative ökonomische Referenztheorien bzw. -modelle empfohlen.The article reflects on the status quo with regard to the implementation of the normative sustainability-idea in curricular structures and didactical concepts of economic education using the example of economic-categorical systems. Accordingly, it is not appropriate to discuss and treat economical and sustainable problems through an economic didactic which is based upon neoclassical categories in biased way but to demonstrate that the economical categories intensively refer upon the models of neoclassical economy. Therefore an extension of neoclassical models towards social and ecological factors and categories

  6. Zur Konzeption kritischer Stadtforschung. Ansätze jenseits einer Eigenlogik der Städte

    Directory of Open Access Journals (Sweden)

    Jan Kemper

    2013-06-01

    Full Text Available Kritische Stadtforschung dient in Gestalt der „kritischen Stadtsoziologie“ gegenwärtig als Negativfolie für jene Stadtforschungsperspektive, die mit dem Postulat einer „Eigenlogik der Städte“ (EdS antritt. Eine (Selbst-Verständigung über konzeptionelle Grundlagen und forschungsstrategische Absichten einer kritischen Stadtforschung dagegen gibt es kaum. Ausgehend von dieser Beobachtung ist es das Ziel dieses Beitrags, zu einer Konturierung kritischer Stadtforschung beizutragen. Dafür skizzieren wir zunächst Eckpunkte der EdS-Perspektive. Anschließend wird ein Blick zurück auf den Klassiker Die Lage der arbeitenden Klasse in England (1845 von Friedrich Engels geworfen. Daran verdeutlichen wir drei Schritte in der Etablierung einer kritischen Haltung in der Stadtforschung: die Berücksichtigung der historisch-sozialen Voraussetzungen für gegenwärtige Stadtentwicklungsprozesse, die Analyse der städtischen Raum- und Sozialverhältnisse als krisen- und konfliktvermittelte und deshalb als dynamische Verhältnisse sowie die Konzeptionierung dieser Verhältnisse als veränderbar. An drei wiederkehrenden Diskussionsfeldern sozialwissenschaftlicher Stadtforschung schließlich verfolgen wir, wie einerseits die EdS-Perspektive sich dieser Themen annimmt und wie andererseits eine kritische Haltung im Umgang mit diesen Themen eingenommen werden kann. Für eine kritische Stadtforschung schlagen wir vor, (a „Stadt“ nicht als dauerhaft definiert und nicht als erklärend für sozialräumliche Verhältnisse zu begreifen, (b auch Städte als Räume zu konzipieren, die sich im gegenseitigen Wechselverhältnis mit Gesellschaft konstituieren, (c mit einem Konzept von Differenz, das Unterschiede sozial erklärt, zu arbeiten, wenn Städte als einzigartig erlebte Orte analysiert werden sollen.

  7. LINGUA TERTII IMPERII. VICTOR KLEMPERERS DIARISTISCHE ERÖRTERUNGEN ZUR ANTISEMITISCHEN HASSREDE

    Directory of Open Access Journals (Sweden)

    Arvi SEPP

    2010-11-01

    Full Text Available Victor Klemperers Tagebücher Ich will Zeugnis ablegen bis zum letzten: Tagebücher 1933-1945 haben nach ihrem Erscheinen Mitte der 1990er Jahre ein starkes Echo gefunden und gehören inzwischen zum Kanon der Tagebuchliteratur. Das zweibändige, während der nationalsozialistischen Diktatur entstandene Tagebuchwerk beschreibt die Lebenswelt eines deutsch-jüdischen Verfolgten im Dritten Reich. Der Antisemitismus zwang den Philologen zu einer Auseinandersetzung mit dem Relevanzverlust seiner Assimilationsbemühungen und seiner Kennzeichnung als Jude. Eine rekurrente Kompensationstaktik gegen seine erzwungene Randstellung besteht in der sprachkritischen Demontierung des Rassendenkens, um die Ungültigkeit des Antisemitismus nachzuweisen. Die Beobachtungen zur Lingua Tertii Imperii, die er in den Tagebuchblättern aufschrieb, wurden immer mehr zu seinem eigentlichen Werk. Das Tagebuch ist vor diesem Hintergrund in weiten Teilen zum Arbeitsjournal für die Sprachund Kulturanalysen Klemperers geworden. Der Interdependenz von Sprachkritik und Mentalitätsgeschichte in Klemperers Analyse der Sprache des Dritten Reiches gilt im vorliegenden Aufsatz das Hauptinteresse. Im ersten Teil wird der Frage nachgegangen, auf welche Art und Weise Victor Klemperer in seinen Notizen die Beziehung zwischen Sprache, Ideologie und Mentalität verstand. Im zweiten Teil wird unter Rückgriff auf Judith Butler und Louis Althusser in den Vordergrund gerückt, wie Victor Klemperer im Tagebuch vor Augen führt, dass das verletzende Sprechen gegen Juden im Nationalsozialismus eine subjektkonstituierende Wirkung hatte. Im letzten Teil des Aufsatzes gilt das Hauptaugenmerk der vom Tagebuchautor festgestellten diskursiven Einverleibung antisemitischer Rhetorik durch die verfolgte jüdische Bevölkerung.

  8. Tradable permits. The stony path to a market economy; Umweltzertifikate. Der steinige Weg zur Marktwirtschaft

    Energy Technology Data Exchange (ETDEWEB)

    Bonus, H. [ed.

    1998-12-31

    Thirty years ago, Thomas D. Crocker and John H. Dales came up with the idea of tradable permits for making environmental protection both economically and ecologically efficient. Since then, a heated and controversial discussion has been going on. Tradable permits were considered as unrealistic, contra-competitive, incompatible with political structures, and even as an attempt to treat Mother Nature as a whore. As a result, Germany still operates by the command-and-control principle, and there are no significant examples of emission trading. The first part of this publication reviews the theoretical discussion and practical experiemce so far, while the second part discusses the requirements that must be met by tradable permit systmes in order to make them practicable. [Deutsch] Dreissig Jahre Diskussion ueber Zertifikate zeigen, dass der Weg zu einer marktwirtschaftlich ausgerichteten Umweltpolitik steinig ist. Die bahnbrechende Idee von Thomas D. Crocker und John H. Dales, mit Zertifikaten Umweltschutz sowohl oekonomisch effizient wie auch oekologisch treffsicher zu realisieren, wurde in der Vergangenheit immer wieder von Zweifeln an der Praktikabilitaet einer solchen Loesung ueberlagert. So wurde der Handel mit Zertifikaten als unrealisierbar angesehen, wettbewerbs- und strukturpolitische Einwaende wurden angefuehrt, und man empfand die Vergabe von Rechten zur Umweltnutzung sogar als Prostitution von Mutter Natur. Als Folge hat Deutschland bis heute kein signifikantes Umsetzungsbeispiel vorzuweisen; das Ordnungsrecht beherrscht nach wie vor die Szene. Der erste Teil des Bandes beleuchtet zunaechst den Stand der theoretischen Diskussion und die bisher gemachten Erfahrungen mit Zertifikaten. Der zweite Teil ist den Anforderungen gewidmet, denen Zertifikatesysteme gerecht werden muessen, um Eingang in die Praxis zu finden. (orig.)

  9. Environmental compatibility of chemicals for sewage treatment; Umweltvertraeglichkeit von Chemikalien zur Abwasserbehandlung

    Energy Technology Data Exchange (ETDEWEB)

    Schumann, H.; Obst, K.; Friedrich, C.; Pattard, M.; Pluta, H.J.; Hahn, J.

    1997-05-30

    Due to the use of chemicals for waste water treatment the treated waste water and the effluents are polluted by the accompanying substance matrix of the chemicals. Furthermore, because of overstoichiometric dosage or additives also a not reacting part of toxic substances gets into the treated waste water and effluents. Therefore it is necessary to prevent that through waste water treatment further environmentally incompatible substances get into the waters. Within the framework of a research project promoted by the Federal Ministry of the Environment, Nature Conservation and Reactor Safety proposals were made for guide values and respectively limit values for coagulant and flocculant salts, lime products, neutralising agents, technical hydrochloric acid, technical sulphuric acid, polyacrylamides and organic sulphuric compounds. In contrast to most of the anorganic chemicals for waste water treatment, which show only a relatively low increase of heavy metal concentrations caused by the accompanying substance matrix, organic chemicals for sewage treatment are partly considered to be problematic substances because of an adverse combination of characteristics. (orig.) [Deutsch] Durch den Einsatz von Chemikalien zur Behandlung von Abwaessern gelangen - Verunreinigungen durch die Nebenstoff-Matrix der eingesetzten Behandlungschemikalien in das behandelte Abwasser und in die Gewaesser und - durch ueberstoechiometrische Dosierung oder Additive tritt der nicht reagierende Teil toxischer Substanzen ebenfalls im behandelten Abwasserablauf und im Gewaesser auf. Vor diesem Hintergrund gilt es zu verhindern, dass durch Massnahmen der Abwasserbehandlung zusaetzlich umweltunvertraegliche Stoffe in die Gewaesser eingetragen werden. Im Rahmen eines vom Bundesministerium fuer Umwelt, Naturschutz und Reaktorsicherheit gefoerderten Forschungsvorhabens wurden Vorschlaege fuer Richtwerte bzw. Anforderungen an Faellungs- und Flockungssalze, Kalkprodukte, Natronlauge, Soda, Salzsaeure

  10. Analyses of functional brain connectivity; Untersuchungen zur funktionellen Konnektivitaet des Gehirns

    Energy Technology Data Exchange (ETDEWEB)

    Stephan, K.E.

    2003-03-01

    This dissertation includes two independent studies that investigate two complementary aspects of functional connectivity in the Macaque and the human brain. In the first study, a computational meta-analysis of published electrophysiological data on context-independent functional brain connectivity was conducted by means of three independent methods. The second study investigated the effects of the atypical antipsychotic substance olanzapine on the functional connectivity of the cerebellum during a simple motor task (self-paced finger tapping). Six schizophrenic patients and six control subjects matched for age and sex were investigated by functional magnetic resonance imaging (fMRI) twice. This study provided the first experimental data on the effects of atypical antipsychotic agents on functional brain connectivity and demonstrated pronounced olanzapine-dependent changes of functional couplings between cerebellum, thalamus, and prefrontal cortex. (orig.) [German] In der hier vorgelegten Arbeit werden zwei komplementaere Aspekte der funktionellen Konnektivitaet - im Gehirn des Makaken und Menschen anhand zweier separater Studien untersucht. In der ersten Studie wurde mittels dreier unabhaengiger Methoden eine Metaanalyse publizierter elektrophysiologischer Daten zur kontextunabhaengigen funktionellen Konnektivitaet des Makakenkortex durchgefuehrt. Diese Studie erbrachte damit zum ersten Mal den Nachweis einer funktionellen Small World-Netzwerkstruktur des Primatenkortex. In der zweiten Studie wurde der Effekt des atypischen Neuroleptikums Olanzapin auf die funktionelle Konnektivitaet des Zerebellums im Kontext einer einfachen motorischen Aufgabe (selbstgesteuertes Fingertrapping) untersucht. Sechs schizophrene Patienten, die Neuroleptika-naiv bzw. -entwoehnt waren, sowie sechs alters- und geschlechtsentprechende Kontrollprobanden wurden im Abstand von jeweils drei Wochen mit funktioneller Magnetresonanztomografie (fMRT) untersucht. Diese Studie lieferte die ersten

  11. Environmental effects on fatigue of steels for structural parts in water-steam-circuits of light water reactors. Considerations concerning the question of transferability of results from laboratory tests to real operating conditions; Der Einfluss des Mediums auf Ermuedungsvorgaenge in Staehlen fuer Strukturbauteile in Wasser-Dampf-Kreislaeufen von Leichtwasserreaktoren. Ueberlegungen zur Frage der Uebertragbarkeit von Ergebnissen aus Laborversuchen auf den realen Anlagenbetrieb

    Energy Technology Data Exchange (ETDEWEB)

    Roth, Armin [AREVA NP GmbH, Erlangen (Germany)

    2008-07-01

    Based on material science and physical chemistry it seems plausible that a corrosive medium can influence the fatigue behaviour of structural materials, i.e. steels. It has been shown decades before that high temperature water has significant effects on the fatigue behaviour of steels, decreasing the crack initiation time or increasing the growth rate of existing cracks. At the beginning of nuclear regulations this expected influence of the medium on fatigue of components of nuclear power plants was worldwide not accounted for in the relevant standards (for instance ASME Boiler and Pressure Vessel Code, section III). There was a general consideration of medium effects on the da/dN crack growth curves in the ASME Code, section XI for the assessment of the surface flaw behaviour during operation. Historically, these regulations were implemented long before the experimental observation of medium effects on crack initiation and crack growth during fatigue of steels in high-temperature water. Besides this fact there have been worldwide no generic, systematic damages of medium containing components in light-water reactors due to corrosion fatigue. Singular damages with significant medium influenced fatigue features could always be explained by not specified operational transients, like thermal stratification or local flow-induced vibrations. The contribution provides considerations that explain the discrepancy between to worldwide positive operational experience and the definitive experimental indication of a medium-enhanced fatigue. Based on these considerations the author scrutinizes critically the US NRC Regulatory Guide 1.207 with respect to the medium influence on the component's fatigue behaviour. Possibilities for experimental assessment of the discussed hypothesis are shown. [German] Es erscheint aus werkstoffkundlichen und physikalisch-chemischen Gruenden grundsaetzlich plausibel, dass ein korrosives Medium das Ermuedungsverhalten von Strukturwerkstoffen, z

  12. Electromagnetic and ultrasonic techniques to evaluate stress states of components; Elektromagnetische und Ultraschallverfahren zur Spannungsanalyse an Bauteilen

    Energy Technology Data Exchange (ETDEWEB)

    Schneider, E.; Kern, R.; Theiner, W.A. [Fraunhofer Inst. fuer Zerstoerungsfreie Pruefverfahren, IZFP, Saarbruecken (Germany)

    1999-08-01

    The electromagnetic and ultrasonic techniques are comparably recent NDT methods for determination of stress states of components. They are simple in application, but require pre-measurement preparation: Electromagnetic techniques need calibration, and quantitative stress analysis by ultrasonic techniques needs reference values, i.e. verified materials-specific quantities to be obtained with representative specimens. Electromagnetic and ultrasonic techniques have been developed for specific tests at defined components, and the corresponding instruments and sensors have been used in practice for several years now. The paper summarizes fundamental aspects and explains the state of the art by means of several examples. (orig./CB) [Deutsch] Elektromagnetische und Ultraschallverfahren sind vergleichsweise neue zerstoerungsfreie Verfahren zur Bestimmung von Eigenspannungen in Bauteilen. Ihre Anwendung ist einfach, setzt aber Vorarbeiten voraus: Elektromagnetische Verfahren muessen kalibriert und zur quantitativen Spannungsanalyse mittels Ultraschallverfahren muessen materialspezifische Kenngroessen an repraesentativen Materialproben ermittelt werden. Elektromagnetische und Ultraschallverfahren sind fuer konkrete Anwendungen an Bauteilen entwickelt, angepasste Geraete und Sensoren seit Jahren in der Nutzung. Der Beitrag fasst die Grundlagen zusammen und stellt den Stand der Technik anhand ausgewaehlter Anwendungen dar. (orig.)

  13. Zur Entwicklung eines interaktiven Verfahrens der Sprachstandsermittlung bei mehrsprachig aufwachsenden Kindern – von der Idee zu ersten Umsetzungsschritten

    Directory of Open Access Journals (Sweden)

    Jörg Roche et al.

    2016-10-01

    Full Text Available Dieser Beitrag skizziert ein Konzept zur Sprachstandsermittlung, das aufbauend auf Ergebnissen der gebrauchsbasierten Spracherwerbsforschung die sprachlichen Fähigkeiten von Vorschulkindern in quasi-natürlichen Gesprächssituationen misst. Den Maßstab bilden dabei die altersgemäßen Deutschkompetenzen monolingualer und bilingualer Kinder im Vorschulalter. Mit dem neuen Verfahren soll eine akkurate Bewertung der kommunikativen Kompetenzen der Kinder am Übergang zur Schule erfolgen, die eine systematische Benachteiligung mehrsprachig aufwachsender Kinder aufgrund von Vergleichen mit zielsprachlichen Erwachsenennormen vermeidet. Das neuartige Erhebungsverfahren wird dabei in Form einer digitalen Spielumgebung (App entwickelt, die eine Umsetzung der Prinzipien des handlungsorientierten Sprachenlernens erlaubt. This paper presents the implementation of a new concept of first and second language assessment for pre-school children between four and six years. The concept is theoretically grounded in usage-based linguistics. It assesses language in authentic communicative settings in a game based app. The settings provide the children with incentives to engage in communication. As a result, the assessment tool does not evaluate formal aspects of language. Instead it relies on functional categories for evaluation. Norms for evaluations are derived from longitudinal corpus studies of authentic child language production. The goal of the new approach is to generate an accurate and fair assessments of the children’s communicative capacities. Pilot studies indicate that children with L2 German appear to be more advanced than shown by traditional form-based assessment methods.

  14. Biodegradable plastics. A contribution to promoting composting in Germany; Bioabbaubare Kunststoffe. Ein Beitrag zur Foerderung der Kompostierung in Deutschland

    Energy Technology Data Exchange (ETDEWEB)

    Hamprecht, Jens [BASF SE, Ludwigshafen (Germany)

    2012-11-01

    Up to 80% of all Germans use newspapers for collecting biomass waste, even if it is unhygienic and the paper will soak. This is just one of the many examples of the Germans' readiness to separate waste fractions and save resources. Separation of biomass waste and composting is another field where Germany is ahead of other countries, but the potential is still not fully utilized by far. More hygienic collecting of biomass waste would be possible if biodegradable plastic containers were used. (orig.) [German] Bis zu 80% der Buerger in Deutschland verwenden bisher Zeitung zum Sammeln von Bioabfaellen, selbst wenn es unhygienisch ist und die Zeitung leicht durchweicht. Und das ist nur einer von vielen Beweisen fuer die hohe Bereitschaft der Deutschen zur Abfalltrennung und damit zur Ressourcenschonung. Kein Wunder also, dass in Deutschland auch die Bioabfalltrennung und Kompostierung im Vergleich zu anderen Laendern sehr weit entwickelt ist. Trotzdem ist das Potential noch bei weitem nicht ausgeschoepft. Mit Hilfe von bioabbaubaren Kunststoffen kann den Buergern eine hygienischere Sammlung von Bioabfall ermoeglicht werden. (orig.)

  15. Accounting for social accountability: developing critiques of social accountability within medical education.

    Science.gov (United States)

    Ritz, Stacey A; Beatty, Kathleen; Ellaway, Rachel H

    2014-01-01

    The concept of the social accountability of medical schools has garnered many followers, in response to a broad desire for greater social justice in health care. As its use has spread, the term 'social accountability' has become a meta-narrative for social justice and an inevitable and unquestionable good, while at the same time becoming increasingly ambiguous in its meaning and intent. In this article, we use the lenses of postmodernism and critical reflexivity to unpack the multiple meanings of social accountability. In our view, subjecting the concept of 'social accountability' to critique will enhance the ability to appraise the ways in which it is understood and enacted. We contend that critical reflexivity is necessary for social accountability to achieve its aspirations, and hence we must be prepared to become accountable not only for our actions, but also for the ideologies and discourses underlying them.

  16. Status report on the use of nuclear energy in the Federal Republic of Germany 2016; Statusbericht zur Kernenergienutzung in der Bundesrepublik Deutschland 2016

    Energy Technology Data Exchange (ETDEWEB)

    Bredberg, Ines; Hutter, Johann; Kuehn, Kerstin; Niedzwiedz, Katarzyna; Philippczyk, Frank [Bundesamt fuer kerntechnische Entsorgungssicherheit (BFE), Salzgitter (Germany); Thoemmes, Achim [Bundesamt fuer Strahlenschutz, Salzgitter (Germany)

    2017-08-15

    On 7-30-2016, the ''Act on the Organisational Restructuring in the Field of Radioactive Waste Management'' came into force. It provides for bundling the governmental tasks of licensing and supervision in the field of nuclear technology, interim storage, site selection and repository monitoring in a new authority, the Federal Office for Nuclear Waste Disposal Safety (BfE). With the entry into force of the law, the corresponding specialist tasks of the Federal Office for Radiation Protection (BfS) were transferred to the BfE. The task of preparing the annual status report on the use of nuclear energy is now the task of the BfE. A state-owned company, the Bundesgesellschaft fuer Endlager (BGE), will assume responsibility for the operational tasks of site search, construction and operation of the repository, the Asse II mine and Gorleben salt mine. This report as at 12-31-2016 provides an overview of the use of nuclear energy in the Federal Republic of Germany. The report lists the key data of all nuclear power plants, research reactors and nuclear fuel supply and disposal facilities. At the reporting date of December 31,2016, eight nuclear power plant units were in operation. Nuclear power generation in 2016 totalled approximately 84.6 TWh (2015:91.8 TWh). Nuclear energy accounted for 13.0% of total gross electricity generation (2015:14.2%)1. In the case of nuclear power plants, the report summarizes the main operating results and provides information on the nuclear licences granted in the year under review. A brief description of the current status of the decommissioned and decommissioned nuclear power plants as well as of the discontinued projects will be given. For the research reactors, the essential information on the type, the characteristics (thermal power, thermal neutron flux) and the intended use of the plant are presented. Furthermore, an overview of the approval and operating history as well as the current operating status is given

  17. Interrelation of accounting types in Ukraine

    OpenAIRE

    Задорожний, Зеновій Васильович

    2015-01-01

    The issue of essence of managerial and production accounting and their interrelation with other accounting types has been considered. It has been indicated that managerial accounting is a constituent of production accounting in the part of accounting for expenses.

  18. 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...

  19. Accounting for Investement Property Under Romanian Accounting System

    Directory of Open Access Journals (Sweden)

    Sava Raluca

    2015-04-01

    Full Text Available Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS to the international accounting and financial reporting standards has manifested in terms of properties starting with 2012 but only for the listed companies - OMFP 1286 which has brought significant changes in the execution way of the individual financial statements of these companies and in terms of the accounting presentation of the investment properties and fixed assets held for sale. In accordance with this order and the Romanian accounting rules recognize investment properties as being a separate component of the fixed assets, applying the provisions of IAS 40.This paper deals with the next step by presenting the occurred legislative changes related to the accounting treatment of the investment property, changes that are applicable to all the Romanian companies, not just those listed on the stock exchange, starting from the financial year 2015.

  20. Financial assistance: the order reflected in accounting and tax accounting

    Directory of Open Access Journals (Sweden)

    I.М. Vygivska

    2016-07-01

    Full Text Available The lack of a comprehensive approach to the accounting reflection of repayable financial aid makes it impossible to establish an information base for the evaluation of its attraction and use. Therefore, to ensure completeness of operations related to the involvement of financial assistance is only possible through the use of scientifically based methods of accounting and scientific researches in the field of accounting should be directed at ensuring stable financial condition of the enterprise, improving management decision-making to attract and use financial aid and prevent violations of the payment discipline. Based analysis approach to mapping returnable financial assistance has shown that the accounting staff has no single method for such transactions. In order to eliminate this disadvantage we offer to display repayable financial assistance as a part of the loan capital through the use of 609 "Swivel financial assistance" account to the opening of the analytical account of 609.1 "Swivel financial assistance in the national currency", and 609.2 "Swivel financial assistance in foreign currency" and the account of 505 "Long-term financial assistance in the national currency" and 506 "Long-term financial assistance in foreign currency".

  1. Accounting & Finance; a Basic Introduction

    NARCIS (Netherlands)

    drs. Ewoud Jansen

    2011-01-01

    The book is about finance and accounting, subjects widely discussed in many other books. What sets this book apart from most others is that it discusses all the basic aspects of finance and accounting in one single textbook. Three areas of interest are discussed: Financial Management; Management

  2. 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)

  3. A provider based accounting architecture

    NARCIS (Netherlands)

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

    2002-01-01

    This paper presents a novel content accounting architecture. Content accounting is becoming increasingly important since it is anticipated that in the near future more billable content on the Internet will be published. The architecture presented in this paper has a distributed functionality and an

  4. The Accountability Illusion: North Dakota

    Science.gov (United States)

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  5. Public accountability procedures in Denmark

    DEFF Research Database (Denmark)

    Jamison, Andrew; Møhl, Terkel

    2004-01-01

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

  6. Green accounts & day high schools

    DEFF Research Database (Denmark)

    Jørgensen, Michael Søgaard

    1997-01-01

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

  7. Reclaiming Accountability in Teacher Education

    Science.gov (United States)

    Cochran-Smith, Marilyn; Carney, Molly Cummings; Keefe, Elizabeth Stringer; Burton, Stephani; Chang, Wen-Chia; Fernández, M. Beatriz; Miller, Andrew F.; Sánchez, Juan Gabriel; Baker, Megina

    2018-01-01

    Teacher accountability has been a major strategy for "fixing" education for the last 2 decades. In this book, Cochran-Smith and her research team argue that it is time for teacher educators to reclaim accountability by adopting a new approach that features intelligent professional responsibility, challenges the structures and processes…

  8. Accounting Experiences in Collaborative Learning

    Science.gov (United States)

    Edmond, Tracie; Tiggeman, Theresa

    2009-01-01

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

  9. An Accounting International Experience Course

    Science.gov (United States)

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

    2010-01-01

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

  10. 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

  11. Enhancing accountability in the cloud

    NARCIS (Netherlands)

    Jaatun, M.; Pearson, S.; Gittler, F.; Leenes, Ronald; van der Zwet, Maartje

    2016-01-01

    This article focuses on the role of accountability within information management, particularly in cloud computing contexts. Key to this notion is that an accountable Cloud Provider must demonstrate both willingness and capacity for being a responsible steward of other people's data. More generally,

  12. Revised Accounting for Business Combinations

    Science.gov (United States)

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

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

  13. Machine Accounting. An Instructor's Guide.

    Science.gov (United States)

    Gould, E. Noah, Ed.

    Designed to prepare students to operate the types of accounting machines used in many medium-sized businesses, this instructor's guide presents a full-year high school course in machine accounting covering 120 hours of instruction. An introduction for the instructor suggests how to adapt the guide to present a 60-hour module which would be…

  14. Open Book Professional Accountancy Examinations

    Science.gov (United States)

    Rowlands, J. E.; Forsyth, D.

    2006-01-01

    This article describes the structure and rationale for an open-book approach in professional accountancy examinations. The concept of knowledge management and the recognition that some knowledge ought to be embedded in the minds of professional accountants while other knowledge ought to be readily accessible and capable of application forms the…

  15. The Perception of the Accounting Students on the Image of the Accountant and the Accounting Profession

    Directory of Open Access Journals (Sweden)

    Lucian Cernuşca

    2015-01-01

    Full Text Available This study aims to present the perception of the accounting students on the accountant image and the accounting profession, thus contributing to a better understanding of the option for the field of accounting and the motivations for choosing this profession. The paper consists of the following parts: introduction, literature review, research methodology, research findings, conclusions and bibliography. The accounting profession must be aligned to the current conditions the Romanian accounting system is going through to harmonize to the IFRS and European regulations and the development of information technologies and the transition to digital era. The role of the accountant changes from a simple digit operator to a modern one. This will be part of the managerial team, provide strategic and financial advice and effective solutions for the proper functioning of the organization, the modern stereotype involving creativity in the accounting activities. The research aims at understanding the role of the accounting profession as a social identity and as a social phenomenon and the implications for academia and professional bodies.

  16. MRI methods for pulmonary ventilation and perfusion imaging; Methoden der MRT zur Ventilations- und Perfusionsbildgebung der Lunge

    Energy Technology Data Exchange (ETDEWEB)

    Sommer, G. [Universitaetsspital Basel, Klinik fuer Radiologie und Nuklearmedizin, Basel (Switzerland); Bauman, G. [Universitaetsspital Basel, Klinik fuer Radiologie und Nuklearmedizin - Radiologische Physik, Basel (Switzerland)

    2016-02-15

    Detektion frueher pathologischer Veraenderungen. Standardverfahren der bildgebenden Lungendiagnostik sind die Computertomographie (CT) zur morphologischen Darstellung und die Perfusions-/Ventilationsszintigraphie bzw. ''single photon emission computed tomography'' (SPECT) zur funktionellen Diagnostik. Zur Darstellung der Lungenventilation stehen die MRT mit hyperpolarisierten Gasen, die O{sub 2}-verstaerkte MRT, die MRT mit fluorierten Gasen und die Fourier-Dekompositions-MRT (FD-MRT) zur Verfuegung. Zur Perfusionsbestimmung koennen die dynamische kontrastmittelverstaerkte MRT (DCE-MRT), das ''arterial spin labeling'' (ASL) und die FD-MRT verwendet werden. Bildgebende Verfahren erlauben einen genaueren Einblick in die Pathophysiologie der Lungenfunktion auf regionaler Ebene. Vorteile der MRT sind die fehlende Strahlenbelastung, welche die schonende Akquisition dynamischer Daten ermoeglicht sowie die Vielfalt der verfuegbaren Kontraste und damit zugaenglichen Parameter der Lungenfunktion. Ausreichende klinische Daten existieren nur fuer bestimmte Anwendungen der DCE-MRT. Fuer die uebrigen Verfahren gibt es lediglich Machbarkeitsstudien und Fallserien mit unterschiedlichem Umfang. Hyperpolarisierte Gase sind technisch bedingt nur eingeschraenkt in der Klinik anwendbar. Ein klinischer Einsatz der genannten Verfahren sollte mit Ausnahme der DCE-MRT nur innerhalb von Studien erfolgen. (orig.)

  17. Accounts for the Environment 2008

    International Nuclear Information System (INIS)

    2009-11-01

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

  18. Accounts for the Environment 2007

    International Nuclear Information System (INIS)

    2008-01-01

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

  19. 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...

  20. FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    NICOLETA RADNEANTU

    2010-01-01

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

  1. [Thomas Ditt: „Stoßtruppfakultät Breslau“. Rechtswissenschaft im „Grenzland Schlesien“ 1933-1945. (Beiträge zur Rechtsgeschichte des 20. Jahrhunderts ; 67). Mohr Siebeck. Tübingen 2011] / Marju Luts-Sootak

    Index Scriptorium Estoniae

    Luts-Sootak, Marju, 1966-

    2013-01-01

    Arvustus: Thomas Ditt. „Stoßtruppfakultät Breslau“. Rechtswissenschaft im „Grenzland Schlesien“ 1933-1945. (Beiträge zur Rechtsgeschichte des 20. Jahrhunderts, Bd. 67.) Mohr Siebeck. Tübingen 2011

  2. [Manfred Schneider. Lübeck im 12. und 13. Jahrhundert. Archäologische Befunde zur entstehung einer mittelalterlichen Grossstadt. In : Expansion - integration? Danish-Baltic Contacts 1147-1410] / Dennis Hortmuth

    Index Scriptorium Estoniae

    Hortmuth, Dennis

    2011-01-01

    Arvustus:Manfred Schneider. Lübeck im 12. und 13. Jahrhundert. Archäologische Befunde zur entstehung einer mittelalterlichen Grossstadt. In : Expansion - integration? Danish-Baltic Contacts 1147-1410 AD. (Vordingborg, 2009).

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

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D. Gheorghe Popescu

    2008-12-01

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

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

    OpenAIRE

    Brennan, Niamh; Solomon, J. (Jill)

    2008-01-01

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

  5. Effects of active influencing of drivers on passenger car safety in road traffic; Untersuchungen zur Auswirkung einer aktiven Fahrerbeeinflussung auf die Fahrsicherheit beim Pkw-Fahren im realen Strassenverkehr

    Energy Technology Data Exchange (ETDEWEB)

    Bielaczek, C.

    1998-09-01

    The behaviour of car drivers in road traffic was investigated both in the `normal`, uninfluenced state and with supporting alarm systems informing the driver on critical situations. Systems of this kind may get more important as traffic density increases and increasingly comfortable cars cut the driver off from immediate feedback to recognize critical situations. The tests were carried out with fixted and with driver-adaptive alarm thresholds. Information was transmitted to the driver in the form of haptic/kinesthetic signals on the control elements for vehicle control, i.e. the steering wheel and the gas pedal. It is important to take account of the driver`s recognition of alarm signals under natural driving conditions as in road traffic. The best results were achieved with driver-adaptive alarm thresholds combined with the alarm signal `variable steering wheel control` which also met with high acceptance by the drivers. (orig.) [Deutsch] Die vorliegende Arbeit befasst sich mit der Untersuchung des Verhaltens von Pkw-Fahrern waehrend Fahrten im oeffentlichen Strassenverkehr im unbeeinflussten und durch Fahrer-Assistenz-Systeme beeinflussten Zustand des Fahrers, um die Auswirkung einer aktiven Fahrerunterstuetzung durch eine gezielte Warn-Signaluebermittlung an den Fahrer in kritischen Fahrsituationen zu untersuchen. Die Notwendigkeit einer solchen Untersuchung liegt einerseits in der staendig wachsenden Verkehrsdichte begruendet, die den Fahrer staerker belastet, andererseits aber auch in der durch verbesserten Komfort zunehmenden Entkopplung des Fahrers von der Umgebung, die sich im fehlenden Feedback zur Erkennung kritischer Fahrzustaende aeussert. - Es wurden, hinsichtlich des querdynamisch orientierten Kraftschlusspotentials, sowohl feste als auch fahreradaptive Warngrenzen definiert und ueberprueft. Die Informationsuebermittlung an den Fahrer wurde in Form von haptisch/kinaesthetischen Signalen (variable Betaetigungskraefte) an den Stellgliedern zur

  6. Development of a measuring and evaluation method for X-ray analysis of residual stresses in the surface region of polycrystalline materials; Entwicklung eines Mess- und Auswerteverfahrens zur roentgenographischen Analyse des Eigenspannungszustandes im Oberflaechenbereich vielkristalliner Werkstoffe

    Energy Technology Data Exchange (ETDEWEB)

    Genzel, C.

    2000-11-01

    The topic of the habilitation thesis is the development of an X-ray diffraction method for measurement and depth-resolved analysis of internal stresses in the surface region of polycrystalline materials. The method relies on the basic approach of varying {tau}, the penetration depth of the X-rays in the materials, by the scattering vector g{sub theta{psi}} via stepwise specimen rotation. Thus, depth profiles of the interlattice plane distances d(hkl) in the specimen system can be derived for given direction and inclination angles {theta} and {psi} of the scattering vector. This offers the possibility to identify individual components of the stress tensors of the basic equation of the X-ray diffraction analysis, and to perform separate analyses of those components. For calculation of the relevant internal stress distributions {sigma}{sub ij}({tau}) using the interlattice plane distance profiles, a self-consistent method is established which takes into account the high sensitivity of the derived internal stresses in relation to the interlattice plane distance d{sub 0}(hkl) in the stress-free crystal lattice. The evaluation yields results describing the depth profiles as well as the strain-free interlattice plane distance d{sub 0}(hkl), so that a quantitative analysis is possible of tri-axial internal stress states in the surface region of the materials. (orig./CB) [German] Den Gegenstand der vorliegenden Arbeit bildet die Entwicklung eines roentgenographischen Mess- und Auswerteverfahrens zur tiefenaufgeloesten Analyse des oberflaechennahen Eigenspannungszustandes in vielkristallinen Werkstoffen. Der Grundgedanke der Methode besteht darin, die Eindringtiefe {tau} der Roentgenstrahlung in den Werkstoff durch schrittweise Drehung der Probe um den Streuvektor g{sub {theta}}{sub {psi}} zu variieren. Damit koennen Tiefenprofile der Netzebenenabstaende d(hkl) fuer fest vorgegebene Azimut- und Neigungswinkel {theta} und {psi} des Streuvektors im Probensystem ermittelt

  7. Development of an exhaust sensor for control of internal combustion engines and exhaust treatment systems - CatSens. Final report; Entwicklung eines Abgassensors zur Regelung von Verbrennungsmotoren und Abgasnachbehandlungssystemen - CatSens. Abschlussbericht

    Energy Technology Data Exchange (ETDEWEB)

    Lepperhoff, G.; Milanovic, I.

    2002-05-01

    A sensor system for controlling combustion processes in small-scale furnaces and internal combustion engines and for on-board diagnosis of exhaust treatment systems, e.g. NO{sub x} adsorber catalytic converters in motor cars, was developed. [German] Im Rahmen des Verbundprojektes soll ein Sensorsystem zur Regelung der Verbrennungsprozesse in Kleinfeuerungsanlagen und Verbrennungsmotoren sowie zur Regelung und Ueberwachung (On-Board Diagnose) von Abgasnachbehandlungseinrichtungen wie z.B. NO{sub x}-Adsorberkatalysatoren in Kraftfahrzeugen, entwickelt werden. (orig.)

  8. [Rolf Hammel-Kiesow. Der Lübecker Katasterplan des 19. Jahrhunderts als historische Quelle. Überlegungen zur Stadtentwicklung Lübecks aus archäologischer, historischer und bauhistorischen Zicht] / Dennis Hormuth

    Index Scriptorium Estoniae

    Hormuth, Dennis

    2013-01-01

    Arvustus : Rolf Hammel-Kiesow. Der LÜbecker Katasterplan des 19. Jahrhunderts als historische Quelle. Überlegungen zur Stadtentwicklung Lübecks aus archäologischer, historischer und bauhistorischen Sicht. In: Stadtgründung und Stadterweiterung. Beiträge von Archäologie und Stadtgeschichtsforschung (=Beiträge zur Geschichte der Städte Mitteleuropas XXII). Linz, 2011. S. 75-104

  9. EQUALIZATION OF RESULTS ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    Florentina MOISESCU

    2014-06-01

    Full Text Available The purpose of this paper is to demonstrate the effect that different accounting policies have on the outcome of an enterprise, this effect being represented either earnings growth or diminishing it. Deprecation policy, the policy related to inventory, policy provisions and related policy borrowing costs are some of the many other possibilities which affect the content of financial statements. Because national and international accounting standards give businesses the flexibility to choose between different policies, managers take advantage of existing loopholes and draw on creative accounting , so that it answers to the needs of the management team.

  10. Cultural Impacts in Managerial Accounting

    Directory of Open Access Journals (Sweden)

    Flavius Guinea

    2006-08-01

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

  11. TQM and six sigma in accounting literature

    OpenAIRE

    Vieira, João Manuel Franco Coelho Gouveia

    2014-01-01

    This study is based on the investigation of the relation between management accounting, Total Quality Management and six sigma, in articles published in 5 of the most renowned accounting journals: Management Accounting Review; European Accounting Review; Accounting, Auditing and Accountability; Critical Perspectives on Accounting; and Accounting Organizations and Society. Despite the vast existent literature related to both management accounting and quality management, this investigation c...

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

    Science.gov (United States)

    Kenney, Martha

    2015-10-01

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

  13. Accountability in Times of Austerity

    DEFF Research Database (Denmark)

    Hansen, Hanne Foss; Kristiansen, Mads Bøge

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

  14. TFTR tritium inventory accountability system

    International Nuclear Information System (INIS)

    Saville, C.; Ascione, G.; Elwood, S.; Nagy, A.; Raftopoulos, S.; Rossmassler, R.; Stencel, J.; Voorhees, D.; Tilson, C.

    1995-01-01

    This paper discusses the program, PPPL (Princeton Plasma Physics Laboratory) Material Control and Accountability Plan, that has been implemented to track US Department of Energy's tritium and all other accountable source material. Specifically, this paper details the methods used to measure tritium in various systems at the Tokamak Fusion Test Reactor; resolve inventory differences; perform inventory by difference inside the Tokamak; process and measure plasma exhaust and other effluent gas streams; process, measure and ship scrap or waste tritium on molecular sieve beds; and detail organizational structure of the Material Control and Accountability group. In addition, this paper describes a Unix-based computerized software system developed at PPPL to account for all tritium movements throughout the facility. 5 refs., 2 figs

  15. Democracy Aid and Electoral Accountability

    DEFF Research Database (Denmark)

    Heinrich, Tobias; Loftis, Matthew

    2017-01-01

    for this by analyzing incumbent turnover in elections following poor economic performance – the economic vote – as a measure of voting to achieve performance accountability. In our analysis of over 1,100 elections in 114 developing countries between 1975 and 2010, we find distinct evidence that increasing receipt......Although foreign policies often fail to successfully promote democracy, over a decade of empirical research indicates that foreign aid specifically for democracy promotion is remarkably successful at improving the survival and institutional strength of fragile democracies. However, these measures...... cannot tell us how well democracy aid supports the central promise of democracy: accountable government. Since institutions can be subverted in various ways that undermine accountability, it is vital to know whether democracy aid supports accountability to assess its overall success. We provide evidence...

  16. Towards engagement, compliance and accountability

    Directory of Open Access Journals (Sweden)

    Annyssa Bellal

    2011-03-01

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

  17. Accountancy--An Emerging Profession

    Science.gov (United States)

    Ristino, Robert J.

    1971-01-01

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

  18. Cost accounting for the radiologist.

    Science.gov (United States)

    Gentili, Amilcare

    2014-05-01

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

  19. The management accounting vocational fallacy

    OpenAIRE

    Shuttleworth, Christina Cornelia

    2014-01-01

    Rapid changes in highly competitive economic environments have created the need for sound financial management in organisations. In order to source sufficient numbers of skilled financial managers, specialised career guidance should be high on the agenda of educational and labour policy makers. While the chartered management accountant (CMA) enjoys international status, not many studies have been conducted to measure South African students’ and accounting teachers’ awareness of the CMA design...

  20. INTENATIONAL RESEARCH REGARDING CREATIVE ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Berinde Sorin Romulus

    2012-12-01

    Full Text Available Although creative accounting practices are not at all recent, only since 2000 this phenomenon has been widely publicized because of the financial scandals that had erupted worldwide. Obviously, creative accounting practices came to be used with nonchalance at enterprise level, irrespective of their size or the industry within which they operate, fact that appears from different studies undertaken globally in recent years.Even though there are many studies based on the creative accounting phenomenon and on other subjects deriving from it, we considered both interesting and necessary an analysis of the articles that tackle different aspects concerning creative accounting, published after 1990 until now within the highest rated journals in the field of accounting. The main objective of this study is to identify the main research areas in order to emphasize the main existent shortcomings and to outline possible solutions concerning future research directions in this field. Of course, from this main objective derive a few sub-objectives which we will try to achieve by means of the quantitative study. The quantitative study is based on the analysis of researches performed in the filed of creative accounting and its aim is to observe their evolution within the concerned period of time, to analyze the main research directions approached, but also to study the predominant research current and the main type of research applied. Moreover, within this stage we have also analyzed the geographical areas on which the studies performed within the selected articles were based. The present study is far from being exhaustive, but it surely represents a starting point and an informative source for future research in the field of creative accounting. We may conclude that most of the researches conducted within the creative accounting field fall within the main research current, which in our case is positivism. Concerning the type of research, we can observe that the

  1. ACCOUNTING RESPONSIBILITY FOR BUSINESS EVALUATION

    Directory of Open Access Journals (Sweden)

    DORU CÎRNU

    2015-12-01

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

  2. 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...

  3. ENVIRONMENT ACCOUNTING FOR SUSTAINABLE DEVELOPMENT

    OpenAIRE

    Florin Boghean

    2007-01-01

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

  4. School accountability Incentives or sorting?

    OpenAIRE

    Hege Marie Gjefsen; Trude Gunnes

    2015-01-01

    We exploit a nested school accountability reform to estimate the causal effect on teacher mobility, sorting, and student achievement. In 2003, lower-secondary schools in Oslo became accountable to the school district authority for student achievement. In 2005, information on school performance in lower secondary education also became public. Using a difference-in-difference-in-difference approach, we find a significant increase in teacher mobility and that almost all non-stayers leave the tea...

  5. THE EVOLUTION OF MANAGERIAL ACCOUNTING

    OpenAIRE

    Delia MANEA

    2012-01-01

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

  6. QUANTITY AND QUALITY IN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Horia Cristea

    2016-12-01

    Full Text Available The present paper is a synthesis of the scopes of accounting in understanding the economic processes and transactions from the quantitative and qualitative point of view. The economic life is a continuous set of choices and decisions (of maintaining, developing, correcting based on the information supplied by the accounting. The input information that are processed can be incorrect, processed with correct models and the outputs can be correct, incorrectly processed and with incorrect results.

  7. Citizen participation in public accountability

    DEFF Research Database (Denmark)

    Damgaard, Bodil; Lewis, Jenny

    2014-01-01

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

  8. 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.

  9. 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...

  10. A new verification method for vehicle electronics; Ein neues Testverfahren zur Verifikation der Fahrzeugelektrik/-elektronik

    Energy Technology Data Exchange (ETDEWEB)

    Sigwart, A.; Bockemuehl, P. [Ford-Werke AG, Koeln (Germany)

    2001-07-01

    anstelle des Fahrers die Bedienung aller elektrischen/elektronischen Komponenten uebernimmt. Als Anlage steht ein Strassensimulator (4-Stempelanlage) in einer Klimakammer zur Verfuegung. In einer automatisierten Ablaufsteuerung wird die Anregung durch die Strasse verbunden mit den Umgebungsbedingungen (Temperatur, Feuchte, Sonnenlicht) und kombiniert mit den Betaetigungen der elektrischen Komponenten durch den Roboter. Mit diesem Verfahren ist es moeglich, Kundengebrauchsprofile realitaetsgetreu zu simulieren und in kurzer Zeit eine Lebensdauer von 10 Jahren zu absolvieren. (orig.)

  11. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    Directory of Open Access Journals (Sweden)

    Mihaela Ungureanu

    2012-03-01

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

  12. Modelling of suspended matter transport and turnover in biofilters for waste water treatment; Modellierung von Stofftransport und -umsatz in Biofiltern zur Abwasserreinigung

    Energy Technology Data Exchange (ETDEWEB)

    Telgmann, U. [Kassel Univ. (Gesamthochschule) (Germany). Fachgebiet Siedlungswasserwirtschaft; Horn, H. [Fachhochschule Magdeburg (Germany). Hydro- und Abfallchemie

    1999-07-01

    Essential elements of the presented model for biofilters are suspended matter transfer in the boundary layer water/biofilm, the gradient of concentration for substrate turnover in the biofilm with limited diffusion, and the gradient of concentration and biomass distribution both in the biofilm and over the height of the reactor. Problematic in biofilm modelling is linking the turnover of substrate in the biofilm affixed to the carrier material with changes in concentration along the reactor height. This means that concentration profiles need to be calculated both in the biofilm and over the height of the reactor. The presented model describes substrate turnover in the biofilm by means of a Monod kinetics, and diffusive suspended matter transport with the aid of Fick's second law. The change in concentration over the filter bed height is taken into account by dividing the reactor volume into five complete-mixing segments. Further elements of modelling are biomass production and the corresponding discharge from the biofilter. In exemplary manner, a biofilter for downstream denitrification with methanol was modelled and the results were compared with measurements taken at a semi-technical pilot plant. (orig.) [German] Wesentliche Elemente des hier vorgestellten Modells fuer Biofilter sind der Stoffuebergang in der Grenzschicht Wasser/Biofilm, der Konzentrationsgradient beim diffusionslimitierten Substratumsatz im Biofilm, der Konzentrationsgradient und die Biomasseverteilung sowohl im Biofilm als auch ueber die Reaktorhoehe. Problematik bei der Modellierung eines Biofilms ist die Verknuepfung von Substratumsatz in dem auf dem Traegermaterial haftenden Biofilm mit der Konzentrationsveraenderung entlang der Reaktorhoehe. Die Konzentrationsprofile muessen also sowohl im Biofilm als auch ueber die Reaktorhoehe berechnet werden. Im praesentierten Modell wird der Substratumsatz im Biofilm mit einer Monodkinetik und der diffusive Stofftransport mit Hilfe des 2. Fick

  13. Guideline for in vivo- and in vitro procedures for thyroid diseases. Version 2; Leitlinie zur Schilddruesendiagnostik. Version 2

    Energy Technology Data Exchange (ETDEWEB)

    Dietlein, M.; Dressler, J.; Gruenwald, F.; Joseph, K.; Leisner, B.; Moser, E.; Reiners, C.; Rendl, J.; Schicha, H.; Schneider, P.; Schober, O. [Deutsche Gesellschaft fuer Nuklearmedizin (DGN) (Germany)

    2003-06-01

    The version 2 of the guideline for diagnostic standards of thyroid disorders is an update of the guideline published in 1999 and describes standards of in vitro and in vivo procedures. The following statements are modified: In vitro procedures: When measurement of the TSH-receptor antibodies is indicated, the guideline recommends the use of a second generation assay (recombinant human TSH-receptor as antigen). The functional assay sensitivity for the measurement of thyroglobulin should reach a value {<=}1 ng/ml. Moleculargenetic tests (RET proto-oncogen) are indicated in patients with a newly diagnosed medullary thyroid cancer and in the relatives of patients with hereditary medullary thyroid cancer. In vivo procedures: The sonographic examination should use a probe with a frequency of at least 7.5 MHz. Indications for the thyroid scintigraphy: nodule size {>=}1 cm in diameter, autonomous goitre/nodule with clinical or subclinical hyperthyroidism, necessity of a differentiation between Graves' disease and chronic lymphocytic thyroiditis, therapy control after a definitive treatment and - in individual cases - the follow-up of untreated autonomous nodules. (orig.) [German] Mit der Version 2 der Leitlinie zur Schilddruesendiagnostik wird die 1999 publizierte Leitlinie aktualisiert. Die Leitlinie behandelt sowohl In-vitro- als auch In-vivo-Diagnostik. Die Aenderungen umfassen folgende Aspekte: In-vitro-Diagnostik: Zur Messung der Antikoerper gegen den TSH-Rezeptor werden Assaysysteme der zweiten Generation empfohlen, bei denen der rekombinante humane TSH-Rezeptor als Antigen eingesetzt wird. Die funktionelle Assaysensitivitaet der Thyreoglobulinbestimmung sollte {<=}1 ng/ml betragen. Molekulargenetische Untersuchungen (RET Protoonkogen) haben ihren Platz bei der Erstmanifestation eines medullaeren Schilddruesenkarzinoms und im Familienscreening, falls eine hereditaere Form des medullaeren Schilddruesenkarzinoms vorliegt. In-vivo-Diagnostik: Die sonographische

  14. Data verification and materials accountancy for two accounting periods

    International Nuclear Information System (INIS)

    Beedgen, R.

    1985-01-01

    In the framework of near-real-time accountancy for nuclear materials, safeguards statistical analysis based on the operator's data of a sequence of materials balance periods has been performed. Up to now, it is assumed that the operator's data are correct. A statistical model is presented that enables inspector verification measurements for a sequence of accounting periods to be included into a safeguards procedure. The analysis uses a two balance period and statistical concepts which are applied in the case of one accounting period. The interconnection of different safeguards measures shall be studied to get a basic idea about the procedure and it is shown that there might be fundamental differences to the one balance case

  15. CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    Cristina PRICHICI

    2015-04-01

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

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

    Directory of Open Access Journals (Sweden)

    P URFI

    2003-04-01

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

  17. Gas-operated heat pump for monovalent space heating and tap water heating. A seizable contribution to carbon dioxide emission control; Gasbetriebene Waermepumpe zur monovalenten Raumbeheizung und Trinkwassererwaermung. Ein greifbarer Beitrag zur Reduktion der CO{sub 2}-Emissionen

    Energy Technology Data Exchange (ETDEWEB)

    Heikrodt, K.; Heckt, R. [Viessmann Werke GmbH und Co., Allendorf (Germany)

    1999-07-01

    The project had the objectives to develop a Vuilleumier heat pump for space heating and make an experimental study testing it as a heat generator for a heating system for one- and multi-family houses. Apart from monovalent operation, the following boundary conditions were defined: provision for connection to existing heating systems, even radiator heatings with 75 C/60 C, tap water heating, and air-source heat. Performance constant, manufacturing cost, freedom from maintenance, and service life were taken into consideration in the design, rating and construction of the unit. (orig.) [German] Ziel des Vorhabens war die Entwicklung einer Vuilleumier-Waermepumpe zur Raumbeheizung und deren experimentelle Untersuchung als Waermeerzeuger fuer ein Heizungssystem in Ein- und Mehrfamilienhaeusern. Als Rahmebedingungen wurden neben einer monovalenten Betriebsweise auch die moegliche Anbindung an bestehende Heizungssysteme, sogar Radiatorheizungen mit 75 C/60 C, Trinkwassererwaermung und Luft als Waermequelle festgelegt. Leistungszahl, Herstellkosten, Wartungsfreiheit und Lebensdauer wurden in Konzeption, Auslegung und Konstruktion beruecksichtigt. (orig.)

  18. 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...

  19. Balancing the books accounting for librarians

    CERN Document Server

    Kirk, Rachel A

    2012-01-01

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

  20. Finance and Accounting; a comprehensive introduction

    NARCIS (Netherlands)

    drs. Ewoud Jansen

    2005-01-01

    Finance and accounting behandelt in een boek de essentiele aspecten van drie disciplines: financieel management, management accounting en financial accounting. Dit maakt Finance and accounting tot een breed en waardevol engelstalig naslagwerk.

  1. Creative Accounting Practices in Nigerian Banks

    African Journals Online (AJOL)

    gold

    banks is to boost the market value of shares; users of accounting information are adversely .... Creative accounting methods are noteworthy because they remain in use as ..... accounting statements to attract investors; this creation of accounts.

  2. CONSTRUCTING ACCOUNTING UNCERTAINITY ESTIMATES VARIABLE

    Directory of Open Access Journals (Sweden)

    Nino Serdarevic

    2012-10-01

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

  3. Accounting Information Systems Implementation and Management Accounting Change

    Directory of Open Access Journals (Sweden)

    Bredmar Krister

    2014-09-01

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

  4. Media Accounts of School Performance: Reinforcing Dominant Practices of Accountability

    Science.gov (United States)

    Baroutsis, Aspa

    2016-01-01

    Media reportage often act as interpretations of accountability policies thereby making the news media a part of the policy enactment process. Within such a process, their role is that of policy reinforcement rather than policy construction or contestation. This paper draws on the experiences of school leaders in regional Queensland, Australia, and…

  5. Zur Politik der Intertextualität in Roberto Bolaños ‚Estrella Distante‘

    Directory of Open Access Journals (Sweden)

    Samir Sellami

    2014-12-01

    Full Text Available Am Beispiel von Bolaños 1996 erschienenem Kurzroman Estrella Distante untersucht der Beitrag die spezifische Logik der Intertextualität in Bolaños Poetik. Seine implizite Logik der Intertextualität entwickelt sich dabei nicht im luftleeren Raum, sondern im Kontrastverhältnis zu der erzählten Poetik des Protagonisten Carlos Wieder. Dessen formal progressive, aber politisch reaktionär motivierte Poetik deckt die fundamentale Ambivalenz avantgardistischer Poetiken auf und führt zur gegensätzlichen Affirmation einer metabolischen Intertextualität, die den körperlichen und gelebten Kontakt mit dem Literarischen in den Vordergrund stellt. In dieser Konstellation wird Estrella Distante lesbar als poetischer Widerstand und literarische Vergeltung an der historischen Wirklichkeit.

  6. E-Learning als Möglichkeit zur Unterstützung des selbstgesteuerten Lernens an Berufsschulen

    Directory of Open Access Journals (Sweden)

    Silvia Dreer

    2008-06-01

    Full Text Available Im Mittelpunkt dieses Beitrages steht die Frage, wie durch die Potenziale von ELearning selbstgesteuertes Lernen an berufsbildenden Schulen (Berufsschulen unterstützt werden kann und wie diese neuen Lernangebote im Unterricht effektiv genutzt werden können. Dann werden bereits vorhandene empirische Belege zum selbstgesteuerten Lernen aufgearbeitet und unterschiedliche Möglichkeiten zur Förderung des selbstgesteuerten Lernens betrachtet bzw. welche Lernumgebungen notwendig sind, um selbstgesteuertes Lernen zu ermöglichen. Es wird auf die Besonderheiten von E-Learning eingegangen und eine mediendidaktische Konzeption realisiert. Im Rahmen der empirischen Untersuchung wird untersucht, ob selbstgesteuertes Lernen durch E-Learning unterstützt werden kann. Den Abschluss bildet eine Abschätzung des mediendidaktischen Potenzials von Lernumgebungen die selbstgesteuertes Lernen unterstützen in Hinblick auf den Unterricht in berufsbildenden Schulen.

  7. Lean management - an effective way to arrange maintenance?; Lean Management - ein effektiver Weg zur Gestaltung der Instandhaltung?

    Energy Technology Data Exchange (ETDEWEB)

    Tschuschke, W. [Inst. fuer Instandhaltung gGmbH, Iserlohn (Germany)

    1996-08-01

    Lean management/lean production wishes to attain more through intelligent operation system/production at less expense (personnel, materials, energy, costs). The object is not harder but more intelligent and production work; we do not need to run faster but to find shorter routes. The idea of lean management`s effects and changes have consequences for the field of maintenance as an equivalent and legitimate business area which are discussed in this paper. (orig.) [Deutsch] Lean Management/Lean Production will durch ein intelligentes Arbeitssystem/Produzieren mit weniger Aufwand (Personal, Material, Energie, Kosten) mehr erreichen. Ziel ist nicht das haertere, sondern das intelligentere und produktivere Arbeiten; wir sollen nicht schneller laufen, sondern kuerzere Wege finden. Fuer den Bereich Instandhaltung als gleichwertiger und gleichberechtigter Unternehmensbereich haben die Gedanken des Lean Managements Auswirkungen und Veraenderungen zur Folge, die im Beitrag genannt werden. (orig.)

  8. Components for real-time state monitoring of biological sewage treatment plants; Komponenten zur Echtzeit-Zustandserfassung biologischer Klaeranlagen

    Energy Technology Data Exchange (ETDEWEB)

    Obenaus, F.; Rosenwinkel, K.H. [Hannover Univ. (Germany). Inst. fuer Siedlungswasserwirtschaft und Abfalltechnik

    1999-07-01

    Described is a method for the acquision of comprehensive state monitoring data from a sewage treatment plant's biological stage. The focus is on the measuring point in the effluent from preliminary cleaning. This is the most critical point of the system, its function being safeguarded only if the pollution load induced by the inflow to the biological stage can be exactly monitored. (orig.) [German] Beschrieben wurde eine Methode zum Erhalt umfassender Zustandsinformationen aus der biologischen Reinigungsstufe einer Klaeranlage, wobei der Schwerpunkt der Ausfuehrungen sich der Messstelle im Ablauf der Vorklaerung als kritischstem Punkt des Systems widmete, dessen Funktion nur bei genauer Erfassung der durch den Zulauf zur biologischen Stufe induzierten Belastung gewaehrleistet ist. (orig.)

  9. Status reports on the development and application of acoustic emission analysis. Proceedings; Statusberichte zur Entwicklung und Anwendung der Schallemissionsanalyse. Beitraege

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2017-08-01

    The colloquium lectures represent the wide range of applications in acoustic emission analysis and testing in the areas of damage development and damage mechanisms, testing of components, condition monitoring, development of new measuring systems and sensors as well as software development regarding locating methods and signal analysis. One focus of the colloquium is on current hardware and software developments for status monitoring by means of AE monitoring. One of the papers was separately analyzed for this database. [German] Die Vortraege des Kolloquiums repraesentieren das breite Spektrum der Anwendungen der Schallemissionsanalyse und -pruefung in den Bereichen der Schadensentwicklung und Schadensmechanismen, Pruefung von Bauteilen, Zustandsueberwachung, Entwicklung neuer Messsysteme und Sensoren sowie Softwareentwicklung bezueglich Ortungsverfahren und Signalanalyse. Ein Schwerpunkt des Kolloquiums betrifft aktuelle Hard- und Softwareentwicklungen zur Zustandsueberwachung durch AE-Monitoring.

  10. Responsibility is More than Accountability

    DEFF Research Database (Denmark)

    Vetterlein, Antje

    2018-01-01

    This paper critically assesses the notion of responsibility and argues that by adopting a broader understanding as going beyond accountability will shift our focus from regulatory to negotiated governance. Negotiated governance emphasizes the origin of rules and regulations and their contestation...... over the focus on compliance and enforcement. In order to elaborate this argument, I use the case of corporate social responsibility (CSR). The paper takes departure in the governance literature. Reviewing that scholarship, I develop a typology of responsibility to first substantiate the paper's claim...... that responsibility is more than accountability. In a second step, I derive a taxonomy of CSR practices that are loosely associated with different meanings of responsibility. The taxonomy highlights two specific problems that the literature focusing on accountability leaves unanswered, these are the moral...

  11. Computer programs as accounting object

    Directory of Open Access Journals (Sweden)

    I.V. Perviy

    2015-03-01

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

  12. Investment accounting in building industry

    Energy Technology Data Exchange (ETDEWEB)

    Kuesgen, H.

    1982-09-01

    The methods of investment accounting are always required if, as it is usual for buildings, payments are not due once but repeatedly within a period of several years. These payments are presented in a payment model from which an informative and reliable total value of all costs and yields can be derived. The report deals nearly exclusively with the so-called dynamic investment accounting method as it records the payment procedures as to time much more exactly than the static investment accounting method. The problem of continually rising amounts of regular payments as e.g. energy prices can be better represented by the dynamic method. Therefore, the static methods have been dealt with only globally.

  13. Estimation and valuation in accounting

    Directory of Open Access Journals (Sweden)

    Cicilia Ionescu

    2014-03-01

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

  14. Social accountability of medical education

    DEFF Research Database (Denmark)

    Lindgren, Stefan; Karle, Hans

    2011-01-01

    accountability of medical education must be included in all accreditation processes at all levels. The global standards programme by World Federation for Medical Education (WFME) provides tools for national or regional accreditation but also guidance for reforms and quality improvement. The standards are used......Medical doctors constitute a profession which embraces trust from and accountability to society. This responsibility extends to all medical educational institutions. Social accountability of medical education means a willingness and ability to adjust to the needs of patients and health care systems...... both nationally and globally. But it also implies a responsibility to contribute to the development of medicine and society through fostering competence for research and improvement. Accreditation is a process by which a statutory body evaluates and recognises an educational institution and/or its...

  15. 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.

  16. Activty- versus Variability-Based Management Accounting

    DEFF Research Database (Denmark)

    Israelsen, Poul

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

  17. Environmental economy account for Denmark 1997

    International Nuclear Information System (INIS)

    Anon.

    1999-01-01

    The article deals with energy consumption, energy reserves and air pollution in relation to the Danish National Account. The statistics are taken from the separate environment account, which is consistent as 'satellite' to the real national account. The environmental account from Denmark is an example of a system of the so-called NAMEA-type (National Accounting Matrix including Environmental Accounts). (EHS)

  18. Environmental economy account for Denmark 1998

    International Nuclear Information System (INIS)

    Anon.

    2000-01-01

    The article deals with energy consumption, energy reserves and air pollution in relation to the Danish National Account. The statistics are taken from the separate environment account, which is consistent as 'satellite' to the real national account. The environmental account from Denmark is an example of a system of the so-called NAMEA-type (National Accounting Matrix including Environmental Accounts). (EHS)

  19. Environmental economy account for Denmark 1999

    International Nuclear Information System (INIS)

    Anon.

    2001-01-01

    The article deals with energy consumption, energy reserves and air pollution in relation to the Danish National Account. The statistics are taken from the separate environment account, which is consistent as 'satellite' to the real national account. The environmental account from Denmark is an example of a system of the so-called NAMEA-type (National Accounting Matrix including Environmental Accounts). (EHS)

  20. Thermal management for GDI engine. Ways to reduce warm up; Thermomanagement beim DI Ottomotor. Wege zur Verkuerzung des Warmlaufs

    Energy Technology Data Exchange (ETDEWEB)

    Koch, F.; Haubner, F.; Schwaderlapp, M. [FEV Motorentechnik GmbH und Co KG, Aachen (Germany)

    2001-07-01

    The cooling system of modern engines has to fulfill demands which are for the engine fuel consumption, increase of efficiency, decrease of emissions and for the vehicle warm up characteristic and cabin heater power. Most of the potential to optimize the cooling system is found at low engine loads and during the warm up. For future systems a precise control of the cooling power is required. Parameters are the engine load and the control of coolant and component temperatures. This parameters are necessary to define the strategy of a thermal management system of the engine. Simulation models were developed to describe the thermal behavior and the interactions between cooling system and thermodynamic, thermal load of the components and Tribology. Based on this a concept was worked out which lead to a fuel consumption reduction of 3,8% in NEFZ. (orig.) [German] Das Kuehlsystem heutiger Motoren muss Anforderungen erfuellen, die sich motorseitig aus Verbrauchsreduzierung, Wirkungsgradoptimierung und gleichzeitiger Verschaerfung der Abgasnormen sowie fahrzeugseitig aus der Warmlaufdynamik insbesondere der fuer die Fahrzeugheizung benoetigten Leistung ergeben. Die Potenziale zur Optimierung des Kuehlsystems finden sich vorwiegend fuer den Motorbetrieb bei niedrigen Motorlasten und im Warmlauf. Fuer zukuenftige Systeme erfordert dies eine exaktere Regelung der Kuehlleistung, die sich am tatsaechlichen Bedarf des Motors orientiert. Als wesentliche Parameter sind die staerkere Beruecksichtigung der Motorlast und die gezielte Regelung der Kuehlmittel- sowie der Bauteiltemperaturen zu nennen. Besondere Bedeutung bekommt die Definition der Betriebsweise eines Thermomanagementsystems. Zur Auslegung wurden Simulationsmodelle entwickelt, die das thermische Verhalten und die wesentlichen Interaktionen des Kuehlsystems mit der Thermodynamik, der thermischen Bauteilbelastung und der Tribologie detailliert beschreiben und ein Konzept erarbeitet, das fuer ein Mittelklassefahrzeug 3