WorldWideScience

Sample records for account numbers cgatt4-jan

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

    NARCIS (Netherlands)

    Hooge, Edith; Burns, Tracey; Wilkoszewski, Harald

    2012-01-01

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

  2. Connecting Neural Coding to Number Cognition: A Computational Account

    Science.gov (United States)

    Prather, Richard W.

    2012-01-01

    The current study presents a series of computational simulations that demonstrate how the neural coding of numerical magnitude may influence number cognition and development. This includes behavioral phenomena cataloged in cognitive literature such as the development of numerical estimation and operational momentum. Though neural research has…

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

    DEFF Research Database (Denmark)

    Bergenholtz, Henning; Norddahl, Bjarni

    2014-01-01

    Lemma lacunas in dictionaries are a traditional focus area for lexicographers, but the opposite problem, which we choose to call lemma flooding, has received very little attention. The study of this flooding could be relevant in order to save lexicographers spending thousands of hours producing...... not be of interest to users and consequently could be ignored in order to avoid lemma flooding. We tried to demonstrate that while it is not possible to completely avoid lemma flooding, implementing a relatively simple rule could minimize it. But in reality the results were quite disappointing, because there were...... no clear rules or methods to avoid lemma flooding. Now we will try the same kind of analysis of log files for the English-Danish and the Danish-English Accounting Dictionaries. We see here that there are differences between different dictionaries (monolingual for English and Danish and bilingual...

  4. 17 CFR 248.12 - Limits on sharing account number information for marketing purposes.

    Science.gov (United States)

    2010-04-01

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

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

    Directory of Open Access Journals (Sweden)

    Tanja eDackermann

    2015-07-01

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

  6. 17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

    Science.gov (United States)

    2010-04-01

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

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

    Science.gov (United States)

    2010-01-01

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

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

    Science.gov (United States)

    2010-01-01

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

  9. 16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

    Science.gov (United States)

    2010-01-01

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

  10. 12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

    Science.gov (United States)

    2010-01-01

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

  11. 12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

    Science.gov (United States)

    2010-01-01

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

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

    Science.gov (United States)

    2010-01-01

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

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

    Science.gov (United States)

    2010-11-10

    ... National Park Service River Raisin National Battlefield Park, MI ; Account Number: 6495 AGENCY: National Park Service, Department of the Interior. ACTION: Notification of a New National Park, River Raisin National Battlefield Park. SUMMARY: As authorized by Section 7003 of the Omnibus Public Land Management...

  14. Accountability and Testing. NAESP School Leadership Digest Second Series, Number 5. ERIC/CEM Research Analysis Series, Number 20.

    Science.gov (United States)

    Mazzarella, Jo Ann

    What is meant by "accountability" varies a great deal. It is not, however, the tools such as merit salary plans, voucher plans, and management techniques that are used to achieve accountability. Accountability has from its earliest days been tied to testing. In discussing testing, it is necessary to discuss the pros and cons of standardized, or…

  15. Assigning unique identification numbers to new user accounts and groups in a computing environment with multiple registries

    Science.gov (United States)

    DeRobertis, Christopher V.; Lu, Yantian T.

    2010-02-23

    A method, system, and program storage device for creating a new user account or user group with a unique identification number in a computing environment having multiple user registries is provided. In response to receiving a command to create a new user account or user group, an operating system of a clustered computing environment automatically checks multiple registries configured for the operating system to determine whether a candidate identification number for the new user account or user group has been assigned already to one or more existing user accounts or groups, respectively. The operating system automatically assigns the candidate identification number to the new user account or user group created in a target user registry if the checking indicates that the candidate identification number has not been assigned already to any of the existing user accounts or user groups, respectively.

  16. Equity valuation using accounting numbers high vs. low proportion of intangibles in firms

    OpenAIRE

    Sarmento, Gonçalo Leitão Fernandes de Morais

    2015-01-01

    The shift to a new economy places on intangible assets an indispensable instrument to preserve the competitive positions of firms and their value creation process. Due to their nature being difficult to define, the wealth created by intangible assets may not be fully captured by the current accounting standards which are based on limited recognition criteria. This paper sheds light on the importance of accounting information for valuation and offers a study of how equity valuat...

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-12-01

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

  18. Researchers' choice of the number and range of levels in experiments affects the resultant variance-accounted-for effect size.

    Science.gov (United States)

    Okada, Kensuke; Hoshino, Takahiro

    2016-08-08

    In psychology, the reporting of variance-accounted-for effect size indices has been recommended and widely accepted through the movement away from null hypothesis significance testing. However, most researchers have paid insufficient attention to the fact that effect sizes depend on the choice of the number of levels and their ranges in experiments. Moreover, the functional form of how and how much this choice affects the resultant effect size has not thus far been studied. We show that the relationship between the population effect size and number and range of levels is given as an explicit function under reasonable assumptions. Counterintuitively, it is found that researchers may affect the resultant effect size to be either double or half simply by suitably choosing the number of levels and their ranges. Through a simulation study, we confirm that this relation also applies to sample effect size indices in much the same way. Therefore, the variance-accounted-for effect size would be substantially affected by the basic research design such as the number of levels. Simple cross-study comparisons and a meta-analysis of variance-accounted-for effect sizes would generally be irrational unless differences in research designs are explicitly considered.

  19. Adjustment to the Curve Number Nrcs-Cn to Account for the Vegetation Effect on the Hydrological Processes

    Science.gov (United States)

    Gonzalez, A.; Temimi, M.; Khanbilvardi, R.

    2012-12-01

    The objective of this work is to develop an approach that makes use of remotely sensed Greenness Fraction (GF) as a proxy for the vegetation density to automatically adjust the Curve Number model (NRCS-CN) to account for the effect of the changes in vegetation growth on hydrological processes. Daily gauged precipitation-runoff pairs (1948 to 2003) from the MOdel Parameter Estimation EXperiment dataset (MOPEX) over 26 watersheds across the U.S. were used to estimate monthly averaged CNs (CNsim) and then compared to the monthly GF. An adjustment factor was then proposed for the typical static CN inputs which do not account for the vegetation growth over time; the result was a vegetation-adjusted CN (CNveg adj). The improvement in the performance of the NRCS-CN methodology was assessed. The results evidence how the CNveg adj compensates the underestimation of the standard CN (CNstd). The ratio of the estimated runoff using the CNstd (Qstd) to the observed runoff (Qobs) was 0.36; while with the CNveg adj (Qveg adj) was 0.98. The correlation coefficient of simulated and observed runoff when using CNstd and CNveg adj, was 0.42 and 0.92, respectively. Likewise, the Nash-Sutcliffe coefficient of Qstd was -0.92 and 0.85 for Qveg adj. This implies that the adjustment to the CN is crucial for improved hydrological modeling and, therefore, for flood and flash flood monitoring and forecasting.

  20. Accounting for Parcel-Allocation Variability in Practice: Combining Sources of Uncertainty and Choosing the Number of Allocations.

    Science.gov (United States)

    Sterba, Sonya K; Rights, Jason D

    2016-01-01

    Item parceling remains widely used under conditions that can lead to parcel-allocation variability in results. Hence, researchers may be interested in quantifying and accounting for parcel-allocation variability within sample. To do so in practice, three key issues need to be addressed. First, how can we combine sources of uncertainty arising from sampling variability and parcel-allocation variability when drawing inferences about parameters in structural equation models? Second, on what basis can we choose the number of repeated item-to-parcel allocations within sample? Third, how can we diagnose and report proportions of total variability per estimate arising due to parcel-allocation variability versus sampling variability? This article addresses these three methodological issues. Developments are illustrated using simulated and empirical examples, and software for implementing them is provided.

  1. The Development of Symbolic and Non-Symbolic Number Line Estimations: Three Developmental Accounts Contrasted Within Cross-Sectional and Longitudinal Data

    Directory of Open Access Journals (Sweden)

    Delphine Sasanguie

    2016-12-01

    Full Text Available Three theoretical accounts have been put forward for the development of children’s response patterns on number line estimation tasks: the log-to-linear representational shift, the two-linear-to-linear transformation and the proportion judgment account. These three accounts have not been contrasted, however, within one study, using one single criterion to determine which model provides the best fit. The present study contrasted these three accounts by examining first, second and sixth graders with a symbolic and non-symbolic number line estimation task (Experiment 1. In addition, first and second graders were tested again one year later (Experiment 2. In case of symbolic estimations, the proportion judgment account described the data best. Most young children’s non-symbolic estimation patterns were best described by a logarithmic model (within the log-to-lin account, whereas those of most older children were best described by the simple power model (within the proportion judgment account.

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

    Directory of Open Access Journals (Sweden)

    Fernando Caio Galdi

    2011-03-01

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

  3. Load-pull measurement analysis of AlGaN/GaN HEMT taking into account number of gate fingers

    Science.gov (United States)

    Tiwat, Pongthavornkamol; Guoguo, Liu; Tingting, Yuan; Yingkui, Zheng; Xinyu, Liu

    2016-06-01

    This paper investigates load-pull measurement of AlGaN/GaN high electron mobility transistors (HEMTs) at different numbers of gate fingers. Scalable small-signal models are extracted to analyze the relationship between each model's parameters and the number of device's gate fingers. The simulated S-parameters from the small-signal models are compared with the reflection coefficients measured from the load-pull measurement system at X-band frequencies of 8.8 and 10.4 GHz. The dependency between the number of device's gate fingers and load-pull characterization is presented. Project supported by the National Natural Science Foundation of China (No. 61204086).

  4. A New Account of the Neurocognitive Foundations of Impairments in Space, Time, and Number Processing in Children with Chromosome 22q11.2 Deletion Syndrome

    Science.gov (United States)

    Simon, Tony J.

    2008-01-01

    In this article, I present an updated account that attempts to explain, in cognitive processing and neural terms, the nonverbal intellectual impairments experienced by most children with deletions of chromosome 22q11.2. Specifically, I propose that this genetic syndrome leads to early developmental changes in the structure and function of clearly…

  5. 41 CFR 102-37.70 - How should a transferee account for the receipt of a larger or smaller number of items than...

    Science.gov (United States)

    2010-07-01

    ... PROPERTY General Provisions Donation Overview § 102-37.70 How should a transferee account for the receipt... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false How should a transferee....70 Section 102-37.70 Public Contracts and Property Management Federal Property Management...

  6. 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...

  7. Internet Accounting

    NARCIS (Netherlands)

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

    2001-01-01

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

  8. Accounting Automation

    OpenAIRE

    Laynebaril1

    2017-01-01

    Accounting Automation   Click Link Below To Buy:   http://hwcampus.com/shop/accounting-automation/  Or Visit www.hwcampus.com Accounting Automation” Please respond to the following: Imagine you are a consultant hired to convert a manual accounting system to an automated system. Suggest the key advantages and disadvantages of automating a manual accounting system. Identify the most important step in the conversion process. Provide a rationale for your response. ...

  9. 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.

  10. Educational Accountability

    Science.gov (United States)

    Pincoffs, Edmund L.

    1973-01-01

    Discusses educational accountability as the paradigm of performance contracting, presents some arguments for and against accountability, and discusses the goals of education and the responsibility of the teacher. (Author/PG)

  11. Accounting outsourcing

    OpenAIRE

    Richtáriková, Paulína

    2012-01-01

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

  12. 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 companie

  13. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    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...

  14. 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....

  15. 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.

  16. 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.

  17. 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....

  18. INTERPRETATION, COPING & ACCOUNTABILITY IN SOCIAL ACCOUNTING

    OpenAIRE

    Lehman, Glen

    2013-01-01

    Many accountants and accounting theorists believe that objective accounts of the external world are possible. This paper critiques such arguments via an examination of the ethical assumptions underpinning social and environmental accounting. In the early 1990s, David Solomons and Tony Tinker debated the idea that accounting was a fair, just and neutral means to represent reality. On the one hand, Tinker argued that accounting reports are simply artificial constructions and are not objectiv...

  19. Accountability and Sanctions in English Schools

    Science.gov (United States)

    West, Anne; Mattei, Paola; Roberts, Jonathan

    2011-01-01

    This paper focuses on accountability in school-based education in England. It explores notions of accountability and proposes a new framework for its analysis. It then identifies a number of types of accountability which are present in school-based education, and discusses each in terms of who is accountable to whom and for what. It goes on to…

  20. PERCEPTIONS REGARDING TREATMENTS AND CREATIVE ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    HERBEI (MOȚ IOANA

    2015-04-01

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

  1. The Fibonacci Numbers.

    Science.gov (United States)

    Onstad, Torgeir

    1991-01-01

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

  2. The emergence of number

    CERN Document Server

    Crossley, John N

    1987-01-01

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

  3. 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.

  4. 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...

  5. Accounting: Accountants Need Verbal Skill Training

    Science.gov (United States)

    Whitaker, Bruce L.

    1978-01-01

    Verbal skills training is one aspect of accounting education not usually included in secondary and postsecondary accounting courses. The author discusses the need for verbal competency and methods of incorporating it into accounting courses, particularly a variation of the Keller plan of individualized instruction. (MF)

  6. 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.

  7. Number names and number understanding

    DEFF Research Database (Denmark)

    Ejersbo, Lisser Rye; Misfeldt, Morten

    2014-01-01

    through using mathematical names for the numbers such as one-ten-one for 11 and five-ten-six for 56. The project combines the renaming of numbers with supporting the teaching with the new number names. Our hypothesis is that Danish children have more difficulties learning and working with numbers, because...

  8. 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...

  9. Accountability in Arab Bedouin Schools in Israel: Accountable to Whom?

    Science.gov (United States)

    Mizel, Omar

    2009-01-01

    "School-based management" (SBM) rose to become a prominent trend in educational reform in Western countries during the last few decades of the 20th century and has likewise been introduced into a number of Asian and African nations. A key component of SBM is the increase of internal accountability within the school with the aim of improving…

  10. Sagan numbers

    OpenAIRE

    Mendonça, J. Ricardo G.

    2012-01-01

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

  11. Fibonacci numbers

    CERN Document Server

    Vorob'ev, Nikolai Nikolaevich

    2011-01-01

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

  12. Number names and number understanding

    DEFF Research Database (Denmark)

    Ejersbo, Lisser Rye; Misfeldt, Morten

    2014-01-01

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

  13. Applied number theory

    CERN Document Server

    Niederreiter, Harald

    2015-01-01

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

  14. 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…

  15. Fair value accounting

    OpenAIRE

    Shamkuts, Volha, 1977-

    2010-01-01

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

  16. Assessing in financial account

    OpenAIRE

    VACKOVÁ, Lenka

    2011-01-01

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

  17. Eulerian numbers

    CERN Document Server

    Petersen, T Kyle

    2015-01-01

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

  18. 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.

  19. The magic of numbers

    CERN Document Server

    Bell, Eric Temple

    1991-01-01

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

  20. 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...

  1. 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.

  2. Number theory

    CERN Document Server

    Andrews, George E

    1994-01-01

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

  3. Magic Numbers

    Institute of Scientific and Technical Information of China (English)

    2004-01-01

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

  4. ACCOUNTING AUTOMATIONS RISKS

    OpenAIRE

    Муравський, В. В.; Хома, Н. Г.

    2015-01-01

    Accountant accepts active voice in organization of the automated account in the conditions of the informative systems introduction in enterprise activity. Effective accounting automation needs identification and warning of organizational risks. Authors researched, classified and generalized the risks of introduction of the informative accounting systems. The ways of liquidation of the organizational risks sources andminimization of their consequences are gives. The method of the effective con...

  5. 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....

  6. Nice numbers

    CERN Document Server

    Barnes, John

    2016-01-01

    In this intriguing book, John Barnes takes us on a journey through aspects of numbers much as he took us on a geometrical journey in Gems of Geometry. Similarly originating from a series of lectures for adult students at Reading and Oxford University, this book touches a variety of amusing and fascinating topics regarding numbers and their uses both ancient and modern. The author intrigues and challenges his audience with both fundamental number topics such as prime numbers and cryptography, and themes of daily needs and pleasures such as counting one's assets, keeping track of time, and enjoying music. Puzzles and exercises at the end of each lecture offer additional inspiration, and numerous illustrations accompany the reader. Furthermore, a number of appendices provides in-depth insights into diverse topics such as Pascal’s triangle, the Rubik cube, Mersenne’s curious keyboards, and many others. A theme running through is the thought of what is our favourite number. Written in an engaging and witty sty...

  7. Accounting Education in Crisis

    Science.gov (United States)

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

    2011-01-01

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

  8. 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,…

  9. 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…

  10. 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…

  11. 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.

  12. 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...

  13. 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.

  14. Accounting: "Balancing Out" the Accounting Program.

    Science.gov (United States)

    Babcock, Coleen

    1979-01-01

    The vocational accounting laboratory is a viable, meaningful educational experience for high school seniors, due to the uniqueness of its educational approach and the direct involvement of the professional and business community. A balance of experiences is provided to match individual needs and goals of students. (CT)

  15. 高校图书馆微信公众号建设刍议--以南昌航空大学图书馆为例%Discussion on the Development of University Library ’s WeChat Public Account Number---Taking the Library of Nanchang Aviation University as an Example

    Institute of Scientific and Technical Information of China (English)

    拱洁凡

    2016-01-01

    随着移动通信技术的快速发展,微信已经成为很多人手机上必不可少的一个社交软件,微信因其强大和完善的社交功能,备受大学生的青睐。介绍了微信的利用现状,阐述了南昌航空大学图书馆微信公众号的建设情况,探讨了该馆微信公众号在读者服务工作中的业务开展情况。%Along with the rapid development of the mobile communication technology, WeChat has become an essential social communication software on the mobile phones of many people.WeChat is highly favored by college students because of its strong and perfect social communication function. This paper introduces the present situation of WeChat, expounds the construction status of WeChat public account number of the library of Nanchang Aviation University, and probes into the application of WeChat public account number in the reader service of this library.

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

    Science.gov (United States)

    Singh, Geeta

    2008-01-01

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

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

    Science.gov (United States)

    Okpechi, Simeon O.; Belmasrour, Rachid

    2011-01-01

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

  18. Negative Numbers

    Science.gov (United States)

    Galbraith, Mary J.

    1974-01-01

    Examination of models for representing integers demonstrates that formal operational thought is required for establishing the operations on integers. Advocated is the use of many models for introducing negative numbers but, apart from addition, it is recommended that operations on integers be delayed until the formal operations stage. (JP)

  19. Numbers, Please!

    Science.gov (United States)

    Thelin, John R.

    2013-01-01

    What topic would you choose if you had the luxury of writing forever? In this article, John Thelin provides his response: He would opt to write about the history of higher education in a way that relies on quantitative data. "Numbers, please!" is his research request in taking on a longitudinal study of colleges and universities over…

  20. 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...

  1. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

    -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......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...

  2. Accounting As the Language of Business?

    DEFF Research Database (Denmark)

    Torfason, Asgeir B.; Musacchio Adorisio, Anna Linda

    operational performance. The lack of common language to communicate between business partners when it was needed the most, in the midst of the financial crisis, has not been addressed enough in accounting research. This study takes two approaches towards that problem. First, by looking at the accounting...... in annual reports of banks did not communicate or signal potential problems ahead. Both the academic disciplines of accounting and economics have been criticised together with banking and finance industries since the crisis. Accounting is said to be the language of business but its meaning or message......, especially in cash flow statements of banks, went unnoticed or was not understood or could not be interpreted. The language of business through accounting numbers seemed to cease to exist in the crisis. Trust disappeared and financial communication could not be based on accounting numbers for interpreting...

  3. 12 CFR 230.4 - Account disclosures.

    Science.gov (United States)

    2010-01-01

    .... Any limitations on the number or dollar amount of withdrawals or deposits. (6) Features of time accounts. For time accounts: (i) Time requirements. The maturity date. (ii) Early withdrawal penalties. A statement that a penalty will or may be imposed for early withdrawal, how it is calculated, and...

  4. 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…

  5. The Choreography of Accountability

    Science.gov (United States)

    Webb, P. Taylor

    2006-01-01

    The prevailing performance discourse in education claims school improvements can be achieved through transparent accountability procedures. The article identifies how teachers generate performances of their work in order to satisfy accountability demands. By identifying sources of teachers' knowledge that produce choreographed performances, I…

  6. 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.

  7. The Evolution of Accountability

    Science.gov (United States)

    Webb, P. Taylor

    2011-01-01

    Campus 2020: Thinking ahead is a policy in British Columbia (BC), Canada, that attempted to hold universities accountable to performance. Within, I demonstrate how this Canadian articulation of educational accountability intended to develop "governmentality constellations" to control the university and regulate its knowledge output. This…

  8. Bulgaria : Accounting and Auditing

    OpenAIRE

    World Bank

    2008-01-01

    An assessment of accounting and auditing practices in Bulgaria is a part of the World Bank and the International Monetary Fund (IMF) joint initiative on reports on the Observance of Standards and Codes (ROSC). The assessment focused on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It used the Internatio...

  9. Georgia : Accounting and Auditing

    OpenAIRE

    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 ...

  10. 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...

  11. 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...

  12. 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…

  13. 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…

  14. 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.

  15. 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...... 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...... Service (NHS) with findings from the broadly defined ‘social studies of accounting’ literature and illustrative examples. Discussion This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare...

  16. 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...

  17. 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.

  18. 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

  19. 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...

  20. Ideas for the Accounting Classroom.

    Science.gov (United States)

    Kerby, Debra; Romine, Jeff

    2003-01-01

    Innovative ideas for accounting education include having students study accounting across historical periods, using businesses for student research, exploring nontraditional accounting careers, and collaborating with professional associations. (SK)

  1. 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

  2. Human Resource Accounting System

    Science.gov (United States)

    Cerullo, Michael J.

    1974-01-01

    Main objectives of human resource accounting systems are to satisfy the informational demands made by investors and by operating managers. The paper's main concern is with the internal uses of a human asset system. (Author)

  3. 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...

  4. Ethics In Accounting Career

    OpenAIRE

    2007-01-01

    The purpose of my thesis was to refer to fundamental principals of claims on accounting profession, to possibilities inducing potential conflicts of professional and employee interests and possibilities of abuse. At the same time I characterised independence threats. Among most frequent risks are self-interest threat and familiarity threat. We should consider also self-review threat, advocacy threat and intimidation threat. People working as accountants and those working as auditors should me...

  5. Human Resources Accounting

    Institute of Scientific and Technical Information of China (English)

    2002-01-01

    The 21 st century will be the epoch of knowled ge economy. Knowledge economy is to develop economy on the basis of knowledge will surely become the major resources of economy development. Therefore, human resources accounting which provides such information as the ebb and follow of hu man resources investment, the size of the human resources employment, will bec ome the main stream of accounting the time of knowledge economy. To face China 's reality, to develop economy, and to flourish enterprise...

  6. Key Account Management

    OpenAIRE

    Dvořák, Dalibor

    2007-01-01

    This note tries to explain concept of key account management (KAM), factors leading to importance of this emerging concept, criteria to determine key accounts from customer base, benefits to both buyers and sellers agreeing to practice it, stages of KAM relationship, conditions under which power lies with buyer or seller, outlines risks faced by both the parties, key success factors, challenges faced in implementing this concept and relevance to infrastructure sector.

  7. Nesilsel Hesaplama = Generational Accounting

    Directory of Open Access Journals (Sweden)

    İlter ÜNLÜKAPLAN

    2009-01-01

    Full Text Available In this study, the theoretical background of generational accounting, the importance of the concept of “generational account” and “fiscal balance rule” have been explained by putting forward that budget deficit is not a suitable indicator to assess intergenerational effects of the fiscal and debt policy. The last part of the study contains presentation of generational accounting studies for selected countries.

  8. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Science.gov (United States)

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts. This account must include undistributed balances in clearing accounts at the date of the balance sheet... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY...

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

    Directory of Open Access Journals (Sweden)

    Cristina Ciuraru-Andrica

    2010-12-01

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

  10. INTERNATIONAL ACCOUNTING TREATMENT REGARDING REVENUE

    Directory of Open Access Journals (Sweden)

    ECOBICI NICOLAE

    2014-08-01

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

  11. Consequences of Accounting Standards

    Institute of Scientific and Technical Information of China (English)

    Cai Mingyue

    2009-01-01

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

  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. 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...

  15. 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: busin......: 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.......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...

  16. Service Science And Accounting

    Directory of Open Access Journals (Sweden)

    Stephen G. Kerr

    2011-05-01

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

  17. 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…

  18. Tentamentraining financial accounting

    NARCIS (Netherlands)

    Dankers, C.H.A.M.; Langendijk, H.P.A.J.; Epe, P.

    2005-01-01

    NIVRA-Nyenrode verzorgt een opleiding tot registeraccountant. Hiervoor wordt college- en studiemateriaal ontwikkeld. Sedert 1974 stelt een kerngroep/examencommissie opgaven en uitwerkingen samen voor de tentamens van het vak Financial Accounting (voorheen Waarde & Winst c.q. Elementaire kennis Exter

  19. Human Resource Accounting

    Science.gov (United States)

    Woodruff, Robert L., Jr.

    1973-01-01

    An interview is reported which discussed the implications for the hiring, recruiting, screening and development of employees in the light of human resource accounting, here defined as the identification, accumulation and dissemination of information about human resources in dollar terms. (SA)

  20. Reflective Practitioner Account

    Institute of Scientific and Technical Information of China (English)

    干青

    2009-01-01

    This article focus on the reflective account of an English teacher learning and teaching in higher education with the British post-graduate certificate program of the Yunnan Agdculture University.As n practitioner for smny years in English learning and teaching for many years,it reflects in four fields.

  1. 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,…

  2. 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…

  3. Mongolia : Accounting and Auditing

    OpenAIRE

    2008-01-01

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

  4. Legal responsibility and accountability.

    Science.gov (United States)

    Cox, Chris

    2010-06-01

    Shifting boundaries in healthcare roles have led to anxiety among some nurses about their legal responsibilities and accountabilities. This is partly because of a lack of education about legal principles that underpin healthcare delivery. This article explains the law in terms of standards of care, duty of care, vicarious liability and indemnity insurance.

  5. 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...

  6. 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…

  7. A Pariah Profession? Some Student Perceptions of Accounting and Accountancy.

    Science.gov (United States)

    Fisher, Roy; Murphy, Vivienne

    1995-01-01

    Existing literature and a survey of 106 undergraduate accounting students in the United Kingdom were analyzed for perceptions of the accounting profession and the academic discipline of accounting. Results suggest that among accounting and nonaccounting students alike, there exist coexisting perceptions of accounting as having high status and low…

  8. First-Person Accounts.

    Science.gov (United States)

    Gribs, H.; And Others

    1995-01-01

    Personal accounts describe the lives of 2 individuals with deaf-blindness, one an 87-year-old woman who was deaf from birth and became totally blind over a 50-year period and the other of a woman who became deaf-blind as a result of a fever at the age of 7. Managing activities of daily life and experiencing sensory hallucinations are among topics…

  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. 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.

  11. 17 CFR 256.01-3 - General structure of accounting system.

    Science.gov (United States)

    2010-04-01

    ... accounting system. 256.01-3 Section 256.01-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... accounting system. (a) The accounts provided herein are in two general categories: Balance sheet accounts and... account numbers in the Uniform System of Accounts for Public Utilities and Licensees (18 CFR Part 101)...

  12. 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.

  13. 77 FR 50718 - Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting...

    Science.gov (United States)

    2012-08-22

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

  14. CREATIVE ACCOUNTING AND FISCAL FRAUD

    Directory of Open Access Journals (Sweden)

    IMBRESCU CARMEN MIHAELA

    2012-05-01

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

  15. Teaching Elementary Accounting to Non-Accounting Majors

    Science.gov (United States)

    Lloyd, Cynthia B.; Abbey, Augustus

    2009-01-01

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

  16. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office of Federal Procurement Policy (OFPP... Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is providing...

  17. 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,…

  18. 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.

  19. Cloud Computing Services Accounting

    Directory of Open Access Journals (Sweden)

    Igor Ruiz-Agundez

    2012-06-01

    Full Text Available Cloud computing provides a new promising parading to offer services. It brings the opportunity to develop new business models in the Internet. Classic accounting solutions fail to full fill the new requirements of these services due to their structural design. To understand these new constrains, we study the different actors and processes that interact in the Internet Economics. Specifically, we focus on cloud computing introducing a methodology that allows the deployment of cloud services. Further, we present an Infrastructure as a Service (IaaS use case that applies the proposed system.

  20. Decentralisation, managerialism and accountability:

    DEFF Research Database (Denmark)

    Robinson, Sarah

    2015-01-01

    given to the organisations in which the educational reforms are born. Following on from previous debates on the neo-liberalisation of education, this study provides an ethnographic examination of an educational administration attempting to decentralise services to schools. This study focuses...... 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...... and expertise from the organisation....

  1. Hedge accounting no Brasil

    OpenAIRE

    2014-01-01

    Esta tese é motivada pelas recentes alterações das normas contábeis brasileiras, as quais passaram a requerer o reconhecimento, no resultado, da volatilidade causada pela mensuração ao valor justo de instrumentos derivativos. A prática contábil hedge accounting (HA) possibilita eliminar tal volatilidade. Investidores cobram prêmio de risco por resultados mais difíceis de serem previstos (Allayannis & Simko, 2010; Rountree, Weston, & Allayannis, 2008; Graham, Harvey, & Rajgopal, 2005; Thomas &...

  2. Demonstrating marketing accountability.

    Science.gov (United States)

    Gombeski, William R; Britt, Jason; Taylor, Jan; Riggs, Karen; Wray, Tanya; Adkins, Wanda; Springate, Suzanne

    2008-01-01

    Pressure on health care marketers to demonstrate effectiveness of their strategies and show their contribution to organizational goals is growing. A seven-tiered model based on the concepts of structure (having the right people, systems), process (doing the right things in the right way), and outcomes (results) is discussed. Examples of measures for each tier are provided and the benefits of using the model as a tool for measuring, organizing, tracking, and communicating appropriate information are provided. The model also provides a framework for helping management understand marketing's value and can serve as a vehicle for demonstrating marketing accountability.

  3. 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.

  4. The Users of Accounting Information and Their Needs

    OpenAIRE

    DIMA Florin-Constantin

    2013-01-01

    The range of accounting information users is a broad one, and it has different information needs, but the same quality requirements in terms of accounting information contained in the financial statements. Even if a number of criticisms and limitations can be brought and attributed to accounting information, it remains the most important substantiation source of economic decisions.

  5. The Supply and Demand of Accounting Faculty by Interest Area.

    Science.gov (United States)

    Norris, Daniel

    1991-01-01

    Position advertisements in "The Accounting Review" and data on numbers of doctoral accounting faculty are used to assess the accounting job market, by interest area, over the past decade. Determines that current trends in the demand side are expected to continue, with auditing and systems the "hot" areas. (Author/JOW)

  6. CPA Credential Perceptions: A Case Study of Hispanic Accountants

    Science.gov (United States)

    Gabre, Helen G.; Flesher, Dale L.; Ross, Frank

    2017-01-01

    One of the recommendations of The Pathways Commission report was to increase the number of diverse entrants into the accounting profession. While the Commission's recommendation is commendable, the lack of diversity in the accounting profession is not a new problem. Hence, the accounting profession has attempted to address the underrepresentation…

  7. 14 CFR Sec. 1-4 - System of accounts coding.

    Science.gov (United States)

    2010-01-01

    ... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number is... digit code assigned to each profit and loss account denote a detailed area of financial activity or... sequentially within blocks, designating more general classifications of financial activity and...

  8. 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.

  9. 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...

  10. 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...

  11. Number of Compositions and Convolved Fibonacci numbers

    OpenAIRE

    Janjic, Milan

    2010-01-01

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

  12. Automated Accounting. Payroll. Instructor Module.

    Science.gov (United States)

    Moses, Duane R.

    This teacher's guide was developed to assist business instructors using Dac Easy Accounting Payroll Version 3.0 edition software in their accounting programs. The module contains assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting--payroll. Basic accounting skills are…

  13. Where Are the Accounting Professors?

    Science.gov (United States)

    Chang, Jui-Chin; Sun, Huey-Lian

    2008-01-01

    Accounting education is facing a crisis of shortage of accounting faculty. This study discusses the reasons behind the shortage and offers suggestions to increase the supply of accounting faculty. Our suggestions are as followings. First, educators should begin promoting accounting academia as one of the career choices to undergraduate and…

  14. 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.

  15. ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

    Directory of Open Access Journals (Sweden)

    VALENTIN IOAN UŞURELU

    2010-01-01

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

  16. Number of Compositions and Convolved Fibonacci numbers

    CERN Document Server

    Janjic, Milan

    2010-01-01

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

  17. Home and community care sector accountability.

    Science.gov (United States)

    Steele Gray, Carolyn; Berta, Whitney; Deber, Raisa B; Lum, Janet

    2014-09-01

    This paper focuses on accountability for the home and community care (HCC) sector in Ontario. The many different service delivery approaches, funding methods and types of organizations delivering HCC services make this sector highly heterogeneous. Findings from a document analysis and environmental scan suggest that organizations delivering HCC services face multiple accountability requirements from a wide array of stakeholders. Government stakeholders tend to rely on regulatory and expenditure instruments to hold organizations to account for service delivery. Semi-structured key informant interview respondents reported that the expenditure-based accountability tools being used carried a number of unintended consequences, both positive and negative. These include an increased organizational focus on quality, shifting care time away from clients (particularly problematic for small agencies), dissuading innovation, and reliance on performance indicators that do not adequately support the delivery of high-quality care.

  18. The Construction of Faith in Accounting

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Chow, Danny

    This paper has sought to explore how generic globalized accounting ideas and instruments come to be translated into a local solution at the United Nations (UN) in response to the oil-for-food scandal. To do so, we analysed the official, published, rationales for reform and considered the role...... of key protagonists within the reform process. A number of themes emerged from the analysis. We argue that the process of instilling faith in accounting at the UN relies heavily on the clever and varying use of an extrapolative logic derived from a master-idea of the need to ‘do more accounting......’ to persuade reformers to take on particular ideas and instruments of accounting. The work of propagating such logic was facilitated by a closed system of protagonists who form a tight interlocking network....

  19. Pain: A Statistical Account

    Science.gov (United States)

    Thacker, Michael A.; Moseley, G. Lorimer

    2017-01-01

    Perception is seen as a process that utilises partial and noisy information to construct a coherent understanding of the world. Here we argue that the experience of pain is no different; it is based on incomplete, multimodal information, which is used to estimate potential bodily threat. We outline a Bayesian inference model, incorporating the key components of cue combination, causal inference, and temporal integration, which highlights the statistical problems in everyday perception. It is from this platform that we are able to review the pain literature, providing evidence from experimental, acute, and persistent phenomena to demonstrate the advantages of adopting a statistical account in pain. Our probabilistic conceptualisation suggests a principles-based view of pain, explaining a broad range of experimental and clinical findings and making testable predictions. PMID:28081134

  20. 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.

  1. Accounting Ethics - Responsibility Versus Creativity

    OpenAIRE

    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 ...

  2. Accounting information system in turkish shipbuilding industry: Special accounting applications

    OpenAIRE

    DAŞTAN, Abdulkerim; Sercan EROL

    2014-01-01

    This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and forei...

  3. Accounting information system in turkish shipbuilding industry: Special accounting applications

    OpenAIRE

    DAŞTAN, Abdulkerim; Sercan EROL

    2011-01-01

    This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and forei...

  4. 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....

  5. 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 re

  6. 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…

  7. 18 CFR 367.2320 - Account 232, Accounts payable.

    Science.gov (United States)

    2010-04-01

    ... payable. This account must include all amounts payable by the service company within one year that are not... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY...

  8. Keeping Public Officials Accountable through Dialogue: Resolving the Accountability Paradox.

    Science.gov (United States)

    Roberts, Nancy C.

    2002-01-01

    Discusses Harmon's Accountability Paradox in relation to the accountability of public officials. Promotes the use of dialogue because its advantage outweighs its cost as a mechanism of accountability when officials confront problems that defy definition and solution and when traditional solution methods have failed. (Contains 54 references.) (JOW)

  9. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143, Other... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  10. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142, Customer... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  11. The Super Patalan Numbers

    OpenAIRE

    Richardson, Thomas M.

    2014-01-01

    We introduce the super Patalan numbers, a generalization of the super Catalan numbers in the sense of Gessel, and prove a number of properties analagous to those of the super Catalan numbers. The super Patalan numbers generalize the super Catalan numbers similarly to how the Patalan numbers generalize the Catalan numbers.

  12. 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.

  13. Issues Of Managerial Accounting Methodology

    Directory of Open Access Journals (Sweden)

    Barulina E.V

    2012-03-01

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

  14. Accounting fraud detection and prevention

    OpenAIRE

    DICHTLOVÁ, Anna

    2009-01-01

    The purpose, of my thesis, was to extend results of my previous thesis concerning ethics in accounting. Mainly in the field of accounting fraud detection and prevention. First, I referred to ethics in accounting, financial fraud, risks resulting from its insufficient sentencing and specific types of fraud. Secondly, I described methods of accounting fraud detection and prevention. Among others internal audit, whistleblowing, software, preventive controls, confirmation of work history and educ...

  15. CONSTRUCTING ACCOUNTING UNCERTAINITY ESTIMATES VARIABLE

    OpenAIRE

    Nino Serdarevic

    2012-01-01

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

  16. ACCOUNTING CONVERGENCE ON ECONOMIC CRISIS

    Directory of Open Access Journals (Sweden)

    HOLBAN ONCIOIU IONICA

    2010-12-01

    Full Text Available If normalization accounting is the process of harmonizing the presentation of financial statements, accounting methods and terminology, accounting convergence is the process by which accounting standards are developed in a way that is able to lead to the same fact or purpose, by highlighting the similarity of national - regional - international. This paper put in light the importance of the normalization and harmonization process, what its done in and what we have to do for that in Romania.

  17. 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....

  18. 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 pil

  19. 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.

  20. Accountability: new challenges, new forms

    NARCIS (Netherlands)

    C. van Woerkum; N. Aarts

    2012-01-01

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

  1. 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…

  2. 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 infor

  3. By the Numbers.

    Science.gov (United States)

    Cooper, Bruce S.; McGrath, Michael; Monahan, Brian D.; Steele, Joanne Laughlin

    1999-01-01

    Educators can learn from business people accounting models that can be applied to managerial accounting, integrated information systems, focused/activity-based costing, decentralized information, and mission-driven costing. A sidebar discusses measuring technology's impact. (MLF)

  4. Magic Numbers in Protein Structures

    DEFF Research Database (Denmark)

    Lindgård, Per-Anker; Bohr, Henrik

    1996-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Suhaiza Ismail

    2012-04-01

    Full Text Available 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 regression analysis, the results reveal that prior academic performance and year of study have a positive significant impact on performance while the surface approach of learning has a negative significant impact on the performance of the students. This present study mainly focused on the overall performance of the students and did not investigate the effect of the factors on the performance of the various assessment components in Management accounting course. The findings imply that the Management Accounting course should be offered to higher level non-accounting students. In addition, for completing the course with good results, the surface approach to learning should be avoided. The present study is unique as it considers the students performance in a subject that is not the main discipline of the students (i.e., accounting course for non-accounting students.

  6. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost,'' and CAS 413, ``Adjustment and... the cost accounting standards governing measurement, assignment, and allocation of costs to contracts... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must...

  7. APPLYING THE PRINCIPLES OF ACCOUNTING IN

    Directory of Open Access Journals (Sweden)

    NAGY CRISTINA MIHAELA

    2015-05-01

    Full Text Available The application of accounting principles (accounting principle on accrual basis; principle of business continuity; method consistency principle; prudence principle; independence principle; the principle of separate valuation of assets and liabilities; intangibility principle; non-compensation principle; the principle of substance over form; the principle of threshold significance to companies that are in bankruptcy procedure has a number of particularities. Thus, some principles cannot be applied to bankruptcy procedures (accounting principle on accrual basis, principle of business continuity, independence principle, intangibility principle and the principle of substance over form, some are available only in certain situations (method consistency principle and the prudence principle and others do not apply to bankruptcy (the principle of separate valuation of assets and liabilities; noncompensation principle and the principle of threshold significance.

  8. 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.

  9. On Number of Compositions of Natural Numbers

    CERN Document Server

    Janjic, Milan

    2010-01-01

    We first give a combinatorial interpretation of coefficients of Chebyshev polynomials, which allows us to connect them with compositions of natural numbers. Then we describe a relationship between the number of compositions of a natural number in which a certain number of parts are p-1, and other parts are not less than p with compositions in which all parts are not less than p. Then we find a relationship between principal minors of a type of Hessenberg matrices and compositions of natural numbers.

  10. Why good accountants do bad audits.

    Science.gov (United States)

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

    2002-11-01

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

  11. 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.

  12. 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.

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

    Science.gov (United States)

    Fronstin, Paul

    2010-06-01

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

  14. On Multiplying Negative Numbers.

    Science.gov (United States)

    Crowley, Mary L.; Dunn, Kenneth A.

    1985-01-01

    Comments on the history of negative numbers, some methods that can be used to introduce the multiplication of negative numbers to students, and an explanation of why the product of two negative numbers is a positive number are included. (MNS)

  15. Features of accounts manipulations in Croatia

    Directory of Open Access Journals (Sweden)

    Željana Aljinović Barać

    2006-12-01

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

  16. District nurse clinics: accountability and practice.

    Science.gov (United States)

    Griffith, Richard; Tengnah, Cassam

    2013-02-01

    The numbers of district nurse clinics are continuing to grow in primary care and they provide timely and more cost effective intervention for patients. The clinics provide exciting opportunities for district nurses but also carry an increased risk of exposure to liability. This article discusses some of the key areas of accountability underpinning the duty of care of district nurses working in nurse-led clinics.

  17. All Square Chiliagonal Numbers

    Science.gov (United States)

    A?iru, Muniru A.

    2016-01-01

    A square chiliagonal number is a number which is simultaneously a chiliagonal number and a perfect square (just as the well-known square triangular number is both triangular and square). In this work, we determine which of the chiliagonal numbers are perfect squares and provide the indices of the corresponding chiliagonal numbers and square…

  18. Grammatical typology and frequency analysis: number availability and number use

    Directory of Open Access Journals (Sweden)

    Dunstan Brown

    2013-12-01

    Full Text Available The Smith-Stark hierarchy, a version of the Animacy Hierarchy, offers a typology of the cross-linguistic availability of number. The hierarchy predicts that the availability of number is not arbitrary. For any language, if the expression of plural is available to a noun, it is available to any noun of a semantic category further to the left of the hierarchy. In this article we move one step further by showing that the structure of the hierarchy can be observed in a statistical model of number use in Russian. We also investigate three co-variates: plural preference, pluralia tantum and irregularity effects; these account for an item's behaviour being different than that solely expected from its animacy position.

  19. ECONOMIST VERSUS ACCOUNTANT IN ROMANIA

    OpenAIRE

    SABOU FELICIA

    2016-01-01

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

  20. 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 tec

  1. 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. 

  2. 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 tec

  3. Social accountability of medical education

    DEFF Research Database (Denmark)

    Lindgren, Stefan; Karle, Hans

    2011-01-01

    Medical doctors constitute a profession which embraces trust from and accountability to society. This responsibility extends to all medical educational institutions. Social accountability of medical education means a willingness and ability to adjust to the needs of patients and health care systems...... accountability of medical education must be included in all accreditation processes at all levels. The global standards programme by World Federation for Medical Education (WFME) provides tools for national or regional accreditation but also guidance for reforms and quality improvement. The standards are used....... In 2011, a revision of the standards for undergraduate education has been instituted. Strengthening of aspects on social accountability of medical education will be a particular concern....

  4. 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...

  5. 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.

  6. Global Credit Crunch and Accounting

    Directory of Open Access Journals (Sweden)

    Haluk BENGÜ

    2015-12-01

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

  7. Promoting Accountability and Enhancing Efficiency: Using National Education Accounts to Track Expenditure Flows

    Science.gov (United States)

    Chawla, Deepika; Forbes, Phyllis

    2010-01-01

    Increasing accountability and efficiency in the use of public and out-of-pocket financing in education are critical to realizing the maximum impact of the meager allocations to education in most developing countries. While broad estimates and numbers are routinely collected by most national ministries and state departments of education, the lack…

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

    Science.gov (United States)

    Colley, J. R.; And Others

    1996-01-01

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

  9. Numbers Defy the Law of Large Numbers

    Science.gov (United States)

    Falk, Ruma; Lann, Avital Lavie

    2015-01-01

    As the number of independent tosses of a fair coin grows, the rates of heads and tails tend to equality. This is misinterpreted by many students as being true also for the absolute numbers of the two outcomes, which, conversely, depart unboundedly from each other in the process. Eradicating that misconception, as by coin-tossing experiments,…

  10. Parameterizing by the Number of Numbers

    CERN Document Server

    Fellows, Michael R; Rosamond, Frances A

    2010-01-01

    The usefulness of parameterized algorithmics has often depended on what Niedermeier has called, "the art of problem parameterization". In this paper we introduce and explore a novel but general form of parameterization: the number of numbers. Several classic numerical problems, such as Subset Sum, Partition, 3-Partition, Numerical 3-Dimensional Matching, and Numerical Matching with Target Sums, have multisets of integers as input. We initiate the study of parameterizing these problems by the number of distinct integers in the input. We rely on an FPT result for ILPF to show that all the above-mentioned problems are fixed-parameter tractable when parameterized in this way. In various applied settings, problem inputs often consist in part of multisets of integers or multisets of weighted objects (such as edges in a graph, or jobs to be scheduled). Such number-of-numbers parameterized problems often reduce to subproblems about transition systems of various kinds, parameterized by the size of the system descripti...

  11. 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".

  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. 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?...

  14. 77 FR 40253 - Reserve Account

    Science.gov (United States)

    2012-07-09

    ... requirement for a reserve account analysis will be used for new construction rental housing funded under... affect reserve account requirements of new construction rental housing funded under Sections 515 RRH or... response to this comment. 2. Increasing the Reserve Fund Requirement in excess of 1 percent, addressing...

  15. 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....

  16. 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,

  17. Careers for Women in Accounting

    Science.gov (United States)

    Rayburn, Letricia Gayle

    1976-01-01

    This survey showed that most accounting firms are either actively trying to solve the problem of discrimination or are at least interested in seeking solutions. Some companies indicated that they would hire more women college graduates if they were qualified accountants. (Author)

  18. 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…

  19. Maken accountants systematisch onbewuste beoordelingsfouten?

    NARCIS (Netherlands)

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

    2014-01-01

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

  20. 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…

  1. Better environment with green accounts ?

    DEFF Research Database (Denmark)

    Jørgensen, Michael Søgaard

    1998-01-01

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

  2. 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…

  3. GASB's Basis of Accounting Project.

    Science.gov (United States)

    Kovlak, Daniel L.

    1986-01-01

    In July 1984, the Governmental Accounting Standards Board began its "Measurement Focus/Basis of Accounting" project, which addresses measurement issues and revenue and expenditure recognition problems involving governmental funds. This article explains the project's background, alternatives discussed by the board, and tentative conclusions and…

  4. 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.

  5. 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...

  6. 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.

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

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

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

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

    CERN Document Server

    Rastogi, Tushti

    2016-01-01

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

  9. Forensic Accounting: Bibliometric Analysis in Brazilian Journals

    Directory of Open Access Journals (Sweden)

    Geovanna Lopes Salles

    2016-04-01

    Full Text Available This paper used a bibliometric research to compare and draw an overview of scientific production on forensic Accounting area, published in Brazilian journals in the period between 2005 and 2014 regarding the number of publications, characteristics of the authors, published topics, methodologies and its subclasses and and journals that publish in the area. It was collected and analyzed 48 articles the information as variation of year publication, subjects treated by, authors and their characteristics, Qualis classification, methodology, methodological nature applied, description of the empirical method and journals that have published articles in the area. Descriptive statistics were used to analyze the data. As a result it was found that the main subjects considered are related to the "work of the expert accountant", "expert opinion" and expertise within the context of judicial proceedings. Regarding the authors the vast majority produce only one article in the area over the 10 years examined, and these authors, 64,58% were male. The Qualis extract of the articles is located between C and B1, indicating that the publications fail to achieve high standards of academic quality. On the methodology it was found that 91.67% are empirical research, of these 78% ranked in quantitative or qualitative and 83% are publications opting for descriptive techniques. Regarding the journals, it was found that 50% have only one publication on "forensic accounting", indicating that it is not repeated exposure, as the number of publications ranging from two to five in the other 50% of journals. It is concluded that scientific research in forensic accounting area are still relatively embryonic, lacking certain softening related to the subjects, number of publications and quality of intellectual production.

  10. Number words and number symbols a cultural history of numbers

    CERN Document Server

    Menninger, Karl

    1992-01-01

    Classic study discusses number sequence and language and explores written numerals and computations in many cultures. "The historian of mathematics will find much to interest him here both in the contents and viewpoint, while the casual reader is likely to be intrigued by the author's superior narrative ability.

  11. Graspable objects shape number processing

    Directory of Open Access Journals (Sweden)

    Mariagrazia eRanzini

    2011-12-01

    Full Text Available The field of numerical cognition represents an interesting case for action-based theories of cognition, since number is a special kind of abstract concept. Several studies have shown that within the parietal lobes adjacent neural regions code numerical magnitude and grasping-related information. This anatomical proximity between brain areas involved in number and sensorimotor processes may account for interactions between numerical magnitude and action. In particular, recent studies has demonstrated a causal role of action perception on numerical magnitude processing. If objects are represented in terms of actions (affordances, the causal role of action on number processing should extend to the case of objects affordances. This study investigates the relationship between numbers and objects affordances in two experiments, without (Experiment 1 or with (Experiment 2 a motor action execution (i.e., participants were asked to hold an object in their hands during the task. The task consisted in repeating aloud the odd or even digit within a pair depending on the type of the preceding or following object. Order of presentation (object-number vs. number-object, object type (graspable vs. ungraspable, object size (small vs. large, and Numerical magnitude (small vs. large were manipulated for each experiment. Experiment 1 showed a facilitation – in terms of quicker responses - for graspable over ungraspable objects preceded by numbers, and an effect of numerical magnitude after the presentation of graspable objects. Experiment 2 demonstrated that the action execution enhanced overall the sensitivity to numerical magnitude, however interfering with the effects of objects affordances on number processing. Overall, these findings demonstrate that numbers and graspable objects communicate with each other, supporting the view that abstract concepts may be grounded in motor experience.

  12. 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.

  13. Those fascinating numbers

    CERN Document Server

    Koninck, Jean-Marie De

    2009-01-01

    Who would have thought that listing the positive integers along with their most remarkable properties could end up being such an engaging and stimulating adventure? The author uses this approach to explore elementary and advanced topics in classical number theory. A large variety of numbers are contemplated: Fermat numbers, Mersenne primes, powerful numbers, sublime numbers, Wieferich primes, insolite numbers, Sastry numbers, voracious numbers, to name only a few. The author also presents short proofs of miscellaneous results and constantly challenges the reader with a variety of old and new n

  14. 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.

  15. Accountancy Against Financial Engineering Challenges

    Directory of Open Access Journals (Sweden)

    Cicilia Ionescu

    2006-07-01

    Full Text Available The world we are living in is the one of economies’ universalization, and especially, of financial markets’ globalization. The abolition of economic borders for different countries has also implications in the monitorization of companies’ businesses with the help of accounting. Yet, the information regarding companies’ performances determinate a higher concern. This is the reason for which the accounting normalizators were permanently concerned in finding reliable models of reflecting this. In spite, there are instruments and techniques (accounting engineering which distort the companies’ results.

  16. Making sense of nonbusiness accounting.

    Science.gov (United States)

    Anthony, R N

    1980-01-01

    The nonbusiness world of municipalities, colleges and universities, hospitals, and other nonprofit organizations follows its own rules when it comes to financial statements, and these are often confusing to anyone who is accustomed to business accounting. According to this author, it was the concept of fund accounting that divided the two worlds of business and nonbusiness accounting and led to a situation where it is almost impossible to judge the financial performance of nonbusiness entities. He shows how financial statements of the business and nonbusiness worlds can use the same standards, with a few modifications for the unique features of nonbusiness organizations.

  17. Accounting for backflow in hydrodynamic-simulation interfaces

    CERN Document Server

    Pratt, Scott

    2014-01-01

    Methods for building a consistent interface between hydrodynamic and simulation modules is presented. These methods account for the backflow across the hydrodynamic/simulation hyper-surface. The algorithms are efficient, relatively straight-forward to implement, and account for conservation laws across the hyper-surface. The methods also account for the spurious interactions between particles in the backflow and other particles by following the subsequent impact of such particles. Since the number of altered trajectories grows exponentially in time, a cutoff is built into the procedure so that the effects of the backflow are ignored beyond a certain number of collisions

  18. 31 CFR 363.13 - How can I open a TreasuryDirect® account?

    Science.gov (United States)

    2010-07-01

    ... Internet address as Public Debt may from time to time announce by publication in the Federal Register. When... your identity and send your account number to you by e-mail when your account application is approved... entity account manager, must establish an account on behalf of an entity. We will verify the identity...

  19. 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...

  20. 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.

  1. On Internationalization of Accounting Standards

    Institute of Scientific and Technical Information of China (English)

    Liu Shuyun; Yuncheng

    2007-01-01

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

  2. Speaking the Language of Accounting.

    Science.gov (United States)

    Fletcher, Leslie B.

    1997-01-01

    Round Robin is a game in which students must express accounting information in their own words. It is a means of familiarizing students with the language of vocabulary and of developing their verbal expressiveness. (SK)

  3. ACCOUNTING PROVISIONS FOR VACATION PAY

    Directory of Open Access Journals (Sweden)

    Anna CEBOTARI

    2016-09-01

    Full Text Available In the presented article are proposed for examination theoretical aspects related to the notion of provision. The authors describe the method of calculation and accounting for provisions regarding the payment of leave.

  4. Accountability Starts with the Superintendent

    Science.gov (United States)

    Ricketts, Kenneth E.

    1973-01-01

    Describes how Lawndale District, near Los Angeles, developed a system of accountability starting with the superintendent. Describes the subgoals and objectives developed by the superintendent in cooperation with the Board of Trustees and members of the community. (JF)

  5. 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...

  6. ECONOMIST VERSUS ACCOUNTANT IN ROMANIA

    Directory of Open Access Journals (Sweden)

    SABOU FELICIA

    2016-02-01

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

  7. 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)

  8. Building Numbers from Primes

    Science.gov (United States)

    Burkhart, Jerry

    2009-01-01

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

  9. Introduction to number theory

    CERN Document Server

    Vazzana, Anthony; Garth, David

    2007-01-01

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

  10. Are Numbers Gendered?

    Science.gov (United States)

    Wilkie, James E. B.; Bodenhausen, Galen V.

    2012-01-01

    We examined the possibility that nonsocial, highly generic concepts are gendered. Specifically, we investigated the gender connotations of Arabic numerals. Across several experiments, we show that the number 1 and other odd numbers are associated with masculinity, whereas the number 2 and other even numbers are associated with femininity, in ways…

  11. δ-FIBONACCI NUMBERS

    OpenAIRE

    Damian Slota; Roman Witula

    2009-01-01

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

  12. 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)....

  13. 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

  14. INNOVATION IN ACCOUNTING BIOLOGIC ASSETS

    Directory of Open Access Journals (Sweden)

    Stolуarova M. A.

    2016-09-01

    Full Text Available The article describes the innovations in the classification and measurement of biological assets according to IFRS (IAS 41 "Agriculture". The difficulties faced by agricultural producers using standard, set out in article. The classification based on the adopted amendments, according to which the fruit-bearing plants, previously accounted for as biological assets are measured at fair value are included in the category of fixed assets. The structure of biological assets and main means has been studied in trials. Changes made to the IFRS (IAS 41 "Agriculture", make similar national and international accounting rules. In this way, the fruit-bearing plants are carried at cost, taking into account accumulated depreciation. This approach is similar in both accounting systems. The method of accounting of fruit-bearing assets, which after maturation are not significant biotransformation in the value, has been simplifying accounting. According to the fruit-bearing assets, active market was absent; therefore, the estimation of fair value for them is not correct. The model of using fruit-bearing assets is similar to the use of industrial equipment. Historical cost is more appropriate and meets economic substance of the objects. Assessment of performance of fruit-bearing assets and indicators of their use is represented on an example of perennial crops

  15. 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.

  16. Hyper Space Complex Number

    OpenAIRE

    Tan, Shanguang

    2007-01-01

    A new kind of numbers called Hyper Space Complex Numbers and its algebras are defined and proved. It is with good properties as the classic Complex Numbers, such as expressed in coordinates, triangular and exponent forms and following the associative and commutative laws of addition and multiplication. So the classic Complex Number is developed from in complex plane with two dimensions to in complex space with N dimensions and the number system is enlarged also.

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

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

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

  18. Possible number systems.

    Science.gov (United States)

    Rips, Lance J; Thompson, Samantha

    2014-03-01

    Number systems-such as the natural numbers, integers, rationals, reals, or complex numbers-play a foundational role in mathematics, but these systems can present difficulties for students. In the studies reported here, we probed the boundaries of people's concept of a number system by asking them whether "number lines" of varying shapes qualify as possible number systems. In Experiment 1, participants rated each of a set of number lines as a possible number system, where the number lines differed in their structures (a single straight line, a step-shaped line, a double line, or two branching structures) and in their boundedness (unbounded, bounded below, bounded above, bounded above and below, or circular). Participants also rated each of a group of mathematical properties (e.g., associativity) for its importance to number systems. Relational properties, such as associativity, predicted whether participants believed that particular forms were number systems, as did the forms' ability to support arithmetic operations, such as addition. In Experiment 2, we asked participants to produce properties that were important for number systems. Relational, operation, and use-based properties from this set again predicted ratings of whether the number lines were possible number systems. In Experiment 3, we found similar results when the number lines indicated the positions of the individual numbers. The results suggest that people believe that number systems should be well-behaved with respect to basic arithmetic operations, and that they reject systems for which these operations produce ambiguous answers. People care much less about whether the systems have particular numbers (e.g., 0) or sets of numbers (e.g., the positives).

  19. 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.

  20. Algebraic number theory

    CERN Document Server

    Jarvis, Frazer

    2014-01-01

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

  1. All square chiliagonal numbers

    Science.gov (United States)

    Aṣiru, Muniru A.

    2016-10-01

    A square chiliagonal number is a number which is simultaneously a chiliagonal number and a perfect square (just as the well-known square triangular number is both triangular and square). In this work, we determine which of the chiliagonal numbers are perfect squares and provide the indices of the corresponding chiliagonal numbers and square numbers. The study revealed that the determination of square chiliagonal numbers naturally leads to a generalized Pell equation x2 - Dy2 = N with D = 1996 and N = 9962, and has six fundamental solutions out of which only three yielded integer values for use as indices of chiliagonal numbers. The crossing/independent recurrence relations satisfied by each class of indices of the corresponding chiliagonal numbers and square numbers are obtained. Finally, the generating functions serve as a clothesline to hang up the indices of the corresponding chiliagonal numbers and square numbers for easy display and this was used to obtain the first few sequence of square chiliagonal numbers.

  2. 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

  3. Accounting and Accountability for Distributed and Grid Systems

    Science.gov (United States)

    Thigpen, William; McGinnis, Laura F.; Hacker, Thomas J.

    2001-01-01

    While the advent of distributed and grid computing systems will open new opportunities for scientific exploration, the reality of such implementations could prove to be a system administrator's nightmare. A lot of effort is being spent on identifying and resolving the obvious problems of security, scheduling, authentication and authorization. Lurking in the background, though, are the largely unaddressed issues of accountability and usage accounting: (1) mapping resource usage to resource users; (2) defining usage economies or methods for resource exchange; (3) describing implementation standards that minimize and compartmentalize the tasks required for a site to participate in a grid.

  4. Odd Multiperfect Numbers

    CERN Document Server

    Chen, Shi-Chao

    2011-01-01

    A natural number $n$ is called {\\it multiperfect} or {\\it$k$-perfect} for integer $k\\ge2$ if $\\sigma(n)=kn$, where $\\sigma(n)$ is the sum of the positive divisors of $n$. In this paper, we establish the structure theorem of odd multiperfect numbers analogous as Euler's theorem on odd perfect numbers. We prove the divisibility of the Euler part of odd multiperfect numbers and characterize the forms of odd perfect numbers $n=\\pi^\\alpha M^2$ such that $\\pi\\equiv\\alpha(\\text{mod}8)$. We also present some examples to show the nonexistence of odd perfect numbers as applications.

  5. Safety-in-numbers

    DEFF Research Database (Denmark)

    Elvik, Rune; Bjørnskau, Torkel

    2017-01-01

    Highlights •26 studies of the safety-in-numbers effect are reviewed. •The existence of a safety-in-numbers effect is confirmed. •Results are consistent. •Causes of the safety-in-numbers effect are incompletely known.......Highlights •26 studies of the safety-in-numbers effect are reviewed. •The existence of a safety-in-numbers effect is confirmed. •Results are consistent. •Causes of the safety-in-numbers effect are incompletely known....

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

    Science.gov (United States)

    2013-11-04

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

  7. Banner prints social security numbers

    Directory of Open Access Journals (Sweden)

    Robbins RA

    2014-02-01

    Full Text Available No abstract available. Article truncated at 150 words. The Monday edition of the Arizona Republic contained a story with potential interest to our readers. On the most recent address labels of Banner Health's magazine, Smart & Healthy, the addressee's Social Security or Medicare identification numbers, which are often identical to their Social Security numbers (1. The magazine was mailed to more than 50,000 recipients in Arizona late last week. The recipients are members of the Medicare Pioneer Accountable Care Organization, a government health-care plan that Banner serves. Banner generated its mailing list from information it received from the U.S. Centers for Medicare & Medicaid Services, which is an agency within the U.S. Department of Health & Human Services (HHS responsible for administration of several federal health-care programs. Although medical information has been protected by the Health Insurance Portability and Accountability Act (HIPAA since 1996, penalties were recently increased. Civil monetary penalties were increased from a maximum of $100 ...

  8. 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.

  9. 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"...

  10. Good Accounting Skills: What More Does a Successful Accountant Need?

    Science.gov (United States)

    Park, Leslie Jane

    1994-01-01

    Most of 189 accounting students surveyed (77% of whom were nonnative speakers of English) were not in favor of adding communication skills courses, although they recognized their importance in hiring. The area most needing improvement for nonnative speakers was vocabulary, for native speakers speaking and spelling. All preferred maintaining their…

  11. 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…

  12. Residual number processing in dyscalculia.

    Science.gov (United States)

    Cappelletti, Marinella; Price, Cathy J

    2014-01-01

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

  13. Residual number processing in dyscalculia

    Directory of Open Access Journals (Sweden)

    Marinella Cappelletti

    2014-01-01

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

  14. 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.

  15. 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

  16. OPINIONSCONCERNINGTHE ORGANIZATIONOF STANDARD COSTS ACCOUNTANCY

    Directory of Open Access Journals (Sweden)

    Ion Ionescu

    2015-10-01

    Full Text Available The main purpose of this research is to present a way for organizing the accountancy under the conditions of applying the method of standard costs, such that to allow both the registration of standard and effective costs and the separate registration of the deviations from standard costs. Making some pertinent and performance decisions is mainly influenced by the quality of the information provided to managers and by the promptitude they are sent. This desiderate is not possible if using classical methods for calculating costs, reason for which it is mandatory to organize and implement a managerial accountancy, based on using a modern method, namely the method of standard costs. The main implications of this method consist of establishing a pertinent cost, orientated towards the entity management, regardless the activity domain where it is implemented. The carried out study concerns only one of the phases performed for applying the method of standard cost, respectively the organization of the standard costs accountancy.

  17. MANAGERIAL AND COST ACCOUNTING PRACTICES - A ROMANIAN OVERVIEW

    Directory of Open Access Journals (Sweden)

    CARDOS ILDIKO REKA

    2011-12-01

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

  18. Discovery: Prime Numbers

    Science.gov (United States)

    de Mestre, Neville

    2008-01-01

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

  19. Analytic number theory

    CERN Document Server

    Matsumoto, Kohji

    2002-01-01

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

  20. Estimating Large Numbers

    Science.gov (United States)

    Landy, David; Silbert, Noah; Goldin, Aleah

    2013-01-01

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

  1. Fraud Education for Accounting Students.

    Science.gov (United States)

    Peterson, Bonita K.

    2003-01-01

    Reports that limited fraud education takes place in accounting due to a crowded curriculum and misunderstanding of the extent of fraud. Suggests ways to develop content on the topic and provides a list of teaching materials (textbooks, workbooks, trade books, case materials, videos, and reference materials). (Contains 16 references.) (SK)

  2. Switching Costs in Accounting Services

    Directory of Open Access Journals (Sweden)

    Fatih Koç

    2015-06-01

    Full Text Available Switching cost is defined as possible costs that customers may encounter when they want to change the firm they buy service, and an important subject in terms of accounting services. Particularly, small business entrepreneurs’ not having knowledge about accounting procedures, and sharing private information with accounting firms make switching costs more important for accounting services. Thus, the aim of this study is to investigate the concept of switching costs (relational cost, procedural cost and financial cost, its determinants (perceived service quality, service importance, and service failures, and consequences (re-purchasing, and recommen ding to others. Theresearch was conducted on small business entrepreneurs in down-town of Balıkesir in Turkey. Total 405 small business entrepreneur owners were interviewed. According to results of the study, perceived service quality positively affects all dimensions of switching costs, significance of service positively affects procedural and relational costs, and service failures negatively affect procedural and relational costs. The results showed that while procedural and relational costs positively affect re-purchasing and recommending to others variables, financial cost did not have any effect on these variables.

  3. Senegal : Country Financial Accountability Assessment

    OpenAIRE

    World Bank

    2003-01-01

    This Country Financial Accountability Assessment (CFAA) examines the financial management in both the public and private sectors, aimed as an evaluation, not an audit, and, identifies financial risks within current practices, and procedures in Senegal. It does not however, intend to suggest an accurate, final allocation of public resources, though it facilitates implementation of action pl...

  4. Accountability: A New Disneyland Fantasy

    Science.gov (United States)

    Bundy, Robert F.

    1974-01-01

    Parents, professional educators, boards of education, legislators, and the general public are justifiably questioning the monies spent on education, school efficiency, what schools are actually accomplishing, and who controls the results of schooling. However, accountability, as envisioned by its major supporters, will address none of these…

  5. Kant's Account of Moral Education

    Science.gov (United States)

    Giesinger, Johannes

    2012-01-01

    While Kant's pedagogical lectures present an account of moral education, his theory of freedom and morality seems to leave no room for the possibility of an education for freedom and morality. In this paper, it is first shown that Kant's moral philosophy and his educational philosophy are developed within different theoretical paradigms: whereas…

  6. Accountable Professional Practice in ELT

    Science.gov (United States)

    Farmer, Frank

    2006-01-01

    Professionalism is widely thought to be desirable in ELT, and at the same time institutions are taking seriously the need to evaluate their teachers. This article presents a general approach to professionalism focused on the accountability of the professional to the client based on TESOL's (2000) classification of adult ELT within eight general…

  7. Czech Republic : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

    Financial reporting and auditing requirements in the Czech Republic are currently in transition from complying with national standards to complying with International Accounting Standards (IAS), International Standards on Auditing (ISA), and the European Union (EU) Directives. By law, the Czech Republic seeks to attain maximum compliance with the EU Fourth and Seventh Directives and the E...

  8. Accountability--A Historical Perspective.

    Science.gov (United States)

    Keefover, Karen Shade

    1983-01-01

    Asserts that existing accountability policies assume that a single behaviorist theory is the one best system for effective education. Examines the pitfalls of the one-system approach through the examples of John Stuart Mill's utilitarian upbringing and "Gradgrindism" in Charles Dickens' novel "Hard Times." (SK)

  9. Accounting Principles and Financial Statements.

    Science.gov (United States)

    Robinson, Daniel D.

    1973-01-01

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

  10. Personal accounts of stroke experiences

    NARCIS (Netherlands)

    Wachters-Kaufmann, CSM

    2000-01-01

    As there appeared to be a need for personal accounts of stroke experiences, a book called "Speaking about Stroke" was written for stroke patients and their caregivers. For the past two years, a questionnaire was sent to the people who had ordered the book, to gain an insight into the characteristics

  11. Career Expectations of Accounting Students

    Science.gov (United States)

    Elam, Dennis; Mendez, Francis

    2010-01-01

    The demographic make-up of accounting students is dramatically changing. This study sets out to measure how well the profession is ready to accommodate what may be very different needs and expectations of this new generation of students. Non-traditional students are becoming more and more of a tradition in the current college classroom.…

  12. Library Labor Cost Accounting System.

    Science.gov (United States)

    Du Bois, Dan

    The Library Labor Cost Accounting System will provide visibility on current costs of manually processing library materials, at each campus as well as system-wide. The scope of the study includes the following: (1) 100 individual activities, grouped into 14 functional areas, e.g., Ordering, Receiving; and into 3 major operations: Acquisitions,…

  13. Charter Schools and Democratic Accountability

    Science.gov (United States)

    Henig, Jeffrey R.

    2017-01-01

    In this article, Jeffrey R. Henig states that there is no strong accountability at charter schools without the strong oversight of public officials. When charter schooling first erupted on the scene, policymakers and citizens had little choice but to base their reactions on theory, ideology, or hunch. However twenty-five years in, there is still…

  14. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Science.gov (United States)

    2011-02-16

    ... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... to amend the Federal Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial Accounting Standards Board's (FASB's) Accounting Standards...

  15. Profile characteristics of fake Twitter accounts

    Directory of Open Access Journals (Sweden)

    Supraja Gurajala

    2016-10-01

    Full Text Available In online social networks, the audience size commanded by an organization or an individual is a critical measure of that entity’s popularity and this measure has important economic and/or political implications. Such efforts to measure popularity of users or exploit knowledge about their audience are complicated by the presence of fake profiles on these networks. In this study, analysis of 62 million publicly available Twitter user profiles was conducted and a strategy to identify automatically generated fake profiles was established. Using a combination of a pattern-matching algorithm on screen-names and an analysis of update times, a reasonable number (∼0.1% of total users of highly reliable fake user accounts were identified. Analysis of profile creation times and URLs of these fake accounts revealed their distinct behavior relative to a ground truth data set. The characteristics of friends and followers of users in the two data sets further revealed the very different nature of the two groups. The ratio of number of followers-to-friends for ground truth users was ∼1, consistent with past observations, while the fake profiles had a median ratio ∼30, indicating that the fake users we identified were primarily focused on gathering friends. An analysis of the temporal evolution of accounts over 2 years showed that the friends-to-followers ratio increased over time for fake profiles while they decreased for ground truth users. Our results, thus, suggest that a profile-based approach can be used for identifying a core set of fake online social network users in a time-efficient manner.

  16. Depreciation accounting in the uniform chart of accounts.

    OpenAIRE

    George, Charles Lee

    1982-01-01

    Approved for public release; distribution is unlimited This paper examines depreciation's contribution to the total cost of providing health care. In particular it analyzes the depreciation method used to measure the consumption of health care resources, the validity of the depreciation process and the subsequent allocation procedures. As defined by the Uniform Chart of Accounts, the usefulness of depreciation in determining the total cost of providing health care is atte...

  17. Predicting Lotto Numbers

    DEFF Research Database (Denmark)

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

    numbers based on recent drawings. While most players pick the same set of numbers week after week without regards of numbers drawn or anything else, we find that those who do change, act on average in the way predicted by the law of small numbers as formalized in recent behavioral theory. In particular......We investigate the “law of small numbers” using a unique panel data set on lotto gambling. Because we can track individual players over time, we can measure how they react to outcomes of recent lotto drawings. We can therefore test whether they behave as if they believe they can predict lotto......, on average they move away from numbers that have recently been drawn, as suggested by the “gambler’s fallacy”, and move toward numbers that are on streak, i.e. have been drawn several weeks in a row, consistent with the “hot hand fallacy”....

  18. Predicting Lotto Numbers

    DEFF Research Database (Denmark)

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

    We investigate the “law of small numbers” using a unique panel data set on lotto gambling. Because we can track individual players over time, we can measure how they react to outcomes of recent lotto drawings. We can therefore test whether they behave as if they believe they can predict lotto...... numbers based on recent drawings. While most players pick the same set of numbers week after week without regards of numbers drawn or anything else, we find that those who do change, act on average in the way predicted by the law of small numbers as formalized in recent behavioral theory. In particular......, on average they move away from numbers that have recently been drawn, as suggested by the “gambler’s fallacy”, and move toward numbers that are on streak, i.e. have been drawn several weeks in a row, consistent with the “hot hand fallacy”....

  19. Music By Numbers

    CERN Document Server

    Cocos, Mihail

    2011-01-01

    In this paper we present a mathematical way of defining musical modes, we derive a formula for the total number of modes and define the musicality of a mode as the total number of harmonic chords whithin the mode. We also give an algorithm for the construction of a duet of melodic lines given a sequence of numbers and a mode. We attach the .mus files of the counterpoints obtained by using the sequence of primes and several musical modes.

  20. Quantum Random Number Generators

    OpenAIRE

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

    2016-01-01

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

  1. Predicting Lotto Numbers

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  2. Numbers, sequences and series

    CERN Document Server

    Hirst, Keith

    1994-01-01

    Number and geometry are the foundations upon which mathematics has been built over some 3000 years. This book is concerned with the logical foundations of number systems from integers to complex numbers. The author has chosen to develop the ideas by illustrating the techniques used throughout mathematics rather than using a self-contained logical treatise. The idea of proof has been emphasised, as has the illustration of concepts from a graphical, numerical and algebraic point of view. Having laid the foundations of the number system, the author has then turned to the analysis of infinite proc

  3. The adventure of numbers

    CERN Document Server

    Godefroy, Gilles

    2004-01-01

    Numbers are fascinating. The fascination begins in childhood, when we first learn to count. It continues as we learn arithmetic, algebra, geometry, and so on. Eventually, we learn that numbers not only help us to measure the world, but also to understand it and, to some extent, to control it. In The Adventure of Numbers, Gilles Godefroy follows the thread of our expanding understanding of numbers to lead us through the history of mathematics. His goal is to share the joy of discovering and understanding this great adventure of the mind. The development of mathematics has been punctuated by a n

  4. Accounting in Agriculture: Measurement practices of listed firms

    OpenAIRE

    Rute Gonçalves; Patrícia Lopes

    2015-01-01

    Based on the International Accounting Standard (IAS) 41 – Agriculture, this paper examines measurement practices of biological assets and their drivers, under accounting choice theory, given data from 2012. Taking into consideration 324 listed firms worldwide that have adopted International Financial Reporting Standards (IFRS) until 2011, the empirical evidence supports that while a large number of firms measures biological assets at fair value, there are others that refute the presumption of...

  5. THE IMPACT OF CREATIVE ACCOUNTING ON FINANCIAL AUDIT

    Directory of Open Access Journals (Sweden)

    RADU VASILE POP

    2013-12-01

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

  6. PROFESSIONAL ACCOUNTING ETHICS: A VISUAL ANALYSIS OF PUBLIC PERCEPTION

    OpenAIRE

    Renato Ferreira Leitão Azevedo; Edgard Bruno Cornacchione Junior

    2012-01-01

    The decline in both the number and quality of students choosing accounting programs has been a worldwide source of concern to scholars and practitioners. According to Albrecht and Sack (2000), that decline is a consequence of several factors, such as changes in business environment, decrease in salary levels and development of alternative careers perceived as more attractive by students and lack of information and/or misunderstanding related to accounting careers. For Carnegie and Napier (201...

  7. Authenticating "Number the Stars" Using Nonfiction Resources

    Science.gov (United States)

    Groce, Robin D.

    2009-01-01

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

  8. Authenticating "Number the Stars" Using Nonfiction Resources

    Science.gov (United States)

    Groce, Robin D.

    2009-01-01

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

  9. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

    ... accounting purposes, the contractor measures $96,225 as the present value (PV) of the $100,000 contribution...,225 as the present value of the July 1, 2017, contribution of $100,000. * * * * * 0 6. In 9904.413.63... Standard (CAS) 412, ``Composition and Measurement of Pension Cost,'' and CAS 413, ``Adjustment...

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

    Science.gov (United States)

    Meyer, Heinz-Dieter

    2014-01-01

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

  11. 7 CFR 1770.13 - Accounting requirements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting requirements. 1770.13 Section 1770.13... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.13 Accounting requirements. (a) Each borrower shall maintain its books of accounts on...

  12. 32 CFR 623.4 - Accounting procedures.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Accounting procedures. 623.4 Section 623.4... ARMY MATERIEL § 623.4 Accounting procedures. (a) Loan document format. (1) When the lending accountable... property accounting purposes. (3) Loans will be processed by accountable property officers according...

  13. 7 CFR 3560.306 - Reserve account.

    Science.gov (United States)

    2010-01-01

    ... reserve account is subject to the requirements of 7 CFR part 1902, subpart A regarding supervised bank... reserve account. (e) Account requirements. Borrowers must establish and maintain the reserve account according to § 3560.65, § 3560.302(c)(5), and the following requirements: (1) Reserve accounts must...

  14. Accounting treatment of intangible assets

    OpenAIRE

    Gorgieva-Trajkovska, Olivera; Koleva, Blagica; Georgieva Svrtinov, Vesna

    2015-01-01

    The accounting for fixed assets is, in many cases, a straightforward exercise, but it isn’t always so when it comes to the issue of intangible fixed assets and recognizing such assets on the balance sheet. IAS 38, In¬tan¬gi¬ble Assets, outlines the accounting re¬quire¬ments for in¬tan¬gi¬ble assets, which are non-mon¬e¬tary assets which are without physical substance and iden¬ti¬fi¬able (either being separable or arising from con¬trac¬tual or other legal rights). In¬tan¬gi¬ble assets meeting ...

  15. Finance salaries. Account the cost.

    Science.gov (United States)

    Robling, Andy

    2003-02-06

    Post-qualification salaries have increased by 4-7 per cent, a slowdown on last year's figures when increases were often more than 10 per cent. The highest increases this year tended to be in medium-sized trusts where newly qualified accountants' salaries rose 8.2 per cent. Directors of finance in large trusts earn about 20 per cent more than in medium trusts and about 40 per cent more than in small ones. Newly qualified accountants in large trusts earn 5 per cent more than in medium-sized trusts and 13 per cent more than in small ones. The survey is based on an analysis of salaries from Hays' jobs database, and salaries of registered candidates.

  16. CORPORATE GOVERNANCE AND STAKEHOLDERS’ ACCOUNTABILITY

    Directory of Open Access Journals (Sweden)

    Elena CHIȚIMUȘ

    2015-04-01

    Full Text Available Corporate governance is the system through which companies are directed and controlled but until today academic environment, regulators, corporations couldn’t reach a unanimous definition. Corporate governance provisions suffered changes after several largely covered financial scandals. Entities incur costs when complying with new regulations but not complying impacts the reputation and investors might think twice before bringing their money into the company. Accountability for business decisions, risk management, control that set the economic path of the company is mandatory for proving that the company is run in a fairly and smart way. This study aims to investigate how corporate governance relates to accountability of all parties involved in the current business of companies as any conflict of interest is detrimental to the company and affects in a negative way its performance.

  17. Accountability for network backup failures

    Energy Technology Data Exchange (ETDEWEB)

    Benson, W.H.

    1994-02-01

    Regular hard disk backups for workstations are widely recommended. The necessity of backups -- akin to one`s own mortality -- is something most people would rather not think about. This attitude has two consequences. When people do subscribe to automated network backups, they expect the system to perform at a high level of reliability and that their files will be there for them when they need them. Second, they usually fail to appreciate that reliability is a shared responsibility. Although ostensibly their only responsibility is to keep the computer powered on overnight, there are actually many more opportunities for failure within the user`s jurisdiction than in other parts of the infrastructure. High reliability is almost a sine qua non for backups. We describe a strategy for enhancing reliability based on the principle of accountability. This strategy involves monitoring the system, gathering statistics, detecting problems, anticipating problems, troubleshooting, and finally determining where failure occurred within the infrastructure and who should be accountable. We describe a specific backup system in a specific network environment to illustrate the value of accountability. This system, macdumps, backs up Macintosh disks over an AppleTalk network. The original software was written by Dan Tappan of BBN in the early years of the Mac and is available by ftp for noncommercial use. It has proven reliable and robust. Despite the high quality of the fundamental software, there are still many opportunities for failure within the infrastructure. We first discuss accountability in the context of network backups, then briefly describe how the backup system operates, the components of the infrastructure, types of failures experienced, and then summarize our experience.

  18. PFI management called to account.

    Science.gov (United States)

    2008-11-01

    A recent report by the House of Commons Public Accounts Committee suggests that many public sector authorities are not doing a good job of managing operational PFI deals. The Committee's 36th Report in the 2007-2008 session also suggests many contract managers do not have sufficient commercial expertise, and that the management of contracts is frequently not sufficiently resourced. Health Estate Journal reports on these and other key conclusions.

  19. Changes in accounting for contributions.

    Science.gov (United States)

    Pelfrey, S

    1992-03-01

    A proposed accounting change in the timing of income recognition for restricted contributions and pledges can greatly impact a hospital's excess of revenue over expenses (net income). The author addresses steps that administrators can take to lessen its impact. With this knowledge, nurse administrators and other hospital executives can plan alternatives to reduce the income recognition and prepare themselves to answer questions posed by patients and members of the community regarding increased hospital profits.

  20. Multispecies quantum Hurwitz numbers

    CERN Document Server

    Harnad, J

    2014-01-01

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

  1. Hyperquarks and generation number

    CERN Document Server

    Buchmann, Alfons J

    2013-01-01

    In a model in which quarks and leptons are built up from two spin 1/2 preons as fundamental entities, a new class of fermionic bound states (hyperquarks) arises. It turns out that these hyperquarks are necessary to fulfill the 't Hooft anomaly constraint, which then links the number of fermionic generations to the number of colors and hypercolors.

  2. On the Lyapunov numbers

    OpenAIRE

    Kolyada, Sergiy; Rybak, Oleksandr

    2013-01-01

    We introduce and study the Lyapunov numbers -- quantitative measures of the sensitivity of a dynamical system $(X,f)$ given by a compact metric space $X$ and a continuous map $f:X \\to X$. In particular, we prove that for a minimal topologically weakly mixing system all Lyapunov numbers are the same.

  3. Water Accounting from Ungauged Basins

    Science.gov (United States)

    Bastiaanssen, W. G.; Savenije, H.

    2014-12-01

    Water scarcity is increasing globally. This requires a more accurate management of the water resources at river basin scale and understanding of withdrawals and return flows; both naturally and man-induced. Many basins and their tributaries are, however, ungauged or poorly gauged. This hampers sound planning and monitoring processes. While certain countries have developed clear guidelines and policies on data observatories and data sharing, other countries and their basin organization still have to start on developing data democracies. Water accounting quantifies flows, fluxes, stocks and consumptive use pertaining to every land use class in a river basin. The objective is to derive a knowledge base with certain minimum information that facilitates decision making. Water Accounting Plus (WA+) is a new method for water resources assessment reporting (www.wateraccounting.org). While the PUB framework has yielded several deterministic models for flow prediction, WA+ utilizes remote sensing data of rainfall, evaporation (including soil, water, vegetation and interception evaporation), soil moisture, water levels, land use and biomass production. Examples will be demonstrated that show how remote sensing and hydrological models can be smartly integrated for generating all the required input data into WA+. A standard water accounting system for all basins in the world - with a special emphasis on data scarce regions - is under development. First results of using remote sensing measurements and hydrological modeling as an alternative to expensive field data sets, will be presented and discussed.

  4. Tritium accountancy in fusion systems

    Energy Technology Data Exchange (ETDEWEB)

    Klein, J.E.; Clark, E.A.; Harvel, C.D.; Farmer, D.A.; Tovo, L.L.; Poore, A.S. [Savannah River National Laboratory, Aiken, SC (United States); Moore, M.L. [Savannah River Nuclear Solutions, Aiken, SC (United States)

    2015-03-15

    The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MCA) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MCA requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBA) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material sub-accounts (MSA) are established along with key measurement points (KMP) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSA. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breeding, burn-up, and retention of tritium in the fusion device. The concept of 'net' tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines. (authors)

  5. 14 CFR Section 2 - General Accounting Policies

    Science.gov (United States)

    2010-01-01

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

  6. Risk Management Practices and Accounting Requirements.

    Science.gov (United States)

    Cheng, Rita Hartung; Yahr, Robert B.

    1989-01-01

    Reviews current school district risk management practices and the related accounting requirements. Summarizes the Governmental Accounting Standards Board's proposed accounting standards and the impact of these on school districts' risk management practices and on their financial statements. (11 references) (MLF)

  7. Numbers in Action.

    Science.gov (United States)

    Rugani, Rosa; Sartori, Luisa

    2016-01-01

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

  8. Brief history of numbers

    CERN Document Server

    Corry, Leo

    2015-01-01

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

  9. Professor Stewart's incredible numbers

    CERN Document Server

    Stewart, Ian

    2015-01-01

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

  10. Algebraic number theory

    CERN Document Server

    Weiss, Edwin

    1998-01-01

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

  11. Generalized Erdos Numbers

    CERN Document Server

    Morrison, Greg

    2010-01-01

    We propose a simple real-valued generalization of the well known integer-valued Erdos number as a topological, non-metric measure of the `closeness' felt between two nodes in an undirected, weighted graph. These real-valued Erdos numbers are asymmetric and are able to distinguish between network topologies that standard distance metrics view as identical. We use this measure to study some simple analytically tractable networks, and show the utility of our measure to devise a ratings scheme based on the generalized Erdos number that we deploy on the data from the NetFlix prize, and find a significant improvement in our ratings prediction over a baseline.

  12. Fundamentals of number theory

    CERN Document Server

    LeVeque, William J

    1996-01-01

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

  13. Elementary theory of numbers

    CERN Document Server

    Sierpinski, Waclaw

    1988-01-01

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

  14. Numbers and computers

    CERN Document Server

    Kneusel, Ronald T

    2015-01-01

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

  15. Elementary number theory

    CERN Document Server

    Dudley, Underwood

    2008-01-01

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

  16. Advanced number theory

    CERN Document Server

    Cohn, Harvey

    1980-01-01

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

  17. PROFESSIONAL ACCOUNTING ETHICS: A VISUAL ANALYSIS OF PUBLIC PERCEPTION

    Directory of Open Access Journals (Sweden)

    Renato Ferreira Leitão Azevedo

    2012-03-01

    Full Text Available The decline in both the number and quality of students choosing accounting programs has been a worldwide source of concern to scholars and practitioners. According to Albrecht and Sack (2000, that decline is a consequence of several factors, such as changes in business environment, decrease in salary levels and development of alternative careers perceived as more attractive by students and lack of information and/or misunderstanding related to accounting careers. For Carnegie and Napier (2010, comprehension of such external images related to accounting careers and accountants is important for assessing the roles of these professionals in a wider social context. The success of the accounting profession, according to Belski et al. (2004, largely depends on how it is viewed by the public, considering that the image of the accounting profession has been damaged in the recent past by the widely publicized accounting frauds, scandals and failures involving accounting firms and accountants. To support a better understanding of this phenomenon, the objective of this study is to identify and analyze whether the accounting profession is negatively stereotyped by public perception according to ethics. Based on an adapted photo-survey, with 1,034 randomly selected respondents, and tests of differences between means, the central hypothesis of this study was rejected: it is not possible to state that accounting professionals are negatively stereotyped for professional ethics. Also, there were no significant differences based on gender, academic background or education levels of the respondents, but on the other hand is possible to confirm a positive perception based on confidence interval analysis. Implications for practice and recommendations for future studies are both presented in the last section.

  18. Accounting provision for corporate management system functioning

    OpenAIRE

    Пилипенко, Олексій Іванович

    2017-01-01

    The peculiarities of accounting provision for corporate management system functioning have been considered. The levels and basic problems of accounting organization in corporations have been determined.

  19. Quantum random number generator

    Science.gov (United States)

    Pooser, Raphael C.

    2016-05-10

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

  20. Really big numbers

    CERN Document Server

    Schwartz, Richard Evan

    2014-01-01

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

  1. Genetics by the Numbers

    Science.gov (United States)

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

  2. Drawing a random number

    DEFF Research Database (Denmark)

    Wanscher, Jørgen Bundgaard; Sørensen, Majken Vildrik

    2006-01-01

    highly uniform multidimensional draws, which are highly relevant for todays traffic models. This paper shows among others combined shuffling and scrambling seems needless, that scrambling gives the lowest correlation and that there are detectable differences between random numbers, dependent...

  3. Logo and Negative Numbers.

    Science.gov (United States)

    Strawn, Candace A.

    1998-01-01

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

  4. Solar Indices - Sunspot Numbers

    Data.gov (United States)

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

  5. Quantum random number generators

    Science.gov (United States)

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

    2017-01-01

    Random numbers are a fundamental resource in science and engineering with important applications in simulation and cryptography. The inherent randomness at the core of quantum mechanics makes quantum systems a perfect source of entropy. Quantum random number generation is one of the most mature quantum technologies with many alternative generation methods. This review discusses the different technologies in quantum random number generation from the early devices based on radioactive decay to the multiple ways to use the quantum states of light to gather entropy from a quantum origin. Randomness extraction and amplification and the notable possibility of generating trusted random numbers even with untrusted hardware using device-independent generation protocols are also discussed.

  6. Fibonacci's Forgotten Number

    Science.gov (United States)

    Brown, Ezra; Brunson, Cornelius

    2008-01-01

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

  7. Phenomenological Account of Religious Experience

    Directory of Open Access Journals (Sweden)

    Donny Gahral Adian

    2011-08-01

    Full Text Available History of philosophy is built upon rigid discrimination between various human experiences. Human experiences are divided mainly into two major experiences: Perceptual and intelectual. Perceptual experience is deined by empiricism as an aposteriori experience of empirical sensations. Meanwhile, rationalism claims that the only acceptable experience is apriori experience of intelectual object (natural laws, mathematical equations and logical operations. There is no other experience outside those two philosophical account of experiences. All other experiences must be subsumed either within perceptual or intelectual experience.

  8. 77 FR 36294 - Agency Information Collection Activities; Proposed Collection; Comments Requested: Accounting...

    Science.gov (United States)

    2012-06-18

    ... Requested: Accounting System and Financial Capability Questionnaire ACTION: 60-Day Notice of Information... form/collection: Accounting System and Financial Capability Questionnaire. (3) Agency Form Number: 7120...: None. The purpose of the Accounting System and Financial Capability Questionnaire is to assess...

  9. Improving the Numbers of Financial Statements

    Directory of Open Access Journals (Sweden)

    Traian Calota

    2013-06-01

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

  10. Flapping hydrofoil performance at low Reynolds numbers

    Energy Technology Data Exchange (ETDEWEB)

    Pedro, G.; Suleman, A.; Djilali, N. [Univ. of Victoria, Dept. of Mechanical Engineering, Victoria, British Columbia (Canada)]. E-mail: gpedro@uvic.ca; suleman@uvic.ca; ndjilali@uvic.ca

    2003-07-01

    This paper relates the study of unsteady flow past oscillating hydrofoils at low Reynolds numbers using a computational fluid dynamics research code based on structured grids. The solver utilizes an explicit, time-stepping algorithm with an Arbitrary Lagrangian-Eulerian formulation to account for mesh movement. The viscous flow past a NACA0012 hydrofoil at various pitching and heaving frequencies and other design parameters is simulated. The effect of these parameters on thrust, power and efficiency is studied along with flow field visualisations to account for these variations. (author)

  11. TRITIUM ACCOUNTANCY IN FUSION SYSTEMS

    Energy Technology Data Exchange (ETDEWEB)

    Klein, J. E.; Farmer, D. A.; Moore, M. L.; Tovo, L. L.; Poore, A. S.; Clark, E. A.; Harvel, C. D.

    2014-03-06

    The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MC&A) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MC&A requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBAs) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material subaccounts (MSAs) are established along with key measurement points (KMPs) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSAs. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breading, burn-up, and retention of tritium in the fusion device. The concept of “net” tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines.

  12. LATERAL SURVIVAL: AN OT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Moira Yip

    2004-12-01

    Full Text Available When laterals are the targets of phonological processes, laterality may or may not survive. In a fixed feature geometry, [lateral] should be lost if its superordinate node is eliminated by either the spreading of a neighbouring node, or by coda neutralization. So if [lateral] is under Coronal (Blevins 1994, it should be lost under Place assimilation, and if [lateral] is under Sonorant Voicing (Rice & Avery 1991 it should be lost by rules that spread voicing. Yet in some languages lateral survives such spreading intact. Facts like these argue against a universal attachment of [lateral] under either Coronal or Sonorant Voicing, and in favour of an account in terms of markedness constraints on feature-co-occurrence (Padgett 2000. The core of an OT account is that IFIDENTLAT is ranked above whatever causes neutralization, such as SHARE-F or *CODAF. laterality will survive. If these rankings are reversed, we derive languages in which laterality is lost. The other significant factor is markedness. High-ranked feature co-occurrence constraints like *LATDORSAL can block spreading from affecting laterals at all.

  13. Social Environmental Accounting and Reporting

    DEFF Research Database (Denmark)

    Huerter O, Gabriela Gutierrez; Moon, Jeremy; Gold, Stefan

    Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting and report......Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting...... and reporting (SEAR) knowledge from the HQ to acquired subsidiaries. Drawing from a range of literatures such as agency theory, knowledge-based theory, socialisation theory, as well as organizational learning, social capital and psychology, we specify the governance mechanisms (hierarchical and relational......) that influence the development of subsidiary’s potential absorptive capacity (PACAP) and realized absorptive capacity (RACAP) and their impact on subsidiary learning. Our cross-case analysis shows that a mix of relational and hierarchical governance mechanisms put in place by the HQ may be useful to achieve...

  14. Report number codes

    Energy Technology Data Exchange (ETDEWEB)

    Nelson, R.N. (ed.)

    1985-05-01

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

  15. IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

    OpenAIRE

    Daniela CREŢU

    2014-01-01

    The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromis...

  16. Accounting Students' Performance and Personality Types.

    Science.gov (United States)

    Nourayi, Mahmoud M.; Cherry, Alan A.

    1993-01-01

    Completion of the Myers Briggs Type Inventory by 103 accounting majors revealed no significant differences among personality types in achievement, except that sensing types perform better in accounting in general. Results seem to belie the suggestion that accounting attracts introverts and that the intuitive type is best suited to accounting in…

  17. 10 CFR 75.22 - Accounting records.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR... Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by § 75... determination of the book inventory at any time; (2) All measurement results that are used for determination...

  18. Report on Federal Individual Training Accounts.

    Science.gov (United States)

    President's Task Force on Federal Training Technology, Washington, DC.

    To explore options to establish Federal Individual Training Accounts (ITAs), a study reviewed Pennsylvania's Individual Learning Accounts, Cedar Company's Individual Learning Accounts, ITAs under the Workforce Investment Act, and the United Kingdom's Individual Learning Accounts. ITAs were defined as a base amount of resources--dollars or…

  19. 14 CFR 152.305 - Accounting records.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost...

  20. The Global Challenge for Accounting Education

    Science.gov (United States)

    Helliar, Christine

    2013-01-01

    Accounting and education are both global phenomena, and there is thus an argument that accounting education should be consistent and comparable across the globe. However, accounting, and accounting education are all socially constructed and globally they have been influenced by their historical, social, economic, political and cultural contexts.…

  1. 46 CFR Sec. 3 - Accounting for revenues.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting for revenues. Sec. 3 Section 3 Shipping... FINANCIAL TRANSACTIONS UNDER AGENCY AGREEMENTS Accounting for Revenues Sec. 3 Accounting for revenues. (a... a passenger accounting procedure, may continue to follow such procedure under the agency...

  2. 46 CFR Section 1 - Books of account.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Books of account. Section 1 Section 1 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Section 1 Books of account. A separate set of books of account... agreement. The books of original entry and ledgers may be similar in design to those heretofore employed...

  3. Mutual Accountability and Adult Literacy. Research Brief

    Science.gov (United States)

    Houston-Knopff, Robin

    2009-01-01

    Accountability plays a key role in the field of adult literacy. Indeed, practitioners often juggle multiple accountabilities--to funders, taxpayers, learners, boards of directors, the community, and their profession. These may be in tension with each other, as when teachers' accountability to learners conflicts with their accountability to deliver…

  4. 17 CFR 300.101 - Individual accounts.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Individual accounts. 300.101... Customers of Sipc Members § 300.101 Individual accounts. (a) Except as otherwise provided in these rules... deemed his individual accounts, shall be combined so as to constitute a single account of a...

  5. Accounting Knowledge Representation in PROLOG Language

    Directory of Open Access Journals (Sweden)

    Bogdan Patrut

    2010-03-01

    Full Text Available

    This paper presents some original techniques for implementing accounting knowledge in PROLOG language. We will represent rules of operation of accounts, the texts of accounting operations, and how to compute the depreciation.

    Keywords: accounting, knowledge representation, PROLOG, depreciation, natural language processing

  6. 32 CFR 310.25 - Disclosure accounting.

    Science.gov (United States)

    2010-07-01

    ... exempted from the requirement to furnish the disclosure accounting under the provisions of § 310.26(b). (2... 32 National Defense 2 2010-07-01 2010-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all...

  7. 17 CFR 256.232 - Accounts payable.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Accounts payable. 256.232... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.232 Accounts payable. This account...

  8. Accounting Principles 30G. Interim Guide.

    Science.gov (United States)

    Manitoba Dept. of Education and Training, Winnipeg.

    This curriculum guide was developed for a senior-level introductory accounting course for students in high schools in Manitoba. The course introduces Canadian accounting principles and practices; it applies Generally Accepted Accounting Principles (GAAP) to introductory financial accounting. The guide includes the following components: (1) an…

  9. Management accounting and integrated information systems

    OpenAIRE

    Rom, Anders

    2008-01-01

    A lag seems to exist between management accounting techniques and management accounting practices of organisations (Bjørnenak, 1997a). The accounting lag exists in spite of the interaction taking place between academia and practice in terms of researchers conducting field studies and management accountants attending research-based courses before and during their careers in practice.

  10. The LHC in numbers

    CERN Multimedia

    Alizée Dauvergne

    2010-01-01

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

  11. Chromosome numbers in Bromeliaceae

    Directory of Open Access Journals (Sweden)

    Cotias-de-Oliveira Ana Lúcia Pires

    2000-01-01

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

  12. Quantum random number generation

    Science.gov (United States)

    Ma, Xiongfeng; Yuan, Xiao; Cao, Zhu; Qi, Bing; Zhang, Zhen

    2016-06-01

    Quantum physics can be exploited to generate true random numbers, which have important roles in many applications, especially in cryptography. Genuine randomness from the measurement of a quantum system reveals the inherent nature of quantumness—coherence, an important feature that differentiates quantum mechanics from classical physics. The generation of genuine randomness is generally considered impossible with only classical means. On the basis of the degree of trustworthiness on devices, quantum random number generators (QRNGs) can be grouped into three categories. The first category, practical QRNG, is built on fully trusted and calibrated devices and typically can generate randomness at a high speed by properly modelling the devices. The second category is self-testing QRNG, in which verifiable randomness can be generated without trusting the actual implementation. The third category, semi-self-testing QRNG, is an intermediate category that provides a tradeoff between the trustworthiness on the device and the random number generation speed.

  13. 12 CFR 513.8 - Removal, suspension, or debarment of independent public accountants and accounting firms...

    Science.gov (United States)

    2010-01-01

    ... independent public accountants and accounting firms performing audit services. 513.8 Section 513.8 Banks and... Removal, suspension, or debarment of independent public accountants and accounting firms performing audit... of independent public accountants and their accounting firms from performing independent audit...

  14. Two-dimensional exchange spectroscopy revisited: Accounting for the number of participating spins

    Directory of Open Access Journals (Sweden)

    SLOBODAN MACURA

    2000-06-01

    Full Text Available The magnetization exchange between two groups of equivalent spins each having different populations and overall relaxation rates has been analyzed. The results suggest that either the spin population difference or the overall relaxation rate difference in an exchange spectrum can produce cross-peaks with volumes larger than that of the corresponding diagonal line. This is important for interpretation of the magnetization exchange between water and macromolecular protons where both the population differences and auto-relaxation rate differences can be very large. Theoretical predictions of peak volume evolution were experimentally verified in the intermolecular magnetization exchange between the water and labile amide proton in a model system N-acetylglycine/water.

  15. Features of accounting operations at lessee

    Directory of Open Access Journals (Sweden)

    A.S. Krutova

    2015-03-01

    Full Text Available The features of accounting for leasing transactions in the lessee. In particular, account transactions repairs lessee accounting obtaining insurance reimbursement and accounting operations of an operating lease the lessee. In addition, it is proposed to improve the accounting for leasing transactions, maintain records of analytical facilities leased as each object and the direction of use. In order to obtain the most relevant information about leasing object proposed, depending on the direction of use of the asset, specify the account or sub-account, which will be related costs associated with the payment of lease payments.

  16. GENDER ISSUES IN ROMANIAN ACCOUNTING PROFESSION

    Directory of Open Access Journals (Sweden)

    Costel ISTRATE

    2012-12-01

    Full Text Available Women are very numerous in the Romanian accounting profession: they represent 70% of chartered accountants and 65% of auditors. At university level, female students outnumber male students (80% vs. 20%. The theory of glass ceiling is confirmed in the case of accounting organizations, but for the companies listed on the Bucharest Stock Exchange, the CFO is a woman in more than 50% of cases. How can we explain this majority of women in the accounting profession? Responses to a questionnaire addressed to about 250 accountants lead us to the identification of certain stereotypes on accountants and on accounting: patience, meticulousness, the static nature of the activity.

  17. Algebraic theory of numbers

    CERN Document Server

    Samuel, Pierre

    2008-01-01

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

  18. CONFUSION WITH TELEPHONE NUMBERS

    CERN Document Server

    Telecom Service

    2002-01-01

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

  19. CONFUSION WITH TELEPHONE NUMBERS

    CERN Document Server

    Telecom Service

    2002-01-01

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

  20. Minimal Niven Numbers

    Science.gov (United States)

    2007-12-26

    265–275. [7] H. G. Grundman, ‘ Sequences of consecutive Niven numbers’, Fibonacci Quart. 32 (1994), 174–175. [8] D. R. Heath-Brown and S. Konyagin...paper, we define a natural sequence in relation to q-Niven numbers. For a fixed but arbitrary k ∈ N and a base q ≥ 2, one may ask whether or not there...other words, ak is the smallest Niven number whose sum of the digits is a given positive integer k. We denote by ck the companion sequence ck = ak/k

  1. Radiology applications of financial accounting.

    Science.gov (United States)

    Leibenhaut, Mark H

    2005-03-01

    A basic knowledge of financial accounting can help radiologists analyze business opportunities and examine the potential impacts of new technology or predict the adverse consequences of new competitors entering their service area. The income statement, balance sheet, and cash flow statement are the three basic financial statements that document the current financial position of the radiology practice and allow managers to monitor the ongoing financial operations of the enterprise. Pro forma, or hypothetical, financial statements can be generated to predict the financial impact of specific business decisions or investments on the profitability of the practice. Sensitivity analysis, or what-if scenarios, can be performed to determine the potential impact of changing key revenue, investment, operating cost or financial assumptions. By viewing radiology as both a profession and a business, radiologists can optimize their use of scarce economic resources and maximize the return on their financial investments.

  2. WAYS HIERARCHY OF ACCOUNTING ESTIMATES

    Directory of Open Access Journals (Sweden)

    ŞERBAN CLAUDIU VALENTIN

    2015-03-01

    Full Text Available Based on one hand on the premise that the estimate is an approximate evaluation, completed with the fact that the term estimate is increasingly common and used by a variety of both theoretical and practical areas, particularly in situations where we can not decide ourselves with certainty, it must be said that, in fact, we are dealing with estimates and in our case with an accounting estimate. Completing on the other hand the idea above with the phrase "estimated value", which implies that we are dealing with a value obtained from an evaluation process, but its size is not exact but approximated, meaning is close to the actual size, it becomes obvious the neccessity to delimit the hierarchical relationship between evaluation / estimate while considering the context in which the evaluation activity is derulated at entity level.

  3. Accountable care organizations: legal concerns.

    Science.gov (United States)

    Sanbar, S Sandy

    2011-01-01

    The Accountable Care Organizations (ACOs) shared savings program has serious concerns about anti-trust and anti-fraud laws. Additionally, ACOs present several other legal concerns relating to the duties and responsibilities of the physician-hospital partnership. The federal regulations hold physicians who participate in the ACO shared savings program to the highest standards of care without offering them protection from liability. The structure and procedures required of ACOs may be detrimental and may significantly impact the liability of its contracting physicians. Therefore, it behooves physicians to obtain legal advice regarding one's estate planning and legal asset protection or wealth management techniques, and to thoroughly review the agreement with one's attorney before signing a contract with an ACO.

  4. Towards formulating an accounting theory of meaningfulness

    OpenAIRE

    S. Wedzerai ,Musvoto; Gouws, Daan G

    2012-01-01

    This study highlights the need for a theory of meaningfulness for accounting information. A theory of meaningfulness determines the theoretical position that may be taken about the scientific content of information. The need for such a theory in accounting arises from the perspective that users of accounting information have not been able to take a firm theoretical position about the scientific content of accounting information in the financial statements. This has caused users of accounting ...

  5. On the Internationalization of Chinese Accounting Standards

    Institute of Scientific and Technical Information of China (English)

    JU Ling Jiao

    2015-01-01

    Accounting internationalization has become an inexorable trend of world economic development. This paper begins with the analysis of the situation and trend of accounting internationalization in China. Then, based on the diferences between Chinese and international accounting standards (IAS), it ilustrates the inevitability of accounting internationalization in China. Finaly, the research provides suggestions for problems existing in the process of accounting internationalization in the country.

  6. Haida Numbers and Calculation.

    Science.gov (United States)

    Cogo, Robert

    Experienced traders in furs, blankets, and other goods, the Haidas of the 1700's had a well-developed decimal system for counting and calculating. Their units of linear measure included the foot, yard, and fathom, or six feet. This booklet lists the numbers from 1 to 20 in English and Haida; explains the Haida use of ten, hundred, and thousand…

  7. Introducing Complex Numbers

    Science.gov (United States)

    Trudgian, Timothy

    2009-01-01

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

  8. Surveys in Number Theory

    CERN Document Server

    Alladi, Krishnaswami

    2008-01-01

    Contains chapters on number theory and related topics. This title covers topics that focus on multipartitions, congruences and identities, the formulas of Koshliakov and Guinand in Ramanujan's "Lost Notebook", alternating sign matrices and the Weyl character formulas, theta functions in complex analysis, and elliptic functions

  9. Revisiting the Sunspot Number

    CERN Document Server

    Clette, Frédéric; Vaquero, José M; Cliver, Edward W

    2014-01-01

    Our knowledge of the long-term evolution of solar activity and of its primary modulation, the 11-year cycle, largely depends on a single direct observational record: the visual sunspot counts that retrace the last 4 centuries, since the invention of the astronomical telescope. Currently, this activity index is available in two main forms: the International Sunspot Number initiated by R. Wolf in 1849 and the Group Number constructed more recently by Hoyt and Schatten (1998a,b). Unfortunately, those two series do not match by various aspects, inducing confusions and contradictions when used in crucial contemporary studies of the solar dynamo or of the solar forcing on the Earth climate. Recently, new efforts have been undertaken to diagnose and correct flaws and biases affecting both sunspot series, in the framework of a series of dedicated Sunspot Number Workshops. Here, we present a global overview of our current understanding of the sunspot number calibration. While the early part of the sunspot record befor...

  10. Baryon Number Violation

    CERN Document Server

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

    2013-01-01

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

  11. Uniform random number generators

    Science.gov (United States)

    Farr, W. R.

    1971-01-01

    Methods are presented for the generation of random numbers with uniform and normal distributions. Subprogram listings of Fortran generators for the Univac 1108, SDS 930, and CDC 3200 digital computers are also included. The generators are of the mixed multiplicative type, and the mathematical method employed is that of Marsaglia and Bray.

  12. On the Relation Between Grammatical Number and Cardinal Numbers in Development

    Directory of Open Access Journals (Sweden)

    Barbara W Sarnecka

    2014-10-01

    Full Text Available This mini-review focuses on the question of how the grammatical number system of a child’s language may help the child learn the meanings of cardinal number words (e.g., ‘one’ and ‘two’. Evidence from young children learning English, Russian, Japanese, Mandarin, Slovenian or Saudi Arabic suggests that trajectories of number-word learning differ for children learning different languages. Children learning English, which distinguishes between singular and plural, seem to learn the meaning of the cardinal number ‘one’ earlier than children learning Japanese or Mandarin, which have very little singular/plural marking. Similarly, children whose languages have a singular/dual/plural system (Slovenian and Saudi Arabic learn the meaning of ‘two’ earlier than English-speaking children. This relation between grammatical and cardinal number may shed light on how humans acquire cardinal-number concepts. There is an ongoing debate about whether mental symbols for small cardinalities (concepts for ‘oneness,’ ‘twoness,’ etc. are innate or learned. Although an effect of grammatical number on number-word learning does not rule out nativist accounts, it seems more consistent with constructivist accounts, which portray the number-learning process as one that requires significant conceptual change.

  13. On the relation between grammatical number and cardinal numbers in development.

    Science.gov (United States)

    Sarnecka, Barbara W

    2014-01-01

    This mini-review focuses on the question of how the grammatical number system of a child's language may help the child learn the meanings of cardinal number words (e.g., "one" and "two"). Evidence from young children learning English, Russian, Japanese, Mandarin, Slovenian, or Saudi Arabic suggests that trajectories of number-word learning differ for children learning different languages. Children learning English, which distinguishes between singular and plural, seem to learn the meaning of the cardinal number "one" earlier than children learning Japanese or Mandarin, which have very little singular/plural marking. Similarly, children whose languages have a singular/dual/plural system (Slovenian and Saudi Arabic) learn the meaning of "two" earlier than English-speaking children. This relation between grammatical and cardinal number may shed light on how humans acquire cardinal-number concepts. There is an ongoing debate about whether mental symbols for small cardinalities (concepts for "oneness," "twoness," etc.) are innate or learned. Although an effect of grammatical number on number-word learning does not rule out nativist accounts, it seems more consistent with constructivist accounts, which portray the number-learning process as one that requires significant conceptual change.

  14. Benchmarking and accounting for the (private) cloud

    Science.gov (United States)

    Belleman, J.; Schwickerath, U.

    2015-12-01

    During the past two years large parts of the CERN batch farm have been moved to virtual machines running on the CERN internal cloud. During this process a large fraction of the resources, which had previously been used as physical batch worker nodes, were converted into hypervisors. Due to the large spread of the per-core performance in the farm, caused by its heterogenous nature, it is necessary to have a good knowledge of the performance of the virtual machines. This information is used both for scheduling in the batch system and for accounting. While in the previous setup worker nodes were classified and benchmarked based on the purchase order number, for virtual batch worker nodes this is no longer possible; the information is now either hidden or hard to retrieve. Therefore we developed a new scheme to classify worker nodes according to their performance. The new scheme is flexible enough to be usable both for virtual and physical machines in the batch farm. With the new classification it is possible to have an estimation of the performance of worker nodes also in a very dynamic farm with worker nodes coming and going at a high rate, without the need to benchmark each new node again. An extension to public cloud resources is possible if all conditions under which the benchmark numbers have been obtained are fulfilled.

  15. AGRARIAN ACCOUNTANCY IN THE VISUAL CONE OF INTERNATIONAL ACCOUNTING STANDARDS

    Directory of Open Access Journals (Sweden)

    Daniela SIMTION

    2014-04-01

    Full Text Available After a long period during which agriculture did not have a standard of its own and applied for that matter the IAS 2 rules regarding inventories; IAS 16 regarding property, plant and equipment and IAS 18 regarding revenues, one last standard is being born – IAS 41. The late appearance of this standard is compensated by the great attention granted from the IASC, as agriculture is very important for those countries in course of development. IAS 41 is operative for those financial statements starting with the 1 of January 2003. The current standard is applied to account those elements regarding agricultural activities. IAS 41 is does not deal: with genuine exploiting activities, with harvested agricultural products, which are non biological products, or with the agricultural production, which is incorporated in the processing process. The activity will follow the financial reporting guidelines imposed by IAS 41 if: (athe plants or animals, that represent the object of the activities, are living and suitable for transformation; (b the change must be controlled, a fact which implies a range of activities like ground fertilizing and crop cultivation, feeding and medical assistance while breeding animals;(cthere have to exist fundamentals for evaluating changes like: the degree at which plants ripen, the animals weight, the trees circumference. The most important feature of this standard is the request for evaluating the biological assets at each balance sheet date at its fair value. Taking into consideration the limited framework of the current standard, beside of the explicit exceptions, all IAS must also be applied in agriculture.

  16. Calling Dunbar's Numbers

    CERN Document Server

    MacCarron, Pádraig; Dunbar, Robin

    2016-01-01

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

  17. Numbers and sets

    Directory of Open Access Journals (Sweden)

    Marco Ruffino

    2001-12-01

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

  18. Number Needed To… $ave?

    Science.gov (United States)

    Rocker, Graeme M; Verma, Jennifer Y; Demmons, Jillian; Mittmann, Nicole

    2015-02-06

    The 'Number Needed to Treat' (NNT) is a useful measure for estimating the number of patients that would need to receive a therapeutic intervention to avoid one of the adverse events that the treatment is designed to prevent. We explored the possibility of an adaption of NNT to estimate the 'Number Needed to $ave' (NN$) as a new, conceptual systems metric to estimate potential cost-savings to the health system from implementation of a treatment, or in this case, a program. We used the outcomes of the INSPIRED COPD Outreach ProgramTM to calculate that 26 patients would need to complete the program to avoid healthcare expenditures of $100,000, based on hospital bed days avoided. The NN$ does not translate into 'cost savings' per se, but redirection of resource expenditures for other purposes. We propose that the NN$ metric, if further developed, could help to inform system-level resource allocation decisions in a manner similar to the way that the NNT metric helps to inform individual-level treatment decisions.

  19. ACCOUNTING INFORMATION RELEVANCE ON CAPITAL MARKETS

    Directory of Open Access Journals (Sweden)

    Ciprian-Dan COSTEA

    2015-06-01

    Full Text Available The research in accounting with specific application on capital markets represents a special resort of accounting research. The development of such studies was favored by the evolution and strong growth of capital markets in our daily contemporary life and by the extention of base accounting concepts to international level. In such circumstances, studies regarding the evolution of concepts like value relevance, efficient markets, accounting information and its dissemination, fair value, are welcomed on the field of accounting research with applicability to the capital markets. This study comes to outline some positions regarding this topic of accounting research.

  20. Generalizations of Euler Numbers and Euler Numbers of Higher Order

    Institute of Scientific and Technical Information of China (English)

    LUOQiu-ming; QIFeng

    2005-01-01

    The purpose of this paper is to define the generalized Euler numbers and the generalized Euler numbers of higher order, their recursion formula and some properties were established, accordingly Euler numbers and Euler numbers of higher order were extended.

  1. PSYCHOLOGICAL PROFILE OF THE ACCOUNTANT FRAUDSTER

    Directory of Open Access Journals (Sweden)

    Chelariu Alin

    2015-07-01

    Full Text Available Corrupted professional accountants are vital for planning, creating and hiding financial fraud. No financial fraud can be made without help from an expert in Accounting. Through this paper we try to raise awareness of the necessity of having ethical professional accountants and we promote rigorous psychological testing for candidates to the Accounting profession. The purpose of this paper is to present a psychological profile of a fraudster in the field of Accounting and recommended profiles for the candidates to the profession. We presented the fraud triangle of opportunity, motivation and rationalization so we can begin to enter the mind of the accountant fraudster. Then we presented the profile of the character prone to financial fraud as shown in Accounting literature. Further, we presented psychological tests backed by specialty literature that could be useful to select candidates fit for the Accounting profession. The literature presents us with recommended psychological profiles for the professional accountants. A great psychological test used for hiring in the Accounting profession is the Keirsey Temperament Sorter II, used by the government, military, universities, non profit organizations and religious organizations in the USA. The recommended personality types for Accounting are the supervisors and inspectors from the guardians branch for low ranking accountants and the fieldmarshals and masterminds from the rationals branch for high ranking accountants.

  2. COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

    Directory of Open Access Journals (Sweden)

    MARIANA GURAU

    2012-05-01

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

  3. THE DEPRECIATED REPLACEMENT COST - REPRESENTATION OF FAIR VALUE IN ACCOUNTING. TENDENCIES AND PERSPECTIVES IN THE ROMANIAN ACCOUNTING PRACTICE

    Directory of Open Access Journals (Sweden)

    Manea Marinela-Daniela

    2011-12-01

    Full Text Available The Romanian accounting system has gone through a radical reform in the last years, but the preoccupations for improving and developing Romanian accounting still continue. In order to preserve the general objective of rendering available to financial managers and analysts a common internationally agreed framework for drawing up and presenting financial statements, accounting professionals have the duty to contribute to the elaboration of accounting policies capable to transform accounting in an essential leadership instrument. Under these circumstances, there is the attempt to identify a dialogue form between accounting norms and policies, between the freedom to choose accounting procedures and the obligation to provide users with credible relevant information. The present work aims to make a thorough analysis of fair value adjustment - version of the depreciated replacement cost - which is specific to specialized corporal immobilized assets seldom commercialized on the market, by starting from the approaches and concepts existing in specialized literature, while afterwards it will carry out a comparative study between normative provisions and the concrete reality of Romanian accounting practice. Aware that fair value adjustment represents the profession of assessment experts, the presents work aims to present the potential models for quantifying fair value, which is an useful information basis for accounting professionals who have one more instrument at their disposal, for effectively and practically applying IRFS norms. Acknowledgement: This work was cofinanced from the European Social Fund through Sectorial Operational Programme Human Resources Development 2007-2013, project number POSDRU/1.5/S/59184 Performance and excellence in postdoctoral research in Romanian economics science domain.,institution:Alexandru Ioan Cuza - University of Iasi, period: 01.11.2010 - 30.04.2013, tutor: Ph.D. Professor Vasile Cocris

  4. Topics in number theory

    CERN Document Server

    LeVeque, William J

    2002-01-01

    Classic two-part work now available in a single volume assumes no prior theoretical knowledge on reader's part and develops the subject fully. Volume I is a suitable first course text for advanced undergraduate and beginning graduate students. Volume II requires a much higher level of mathematical maturity, including a working knowledge of the theory of analytic functions. Contents range from chapters on binary quadratic forms to the Thue-Siegel-Roth Theorem and the Prime Number Theorem. Includes numerous problems and hints for their solutions. 1956 edition. Supplementary Reading. List of Symb

  5. Cohomology of number fields

    CERN Document Server

    Neukirch, Jürgen; Wingberg, Kay

    2013-01-01

    The second edition is a corrected and extended version of the first. It is a textbook for students, as well as a reference book for the working mathematician, on cohomological topics in number theory. The first part provides algebraic background: cohomology of profinite groups, duality groups, free products, and homotopy theory of modules, with new sections on spectral sequences and on Tate cohomology of profinite groups. The second part deals with Galois groups of local and global fields: Tate duality, structure of absolute Galois groups of local fields, extensions with restricted ramificatio

  6. Is Baryon Number Conserved?

    Science.gov (United States)

    Pati, Jogesh C.; Salam, Abdus

    We suggest that baryon-number conservation may not be absolute and that an integrally charged quark may disintegrate into two leptons and an antilepton with a coupling strength G Bmp2≲ 10-9. On the other hand, if quarks are much heavier than low-lying hadrons, the decay of a three-quark system like the proton is highly forbidden (proton lifetime ≳ 1028 y). Motivation for these ideas appears to arise within a unified theory of hadrons and leptons and their gauge interactions. We emphasize the consequences of such a possibility for real quark searches.

  7. Quantum random number generator

    CERN Document Server

    Stipcevic, M

    2006-01-01

    We report upon a novel principle for realization of a fast nondeterministic random number generator whose randomness relies on intrinsic randomness of the quantum physical processes of photonic emission in semiconductors and subsequent detection by the photoelectric effect. Timing information of detected photons is used to generate binary random digits-bits. The bit extraction method based on restartable clock theoretically eliminates both bias and autocorrelation while reaching efficiency of almost 0.5 bits per random event. A prototype has been built and statistically tested.

  8. 18 CFR 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.

    Science.gov (United States)

    2010-04-01

    ..., Electric operation and maintenance accounts. 367.5000 Section 367.5000 Conservation of Power and Water..., FEDERAL POWER ACT AND NATURAL GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.5000 Accounts 500-598, Electric operation and maintenance accounts. Service companies must use accounts...

  9. Two Concepts of Accountability: Accountability as a Virtue and as a Mechanisme

    NARCIS (Netherlands)

    Bovens, M.A.P.

    2010-01-01

    This paper distinguishes between two main concepts of accountability: accountability as a virtue and accountability as a mechanism. In the former case, accountability is used primarily as a normative concept, as a set of standards for the evaluation of the behaviour of public actors. Accountability

  10. The Changing Role of the Management Accountant: The Impact Upon Accounting Education.

    Science.gov (United States)

    Cao, Le Thi; Buchanan, Phillip G.

    1985-01-01

    Discusses the results and the implications for accounting education of a questionnaire sent to members of the National Association of Accountants. The study was made to determine management accountants' perception of their role(s) in the organization. The author also comments on accounting curriculum and the role of the accounting educator. (CT)

  11. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Science.gov (United States)

    2010-04-01

    ... Account 234, Accounts payable to associate companies. This account must include all amounts payable to... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 234, Accounts payable to associate companies. 367.2340 Section 367.2340 Conservation of Power and Water...

  12. Accountant, wat heb je te vertellen?

    NARCIS (Netherlands)

    M.E.P.A.R. Jans-van Wieringen; S.C. Laval; M.M.H. Tagage; J. Scheffe

    2013-01-01

    markdownabstract__Abstract__ Research of the role of the accountant in general shareholders' meetings of Dutch listed companies. See https://www.nba.nl/Actueel/Nieuws/Nieuwsarchief/Accountant-actiever-tijdens-aandeelhoudersvergadering.

  13. Wireless Broadband Access and Accounting Schemes

    Institute of Scientific and Technical Information of China (English)

    2003-01-01

    In this paper, we propose two wireless broadband access and accounting schemes. In both schemes, the accounting system adopts RADIUS protocol, but the access system adopts SSH and SSL protocols respectively.

  14. The Content of Accountability in Corporate governance

    Directory of Open Access Journals (Sweden)

    Natalya Mosunova

    2014-01-01

    Full Text Available This essay examines such aspects of corporate accountability as accounts and financial reporting, compliance to certain efficiency indicators and stakeholders’ interests including moral values, their roles for various groups of stakeholders. For these purposes author analyses the development of agency and stakeholders’ theories in regard to financial reporting, provides evidences of stakeholder accountability in case law and legislation are provide and identifies difficulties of stakeholder accountability. It is argued that there is no universal definition of efficiency as a type of accountability and it may be defined through risk management and internal control systems only. Morality is also an ambiguous category for corporate accountability originated rather from political science than jurisprudence and may be used only like upplementary remedy.That analysis allows justification of the absence of conflict between different definitions of accountability, inextricably links between them and their joint application as a guarantee of the achievement of accountability objectives.

  15. The Mechanism of Company Accounts Receivable Management

    Directory of Open Access Journals (Sweden)

    Halyna Yamnenko

    2017-02-01

    Full Text Available The relevance of the accounts receivable management is caused by its ability to influence on the filling of the company working capital. Therefore it is necessary to create a specific mechanism for management of accounts receivable in the company. The article analyses the components of the mechanism and the influence of factors that significantly affect the operation. The result of the functioning of the accounts receivable management is to receive funds and to minimize accounts receivable.

  16. POLICE ACCOUNTABILITY SYSTEM IN ENGLAND AND WALES

    OpenAIRE

    Balcıoğlu, Ercan; Pala, Erkan

    2015-01-01

    This article provides the reader with a literature review with the aim of finding out about the origin and system of police accountability in England and Wales. It is hoped that the article will help to identify some important conceptual considerations that ought to betaken into account by any professional and responsible police departments seeking to embrace accountability in its policing procedures.This article explores the sensitive issue of police accountability to civilian oversight bodi...

  17. Recognition Inventories in Governmental Sector Accounting

    OpenAIRE

    Nataliya Pryadka

    2013-01-01

    The Study covers the research of conditions for recognition of inventories in the governmental sector accounting. The comparative analysis has been performed as to the inventories recognition criteria provided by the National Accounting Provisions (Standards) 123 in the public sector - 'Inventories', Accounting Provision (Standard) 9 - 'Inventories', International Accounting Standard 16 - 'Inventories' in the public sector. It has been found that the common characteristic, in accordance with ...

  18. Accounting in the field of governance

    OpenAIRE

    Du Rietz, Sabina

    2013-01-01

    Corporate governance phenomena have traditionally been, and are still, studied foremost as relationships between principals and agents. Studies of how accounting plays out in corporate governance settings rather share the interest in hierarchical influence than challenge it. The present thesis argues that when studying accounting in corporate governance settings we must, in addition to studying hierarchical influence, take into account the ‘field of governance’ in which accounting is situated...

  19. Bank Accounts for Public Finance Agencies Income

    OpenAIRE

    Paweł Lenio

    2014-01-01

    The subject of this paper are bank accounts for public finance agencies income. The article describes characteristics of accounts for all three kinds of agencies: government and municipal units working in regards to statue of education and units with headquarters in foreign countries. The author presents a detailed directory of income for particular accounts and the allocation of said income. This paper also deals with the optionality of those dedicated bank accounts and the competence for er...

  20. Accounting and marketing: searching a common denominator

    OpenAIRE

    David S. Murphy

    2012-01-01

    Accounting and marketing are very different disciplines. The analysis of customer profitability is one concept that can unite accounting and marketing as a common denominator. In this article I search for common ground between accounting and marketing in the analysis of customer profitability to determine if a common denominator really exists between the two. This analysis focuses on accounting profitability, customer lifetime value, and customer equity. The article ends with a summary of wha...

  1. PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

    Directory of Open Access Journals (Sweden)

    Marian ŢAICU

    2014-11-01

    Full Text Available Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in particular, have gained importance in the current economic conditions, which are characterized by risk and uncertainty. The future development of management accounting and cost calculation is essential to meet the information needs of management.

  2. European Union Integration of Romania and Process of Accounting Normalization

    Directory of Open Access Journals (Sweden)

    Doru Plesea

    2009-06-01

    Full Text Available Lately the problem of national accounting disparity became stringent while the unificationpressure became more powerful. Transnational corporations are being lasted for long time. Businessglobalization leaded to number companies hereinabove proliferation as well as countries wherein they areoperating. Along with business globalization another criteria pointing out the requirement of accountingharmonization is being characterized by capital market globalization. Considering the fact that types ofactivities became transnational, territorially as a matter of fact, exigency and requirement of differentcountries capital infusion occurs. Nowadays competition between capital markets might be one of thestrongest factors of internationally accounting harmonization encouragement.

  3. PENSION FUND ACCOUNTING: AN EVALUATION OF THE PERCEPTION OF ACCOUNTANTS, CONSULTANTS AND AUDITORS ON BRAZILIAN ACCOUNTING STANDARDS APPLICABLE

    Directory of Open Access Journals (Sweden)

    Carlos Augusto Pacheco Pereira

    2016-03-01

    Full Text Available The objective of the study is to verify the perception of accountants, auditors and consultants in relation to Brazilian accounting standards for pension funds. For this a questionnaire was prepared and sent to accountants, auditors and accounting of pension fund consultants. 132 were returned, of which 110 worked as an accountant in any entity, 8 rendering services as external auditors and 14 as consultants. The results obtained indicate that, in general, these professionals know the accounting standards for pension funds used in Brazil and believe that such standards are adequate, except for the period of addressing the deficit, provision for doubtful accounts, contingency reserve boundary and evaluation of real estate investments, in which the perception of the professionals is that the procedures in the international standard are more suitable.

  4. 32 CFR 701.111 - Disclosure accounting.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 5 2010-07-01 2010-07-01 false Disclosure accounting. 701.111 Section 701.111... THE NAVY DOCUMENTS AFFECTING THE PUBLIC DON Privacy Program § 701.111 Disclosure accounting. Disclosure accounting allows the individual to determine what agencies or persons have been...

  5. 7 CFR 946.42 - Accounting.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 946.42 Section 946.42 Agriculture... Order Regulating Handling Expenses and Assessments § 946.42 Accounting. (a) Excess funds. At the end of... the addition, if any, to the operating reserve. (b) Accounting of funds upon termination of order....

  6. 24 CFR 17.69 - Accounting control.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Accounting control. 17.69 Section... § 17.69 Accounting control. Each office and the Department Claims Officer shall process all claims collections through the appropriate accounting office and report the collection, compromise, suspension...

  7. 7 CFR 1735.92 - Accounting considerations.

    Science.gov (United States)

    2010-01-01

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

  8. 28 CFR 80.12 - Accounting requirements.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Accounting requirements. 80.12 Section 80... PROCEDURE § 80.12 Accounting requirements. Neither the submission of a request for an FCPA Opinion, its... comply with the accounting requirements of 15 U.S.C. 78m(b)(2) and (3)....

  9. Employers' Perceptions of Online Accounting Education

    Science.gov (United States)

    Tabatabaei, Manouchehr; Solomon, Alison; Strickland, Emily; Metrejean, Eddie

    2014-01-01

    The main focus of this research is on perceptions of accounting employers of those individuals obtaining their accounting education online. An online survey of accounting professionals was conducted, and the findings suggest that a candidate with a traditional education is more suitable for employment than a candidate with an online education.…

  10. 46 CFR 403.110 - Accounting entities.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting entities. 403.110 Section 403.110 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.110 Accounting entities. Each Association shall be a separate...

  11. 10 CFR 75.33 - Accounting reports.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area...

  12. 46 CFR 403.115 - Accounting period.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting period. 403.115 Section 403.115 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.115 Accounting period. Each Association subject to this part shall...

  13. Do Accountability Policies Push Teachers Out?

    Science.gov (United States)

    Ingersoll, Richard; Merrill, Lisa; May, Henry

    2016-01-01

    The impact of accountability on U.S. schools, for good or ill, is a subject of debate and research. The authors recently studied an aspect of accountability that had previously received little attention. They asked, do accountability reforms affect public schools' ability to retain their teachers? By analyzing data from the Schools and Staffing…

  14. 42 CFR 86.18 - Grantee accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 86.18 Section 86.18 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH... Occupational Safety and Health Training Grants § 86.18 Grantee accountability. (a) Accounting for grant...

  15. 42 CFR 56.113 - Grantee accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 56.113 Section 56.113 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR MIGRANT HEALTH SERVICES General Provisions § 56.113 Grantee accountability. (a) Accounting for grant...

  16. 28 CFR 810.2 - Accountability contract.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Accountability contract. 810.2 Section... COLUMBIA COMMUNITY SUPERVISION: ADMINISTRATIVE SANCTIONS § 810.2 Accountability contract. (a) Your CSO will... accountability contract with CSOSA. (b) The CSO is responsible for monitoring your compliance with the...

  17. 42 CFR 86.38 - Accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Accountability. 86.38 Section 86.38 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH... Safety and Health Direct Traineeships § 86.38 Accountability. Accountability for payments will be...

  18. 42 CFR 51c.112 - Grantee accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 51c.112 Section 51c.112 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS GRANTS FOR COMMUNITY HEALTH SERVICES General Provisions § 51c.112 Grantee accountability. (a) Accounting for grant...

  19. 5 CFR 10.2 - Accountability systems.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director...

  20. 42 CFR 61.12 - Accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Accountability. 61.12 Section 61.12 Public Health... FELLOWSHIPS Regular Fellowships § 61.12 Accountability. Payments shall be subject to such requirements relating to accountability as may be specified by the Surgeon General....

  1. Financial crisis and accounting: view from Belorussia

    OpenAIRE

    Панков, Дмитрий Алексеевич

    2016-01-01

    Contemporary tendencies of accounting development have been revealed. The peculiarities of financial crisis influence on accounting system have been reflected as well as drawbacks of IFRS and GAAP systems have been emphasized and revealed. The trends of accounting and economic theory convergence have been revealed.

  2. 25 CFR 115.101 - Individual accounts.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Individual accounts. 115.101 Section 115.101 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts § 115.101 Individual accounts. Except as otherwise provided in this...

  3. Preparing Students for an Online Accounting Course

    Science.gov (United States)

    Scofield, Barbara W.; Walsh, Robert J.

    2009-01-01

    Accounting education has been under intense examination for at least the past 20 years (American Accounting Association, 1986; Big Eight Accounting Firms, 1989; AECC, 1990). Similarly, the value of an MBA education has been scrutinized (Leonhardt, 2000 and Mintzberg and Lampel, 2001). Over the past 10 years, online education has grown…

  4. Teaching Accounting Courses Online: One Instructor's Experience

    Science.gov (United States)

    Dusing, Gregory M.; Hosler, Jonathan C.; Ragan, Joseph M.

    2012-01-01

    Accounting programs at colleges and universities across the country are offering more online courses, and in some cases entire degree programs. Given increasing enrollments in online accounting education, it is important that accounting educators become aware of the things that work and the things that don't work when delivering courses over the…

  5. User-Oriented Project Accounting System.

    Science.gov (United States)

    Hess, Larry G.; Alcorn, Lisa S.

    1990-01-01

    The project accounting system used by the University of Illinois Urbana-Champaign School of Chemical Sciences exchanges financial data with the campus' central accounting system and allows integration of this information with user-entered data to produce an easily read, fully obligated project accounting statement for the budget and period…

  6. An account of Boeschian cooperative behaviour

    DEFF Research Database (Denmark)

    Blomberg, Olle

    2015-01-01

    According to reductionist accounts, intentional joint action can be exhaustively analysed with concepts that are already available and anyway needed for understanding intentional singular action. Most such accounts include a condition that it must be common knowledge between the participants...... or else the reductionist fails to account for the target phenomenon of intentional joint action....

  7. Educating the Next Generation of Accounting Professionals

    Science.gov (United States)

    Schader, Gary; Wailoo, Bert; John, Stephen

    2012-01-01

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

  8. Visualizing Accounting Transaction Flows into Financial Statements

    Science.gov (United States)

    Jones, Daniel J.

    2012-01-01

    Professors who teach the introductory accounting course should ask themselves: "What are the core concepts that I wish to have my non-majors remember if I meet them at their ten-year alumni class reunion?" There is a fundamental logic to financial accounting. This teaching note presents foundational accounting concepts in a manner that…

  9. Proceedings of the Conference on Educational Accountability.

    Science.gov (United States)

    Educational Testing Service, Princeton, NJ.

    The philosophy, strategies, and pitfalls of educational accountability, and information on the development and implementation of accountability programs are outlined in this conference report. Educational accountability is a term used in connection with activities such as assessment, evaluation, auditing, and performance contacting. The speakers'…

  10. 12 CFR 34.87 - Accounting treatment.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Accounting treatment. 34.87 Section 34.87 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Other Real Estate Owned § 34.87 Accounting treatment. A national bank shall account for OREO, and...

  11. Accountability Incentives: Do Schools Practice Educational Triage?

    Science.gov (United States)

    Springer, Matthew G.

    2008-01-01

    Increasingly frequent journalistic accounts report that schools are responding to No Child Left Behind (NCLB) by engaging in what has come to be known as "educational triage." Although these accounts rely almost entirely on anecdotal evidence, the prospect is of real concern. The NCLB accountability system divides schools into those in…

  12. Innovations in an Accounting Information Systems Course.

    Science.gov (United States)

    Shaoul, Jean

    A new approach to teaching an introductory accounting information systems course is outlined and the potential of this approach for integrating computers into the accounting curriculum at Manchester University (England) is demonstrated. Specifically, the use of a small inventory recording system and database in an accounting information course is…

  13. Integrating Computer Concepts into Principles of Accounting.

    Science.gov (United States)

    Beck, Henry J.; Parrish, Roy James, Jr.

    A package of instructional materials for an undergraduate principles of accounting course at Danville Community College was developed based upon the following assumptions: (1) the principles of accounting student does not need to be able to write computer programs; (2) computerized accounting concepts should be presented in this course; (3)…

  14. Towards a consistent approach for ecosystem accounting

    NARCIS (Netherlands)

    Edens, B.; Hein, L.G.

    2013-01-01

    In spite of an increasing interest in environmental economic accounting, there is still very limited experience with the integration of ecosystem services and ecosystem capital in national accounts. This paper identifies four key methodological challenges in developing ecosystem accounts: the defini

  15. Confidentiality of Accounting Academics: Consequences of Nonconformity

    Science.gov (United States)

    Amponsah, Emmanuel B.; Boateng, Peter Agyekum; Onuoha, Luke N.

    2016-01-01

    This paper examined ways by which nonconformity to confidentiality among accounting academics could lead to increased-recruitment-and-legal-costs to their employing universities in Ghana that offered accounting degree programmes. With a cross-sectional design, data collected from 1,225 accountants analysed via Cronbach's alpha,…

  16. The Operation of Representation in Accounting

    DEFF Research Database (Denmark)

    Mouritsen, Jan

    2011-01-01

    Dr. Norman Macintosh spans more theoretical horizon than most accounting researchers. There is a line of interest in his oeuvre concerned with the expansion of social theory to accounting issues. He is particularly fond of post-structuralist perspectives and has generated an enjoyable account...

  17. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Science.gov (United States)

    2011-08-10

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9903 Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and Subcontracts Executed and Performed... Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board...

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

    Directory of Open Access Journals (Sweden)

    Cristina Nicolaescu

    2015-01-01

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

  19. Transformation of Inventory Accounting in Terms of Harmonization of Public Sector Accounting Systems with International Standards

    OpenAIRE

    Vasyl Pihosh

    2014-01-01

    The article investigates accounting procedures for inventory in public sector institutions. The analysis of the most important aspects of accounting for inventories is being held, which are reflected in Instructions for inventory accounting No. 125, Regulation on inventory accounting in budgetary institutions, National regulation (standard) of accounting in the public sector 123 'Inventory', International standard of accounting in the public sector 12 'Inventory', particularly, the recognitio...

  20. ACCOUNTING ASPECTS OF PRICING AND TRANSFER PRICING

    Directory of Open Access Journals (Sweden)

    TÜNDE VERES

    2011-01-01

    Full Text Available The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin. Both categories are special area in the management accounting. Information about the product costs, the allocation methodologies in cost accounting, the analyzing of revenue and different level of the margin needs information from accounting system. This paper analyzes the pricing methods from management accounting aspects to show out the role of the accounting system in the short term and long term pricing and transfer pricing decisions.

  1. The status of KAERI nuclear material accountancy

    Energy Technology Data Exchange (ETDEWEB)

    Park, Ho Joon; Kim, Hyun Sook; Kim, Hyun Jo; Ko, Han Suk; Lee, Byung Doo [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

    2010-10-15

    Nuclear material accountancy within the framework of IAEA safeguards begins with the nuclear material accounting activities by facility operators and the State system of accounting for and control of nuclear material(SSAC), implemented in accordance with the provisions of the safeguards agreement between the IAEA and the State. IAEA verify the correctness of the nuclear material accounting information in the facility records and the reports provided by the SSAC to the IAEA. This paper are described the status of KAERI nuclear material accountancy

  2. THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS

    Directory of Open Access Journals (Sweden)

    Andreea C. BENDOVSCHI

    2015-04-01

    Full Text Available Technological evolution becomes more and more a daily reality for businesses and individuals who use information systems as for supporting their operational activities. This article focuses on the way technological evolution changes the accounting practices, starting from the analysis of the traditional model and trying to determine future trends and arising challenges to face. From data input to consolidation and reporting, accountants’ function and operations are dissected in order to identify to what extent the development of new concepts, such as cloud computing, cloud accounting, real-time accounting or mobile accounting may affect the financial-accounting process, as well as the challenges that arise from the changing environment.

  3. Accounting and marketing: searching a common denominator

    Directory of Open Access Journals (Sweden)

    David S. Murphy

    2012-06-01

    Full Text Available Accounting and marketing are very different disciplines. The analysis of customer profitability is one concept that can unite accounting and marketing as a common denominator. In this article I search for common ground between accounting and marketing in the analysis of customer profitability to determine if a common denominator really exists between the two. This analysis focuses on accounting profitability, customer lifetime value, and customer equity. The article ends with a summary of what accountants can do to move the analysis of customer value forward, as an analytical tool, within companies.

  4. Bank Accounts for Public Finance Agencies Income

    Directory of Open Access Journals (Sweden)

    Paweł Lenio

    2014-03-01

    Full Text Available The subject of this paper are bank accounts for public finance agencies income. The article describes characteristics of accounts for all three kinds of agencies: government and municipal units working in regards to statue of education and units with headquarters in foreign countries. The author presents a detailed directory of income for particular accounts and the allocation of said income. This paper also deals with the optionality of those dedicated bank accounts and the competence for erecting them. In a smaller scope there are presented the controversies of establishing bank accounts for public finance agencies income in the past, before the current statue of public finance.

  5. From Elections to Accountability in Africa?

    Directory of Open Access Journals (Sweden)

    Michael Bratton

    2014-07-01

    Full Text Available Competitive elections are becoming institutionalized in Africa. But elections have proven an uncertain mechanism for guaranteeing the accountability of political leaders. One reason is that political accountability has numerous attitudinal, behavioral and institutional requirements, of which popular participation in open elections is only one. Instead, we propose a framework of four elements that together comprise a holistic system of political accountability: (a demand for vertical accountability; (b supply of vertical accountability; (c demand for horizontal accountability; and (d supply of horizontal accountability.The article measures each of these elements using data from Afrobarometer Round 5 (2011–13. On one hand, we find that the weakest link in the chain of accountability remains the vertical one between largely passive electors and evasive legislative agents. On the other hand, we find that the African citizens surveyed think that elections strengthen the institutional autonomy of parliament, thus enabling a greater measure of horizontal accountability. But this pattern of accountability begs several lingering concerns. We wonder whether citizens have sufficient information to accurately monitor the relationship between president and parliament under a democratic constitution, and we find that the quality of elections, along with the partisan predispositions of electoral winners, condition the effect of elections on popular perceptions of accountability.

  6. Defining professional nursing accountability: a literature review.

    Science.gov (United States)

    Krautscheid, Lorretta C

    2014-01-01

    Professional nursing accountability is described by both professional nursing organizations and nursing education credentialing agencies as a core aspect that underpins professional nursing practice. Although accountability is foundational to professional practice, a review of the literature revealed no consistent language or definition regarding professional nursing accountability. Instead, the literature itself reveals that professional nursing accountability is challenging to both describe and define. The ambiguity surrounding how to define professional nursing accountability contributes to challenges associated with both teaching and evaluating student nurse accountability within nursing education curricula. This article provides a reliable and comprehensive definition of professional nursing accountability derived from a synthesis of the literature. Recommendations for nursing education practice and recommendations for nursing education research are proposed.

  7. FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS

    Directory of Open Access Journals (Sweden)

    Andra M. ACHIM

    2014-11-01

    Full Text Available The importance ofhigh-quality financial statements is highlighted by the main standard-setting institutions activating in the field of accounting and reporting. These have issued Conceptual Frameworks which state and describe the qualitative characteristics of accounting information. In this qualitative study, the research methodology consists of reviewing the literature related to the definition of accounting quality and striving for understanding how it can be explained. The main objective of the study is to identify the characteristics information should possess in order to be of high quality. These characteristics also contribute to the way of defining financial accounting quality. The main conclusions that arise from this research are represented by the facts that indeed financial accounting quality cannot be uniquely defined and that financial information is of good quality when it enhances the characteristics incorporated in the conceptual frameworks issued by both International Accounting Standards Board and Financial Accounting Standards Board.

  8. Accounting for primitive terms in mathematics

    Directory of Open Access Journals (Sweden)

    D.F.M. Strauss

    2005-07-01

    Full Text Available The philosophical problem of unity and diversity entails a challenge to the rationalist aim to define everything. Definitions of this kind surface in various academic disciplines in formulations like uniqueness, irreducibility, and what has acquired the designation “primitive terms”. Not even the most “exact” disciplines, such as mathematics, can avoid the implications entailed in giving an account of such primitive terms. A mere look at the historical development of mathematics highlights the fact that alternative perspectives prevailed – from the arithmeticism of Pythagoreanism, the eventual geometrisation of mathematics after the discovery of incommensurability up to the revival of arithmeticism in the mathematics of Cauchy, Weierstrass, Dedekind and Cantor (with the later orientation of Frege, who completed the circle by returning to the view that mathematics essentially is geometry. An assessment of logicism and axiomatic formalism is followed by looking at the primitive meaning of wholeness (and the whole-parts relation. With reference to the views of Hilbert, Weyl and Bernays the article concludes by suggesting that in opposition to arithmeticism and geometricism an alternative option ought to be pursued – one in which both the uniqueness and mutual coherence between the aspects of number and space are acknowledged.

  9. Accountable Care Organizations and Transaction Cost Economics.

    Science.gov (United States)

    Mick, Stephen S Farnsworth; Shay, Patrick D

    2016-12-01

    Using a Transaction Cost Economics (TCE) approach, this paper explores which organizational forms Accountable Care Organizations (ACOs) may take. A critical question about form is the amount of vertical integration that an ACO may have, a topic central to TCE. We posit that contextual factors outside and inside an ACO will produce variable transaction costs (the non-production costs of care) such that the decision to integrate vertically will derive from a comparison of these external versus internal costs, assuming reasonably rational management abilities. External costs include those arising from environmental uncertainty and complexity, small numbers bargaining, asset specificity, frequency of exchanges, and information "impactedness." Internal costs include those arising from human resource activities including hiring and staffing, training, evaluating (i.e., disciplining, appraising, or promoting), and otherwise administering programs. At the extreme, these different costs may produce either total vertical integration or little to no vertical integration with most ACOs falling in between. This essay demonstrates how TCE can be applied to the ACO organization form issue, explains TCE, considers ACO activity from the TCE perspective, and reflects on research directions that may inform TCE and facilitate ACO development.

  10. Benchmarking and accounting for the (private) cloud

    CERN Document Server

    Belleman, J

    2015-01-01

    During the past two years large parts of the CERN batch farm have been moved to virtual machines running on the CERN internal cloud. During this process a large fraction of the resources, which had previously been used as physical batch worker nodes, were converted into hypervisors. Due to the large spread of the per-core performance in the farm, caused by its heterogenous nature, it is necessary to have a good knowledge of the performance of the virtual machines. This information is used both for scheduling in the batch system and for accounting. While in the previous setup worker nodes were classified and benchmarked based on the purchase order number, for virtual batch worker nodes this is no longer possible, the information is now either hidden or hard to retrieve. Therefore we developed a new scheme to classify worker nodes according to their performance. The new scheme is flexible enough to be usable both for virtual and physical machines in the batch farm. With the new classification it is possible to ...

  11. Aquinas's account of human embryogenesis and recent interpretations.

    Science.gov (United States)

    Eberl, Jason T

    2005-08-01

    In addressing bioethical issues at the beginning of human life, such as abortion, in vitro fertilization, and embryonic stem cell research, one primary concern regards establishing when a developing human embryo or fetus can be considered a person. Thomas Aquinas argues that an embryo or fetus is not a human person until its body is informed by a rational soul. Aquinas's explicit account of human embryogenesis has been generally rejected by contemporary scholars due to its dependence upon medieval biological data, which has been far surpassed by current scientific research. A number of scholars, however, have attempted to combine Aquinas's basic metaphysical account of human nature with current embryological data to develop a contemporary Thomistic account of a human person's beginning. In this article, I discuss two recent interpretations in which it is argued that a human person does not begin to exist until a fetus has developed a functioning cerebral cortex.

  12. 8 CFR 207.6 - Control over approved refugee numbers.

    Science.gov (United States)

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Control over approved refugee numbers. 207... ADMISSION OF REFUGEES § 207.6 Control over approved refugee numbers. Current numerical accounting of approved refugees is maintained for each special group designated by the President. As refugee status...

  13. Beyond natural numbers: negative number representation in parietal cortex.

    Science.gov (United States)

    Blair, Kristen P; Rosenberg-Lee, Miriam; Tsang, Jessica M; Schwartz, Daniel L; Menon, Vinod

    2012-01-01

    Unlike natural numbers, negative numbers do not have natural physical referents. How does the brain represent such abstract mathematical concepts? Two competing hypotheses regarding representational systems for negative numbers are a rule-based model, in which symbolic rules are applied to negative numbers to translate them into positive numbers when assessing magnitudes, and an expanded magnitude model, in which negative numbers have a distinct magnitude representation. Using an event-related functional magnetic resonance imaging design, we examined brain responses in 22 adults while they performed magnitude comparisons of negative and positive numbers that were quantitatively near (difference 6). Reaction times (RTs) for negative numbers were slower than positive numbers, and both showed a distance effect whereby near pairs took longer to compare. A network of parietal, frontal, and occipital regions were differentially engaged by negative numbers. Specifically, compared to positive numbers, negative number processing resulted in greater activation bilaterally in intraparietal sulcus (IPS), middle frontal gyrus, and inferior lateral occipital cortex. Representational similarity analysis revealed that neural responses in the IPS were more differentiated among positive numbers than among negative numbers, and greater differentiation among negative numbers was associated with faster RTs. Our findings indicate that despite negative numbers engaging the IPS more strongly, the underlying neural representation are less distinct than that of positive numbers. We discuss our findings in the context of the two theoretical models of negative number processing and demonstrate how multivariate approaches can provide novel insights into abstract number representation.

  14. Beyond Natural Numbers: Negative Number Representation in Parietal Cortex

    OpenAIRE

    Blair, Kristen P.; Rosenberg-Lee, Miriam; Tsang, Jessica M.; Schwartz, Daniel L.; Menon, Vinod

    2012-01-01

    Unlike natural numbers, negative numbers do not have natural physical referents. How does the brain represent such abstract mathematical concepts? Two competing hypotheses regarding representational systems for negative numbers are a rule-based model, in which symbolic rules are applied to negative numbers to translate them into positive numbers when assessing magnitudes, and an expanded magnitude model, in which negative numbers have a distinct magnitude representation. Using an event-relate...

  15. In pursuit of a foundational accountancy philosophy

    Directory of Open Access Journals (Sweden)

    P. Buys

    2008-07-01

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

  16. Lepton family number violation

    Energy Technology Data Exchange (ETDEWEB)

    Herczeg, P.

    1999-03-01

    At present there is evidence from neutrino oscillation searches that the neutrinos are in fact massive particles and that they mix. If confirmed, this would imply that the conservation of LFN is not exact. Lepton family number violation (LFNV) has been searched for with impressive sensitivities in many processes involving charged leptons. The present experimental limits on some of them (those which the author shall consider here) are shown in Table 1. These stringent limits are not inconsistent with the neutrino oscillation results since, given the experimental bounds on the masses of the known neutrinos and the neutrino mass squared differences required by the oscillation results, the effects of LFNV from neutrino mixing would be too small to be seen elsewhere (see Section 2). The purpose of experiments searching for LFNV involving the charged leptons is to probe the existence of other sources of LFNV. Such sources are present in many extensions of the SM. In this lecture the author shall discuss some of the possibilities, focusing on processes that require muon beams. Other LFNV processes, such as the decays of the kaons and of the {tau}, provide complementary information. In the next Section he shall consider some sources of LFNV that do not require an extension of the gauge group of the SM (the added leptons or Higgs bosons may of course originate from models with extended gauge groups). In Section 3 he discusses LFNV in left-right symmetric models. In Section 4 he considers LFNV in supersymmetric models, first in R-parity conserving supersymmetric grand unified models, and then in the minimal supersymmetric standard model with R-parity violation. The last section is a brief summary of the author`s conclusions.

  17. On Fibonacci Numbers Which Are Elliptic Korselt Numbers

    Science.gov (United States)

    2014-11-17

    On Fibonacci numbers which are elliptic Korselt numbers Florian Luca School of Mathematics University of the Witwatersrand P. O. Box Wits 2050, South...is a CM elliptic curve with CM field Q( √ −d), then the set of n for which the nth Fibonacci number Fn satisfies an elliptic Korselt criterion for Q...SUBTITLE On Fibonacci Numbers Which Are Elliptic Korselt Numbers 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER 6. AUTHOR(S) 5d

  18. Percents Are Not Natural Numbers

    Science.gov (United States)

    Jacobs, Jennifer A.

    2013-01-01

    Adults are prone to treating percents, one representational format of rational numbers, as novel cases of natural number. This suggests that percent values are not differentiated from natural numbers; a conceptual shift from the natural numbers to the rational numbers has not yet occurred. This is most surprising, considering people are inundated…

  19. Accountability, Italian style: how to reply to government pressure?

    Directory of Open Access Journals (Sweden)

    Mauro M

    2015-09-01

    Full Text Available Marianna Mauro, Giovanna TalaricoDepartment of Clinical and Experimental Medicine, Magna Græcia University of Catanzaro, Catanzaro, ItalyAbstract: The current paper addresses the complex issue of accountability by focusing on Italian public hospitals and teaching hospitals; it aims to analyze Italian health care organizations' strategies for responding to the pressure generated by regulations. In particular, in the last few years, Italian hospitals and teaching hospitals have been obliged to implement or improve their accountability instruments in response to a new regulation (known as the Brunetta reform, Legislative Decree number 150/2009. The Legislative Decree aims to measure and assess the results of each public administration unit in terms of efficiency of the human resources, satisfaction level of the final users, and transparency of its action. Despite the initial consensus on the necessity to make the decision process in health care visible and transparent, health care organizations find it difficult to demonstrate accountability. The present paper summarizes the evidence on the degree of compliance to the reform requirements and will allow an in-depth understanding of Italian health organizations' attitudes toward accountability. This study will help policymakers understand the degree of acceptance and application of the new reforms and assess whether the law/regulations may be effective drivers for disseminating a culture of transparency and accountability.Keywords: transparency, Italian health care, law/regulations, compliance

  20. Trends in Accounting Education: Decreasing Accounting Anxiety and Promoting New Methods

    Science.gov (United States)

    Buckhaults, Jessica; Fisher, Diane

    2011-01-01

    In this paper, authors (a) identified accounting anxiety for the educator and the student as a possible explanation for the decline in accounting education and (b) investigated new methods for teaching accounting at the secondary and postsecondary levels that will increase interest in accounting education as well as decrease educator and student…

  1. Teaching Undergraduate Accounting Majors How to Interpret the Accounting Standards Codification: An Alternative to Research Cases

    Science.gov (United States)

    Toerner, Michael C.; Swindle, C. Bruce; Burckel, Daryl V.

    2014-01-01

    Professional accountants regularly search the FASB'S Accounting Standards Codification to find answers to financial accounting questions. Accounting educators know this and frequently use research cases in an attempt to help students begin developing this ability. But many students struggle with these cases because they have not been taught how to…

  2. 75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

    Science.gov (United States)

    2010-04-19

    ... From the Federal Register Online via the Government Publishing Office FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for Federal Oil and Gas Resources AGENCY: Federal Accounting Standards Advisory Board ACTION: Notice....

  3. "Accounting Education at a Crossroad in 2010" and "Challenges Facing Accounting Education in Australia"

    Science.gov (United States)

    de Lange, Paul; Watty, Kim

    2011-01-01

    Of the various reports released in 2010, two purport to examine the state of accounting education in Australia. These are "Accounting Education at a Crossroad in 2010" and "Challenges Facing Accounting Education in Australia". Both were released as collaborations of the leading academic organisation, the Accounting and Finance…

  4. Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.

    Science.gov (United States)

    Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick

    This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…

  5. The Accounting Principles Instructor's Influence on Students' Decision To Major in Accounting.

    Science.gov (United States)

    Mauldin, Shawn; Crain, John L.; Mounce, Patricia H.

    2000-01-01

    A survey of 81 accounting majors, 60 business majors, 12 nonbusiness majors, and 13 undecided students in accounting principles courses found that accounting principles instructors play the most significant role in the decision to major in accounting. Many students decide to major during their first principles course. (SK)

  6. THE IMPORTANCE OF CONCEPTUAL MAPS IN ACCOUNTING CURRICULUM

    Directory of Open Access Journals (Sweden)

    2015-07-01

    Full Text Available This paper provides a model for using conceptual maps in accounting courses. While this notion is commonly used in natural science education, it is less known inaccounting education. Conceptual maps are tools that raise significant learning in the classroom. As teachers, we are challenged to change our curriculum and teaching methods. We are going to present a literature review of this concept, identifying its basic principles and strategies of development. Reading them in accounting education academic perspective will allow us to evaluate to what extent is a method that is suitable for teaching and learning in this field. Following Trébucq and Noel (2006, the set of selected information will be the basis of a study applied on some students in Romanian space in order to observe the extent to which the use of conceptual maps to help structuring and strengthening specialized concepts. This work seen as a qualitative research shows that by using conceptual maps we both improve what students learn and develop higher-order skill competencies demanded by the accounting profession. This paper brings the following contributions to knowledge. First it adds to a limited number of education papers that puts conceptual maps in an accounting context. Second, it is the first paper in Romanian context that show how concept maps can be used for both the students and the teachers in accounting education field by promoting self-learning and life-long learning skills. The main conclusion of the study conducted consists in the fact that this concept should be integrated into the Romanian accounting curriculum. Hence we outlined a three-dimensional approach on using conceptual maps advantage for students: first is the fact that reflects their own knowledge at the beginning of an accounting course, second show the progress made during the course and finally helps students to synthesize information gained.

  7. Does media reputation affect properties of accounts payable?

    OpenAIRE

    Bogaerd, Van den, Machteld; Aerts, Walter

    2015-01-01

    Abstract: We examine economic benefits of a firms corporate reputation by investigating the association between its media reputation and properties of trade payables in a sample of listed UK firms. Our results document a significant positive association between a firms overall media reputation and both the level of its trade accounts payable and the number of days of trade credit received, suggesting that a favourable media reputation affects suppliers credit risk perception of the firm and f...

  8. Implementing Environmental Management Accounting: Status and Challenges

    DEFF Research Database (Denmark)

    Cost Accounting - and its Interaction with Eco-Efficiency Performance Measurement and Indicators; Stefan Schaltegger and Marcus Wagner. 4. Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency; Pontus Cerin and Staffan Laestadius. 5. Process and Content......Table of contents Preface. 1. Environmental Management Accounting: Innovation or Managerial Fad?; Pall Rikhardsson, Martin Bennett, Jan Jaap Bouma and Stefan Schaltegger. Section 1 Progress. 2. Challenges for Environmental Management Accounting; Roger L. Burritt 3. Current Trends in Environmental......: Visualizing the Policy Challenges of Environmental Management Accounting; Dick Osborn. Section 2 Exploring EMA implementation issues. 6. Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting; Marcus Wagner. 7. Environmental Risk...

  9. Problems of intangible assets commercialization accounting

    Directory of Open Access Journals (Sweden)

    S.F. Legenchyk

    2016-03-01

    Full Text Available The growing role of intangible assets in conditions of global economy postindustrialization is grounded. The problems of intangible assets accounting are singled out. The basic tasks of the intangible assets accounting commercialization process are determined. The difference between the commercialization of intellectual property and intangible assets is considered. The basic approaches to understanding the essence of the intangible assets commercialization are singled out and grounded. The basic forms and methods of intangible assets commercialization researched by the author are analyzed. The order of accounting reflection of licensee royalties is considered. The factors of influence on the accounting process of intangible assets commercialization are determined. The necessity of solving the problem of accounting of lease payments for computer program by providing access to SaaS environment is grounded. The prospects of further studies of intangible assets accounting commercialization are determined.

  10. Series of Reciprocal Triangular Numbers

    Science.gov (United States)

    Bruckman, Paul; Dence, Joseph B.; Dence, Thomas P.; Young, Justin

    2013-01-01

    Reciprocal triangular numbers have appeared in series since the very first infinite series were summed. Here we attack a number of subseries of the reciprocal triangular numbers by methodically expressing them as integrals.

  11. Accounting and Tax Issues Concerning Commercial Discounts

    Directory of Open Access Journals (Sweden)

    Sava Raluca

    2015-12-01

    Full Text Available Commercial discounts accounting presents a particular importance because, on the one hand, of their widely spread on a large scale in the commercial activity and on the second hand, due to the influence of the accounting and reporting method over the value added tax. The paper theoretically addresses commercial reductions and also their reflection in the accounting according with the latest regulations in force.

  12. Towards a paradigmatic foundation for accounting practice

    DEFF Research Database (Denmark)

    Nørreklit, Hanne; Nørreklit, Lennart; Mitchell, Falconer

    2010-01-01

    of realism. Findings - The analysis shows how the use of a less reductionist paradigm than realism can assist accountants both in the creation of a rationale and a defence for practice. Research limitations/implications - The analysis is exploratory in the sense that a new paradigmatic framework is outlined...... of pragmatic constructivism for this purpose is novel to the accounting literature. The value of its application lies in its potential to explain and defend accounting practice....

  13. Green NNP: Economics of Natural Resource Accounting

    OpenAIRE

    Vishrut Kansal

    2014-01-01

    Conventional Income accounting frameworks reflect production and consumption processes involving market (either actual or imputed), thereby failing to account for non-market activities. Such a neglect, often occasioned by non-availability of empirical data or difficulty in procuring such data, renders Net National Product as ineffectual for inter-temporal and inter-geographical welfare comparisons. Similarly, if income and product accounts re not adjusted to accomodate changes in natural reso...

  14. ACCOUNTING BETWEEN LAW, ETHICS AND MORALITY

    OpenAIRE

    Anca-Simona N. HROMEI; Maria-Madalina I. VOINEA

    2013-01-01

    This paper deals with the fact that nowadays, society and business, show high expectations regarding the accounting discipline, and therefore professionals in this area should expand their horizons to meet all requirements. First of all, accounting assumed a certain responsibility to the public interest, by its fundamental purpose, namely to provide financial-accounting information, information that will form the basis of decision making. Second of all, for the successful fulfilment of the pu...

  15. Accounting Firms: Global Spread with Limited Transnationalization

    OpenAIRE

    Jochen Zimmermann; Jan-Christoph Volckmer

    2012-01-01

    As financial markets have increasingly globalised, the regulatory framework is still nationally fragmented. One core regulatory element is the provision of assurance services by accounting firms. The Big 4 - the leading international providers of audit services Ð are not as international as are accounting standards or their clients. The paper traces three facets of the transnationalization of accounting firms: explanations for internationalization rooted in the theory of the firm, their modes...

  16. Conference on Islamic Accounting and Finance

    OpenAIRE

    Hasan AYAYDIN

    2016-01-01

    Abstract. Hasan Kalyoncu Univeristy organized first of its conference series as “Conference on Islamic Accounting and Finance” themed on October 27-28, 2016 in Gaziantep, Turkey. Conference on Islamic Accounting and Finance aims to establish an academic forum for scholars, researchers and practitioners to exchange their ideas about aspects of Islamic accounting, auditing, business ethics and financial reporting. Submitted papers as well as presentations and discussions at the conference were ...

  17. ACCOUNTING ASPECTS OF PRICING AND TRANSFER PRICING

    OpenAIRE

    TÜNDE VERES

    2011-01-01

    The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin. Both categories are special area in the management accounting. Information about the product costs, the allocation methodologies in cost accounting, the analyzing of revenue and different level of the margin needs information from accounting system. This paper analyzes the pricing methods from m...

  18. Keeping the promise of global accounting standards

    OpenAIRE

    Nicolas Véron

    2011-01-01

    Accounting provides a fundamental underpinning for capital markets, and the worldwide spread of International Financial Reporting Standards (IFRS) marks one of the most advanced attempts to develop globally consistent financial rules. The financial crisis has generated heated debate on the economic role of fair-value accounting and other IFRS principles. Underlying these controversies are differing views about the mission and governance of accounting standard-setters, and how standards intera...

  19. Individual savings accounts for social insurance

    DEFF Research Database (Denmark)

    Bovenberg, Lans; Hansen, Martin Ino; Sørensen, Peter Birch

    2008-01-01

    Using Danish data, we find that about three-fourths of the taxes levied to finance public transfers actually finance benefits that redistribute income over the life cycle of individual taxpayers rather than redistribute resources across people. This finding and similar results for other countries...... provide a rationale for financing part of social insurance via mandatory individual savings accounts. We discuss the advantages and disadvantages of mandatory individual savings accounts for social insurance and survey some recent alternative proposals for such accounts...

  20. Axiomatic of Fuzzy Complex Numbers

    OpenAIRE

    Angel Garrido

    2012-01-01

    Fuzzy numbers are fuzzy subsets of the set of real numbers satisfying some additional conditions. Fuzzy numbers allow us to model very difficult uncertainties in a very easy way. Arithmetic operations on fuzzy numbers have also been developed, and are based mainly on the crucial Extension Principle. When operating with fuzzy numbers, the results of our calculations strongly depend on the shape of the membership functions of these numbers. Logically, less regular membership functions may lead ...