WorldWideScience

Sample records for account numbers cgatt4-jan

  1. Provisional PDF Published Jan 26, 2010 Research, Volume 4, Issue ...

    African Journals Online (AJOL)

    cqq1a

    2010-01-26

    Jan 26, 2010 ... Conclusion: The estimated cost of treatment for chronic suppurative otitis media is ... health problem in children and adults in Africa, Asia and Latin America [1]. ... (Mean age=9.23 years, SD=7.92), accounting for 31.1% of all ...

  2. EAMJ Jan. Materna.indd

    African Journals Online (AJOL)

    2009-01-01

    Jan 1, 2009 ... and childbirth are exacerbated by poverty, low status of women, lack of ... globally (next to India) in number of maternal deaths. (7). Risk of a woman dying ... reflected in the employment rate of 19% for women, against 87% for ...

  3. Het dichtwerk van Jan van Foreest (1585-1651)

    NARCIS (Netherlands)

    Vries, M. de

    2007-01-01

    The dissertation consists of an edition of Jan van Foreest's Greek poems and the greater part of those written in Latin, provided with translations and a succinct commentary in Dutch. A number of the Latin poems appears in print for the first time ever. Jan van Foreest (1586-1651) studied arts at

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

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false System of accounts coding. Sec. 1-4 Section... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number is assigned for each balance sheet and profit and loss account. Each balance sheet account is numbered...

  5. 4 CFR 83.9 - Social Security number.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Social Security number. 83.9 Section 83.9 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PRIVACY PROCEDURES FOR PERSONNEL RECORDS § 83.9 Social Security number. (a) GAO may not require individuals to disclose their Social Security Number (SSN) unless...

  6. Jan Steen 'de kluchtschilder'

    NARCIS (Netherlands)

    Vries, Lyckle de

    1977-01-01

    Diese Arbeit ist den Genrebildern Jan Steens (1629-1679). Der erste Teil enthält eine Auseinandersetzung mit der kunsthistorischen Literatur über Jan Steen. Der dritte Teil enthält einige theoretische Betrachtungen über Jan Steen und siene Stellung in der Geschichte der niederländische Kunst.

  7. Rain Tolk : "Jan Uuspõld on asendamatu" / Greta Kaupmees

    Index Scriptorium Estoniae

    Kaupmees, Greta

    2006-01-01

    Kanal 2 saate "TOP 10" naljameeste pingereas platseerus näitleja Jan Uuspõld 4. kohale. Teda iseloomustades pole üks komöödiafilmi "Jan Uuspõld läheb Tartusse" autoreid Rain Tolk kiitusega kitsi

  8. Jan Nassalski

    CERN Multimedia

    2009-01-01

    With great sadness we have learned of the sudden and unexpected passing of Jan Nassalski. Jan was a long-standing and faithful friend of CERN, a prominent figure in the deep inelastic scattering community and more recently a diligent CERN Council delegate. But first and foremost he was an ingenuous physicist and dedicated teacher. Jan Nassalski graduated from the Physics Department of Warsaw University in 1966. He started his scientific career at the Warsaw University of Technology and in 1971 joined the Institute of Nuclear Research (now the Soltan Institute for Nuclear Studies), which he finally headed as Scientific Director. He has collaborated with the Laboratory of High Energy Physics in the Joint Institute of Nuclear Studies in Dubna, the Rutherford Laboratory in Didcot, and the Fermi Laboratory in Batavia, but from the late 70’s his activity was concentrated at CERN. His continuous participation in experiments on one of...

  9. Book Review : Social and Environmental Accounting

    OpenAIRE

    Lee C. Moerman

    2010-01-01

    This edited 4 volume set comprises a selection of published papers in the field of social and environmentalaccounting, and is the latest series of books to emerge from the Centre for Social and EnvironmentalAccounting Research (CSEAR) at the University of St Andrews, Scotland. The editors are: Rob Gray,Professor of Social and Environment Accounting and Director of CSEAR; Jan Bebbington, Professor ofAccounting and Sustainable Development and Director of the St Andrews Sustainability Institute;...

  10. The Jan Korec Foundation

    International Nuclear Information System (INIS)

    2007-01-01

    In this video-film activities of the the Jan Korec Foundation are presented. The Jan Korec Foundation supports students of technical sciences, sport activities, science and support of book publishing, humanitarian supports, the environment protection as well as support of different social projects.

  11. Contributions by Jans Wesseling, Jan van Schilfgaarde, and Herman Bouwer to effective and responsible water management in agriculture

    NARCIS (Netherlands)

    Raats, P.A.C.; Feddes, R.A.

    2006-01-01

    The first three, successive Editors-in-Chief of Agricultural Water Management, Jans Wesseling, Jan van Schilfgaarde, and Herman Bouwer, were of Dutch origin, received their early training immediately after World War II, and started their careers in the early 1950s: Jans in The Netherlands and Jan

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

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Limits on sharing account number information... REGULATIONS AND STATEMENTS OF GENERAL POLICY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 332.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...

  13. Jan Koopman - 1957-2009

    CERN Multimedia

    HR Department

    We deeply regret to announce the death of Mr Jan KOOPMAN on 31 October 2009. Mr Jan KOOPMAN, born on 28.07.1957, worked in the BE Department and had been employed at CERN since 16.09.1984. The Director-General has sent his family a message of condolence on behalf of the CERN staff. Social Affairs Human Resources Department At the age of 27 Jan was the last member of SPS-ABM group to be recruited in 1984 and, after a lengthy illness, he has now left us prematurely at the age of 52. As an electronics engineer, equally at home with analog and digital electronics or real-time microprocessor programming, Jan managed, thanks to his competence, professionalism, determination and enthusiasm, to develop, install and maintain many high-performance devices to measure beam characteristics. His human qualities, his moral and intellectual integrity, his love of life and his readiness to offer assistance in professional as well as in private life earned him a rapid integration into the team, of which he was a highl...

  14. In Memoriam: Professor Jan M. Hoem

    Directory of Open Access Journals (Sweden)

    James W. Vaupel

    2017-02-01

    Full Text Available Jan Hoem died on Saturday in Stockholm after a long illness. Jan became Director of the Max Planck Institute for Demographic Research (MPIDR in 1999; he and I jointly led the Institute for almost eight years. During this period he served as Editor of Demographic Research; he took on this responsibility shortly after the journal was launched and built the journal into a respected online source of cutting-edge analysis. Jan was a superb colleague, with very good judgment, a delightful sense of humor, and deep devotion to research quality. A pioneer of event history analysis, he understood the subtleties of the subject better than anyone else. Jan was born and educated in Norway and worked in Oslo before becoming Professor in Copenhagen and then Professor in Stockholm, where he established SUDA, a leading demographic research initiative. His dedication to high-quality, statistically sophisticated population research at SUDA and MPIDR as well as in the journal Demographic Research substantially advanced the discipline of demography. Jan was a warm and generous teacher, a loyal colleague, and a caring friend whom many people will long remember with gratitude and respect. James W. Vaupel Publisher, Demographic Research

  15. OBITUARY: Professor Jan Evetts in memoriam

    Science.gov (United States)

    Dew-Hughes, David; Campbell, Archie; Glowacki, Bartek

    2005-11-01

    transition temperature. During 1987 Jan helped co-ordinate the successful Cambridge University application to the EPSRC for an IRC in Superconductivity and he became Co-Director in charge of both the processing and the thin film and device research areas. During this very fruitful period of research a large number of basic and applied discoveries were made and some two dozen patents were filed. A novel processing method for producing textured ceramic superconductors has been successfully transferred to industry. Jan's work on superconductivity was always paralleled by research on magnetic materials; the cross fertilization between disciplines has been very fruitful and led to him editing Pergamon's `Concise Encyclopedia of Magnetic and Superconducting Materials' in 1992. This work has been a major success with a world-wide readership. In spite of his heavy administrative responsibilities he was always most happy when discussing the details of new research. The papers that came from his group included his name, not because he was the leader, but because in most cases the original ideas and much of the detail came from him. In his most fundamental paper he showed how Maxwell's equations should be adapted to describe magnetic fields in superconductors. This prompted a reply from Brian Josephson, and these two papers were the first to put Maxwell's equations in superconductors on a firm basis. Jan's very elegant and physical treatment in terms of the energy of vortices was the only one to be applicable to hysteretic superconductors. Later his work became more materials-based and expanded into areas beyond superconductivity, such as magnetism. His group built up an enormous expertise in the production of thin films, which allowed them to do very elegant experiments as well as develop important practical technologies. A topic from his graduate days, to which he would return from time to time, was that of force free configurations of flux lines and their breakdown as vortices cross

  16. Jan ja Ken - vennad disainerid ja sisearhitektid / Jan Joonas Graps, Ken-Kristjan Ruut ; intervjueerinud Tanel Veenre

    Index Scriptorium Estoniae

    Graps, Jan Joonas, 1972-

    2009-01-01

    Jan Joonas Grapsi ja Ken-Kristjan Ruuduga nende loomingust ja kujundamispõhimõtetest. 2004. a. asutasid vennad oma sisearhitektuuri ja disainiga tegeleva firma Jan & Ken OÜ. Pälvisid Eesti Sisearhitektide Liidu 2008. aasta parima ühiskondliku interjööri preemia, EXPO 2010 Eesti paviljoni võistlusel 2. koha

  17. 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...

  18. 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.

  19. 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 to...

  20. Triangulation applied to Jan H. van Bemmel

    NARCIS (Netherlands)

    Hasman, A.; Bergemann, D.; McCray, A. T.; Talmon, J. L.; Zvárová, J.

    2006-01-01

    OBJECTIVE: To describe the person of Jan H. van Bemmel from different points of view. METHOD: Triangulation. RESULTS AND CONCLUSIONS: Jan H. van Bemmel successfully contributed to research and education in medical informatics. He inspired a lot of people in The Netherlands and internationally

  1. The Jan Deyl Conservatory and 105 years since the opening of the Deyl Institute for the Blind

    Czech Academy of Sciences Publication Activity Database

    Vytlačil, Lukáš

    č. 4 (2015), s. 18-20 ISSN 1211-0264 Institutional support: RVO:68378076 Keywords : conservatories * music schools * blind s * Jan Deyl * Jiří Drtina * Jan Deyl Conservatory Subject RIV: AL - Art, Architecture, Cultural Heritage

  2. EAMJ Jan. Emotional.indd

    African Journals Online (AJOL)

    2009-01-01

    Jan 1, 2009 ... Their specific psychiatric disorders, made using. ICD-10 criteria ... Children infected of HIV are at greater risk for psychological ... poverty, frequent home changes, frequent changes ..... had a life time attempted suicide. Twenty ...

  3. EAMJ Jan. Emotional.indd

    African Journals Online (AJOL)

    2009-01-01

    Jan 1, 2009 ... Volatile inhalants (aviation fuel) ... It can be seen in Table 6 below that the factors ... Factors associated with psychological distress in the HIV sero-positive adolescents ..... diagnosis in adolescents seropositive for the human.

  4. Jan de Witt's Elementa Curvarum Linearum Liber Secundus

    CERN Document Server

    Grootendorst, Albert W; Bakker, Miente; Erne, Reinie

    2010-01-01

    Following on from the 2000 edition of Jan De Witt's "Elementa Curvarum Linearum, Liber Primus", this book provides the accompanying translation of the second volume of "Elementa Curvarum Linearum (Foundations of Curved Lines)". One of the first books to be published on Analytic Geometry, it was originally written in Latin by the Dutch statesman and mathematician Jan de Witt, soon after Descartes' invention of the subject. Born in 1625, Jan de Witt served with distinction as Grand Pensionary of Holland for much of his adult life. In mathematics, he is best known for his work

  5. EAMJ Jan. Burden.indd

    African Journals Online (AJOL)

    2009-01-01

    Jan 1, 2009 ... developed world where the burden of disease is accurately determined. ... Projections indicate an expected yearly incidence of 15 to 20 million new .... of global mortality and burden of diseases from 2002 to 2030. Plos. Med.

  6. 14 CFR Sec. 2-4 - Accounting period.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Accounting period. Sec. 2-4 Section 2-4... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 2-4 Accounting period. (a) The accounting year of each air carrier subject to this Uniform...

  7. Editorial: A dedication to Professor Jan Evetts

    Science.gov (United States)

    Weber, Harald; Dew-Hughes, David; Campbell, Archie; Barber, Zoe; Somekh, Rob; Glowacki, Bartek

    2006-03-01

    A few days before the beginning of the 7th European Conference on Applied Superconductivity we learned that Professor Jan Evetts, a pioneer of superconductor research, a brilliant scientist, a wonderful person and a great personal friend, had passed away. We therefore decided to dedicate the 7th European Conference on Applied Superconductivity to the memory of Jan Evetts. The following citation is based on material provided by his former supervisor (D Dew-Hughes) and his closest co-workers in Cambridge. Professor Jan Edgar Evetts (1939-2005) Professor Jan Edgar Evetts (1939-2005) Jan Evetts passed away after losing his second battle with cancer on 24th August 2005. He made an outstanding series of contributions to the science of superconductivity and to the understanding of superconducting materials and was an indefatigable champion of the development of applications of superconductivity. The loss to the superconductivity community is incalculable, as attested by the many communications received from colleagues throughout the world. Jan was born on 31 March 1939, and attended the Dragon School in Oxford, and later Haileybury. He was awarded an exhibition to read Natural Sciences at Pembroke College, Cambridge. He entered the college in 1958 and took his BA degree in 1961. He then undertook a Certificate of Postgraduate Study in Physics under the supervision of Professor Neville Mott. He was the first student to undertake this newly-instituted course; the title of his thesis was `The Resistance of Transition Metals'. In 1962 he joined David Dew-Hughes' superconducting materials research group, along with Archie Campbell and Anant Narlikar. In fact it was Jan's enthusiasm for the proposed course of research that helped convince David that he should follow Professor Alan Cottrell's suggestion to apply metallurgical methodology to the study of the factors that controlled critical current density in the type II superconductors that were then under development for

  8. The Jan Breman Omnibus

    NARCIS (Netherlands)

    Breman, J.

    2008-01-01

    This Omnibus brings together three classic works of the renowned sociologist and anthropologist, Jan Breman. It comprises Of Peasants, Migrants and Paupers (1985), Wage Hunters and Gatherers (1994), and The Labouring Poor in India (2003), reflecting his scholarship over a period of three decades.

  9. Konksu otsas graafiline disainer Jan Tomson / intervjueerinud Tanel Veenre

    Index Scriptorium Estoniae

    Tomson, Jan

    2009-01-01

    Jan Tomson endast, oma loomingust, rulasõidust, muusikategemisest, ajakirjast "Sahtel", igapäevadisainist jm. Jan Tomson on teinud plakateid, plaadikujundusi, logosid, grafitit, disaininud Kumu täpilise bussi ja optilise mustriga trammi ning muud

  10. 48 CFR 1652.216-71 - Accounting and Allowable Cost.

    Science.gov (United States)

    2010-10-01

    ... of FEHBP Clauses 1652.216-71 Accounting and Allowable Cost. As prescribed in section 1616.7002, the...). Accounting and Allowable Cost (FEHBAR 1652.216-71) (JAN 2003) (a) Annual Accounting Statements. (1) The... addition, the Carrier must: (i) on request, document and make available accounting support for the cost to...

  11. 46 CFR 232.4 - Balance sheet accounts.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Balance sheet accounts. 232.4 Section 232.4 Shipping... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Balance Sheet § 232.4 Balance sheet accounts. (a.... (b) Purpose of balance sheet accounts. The balance sheet accounts are intended to disclose the...

  12. Elisa Studio showroom = Elisa Studio showroom / Jan Joonas Graps ; kommenteerinud Tiina Kuusisto

    Index Scriptorium Estoniae

    Graps, Jan Joonas, 1972-

    2015-01-01

    Elisa Studio showroom Helsingis Lasiplatsi, Mannerheimintie 22-24. Sisekujunduse autorid Jan Joonas Graps, Ken-Kristjan Ruut, Anne Määrmann (JanKen Wisespace). Lühidalt loovstuudiost JanKen Wisespace

  13. EAMJ Jan Hydrotubation.indd

    African Journals Online (AJOL)

    2009-01-01

    Jan 1, 2009 ... oil soluble medium, we used saline solution in our study due to the side effects of oil media and because our intervention was principally for therapeutic reason. Oil media have been associated with persistent contrast medium within the pelvis, allergy or anaphylaxis reaction from intravasation and formation ...

  14. Ulgumerelaineid "murdes" / Jan Kaus

    Index Scriptorium Estoniae

    Kaus, Jan, 1971-

    2006-01-01

    22. dets. teatris NO99 toimunud ühekordsest aktsioonist "Ulgumerelainetel" S. Mrozheki "Ulgumerel" järgi (lavastaja Tiit Ojasoo). Pärast aktsiooni toimus publiku ja lava vahel arutelu, millest võttis osa Jan Kaus. Teater palus, et ta jätkaks saalis alustatud sõnavõtuga, mida ta kirja teel ka tegi

  15. 17 CFR 248.12 - Limits on sharing account number information for marketing purposes.

    Science.gov (United States)

    2010-04-01

    ... account number information for marketing purposes. (a) General prohibition on disclosure of account... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Limits on sharing account number information for marketing purposes. 248.12 Section 248.12 Commodity and Securities Exchanges...

  16. Heli Laaksonen ja Jan Rahman

    Index Scriptorium Estoniae

    2006-01-01

    Rahman, Jan ; Heli Laaksonen. Maapuupäiv : [luulõtuisi : runoi]. Võru : Võro Selts VKKF : Sammakko, 2000. Kohtumine väljaande tutvustamiseks Tartu Kirjanduse Majas 13. jaan. Vt. ka Eesti Päevaleht : Arkaadia, 13. jaan., lk. 16

  17. A self-organizing learning account of number-form synaesthesia.

    Science.gov (United States)

    Makioka, Shogo

    2009-09-01

    Some people automatically and involuntarily "see" mental images of numbers in spatial arrays when they think of numbers. This phenomenon, called number forms, shares three key characteristics with the other types of synaesthesia, within-individual consistency, between-individual variety, and mixture of regularity and randomness. A theoretical framework called SOLA (self-organizing learning account of number forms) is proposed, which explains the generation process of number forms and the origin of those three characteristics. The simulations replicated the qualitative properties of the shapes of number forms, the property that numbers are aligned in order of size, that discontinuity usually occurs at the point of carry, and that continuous lines tend to have many bends.

  18. EAMJ Jan. Familial 10.indd

    African Journals Online (AJOL)

    2010-01-01

    Jan 1, 2010 ... Its treatment is often costly and associated with high mortality, whereas screening ... occur very early in breast cancer and it should be considered a systemic .... of the disease and confidentiality issues can be expected to have ...

  19. Book Review : Social and Environmental Accounting

    Directory of Open Access Journals (Sweden)

    Lee C. Moerman

    2010-09-01

    Full Text Available This edited 4 volume set comprises a selection of published papers in the field of social and environmentalaccounting, and is the latest series of books to emerge from the Centre for Social and EnvironmentalAccounting Research (CSEAR at the University of St Andrews, Scotland. The editors are: Rob Gray,Professor of Social and Environment Accounting and Director of CSEAR; Jan Bebbington, Professor ofAccounting and Sustainable Development and Director of the St Andrews Sustainability Institute; and SueGray, Research Fellow and Administrator of CSEAR. The books trace 40 years of development of social andenvironmental accounting (SEA through the reproduction of 80 key articles across the four volumes. Thepublication coincides with concerns and reporting challenges driven largely by the increase in size andinfluence of the corporate entity and global capitalism (Gray, Bebbington & Gray 2010. The editorsintertwine two strands of thought: the need for corporations to expand the scope of responsibility andaccountability relationships; and the consideration of sustainability in the face of environmental uncertainty.Social and environmental accounting; SEA; Book reviewsThis journal

  20. 12 CFR 211.45 - Accounting for fees on international loans.

    Science.gov (United States)

    2010-01-01

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

  1. Number Line Estimation Predicts Mathematical Skills: Difference in Grades 2 and 4

    Directory of Open Access Journals (Sweden)

    Meixia Zhu

    2017-09-01

    Full Text Available Studies have shown that number line estimation is important for learning. However, it is yet unclear if number line estimation predicts different mathematical skills in different grades after controlling for age, non-verbal cognitive ability, attention, and working memory. The purpose of this study was to examine the role of number line estimation on two mathematical skills (calculation fluency and math problem-solving in grade 2 and grade 4. One hundred and forty-eight children from Shanghai, China were assessed on measures of number line estimation, non-verbal cognitive ability (non-verbal matrices, working memory (N-back, attention (expressive attention, and mathematical skills (calculation fluency and math problem-solving. The results showed that in grade 2, number line estimation correlated significantly with calculation fluency (r = -0.27, p < 0.05 and math problem-solving (r = -0.52, p < 0.01. In grade 4, number line estimation correlated significantly with math problem-solving (r = -0.38, p < 0.01, but not with calculation fluency. Regression analyses indicated that in grade 2, number line estimation accounted for unique variance in math problem-solving (12.0% and calculation fluency (4.0% after controlling for the effects of age, non-verbal cognitive ability, attention, and working memory. In grade 4, number line estimation accounted for unique variance in math problem-solving (9.0% but not in calculation fluency. These findings suggested that number line estimation had an important role in math problem-solving for both grades 2 and 4 children and in calculation fluency for grade 2 children. We concluded that number line estimation could be a useful indicator for teachers to identify and improve children’s mathematical skills.

  2. Jan Dullaert of Ghent on the Foundations of Propositional Logic

    Czech Academy of Sciences Publication Activity Database

    Hanke, Miroslav

    2017-01-01

    Roč. 55, č. 4 (2017), s. 273-306 ISSN 0042-7543 R&D Projects: GA ČR GB14-37038G Institutional support: RVO:67985955 Keywords : Jan Dullaert of Ghent * the circle of John Mair * scholastic logic * propositional logic * Bradwardine’s principle * infinite expressions Subject RIV: AA - Philosophy ; Religion OBOR OECD: Philosophy, History and Philosophy of science and technology

  3. EAMJ Jan. Internal root 10.indd

    African Journals Online (AJOL)

    2010-01-01

    Jan 1, 2010 ... Before embarking on endodontic therapy, pre- ... Dentistry and Orthodontics, S. W. Maina, BDS, MSc, Senior Lecturer, Department of Conservative and Prosthetic ..... before the tooth is condemned or surgical endodontics.

  4. 4 CFR 83.6 - Accounting of certain disclosures.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Accounting of certain disclosures. 83.6 Section 83.6... Accounting of certain disclosures. (a) With respect to each system of personnel records, GAO shall, except for disclosures made under §§ 83.4(a) and 83.4(b), keep an accurate accounting of— (1) The date...

  5. Accounting for imperfect detection in Hill numbers for biodiversity studies

    Science.gov (United States)

    Broms, Kristin M.; Hooten, Mevin B.; Fitzpatrick, Ryan M.

    2015-01-01

    Hill numbers unify biodiversity metrics by combining several into one expression. For example, species richness, Shannon's diversity index and the Gini–Simpson index are a few of the most used diversity measures, and they can be expressed as Hill numbers. Traditionally, Hill numbers have been calculated from relative abundance data, but the expression has been modified to use incidence data as well. We demonstrate an approach for estimating Hill numbers using an occupancy modelling framework that accounts for imperfect detection.

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

    Science.gov (United States)

    2010-04-01

    ....12 Limits on sharing account number information for marketing purposes. (a) General prohibition on... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Limits on sharing account number information for marketing purposes. 160.12 Section 160.12 Commodity and Securities Exchanges...

  7. Jan Potocki et le "Gothic Novel"

    Science.gov (United States)

    Finne, Jacques

    1970-01-01

    Establishes a parallel between the supernatural and fantastic qualities of Le Comte Jan Potocki's literary works, and the English gothic novels by comparing the elements of terror, mysterious atmosphere, and the supernatural beings involved. (DS)

  8. 16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Limits on sharing account number information... REGULATIONS UNDER SPECIFIC ACTS OF CONGRESS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 313.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...

  9. 12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Limits on sharing account number information... OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 40.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on disclosure of...

  10. World Epidemiology Review, Number 80.

    Science.gov (United States)

    1977-03-11

    IODINE DEFICIENT DIETS PROBLEM AMONG SCHOOL AGE CHILDREN Lima EL COMERCIO in Spanish 10 Jan 77 p 4 [Text] Endemic goiter—a disease caused by the...mentioned event. NEARLY ALL PERSONS IN AYACUCHO SUFFER FROM MALARIA Lima EL COMERCIO in Spanish 12 Jan 77 p 5 [Text] Ninety-five percent of the...these ills. TUBERCULOSIS REPORTED IN CHANCHAMAYO Lima EL COMERCIO in Spanish 31 Jan 77 p 3 [Article by Javier Ascue Sarmiento] [Excerpts

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

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Limits on sharing account number information... GOVERNORS OF THE FEDERAL RESERVE SYSTEM PRIVACY OF CONSUMER FINANCIAL INFORMATION (REGULATION P) Limits on Disclosures § 216.12 Limits on sharing account number information for marketing purposes. (a) General...

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

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Limits on sharing account number information..., DEPARTMENT OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 573.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on disclosure of...

  13. Vaata, mis Tallinn inimesega teeb! / Madis Jürgen, Jan Uuspõld

    Index Scriptorium Estoniae

    Jürgen, Madis, 1962-

    2007-01-01

    Jan Uuspõld, Madis Jürgen ja Rain Tolk vaatavad filmistuudio montaazhitoas Rain Tolgi-Andres Maimiku äsjavalminud komöödiat "Jan Uuspõld läheb Tartusse" ja kommenteerivad. (OÜ "Kuukulgur Film", 2007)

  14. Jan Hus v proměnách šesti století

    Czech Academy of Sciences Publication Activity Database

    Čornej, Petr

    2015-01-01

    Roč. 17, č. 4 (2015), s. 19-35 ISSN 1212-8570 R&D Projects: GA ČR(CZ) GBP405/12/G148 Institutional support: RVO:68378092 Keywords : Jan Hus * Hussitism * historical tradition * František Palacký * Czech Lands * Catholic church * communist concept Subject RIV: AB - History

  15. EAMJ Jan. Dental 10.indd

    African Journals Online (AJOL)

    2010-01-01

    Jan 1, 2010 ... Oral diseases qualify as a major public health concern owing to their high prevalence and incidence in all regions of the world (1). Dental caries and gingivitis are the two most common dental diseases affecting children worldwide. These two diseases are, to a large extent, the result of the presence of ...

  16. Final Technical Report, 11 Jan 2013

    International Development Research Centre (IDRC) Digital Library (Canada)

    Ineke Buskens

    2013-01-11

    Jan 11, 2013 ... sub-projects in MENA focused on a wide range of ICTs and involved a wide variety of different ..... groundedness, reliability and applicability of their contributions. ..... “Yet even within this container, open sharing between the ...

  17. 26 CFR 1.985-4 - Method of accounting.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Method of accounting. 1.985-4 Section 1.985-4...) INCOME TAXES Export Trade Corporations § 1.985-4 Method of accounting. (a) Adoption of election. The adoption of, or the election to use, a functional currency shall be treated as a method of accounting. The...

  18. FASB issues new accounting standards for business combinations.

    Science.gov (United States)

    Heuer, Christian; Travers, Mary Ann K

    2010-06-01

    Accounting Standard Codification Topic 958 (formerly Financial Accounting Standards Board Statement No. 164), Not-for-Profit Entities: Mergers and Acquisitions, applies to mergers and acquisitions as early as Jan. 1, 2010, for calendar-year entities. Not-for-profit organizations need to move to fair value accounting, with a focus on the valuation of intangible assets. Noncompliance could cause a hospital's auditors to issue a qualified report, which could lead to difficulties obtaining bank and bond financing.

  19. 45 CFR 503.4 - Accounting of certain disclosures.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Accounting of certain disclosures. 503.4 Section... SUNSHINE REGULATIONS Privacy Act Regulations § 503.4 Accounting of certain disclosures. (a) Except for disclosures under § 503.3(a) and (b) of this part, the Administrative Officer will keep an accurate accounting...

  20. Jan Uuspõld : "Mõnus on hommikul selge peaga ärgata!" / Eike Kingsepp

    Index Scriptorium Estoniae

    Kingsepp, Eike

    2007-01-01

    Näitlejast seoses peagi esilinastuva komöödiafilmiga "Jan Uuspõld läheb Tartusse", autorid Rain Tolk ja Andres Maimik : OÜ Kuukulgur Film. Lisaks sellest, kuidas näitleja filmi sattus : "Jan ja film"

  1. PANORAMIC VIEW ON JAN ŠVANKMAJER'S CREATIVE OUTPUT

    Directory of Open Access Journals (Sweden)

    Boguslaw Zmudzinski

    2007-01-01

    Full Text Available Jan Švankmajer - is a leading world animation creator and confirmed representative representative of surrealism belonging to a small circle of film arts who, apart from great achievements in short animation, can also boast of remarkable attainments in long features. He owes it to his technique of combining animated and acting scenes together, which he developed already when making his short film forms. The article is a synthetic attempt at presentation of the artist's whole creative output starting from his first short animations from the 1960s up to his latest feature film titled Lunacy. The author of the text underlines the centrality of the object animation in the artistic work of Jan Švankmajer, who is the most outstanding representative of this form of animation alongside Jan Lenica, Walerian Borowczyk and Stephen and Timopthy Quay. In his latest film, the artist suggest with the kind of determination typical of the surrealists that all of his object animation production can be regarded as vision of a lunatic. Not many artist have courage to do so in the contemporary - and commercialized in the very nature of it - audiovisual culture.

  2. 12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Limits on sharing of account number information... REGULATIONS AFFECTING CREDIT UNIONS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 716.12 Limits on sharing of account number information for marketing purposes. (a) General prohibition on...

  3. Jazykovědec a pedagog Jan Balhar

    Czech Academy of Sciences Publication Activity Database

    Čižmárová, Libuše

    2011-01-01

    Roč. 94, č. 2 (2011), s. 101-103 ISSN 0027-8203 Institutional research plan: CEZ:AV0Z90610518 Keywords : Jan Balhar * dialectology * syntax * the Czech Linguistic Atlas * pedagogy Subject RIV: AI - Linguistics

  4. U-series disequilibrium constraints on magma generation at the Jan Mayen hotspot

    Science.gov (United States)

    Rivers, E. R.; Chernow, R.; Elkins, L. J.; Sims, K. W.; Blichert-Toft, J.; Devey, C. W.

    2013-12-01

    The incompatible element-enriched magma source beneath the Jan Mayen Island hotspot influences melt generation on the adjacent northern Mid-Atlantic Ridge system and likely derives from either a small, local mantle plume, ancient Icelandic plume material emplaced in the mantle source, and/or sub-continental lithospheric mantle remnants emplaced locally by rifting of Greenland. The slow spreading Northern Kolbeinsey and Southern Mohns Ridges are immediately adjacent to Jan Mayen Island. Both have relatively shallow ridge axes, particularly the extremely shallow Eggvin Bank region of the Northern Kolbeinsey Ridge, which host anomalously large central volcanic edifices. We are currently collecting U-series disequilibrium and long-lived radiogenic isotope data for fresh, glassy mid-ocean ridge basalts from the Northern Kolbeinsey and Southern Mohns Ridge segments to better constrain source composition, depth of melting in the garnet peridotite stability field, solid mantle upwelling rates, and the nature of melt extraction beneath those segments. In particular, we are measuring isotopic data for geographically well-located samples collected from hummocky pillow basalt flows within the axial valley of the Northern Kolbeinsey Ridge segment as well as from the large volcanoes on both ridge segments, to further determine the role of the Jan Mayen hotspot in crustal construction on the Mid-Atlantic Ridge. Recently collected data show particularly high strontium isotope ratios consistent with trace element patterns that suggest a distinct local plume located beneath the Jan Mayen hotspot. A plume model for Jan Mayen is supported by new bathymetric imaging of adjacent ridge segments that reveals excess volcanism beneath the large axial volcanoes and a radial distribution of enrichment surrounding Jan Mayen Island. We predict that age-constrained U-series disequilibrium measurements will support active mantle upwelling focused beneath both Jan Mayen Island and the large axial

  5. 22 CFR 308.7 - Use of social security account number in records systems. [Reserved

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Use of social security account number in records systems. [Reserved] 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems. [Reserved] ...

  6. 19 CFR 4.62 - Accounting for inward cargo.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 1 2010-04-01 2010-04-01 false Accounting for inward cargo. 4.62 Section 4.62 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Foreign Clearances § 4.62 Accounting for inward cargo...

  7. Jan Tschichold and the Language of Modernism.

    Science.gov (United States)

    Storkerson, Peter

    1996-01-01

    States that in "The New Typography," Jan Tschichold explicates a functionalist and information-based theory of typographic design and demonstrates its application in numerous typographic examples of varied genres. Outlines Tschichold's typographic position; analyzes his style of visual communication; and considers subsequent developments…

  8. 228 Empirical Analysis of Fiscal Policy Shocks and Current Account ...

    African Journals Online (AJOL)

    First Lady

    2013-01-28

    Jan 28, 2013 ... budget deficit on the current account balance in Nigeria but their claims and results are sketchy at ..... financial sector variables on Nigeria's CAB. The results ..... 08/60 (Washington: International Monetary Fund). Looney, R. E. ...

  9. [Paulo Coelho. Zahir ; Jan Kaus. Tema] / Aarne Biin

    Index Scriptorium Estoniae

    Biin, Aarne

    2007-01-01

    Tutvustus: Coelho, Paulo. Zahir : [romaan] / portugali keelest tõlkinud Anneli Tuulik, [Konstantinos Kavafise luuletuse uuskreeka keelest tõlkinud Mati Sirkel. Tallinn] : Pilgrim Group, 2005 ; Kaus, Jan. Tema : [romaan]. Tallinn : Tuum, 2006

  10. Kuidas ma pistiseskandaali sattusin / Jan Jõgis-Laats

    Index Scriptorium Estoniae

    Jõgis-Laats, Jan

    2007-01-01

    Eesti Ekspressis 27. septembril ilmunud artiklis kirjutatakse USA-s algatatud uurimisest Iraagi ülesehitusprogrammi raha võimaliku väärkasutamise üle. Jan Jõgis-Laats kirjeldab sündmuste jada, et selgitada selle loo tausta, millesse on väidetavalt ka tema kaasatud

  11. Tax Haven Networks and the Role of the Big 4 Accountancy Firms

    OpenAIRE

    Jones, Christopher M; Temouri, Yama; Cobham, Alex

    2017-01-01

    This paper investigates the association between the Big 4 accountancy firms and the extent to which multinational enterprises build, manage and maintain their networks of tax haven subsidiaries. We extend internalisation theory and derive a number of hypotheses that are tested using count models on firm-level data. Our key findings demonstrate that there is a strong correlation and causal link between the size of an MNE’s tax haven network and their use of the Big 4. We therefore argue that p...

  12. Open Source Software and Open Content: Interview met Jan Hylén

    NARCIS (Netherlands)

    Lambert Berenbroek

    2005-01-01

    Jan Hylén also attending the Surf Education Days 2005, held a presentation about Open Source Software and Open Content (such as the MIT Open Courseware project and the Open Access initiative). Jan Hylén is working at the Centre for Educational Research and Innovation (CERI) of the Organization of

  13. 12 CFR 621.4 - Audit by qualified public accountant.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance with...

  14. Jan Mukařovský and Theatre

    Czech Academy of Sciences Publication Activity Database

    Sládek, Ondřej

    2014-01-01

    Roč. 17, č. 2 (2014), s. 122-136 ISSN 1803-845X R&D Projects: GA ČR GAP406/10/1911 Institutional support: RVO:68378068 Keywords : Mukařovský, Jan * theatre * structuralism * theory of theatre * theatre criticism Subject RIV: AJ - Letters, Mass-media, Audiovision

  15. 12 CFR 745.4 - Revocable trust accounts.

    Science.gov (United States)

    2010-01-01

    ... INSURANCE AND APPENDIX Clarification and Definition of Account Insurance Coverage § 745.4 Revocable trust... individual and deposited into one or more accounts with respect to which the owner evidences an intention... to the applicable coverage limits.) (b) Required intention and naming of beneficiaries. The required...

  16. Cohen-Cruz, Jan (org., Radical Street Performance: An International Anthology

    Directory of Open Access Journals (Sweden)

    Cláudia Pato de Carvalho

    2012-10-01

    Full Text Available Jan Cohen-Cruz foi membro do New York City Street Theatre/Jonah Project entre 1971 e 1972. Organizou workshops de teatro em prisões, hospitais psiquiátricos e centros comunitários. É co-organizadora de Playing Boal: Theatre, Therapy, Activism e os seus artigos, baseados na performance activista e performance comunitária, foram publicados nas revistas TDR, High Performance, American Theatre, Urban Resources, Women and Performance, The Mime Journal e na antologia But Is It Art?. Jan é também pr...

  17. Jan Culik on the Scottish independence referendum

    OpenAIRE

    Culik, Jan

    2014-01-01

    A live interview with Jan Culik on the results and the political circumstances of the referendum on Scottish independence, broadcast from the BBC Pacific Quay studios. The interview was transmitted on Friday 19th September, 2014, by the nationwide Czech public service Radio (Radiozurnal) from 10 to 11 am.

  18. Jan Baudouin de Courtenay’s concept of mixed languages

    Directory of Open Access Journals (Sweden)

    Rado L. Lencek

    1978-12-01

    Full Text Available This paper addresses the problem of defining the notion of mixture in languages and dialects as used by Jan Baudouin de Courtenay (1845 - 1929. Focussing on the types of interference which were formulated on the basis of observations of the dialects of the Slovene language (5 , the paper deals primarily with those Baudouin's theoretical positions (4, observations and deductions (5.1 which are today part of a theory of linguistic interference. The article is an English version of a paper, presented at the Eighth International Congress of Slavists which was held in Zagreb from the 3rd to the 9th September 1978.

  19. Janáčkovy srbské foklorní inspirace: Zpěvy lidu srbského

    Czech Academy of Sciences Publication Activity Database

    Procházková, Jarmila

    2011-01-01

    Roč. 48, č. 4 (2011), 393-402 ISSN 0018-7003 R&D Projects: GA ČR GA408/08/1330 Institutional research plan: CEZ:AV0Z90580513 Keywords : Leoš Janáček Subject RIV: AC - Archeology, Anthropology, Ethnology

  20. 26 CFR 1.381(c)(4)-1 - Method of accounting.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Method of accounting. 1.381(c)(4)-1 Section 1... TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(4)-1 Method of accounting. (a... section 381(a) applies, an acquiring corporation shall use the same method of accounting used by the...

  1. Editorial The Jan H. Stock Valedictory Issue

    NARCIS (Netherlands)

    NN,

    1990-01-01

    Professor Jan H. Stock, an inspiring zoologist of international fame (born 22 February 1931), will retire from the University of Amsterdam at the end of this year. It is his wish to settle in his beloved island Curaçao in the Netherlands Antilles and there to continue his taxonomic and zoogeographic

  2. Ready for the challenge. The IAEA Bulletin talks to Jan Eliasson

    International Nuclear Information System (INIS)

    2005-01-01

    Jan Eliasson, Sweden's Ambassador to the US since 2000, will become the next president of the United Nations General Assembly for its 60th session beginning in September 2005. Eliasson served as Sweden's ambassador to the UN from 1988-1992 and was appointed the first Under Secretary General for Humanitarian Affairs of the UN in 1992. He speaks about his new job, UN reform, and his hopes for the future.The IAEA Bulletin interview with Mr. Jan Eliasson is presented in this article

  3. Number Line Estimation Predicts Mathematical Skills: Difference in Grades 2 and 4.

    Science.gov (United States)

    Zhu, Meixia; Cai, Dan; Leung, Ada W S

    2017-01-01

    Studies have shown that number line estimation is important for learning. However, it is yet unclear if number line estimation predicts different mathematical skills in different grades after controlling for age, non-verbal cognitive ability, attention, and working memory. The purpose of this study was to examine the role of number line estimation on two mathematical skills (calculation fluency and math problem-solving) in grade 2 and grade 4. One hundred and forty-eight children from Shanghai, China were assessed on measures of number line estimation, non-verbal cognitive ability (non-verbal matrices), working memory (N-back), attention (expressive attention), and mathematical skills (calculation fluency and math problem-solving). The results showed that in grade 2, number line estimation correlated significantly with calculation fluency ( r = -0.27, p problem-solving ( r = -0.52, p problem-solving ( r = -0.38, p problem-solving (12.0%) and calculation fluency (4.0%) after controlling for the effects of age, non-verbal cognitive ability, attention, and working memory. In grade 4, number line estimation accounted for unique variance in math problem-solving (9.0%) but not in calculation fluency. These findings suggested that number line estimation had an important role in math problem-solving for both grades 2 and 4 children and in calculation fluency for grade 2 children. We concluded that number line estimation could be a useful indicator for teachers to identify and improve children's mathematical skills.

  4. Jan Gehli teose "Linnad inimestele" ilmumine = Publication of an Estonian-language Edition of Jan Gehl's Cities for People / Yoko Alender, Liina Teder, Neeme Lopp

    Index Scriptorium Estoniae

    Alender, Yoko, 1979-

    2016-01-01

    Taani arhitektist Jan Gehlist ja tema raamatust "Linnad inimestele". Eestikeelse väljaande toimkond: Yoko Alender, Neeme Lopp, Liina Teder, Eneli Rohtla. Maastikuarhitektuuri aastapreemia nominent 2016

  5. New chromosome numbers in the genus Trigonella L. (Fabaceae ...

    African Journals Online (AJOL)

    Jane

    10 Jan 2011 ... b: Subgenus Trifoliastrum: Calyx campanulate and pod inflated. c: Subgenus Foenum-graecum: Calyx tubular and pod not inflated. Several investigators have attempted to employ the taxonomy of the genus Trigonella; Sirjaev (1935) has given in Latin an elaborate and systematic account of its taxonomy.

  6. Constraining formation of the Eggvin Bank (West of Jan Mayen, N. Atlantic) from OBS data

    Science.gov (United States)

    Tan, P.; Breivik, A. J.; Mjelde, R.; Azuma, R.

    2015-12-01

    The anomalously high magma flux in the Eggvin Bank area has triggered new research efforts to better understand the crustal development in this area. The Eggvin Bank is located between the Jan Mayen Island and the west coast of Greenland. Some proposed origins of the Eggvin Bank are: a distinct plume located beneath Jan Mayen; an extension of the Iceland plume; minor spreading or leakage along West Jan Mayen Fracture Zone (WJMFZ); intruded continental crust extending from Jan Mayen Microcontinent (JMMC); and rifted Greenland sub-continental lithospheric mantle. In this first modern refraction seismic study of the Eggvin Bank, we present a 2D velocity model based on OBS data. The OBSs were deployed approx. N-S over the Eggvin Bank with good data quality constrained by 4 OBSs. The air-gun array used during OBS shooting produced good quality reflection data. Three distinct seamounts are observed along the profile: the northern seamount (water depth 730m), has a flat top with a thin sedimentary veneer on top, which indicates it has been eroded at sea surface; while the southern two seamounts, one (water depth 550m) is less flat with around 100m thick sedimentary units on top, another one is rounded with tiny sedimentary veneer on top having the shallowest water depth (460m). This could suggest that the southern seamounts are younger, since they are shallower but without obvious signs that they were subaerially exposed. However, increased cooling of the lithosphere across the WJMFZ in the north may also contribute to depth differences. A normal fault offsetting sedimentary strata (~300 m) in the Greenland Basin indicates recent tectonic activity north of the Eggvin Bank. The velocity modeling shows crustal thickness with large variations, ranging from 8 km to 14 km, where crustal thickness changes of 4-5 km are associated with 20-30 km wide segments with thick crust under the seamounts. The crust consists of three oceanic crustal layers: upper crust (2.8km/s-4.8km

  7. 48 CFR 4.705-1 - Financial and cost accounting records.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Financial and cost accounting records. 4.705-1 Section 4.705-1 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL ADMINISTRATIVE MATTERS Contractor Records Retention 4.705-1 Financial and cost accounting...

  8. 45 CFR 1609.4 - Accounting for and use of attorneys' fees.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting for and use of attorneys' fees. 1609.4... CORPORATION FEE-GENERATING CASES § 1609.4 Accounting for and use of attorneys' fees. (a) Attorneys' fees... to support the representation. (b) Attorneys' fees received shall be recorded during the accounting...

  9. Meteorological and hydrographic data from a nearshore platform in Dauphin Island, AL from 22 Feb 1998 to 4 Jan 1999 (NODC Accession 0118645)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — Meteorological and hydrographic data were collected from a monitoring station on Dauphin Island from Feb 1998 to Jan 1999. Variables measured include air...

  10. 48 CFR 53.301-1094A - SF 1094A, Tax Exemption Certificates Accountability Record.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false SF 1094A, Tax Exemption Certificates Accountability Record. 53.301-1094A Section 53.301-1094A Federal Acquisition Regulations System... 1094A, Tax Exemption Certificates Accountability Record. ER02JA97.013 ER02JA97.014 [62 FR 247, Jan. 2...

  11. 12 CFR 370.4 - Transaction Account Guarantee Program.

    Science.gov (United States)

    2010-01-01

    ... GENERAL POLICY TEMPORARY LIQUIDITY GUARANTEE PROGRAM § 370.4 Transaction Account Guarantee Program. (a) In addition to the coverage afforded to depositors under 12 CFR Part 330, a depositor's funds in a noninterest... determining whether funds are in a noninterest-bearing transaction account for purposes of this section, the...

  12. Reexamining the language account of cross-national differences in base-10 number representations.

    Science.gov (United States)

    Vasilyeva, Marina; Laski, Elida V; Ermakova, Anna; Lai, Weng-Feng; Jeong, Yoonkyung; Hachigian, Amy

    2015-01-01

    East Asian students consistently outperform students from other nations in mathematics. One explanation for this advantage is a language account; East Asian languages, unlike most Western languages, provide cues about the base-10 structure of multi-digit numbers, facilitating the development of base-10 number representations. To test this view, the current study examined how kindergartners represented two-digit numbers using single unit-blocks and ten-blocks. The participants (N=272) were from four language groups (Korean, Mandarin, English, and Russian) that vary in the extent of "transparency" of the base-10 structure. In contrast to previous findings with older children, kindergartners showed no cross-language variability in the frequency of producing base-10 representations. Furthermore, they showed a pattern of within-language variability that was not consistent with the language account and was likely attributable to experiential factors. These findings suggest that language might not play as critical a role in the development of base-10 representations as suggested in earlier research. Copyright © 2014 Elsevier Inc. All rights reserved.

  13. Arhitekt Jan Verwijnen - Euroopa urbanist, kes pani aluse Eesti Kunstiakadeemia linnauuringute programmile : in memoriam / Panu Lehtovuori

    Index Scriptorium Estoniae

    Lehtovuori, Panu, 1968-

    2005-01-01

    Jan (Johannes) Verwijnen sündis Hollandis Haagis 19. VIII 1949, suri Helsingis 14. X 2005. Jan Verwijneni tööst Hollandis ja Soomes, külaskäikudest Eestisse. 2004. a. pani ta aluse urbanistika magistriprogrammile Eesti Kunstiakadeemias

  14. Medical Surveillance Monthly Report (MSMR). Volume 17, Number 07, July 2010

    Science.gov (United States)

    2010-07-01

    14. Knapik JJ, Reynolds KL, Harman E. Soldier load carriage: historical, physiological, biomechanical , and medical aspects. Mil Med. 2004 Jan;169(1...transport accidents and their sequelae 3110 2 2.4 Pedal cyclist involved in collision with motor vehicle 2970 1 1.2 Total 85 100% Figure 5. Number...corticosteroids on the biomechanical strength of rat rotator cuff tendon. J Bone Joint Surg Am. 2009 May; 91(5):1172-80. 7. Sode J, Obel N, Hallas J

  15. Volume 9 Number 2

    African Journals Online (AJOL)

    OLUWOLE

    insufficient energy reserves for regrowth (Jung et al., 1994). ... temperature, solar radiation, relative humidity, ... Hydrogen. 3.2. Aluminium. 0.8. C.E.C.. 8.4. Month. Jan. Feb. March. Apr. May .... the year, the pure verano stylo swards produced.

  16. The impact of the recent financial crisis on 401(k) account balances.

    Science.gov (United States)

    VanDerhei, Jack

    2009-02-01

    401(K) LOSSES FROM THE ECONOMIC CRISIS: During 2008, major U.S. equity indexes were sharply negative, with the S&P 500 Index losing 37.0 percent for the year, which translated into corresponding losses in 401(k) retirement plan assets. But how individual 401(k) participants are affected by the crisis is largely determined by their account balance, age, and job tenure. IMPACT VARIES BY ACCOUNT BALANCE: This Issue Brief estimates changes in average 401(k) balances from Jan. 1, 2008, to Jan. 20, 2009, using the EBRI/ICI 401(k) database of more than 21 million participants. Not surprisingly, how the recent financial market losses affect individual 401(k) account balances is strongly affected by the size of a participant's account balance. Those with low account balances relative to contributions experienced minimal investment losses that were typically more than made up by contributions: Those with less than $10,000 in account balances had an average growth of 40 percent during 2008, since contributions had a bigger impact than investment losses. However, those with more than $200,000 in account balances had an average loss of more than 25 percent. IMPACT VARIES BY AGE AND JOB TENURE: 401(k) participants on the verge of retirement (ages 56-65) had average changes during this period that varied between a positive 1 percent for short-tenure individuals (one to four years with the current employer) to more than a 25 percent loss for those with long tenure (with more than 20 years). SHORT-TERM VS. LONG-TERM: While much of the focus has been on market fluctuations in the last year, investing for retirement security is (or should be) a long-term proposition. When a consistent sample of 2.2 million participants who had been with the same 401(k) plan sponsor for the seven years from 1999-2006 was analyzed, the average estimated growth rates for the period from Jan. 1, 2000 through Jan. 20, 2009, ranged from +29 percent for long-tenure older participants to more than +500

  17. Jan Amos Komenský - tänapäeva alushariduse suur eelkäija

    Index Scriptorium Estoniae

    2014-01-01

    Tutvustus: Jan Amos Komenský. Didactica magna : Stora undervisningsläran, Göteborg, 1989 ; Jan Amos Komenský. Orbis sensualium pictus quadrilinguis : hoc est: omnium fundamentalium, in mundo rerum & in vita actionum, pictura & nomenclatura latina, germanica, hungarica & bohemica, Praha ; Bratislava, 1958. Tallinna Ülikooli pedagoogilise seminari üliõpilased Triinu Lüüde ja Anneli Virves lugesid teoseid inglise keeles ning esinesid ettekannetega Tallinna Ülikooli pedagoogilise seminari 2. kasvatuse ajaloo konverentsil

  18. Jan Fook: Social Work: Critical Theory and Practice & Karen Healy: Social Work Practices: Contemporary Perspectives on Change

    Directory of Open Access Journals (Sweden)

    2003-11-01

    Full Text Available In his recent book on the contemporary politics of social work, Powell (2001 nominates Jan Fook and Karen Healy as two Australian authors who have made significant contributions to the radical or critical social work tradition. I have chosen to review them together, as each, in different ways, attempts to achieve the same purpose. That is, they attempt to provide a convincing account for adopting a critical approach to practice in the contemporary conditions of the 21st century and, in doing so, re-invigorate the radical tradition of social work practice. My first comment, important for the readership of this international journal, is that both books easily 'travel' beyond the Australian context.

  19. Inzicht door onderdompeling Een reactie op Bart Van de Putte, Henk de Smaele en Dirk Jan Wolffram

    Directory of Open Access Journals (Sweden)

    Jan Hein Furnée

    2014-09-01

    Full Text Available Giving a detailed account of the social history of The Hague’s most prominent sites of civilised leisure – the gentlemen’s clubs, the zoo, the Royal Theatre and the seaside resort of Scheveningen – Plaatsen van beschaafd vertier demonstrates how the constant struggle for social in- and exclusion structured the daily lives of upper and middle class men and women in The Hague in the nineteenth century. In response to Bart Van de Putte, Jan Hein Furnée argues that extensive quantitative analyses of ‘class’ and ‘social class’ show that objective class stratifications based onwealth and/or occupation are important tools, but at most semi-finished products for historical research. Furnée fully agrees with Henk de Smaele’s objection that his study would have benefitted from a more in-depth reflection on the ways in which shifting patterns in women’s freedom of movement in urban spaces were related to their political and economic emancipation. In response to Dirk Jan Wolffram, Furnée repeats some examples given in his book that show how political practices in places of leisure impacted upon local and national politics, even though this didnot directly contribute to a linear process of increasing political participation and representation.Aan de hand van een gedetailleerde analyse van de sociale geschiedenis van herenen burgersociëteiten, de dierentuin, de Koninklijke Schouwburg en badplaats Scheveningen demonstreert Plaatsen van beschaafd vertier hoe de constante strijd om sociale in- en uitsluiting het dagelijks leven van mannen en vrouwen uit de hogere en middenstanden in negentiende-eeuws Den Haag beheerste. In reactie op Bart Van de Putte betoogt Jan Hein Furnée dat grondige kwantitatieve analyses van ‘class’ en ‘social class’ uitwijst dat objectieve sociale stratificaties op basis van welstand en/of beroep voor historisch onderzoek weliswaar zeer nuttig enzelfs noodzakelijk, maar uiteindelijk slechts een

  20. Comput digital and Jan Hus as defender of the faith

    Czech Academy of Sciences Publication Activity Database

    Šroněk, Michal

    2013-01-01

    Roč. 61, č. 1 (2013), s. 2-22 ISSN 0049-5123 Institutional support: RVO:68378033 Keywords : Jan Hus * comput digital * utraquist iconography Subject RIV: AL - Art, Architecture, Cultural Heritage http://www.umeni-art.cz/cz/issue-detail.aspx?v=issue-issue-1712

  1. 4 CFR 11.1 - Right to representation before the Government Accountability Office.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Right to representation before the Government Accountability Office. 11.1 Section 11.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM RECOGNITION... Accountability Office. Each person having a claim or other rights assertable in the Government Accountability...

  2. Ressenya a Enric Pujol (ed. & Òscar Jané (est., Antologia de memòries i dietaris personals catalans sobre la Guerra de Successió, Barcelona, Institut d’Estudis Catalans, 2014, 286 pp. ISBN: 978-84-9965-221-4

    Directory of Open Access Journals (Sweden)

    Adrià Cases Ibáñez

    2015-12-01

    Full Text Available Review to Enric Pujol (ed. & Òscar Jané (est., Antologia de memòries i dietaris personals catalans sobre la Guerra de Successió, Barcelona, Institut d’Estudis Catalans, 2014, 286 pp. ISBN: 978-84-9965-221-4

  3. 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.

  4. 17 CFR 256.01-4 - Construction or service contracts, and centralized procurement accounting.

    Science.gov (United States)

    2010-04-01

    ... contracts, and centralized procurement accounting. 256.01-4 Section 256.01-4 Commodity and Securities... § 256.01-4 Construction or service contracts, and centralized procurement accounting. (a) Specific accounts have not been provided in which to classify expenditures made in the performance of construction...

  5. Popkultuurgi on rahvuskultuuri osa / Valle-Sten Maiste ja Jan Kaus

    Index Scriptorium Estoniae

    Maiste, Valle-Sten, 1972-

    2009-01-01

    Õnnestunud muusikafestival Tallinn Music Week tõstatas olulisi kultuuripoliitilisi küsimusi. Jan Kaus ja Valle-Sten Maiste arutlevad artiklis selle üle, et popkultuur vajaks hariduse ja tugistruktuuride näol toestamist, tuleks tunnustada kodumaist väärt pop- ja rockmuusikat

  6. Stalkerid sisekujundusmaastikul / Jan Joonas Graps, Ken-Kristjan Ruut ; intervjueerinud Aale Kask

    Index Scriptorium Estoniae

    Graps, Jan Joonas, 1972-

    2008-01-01

    Sisearhitektide Jan Joonas Grapsi ja Ken-Kristjan Ruudu loomingust, tehtud tööde loetelu. Sarjast WooDoo. Pelgulinnas Kaera 22 asuva korteri (arhitekt Harry Klaar) ja Murastes asuva eramu (arhitekt Mart Kadarik) sisekujundusest

  7. Arvustuse piirid ja auhinnad : mõtteid kirjanduskriitikast vol 2 / Jan Kaus

    Index Scriptorium Estoniae

    Kaus, Jan, 1971-

    2007-01-01

    Tänapäeva eesti kirjanduskriitikast. Vt. ka vol. 1: Kaus, Jan. Eetika, taburetiefekt ja jätkuv objektivisatsioon, Sirp, 15. juuni., lk. 7. Vastukaja: Raudam, Toomas. Arvustuse piiritused //Sirp (2007) 10. aug., lk. 9

  8. Energetic particle, solar wind plasma and magnetic field measurements on board Prognoz-6 during the large scale interplanetary disturbance of Jan. 3-4, 1978

    International Nuclear Information System (INIS)

    Kurt, V.G.; Stolpovskij, V.G.; Gombosi, T.I.; Kecskemety, K.; Somogyi, J.; Gringauz, K.I.; Kotova, G.A.; Verigin, M.I.; Styazhkin, V.A.

    1980-05-01

    The interplanetary shock, generated during the solar flare of Jan. 1, 1978 reached the Earth's orbit on January 3, 21sup(h) UT. Aboard Prognoz-6 satellite the fluxes and spectra of energetic electron (E>30 keV) and proton (E>500 keV) fluxes and energy spectra of solar wind ions up to 4.5 keV and magnetic field were measured, with a time resolution approximately 10 sec. Time variation of these characteristics are given including preshock and postshock frequency spectra of magnetic field fluctuations. Effective acceleration of protons in the oblique shock was observed. The mean free path of protons with E<6 MeV was determined by using the time interval of anisotropic particle flux observations as lambda approximately 0.2 a.u. (author)

  9. Trading economics across the Atlantic : Jan Tinbergen for Milton Friedman

    NARCIS (Netherlands)

    van Dalen, H.P.; Klamer, A.; Krabbendam, H.; van Minnen, C.A.; Scott-Smith, G.

    2009-01-01

    Jan Tinbergen and Milton Friedman were both very much inspired making economic theory work, applying it in service of society. The Tinbergen approach - the economist as Social Engineer - was exported to Chicago in the 1940s where one of Tinbergen’s students - Tjalling Koopmans - became a prominent

  10. Chtivost architektury. Autobiografické zápisky Pavla Janáka

    Czech Academy of Sciences Publication Activity Database

    Hnídková, Vendula

    2009-01-01

    Roč. 57, č. 5 (2009), s. 477-494, 513 ISSN 0049-5123 Institutional research plan: CEZ:AV0Z80330511 Keywords : Pavel Janák * Czech architecture * autobiography Subject RIV: AL - Art, Architecture, Cultural Heritage

  11. A working memory account of the interaction between numbers and spatial attention.

    Science.gov (United States)

    van Dijck, Jean-Philippe; Abrahamse, Elger L; Acar, Freya; Ketels, Boris; Fias, Wim

    2014-01-01

    Rather than reflecting the long-term memory construct of a mental number line, it has been proposed that the relation between numbers and space is of a more temporary nature and constructed in working memory during task execution. In three experiments we further explored the viability of this working memory account. Participants performed a speeded dot detection task with dots appearing left or right, while maintaining digits or letters in working memory. Just before presentation of the dot, these digits or letters were used as central cues. These experiments show that the "attentional SNARC-effect" (where SNARC is the spatial-numerical association of response codes) is not observed when only the lastly perceived number cue--and no serially ordered sequence of cues--is maintained in working memory (Experiment 1). It is only when multiple items (numbers in Experiment 2; letters in Experiment 3) are stored in working memory in a serially organized way that the attentional cueing effect is observed as a function of serial working memory position. These observations suggest that the "attentional SNARC-effect" is strongly working memory based. Implications for theories on the mental representation of numbers are discussed.

  12. 37.pdf | jan102006 | currsci | Indian Academy of Sciences

    Indian Academy of Sciences (India)

    Home; currsci; jan102006; 37.pdf. 404! error. The page your are looking for can not be found! Please check the link or use the navigation bar at the top. YouTube; Twitter; Facebook; Blog. Academy News. IAS Logo. 29th Mid-year meeting. Posted on 19 January 2018. The 29th Mid-year meeting of the Academy will be held ...

  13. Msgre. Jan Šrámek a Msgre. Andrej Hlinka

    Czech Academy of Sciences Publication Activity Database

    Pehr, Michal

    2014-2015, [1] (2016), s. 199-211 ISSN 1214-8334 Institutional support: RVO:67985921 Keywords : Šrámek, Jan * Hlinka, Andrej * Czechoslovakia, 1918-1938 Subject RIV: AB - History OBOR OECD: History (history of science and technology to be 6.3, history of specific sciences to be under the respective headings)

  14. Digitaalse arengu eestvedaja Rootsis - digitšempion professor Jan Gulliksen / Tauno Otto

    Index Scriptorium Estoniae

    Otto, Tauno, 1967-

    2016-01-01

    Tallinna tehnikaülikoolis pidas 22. aprillil avaliku loengu Rootsi kuningliku tehnikaülikooli dekaan, professor Jan Gulliksen. Loengu teema oli, kuidas Rootsi edendab digitaliseerimist nii hariduses kui ka tööstuses

  15. Study of genetic polymorphism of Artemisia herba-alba from Tunisia ...

    African Journals Online (AJOL)

    SERVER

    2008-01-04

    Jan 4, 2008 ... Correlogram analysis showed a patchy distribution of the genetic ... It is widely distributed in pre- .... The information content of ISSR markers system was calculated for each ... power of a locus by taking into account not only the number of ... measures reliability of the NMDS plot: the smaller the stress index,.

  16. The effects of petroleum activity in the Northern areas. Northern Sea, Jan Mayen and the Barents sea; Ringvirkninger av petroleumsaktivitet i nordomraader. Norskehavet, Jan Mayen og Barentshavet

    Energy Technology Data Exchange (ETDEWEB)

    Eika, Torbjoern; Prestmo, Joakim; Cappelen, Aadne

    2012-11-15

    The effects of petroleum activity respectively in the north-eastern Norwegian Sea,Barents Sea south-east and around Jan Mayen are not likely to be very large in a national context, but clearly noticeable. The calculations show the effects of activity in the relevant area, compared to a situation where this activity is not initiated. This can be considered as a study of how the Norwegian economy is affected by a decision to start exploration, followed by developing of the economically viable discoveries. Fiscal policy is assumed unaffected. It is thus not taken into account how the different scenarios will affect the pension fund and thus the frames for oil spending resulting from the fiscal rule. The effects we study are the direct employment in the petroleum sector that can be expected, and the effects of the demand in the form of capital goods and intermediate input. Uncertainty is discussed for each area in terms of alternative scenarios of relatively high and relatively low quantities of petroleum resources. The impact on the economy is clearly most significant in the development phase. This is because the demand related to exploration and operation phases are much more modest. The effects during the production phase are dampened by the weakened cost competitiveness as results of higher level of activity in previous phases. In scenarios with modest demand and petroleum production, employment may at some point of time even be lower than a scenario without increased petroleum activity. In the two scenarios with low and high levels of petroleum activity in the northeastern Norwegian Sea, total annual employment in Norway increases by respectively 3 000 and 10 000 persons at the most. On average for the period 2014-2045, the increase is 800 persons with a low level of activity and 2 300 persons with a high activity level. GDP excluding recovery will in the period 2014-2045, on average, increase by respectively 1.5 and 5.3 billion 2009 million annually in the two

  17. Translations on Latin America, Number 1616

    Science.gov (United States)

    1977-03-04

    Spending Linked to Oil Era (EL TIEMPO, 26 Jan 77) 37 Electrification Project Costs Given (EL COMERCIO, 27 Jan 77) 39 Briefs Sugar Exports ...PERU Cost of Living Rises in December 1976 (EL COMERCIO, 19 Jan 77) 50 Nontraditional Export Figures Rose in 1976 (EL COMERCIO, 13 Jan 77...group of articles prices fell in the percentages shown, as follows: avocado 20.1; tomatoes 17.7; garlic ll|.0; ripe plantain 13.k; red onions 12.0

  18. Personnel dosimetry: specialized industrial services. Jan 1997-Aug 2001

    International Nuclear Information System (INIS)

    Guillen, J.A.

    2001-09-01

    The purpose of this report is to evaluate data from personnel dosimetry of the Servicios Industriales Especializados, that is a licensee with gamma sources for non destructive testing. Data of the period Jan-97 to Aug-01 are evaluated in terms of collective doses. This report was made according to the national regulations that stablish to control that annual limits and reference levels in personnel dosimetry must be controlled

  19. 154.pdf | 25jan2011 | currsci | Indian Academy of Sciences

    Indian Academy of Sciences (India)

    Home; currsci; 25jan2011; 154.pdf. 404! error. The page your are looking for can not be found! Please check the link or use the navigation bar at the top. YouTube · Twitter · Facebook · Blog. Academy News. IAS Logo. Ethical Guidelines and Procedures document. Posted on 17 January 2017. A revised version of the ...

  20. USSR and Eastern Europe Scientific Abstracts, Geophysics, Astronomy and Space, Number 427.

    Science.gov (United States)

    1978-08-15

    OBSERVATIONS OF LOW-LOW SATELLITE PAIR FOR GEOID DETERMINATIONS Warsaw GEODEZJA I KARTOGRAFIA in Polish Vol 27, No 1, 1978 pp 17-27 [Article by Jan...EARTH’S GRAVITY FIELD Warsaw GEODEZJA I KARTOGRAFIA in Polish Vol 26, No 4, 1977 pp 241-253 [Article by Jan Krynski, "Investigation of the Earth’s...FIELD Warsaw GEODEZJA I KARTOGRAFIA in Polish Vol 26, No 4, 1977 pp 235-239 [Article by Janusz B. Zielinski, Department of Planetary Geodesy, Space

  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. Remembering Jan Svoboda: A Personal Reflection.

    Science.gov (United States)

    Weiss, Robin A

    2018-04-18

    The Czech scientist Jan Svoboda was a pioneer of Rous sarcoma virus (RSV). In the 1960s, before the discovery of reverse transcriptase, he demonstrated the long-term persistence of the viral genome in non-productive mammalian cells, and he supported the DNA provirus hypothesis of Howard Temin. He showed how the virus can be rescued in the infectious form and elucidated the replication-competent nature of the Prague strain of RSV later used for the identification of the src oncogene. His studies straddled molecular oncology and virology, and he remained an active contributor to the field until his death last year. Throughout the 50 years that I was privileged to know Svoboda as my mentor and friend, I admired his depth of scientific inquiry and his steadfast integrity in the face of political oppression.

  3. Spuren des Nibelungenlieds in Jan Erazim Vocels Přemyslovci (1839)

    Czech Academy of Sciences Publication Activity Database

    Krejčová, Iva; Wögerbauer, Michael

    2011-01-01

    Roč. 22, č. 1 (2011), s. 30-46 ISSN 1210-9029 Institutional research plan: CEZ:AV0Z90560517 Keywords : Czech literature * German literature * poem cycle The Premyslides * Vocel, Jan Erazim * Nibelungenlied verse * the Niebelung lay * Schlegel brothers * Dvůr Králové and Zelená hora manuscripts * interpretation * epic heroic poetry Subject RIV: AJ - Letters, Mass-media, Audiovision

  4. Diathesis sotto tensione. La sala per concerti del Centro culturale di Atene di Jan Despo / Diathesis under Tension. Concert Theatre of the Athens Cultural Center by Jan Despo

    Directory of Open Access Journals (Sweden)

    Tilemachos Adrianopoulos

    2016-04-01

    Full Text Available Nel 1959, l'architetto greco Jan Despo (1903-1992 fu insignito del primo premio nella competizione per il Centro culturale di Atene, rimasto irrealizzato eccezion fatta per il Conservatorio di Atene. La sala circolare per concerti, danza e conferenze era l'edificio nodale di una ambiziosa composizione urbana: la sbalorditiva forma geometrica della sala, la funzione tipicamente composita e l'ingegnosa conformazione strutturale furono integralmente concepite all'interno di una "diathesis spaziale". / In 1959, Greek architect Jan Despo (1903-1992 was awarded First Prize in the competition for the Athens Cultural Centre -that remained unrealized, however, with the exception of the Athens Conservatory. The circular concert, dance and conference theatre was the nodal building of an ambitious urban composition: the theatre’s stunning geometric form, distinctively composite function and ingenious structural conformation were all integrally conceived—within an essentially tense spatial diathesis.

  5. Olemuse teater. Kantor ja Brook / Jan Kott ; tõlk. Eva-Liisa Linder

    Index Scriptorium Estoniae

    Kott, Jan

    2004-01-01

    T. Kantori lavastustest "Surnud klass" ja "Wielopole Wielopole" ning P. Brooki "Carmeni" lavastusest. Tõlgitud raamatust : Jan Kott. The Theatre of Essence: Kantor and Brook.- The Theatre of Essence and other Essays. Evanston, Northwestern University Press, 1984, lk. 159-165

  6. De Amsterdamse bouwmeester en landmeter Jan Jacobszoon Bolten (1738-na 1811)

    NARCIS (Netherlands)

    von der Dunk, T.H.

    2013-01-01

    The Amsterdam architect and surveyor Jan Jacobszoon Bolten (1738-after 1811) is one of many private architects whose name pops up now and then in the literature. This essay, for the first time, sketches his quite varied career. Since mid-1768 he held the post of architect and surveyor in the

  7. Universal Music Finlandi kontoriruumid = Offices of Universal Music Finland / Jan Skolimowski ; intervjueerinud Margit Mutso

    Index Scriptorium Estoniae

    Skolimowski, Jan, 1977-

    2011-01-01

    Helsingis Merimiehenkatu 36D asuvate kontoriruumide sisekujundusest. Sisearhitekt Jan Skolimowski, kaasautor Peeter Loo (KAMP Arhitektid OÜ). Graafilise disaini autor Martin Eelma (Tuumik Stuudio OÜ)

  8. Plastic raakt zoek in de oceaan (interview met Jan Andries van Franeker)

    NARCIS (Netherlands)

    Kleis, R.; Franeker, van J.A.

    2015-01-01

    De plastic eilanden op de oceanen verliezen in hoog tempo .....plastic. Jan Andries van Franeker toont dat aan door plastic vangsten in die eilanden te vergelijken met de maaginhoud van Noordse stormvogels op de Noordzee. Waar al dat plastic blijft, is vooralsnog een raadsel.

  9. Aeg kui intermeedium : juhukohtumine Jan Kaila ja Daniel de Chenuga / Peeter Linnap

    Index Scriptorium Estoniae

    Linnap, Peeter, 1960-

    2012-01-01

    Soome kunstniku Jan Kaila ja iiri kunstniku Daniel de Chenu näitusest "Nüüd ja siis" 2003. a. Tallinna Kunstihoone galeriis. J. Kaila installatsioonis "Ümber pöörata/To Turn Around" on kesksel kohal portreed soome harrastuskunstnikust Elis Sinistöst

  10. Vabaõhulavastuse "Jõujaam" proovid käivad täie hooga / Jan Rahman

    Index Scriptorium Estoniae

    Rahman, Jan, 1975-

    2007-01-01

    Leevaku hüdroelektrijaama juures etendub jaanipäeva paiku Jan Rahmani kirjutatud näitemäng "Jõujaam", lavastaja Raivo Adlas. Mängib Räpina näitemänguseltskond. Näitekirjanik tutvustab lavastust

  11. Growth of Accountable Care Organizations in California: Number, Characteristics, and State Regulation.

    Science.gov (United States)

    Fulton, Brent D; Pegany, Vishaal; Keolanui, Beth; Scheffler, Richard M

    2015-08-01

    Accountable care organizations (ACOs) result in physician organizations' and hospitals' receiving risk-based payments tied to costs, health care quality, and patient outcomes. This article (1) describes California ACOs within Medicare, the commercial market, and Medi-Cal and the safety net; (2) discusses how ACOs are regulated by the California Department of Managed Health Care and the California Department of Insurance; and (3) analyzes the increase of ACOs in California using data from Cattaneo and Stroud. While ACOs in California are well established within Medicare and the commercial market, they are still emerging within Medi-Cal and the safety net. Notwithstanding, the state has not enacted a law or issued a regulation specific to ACOs; they are regulated under existing statutes and regulations. From August 2012 to February 2014, the number of lives covered by ACOs increased from 514,100 to 915,285, representing 2.4 percent of California's population, including 10.6 percent of California's Medicare fee-for-service beneficiaries and 2.3 percent of California's commercially insured lives. By emphasizing health care quality and patient outcomes, ACOs have the potential to build and improve on California's delegated model. If recent trends continue, ACOs will have a greater influence on health care delivery and financial risk sharing in California. Copyright © 2015 by Duke University Press.

  12. New Sources for Janáček´s Essay Brezovská píseň and His Notation of Long-Drawn-Out Folksongs

    Czech Academy of Sciences Publication Activity Database

    Procházková, Jarmila

    2018-01-01

    Roč. 55, č. 1 (2018), s. 41-55 ISSN 0018-7003 Institutional support: RVO:68378076 Keywords : Leoš Janáček (1854-1928) * folklore studies * Janáček´s literary work * Janáček´s collection of folk music Subject RIV: AL - Art, Architecture, Cultural Heritage OBOR OECD: Folklore studies

  13. Reformator Jan Hus - Rezeption seines Lebens und Werks in der modernen Zeit

    Czech Academy of Sciences Publication Activity Database

    Šebek, Jaroslav

    2017-01-01

    Roč. 31, č. 59 (2017), s. 19-24 ISSN 0936-7454 Institutional support: RVO:67985963 Keywords : Jan Hus * Modern History * church history Subject RIV: AB - History OBOR OECD: History (history of science and technology to be 6.3, history of specific sciences to be under the respective headings)

  14. 10 CFR 1046.4 - Use of number and gender.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Use of number and gender. 1046.4 Section 1046.4 Energy DEPARTMENT OF ENERGY (GENERAL PROVISIONS) PHYSICAL PROTECTION OF SECURITY INTERESTS General § 1046.4 Use of number and gender. As used in this part, words in the singular also include the plural and words in the...

  15. Playtechi büroo = Offices of Playtech / Jan Skolimowski, Maie Raud ; kommenteerinud Ivo Lasn

    Index Scriptorium Estoniae

    Skolimowski, Jan, 1977-

    2016-01-01

    IT-arendusettevõtte Playtech Tallinna osakonna bürooruumid Ülemiste City uues hoones Lõõtsa tn. 5. Arhitektid Jan Skolimowski, Maie Raud (KAMP Arhitektid). Logo ja viidagraafika Martin Eelma (Tuumik)

  16. Species accounts. Chapter 4

    Science.gov (United States)

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

    2007-01-01

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

  17. Jan Fabre: death and rebirth of the theater

    Directory of Open Access Journals (Sweden)

    Roberto Giambrone

    2012-11-01

    Full Text Available Jan Fabre is one of the most controversial European scene figures. His interests range from visual arts to theater and dance. His works, disturbing and provocative, are very contemporary in style and language, while referring to the tradition of Flemish painting. With his performances Fabre demolishes traditional theatre conventions. Theatrical device questioning leads him to disorganize dynamics of representation and to elaborate the concept of crisis until death and apocalypse boundaries. In representing death, Fabre revives theater, according to the principle of metamorphosis. His entire choreography can be defined by balance seeking between opposite poles, good and evil, stasis and movement, beauty and chaos, life and death.

  18. In memory of Professor Jan Mazurkiewicz in the 70th anniversary of his death

    Directory of Open Access Journals (Sweden)

    Perzyńska-Starkiewicz Aneta

    2017-12-01

    Full Text Available This article reminisces about the life and career of Jan Mazurkiewicz, one of the most outstanding Polish psychiatrists – the author of Psychophysiological Theory, an original conception of mental disease based on the theory of evolution and dissolution of the nervous system developed by the Englishneurologist John Hughlings Jackson. Professor Jan Mazurkiewicz was an active organizer of psychiatric care. He was co-founder and director of hospitals in Kochanówka and Kobierzyn. He held the rank of Associate Professor at the John Casimir University in Lviv and the position of Professor at the Jagiellonian University in Cracow. From 1919 until his death in 1947, Professor Jan Mazurkiewicz was the head of the Department of Psychiatry at the University of Warsaw. For twenty three years, starting from 1924, he was the president of the Polish Psychiatric Association. The Mazurkiewicz's Psychopathological Theory provides a natural model of development of the highest psychic functions. Damage to a higher evolutionary level of the nervous system leads to the activation of the previously suppressed lower levels, transformed by the pathogen into psychopathological symptoms. Mazurkiewicz's scientific thought was adopted and developed by his student andthen, collaborator, Professor Mieczysław Kaczyński, who was later to become the head of the Department of Psychiatry in Lublin. This work discusses the research conducted at Lublin's Department of Psychiatry which expands on Mazurkiewicz's theory

  19. Zvětšeniny z metody Jaroslavy Janáčkové

    Czech Academy of Sciences Publication Activity Database

    Jedličková, Alice; Fedrová, Stanislava

    2015-01-01

    Roč. 63, č. 5 (2015), s. 746-762 ISSN 0009-0468 Institutional support: RVO:68378068 Keywords : Janáčková, Jaroslava * literary theory * literary history * genetic transformational poetics * theory of communication * reception aesthetics * narrative theory Subject RIV: AJ - Letters, Mass-media, Audiovision

  20. Suita a Idylla Leoše Janáčka: jejich recepce a programnost

    Czech Academy of Sciences Publication Activity Database

    Zapletal, Miloš

    2017-01-01

    Roč. 55, č. 1 (2017), s. 57-77 ISSN 0018-7003 Institutional support: RVO:68378076 Keywords : Janáček * Suite * Idyll * programme music * music al hermeneutics * absolute music Subject RIV: AL - Art, Architecture, Cultural Heritage

  1. Tim, Jan Lucas ja Karl Robert - vennad üheks kuuks / Maris Laurits

    Index Scriptorium Estoniae

    Laurits, Maris

    2009-01-01

    Rakvere Teatri suvelavastuse "Vennad Lõvisüdamed" kaks Karli osatäitjat Jan Lucas Videvik ja Tim Leesnurm ning Joonatani osatäitja Karl Robert Saaremäe tegid Loksal Kaldmaa talus ratsasõiduproove. Üllar Saaremäe lavastuse "Vennad Lõvisüdamed" (Astrid Lindgreni samanimelise jutustuse järgi) esietendus on 11. juunil Rakvere teatri taga aias

  2. Apollo külastajate lemmikuks on Jan Kausi ja David Mitchelli raamatud / Jaak Urmet

    Index Scriptorium Estoniae

    Urmet, Jaak, 1979-

    2006-01-01

    Apollo kaupluse koduleheküljel valiti parimaks ilukirjandusteoseks Jan Kausi "Tema", tõlgitud ilukirjanduse osas David Mitchelli "Pilveatlas", luuleraamatutest Ott Arderi "Luule sünnib kus sünnib kui sünnib" ja lasteraamatutest Christopher Paolini "Vanem"

  3. 37 CFR 262.4 - Terms for making payment of royalty fees and statements of account.

    Science.gov (United States)

    2010-07-01

    ... royalty fees and statements of account. 262.4 Section 262.4 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF CONGRESS COPYRIGHT ARBITRATION ROYALTY PANEL RULES AND PROCEDURES RATES AND TERMS FOR... REPRODUCTIONS § 262.4 Terms for making payment of royalty fees and statements of account. (a) Payment to...

  4. 37 CFR 380.4 - Terms for making payment of royalty fees and statements of account.

    Science.gov (United States)

    2010-07-01

    ... royalty fees and statements of account. 380.4 Section 380.4 Patents, Trademarks, and Copyrights COPYRIGHT ROYALTY BOARD, LIBRARY OF CONGRESS RATES AND TERMS FOR STATUTORY LICENSES RATES AND TERMS FOR CERTAIN... § 380.4 Terms for making payment of royalty fees and statements of account. (a) Payment to the...

  5. Apoteóza Sokola, armády a nového člověka: rané recepce Janáčkovy Sinfonietty

    Czech Academy of Sciences Publication Activity Database

    Zapletal, Miloš

    2016-01-01

    Roč. 53, 2/3 (2016), s. 257-287 ISSN 0018-7003 Institutional support: RVO:68378076 Keywords : Leoš Janáček * Sinfonietta * reception of music * Janáček reception * reception studies Subject RIV: AL - Art, Architecture, Cultural Heritage

  6. Jan Lever: Challenging the Role of Typological Thinking in Reformational Views of Biology

    NARCIS (Netherlands)

    Cook, Harry; Flipse, A.C.

    2017-01-01

    This essay analyzes the view of evolution of Jan Lever (1922–2010), founder of the biology department at the Vrije Universiteit Amsterdam, and compares his view with those of J.H. Diemer and H. Dooyeweerd. Together with Dooyeweerd, Lever wrote a series of chapters on the species concept in

  7. European Science Notes. Volume 40, Number 1.

    Science.gov (United States)

    1986-01-01

    Mass Spectrometry mers and copolymers of polyacrylate salt series edited by Professor J.F.J. Todd latex) rather than an inorganic or or- (University...changes in the popu- cy with two potassium dihydrogen phos- lation of a vibrational manifold were phate (KDP) crystals. Following a fil- determined by...AD-A162 235 EUROPEAN SCIENCE NOTES VOLUME 48 NUMBER I(U) OFFICE OF i/1 NAVAL RESEARCH LONDON (ENGLAND) L E SHAFFER JAN 86 UNCLASSIFIED F/G 5/2

  8. 37 CFR 261.4 - Terms for making payment of royalty fees and statements of account.

    Science.gov (United States)

    2010-07-01

    ... royalty fees and statements of account. 261.4 Section 261.4 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF CONGRESS COPYRIGHT ARBITRATION ROYALTY PANEL RULES AND PROCEDURES RATES AND TERMS FOR... payment of royalty fees and statements of account. (a) A Licensee shall make the royalty payments due...

  9. 37 CFR 384.4 - Terms for making payment of royalty fees and statements of account.

    Science.gov (United States)

    2010-07-01

    ... royalty fees and statements of account. 384.4 Section 384.4 Patents, Trademarks, and Copyrights COPYRIGHT ROYALTY BOARD, LIBRARY OF CONGRESS RATES AND TERMS FOR STATUTORY LICENSES RATES AND TERMS FOR THE MAKING... royalty fees and statements of account. (a) Payment to Collective. A Licensee shall make the royalty...

  10. Jan Baptist Xavery (1697-1742: A versatile garden artist

    Directory of Open Access Journals (Sweden)

    Dennis de Kool

    2011-04-01

    Full Text Available Dutch garden sculpture from the 18 th century is worthy of more systematic study. Such research may offer valuable insights into the position of garden sculpture within sculpture proper and its meaning in 18 th-century garden art. Jan Baptist Xavery is regarded as one of the most important sculptors working in the Netherlands during the 18 th century. His artistic career, his versatile body of work and his influence on other artists should therefore be studied in more depth. In view of the bloom in garden art in those days Xavery's significance as a 'garden artist' should not be overlooked in such a study. Garden sculptures should not be regarded as independent objects or pure decorative elements, but must be considered within the wider context of garden history. Tragically, many garden ornaments have been removed from their natural green environment. In their new settings they sometimes acquire a new meaning, but more often than not they are not done justice as the original harmonious 'composition' has been lost. As a result, this cultural-historical heritage is often treated indifferently. The few garden sculptures that have survived all calamities and can still be admired in public places are often placed at unsuitable locations and suffer from the weather or vandalism. Many garden sculptures, often damaged, have ended up anonymously in museum depots. Although they are safe there, the dreary catacombs of museums are a far cry from the green surroundings for which they were originally intended. Garden ornaments were, after all, not made for depots but to be looked at, studied and admired by enthusiasts, preferably in green surroundings. Otherwise, they will literally disappear from collective memory. Surely, the talented Jan Baptist Xavery and his contemporaries deserve a better fate than that.

  11. Solving Accounting Problems: Differences between Accounting Experts and Novices.

    Science.gov (United States)

    Marshall, P. Douglas

    2002-01-01

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

  12. Jan Novák, žák Bohuslava Martinů

    OpenAIRE

    Flašar, Martin

    2006-01-01

    When comparing the fate of Bohuslav Martinů to that of his pupil Jan Novák, interesting parallels can be found, not only in their work (with which this article does not deal), but also in their lives. Both composers met in 1947 in the U.S.A., and, for half a year, they worked together in New York. Novák’s 1950s compositions were strongly influenced by Martinů’s style. At the same time, both of them suffered the disgrace of the Czechoslovak cultural politics and its executors. Novák venerated ...

  13. Ressenya a Enric Pujol (ed.; estudi introductori d’Òscar Jané, Antologia de memòries i dietaris personals catalans sobre la Guerra de Successió, Barcelona, Institut d’Estudis Catalans, secció històrico-arqueològica, 2014, pp. 286. ISBN: 978-84-9965-221-4

    Directory of Open Access Journals (Sweden)

    Adrià Cases Ibáñez

    2015-12-01

    Full Text Available Review to Enric Pujol (ed., introductory study of Òscar Jané, Antologia de memòries i dietaris personals catalans sobre la Guerra de Successió, Barcelona, Institut d’Estudis Catalans, secció històrico-arqueològica, 2014, pp. 286. ISBN: 978-84-9965-221-4

  14. Strontium-90 and cesium-137 in rice (consuming districts) (from Nov. 1982 to Jan. 1983)

    International Nuclear Information System (INIS)

    1983-01-01

    Strontium-90 and cesium-137 in rice (consuming districts from Nov. 1982 to Jan. 1983) were determined. Polished rice was collected in eight consuming areas when new crops were first put on sale. The results are shown in a table. (J.P.N.)

  15. Paleosecular variation analysis of high-latitude paleomagnetic data from the volcanic island of Jan Mayen

    Science.gov (United States)

    Cromwell, G.; Tauxe, L.; Staudigel, H.; Pedersen, L. R.; Constable, C.; Pedersen, R.; Duncan, R. A.; Staudigel, P.

    2009-12-01

    Recent investigation of high-latitude paleomagnetic data from the Erebus Volcanic Province (EVP), Antarctica shows a departure from magnetic dipole predictions for paleointensity data for the period 0-5 Ma. The average EVP paleointensity (31.5 +/- 2.4 μT) is equivalent to low-latitude measurements (1) or approximately half the strength predicted for a dipole at high-latitude. Also, paleosecular variation models (e.g., 2,3) predict dispersions of directions that are much lower than the high latitude observations. Observed low intensity values may be the result of reduced convective flow inside the tangent cylinder of the Earth’s core or insufficient temporal sampling (1). More high-latitude paleomagnetic data are necessary in order to investigate the cause of the depressed intensity values and to provide better geographic and temporal resolution for future statistical paleosecular variation models. To address this, we carried out two field seasons, one in Spitzbergen (79°N, 14°E) and one on the young volcanic island of Jan Mayen (71°N, 8°W). The latter sampling effort was guided by age analyses of samples obtained by P. Imsland (unpublished and 4). We will present new paleodirectional and paleointensity data from a total of 25 paleomagnetic sites. These data enhance the temporal resolution of global paleomagnetic data and allow for a more complete evaluation of the time-averaged magnetic field from 0-5 Ma. We will present a new analysis of paleosecular variation based on our new data, in combination with other recently published data sets. (1) Lawrence, K.P., L.Tauxe, H. Staudigel, C.G. Constable, A. Koppers, W. MacIntosh, C.L. Johnson, Paleomagnetic field properties at high southern latitude. Geochemistry Geophysics Geosystems 10 (2009). (2) McElhinny, M.W., P.L. McFadden, Paleosecular variation over the past 5 Myr based on a new generalized database. Geophysics Journal International 131 (1997), 240-252. (3) Tauxe, L., Kent, D.V., A simplified statistical

  16. 20 CFR 903.4 - Procedures for access to records and accountings of disclosures from records, regarding individuals.

    Science.gov (United States)

    2010-04-01

    ... accountings of disclosures from records, regarding individuals. 903.4 Section 903.4 Employees' Benefits JOINT... Procedures for access to records and accountings of disclosures from records, regarding individuals. (a... to an accounting of a disclosure from such record made pursuant to 5 U.S.C. 552a(c)(1), permit that...

  17. Nicolas Lyon-Caen , La boîte à Perrette, le jansénisme parisien au xviiie siècle

    OpenAIRE

    Vermander, Benoît

    2012-01-01

    Nicolas Lyon-­­­Caen publie ici sa thèse sou­­te­­nue en 2008 à l’uni­­ver­­sité Paris I (dir. Cl. Mi­­­chaud) sous le titre Mar­­chands de miracles. La bour­­geoi­­sie jan­­sé­­niste pari­­sienne au xviiie siècle, elle-­­­même pro­­lon­­ge­­ment d’une thèse de l’École des Chartes consa­­crée au finan­­ce­­ment du « parti » jan­­sé­­niste au xviiie siècle (La boîte à Perrette, 2002). Ce n’est donc pas une his­­toire de l’ensemble des jan­­sé­­nistes pari­­siens que l’on trou­­vera dans cet ou...

  18. 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...

  19. Failing at College Football Reform: The Jan Kemp Trial at the University of Georgia

    Science.gov (United States)

    Fulford, Michael J.

    2008-01-01

    Throughout the history of college football, there have been efforts to reform the system and stop improprieties, yet conflict between gaining academic and athletic prowess at colleges remained a central theme. In the 1980s, the Jan Kemp trial involving the University of Georgia demonstrated this clash between revenue-generating athletics and…

  20. New Horizons For Accounting: Social Accounting

    OpenAIRE

    Ertuna, Özer

    2012-01-01

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

  1. Soil Conservation Service Curve Number method: How to mend a wrong soil moisture accounting procedure?

    Science.gov (United States)

    Michel, Claude; Andréassian, Vazken; Perrin, Charles

    2005-02-01

    This paper unveils major inconsistencies in the age-old and yet efficient Soil Conservation Service Curve Number (SCS-CN) procedure. Our findings are based on an analysis of the continuous soil moisture accounting procedure implied by the SCS-CN equation. It is shown that several flaws plague the original SCS-CN procedure, the most important one being a confusion between intrinsic parameter and initial condition. A change of parameterization and a more complete assessment of the initial condition lead to a renewed SCS-CN procedure, while keeping the acknowledged efficiency of the original method.

  2. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Science.gov (United States)

    2010-04-01

    ..., Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power... Operating Income § 367.4114 Account 411.4, Investment tax credit adjustments, service company property. This account must include the amount of those investment tax credit adjustments that relate to service company...

  3. Source study of the Jan Mayen transform fault strike-slip earthquakes

    Science.gov (United States)

    Rodríguez-Pérez, Q.; Ottemöller, L.

    2014-07-01

    Seismic source parameters of oceanic transform zone earthquakes have been relatively poorly studied. Previous studies showed that this type of earthquakes has unique characteristics such as not only the relatively common occurrence of slow events with weak seismic radiation at high frequencies but also the occurrence of some events that have high apparent stress indicating strong high frequency radiation. We studied 5 strike-slip earthquakes in the Jan Mayen fracture zone with magnitudes in the range of 5.9 centroid time delay compared to other oceanic transform fault earthquakes.

  4. GROWTH OR RETRACTION: WHAT TENDENCIES DO INDICES FOR VACANCY OFFER, REGISTRATIONS AND NUMBER OF GRADUATES IN BRAZILIAN ACCOUNTING SCIENCE PROGRAMS EXPOSE?

    Directory of Open Access Journals (Sweden)

    Daniele Silva Rodrigues

    2015-01-01

    Full Text Available This study aims to identify possible tendencies from offered vacancy indices, registrations and number of graduates in the field of Accounting Science, both in presential and distance education, from 1995 to 2012. Expansion policies and the increasing access of the Brazilian Higher Education System (“Sistema de Educação Superior” (SES, institutionalized by the government, are considered as a context to understand these tendencies. The main data sources used were micro data from the Higher Education Census (“Censo de Educação Superior” (CES from 1995 to 2012. This study carried out descriptive and analytical procedures in a trending movement for these indices from 1995 to 2012. The results suggest that the growth in the offer of vacancies was expressive throughout the period. This movement was not followed in the same rate by the number of interested candidates to compete for a position in the Accounting Science program. There is an oversupply on offers for vacancies with a rising tendency in private institutions. The evolution in the registration rate in distant education courses (“Cursos de Educação à Distância” (EAD is inconstant. There is a concentration of enrolled students at a lower number in Higher Education Institutions (“Instituições de Ensino Superior” (IES of a public nature, in contrast with the pulverized distribution on registrations among a higher number of private IES. The completion rate in Accounting Science presents high and low alternate periods for the presential modality. However, there is evidence on high evasion and/or retention index. The course assessment tools indicate possible problems in the offering of the education service and deficiencies regarding the under graduation of students in Accounting Science.

  5. 48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

    Science.gov (United States)

    2010-10-01

    ... CONTRACT CLAUSES Text of Provisions and Clauses 52.230-4 Disclosure and Consistency of Cost Accounting... Disclosure Statement, disclose in writing its cost accounting practices as required by 48 CFR 9903.202-1... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Disclosure and Consistency...

  6. 18 CFR 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments.

    Science.gov (United States)

    2010-04-01

    ....5, Investment tax credit adjustments. 367.105 Section 367.105 Conservation of Power and Water... tax credit adjustments. (a) Account 411.4 (§ 367.4114) must be debited with the amounts of investment tax credits related to service company property that are credited to account 255, Accumulated deferred...

  7. Possible future petroleum activity around Jan Mayen. Consequences of emissions to air.; Aapning av havomraadene ved Jan Mayen for petroleumsvirksomhet. Konsekvenser av regulaere utslipp til luft.

    Energy Technology Data Exchange (ETDEWEB)

    Solberg, Sverre; Svendby, Tove; Gjerstad, Karl Idar; Liu, Li; Wathne, Bente M.; Skjelkvaale, Brit Lisa; Hoegaasen, Tore; Aarrestad, Per Arild; Gjershaug, Jan Ove

    2012-07-01

    Norwegian Institute for Air Research (NILU), Norwegian Institute for Water Research (NIVA) and the Norwegian Institute for Nature Research (NINA) have considered the effects on the environment of emissions of NO{sub x}, SO{sub 2} and particulate matter into the air from any future petroleum activity in the waters around Jan Mayen. It is estimated deposition of nitrogen, sulfur and particulates - also formation of ozone is calculated. It is also considered what effect it has on nature. Calculations indicate that emissions most likely will not lead to negative effects on vegetation and fauna of the terrestrial impact area. (Author)

  8. Mr. Jan Hendrik Bannier and Dr. Gosta Funke

    CERN Document Server

    CERN PhotoLab

    1966-01-01

    (on the left) : Mr. Jan Hendrik Bannier has been President of the Council at CERN for the years 1964, 1965 and 1966 and was President of the Finance Committee from 1958 to 1960. He is now a member of the Site Evaluation Panel for the 300 GeV accelerator project. In the Netherlands, he is Director of ZWO (Organization for the Advancement of Pure Research) and also Vice-President of the National Commission for UNESCO. (on the right) : Dr. Gosta Funke, who has represented his country at CERN Council sessions since the beginning of the Organization, was elected President of the Council for 1967 at its Thirty-third Session, in December. In Sweden, he has been Secretary-General of the State Council for Atomic Research since 1959. He is also President of the Council of ESO (European Southern Observatory), an organization building in Chili.

  9. Heiastusi perifeeriast : ühe rändnäituse kiiluvees / Rait Parts, Merle Kasonen, Jan Skolimowski

    Index Scriptorium Estoniae

    Parts, Rait, 1980-

    2014-01-01

    Kultuuri ja looduse piirimaadest, perifeeria tundmisest ja selle omaks pidamisest. Merle Kasoneni ja Jan Skolimowski lõigud ehtekunsti näitusest "Ümber nurga" Hobusepea 2 sisehoovis 8. - 22. märts 2014 ja Soomaal, Mardu talus 31.05 - 27.07.2014

  10. Accounting for Investement Property Under Romanian Accounting System

    OpenAIRE

    Sava Raluca

    2015-01-01

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

  11. JAN DUIKER: A RIVER SIDE HOTEL IN DOLNÍ ZÁLEZLY NAD LABEM, CZECH REPUBLIC 1929-1930 / Jan Duiker: un hotel junto al río en Dolní Zálezly nad Labem,República Checa 1929-1930

    Directory of Open Access Journals (Sweden)

    Jan Molema

    2014-05-01

    Full Text Available SUMMARY After the early death of Jan Duiker, his compatriot Han van Loghem wrote: “By no means everything in Duiker is sound in the sense of the mathematical technique, and often not from the viewpoint of centuries long utility. But precisely this makes that his work contains the freshness of the continuously renewing nature.” (De Hollandsche revue, jrg 41, 1936, no 8, p. 366. Van Loghem’s book Bouwen Bauen Building Batîr (1932 has been the only publication in Duiker’s life time in which some space was dedicated to his highly interesting entry for a competition for a riverside hotel in Salesel an der Elbe, now (Dolní Zálezly nad Labem in the Czech Republic. In this article the writer has tried to understand the project with his knowledge of Jan Duiker’s work in general, from what Van Loghem published, and some additional drawings discovered and published in later years. Duiker’s archive contains nothing. A detective story. RESUMEN Después de la temprana muerte de Jan Duiker, su compatriota Han van Loghem escribió: “De ninguna manera en Duiker todo es inalterable en el sentido técnico de las matemáticas, y sobre todo desde el punto de vista de la utilidad a lo largo de los siglos. Pero precisamente esto hace que su trabajo contenga la frescura de la naturaleza que continuamente se renueva” (De Hollandsche revue, jrg 41, 1936, no 8, p. 366. El libro de Van Loghem Bouwen Bauen Building Batîr (1932 ha sido la única publicación sobre Duiker en vida en el cual, algunas partes, estaban dedicadas a su interesantísimo proyecto para el concurso para un hotel junto al río en Salesel an der Elbe, ahora (Dolní Zálezly nad Labem en la República Checa. En este artículo, he intentado entender el proyecto con el conocimiento que tengo, en general, del trabajo de Jan Duiker, con lo publicado por Van Loghem y algunos dibujos adicionales descubiertos y publicados años más tarde. En el archivo de Duiker no hay nada. Ha sido una

  12. Geology and assessment of undiscovered oil and gas resources of the Jan Mayen Microcontinent Province, 2008

    Science.gov (United States)

    Moore, Thomas E.; Pitman, Janet K.; Moore, Thomas E.; Gautier, D.L.

    2018-01-26

    The Jan Mayen Microcontinent encompasses a rectangular, mostly submarine fragment of continental crust that lies north of Iceland in the middle of the North Atlantic Ocean. These continental rocks were rifted away from the eastern margin of Greenland as a consequence of a westward jump of spreading centers from the now-extinct Aegir Ridge to the currently active Kolbeinsey Ridge in the Oligocene and early Miocene. The microcontinent is composed of the high-standing Jan Mayen Ridge and a series of smaller ridges that diminish southward in elevation and includes several deep basins that are underlain by strongly attenuated continental crust. The geology of this area is known principally from a loose collection of seismic reflection and refraction lines and several deep-sea scientific drill cores.The Jan Mayen Microcontinent petroleum province encompasses the entire area of the microcontinent and was defined as a single assessment unit (AU). Although its geology is poorly known, the microcontinent is thought to consist of late Paleozoic and Mesozoic rift basin stratigraphic sequences similar to those of the highly prospective Norwegian, North Sea, and Greenland continental margins. The prospectivity of the AU may be greatly diminished, however, by pervasive extensional deformation, basaltic magmatism, and exhumation that accompanied two periods of continental rifting and breakup in the Paleogene and early Neogene. The overall probability of at least one petroleum accumulation of >50 million barrels of oil equivalent was judged to be 5.6 percent. As a consequence of the low level of probability, a quantitative assessment of this AU was not conducted.

  13. Effect of the number of ball contacts within bouts of 4 vs. 4 small-sided soccer games.

    Science.gov (United States)

    Dellal, Alexandre; Lago-Penas, Carlos; Wong, Del P; Chamari, Karim

    2011-09-01

    The aim of this study was to examine the influence of the number of ball touches authorized per possession on the physical demands, technical performances and physiological responses throughout the bouts within 4 vs. 4 soccer small-sided games (SSGs). Twenty international soccer players (27.4 ± 1.5 y, 180.6 ± 2.3 cm, 79.2 ± 4.2 kg, body fat 12.7 ± 1.2%) performed three different 4 vs. 4 SSGs (4 × 4 min) in which the number of ball touches authorized per possession was manipulated (1 touch = 1T; 2 touches = 2T; Free Play = FP). The SSGs were divided in 4 bouts (B1, B2, B3 and B4) separated by 3 min of passive recovery. The physical performances, technical activities, heart rate responses, blood lactate and RPE were analyzed. The FP rule presented greater number of duels, induced the lowest decreases of the sprint and high-intensity performances, and affected less the technical actions (successful passes and number of ball losses) from B1 to B4 as compared with 1T and 2T forms. Moreover, the SSG played in 1T form led to reach higher solicitation of the high-intensity actions while players presented more difficulty to perform a correct technical action. The modification of the number of ball touches authorized per possession affects the soccer player activity from the first to the last bout of SSG, indicating that the determination of this rule has to be precisely planned by the coach according to the objectives of the training.

  14. Proměny a konstanty Helfertova psaní o Janáčkovi

    Czech Academy of Sciences Publication Activity Database

    Zapletal, Miloš

    2016-01-01

    Roč. 51, č. 2 (2016), s. 237-271 ISSN 1212-0391 Institutional support: RVO:68378076 Keywords : Helfert * Janáček * reception of music * discourse analysis * music criticism * methodologies of musical historiography * conceptions of history * writing (écriture) Subject RIV: AL - Art, Architecture, Cultural Heritage OBOR OECD: Performing arts studies (Musicology, Theater science, Dramaturgy) https://digilib.phil.muni.cz/bitstream/handle/11222.digilib/136152/1_MusicologicaBrunensia_51-2016-2_22.pdf?sequence=1

  15. One Model Fits All: Explaining Many Aspects of Number Comparison within a Single Coherent Model-A Random Walk Account

    Science.gov (United States)

    Reike, Dennis; Schwarz, Wolf

    2016-01-01

    The time required to determine the larger of 2 digits decreases with their numerical distance, and, for a given distance, increases with their magnitude (Moyer & Landauer, 1967). One detailed quantitative framework to account for these effects is provided by random walk models. These chronometric models describe how number-related noisy…

  16. Communication of bed allocation decisions in a critical care unit and accountability for reasonableness

    Directory of Open Access Journals (Sweden)

    Swota Alissa H

    2005-10-01

    Full Text Available Abstract Background Communication may affect perceptions of fair process for intensive care unit bed allocation decisions through its impact on the publicity condition of accountability for reasonableness. Methods We performed a qualitative case study to describe participant perceptions of the communication of bed allocation decisions in an 18-bed university affiliated, medical-surgical critical care unit at Sunnybrook and Women's College Health Sciences Centre. Interviewed participants were 3 critical care physicians, 4 clinical fellows in critical care, 4 resource nurses, 4 "end-users" (physicians who commonly referred patients to the unit, and 3 members of the administrative staff. Median bed occupancy during the study period (Jan-April 2003 was 18/18; daily admissions and discharges (median were 3. We evaluated our description using the ethical framework "accountability for reasonableness" (A4R to identify opportunities for improvement. Results The critical care physician, resource nurse, critical care fellow and end-users (trauma team leader, surgeons, neurosurgeons, anesthesiologists functioned independently in unofficial "parallel tracks" of bed allocation decision-making; this conflicted with the official designation of the critical care physician as the sole authority. Communication between key decision-makers was indirect and could exclude those affected by the decisions; notably, family members. Participants perceived a lack of publicity for bed allocation rationales. Conclusion The publicity condition should be improved for critical care bed allocation decisions. Decision-making in the "parallel tracks" we describe might be unavoidable within usual constraints of time, urgency and demand. Formal guidelines for direct communication between key participants in such circumstances would help to improve the fairness of these decisions.

  17. Effects of the virtual particle number on the S matrix of the (phi4)/sub 1+1/ model

    International Nuclear Information System (INIS)

    Kroeger, H.; Girard, R.; Dufour, G.

    1987-01-01

    We present results of the S matrix in the (phi 4 )/sub 1 + 1/ model obtained by a nonperturbative calculation using a momentum-space discretization technique. First, we calculate the two-body S matrix in the strong-coupling regime (up to λ/sub eff/ = 3), with the restriction of taking into account only two-body virtual particle states. We find agreement with standard perturbation theory obtained by summing up the corresponding graphs to infinite order. We also estimate the effect of mass renormalization. Second, we investigate the effect of including higher virtual particle numbers in two-particle scattering in the cases λ/sub eff/ = (1/6) and λ/sub eff/ = 1. In both cases we find convergence of the S matrix with respect to increasing the virtual-particle-number cutoff

  18. Eavesdropping with a Master: Leoš Janáček and the Music of Speech

    Directory of Open Access Journals (Sweden)

    Jonathan Pearl

    2006-07-01

    Full Text Available The composer Leos Janácek (1854-1928 has been noted for his interest in speech melodies. Little discussion has focused however on the field methods that he used in gathering them, nor on the products themselves. Janácek spent more than three decades, transcribing thousands of what he termed nápevky mluvy [tunelets of speech] in standard musical notation. The record that remains of these efforts is impressive both for its volume and its quality, as well as for its potential to reveal aspects of the perceptual overlap between music and language. Heretofore his pioneering efforts in the study of speech prosody and music perception have neither been recognized nor acknowledged. The present study provides a background for and an overview of the transcriptions, along with comparative musicological and linguistic analyses of the materials presented. With this analysis as a starting point, I indicate promising avenues for further collaborations between linguists and musicologists, seeking an integrated theory of music and language cognition.

  19. Comet Kohoutek, The Arab Oil Embargo, and the Jan 1974 AAS Meeting

    Science.gov (United States)

    Duncan, D. K.

    1999-05-01

    An unlikely combination of factors, including Comet Kohoutek and the Arab Oil embargo, combined to make my first AAS Meeting my most memorable. Three young graduate students confronted lack of gas, lack of money, and lack of planning to attend the Jan 1974 meeting in Tucson, AZ. One, Steve Hawley, displayed skills which would later be valuable when he became the astronaut who launched HST. Although we became stranded in the desert, two of the three of us made it to the meeting, and only one didn't....

  20. Religion, symbols and the human condition : An analysis of the basic ideas of Jan van Baal

    NARCIS (Netherlands)

    Kuiper, Yme; Hubbeling, Hubertus G.; Kippenberg, Hans G.

    1986-01-01

    The anthrology of religion of the eminent Dutch scholar Jan van Baal is a lucid synthesis of existentialm and structuralism. Van Baal interprets religion and ritual as symbols for communication. His fieldwork among the Marind-anim in Dutch New Guinea has strongly been inspired by Dutch and French

  1. The genesis of Jan Steens painting 'As the old ones sing, so the young ones pipe' from the Gemaeldegalerie Berlin

    International Nuclear Information System (INIS)

    Denker, A.; Kleinert, K.; Laurenze-Landsberg, C.; Reimelt, M.; Schroeder-Smeibidl, B.

    2011-01-01

    In collaboration with the research reactor of the Helmholtz-Zentrum Berlin fuer Materialien und Energie, the Gemaeldegalerie Berlin is the only institute worldwide, which systematically employs the method of Neutron-Activation-Autoradiography to analyze paintings and painting techniques. To date more than 70 paintings were investigated with this effective, non-destructive, and exceptional method. It allows the visualization of structures and layers beneath the top surface and, in addition, enables the identification of elements contained in the pigments. The instrument B8 at the research reactor BER II is dedicated to this research. Jan Steen is one of the prolific artists from the 17th century. Like other artists from that time he produced several versions of one specific topic during life-time. The topic 'As the old ones sing, so the young ones pipe' was painted by Jan Steen in 13 versions. The painting from the Gemaeldegalerie is an exception in this series as it differs in style and content from the other oeuvres. The question arises: why did the artist deviate from his usual scheme? The possible answer is provided by X-ray images and neutron autoradiographs made of the painting, allowing insight into hidden paint layers and, therefore, in the genesis of the painting. Jan Steen did not simply change the composition of the room and the figures. He originally intended an altogether different topic. Assumedly it was supposed to be a so-called merry company, located in a generous, stately room. Many pieces of this sophisticated ambiance have been eliminated from the version visible today; others were modified and integrated into the composition of the new painting. Thus, Jan Steen commenced the topic 'As the old ones sing, so the young ones pipe' from a different context.

  2. Jan Patočka’s Concept of Fraternity and its Challenges vis-à-vis the World of Today

    Directory of Open Access Journals (Sweden)

    Zuzana Svobodová

    2017-12-01

    Full Text Available The presentation entitled “Jan Patočka’s Concept of Fraternity and its Challenges vis-à-vis the World of Today” discusses the concept of fraternity explored in texts by the Czech philosopher written later in his life. J. Patočka was one of the authors of Charter 77, a dissident document, which called for the protection of human rights (published on January 6.–7., 1977. First, Patočka’s theory of three movements of life (also: movements of the soul – i.e. the movement of rooting or anchoring, the movement of labour or self-delivery and the movement of breakthrough or finding oneself – will be analysed. Based on the analysis, the role of turning (gr. metanoiésis from a mere solidarity of interests to actual being through surrendering oneself will be shown. Jan Patočka interpreted life as surrender by referring to the notion of Godman and the way the world relates to him. The phenomenon of sacrifice that Jan Patočka dealt with in the last period of his life (Patočka died on March 13, 1977, following long and exhausting police interrogations can inspire the field of social ethics, both from the philosophical and theological points of view. It also comes with challenges to education and training in today’s Europe, which faces migration, as it needs to learn new habits of hospitality and fraternity.  

  3. Une étude de cas. Saint Sébastien dans “Je suis sang” de Jan Fabre

    Directory of Open Access Journals (Sweden)

    Lydie Toran

    2017-06-01

    Full Text Available Jan Fabre’s writing frequently displays a variety of quotations, especially visual ones. His 2001 Je suis sang (conte de fées médiéval is directly and indirectly inspired by Saint Sebastian’s iconography. This study examines the modalities and functions of this re-use in detail.

  4. Jan Vejrych (1856–1926). Život a dílo architekta z Horní Branné u Jilemnice

    Czech Academy of Sciences Publication Activity Database

    Uhlík, Jan

    2016-01-01

    Roč. 17, č. 1 (2016), s. 18-37 ISSN 1213-5097 Institutional support: RVO:68378033 Keywords : Jan Vejrych * Horní Branná * history of architecture Subject RIV: AL - Art, Architecture, Cultural Heritage

  5. 19 CFR 4.70 - Public Health Service requirements.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 1 2010-04-01 2010-04-01 false Public Health Service requirements. 4.70 Section 4... THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Foreign Clearances § 4.70 Public Health Service... Public Health Service. [T.D. 00-4, 65 FR 2874, Jan. 19, 2000] ...

  6. Hudební stránka Janáčkových folklorních záznamů

    Czech Academy of Sciences Publication Activity Database

    Procházková, Jarmila

    2004-01-01

    Roč. 36, č. 6 (2004), s. 20-26 ISSN 0862-8505 Institutional research plan: CEZ:AV0Z9058907 Keywords : folk music * folksong * Leoš Janáček * recordings of folk music Subject RIV: AC - Archeology, Anthropology, Ethnology

  7. 12 CFR 230.4 - Account disclosures.

    Science.gov (United States)

    2010-01-01

    ... accounts with a stated maturity greater than one year that do not compound interest on an annual or more... consumer agrees. (ii) In providing disclosures upon request, the institution may: (A) Specify an interest... applicable: (1) Rate information—(i) Annual percentage yield and interest rate. The “annual percentage yield...

  8. 12 CFR 220.4 - Margin account.

    Science.gov (United States)

    2010-01-01

    ... Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM CREDIT BY... securities. The required margin on a net long or net short commitment in a when-issued security is the margin...) Interest charged on credit maintained in the margin account; (ii) Premiums on securities borrowed in...

  9. The WSTIAC Quarterly. Volume 9, Number 4

    Science.gov (United States)

    2010-04-28

    elements of command– Major Eric D. Trias Captain Bryan M. Bell US Air Force You have to know the past to understand the present. — Carl Sagan This article is...Quarterly, Volume 9, Number 4 3 INTRODUCTION Carl von Clausewitz defined war as “…an act of violence intended to compel our opponent to fulfill our will...controlled systems. NOTES & REFERENCES ‡ Joint Pub 3-13 provides the doctrinal foundation for the conduct of IO in joint operations. [1] von Clausewitz, Carl

  10. 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.

  11. 37 CFR 260.4 - Confidential information and statements of account.

    Science.gov (United States)

    2010-07-01

    ... Confidential information and statements of account. (a) For purposes of this part, confidential information shall include statements of account and any information pertaining to the statements of account... included on the statement of account. (d) Access to the confidential information pertaining to the royalty...

  12. 37 CFR 382.4 - Confidential information and statements of account.

    Science.gov (United States)

    2010-07-01

    ... information and statements of account. (a) For purposes of this subpart, confidential information shall include statements of account and any information pertaining to the statements of account designated as... payments. (c) A statement of account shall include only such information as is necessary to verify the...

  13. Primitive off-rift basalts from Iceland and Jan Mayen

    DEFF Research Database (Denmark)

    Debaille, Vinciane; Trønnes, Reidar G.; Brandon, Alan D.

    2009-01-01

    to a hybrid mixture between the depleted-MORB mantle and the enriched Iceland mantle plume, itself resulting from mixing between recycled oceanic crust and depleted lower mantle. This hybrid accounts for the high 3He/4He (28 Ra), high 143Nd/144Nd (0.5132), high 187Os/188Os (0.14) and low 87Sr/86Sr (0...

  14. 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

  15. Accounting As the Language of Business?

    DEFF Research Database (Denmark)

    Torfason, Asgeir B.; Musacchio Adorisio, Anna Linda

    financial numbers to be reliable and trusted. The other, in the standard accounting rules for reporting cash flow of banks that were implemented decades ago are still in place unchanged after the crisis. According to basic theory in finance and accounting these numbers are presented to measure liquidity......The global financial crisis that started in 2007 demonstred not only a collapse of the financial system but also a failure in financial communication. The analytical substance taken for granted in accounting information turned out to be questionable. Published numbers from financial statements...... 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...

  16. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

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

  17. SCATS: SRB Cost Accounting and Tracking System handbook

    Science.gov (United States)

    Zorv, R. B.; Stewart, R. D.; Coley, G.; Higginbotham, M.

    1978-01-01

    The Solid Rocket Booster Cost Accounting and Tracking System (SCATS) which is an automatic data processing system designed to keep a running account of the number, description, and estimated cost of Level 2, 3, and 4 changes is described. Although designed specifically for the Space Shuttle Solid Rocket Booster Program, the ADP system can be used for any other program that has a similar structure for recording, reporting, and summing numbers and costs of changes. The program stores the alpha-numeric designators for changes, government estimated costs, proposed costs, and negotiated value in a MIRADS (Marshall Information Retrieval and Display System) format which permits rapid access, manipulation, and reporting of current change status. Output reports listing all changes, totals of each level, and totals of all levels, can be derived for any calendar interval period.

  18. An interview with Murray Jackson by Jan Wiener.

    Science.gov (United States)

    Jackson, Murray

    2011-04-01

    Murray Jackson was among the early trainees at the Society of Analytical Psychology (SAP) drawn to Jungian ideas during the 1950s when the training was still relatively informal. He was born in Australia where he became a doctor and came to London to study psychiatry with a particular interest in psychosis. He was influenced by Michael Fordham with whom he had an analysis and his four papers, published in the Journal of Analytical Psychology in the early 1960s, contributed significantly to the growing interest in clinical technique, particularly transference, that developed in the Society at that time. Later, he retrained at the British Institute of Psychoanalysis in the Kleinian tradition and was the first consultant at the Maudsley Hospital to run a 10-bed unit for severely mentally ill patients applying psychoanalytic principles. In April 2010, Jan Wiener interviewed Murray Jackson in France, where he now lives in retirement, about his interest and subsequent disappointment in Jungian ideas as well as his involvement with the Society of Analytical Psychology at a particular point in its history. After a brief introduction, the interview is reproduced in full. © 2011, The Society of Analytical Psychology.

  19. The Ethics of Creative Accounting

    OpenAIRE

    Amat, Oriol; Blake, John; Dowds, Jack

    2005-01-01

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

  20. „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.

  1. Implementing Replacement Cost Accounting

    Science.gov (United States)

    1976-12-01

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

  2. Nuclear fuel lease accounting

    International Nuclear Information System (INIS)

    Danielson, A.H.

    1986-01-01

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

  3. New Discoveries about Janáček’s Choruses from 1873 to 1876 (Texts – Parts – Chronology)

    Czech Academy of Sciences Publication Activity Database

    Procházková, Jarmila

    2017-01-01

    Roč. 54, č. 2 (2017), s. 117-178 ISSN 0018-7003 Institutional support: RVO:68378076 Keywords : Leoš Janáček (1854-1928) * choruses * chronology of the early work * musical arrangements Subject RIV: AL - Art, Architecture, Cultural Heritage OBOR OECD: Performing arts studies (Musicology, Theater science, Dramaturgy)

  4. Accounting for Investement Property Under Romanian Accounting System

    Directory of Open Access Journals (Sweden)

    Sava Raluca

    2015-04-01

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

  5. The symbol grounding problem revisited: a thorough evaluation of the ANS mapping account and the proposal of an alternative account based on symbol-symbol associations.

    Directory of Open Access Journals (Sweden)

    Bert Reynvoet

    2016-10-01

    Full Text Available Recently, a lot of studies in the domain of numerical cognition have been published demonstrating a robust association between numerical symbol processing and individual differences in mathematics achievement. Because numerical symbols are so important for mathematics achievement, many researchers want to provide an answer on the ‘symbol grounding problem’, i.e., how does a symbol acquires its numerical meaning? The most popular account, the ANS mapping account, assumes that a symbol acquires its numerical meaning by being mapped on a non-verbal and Approximate Number System (ANS. Here, we critically evaluate four arguments that are supposed to support this account, i.e., (1 there is an evolutionary system for approximate number processing, (2 non-symbolic and symbolic number processing show the same behavioral effects, (3 non-symbolic and symbolic numbers activate the same brain regions which are also involved in more advanced calculation and (4 non-symbolic comparison is related to the performance on symbolic mathematics achievement tasks. Based on this evaluation, we conclude that all of these arguments and consequently also the mapping account are questionable. Next we explored less popular alternative, where small numerical symbols are initially mapped on a precise representation and then, in combination with increasing knowledge of the counting list result in an independent and exact symbolic system based on order relations between symbols. We evaluate this account by reviewing evidence on order judgement tasks following the same four arguments. Although further research is necessary, the available evidence so far suggests that this symbol-symbol association account should be considered as a worthy alternative of how symbols acquire their meaning.

  6. The Symbol Grounding Problem Revisited: A Thorough Evaluation of the ANS Mapping Account and the Proposal of an Alternative Account Based on Symbol-Symbol Associations.

    Science.gov (United States)

    Reynvoet, Bert; Sasanguie, Delphine

    2016-01-01

    Recently, a lot of studies in the domain of numerical cognition have been published demonstrating a robust association between numerical symbol processing and individual differences in mathematics achievement. Because numerical symbols are so important for mathematics achievement, many researchers want to provide an answer on the 'symbol grounding problem,' i.e., how does a symbol acquires its numerical meaning? The most popular account, the approximate number system ( ANS ) mapping account , assumes that a symbol acquires its numerical meaning by being mapped on a non-verbal and ANS. Here, we critically evaluate four arguments that are supposed to support this account, i.e., (1) there is an evolutionary system for approximate number processing, (2) non-symbolic and symbolic number processing show the same behavioral effects, (3) non-symbolic and symbolic numbers activate the same brain regions which are also involved in more advanced calculation and (4) non-symbolic comparison is related to the performance on symbolic mathematics achievement tasks. Based on this evaluation, we conclude that all of these arguments and consequently also the mapping account are questionable. Next we explored less popular alternative, where small numerical symbols are initially mapped on a precise representation and then, in combination with increasing knowledge of the counting list result in an independent and exact symbolic system based on order relations between symbols. We evaluate this account by reviewing evidence on order judgment tasks following the same four arguments. Although further research is necessary, the available evidence so far suggests that this symbol-symbol association account should be considered as a worthy alternative of how symbols acquire their meaning.

  7. 17 CFR 210.4-10 - Financial accounting and reporting for oil and gas producing activities pursuant to the Federal...

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial accounting and... of General Application § 210.4-10 Financial accounting and reporting for oil and gas producing... section prescribes financial accounting and reporting standards for registrants with the Commission...

  8. Hoe hoger de haze bij diffuus glas, hoe hoger de meerproductie (interview met Jan Janse en Sonny Moerenhout)

    NARCIS (Netherlands)

    Kierkels, T.; Janse, J.; Moerenhout, S.

    2012-01-01

    Een vroege komkommerteelt onder diffuus glas gaf vanaf het begin een grotere opbrengst dan onder gewoon glas. Jan Janse van Wageningen UR Glastuinbouw durft na de reeks proeven in de afgelopen jaren de conclusie te trekken: hoe hoger de haze, hoe hoger de meerproductie. Dus ook in een vroege teelt.

  9. Restoran Noa Miidurannas = Noa Restaurant in the Miiduranna area of Tallinn / Peeter Loo, Jan Skolimowski, Kaspar Kruuse, Tarmo Piirmets ; kommenteerinud Raivo Kotov

    Index Scriptorium Estoniae

    2015-01-01

    Noa restoran Miidurannas Ranna tee 3, valminud 2014. Arhitektid Peeter Loo, Jan Skolimowski, Kaspar Kruuse (Kamp Arhitektid), sisearhitekt Tarmo Piirmets (Pink). Eesti Kultuurkapitali Arhitektuuri sihtkapitali arhitektuuripreemia 2014

  10. Demographic profile and epidemiology of injury in Mthatha, South ...

    African Journals Online (AJOL)

    EB

    1997-01-01

    Jan 1, 1997 ... African Health Sciences Vol 13 Issue 4 December 2013. 1144 ... Howard University, Washington, United States of America ... leading causes of injuries were inter-personal violence accounting for 60% of cases, and motor vehicle accidents accounting ..... desire to kill, while extremity injuries are from police.

  11. De grote reis van Jan Alensoon (1683-1769): van zijn gezang was ‘ieder een verstelt en verwondert’

    NARCIS (Netherlands)

    Metzelaar, H.

    2011-01-01

    While most 17th and 18th century Grand Tours were trips of Europe meant to complete a young man’s education, Jan Alensoon is forty years old when he leaves Leiden in 1723. A learned connoisseur with clear opinions, Alensoon visits countless churches and palaces en route, especially in Italy, his

  12. 17 CFR 240.19d-4 - Notice by the Public Company Accounting Oversight Board of disapproval of registration or of...

    Science.gov (United States)

    2010-04-01

    ... Accounting Oversight Board of disapproval of registration or of disciplinary action. (a) Definitions—(1... Accounting Oversight Board of disapproval of registration or of disciplinary action. 240.19d-4 Section 240.19d-4 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) GENERAL RULES...

  13. 48 CFR 9903.302-4 - Illustrations of changes which do not meet the definition of “Change to a cost accounting practice.”

    Science.gov (United States)

    2010-10-01

    ... which do not meet the definition of âChange to a cost accounting practice.â 9903.302-4 Section 9903.302-4 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL... definition of “Change to a cost accounting practice.” Description Accounting treatment (a) Changes in the...

  14. The tourism potential of the commune Janów Podlaski and its evaluation of tourism appeal as compared to the administrative district of Biała Podlaska (Lublin voivodeship)

    Science.gov (United States)

    Skrzypczak, Andrzej; Chmielewska, Anna Beata

    2009-01-01

    The purpose of this thesis has been to evaluate tourism appeal of the commune of Janów Podlaski, as compared to the other communes in the administrative district of Biała Podlaska, and to analyse the recreational potential of the natural environment within the commune and it's present day infrastructure for tourism industry. For evaluation of the tourism attractiveness of the commune, based on comparative analysis, the method of synthetic measures was applied. The commune of Janów Podlaski belongs to one of the most attractive areas for tourists in the administrative district of Biała Podlaska. The attractiveness of the commune is associated with the Bug river, which flows across high-value landscapes and possess many ecological assets. Development of water tourism, however, is hindered by the fact that the Bug forms part of Poland's state border and it's water is rather polluted. Walking tourism in the commune of Janów Podlaski is encouraged owing to a well-developed and properly sing-posted networks of trails. The accommodation facilities are not evenly distributed as most of the rooms for tourists can be found in Janów Podlaski.

  15. Partnering for accountability | IDRC - International Development ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    2011-01-25

    Jan 25, 2011 ... ... could clearly benefit both research organizations and those affected by their work. ... politicians and the public in the UK on global governance issues. ... deal of cost, without involving resource-heavy methods,” he said.

  16. Jan van der Groen, hovenier van de Prins van Oranje. Nieuwe archiefgegevens over zijn leven

    Directory of Open Access Journals (Sweden)

    Lenneke Berkhout

    2017-08-01

    Jan van der Groen was something of an odd man out among the gardeners. Having started out as a florist, he would seem to have had no experience in garden management when he was appointed head gardener. Most other gardeners had worked in the job from an early age, thereby building a wider range of horticultural skills and knowledge. It is also probable that he had little or no knowledge of geometry at a time when gardeners were increasingly being required to lay out classical gardens. On the other hand, in addition to his considerable knowledge of flowers and plants, Van der Groen was acquainted with prevailing views on ‘outdoor life’; he was familiar with the foremost gardens in France and the Dutch Republic, either from illustrations or possibly even from personal experience. In this he probably differed from other gardeners. Van der Groen did not make any garden designs. His social position was comparable to that of other gardeners: they belonged to the petit bourgeoisie, a social middle class with a modicum of property, which fell between the small, wealthy upper class and the vast mass of poor people. Nor was there any difference in terms of the subordinate position within the stadholder household and the garden management organization. All gardeners were required to render detailed accounts to the Nassause Domeinraad, the body responsible for managing the Prince of Orange’s domains. Ultimately, it was the publication of his book that set Van der Groen apart from his peers. No other court gardener ever penned such a work.

  17. Copy number increase of ACTN4 is a prognostic indicator in salivary gland carcinoma

    International Nuclear Information System (INIS)

    Watabe, Yukio; Mori, Taisuke; Yoshimoto, Seiichi; Nomura, Takeshi; Shibahara, Takahiko; Yamada, Tesshi; Honda, Kazufumi

    2014-01-01

    Copy number increase (CNI) of ACTN4 has been associated with poor prognosis and metastatic phenotypes in various human carcinomas. To identify a novel prognostic factor for salivary gland carcinoma, we investigated the copy number of ACTN4. We evaluated DNA copy number of ACTN4 in 58 patients with salivary gland carcinoma by using fluorescent in situ hybridization (FISH). CNI of ACTN4 was recognized in 14 of 58 patients (24.1%) with salivary gland carcinoma. The cases with CNI of ACTN4 were closely associated with histological grade (P = 0.047) and vascular invasion (P = 0.033). The patients with CNI of ACTN4 had a significantly worse prognosis than the patients with normal copy number of ACTN4 (P = 0.0005 log-rank test). Univariate analysis by the Cox proportional hazards model showed that histological grade, vascular invasion, and CNI of ACTN4 were independent risk factors for cancer death. Vascular invasion (hazard ratio [HR]: 7.46; 95% confidence interval [CI]: 1.98–28.06) and CNI of ACTN4 (HR: 3.23; 95% CI: 1.08–9.68) remained as risk factors for cancer death in multivariate analysis. Thus, CNI of ACTN4 is a novel indicator for an unfavorable outcome in patients with salivary gland carcinoma

  18. 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....

  19. Théâtre, peinture, musique. La citation dans l’œuvre de Jan Fabre

    Directory of Open Access Journals (Sweden)

    Luc van den Dries

    2017-06-01

    Full Text Available In Jan Fabre’s theatre, references and allusions to different periods and movements of art history proliferate. This technique is not playful or postmodern. Rather, it belongs to the Brechtian tradition, as an original reflection on templates. In some cases, his quotational practice is so refined that it could be considered as a new form of adaptation, while, at the same time, self-quotation – which establishes a connection between different works and creative phases of the artist – is very frequent.

  20. 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…

  1. Documentation and Analysis of the ’Miscellaneous’ Account Category within the DoD Instruction 7220.29-H Depot Level Maintenance Cost Accounting System.

    Science.gov (United States)

    1984-12-01

    34MISCELLANEOUS" ACCOUNT CATEGORY WITHIN THE DOD INSTRUCTION 7220.29-H DEPOT LEVEL MAINTENANCE COST ACCOUNTING SYSTEM by a. Steven Eugene Lehr CDecember 1984...PERFORMING ONG. REPORT NUMBER Maintenance Cost Accounting System 7. AUTHOR(&) S. CONTRACT OR GRANT NUMBER(@) Steven Eugene Lehr 9. PERFORMING ORGANIZATION...Availability Codes IS. KEY WORDS (Continue on reverse *ids It necessary and Identify by block number) Dvi Special Uniform Cost Accounting System DoD

  2. 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.

  3. International harmonization of accounting demands a new approach to accounting education

    Directory of Open Access Journals (Sweden)

    Milana Otrusinová

    2013-01-01

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

  4. [JAN JĘDRZEJEWICZ AND EUROPEAN ASTRONOMY OF THE 2ND HALF OF THE 19TH CENTURY].

    Science.gov (United States)

    Siuda-Bochenek, Magda

    2015-01-01

    Jan Jędrzejewicz was an amateur astronomer who in the 2nd half of the 19th century created an observation centre, which considering the level of research was comparable to the European ones. Jędrzejewicz settled down in Plonsk in 1862 and worked as a doctor ever since but his greatest passion was astronomy, to which he dedicated all his free time. In 1875 Jędrzejewicz finished the construction of his observatory. He equipped it with basic astronomical and meteorological instruments, then began his observations and with time he became quite skilled in it. Jędrzejewicz focused mainly on binary stars but he also pointed his telescopes at the planets of the solar system, the comets, the Sun, as well as all the phenomena appearing in the sky at that time. Thanks to the variety of the objects observed and the number of observations he stood out from other observers in Poland and took a very good position in the mainstream of the 19th-century astronomy in Europe. Micrometer observations of binary stars made in Płońsk gained recognition in the West and were included in the catalogues of binary stars. Interest in Jędrzejewicz and his observatory was confirmed by numerous references in the English "Nature" magazine.

  5. Individuals Account Review

    National Research Council Canada - National Science Library

    Scott, Donald

    2004-01-01

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

  6. Crustal and mantle structure of the greater Jan Mayen-East Greenland region (NE Atlantic) from combined 3D structural, S-wave velocity, and gravity modeling

    Science.gov (United States)

    Tan, P.; Sippel, J.; Scheck-Wenderoth, M.; Meeßen, C.; Breivik, A. J.

    2016-12-01

    The study area is located between the Jan Mayen Ridge and the east coast of Greenland. It has a complex geological setting with the ultraslow Kolbeinsey and Mohn's spreading ridges, the anomalously shallow Eggvin Bank, the Jan Mayen Microcontinent (JMMC), and the tectonically active West Jan Mayen Fracture Zone (WJMFZ). In this study, we present the results of forward 3D structural, S-wave velocity, and gravity modeling which provide new insights into the deep crust and mantle structure and the wide-ranging influence of the Iceland Plume. The crustal parts of the presented 3D structural model are mainly constrained by local seismic refraction and reflection data. Accordingly, greatest crustal thicknesses (24 km) are observed on the northern boundary of the JMMC, while the average crustal thickness is 8.5 km and 4 km in the Kolbeinsey and Mohn's Ridge, respectively. The densities of the crustal parts are from previous studies. Additionally, the mantle density is derived from S-wave velocity data (between 50 and 250 km depth), while densities of the lithospheric mantle between the Moho and 50 km are calculated assuming isostatic equilibrium at 250 km depth. This is used as a starting density model which is further developed to obtain a reasonable fit between the calculated and measured (free-air) gravity fields. The observed S-wave tomographic data and the gravity modeling prove that the Iceland plume anomaly in the asthenosphere affects the lithospheric thickness and temperature, from the strongly influenced Middle Kolbeinsey Ridge, to the less affected North Kolbeinsey Ridge (Eggvin Bank), and to the little impacted Mohn's Ridge. Thus, the age-temperature relations of the different mid-ocean ridges of the study area are perturbed to different degrees controlled by the distance from the Iceland Plume. Furthermore, we find that the upper 50 km of lithospheric mantle are thermally affected by the plume only in the southwestern parts of the study area.

  7. A SCIENTIFIC WORLDVIEW OF ACCOUNTING ETHICS AND GOVERNANCE EDUCATION: THE RIGHT FOOTING OF INTERNATIONAL EDUCATION STANDARD 4, BUT...

    Directory of Open Access Journals (Sweden)

    Aziuddin Ahmad

    2012-01-01

    Full Text Available This paper is a critique of the approach in which the issue of accounting ethics and governance has been tackled through education. In light of the existence of the International Education Standard (IES 4 specifically on ethics as the relevant framework developed by the International Federation of Accountants (IFAC, the discussion in this paper centres on the requirement of IES 4 and the manner it is suggested for implementation. Based on the ontological and epistemological reality of the world as reflected in science which also parallels religion and Eastern belief system, we are sceptical of the degree of representation of reality of the model of ethics and governance that is currently upheld by accounting curriculum designers. A framework on ethics education that is more holistic is proposed.

  8. Elamisväärse linna elukvaliteet ei ole seotud riigi või linna suurusega / Jan Gehl ; intervjueerinud Yoko Alender

    Index Scriptorium Estoniae

    Gehl, Jan, 1936-

    2015-01-01

    Yoko Alenderi (Yoko Oma OÜ) algatusel ja koostöös Eesti Kunstiakadeemiaga ilmus Taani urbanisti Jan Gehli raamat "Linnad inimestele" eesti keels. Yoko Alender selgitab projekti tagamaid ning uurib ka vanameistrilt endalt, mis teda elus ja töös tõdedeni on viinud ning kui helgena näeb ta linnade tulevikku

  9. Increased number of IgG4-positive plasma cells in chronic rhinosinusitis.

    Science.gov (United States)

    Ohno, Keiko; Kimura, Yurika; Matsuda, Yoko; Takahashi, Masatoki; Honjyou, Motomu; Arai, Tomio; Tsutsumi, Takeshi

    2017-02-01

    High levels of IgG4-positive plasma cells were observed in tissue samples from ∼30% of patients with chronic rhinosinusitis who satisfied the comprehensive diagnostic criteria for IgG4-related disease. Detection of increased numbers of IgG4-positive plasma cells in the nasal cavity or paranasal sinuses might not be sufficient to make a diagnosis of IgG4-related rhinosinusitis, and a comprehensive evaluation is required. This study aimed to clarify the clinicopathological characteristics of IgG4-positive plasma cells in patients with chronic rhinosinusitis. This study examined nasal mucosal specimens from 35 patients and assigned them to high-IgG4 and low-IgG4 groups based on infiltration of IgG4-positive plasma cells. It compared the pathological characteristics of the two groups, including the presence of fibrosis, phlebitis, hyperplasia of the nasal glands and infiltration of inflammatory cells. No cases of chronic rhinosinusitis showed storiform fibrosis or obliterative phlebitis. The mean number of IgG4-positive plasma cells in samples from all patients was 29.8 ± 40.3/high-power field. Eleven of the 35 cases (31.4%) were classified as high-IgG4. Hyperplasia of the nasal glands was observed significantly more frequently in the high-IgG4 group than in the low-IgG4 group (p = .03).

  10. NR4A orphan nuclear receptor family members, NR4A2 and NR4A3, regulate neutrophil number and survival.

    Science.gov (United States)

    Prince, Lynne R; Prosseda, Svenja D; Higgins, Kathryn; Carlring, Jennifer; Prestwich, Elizabeth C; Ogryzko, Nikolay V; Rahman, Atiqur; Basran, Alexander; Falciani, Francesco; Taylor, Philip; Renshaw, Stephen A; Whyte, Moira K B; Sabroe, Ian

    2017-08-24

    The lifespan of neutrophils is plastic and highly responsive to factors that regulate cellular survival. Defects in neutrophil number and survival are common to both hematologic disorders and chronic inflammatory diseases. At sites of inflammation, neutrophils respond to multiple signals that activate protein kinase A (PKA) signaling, which positively regulates neutrophil survival. The aim of this study was to define transcriptional responses to PKA activation and to delineate the roles of these factors in neutrophil function and survival. In human neutrophil gene array studies, we show that PKA activation upregulates a significant number of apoptosis-related genes, the most highly regulated of these being NR4A2 and NR4A3 Direct PKA activation by the site-selective PKA agonist pair N6/8-AHA (8-AHA-cAMP and N6-MB-cAMP) and treatment with endogenous activators of PKA, including adenosine and prostaglandin E2, results in a profound delay of neutrophil apoptosis and concomitant upregulation of NR4A2/3 in a PKA-dependent manner. NR4A3 expression is also increased at sites of neutrophilic inflammation in a human model of intradermal inflammation. PKA activation also promotes survival of murine neutrophil progenitor cells, and small interfering RNA to NR4A2 decreases neutrophil production in this model. Antisense knockdown of NR4A2 and NR4A3 homologs in zebrafish larvae significantly reduces the absolute neutrophil number without affecting cellular migration. In summary, we show that NR4A2 and NR4A3 are components of a downstream transcriptional response to PKA activation in the neutrophil, and that they positively regulate neutrophil survival and homeostasis. © 2017 by The American Society of Hematology.

  11. Remarks on Prof. Michał Kokowski’s comment about the studies into the life of Prof. Jan Czochralski (in Polish

    Directory of Open Access Journals (Sweden)

    Paweł E. TOMASZEWSKI

    2015-12-01

    Full Text Available Remarks on the critical comments regarding the contents of the paper published after the presentation delivered by the biographer of Prof. Jan Czochralski. Unfortunately, Prof. Kokowski used an incorrect historical approach to such a short paper. The remarks are presented in four main points.

  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. Mineralogy and Geochemistry from Trollveggen Vent Field Chimneys and Metalliferous Sediments (Mohns Ridge, West Jan Mayen Fracture Zone at 71°N)

    Science.gov (United States)

    Dias, S.; Cruz, I.; Fonseca, R.; Barriga, F. J.; Pedersen, R.

    2010-12-01

    The Jan Mayen vent fields were discovered in the Mohns Ridge during an expedition with the Norwegian research vessel "G.O. Sars" in July 2005. They comprise two main active areas: (1) Soria Moria and (2) Gallionella Garden & Trollveggen. The Trollveggen vent field is located at depths of 700-750 m. Venting takes place mainly through white smoker chimneys with fluid temperatures reaching up to 260-270°C. Here we present mineralogical and geochemical data from vent chimneys and metalliferous sediments collected at the Trollveggen vent field with an ROV. Cross-sections of chimneys present evident mineralogical zonation, showing acicular barite crystals in the outer parts and sulfide enrichments in the interior (Sph + Cpy +/- Py - Po). Sediments are mainly formed by vent fragments but also by minerals precipitated by diffuse fluid circulation, showing a mineral assemblage similar to that of chimneys. Microprobe analyses were obtained both in sulfates and sulphides revealing a particular sphalerite composition, characterized by low Fe (< 2%) and high total trace metal contents (up to 4%, including Cu, Ag and Au). Geochemical profiles of gravity cores collected in the area surrounding Jan Mayen were also performed in order to investigate the presence of additional hydrothermal activity in the area. Total geochemical analyses showed a slight enrichment in trace metals, such as Cu, Zn and Fe, with exception of one core that reached 85 ppm for Cu, 150 ppm for Zn and 20% for Fe. The metal enrichment in this core suggests hydrothermal activity in the neighboring area.

  14. 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

  15. 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.

  16. [Jan Kusberg, Kleine Geschichte St. Petersburgs. (Regensburg, 2009) ; Ingrid Bohn. Kleine Geschichte Stockholms. (Regensburg, 2008) ; Konrad Dittrich. Kleine Lübecker Stadtgeschichte. (Regensburg, 2007)] / Dennis Hortmuth

    Index Scriptorium Estoniae

    Hormuth, Dennis

    2011-01-01

    Arvustus: Jan Kusberg, Kleine Geschichte St. Petersburgs. (Regensburg, 2009) ; Ingrid Bohn. Kleine Geschichte Stockholms. (Regensburg, 2008) ; Konrad Dittrich. Kleine Lübecker Stadtgeschichte. (Regensburg, 2007)

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

    Directory of Open Access Journals (Sweden)

    David Sukardi Kodrat

    2006-01-01

    Full Text Available Generally, Financial Statements are based on Historical Cost Accounting (HCA that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting and Constant Dollar Accounting or General Price Level Accounting (GPLA. GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. Financial statements made by GPLA are comparing to financial statements made by HCA. Both of financial statements are analysis with NOD (Number of Dollar attribute to know that financial statements are interpretative and analysis with COG (Command of Good attribute to know that financial statements are relevant. Abstract in Bahasa Indonesia : Laporan keuangan disusun berdasarkan metode Historical Cost Accounting (HCA yang menggunakan asumsi nilai tukar stabil. Beberapa metode akuntansi yang memperhitungkan perubahan nilai tukar seperti Current Cost Accounting (Replacement Cost Accounting dan Constant Dollar Accounting atau General Price Level Accounting (GPLA. GPLA menyajikan komponen laporan keuangan berdasarkan penyesuaian rupiah dengan daya beli tanpa mengubah prinsip-prinsip akuntasi konvensional. Laporan keuangan yang disusun dengan GPLA dapat diperbandingkan dengan laporan keuangan berdasarkan HCA. Dengan analisa NOD (Number of Dollar dan COG (Command Over Good attribute menunjukkan bahwa laporan keuangan berdasarkan GPLA lebih interpretatif dan lebih relevan. Kata Kunci: Laporan Keuangan, Historical Cost Accounting, General Price Level Accounting, NOD attribute, COG attribute.

  18. Working Paper 4: Institutions for Effective Water Demand ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    2012-01-23

    Jan 23, 2012 ... Working Paper 4: Institutions for Effective Water Demand ... This working paper is part of WaDImena 's four Research Series on Water Demand Management ... Improving Water Demand Management Addressing Socioeconomic Inequalities and ... Women's rights and access to water and sanitation in Delhi.

  19. 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…

  20. Drought-breaking love: An analysis of the moral values implied in ‘Drought’ by Jan Rabie

    OpenAIRE

    C. N. van der Merwe

    1996-01-01

    In this article the tension in 20th century literary theory between absolutism and relativism is discussed. It is argued that, in spite of a movement from absolutism towards relativism, the age-old “absolute” values of truth, beauty and goodness have never been totally forsaken in the creation and the contemplation of literature. In an analysis of “Drought” by Jan Rabie, it is indicated how these values are implied and invoked in Rabie's short story. In conclusion, the fundamental value of lo...

  1. Does Individual Gambling Behavior Vary across Gambling Venues with Differing Numbers of Terminals? An Empirical Real-World Study using Player Account Data.

    Science.gov (United States)

    Sagoe, Dominic; Pallesen, Ståle; Griffiths, Mark D; Mentzoni, Rune A; Leino, Tony

    2018-01-01

    Research examining gambling behavior via experiments, self-report, and/or observation presents many methodical challenges particularly in relation to objectivity. However, the use of player account-based gambling data provides purely objective data. Based on this real-world data, the primary aim of the present study was to examine gambling behavior in gambling venues with different numbers of gambling terminals (i.e., venues with one terminal; 2-5 terminals; 6-10 terminals; 11-16 terminals). Player account-based gambling data aggregated over a year (2015) amounting to 153,379 observations within 93,034 individual gamblers (males = 74%; mean age = 44.1, SD = 16.4 years) were analyzed. Gambling frequency was highest in venues with 2-5 terminals (54.5%) and lowest in venues with 11-16 terminals (1.6%). Approximately half of the sample (52.5%) gambled in only one venue category, with the majority (81.5%) preferring venues with 2-5 terminals present. Only 0.8% of the sample gambled in all four venue categories. Compared to venues with one terminal, venues with two or more terminals were associated with gamblers placing more bets, and spending more time and money per session. However, gamblers had higher losses (albeit small) in venues with one terminal compared to venues with 2-5 terminals. No differences in net outcome were found between venues with one terminal and those with 6-10 and 11-16 terminals. Overall, the present study demonstrates that in the natural gambling environment, gambling behavior is reinforced in venues with multiple terminals.

  2. Viděno vlastníma očima. Nález neznámého konceptu autobiografie Pavla Janáka

    Czech Academy of Sciences Publication Activity Database

    Hnídková, Vendula

    2008-01-01

    Roč. 56, č. 3 (2008), s. 237-242, 273 ISSN 0049-5123 Institutional research plan: CEZ:AV0Z80330511 Keywords : Pavel Janák * Czech architecture of the 20th century * autobiography Subject RIV: AL - Art, Architecture, Cultural Heritage

  3. Subtelomeric Copy Number Variations: The Importance of 4p/4q Deletions in Patients with Congenital Anomalies and Developmental Disability.

    Science.gov (United States)

    Novo-Filho, Gil M; Montenegro, Marília M; Zanardo, Évelin A; Dutra, Roberta L; Dias, Alexandre T; Piazzon, Flavia B; Costa, Taís V M M; Nascimento, Amom M; Honjo, Rachel S; Kim, Chong A; Kulikowski, Leslie D

    2016-01-01

    The most prevalent structural variations in the human genome are copy number variations (CNVs), which appear predominantly in the subtelomeric regions. Variable sizes of 4p/4q CNVs have been associated with several different psychiatric findings and developmental disability (DD). We analyzed 105 patients with congenital anomalies (CA) and developmental and/or intellectual disabilities (DD/ID) using MLPA subtelomeric specific kits (P036 /P070) and 4 of them using microarrays. We found abnormal subtelomeric CNVs in 15 patients (14.3%), including 8 patients with subtelomeric deletions at 4p/4q (53.3%). Additional genomic changes were observed at 1p36, 2q37.3, 5p15.3, 5q35.3, 8p23.3, 13q11, 14q32.3, 15q11.2, and Xq28/Yq12. This indicates the prevalence of independent deletions at 4p/4q, involving PIGG, TRIML2, and FRG1. Furthermore, we identified 15 genes with changes in copy number that contribute to neurological development and/or function, among them CRMP1, SORCS2, SLC25A4, and HELT. Our results highlight the association of genes with changes in copy number at 4p and 4q subtelomeric regions and the DD phenotype. Cytogenomic characterization of additional cases with distal deletions should help clarifying the role of subtelomeric CNVs in neurological diseases. © 2016 S. Karger AG, Basel.

  4. [Walter Leitsch. Sigismund III. von Polen und Jan Zamoysky : die Rolle Estlands in der Rivalität zwischen König und Hetman] / Martin Faber

    Index Scriptorium Estoniae

    Faber, Martin

    2009-01-01

    Arvustus: Leitsch, Walter. Sigismund III. von Polen und Jan Zamoysky : die Rolle Estlands in der Rivalität zwischen König und Hetman. Wien : Verlag der Österreichischen Akademie der Wissenschaften, 2006

  5. Multi-criteria decision making for water resource management: a ...

    African Journals Online (AJOL)

    2010-01-04

    Jan 4, 2010 ... reliable information about the river basin in terms of physical, hydrological ... decision making (MCDM) methods to cope with water-related problems in .... tial tool to account for water availability and demand scenar- ios, and ...

  6. Accounting for model error in air quality forecasts: an application of 4DEnVar to the assimilation of atmospheric composition using QG-Chem 1.0

    Directory of Open Access Journals (Sweden)

    E. Emili

    2016-11-01

    Full Text Available Model errors play a significant role in air quality forecasts. Accounting for them in the data assimilation (DA procedures is decisive to obtain improved forecasts. We address this issue using a reduced-order coupled chemistry–meteorology model based on quasi-geostrophic dynamics and a detailed tropospheric chemistry mechanism, which we name QG-Chem. This model has been coupled to the software library for the data assimilation Object Oriented Prediction System (OOPS and used to assess the potential of the 4DEnVar algorithm for air quality analyses and forecasts. The assets of 4DEnVar include the possibility to deal with multivariate aspects of atmospheric chemistry and to account for model errors of a generic type. A simple diagnostic procedure for detecting model errors is proposed, based on the 4DEnVar analysis and one additional model forecast. A large number of idealized data assimilation experiments are shown for several chemical species of relevance for air quality forecasts (O3, NOx, CO and CO2 with very different atmospheric lifetimes and chemical couplings. Experiments are done both under a perfect model hypothesis and including model error through perturbation of surface chemical emissions. Some key elements of the 4DEnVar algorithm such as the ensemble size and localization are also discussed. A comparison with results of 3D-Var, widely used in operational centers, shows that, for some species, analysis and next-day forecast errors can be halved when model error is taken into account. This result was obtained using a small ensemble size, which remains affordable for most operational centers. We conclude that 4DEnVar has a promising potential for operational air quality models. We finally highlight areas that deserve further research for applying 4DEnVar to large-scale chemistry models, i.e., localization techniques, propagation of analysis covariance between DA cycles and treatment for chemical nonlinearities. QG-Chem can provide a

  7. The pitfalls of qualified moral veganism. A critique of Jan Deckers' holistic health approach to animal ethics

    OpenAIRE

    Paez, Eze

    2017-01-01

    I critically examine Jan Deckers' position in Animal (De)liberation, where he defends two main views. The first is "qualified moral veganism": Most humans have a duty to abstain from consuming animal products, even if there are circumstances in which doing so is justified. The author argues, on the one hand, from a pan-sentientist view that attributes sentience to all elementary entities and their compounds. Thus, all living things (such as animals and plants) have a capacity for positive and...

  8. On the variation of environmental radioactivity in Dae-Jeon area (Jan. 1977-Dec. 1981)

    International Nuclear Information System (INIS)

    Oh, H.P.; Oh, H.J.

    1982-01-01

    This study concerns with gamma-ray exposure in natural background radiation and radioactivities in the air-borne dust, the fall-out, and the rain-out which had been measured in Dae-Jeon area during the period of five years from Jan. 1, 1977 to Dec. 31, 1981. The special survey results from the 22th, 23th, and 24th nuclear explosion tests carred out by Red China are included in this paper. The results of these measurements are as follows: 1. The average value of natural background radiation in the laboratory 20.69μR/hr, and it is found that the natural background was not affected by the nuclear explosion tests. 2. The average value of radioactivity in the air-borne dust is 0.11pμci/cc, and the maximum value of radioactivity during the period is 0.47pμci/cc. 3. The average value of radioactivity of the fall-out is 0.09mci/km 2 -10d, and the maximum value of radioactivity during the period is 0.84mci/km 2 -10d. 4. The average value of radioactivity in the rain-out is 0.45 x 10 -8 μci/cc, and the maximum value of radioactivity during the period is 1.97 x 10 -8 μci/cc. (Author)

  9. Parametric Blade Study Test Report Rotor Configuration. Number 4

    Science.gov (United States)

    1988-11-01

    Figure 2. The rotor shaft is mounted on an oil-damped roller bearing at the forward location and a ball bearing at the aft location; radial runout does...thermodynamic properties. 22 d. Corrections were made to measured compressor temperatures and pressures, facility flowrate, and rotor wheel speed to...1152 .Z660 .1024 STRM- BLADE BLADE WHEEL LINE SECT. LEAN SPEED NUMBER ANGLE ANGLE 1 -55.15 7.32 1497.9 2 -53.85 8.09 1434.7 3 -52.96 7.11 1372.1 4

  10. The Earnings Management Motivation: Accrual Accounting vs. Cash Accounting

    Directory of Open Access Journals (Sweden)

    Sandeep Goel

    2016-09-01

    Full Text Available The Accrual basis of accounting has always found favour amongst corporate practitioners of earnings management. There have been extensive studies on earnings management, focusing on earnings hazards. This paper contributes to the literature by showing market inclination to accrual basis of accounting as motivated by a desire for earnings management. It analyzes the sample units’ performance in regard to accrual-indicators vs. cash-indicators and their pervasiveness on stock pricing in India. In India, the corporate ownership model is the Promoter Dominated Shareholders Model (PDSHM which makes this study unique in highlighting earnings management motivation. The units show a market preference for accrual numbers and motivation for earnings management as clear in their stock pricing behavior. I hope the study improves investors’ perception of the reliability of a firm’s performance, as measured by earnings. It is of use to the users of financial accounting and corporate finance globally for rationalizing the motivation behind earnings manipulation by the management.

  11. 352 An Evaluation of Stakeholders and Accounting Teachers ...

    African Journals Online (AJOL)

    First Lady

    2013-01-28

    Jan 28, 2013 ... case in developing countries of Africa (KPMG, 2005). Over the past decade, ... day businesses is that of corporate social responsibility. Due to the. Vol. ... research, it lacks a coherent theoretical framework. Mathews (1987).

  12. 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.

  13. 3-mountain and 4-world: the numbers of the banquet of Quechua offerings

    Directory of Open Access Journals (Sweden)

    David Lorente Fernández

    2010-12-01

    Full Text Available The Quechua offerings in the South of Peru are banquets dedicated to the Pachamama and the Apus, and at the same time, are elaborated mathematical systems controlled by sophisticated operations. Using two principal numbers, 3 and 4, the religious specialist is capable of transmitting polysemic messages. Through the number 3, the religious specialist refers to the people, landscapes and mountains, in sum, to «persons» able to interact among themselves. The number 3 appears in the k’intus, composed of coca leaves, also in the prayers said during the process of the offering ritual. On the contrary, the number 4 does not indicate relationships but spatial forms: it is a geometrical operator that is constructed of the ceremonial square napkin (unk’uña and paper in which the offering is completely wrapped to make the offering a miniature world, containing the «four directions of the world.» Using these numbers, the religious specialist can recreate the cosmos, establish covenants with the gods and define new situations favorable to the life of Quechuas.

  14. Extension of anisotropic effective medium theory to account for an arbitrary number of inclusion types

    Science.gov (United States)

    Myles, Timothy D.; Peracchio, Aldo A.; Chiu, Wilson K. S.

    2015-01-01

    The purpose of this work is to extend, to multi-components, a previously reported theory for calculating the effective conductivity of a two component mixture. The previously reported theory involved preferentially oriented spheroidal inclusions contained in a continuous matrix, with inclusions oriented relative to a principle axis. This approach was based on Bruggeman's unsymmetrical theory, and is extended to account for an arbitrary number of different inclusion types. The development begins from two well-known starting points; the Maxwell approach and the Maxwell-Garnett approach for dilute mixtures. It is shown that despite these two different starting points, the final Bruggeman type equation is the same. As a means of validating the developed expression, comparisons are made to several existing effective medium theories. It is shown that these existing theories coincide with the developed equations for the appropriate parameter set. Finally, a few example mixtures are considered to demonstrate the effect of multiple inclusions on the calculated effective property. Inclusion types of different conductivities, shapes, and orientations are considered and each of the aforementioned properties is shown to have a potentially significant impact on the calculated mixture property.

  15. Does Individual Gambling Behavior Vary across Gambling Venues with Differing Numbers of Terminals? An Empirical Real-World Study using Player Account Data

    Directory of Open Access Journals (Sweden)

    Dominic Sagoe

    2018-02-01

    Full Text Available Research examining gambling behavior via experiments, self-report, and/or observation presents many methodical challenges particularly in relation to objectivity. However, the use of player account-based gambling data provides purely objective data. Based on this real-world data, the primary aim of the present study was to examine gambling behavior in gambling venues with different numbers of gambling terminals (i.e., venues with one terminal; 2–5 terminals; 6–10 terminals; 11–16 terminals. Player account-based gambling data aggregated over a year (2015 amounting to 153,379 observations within 93,034 individual gamblers (males = 74%; mean age = 44.1, SD = 16.4 years were analyzed. Gambling frequency was highest in venues with 2–5 terminals (54.5% and lowest in venues with 11–16 terminals (1.6%. Approximately half of the sample (52.5% gambled in only one venue category, with the majority (81.5% preferring venues with 2–5 terminals present. Only 0.8% of the sample gambled in all four venue categories. Compared to venues with one terminal, venues with two or more terminals were associated with gamblers placing more bets, and spending more time and money per session. However, gamblers had higher losses (albeit small in venues with one terminal compared to venues with 2–5 terminals. No differences in net outcome were found between venues with one terminal and those with 6–10 and 11–16 terminals. Overall, the present study demonstrates that in the natural gambling environment, gambling behavior is reinforced in venues with multiple terminals.

  16. Individuality as expression of human emancipation. Reflection on the conception of Jan Szczepański

    Directory of Open Access Journals (Sweden)

    Tomasz Leszniewski

    2017-01-01

    Full Text Available The paper raises the issue of “the individual factor” in the sociological reflection on social reality. Referring to Jan Szczepański's concept of individuality it analyzes the problem of human nature and the inner world as a source of resistance to the negative consequences of collective mechanisms. The paper presents the thesis that individuality is the culmination of the process of human development. However, in the context of socio-cultural category of individuality, it is an attempt to transcend the current data and the tension between individual- ism and collectivism. Human Individuality is a potential criticism regarding the public order and social change.

  17. Medical Surveillance Monthly Report (MSMR). Volume 16, Number 4, April 2009

    Science.gov (United States)

    2009-04-01

    years, sexually-transmitted infections (due to chlamydia, gonorrhea , syphilis, and nongonococcal urethritis) accounted for most (n=17,535; 87.4%) of...3 3 2 5 1 Ehrlichiosis 0 2 2 3 2 Encephalitis 3 1 0 1 0 Filariasis 1 0 0 0 0 Giardiasis 37 35 16 23 43 Gonorrhea 1,977 1,821 1,818 1,872 2,126 H. infl...0 0 E. coli O157:H7 1 2 2 2 0 Ehrlichiosis 0 2 1 2 1 Encephalitis 0 0 0 0 0 Filariasis 1 0 0 0 0 Giardiasis 21 17 11 13 17 Gonorrhea 1,398 1,501

  18. Critical exponents for square lattice trails with a fixed number of vertices of degree 4

    International Nuclear Information System (INIS)

    James, E W; Soteros, C E

    2002-01-01

    We prove several previously conjectured results about the number of n-edge trails and n-edge embeddings of Eulerian graphs, each with a fixed number, k, of degree 4 vertices, in the lattice Z 2 . In particular, under the assumption that the relevant critical exponents exist, we prove that the difference between the critical exponent for closed trails (Eulerian graph embeddings) and that for self-avoiding circuits (polygons) is exactly k, the number of degree 4 vertices. Similarly, we prove that the difference between the critical exponent for either open trails or open Eulerian graph embeddings and that for self-avoiding walks is also k. These results are proved by establishing upper and lower bounds for the number of n-edge embeddings of closed (open) Eulerian graphs with k vertices of degree 4 in terms of the number of n-edge self-avoiding polygons (walks). The lower bounds are proved using a Kesten pattern theorem argument and the upper bounds are established by developing (based on a detailed case analysis) a method for removing vertices of degree 4 from an embedding by altering at most a constant (independent of n) number of vertices and edges of the embedding. The work presented here extends and improves the arguments first given in the work of Zhao and Lookman (1993 J. Phys. A: Math. Gen. 26 1067-76)

  19. Impact of Non Accounting Information on The Value Relevance of Accounting Information: The Case of Jordan

    Directory of Open Access Journals (Sweden)

    DHIAA SHAMKI

    2013-07-01

    Full Text Available The paper presents empirical evidence about the impact of firm’s shareholders number as non accounting information on the value relevance of its earnings and book value of equity as accounting information for Jordanian industrial firms for the period from 1993 to 2002. Employing the return regression analysis and using shareholders number in two proxies namely local and foreign shareholders number, the findings of the study are fourfold. First, Individual earnings are value relevant while book value is irrelevant. Second, combining earnings with book value leads both of them to be irrelevant. Third, extending local shareholders number has significant impact on the value relevance of individual and combined earnings. Forth, extending foreign shareholders number has significant impact on the value relevance of individual book value and combined earnings. Since studies on the value relevance of these variables have neglected Jordan (and the Middle Eastern region, the study is the first especially in Jordan that tries to fill this gap by examiningthe impact of shareholders numbers on the value relevance of earnings and book valueto indicate firm value.

  20. Jan Rak and Michael J. Tannenbaum present the book "High-pT physics in the heavy ion era"

    CERN Multimedia

    2013-01-01

    Thursday 13 June 2013 from 4 p.m. to 5 p.m. in the Library, Bldg. 52 1-052 The book provides an overview of the basic concepts of large transverse momentum particle physics, with a focus on pQCD phenomena. It examines high-pT probes of relativistic heavy-ion collisions and will serve as a handbook for those working on RHIC and LHC data analyses. Starting with an introduction and review of the field, the authors look at basic observables and experimental techniques, concentrating on relativistic particle kinematics, before moving onto a discussion about the origins of high-pT physics. The main features of high-pT physics are placed within a historical context and the authors adopt an experimental outlook, highlighting the most important discoveries leading up to the foundation of modern QCD theory. High-pT physics in the heavy ion era, by Jan Rak and Michael J. Tannenbaum,  Cambridge University Press, 2013, ISBN  9780521190299. *Coffee will be served from 3 p.m.*

  1. Remarks to Dr. Paul E. Tomaszewski’s comments on the research of Jan Czochralski’s curriculum vitae (a reply (in Polish

    Directory of Open Access Journals (Sweden)

    Michał KOKOWSKI

    2015-12-01

    Full Text Available The author replies to the text entitled “Remarks to the comment by Prof.  Michal Kokowski on the research of Jan Czochralski’s biography” by Dr. Paweł E. Tomaszewski (2015, highlighting the key contentious issues, including the need to rely systematically on historical sources and the criticism thereof.

  2. Earlier production, more and heavier fruits: The higher the haze, the greater the extra production (interview with Jan Janse and Sonny Moerenhout)

    NARCIS (Netherlands)

    Kierkels, T.; Janse, J.; Moerenhout, S.

    2012-01-01

    Early cucumbers grown under diffuse glass have a larger yield than those grown under normal glass right from the start of the cultivation. Following a series of trials carried out over the last few years, Jan Janse of Wageningen UR Greenhouse Horticulture concludes: the higher the haze, the greater

  3. Fitness differences due to allelic variation at Esterase-4 Locus in ...

    Indian Academy of Sciences (India)

    Navya

    2017-01-04

    Jan 4, 2017 ... specific substrate (1-Naphthylacetate AR) and stain (Fast blue RR). On the basis of ... After 24 hr. each pair was transferred to fresh food vials .... derived from the natural populations harbour allelic variation that affects lifespan.

  4. Effect of mating types on amorpha-4, 11-diene production in ...

    African Journals Online (AJOL)

    user

    2012-01-26

    Jan 26, 2012 ... pYeDP60/GAPDH/ADS harbouring the amorpha-4,11-diene synthase (ADS) gene was transformed into ... cost and an unreliable supply chain for artemisinin ... production mode which could dramatically reduce the cost of ...

  5. Review of the geographic distribution of Micrurus decoratus (Jan, 1858 (Serpentes: Elapidae

    Directory of Open Access Journals (Sweden)

    Rodrigo Castellari Gonzalez

    2014-08-01

    Full Text Available Micrurus decoratus (Jan, 1858 is a poorly known species of coral snake, with a controversial history concerning its geographical range. The lack of consensus among researchers, since its original description, is largely due to the reporting of erroneous localities in publications. Herein we present the geographical range for the species based on the review of 184 records from 67 different municipalities in Brazil, including two new records for the state of Espírito Santo, extending its distribution to ca. 300 km northward from the previous northernmost locality. We also comment on doubtful records for the states of Rio Grande do Sul and Bahia, which contain no accurate data. We restrict the occurrence of Micrurus decoratus to the Atlantic Rainforest, with elevation range from 400 up to 1,600 m in the Brazilian states of Santa Catarina, Paraná, São Paulo, Rio de Janeiro, Minas Gerais and Espírito Santo.

  6. The management accounting vocational fallacy

    Directory of Open Access Journals (Sweden)

    Bienkie Shuttleworth

    2014-05-01

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

  7. CASE STUDY: Crunching the numbers | IDRC - International ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    2011-01-13

    Jan 13, 2011 ... The lack of population-based data in many developing countries hinders the ... Operating a Demographic Surveillance System (DSS) like this one ... is that DMHTs decided to increase support for Integrated Management of ...

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

    DEFF Research Database (Denmark)

    Bergenholtz, Henning; Norddahl, Bjarni

    2014-01-01

    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......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...... dictionary entries which nobody reads. In Bergenholtz/Norddahl (2012) we showed that during a three-year period less than 33% of all dictionary articles out of 18 million dictionary consultations were consulted in a dictionary with 111.000 entries. We examined nine possible reasons why a given word might...

  9. 76 FR 79607 - Local Number Portability Porting Interval and Validation Requirements; Telephone Number Portability

    Science.gov (United States)

    2011-12-22

    ... customer's account; a positive indication that the new service provider has the authority from the customer... comments. Email: [email protected] , and include the following words in the body of the message, ``get form.'' A... telephone number associated with the customer's account; a positive indication that the new service provider...

  10. Impact factors for Reggeon-gluon transition in N=4 SYM with large number of colours

    Energy Technology Data Exchange (ETDEWEB)

    Fadin, V.S., E-mail: fadin@inp.nsk.su [Budker Institute of Nuclear Physics of SD RAS, 630090 Novosibirsk (Russian Federation); Novosibirsk State University, 630090 Novosibirsk (Russian Federation); Fiore, R., E-mail: roberto.fiore@cs.infn.it [Dipartimento di Fisica, Università della Calabria, and Istituto Nazionale di Fisica Nucleare, Gruppo collegato di Cosenza, Arcavacata di Rende, I-87036 Cosenza (Italy)

    2014-06-27

    We calculate impact factors for Reggeon-gluon transition in supersymmetric Yang–Mills theory with four supercharges at large number of colours N{sub c}. In the next-to-leading order impact factors are not uniquely defined and must accord with BFKL kernels and energy scales. We obtain the impact factor corresponding to the kernel and the energy evolution parameter, which is invariant under Möbius transformation in momentum space, and show that it is also Möbius invariant up to terms taken into account in the BDS ansatz.

  11. Test and evaluation of computerized nuclear material accounting methods. Final report

    International Nuclear Information System (INIS)

    1995-01-01

    In accordance with the definition of a Material Balance Area (MBA) as a well-defined geographical area involving an Integral operation, the building housing the BFS-1 and BFS-1 critical facilities is considered to consist of one MBA. The BFS materials are in the form of small disks clad in stainless steel and each disk with nuclear material has its own serial number. Fissile material disks in the BFS MBA can be located at three key monitoring points: BFS-1 facility, BFS-2 facility and main storage of BFS fissile materials (storage 1). When used in the BFS-1 or BFS-2 critical facilities, the fissile material disks are loaded in tubes (fuel rods) forming critical assembly cores. The following specific features of the BFS MBA should be taken into account for the purpose of computerized accounting of nuclear material: (1) very large number of nuclear material items (about 70,000 fissile material items); and (2) periodically very intensive shuffling of nuclear material items. Requirements for the computerized system are determined by basic objectives of nuclear material accounting: (1) providing accurate information on the identity and location of all items in the BFS material balance area; (2) providing accurate information on location and identity of tamper-indicating devices; (3) tracking nuclear material inventories; (4) issuing periodic reports; (5) assisting with the detection of material gains or losses; (6) providing a history of nuclear material transactions; (7) preventing unauthorized access to the system and data falsification. In August 1995, the prototype computerized accounting system was installed on the BFS facility for trial operation. Information on two nuclear material types was entered into the data base: weapon-grade plutonium metal and 36% enriched uranium dioxide. The total number of the weapon-grade plutonium disks is 12,690 and the total number of the uranium dioxide disks is 1,700

  12. The management accounting vocational fallacy

    OpenAIRE

    Shuttleworth, Christina Cornelia

    2014-01-01

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

  13. Symmetry mappings concomitant to particle-number-conservation-baryon-number conservation

    International Nuclear Information System (INIS)

    Davis, W.R.

    1977-01-01

    Four theorem serve to demonstrate that matter fields in space-time admit certain timelike symmetry mappings concomitant to the familiar notion of particle number conservation, which can be more fundamentally accounted for by a type of projective invariance principle. These particular symmetry mappings include a family of symmetry properties that may be admitted by Riemannian space-times. In their strongest form, the results obtained provide some insight relating to the conservation of baryon number

  14. ANALYZING THE INTEGRITY OF PUBLIC ACCOUNTANT AT “CEMERLANG” PUBLIC ACCOUNTANT FIRM IN SURABAYA (PHENOMENOLOGY STUDY

    Directory of Open Access Journals (Sweden)

    Ratna Anggraini Aripratiwi

    2017-12-01

    Full Text Available This study aims to explore the deep meaning of the integrity attitudes that is experienced, felt, and performed by a public accountant in one of the famous KAP in Surabaya, KAP "Cemerlang". Revealing the attitude of the integrity of public accountant is important since there are large number of public accountants who are still dragged into fraud and violations, resulting in unethical decisions. Every public accountant has a different perspective in determining and practicing an attitude of integrity, whether to defend or even release it for a particular purpose that ultimately raises a variety of meanings of pure integrity and pragmatic integrity.

  15. O perníkové chaloupce na Hukvaldech aneb Lidka Sládkvá vypráví Janáčkovi pohádku

    Czech Academy of Sciences Publication Activity Database

    Procházková, Jarmila

    -, č. 10 (2006), s. 91-92 ISSN 1801-4755 Institutional research plan: CEZ:AV0Z90580513 Keywords : Leoš Janáček * melodies of speech * Moravian folk tale * Hukvaldy Subject RIV: AC - Archeology, Anthropology, Ethnology

  16. Nuclear material accounting handbook

    International Nuclear Information System (INIS)

    2008-01-01

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

  17. Abra esta carta após minha morte: escrita como testamento na correspondência entre Jan Hus e seu discípulo = Open this letter after my death: writing as testament in the correspondence between Jan Hus and his disciple

    Directory of Open Access Journals (Sweden)

    Thiago Borges de Aguiar

    2011-01-01

    Full Text Available O clérigo e educador Jan Hus, morto em 1415 pela fogueira do Concílio de Constança, escreveu duas cartas para seu discípulo Martin de Volyně, nas quais deixou um conjunto de instruções de distribuição de seus bens materiais e um rol de ensinamentos espirituais. As cartas eram semelhantes, sendo que a primeira só deveria ser aberta caso Martin recebesse de fonte segura a notícia da morte de Hus. Este texto analisa o contexto e o conteúdo dessas cartas em busca de indícios (conceito baseado no historiador Carlo Ginzburg de uma ação educativa da parte do remetente e de uma transmissão de seu lugar de mestre para seu discípulo.The priest and educator Jan Hus, who was killed by fire in 1415 the Council of Constance, wrote two letters to his disciple Martin of Volyne, in which left a set of instructions for distribution of their material possessions and an list of spiritual teachings. The letters were similar, and the first should only be opened if Martin received from a reliable source news of the death of Hus. This paper examines the context and content of these letters for clues (concept based on historian Carlo Ginzburg from an educational activity on the part of the sender and the transmission of his place of master to his disciple.

  18. 32 CFR Appendix A to Part 1288 - Decal Specifications

    Science.gov (United States)

    2010-07-01

    ... Specification L-5300A, 7 Jan 70, type I, class 4, reflectivity 1. 2. Colors: a. Background—Silver. b. DLA emblem... category a combination of letters and number(s) separated by the DLA emblem will be used. The number-letter.... Registration letters and numerals: 11/4 to 11/2 inches in height. c. DLA emblem letters: 11/2 inches to 13/4...

  19. Accounting for social impacts and costs in the forest industry, British Columbia

    International Nuclear Information System (INIS)

    Gale, Robert; Gale, Fred

    2006-01-01

    Business reviews of the forest industry in British Colombia, Canada, typically portray an unequivocally positive picture of its financial and economic health. In doing so, they fail to consider the following six categories of social impacts and costs: (1) direct and indirect subsidies; (2) government support through investment; (3) community dependence; (4) the maintenance of public order; (5) aboriginal title; and (6) the overestimation of employment. Our findings show that conventional economic and financial accounting methods inflate the industry's net contribution to the economy. We make a number of recommendations to address this shortcoming to improve future accounting and reporting procedures

  20. Multifunctional Nanotechnology Research

    Science.gov (United States)

    2016-03-01

    MULTIFUNCTIONAL NANOTECHNOLOGY RESEARCH MARCH 2016 INTERIM TECHNICAL REPORT APPROVED FOR PUBLIC RELEASE; DISTRIBUTION UNLIMITED STINFO COPY AIR...REPORT 3. DATES COVERED (From - To) JAN 2015 – JAN 2016 4. TITLE AND SUBTITLE MULTIFUNCTIONAL NANOTECHNOLOGY RESEARCH 5a. CONTRACT NUMBER IN-HOUSE...H. Yoon, and C. S. Hwang, “Electrically configurable electroforming and bipolar resistive switching in Pt/TiO2/Pt structures.,” Nanotechnology , vol

  1. Regulatory and technical reports, compilation for 1979. Volume 4. Bibliographical report Jan-Dec 79

    International Nuclear Information System (INIS)

    Oliu, W.E.; McKenzie, L.; Aragon, R.

    1980-07-01

    The compilation lists formal regulatory and technical reports issued in 1979 by the U.S. Nuclear Regulatory Commission (NRC) staff and by NRC contractors. The compilation is divided into three major sections. The first major section consists of a sequential listing of all NRC reports in report-number order. The first portion of this sequential section lists staff reports, the second portion lists NRC-sponsored conference proceedings, and the third lists contractor reports. Each report citation in the sequential section contains full bibliographic information

  2. 17 CFR 256.01-3 - General structure of accounting system.

    Science.gov (United States)

    2010-04-01

    ... accumulated by direct charges. All employees, including officers, of the service company shall keep, within..., account numbers charged, department work order number and other code designations that facilitate proper... be maintained in a manner permitting ready analysis by prescribed accounts (with direct reference to...

  3. Meeting the Needs of Nonpublic and Public Accountants in a 4-Year Program.

    Science.gov (United States)

    Palmer, Kristine N.; And Others

    1997-01-01

    Nonpublic (n=820) and public (n=200) accountants rated 112 knowledge and skill areas required of entry workers. Some differences in the importance of these requirements for nonpublic and public accountants have implications for accounting curriculum design. (SK)

  4. Tekenen en vasseren : Het bedrijf van Jan Peter van Baurscheit (1699 - 1768) en de architectuur in het tweede kwart van de achttiende eeuw

    NARCIS (Netherlands)

    Breedveldt Boer, I.M.

    2003-01-01

    Jan Peter van Baurscheit the Younger (1699 - 1768) was educated to become a sculptor and an architect in the studio of his father, J.P. van Baurscheit the elder (1669 - 1728), who owned one of the leading sculptor studios in Antwerpen. Van Baurscheit continued the bussiness after his father's death

  5. Memory Bias in the Use of Accounting Information: An Examination of Affective Responses and Retrieval of Information in Accounting Decision Making

    OpenAIRE

    McBride, Freda D. H.

    1998-01-01

    This dissertation is based on the Kida-Smith (1995) model of "The encoding and retrievability of numerical data." It is concerned with the variable conditions under which a positive affective response (i.e., a decision or opinion that results in a positive valence) on previously viewed accounting information may and may not influence current decision-making. An affective response to accounting numbers may adversely influence decisions made based on those numbers....

  6. Shifting accountability: a longitudinal qualitative study of diabetes causation accounts.

    Science.gov (United States)

    Lawton, Julia; Peel, Elizabeth; Parry, Odette; Douglas, Margaret

    2008-07-01

    We undertook a longitudinal qualitative study involving of 20 patients from Scotland who had type 2 diabetes. We looked at their perceptions and understandings of why they had developed diabetes and how, and why, their causation accounts had changed or remained stable over time. Respondents, all of whom were white, were interviewed four times over a 4-year period (at baseline, 6, 12 and 48 months). Their causation accounts often shifted, sometimes subtly, sometimes radically, over the 4 years. The experiential dimensions of living with, observing, and managing their disease over time were central to understanding the continuities and changes we observed. We also highlight how, through a process of removing, adding and/or de-emphasising explanatory factors, causation accounts could be used as "resources" to justify or enable present treatment choices. We use our work to support critiques of social cognition theories, with their emphasis upon beliefs being antecedent to behaviours. We also provide reflections upon the implications of our findings for qualitative research designs and sampling strategies.

  7. Factors accounting for the 4-year change in acuity in patients between 50 and 80 years.

    Science.gov (United States)

    Koenig, Darren E; Nguyen, Lan Chi; Parker, Katrina E; Applegate, Raymond A

    2013-07-01

    It is well known that acuity slowly decreases in the later decades of life. We wish to determine the extent by which 4-year longitudinal acuity changes can be accounted for by changes in optical quality, or combination of optical quality metrics and of age between 50 and 80 years. High-contrast logMAR acuity, 35 image quality metrics, 4 intraocular scatter metrics, and 4 Lens Opacification Classification System III metrics and entry age were measured on one eye of each of the 148 subjects. Acuity change between baseline and the last visit was regressed against change in each metric for all eyes and a faster changing subset of 50 eyes with a gain or loss of four or more letters. Average change across 148 subjects was a 1.6 ± 4 letter loss (t148 = 4.31, p model for faster changing eyes included change in point spread function entropy, posterior subcapsular cataract, and trefoil and baseline age (sequential r adjusted values of 0.19, 0.27, 0.32, and 0.34, respectively; p = 1.48 × 10 for the full four-factor model). The same variables entered the multiple-regression model for the full 148 data set where most of the acuity measurements were within test-retest error and accounted for less of the variance (r adjusted = 0.15, p = 2.37 × 10). Despite being near noise levels for the measurement of acuity, change in optical quality metrics was the most important factor in eyes that lost or gained four or more letters of acuity. These findings should be generalizable given that our 4-year acuity change is essentially identical to other studies and indicate that these optical quality markers can be used to help identify those on a faster track to an acuity change.

  8. APPLYING THE PRINCIPLES OF ACCOUNTING IN

    OpenAIRE

    NAGY CRISTINA MIHAELA; SABĂU CRĂCIUN; ”Tibiscus” University of Timişoara, Faculty of Economic Science

    2015-01-01

    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 principl...

  9. Research Article Special Issue

    African Journals Online (AJOL)

    2018-01-15

    Jan 15, 2018 ... control system adoption have significant effect to enhancing ... goods in process, finished goods an information-related, from the .... reliability as internal consistency measures can only be used for constructs with reflexive .... Sustainability Accounting, Management and Policy Journal, 2013, 4(2):120–144.

  10. Environmental economy account for Denmark 2004

    International Nuclear Information System (INIS)

    Anon.

    2006-01-01

    The environmental economy account for Denmark shows that the contribution to acidification in Denmark decreased with 5,2% from 2003 to 2004, while the contribution to the greenhouse effect decreased with 4,4%. The reserves of petroleum and natural gas increased in 2004 with 14 b.DKK to 232 b.DKK. The environmental account for Denmark presents accounts of the energy consumption (and water consumption) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally, volume and value are presented of the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts, making it possible to analyse the relation between economy and environment. (ln)

  11. Methodological aspects of network assets accounting

    Directory of Open Access Journals (Sweden)

    Yuhimenko-Nazaruk I.A.

    2017-08-01

    Full Text Available The necessity of using innovative tools of processing and representation of information about network assets is substantiated. The suggestions for displaying network assets in accounts are presented. The main reasons for the need to display the network assets in the financial statements of all members of the network structure (the economic essence of network assets as the object of accounting; the non-additional model for the formation of the value of network assets; the internetworking mechanism for the formation of the value of network assets are identified. The stages of accounting valuation of network assets are allocated and substantiated. The analytical table for estimating the value of network assets and additional network capital in accounting is developed. The order of additional network capital reflection in accounting is developed. The method of revaluation of network assets in accounting in the broad sense is revealed. The order of accounting of network assets with increasing or decreasing the number of participants in the network structure is determined.

  12. Accounting standards that appeal to the professional

    Directory of Open Access Journals (Sweden)

    Alain BURLAUD

    2016-12-01

    In order to observe, in a scientific manner, this evolution of the accounting standards, we conducted a content analysis of principal legislative accounting texts, international and national (France and Romania, supplemented by a lexicometric analysis. These analyses allowed us to conclude that the importance of professional judgment in accounting standards is lower at the national level than it is at the international level. However, we highlight a number of dangers related to an increased use of professional judgment: loss of comparability and transparency, increased risks for accounting professionals including auditors, and significant discrepancies in the use of professional judgment in individual or consolidated accounts

  13. Beurling generalized numbers

    CERN Document Server

    Diamond, Harold G; Cheung, Man Ping

    2016-01-01

    "Generalized numbers" is a multiplicative structure introduced by A. Beurling to study how independent prime number theory is from the additivity of the natural numbers. The results and techniques of this theory apply to other systems having the character of prime numbers and integers; for example, it is used in the study of the prime number theorem (PNT) for ideals of algebraic number fields. Using both analytic and elementary methods, this book presents many old and new theorems, including several of the authors' results, and many examples of extremal behavior of g-number systems. Also, the authors give detailed accounts of the L^2 PNT theorem of J. P. Kahane and of the example created with H. L. Montgomery, showing that additive structure is needed for proving the Riemann hypothesis. Other interesting topics discussed are propositions "equivalent" to the PNT, the role of multiplicative convolution and Chebyshev's prime number formula for g-numbers, and how Beurling theory provides an interpretation of the ...

  14. Vojtěch Jirát a Jan Mukařovský aneb Příběh jedné nevydané recenze

    Czech Academy of Sciences Publication Activity Database

    Sládek, Ondřej

    2011-01-01

    Roč. 59, č. 2 (2011), s. 219-231 ISSN 0009-0468 R&D Projects: GA ČR GAP406/10/1911 Institutional research plan: CEZ:AV0Z90560517 Keywords : Czech structuralism * Mukařovský, Jan * Jirát, Vojtěch * Mácha, Karel Hynek Subject RIV: AJ - Letters, Mass-media, Audiovision

  15. Drought-breaking love: An analysis of the moral values implied in ‘Drought’ by Jan Rabie

    Directory of Open Access Journals (Sweden)

    C. N. van der Merwe

    1996-04-01

    Full Text Available In this article the tension in 20th century literary theory between absolutism and relativism is discussed. It is argued that, in spite of a movement from absolutism towards relativism, the age-old “absolute” values of truth, beauty and goodness have never been totally forsaken in the creation and the contemplation of literature. In an analysis of “Drought” by Jan Rabie, it is indicated how these values are implied and invoked in Rabie's short story. In conclusion, the fundamental value of love or charity is discussed, a value which contains and supersedes the values of truth, beauty and goodness, and reconciles the tension between absolutism and relativism.

  16. 4 CFR 25.4 - Preservation of property.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Preservation of property. 25.4 Section 25.4 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES CONDUCT IN THE GOVERNMENT ACCOUNTABILITY OFFICE BUILDING AND ON ITS GROUNDS § 25.4 Preservation of property. The improper disposal of rubbish in the GAO...

  17. 14 CFR Sec. 1-6 - Accounting entities.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Accounting entities. Sec. 1-6 Section 1-6... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-6 Accounting entities. (a) Separate accounting records shall be maintained for each air...

  18. Knowledge of cervical cancer risk factors among students at the Jan Kochanowski University in Kielce

    Directory of Open Access Journals (Sweden)

    Piotr Lewitowicz

    2013-10-01

    Full Text Available Introduction : Cervical cancer is the third most common malignant tumour in women. As far as we know today, the main cause of cervical cancer is human papilloma virus (HPV infection with high grade oncogenic HPV genotypes, as well as co-occurrence of other factors predisposing women to cervical cancer. According to the WHO, the factors include smoking, multiple sexual partners, low socioeconomic status, herpes simplex virus (HSV co-infection, human immunodeficiency virus infection, and antioxidant and vitamin insufficiency in the diet. Aim of the research : To assess the knowledge of cervical cancer among young women. Material and methods: The survey was carried out in 2010–2012 in a group of 149 female students at the age of 20 ±1 at the Jan Kochanowski Memorial University, Kielce prior to gynaecology, pathology and oncology classes. The questionnaire survey included closed multiple choice questions. The statistical analyais was conducted by means of PQStat ver. 1.4.4 software using ANOVA and Fisher tests. Results and conclusions : The obtained results show that the 94% of the surveyed people are familiar with the impact of HPV infection, but knowledge of accessory risk factors of cervical cancer is at low level. The study revealed that smoking is regarded as another risk factor by 13% of the surveyed people, HSV infection by 9%, multiple sex partners by 21%, and low hygiene level by 25%. Our examination revealed differences regarding the knowledge and available information sources by the respondents’ place of residence. Knowledge level of cervical cancer development depends on the place of residence and reaches the highest level in towns with over 20,000 inhabitants. The main source of information on cervical cancer risk factors is Internet and peer opinions.

  19. 31 CFR 341.4 - Proof of purchase.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Proof of purchase. 341.4 Section 341.4 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE... of birth, social security account number and his classification (i.e., self-employed individual or...

  20. Miami International Airport Data Package Number 2. Airport Improvement Task Force Delay Studies.

    Science.gov (United States)

    1979-01-01

    HJ - Air Haiti AESA - El Salvador KS - Saturn Airways MM - Columbia(Also SAM) SJ - Southern Air Transport TD - Trans Carga 10) Cargo F2) IX - Panama...JAN AR 1919.... - --..... Ap ro e .o pu.li................. n Un.ie8....... 6 .............. 0 8 3 .. DEPARTMENT OF TRANSPORTATION ...2) .8 .8 19 (1) (1 1.6 20 ,2) .8 1.6 .8 21 (i) (2) (1) 22 (1) 2.4 1.6 .8 23 (3) (2) (1) C-13 kA % of Class 2: Departure Runway/Gate Distribution ,,, De

  1. DMPD: LPS, TLR4 and infectious disease diversity. [Dynamic Macrophage Pathway CSML Database

    Lifescience Database Archive (English)

    Full Text Available Nat Rev Microbiol. 2005 Jan;3(1):36-46. (.png) (.svg) (.html) (.csml) Show LPS, TLR4 and infectious disease... (.png) SVG File (.svg) HTML File (.html) CSML File (.csml) Open .csml file with CIOPlayer Open .csml file w

  2. Design, synthesis and antitrypanosomal activities of 2,6-disubstituted-4,5,7-trifluorobenzothiophenes

    Czech Academy of Sciences Publication Activity Database

    Bhambra, A.S.; Edgar, M.; Elsegood, M.R.J.; Li, Y.; Weaver, G.W.; Arroo, R.R.J.; Yardley, V.; Burrell-Saward, H.; Kryštof, Vladimír

    2016-01-01

    Roč. 108, JAN 27 (2016), s. 347-353 ISSN 0223-5234 R&D Projects: GA MŠk(CZ) LO1204 Institutional support: RVO:61389030 Keywords : Benzothiophenes * Fluorinated drugs * Antitrypanosomal activity Subject RIV: EB - Genetics ; Molecular Biology Impact factor: 4.519, year: 2016

  3. The pitfalls of qualified moral veganism. A critique of Jan Deckers' holistic health approach to animal ethics.

    Science.gov (United States)

    Paez, Eze

    2017-10-01

    I critically examine Jan Deckers' position in Animal (De)liberation, where he defends two main views. The first is "qualified moral veganism": Most humans have a duty to abstain from consuming animal products, even if there are circumstances in which doing so is justified. The author argues, on the one hand, from a pan-sentientist view that attributes sentience to all elementary entities and their compounds. Thus, all living things (such as animals and plants) have a capacity for positive and negative experiences. On the other hand, he develops a consequentialist view that assigns moral agents the unconditional duty to promote their own "holistic health." This is partly constituted by the agent's "moral health," that is, her acting in a morally justified way. On Deckers' view, moral agents must care for the health of all living entities, give greater weight to the interests of organisms to which they are more closely biologically related, and respect the integrity of nature. Diets containing animal products have a very high negative health impact, because of how they affect the environment, human food security, and the well-being of nonhuman animals. In addition, even though plants are sentient, they are likely less so than animals, and their interests must be given less weight. Therefore, most humans should shift to a vegan diet. Deckers' second proposal is that a qualified ban on the consumption of animal products should be enacted. After discarding other alternative strategies, Deckers defends its feasibility relying on data obtained via a series of surveys. Though the argument partly succeeds in developing a coherent account accommodating the author's intuitions, I conclude that his ontological and normative frameworks remain too underdeveloped, his appeal to biological relatedness has implausible implications, and the methodology he uses in defence of his political position is problematic. © 2017 John Wiley & Sons, Ltd.

  4. the effect of cd4 count level on the middle ear dynamics of hiv

    African Journals Online (AJOL)

    2014-01-01

    Jan 1, 2014 ... THE EFFECT OF CD4 COUNT LEVEL ON THE MIDDLE EAR DYNAMICS OF HIV INFECTED PATIENTS .... compliance and pressure values were the ones causing ... of sound wave than in the control group (non-HIV infected ...

  5. A critical review of Jan Beyea's report: A study of some of the consequences of hypothetical reactor accidents at Barsebaeck

    International Nuclear Information System (INIS)

    Gjoerup, H.L.; Hedemann Jensen, P.; Jensen, N.O.; Pejtersen, V.; Lundtang Petersen, E.; Petersen, T.; Thykier-Nielsen, S.; Heikel Vinther, F.

    1978-04-01

    This report contains a critical review of Jan Beyea's report: A study of some of the consequences of hypothetical reactor accidents at Barsebaeck (Princeton University, January 1978). Unreasonable assumptions concerning dry deposition, plume rise, meteorological considerations, dose-response relationship and probability distributions were found in the report. It is found that the conclusions of the Beyea report are the result of a mathematical exercise rather than the results of a realistic risk evaluation for Barsebaeck. (author)

  6. Phalanx. Volume 47, Number 4

    Science.gov (United States)

    2014-12-01

    at $23,200 an hour. So that’s another $1.2M a day. Pete: Don’t they shoot at you? Joe: Well, we usually wire together a bunch of microwave ovens we...Officer, to break his vow never to sail on a “ bird farm.” MORS welcomes Kevin Williams as the new AF sponsor. He became the Director of...person shall be subject to a penalty for failing to comply with a collection of information if it does not display a currently valid OMB control number

  7. 19 CFR 24.5 - Filing identification number.

    Science.gov (United States)

    2010-04-01

    ... TREASURY CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE § 24.5 Filing identification number. (a) Generally..., the Social Security number. (2) If neither an Internal Revenue Service employer identification number nor a Social Security number has been assigned, the word “None” shall be written on the line provided...

  8. Ethics education in management accounting studies:\\ud evidence from business schools in Ghana

    OpenAIRE

    Nsor-Ambala, Randolph; Onumah, Joseph M.

    2015-01-01

    Management accounting in recent times, and perhaps rightly so, has begun to gain recognition as a profession separate and complimentary to financial accounting. Evidence exists to suggest that management accountants are exposed to a unique set of ethical challenges within industry and that a significant high number of management accountants have engaged in unethical practices in performing their jobs. For the accounting profession as a whole, the growing number of corporate failures has creat...

  9. Environmental economy account for Denmark 2001

    International Nuclear Information System (INIS)

    Anon.

    2003-01-01

    The environmental economy account for Denmark shows that the contribution to acidification in Denmark decreased with 11% from 2000 to 2001 while the contribution to the greenhouse effect decreased with 0,4%. The latter must be seen in relation to the fact that the contribution from energy consumption increased with 5,4% and that the contribution from Danish ships' bunkering outside Denmark decreased with 7,7%. The environmental account for Denmark presents accounts of the consumption of energy (and water) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally volume and value are presented for the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts making it possible to analyse the relation between economy and environment. (ln)

  10. 4 CFR 22.4 - Appeal File [Rule 4].

    Science.gov (United States)

    2010-01-01

    ... alternative organization of the appeal file is permitted, such as by document type or topic, documents within... 4 Accounts 1 2010-01-01 2010-01-01 false Appeal File [Rule 4]. 22.4 Section 22.4 Accounts... OFFICE CONTRACT APPEALS BOARD § 22.4 Appeal File [Rule 4]. (a) Duties of the Contracting Officer. (1...

  11. Malt quality of 4 barley (Hordeum vulgare L.) grain varieties grown ...

    African Journals Online (AJOL)

    user

    2011-01-31

    Jan 31, 2011 ... 76.6 to 79.7%). The varieties had a pasting- time and -temperature (Ti) of 4.7 to 5.0 min and 64.7 to .... 16°C) (Termaks chamber KBP 6395F, Bergen, Norway). Each .... varieties in the peak viscosity is in part attributed to the.

  12. Rethinking exploitation: a process-centered account.

    Science.gov (United States)

    Jansen, Lynn A; Wall, Steven

    2013-12-01

    Exploitation has become an important topic in recent discussions of biomedical and research ethics. This is due in no small measure to the influence of Alan Wertheimer's path-breaking work on the subject. This paper presents some objections to Wertheimer's account of the concept. The objections attempt to show that his account places too much emphasis on outcome-based considerations and too little on process-based considerations. Building on these objections, the paper develops an alternative process-centered account of the concept. This alternative account of exploitation takes as its point of departure the broadly Kantian notion that it is wrong to use another as an instrument for the advancement of one's own ends. It sharpens this slippery notion and adds a number of refinements to it. The paper concludes by arguing that process-centered accounts of exploitation better illuminate the ethical challenges posed by research on human subjects than outcome-centered accounts.

  13. Beemsterboer email discussion Jan. 10 - Mar. 4, 2014

    Science.gov (United States)

    A series of emails between Beemsterboer Slag Corp. and the Air Enforcement department of EPA Region 5 regarding site monitoring, and transportation of pet coke and met coke from facilities in Chicago, Illinois.

  14. 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...

  15. Civil Service Human Resource Capacity and Information Technology

    African Journals Online (AJOL)

    Tesfaye

    2009-01-01

    Jan 1, 2009 ... civil service organizations to make them accountable and responsible for ... changing the structure of the civil service organisations. More generally .... method to measure productivity of IT based on before and after IT investment .... 2000, and the wealth value of office equipment4, of Federal. Offices as a ...

  16. 12 CFR 204.133 - Multiple savings deposits treated as a transaction account.

    Science.gov (United States)

    2010-01-01

    ... card, or similar order drawn by the depositor and payable to third parties. If more than six transfers... separate account numbers or are subsidiary accounts of a master deposit account. Multiple savings accounts...

  17. Evidence of Improvement in Accounting Students' Communication Skills

    Science.gov (United States)

    Evans, Elaine; Cable, Dawn

    2011-01-01

    Purpose: With large numbers of overseas students enrolled in university accounting courses in Australia, there is a growing trend in the postgraduate accounting courses to approach the problem of language and communication difficulties by offering discipline-specific language training through an embedded curriculum approach in collaboration with…

  18. 77 FR 50718 - Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting...

    Science.gov (United States)

    2012-08-22

    ... DEPARTMENT OF JUSTICE Office of Justice Programs [OMB Number 1121-0021] Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting System and Financial Capability...: Accounting System and Financial Capability Questionnaire. (3) Agency form number 7120/1. Component Sponsoring...

  19. Characterisation of a novel quantitative trait locus, GN4-1, for grain number and yield in rice (Oryza sativa L.).

    Science.gov (United States)

    Zhou, Yong; Tao, Yajun; Yuan, Yuan; Zhang, Yanzhou; Miao, Jun; Zhang, Ron; Yi, Chuandeng; Gong, Zhiyun; Yang, Zefeng; Liang, Guohua

    2018-03-01

    A novel QTL for grain number, GN4-1, was identified and fine-mapped to an ~ 190-kb region on the long arm of rice chromosome 4. Rice grain yield is primarily determined by three components: number of panicles per plant, grain number per panicle and grain weight. Among these traits, grain number per panicle is the major contributor to grain yield formation and is a crucial trait for yield improvement. In this study, we identified a major quantitative trait locus (QTL) responsible for rice grain number on chromosome 4, designated GN4-1 (a QTL for Grain Number on chromosome 4), using advanced segregating populations derived from the crosses between an elite indica cultivar 'Zhonghui 8006' (ZH8006) and a japonica rice 'Wuyunjing 8' (WYJ8). GN4-1 was delimited to an ~ 190-kb region on chromosome 4. The genetic effect of GN4-1 was estimated using a pair of near-isogenic lines. The GN4-1 gene from WYJ8 promoted accumulation of cytokinins in the inflorescence and increased grain number per panicle by ~ 17%. More importantly, introduction of the WYJ8 GN4-1 gene into ZH8006 increased grain yield by ~ 14.3 and ~ 11.5% in the experimental plots in 2014 and 2015, respectively. In addition, GN4-1 promoted thickening of the culm and may enhance resistance to lodging. These results demonstrate that GN4-1 is a potentially valuable gene for improvement of yield and lodging resistance in rice breeding.

  20. Accounting management software intellectual rent companies

    Directory of Open Access Journals (Sweden)

    T.S. Osadcha

    2015-12-01

    Full Text Available Економічні науки. – 2015. – № 4 (74. – P. 43–49: Table 4. – Refs.: 22. As a result of the study it has been established that intellectual rent as additional income arises resulting from the usage of intellectual property objects. At present the issue of the accounting reflection of transactions that form intellectual rent remains to be not thoroughly disclosed and requires more depth study for improving the performance of the innovative enterprises as well as for increasing the informativeness of the accounting system. In connection with the above defined organizational and methodical aspects of accounting operations with intellectual rent in assessing the rents of its type, the definition of accounts for the accounting reflection of the order determining the amount of intellectual rent on accounting data. Proposed document that would facilitate the work of accountants for the calculation of the amount of intellectual rent and provide information about the effectiveness of the company. Application of the proposed method of accounting reflect the formation and distribution of intellectual rent allows management personnel to provide the necessary innovative activity of the enterprise information management rent, since it is a type of income of the enterprise.

  1. 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.

  2. 14 CFR Section 2 - General Accounting Policies

    Science.gov (United States)

    2010-01-01

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

  3. Attitudes of students of Jan Grodek State High Vocational School In Sanok towards organ donation

    Directory of Open Access Journals (Sweden)

    Diana Lisowska

    2017-08-01

    Full Text Available Introduction. Transplantology is at a stage of its dynamic development. Despite legal regulations and social campaigns promoting the idea of transplantology, organ donors are missing in Poland. Most Poles are in favor of transplantation, but consenting to transplantation has a number of determinants including sociodemographic, cultural and personal ones. Their cognition allows us to take actions as regards promoting the idea of transplantology and changing the attitudes towards pro-transplantation. Aim of the study. Determination of student attitudes towards organ donation. Materials and methods. The study was conducted in 2017 and covered 355 students of Jan Grodek State High Vocational School in Sanok. Diagnostic survey method and survey technique were used. The research questionnaire was composed of 41 questions. Statistical significance level was assumed to be p <0.05. V-Kramer and Chi squares were used. Results. Most students, especially in medical fields, were supporters of organ transplants, both from living and dead donors. More than half of the respondents in case of a cerebral death would have agreed to donate their organs for transplant. More than half of the students expressed their donation for relatives, and over one quarter of them for the stramgers. More often than not, women declared this. More than half of the respondents would never have been financially financially guided donors, and one in five students strongly opposed to such a practice. Conclusions. Most respondents positively consider their presence in a situation where donor organs are required, both in the face of death and transplantation of a part of their body during the lifetime of relatives or even unrelated recipients. Attitudes of students towards organ donation were altruistic. The students were opposed to financial donations. Attitudes of students were different as regards: gender, place of residence and profile of studies.

  4. The Construction of Faith in Accounting

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Chow, Danny

    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......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......’ 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....

  5. 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.

  6. 45 CFR 1610.9 - Accounting.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting. 1610.9 Section 1610.9 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION USE OF NON-LSC FUNDS, TRANSFERS OF LSC FUNDS, PROGRAM INTEGRITY § 1610.9 Accounting. Funds received by a recipient from a source...

  7. Accounting valuation development of specific assets

    Directory of Open Access Journals (Sweden)

    I.V. Zhigley

    2017-12-01

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

  8. Analysis of copy number loss of the ErbB4 receptor tyrosine kinase in glioblastoma.

    Directory of Open Access Journals (Sweden)

    DeAnalisa C Jones

    Full Text Available Current treatments for glioblastoma multiforme (GBM-an aggressive form of brain cancer-are minimally effective and yield a median survival of 14.6 months and a two-year survival rate of 30%. Given the severity of GBM and the limitations of its treatment, there is a need for the discovery of novel drug targets for GBM and more personalized treatment approaches based on the characteristics of an individual's tumor. Most receptor tyrosine kinases-such as EGFR-act as oncogenes, but publicly available data from the Cancer Cell Line Encyclopedia (CCLE indicates copy number loss in the ERBB4 RTK gene across dozens of GBM cell lines, suggesting a potential tumor suppressor role. This loss is mutually exclusive with loss of its cognate ligand NRG1 in CCLE as well, more strongly suggesting a functional role. The availability of higher resolution copy number data from clinical GBM patients in The Cancer Genome Atlas (TCGA revealed that a region in Intron 1 of the ERBB4 gene was deleted in 69.1% of tumor samples harboring ERBB4 copy number loss; however, it was also found to be deleted in the matched normal tissue samples from these GBM patients (n = 81. Using the DECIPHER Genome Browser, we also discovered that this mutation occurs at approximately the same frequency in the general population as it does in the disease population. We conclude from these results that this loss in Intron 1 of the ERBB4 gene is neither a de novo driver mutation nor a predisposing factor to GBM, despite the indications from CCLE. A biological role of this significantly occurring genetic alteration is still unknown. While this is a negative result, the broader conclusion is that while copy number data from large cell line-based data repositories may yield compelling hypotheses, careful follow up with higher resolution copy number assays, patient data, and general population analyses are essential to codify initial hypotheses prior to investing experimental resources.

  9. AN INVESTIGATIVE STUDY REGARDING SMES SPECIFIC ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    Mester Ioana Teodora

    2011-07-01

    Full Text Available In this paper we intend to continue the research regarding the enterprise accounting policies and the manner in which these are perceived by the practitioner accountants, preparers of financial statements. This time, in order to carry out the research, we made up a new questionnaire applied to the same sample, containing a number of 100 SMEs in Bihor County, selected according to the criterion of the average number of employees and that of the level of net turnover at the end of 2008. Continuing previous conducted research we have investigated this time the specific accounting policies of the sampled SMEs from Bihor County and the way these policies are understood by practitioners and implemented in order to prepare financial statements. Surprisingly, we have found that only 93.33% of the respondents agree that the elements presented in the annual financial statements of the entity are evaluated in accordance with the general accounting principles stipulated in Order 3055/2009, according to the accrual accounting. Half of the people interviewed had in view all four qualities of accounting information (intelligibility, relevance, credibility, comparability in drawing up the annual financial statements, and most of them (56.67% are not aware of the possibility to use a significance threshold (10%-15% of the total value of that particular category of assets, liabilities, expenditure, income and results for an as faithful as possible presentation of information in the balance sheet and in the profit and loss account.

  10. Stream II-V5: Revision Of Stream II-V4 To Account For The Effects Of Rainfall Events

    International Nuclear Information System (INIS)

    Chen, K.

    2010-01-01

    STREAM II-V4 is the aqueous transport module currently used by the Savannah River Site emergency response Weather Information Display (WIND) system. The transport model of the Water Quality Analysis Simulation Program (WASP) was used by STREAM II to perform contaminant transport calculations. WASP5 is a US Environmental Protection Agency (EPA) water quality analysis program that simulates contaminant transport and fate through surface water. STREAM II-V4 predicts peak concentration and peak concentration arrival time at downstream locations for releases from the SRS facilities to the Savannah River. The input flows for STREAM II-V4 are derived from the historical flow records measured by the United States Geological Survey (USGS). The stream flow for STREAM II-V4 is fixed and the flow only varies with the month in which the releases are taking place. Therefore, the effects of flow surge due to a severe storm are not accounted for by STREAM II-V4. STREAM II-V4 has been revised to account for the effects of a storm event. The steps used in this method are: (1) generate rainfall hyetographs as a function of total rainfall in inches (or millimeters) and rainfall duration in hours; (2) generate watershed runoff flow based on the rainfall hyetographs from step 1; (3) calculate the variation of stream segment volume (cross section) as a function of flow from step 2; (4) implement the results from steps 2 and 3 into the STREAM II model. The revised model (STREAM II-V5) will find the proper stream inlet flow based on the total rainfall and rainfall duration as input by the user. STREAM II-V5 adjusts the stream segment volumes (cross sections) based on the stream inlet flow. The rainfall based stream flow and the adjusted stream segment volumes are then used for contaminant transport calculations.

  11. Gravity Probe B Number 4 Gyro Inspected

    Science.gov (United States)

    2000-01-01

    The Gravity Probe B (GP-B) is the relativity experiment developed at Stanford University to test two extraordinary predictions of Albert Einstein's general theory of relativity. The experiment will measure, very precisely, the expected tiny changes in the direction of the spin axes of four gyroscopes contained in an Earth-orbiting satellite at a 400-mile altitude. So free are the gyroscopes from disturbance that they will provide an almost perfect space-time reference system. They will measure how space and time are very slightly warped by the presence of the Earth, and, more profoundly, how the Earth's rotation very slightly drags space-time around with it. These effects, though small for the Earth, have far-reaching implications for the nature of matter and the structure of the Universe. In this photograph, Stanford engineer, Chris Gray, is inspecting the number 4 gyro under monochromatic light. GP-B is among the most thoroughly researched programs ever undertaken by NASA. This is the story of a scientific quest in which physicists and engineers have collaborated closely over many years. Inspired by their quest, they have invented a whole range of technologies that are already enlivening other branches of science and engineering. Launched April 20, 2004 , the GP-B program was managed for NASA by the Marshall Space Flight Center. Development of the GP-B is the responsibility of Stanford University along with major subcontractor Lockheed Martin Corporation. (Image credit to Russ Leese, Stanford University.)

  12. Cambodian and their Doctors, a Medical Anthropology of Colonial and Post-Colonial Cambodia, Jan Ovesen & Ing-Britt Trankell

    Directory of Open Access Journals (Sweden)

    Didier Bertrand

    2012-09-01

    Full Text Available Cet ouvrage, écrit par Jan Ovesen et Ing-Britt Trankell (professeurs associés d’anthropologie à l’université d’Uppsala engagés dans l’étude de la société cambodgienne depuis 1995, offre une synthèse unique d’anthropologie historique et d’ethnographie contemporaine sur le système de soins de santé cambodgien de la colonisation française à nos jours. Les auteurs décrivent la tension dans le Cambodge moderne entre la tradition médicale occidentale introduite par les colonisateurs français et le...

  13. 12 CFR 363.3 - Independent public accountant.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Independent public accountant. 363.3 Section... POLICY ANNUAL INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.3 Independent public accountant. (a... public accountant to audit and report on its annual financial statements in accordance with generally...

  14. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

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

  15. [Jan Fryderyk Wolfgang's autobiography (1850) in the light of hand-written and printed sources].

    Science.gov (United States)

    Kuźnicka, B

    2001-01-01

    The archival collection of the Lithuanian Academy of Sciences in Vilnius (Wilno) contains many manuscripts relating to the scientific work of Jan Fryderyk Wolfgang (1776-1859), professor of pharmacy and pharmacology of the Wilno University in the years 1807-1831, the founder and main figure in the Wilno pharmacognostic school, a botanist with substantial achievements in wide-ranging research on the flora of the Wilno region, as well as a historian of pharmacy. The most interesting of the manuscripts include Wolfgang's Autobiografia [Autobiography], written in 1850, and a list of his publications covering a total of 57 items (including some that have hitherto remained unknown), a work entitled Historya Farmakologii i Farmacyi [History of pharmacology and pharmacy], and a particularly valuable manuscript (666 + 12 sheets) entitled Farmakologiia [Pharmacology]. Worth mentioning are also two catalogues of books from Wolfgang's library: one compiled by Wolfgang himself (37 sheets) and the other by Adam Ferdynand Adamowicz. The content of the autobiography manuscript is contained on five sheets. The author of the present article analyzes the document, comparing the information contained in it with the biographies of J. F. Wolfgang that hhave been published so far (these being primarily the biography by Dominik Cezary ChodYko, published in 1863, and that by Witold W3odzimierz G3owacki of 1960). The text of the autobiography is quoted in full, together with numerous comments. The analysis of the manuscript as well as the biographical data contained in the above-mentioned biographies indicate that Wolfgang had great achievements as a scientist (in both research and organizational work), as a champion of public causes and as an educator of a generation of botanists-pharmacognostics. It also transpires from the autobiography, as well as from the research by historians, that he was a very good and trustful person, who readily granted access to his research to his collaborators

  16. Revisiting the roles of accounting in society

    OpenAIRE

    Walker, Stephen

    2016-01-01

    In order to facilitate the development of new research agendas, pioneering authors in AOS embarked on difficult journeys in search of the interconnections between accounting and the social. Contributions such as Burchell et al (1980) located a number of roles of accounting in society and inspired agenda-shifting historical investigations. However, as Hopwood (1985) recognised, the participation of historians in this project requires reinvestments in theoretical and epistemological thinking. T...

  17. FERC perspectives on nuclear fuel accounting issues

    International Nuclear Information System (INIS)

    McDanal, M.W.

    1986-01-01

    The purpose of the presentation is to discuss the treatment of nuclear fuel and problems that have evolved in industry practices in accounting for fuel. For some time, revisions to the Uniform System of Accounts have been considered with regard to the nuclear fuel accounts. A number of controversial issues have been encountered on audits, including treatment of nuclear fuel enrichment charges, costs associated with delays in enrichment services, the treatment and recognition of fuel inventories in excess of current or projected needs, and investments in and advances to mining and milling companies for future deliveries of nuclear fuel materials. In an effort to remedy the problems and to adapt the Federal Energy Regulatory Commission's accounting to more easily provide for or point out classifications for each problem area, staff is reevaluating the need for contemplated amendments to the Uniform System of Accounts

  18. Archeographical and historical artifact of the Jesuits of Saint Jan collegium in Jaroslav in the late XVII century in the fonds of the Manuscript Institute of VNLU

    Directory of Open Access Journals (Sweden)

    Bulatova S.

    2014-01-01

    Full Text Available The publication treats a manuscript inventory of the late XVII century, unknown for historians, which contains the descriptions of landed estates of the Jesuit collegium of Saint Jan in Jaroslav. The paper covers the archeographical aspect of research of the manuscript artifact of Subcarpathian land, which is currently deposited in the fonds of the Manuscript Institute of V. Vernadsky National Library of Ukraine. The author-originator of the manuscript states explicit historical-archival data on Jesuit and szlachta landed estates in Subcarpathian region in XVI-XVII centuries, in particular the possessions of Jaroslav landed holdings. In the publication we consider the historical information on the original sources of various antiquariums and archives of Rich Pospolyta, primarily the archive of the Jesuit collegium in Jaroslav, which are stated in the manuscript inventory. The archeographical analysis of the manuscript, performed in the article, contributes to the historical reconstruction of the Jesuit collegium of Saint Jan in Jaroslav.

  19. 14 CFR Sec. 2-5 - Revenue and accounting practices.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Revenue and accounting practices. Sec. 2-5... General Accounting Provisions Sec. 2-5 Revenue and accounting practices. (a) Revenue accounting practices... physically verify the reliability of its passenger revenue accounting practice at least once each accounting...

  20. Symbols in numbers: From numerals to magnitude information

    NARCIS (Netherlands)

    Lindemann, O.; Rüschemeyer, S.A.; Bekkering, H.

    2009-01-01

    A dual-code model of number processing needs to take into account the difference between a number symbol and its meaning. The transition of automatic non-abstract number representations into intentional abstract representations could be conceptualized as a translation of perceptual asematic

  1. 5 CFR 1640.2 - Information regarding account.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Information regarding account. 1640.2... STATEMENTS § 1640.2 Information regarding account. The Board will provide to each participant four (4) times... obtain account balance information on a more frequent basis from the TSP Web site and the ThriftLine. ...

  2. Accounting for business combinations: lessons from the U.S.A.?

    OpenAIRE

    Ribeiro, Humberto; Crowther, David

    2008-01-01

    The number of different accounting practices at national level is considerable in Europe. The adoption of IAS/IFRS is a relevant step towards accounting harmonization in Europe, but also results in a dual accounting system for European companies. The accounting for business combinations provides a good example of profusion of different possible methods used by companies in different European countries, with implications on the comparability of financial statements. From the twenty-one Eur...

  3. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

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

  4. The Variation of Slat Noise with Mach and Reynolds Numbers

    Science.gov (United States)

    Lockard, David P.; Choudhari, Meelan M.

    2011-01-01

    The slat noise from the 30P30N high-lift system has been computed using a computational fluid dynamics code in conjunction with a Ffowcs Williams-Hawkings solver. By varying the Mach number from 0.13 to 0.25, the noise was found to vary roughly with the 5th power of the speed. Slight changes in the behavior with directivity angle could easily account for the different speed dependencies reported in the literature. Varying the Reynolds number from 1.4 to 2.4 million resulted in almost no differences, and primarily served to demonstrate the repeatability of the results. However, changing the underlying hybrid Reynolds-averaged-Navier-Stokes/Large-Eddy-Simulation turbulence model significantly altered the mean flow because of changes in the flap separation. However, the general trends observed in both the acoustics and near-field fluctuations were similar for both models.

  5. Hepatic Metabolism of Perfluorinated Carboxylic Acids and Polycholorotrifluoroethylene: A Nuclear Magnetic Resonance Investigation in Vivo

    Science.gov (United States)

    1993-01-14

    I14JAN93 Annual Technical Report 15DEC91-1ý+JAN9 4. TITLE AND SUBTITLE 5. FUNDING NUMBERS Hepatic Metabolism of Perfluorinated Carboxylic Acids and G-FS...13. ABSTRACT (Maximum 200 words) This report describes our studies of the effects of perfluorooctanoic acid (PFOA) and perfluorodecanolc acid (PFDA) on...metabolism. 31 p NMR was used to examine the effects of PFDA. PFOA. and clofibrate (C LOF) in both rats and guinea pigs. A unique effect is revealed in

  6. STUDY REGARDING OFFER ON DISTANCE ACCOUNTING EDUCATION IN ROMANIA

    Directory of Open Access Journals (Sweden)

    TEIUŞAN SORIN-CIPRIAN

    2015-12-01

    Full Text Available The national study programme forms of organization are: daily attendance studies, low attendance studies, and distance education. The objective of this study is to research the distance accounting education. The paper examines the offer for distance education in accounting. We identified all public and private universities who provide a study program on distance accounting education. By analysing the maximum number of students that can be schooled in distance learning and the tuition fee, comparative with full-time program, we intend to offer information to those interested in the accounting education domain.

  7. Relevansi dan Interpretatif Laporan Keuangan Berdasarkan Metode General Price Level Accounting

    Directory of Open Access Journals (Sweden)

    David Sukardi Kodrat

    2015-12-01

    Full Text Available The recent economic matters of Indonesia is sign of inflation. Inflation is a rise in the general level prices over time of a specific set of goods and services. In Indonesia, inflation rate is reported  based on  Consumer Price Index until 2007 always more than 5 percent unless in 1985 as 4.3 percent. The latest five year from 2003 to 2007 are 6.8%, 6.06%, 10.4%, 14,8% and 6.4%. It showed that a rise in the prices of a goods and services are influenced directly to change of purchasing power and production cost or the factors of production. Although the inflation is under two digits, inflation only above five percent is too high if its compare to gross national product. Generally, Financial Statements are arranged based on Historical Cost Accounting (HCA. By using this method, financial statements are arranged by using the price of transaction arise. As tool of measure or exchange in economy is used a monetary unit. Inflation is caused a monetary unit to be not stable. Financial statement is arranged based on Historical Cost Accounting not reflecting a change of purchasing power. Financial statement that reflect a change of purchasing power is General Price Level Accounting. This research uses case and field study by using purposive sampling. Analysis are using the number of dollar (NOD attribute and the command over good (COG attribute. NOD attribute is used to test that financial statements are interpretative and COG attribute is used to test that financial statements are relevance. The result of NOD attribute shows from 27 item, there are 92,59 percent is interpretative and the result of COG attribute, there are 74,07 percent is relevance. It means that financial statement is arranged by using General Price Level Accounting more interpretative and relevance than financial statement that arranged by using Historical Cost Accounting.

  8. 45 CFR 1801.63 - Scholar Accountability.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Scholar Accountability. 1801.63 Section 1801.63 Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Duration of Scholarship § 1801.63 Scholar Accountability. (a) A...

  9. Number-Theory in Nuclear-Physics in Number-Theory: Non-Primality Factorization As Fission VS. Primality As Fusion; Composites' Islands of INstability: Feshbach-Resonances?

    Science.gov (United States)

    Siegel, Edward

    2011-10-01

    Numbers: primality/indivisibility/non-factorization versus compositeness/divisibility /factor-ization, often in tandem but not always, provocatively close analogy to nuclear-physics: (2 + 1)=(fusion)=3; (3+1)=(fission)=4[=2 × 2]; (4+1)=(fusion)=5; (5 +1)=(fission)=6[=2 × 3]; (6 + 1)=(fusion)=7; (7+1)=(fission)=8[= 2 × 4 = 2 × 2 × 2]; (8 + 1) =(non: fission nor fusion)= 9[=3 × 3]; then ONLY composites' Islands of fusion-INstability: 8, 9, 10; then 14, 15, 16,... Could inter-digit Feshbach-resonances exist??? Applications to: quantum-information/computing non-Shore factorization, millennium-problem Riemann-hypotheses proof as Goodkin BEC intersection with graph-theory ``short-cut'' method: Rayleigh(1870)-Polya(1922)-``Anderson'' (1958)-localization, Goldbach-conjecture, financial auditing/accounting as quantum-statistical-physics;... abound!!!

  10. ETHICS IN ACCOUNTING IN THE CONTEXT OF KNOWLEDGE-BASED ECONOMY

    Directory of Open Access Journals (Sweden)

    Marian TAICU

    2017-12-01

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

  11. Macht, machinaties en musea. Jan van der Hoeven, Hermann Schlegel en hun strijd om het Rijksmuseum van natuurlijke historie te Leiden

    Directory of Open Access Journals (Sweden)

    H.L. de Jonge

    2005-01-01

    Full Text Available Might, machinations and museums. Jan van der Hoeven, Hermann Schlegel and their battle over the National Museum for Natural History in LeidenMuseums had a central place in nineteenth-century natural history. Aside from being important places for carrying out research into nature, they were also powerful vehicles for transmitting and communicating scientific knowledge. That is why, in the nineteenth century, natural history museums were frequently battlegrounds for rival scientists. Often, clashes over scientific matters were at the same time conflicts about power and space. After all, the naturalist who could get control over a museum’s collection and decide how the specimens should be classified and exhibited ultimately had the power to dictate which scientific knowledge was communicated; which story was told by a collection of specimens. This article is about the power struggle over the directorate of the National Museum of Natural History in Leiden that broke out between Jan van der Hoeven, Professor of Natural History and Comparative Anatomy at Leiden and Herman Schlegel, the museum’s chief curator. Both were rooted in very different natural historical traditions and had completely different views on the role of the museum and how the collection should be arranged and exhibited. In this article, we follow the two scientists in their attempts to gain support for their nominations. In this way, we also get a picture of nineteenth century Dutch political culture and the role scientists could play in it.

  12. Research

    African Journals Online (AJOL)

    ebutamanya

    2015-01-30

    Jan 30, 2015 ... initiatives driving Kenya into realizing Millennium Development Goals. (MDGs) number 4 .... The CHWs have done a recommendable job in the ... slowed their productivity hence impeding efficiency of the CHS in providing ...

  13. A relook at NEH-4 curve number data and antecedent moisture condition criteria

    Science.gov (United States)

    Mishra, Surendra Kumar; Singh, Vijay P.

    2006-08-01

    This paper investigates the variation of the popular curve number (CN) values given in the National Engineering Hand Book-Section 4 (NEH-4) of the Soil Conservation Service (SCS) with antecedent moisture condition (AMC) and soil type. Using the volumetric concept, involving soil, water, and air, a significant condensation of the NEH-4 tables is achieved. This leads to a procedure for determination of CN for gauged as well as ungauged watersheds. The rainfall-runoff events derived from daily data of four Indian watersheds exhibited a power relation between the potential maximum retention or CN and the 5-day antecedent rainfall amount. Including this power relation, the SCS-CN method was modified. This modification also eliminates the problem of sudden jumps from one AMC level to the other. The runoff values predicted using the modified method and the existing method utilizing the NEH-4 AMC criteria yielded similar results.

  14. 10 CFR 1008.18 - Accounting for disclosures.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Accounting for disclosures. 1008.18 Section 1008.18 Energy... Parties § 1008.18 Accounting for disclosures. (a) For each disclosure of information contained in a system... accounting of: (1) The date, nature, and purposes of each disclosure of a record made to any person or to...

  15. Age-dependent difference in the computed tomography numbers of the normal parotid gland of Koreans

    International Nuclear Information System (INIS)

    Jeong, Ho Gul; Lee, Eun Sook; Kim, Kee Deog; Park, Chang Seo

    1999-01-01

    To determine normal CT number range of parotid gland by analyzing the change by age increase and the difference among individuals and between both sexes in CT number of normal parotid gland. 134 subjects who took the CT scan between the period of Jan. 1996 and Dec. 1997 at Yonsei University, Dental Hospital were selected. Criteria for selection were that the patients must be within the normal range clinically and radiologically, and the entire parotid gland on the axial view must be shown. Among the axial views, the one showing the greatest parotid gland size was selected and its CT number was recorded. Also, CT numbers from both masseter muscle were recorded as its control. There was statistically significant correlation between CT number of right and left of parotid glands and masseter muscles. With the increase of age, there is a significant decrease in the CT number of parotid gland (p 0.05). As age increases, CT number of parotid gland has a tendency to decrease, and there is no significant difference in the CT numbers between left and right parotid gland. Therefore in the CT scan of patients suspected of having an salivary gland disease of the parotid gland, to consider normal range of the age-dependent CT numbers of parotid gland and compare the CT numbers of the right and left parotid gland might be useful in diagnosing the disease.

  16. The study of crystal structures and vibrational spectra of inorganicsalts of 2,4-diaminopyrimidine

    Czech Academy of Sciences Publication Activity Database

    Matulková, I.; Mathauserová, J.; Císařová, I.; Němec, I.; Fábry, Jan

    2016-01-01

    Roč. 1103, Jan (2016), s. 82-93 ISSN 0022-2860 R&D Projects: GA ČR GA14-05506S Institutional support: RVO:68378271 Keywords : salts of 2,4-diaminopyrimidine * single crystal X-ray structural analysis * vibrational spectra Subject RIV: BM - Solid Matter Physics ; Magnetism Impact factor: 1.753, year: 2016

  17. Book Reviews

    Directory of Open Access Journals (Sweden)

    Ruth T. McVey

    1965-10-01

    Full Text Available - J.W. Schoorl, R.G. Crocombe, “Communal cash cropping among the Orokaiva”, New Guinea Research Bulletin Number 4. May 1964. Published by the New Guinea Research Unit, Australian National University, Canberra. 53 p. - J.W. Schoorl, R.C. White, “Social Accounts of the Monetary Sector of the Territory of Papua and New Guinea, 1956/1956 to 1960/1961”, New Guinea Research Bulletin, Number 3, Jan. 1964. Published by the New Guinea Research Unit, Australian National University, Canberra. 105 p. - J.W. Schoorl, R.G. Crocombe, “Land, Work and Productivity at Inonda”, New Guinea Research Bulletin Number 2. August 1963. Published by the New Guinea Research Unit, Australian National University, Canberra. 109 p., G.R. Hogbin (eds. - J.W. Schoorl, R.G. Crocombe, “The Erap Mechanical Farming Project”, New Guinea Research Unit Bulletins Number 1, April 1963. Published by the New Guinea Research Unit, Australian National University, Canberra., G.R. Hogbin (eds. - W.F. Wertheim, Ruth T. McVey, Indonesia. Human Relations Area Files, Inc. New Haven 1963. 600 pp.

  18. 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

  19. Recent Radar Astrometry of Asteroid 2004 MN4

    Science.gov (United States)

    Giorgini, J. D.; Benner, L. A. M.; Nolan, M. C.; Ostro, S. J.

    2005-05-01

    Arecibo (2380-MHz) delay-Doppler radar astrometry obtained in late January of 2005 significantly corrected 2004 MN4's orbit. Doppler-shifted echoes were acquired 4.8-sigma away from the predicted frequency on Jan 27, while range to the object on Jan 29 was found to be 747 km (2.8-sigma) closer to Earth than the pre-radar orbit solution predicted. Incorporation of these radar measurements into least-squares orbit solution #82 resulted in a new predicted Earth encounter on 2029-Apr-13 of 36000 +/- 9900 km (3-sigma formal uncertainties), or 5.6 +/- 1.6 Earth radii, from Earth's center. This is inside geosynchronous orbit and 27700 km (4.3 Earth radii) closer to Earth than predicted by the pre-radar ephemeris -- a 5-sigma change compared to the pre-radar orbit solution, illustrating the problematic nature of prediction and statistical analysis when only single-apparition optical data-sets are available. The current data-set does not permit reliable trajectory propagation to encounters later than 2029; this may not be possible until data from 2012-2013 are available. The corrected nominal approach distance in 2029 is approximately twice the classical Roche limit and closer than any known past or future approach by a natural object larger than 10 m, other than those detected after already impacting the Earth or it's atmosphere. Such close approaches by objects as large as 2004 MN4 (D ≳ 0.3 km) are currently thought to occur at ≳ 1000-year intervals on average. 2004 MN4 is expected to reach 3rd magnitude for observers in Europe, western Asia, and Africa, and thus be visible to the unaided eye. The asteroid's disk will be 2-4 arcseconds across and potentially resolvable with small ground-based telescopes.

  20. Marketing marketing : rede, op samenvattende wijze gepresenteerd 29 november 2013 door Dr. Karel Jan Alsem ter gelegenheid van zijn installatie als Lector Marketing/Marktgericht Ondernemen aan de Hanzehogeschool Groningen

    NARCIS (Netherlands)

    Alsem, Karel Jan

    2013-01-01

    Deze publicatie bevat de rede die Karel Jan Alsem gehouden heeft bij zijn installatie op 29 november 2013 als Lector Marketing/Marktgericht Ondernemen aan de Hanzehogeschool Groningen. Hij betoogt dat marketing een grotere strategische rol in organisaties zou moeten krijgen. Want marketing is bij

  1. 14 CFR Sec. 2-1 - Generally accepted accounting principles.

    Science.gov (United States)

    2010-01-01

    ...). Persons subject to this part are authorized to implement, as prescribed by the Financial Accounting... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Generally accepted accounting principles... AIR CARRIERS General Accounting Provisions Sec. 2-1 Generally accepted accounting principles. (a) The...

  2. Environmental economy account for Denmark 2003

    International Nuclear Information System (INIS)

    Anon.

    2005-01-01

    The environmental economy account for Denmark shows that the contribution to acidification in Denmark increased with 1% from 2002 to 2003, while the contribution to the greenhouse effect increased with 11,3%. The latter covers an increase of 19,3 % from the energy supply and an increase of 22,4% from Danish ships' bunkering outside Denmark. The environmental account for Denmark presents accounts of the energy consumption (and water consumption) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally, volume and value are presented of the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts, making it possible to analyse the relation between economy and environment. (ln)

  3. 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)

  4. Motivating Factors for Sustainable Accountant Potentials in Malaysia

    Directory of Open Access Journals (Sweden)

    Syed Ibrahim Sharifah Norhafiza

    2017-01-01

    Full Text Available Economic Transformation Plan (ETP emphasizes that the country has a pool of resources to steer towards Malaysia’s aspirations to become a developed and high-income nation. The ETP Roadmap highlights accountancy, an integral function in all businesses as part of the significant ETP driver. However, Malaysia still lacks the required number of qualified accountants by the year 2020. This challenges higher learning institutions to produce suitable accounting graduates. Despite taking an accounting subject in schools, not all these students later opt to enrol accounting in higher learning institutions as many factors influence their career choices. This study aims to explore these motivating factors. A quantitative approach was applied whereby primary data were collected through a questionnaire survey. Respondents were students from seven elite schools in Melaka. The study found eight motivating factors; family members in the accounting profession, public accountant as a career choice, students’ interest in receiving relevant information, choosing private accountants as a career, parents, school counsellor and career talk. However, only four of these factors were significant to students’ decisions to pursue professional accounting courses. In addition, parents’ influence plays a greater role in motivating students to opt for professional accounting courses as compared to an accounting degree.

  5. The number of fetal cells in maternal blood is associated to exercise and fetal gender

    DEFF Research Database (Denmark)

    Schlütter, Jacob Mørup; Kirkegaard, Ida; Christensen, Connie Britta

    Introduction: We have established a robust method to specifically identify and isolate a placental fetal cell in maternal blood (fcmbs) at a gestational age of 12 weeks. The concentration of these cells, however, varies considerably among pregnant women (median 3 fcmbs/30 mL blood, range 0...... activity was obtained by a questionnaire and a structured interview. The number of fcmbs was assessed in 30 mL blood processed by a proprietary method developed in-house. Fetal cells in the blood, binding to fetal cell specific antibodies, were initially isolated by magnetic cell sorting. The fetal cells...... vs. 4, p=0.06) decreased the number of fcmbs, whereas coitus the evening before increased the number (4 vs. 3, p=0.11). Conclusion: The number of fcmbs is affected by normal activities. This should be taken into account when planning collection of fetal cells in connection for prenatal diagnosis...

  6. The Shock and Vibration Digest, Volume 17, Number 8

    Science.gov (United States)

    1985-08-01

    Spectrum at Low 6. R andom Imperfections for Dynamic Frequencies -- D.O. SMALLWOOD , Sandia Pulse Buckling -- H.E. LINDBERG, APTEK, National...Stress, Rel. Des., Trans. Univ. of Oklahoma, Norman , OK ASME, W07 (1), pp 19-25 (Jan 1985), 11 J. Vib., Acoust. Stress, Rel. Des., Trans. figs, 13 refs

  7. 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...

  8. 26 CFR 1.1251-2 - Excess deductions account.

    Science.gov (United States)

    2010-04-01

    ... return one or both taxpayers) changes his method of accounting, then in addition to the information... for taxpayers using certain accounting methods—(1) General rule. Under section 1251(b)(4), except to... to procedure of making the election, effect of a change in method of accounting upon making the...

  9. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

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

  10. 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.

  11. CERN Technical training: Available places in forthcoming courses

    CERN Multimedia

    HR Department

    2011-01-01

    The following course sessions are scheduled in the framework of the 2011 CERN Technical Training Programme and places are still available. You can find the full updated Technical Training course programme in our web catalogue. Software and system technologies C++ Part 1 - Hands-On Introduction\t25-Jan-11\t28-Jan-11\tEnglish\t4 days CERN openlab/Intel Computer Architecture and Performance Tuning Workshop\t15-Feb-11\t16-Feb-11\tEnglish\t2 days CERN openlab/Intel Computer Architecture and Performance Tuning Workshop\t08-Feb-11\t09-Feb-11\tEnglish\t2 days JAVA - Level 2\t17-Jan-11\t20-Jan-11\tEnglish\t4 days Python - Hands-on Introduction\t07-Feb-11\t10-Feb-11\tEnglish\t4 days Secure coding for Java\t12-Jan-11\t12-Jan-11\tEnglish\t1 day Secure coding for PHP\t14-Jan-11\t14-Jan-11\tEnglish\t1 day Secure coding for Python\t13-Jan-11\t13-Jan-11\tEnglish\t0.5 day Secure coding for Python\t13-Jan-11\t13-Jan-11\tEnglish\t0.5 day Electronic design Technologie S-Web\t12-Jan-11\t13-Jan-11\tFrench\t2 jours Mechanical Design ANSYS Workbench advanced\t31-Jan...

  12. Children's Early Mental Number Line: Logarithmic or Decomposed Linear?

    Science.gov (United States)

    Moeller, Korbinean; Pixner, Silvia; Kaufmann, Liane; Nuerk, Hans-Christoph

    2009-01-01

    Recently, the nature of children's mental number line has received much investigation. In the number line task, children are required to mark a presented number on a physical number line with fixed endpoints. Typically, it was observed that the estimations of younger/inexperienced children were accounted for best by a logarithmic function, whereas…

  13. Institutional Contradictions and Change of Organisations and Accounting

    DEFF Research Database (Denmark)

    Thrane, Sof; Balslev, Lars

    2017-01-01

    Purpose - The purpose of this paper is to analyse how contradictions between institutional pressures shape accounting and organisational change within Air Greenland. Design/methodology/approach - The paper applies document analysis and retrospective interviews to trace accounting and organisational...... change spanning 50 years and analyses developments on multiple levels: societal, governance and micro levels. Findings - The paper illustrates the didactical development of the organisation and management accounting. The contradictory impetus from the institutional level generates a space where actors...... are able to affect development and change management accounting systems. Actors at the company level further acted on the institutional level to affect change in governance and institutions. Research limitations/implications - The case differs from case studies in emerging countries owing to the low number...

  14. 18 CFR 367.106 - Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.

    Science.gov (United States)

    2010-04-01

    ... PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY... miscellaneous expense items which are nonoperating in nature but which are properly deductible before...

  15. The Impact of the Cultural Dimensions on Accounting Practice in Brazil: a perspective based on the Accounting Operators’ Perception

    Directory of Open Access Journals (Sweden)

    Bruno Jesus de Lima

    2016-10-01

    Full Text Available The objective of this study was to verify to what extent the cultural dimensions impact the accounting practice in Brazil. To do so, with regard to the cultural dimensions, we used the adapted questionnaire Valued Survey Model 08 (VSM 08, which Hofstede constructed in 2008, and its Portuguese version. In order to capture accounting practices, we applied the questionnaire structured with direct questions to accounting operators, originally used by Chanchani and Willett (2004 and replicated by Almeida and Lisboa (2011 and Karabinar, Canel and Öktem (2012. The final sample consisted of 449 respondents from all over Brazil, divided into the following groups of operators: accounting users, accounting teachers, accounting professionals and accounting students. Considering that there is a diversified number of variables to capture cultural dimensions and accounting practices, we used Exploratory Factor Analysis (EFA. The factors were extracted through Principal Component Analysis and Varimax extraction. After the factor analysis, a multiple regression was performed with the extracted factors, in which the dependent variable corresponded to the accounting practices, and the independent variables were the cultural dimensions. The results indicate that the accounting operators are mainly conservative and the cultural dimensions that most impact the accounting practice are aversion to uncertainty and distance from power. It was concluded that it is not possible to infer that, at first, the adoption of international accounting standards leads to an improvement in the accounting process, since the countries where these standards were originally conceived (common law tradition have a low aversion to uncertainty and distance from power, something contrary to the findings in this research.

  16. Account 1983-84

    International Nuclear Information System (INIS)

    1984-01-01

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

  17. Globes and Teaching Aids Manufactured by Jan Felkl Company for the Polish Market

    Directory of Open Access Journals (Sweden)

    Malgorzata Taborska

    2016-05-01

    Full Text Available Jan Felkl company from Roztoky (Roztok near Prague manufactured globes in seventeen language versions, since 1861 also in Polish language. The company was active until 1952, but it ceased to manufacture Polish-language globes as early as in 1914. In the aftermath of the First World War, and with the development of printing business, the demand for Czech globes shrank. It is difficult to estimate the overall output of Polish- language globes manufactured by Felkl’s company throughout the 53 years it operated. From catalogues and the surviving globes we know that terrestrial globes in six sizes, folding globes in two sizes, celestial globes (probably in four sizes, as well as telluria, lunaria and planetaria were manufactured for the Polish market. It is difficult to decide how many editions of individual types of globes were issued. Polish names were compiled by Franciszek Waligórski (one globe and Mirosław Suchecki. Only 28 globes have survived to this day, including one celestial globe. Most of them are globes of an 8-inch diameter, approved by the Austrian ministries as teaching aids for schools. Nearly half of the surviving globes date from the years 1894–1914. Only ten items are in museums.

  18. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

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

  19. 18 CFR 367.3980 - Account 398, Miscellaneous equipment.

    Science.gov (United States)

    2010-04-01

    ... service company's operations that are not included in any other account of this system of accounts. (b... equipment. (3) Employees' recreation equipment. (4) Radios. (5) Restaurant equipment. (6) Soda fountains. (7...

  20. EAMJ Jan '06 Editorial

    African Journals Online (AJOL)

    hi-tech

    live births in the year 2000 were in sub-Saharan Africa. (4). These estimates indicate that unless urgent steps are taken in the ... to the utilisation of emergency obstetric care (8). There .... early medical technology on maternal mortality in late.

  1. Lithuanian accounting development phases and tendencies

    Directory of Open Access Journals (Sweden)

    Jonas Mackevičius

    2016-09-01

    Full Text Available The evolution of Lithuanian accounting has a long history and is rather complicated. It was influenced by different countries, especially by Tsarist Russia, Germany, France, Poland and the Soviet Union. Differ-ent factors had an impact and formed the Lithuanian accounting system, and they have defined develop-ment tendencies for it. The aim of this research is to investigate Lithuanian accounting development phases and tendencies. The research methods consist of analysing scientific papers of Lithuanian authors, a retrospective analy-sis, the historical approach, inductive and deductive methods, systematisation, comparison and a sum-mary of the information. From the chronological and historical perspectives, the following Lithuanian accounting development phases were distinguished: (1 accounting origin for the period of the Grand Duchy of Lithuania (1251–1795; (2 Lithuania’s accounting status during the period of occupation by Tsarist Russia (1795–1914 and World War I (1914–1918; (3 the condition and regulation of account-ing during the inter-war period (1918–1940 and World War II in Lithuania; (4 accounting organization and regulation during the Soviet occupation period in Lithuania (1944–1990; (5 accounting status and problems in Independent Lithuania (1990–2015. The article investigates the key elements of regulation, and the achievements and problems of each Lithuanian accounting development phase.

  2. Bilingual Education and Accountability: A Perceptual View.

    Science.gov (United States)

    Hernandez-Domingues, Jose L.; Gertenbach, Donald

    This paper discusses (1) The Current Definition of Bilingual Education, (2) The Origin of Accountability, (3) The Empirical and Rational View of Education, (4) Man Defines Himself or Is Defined, and (5) Who Is Accountable? A list of notes is included in the study. (SK)

  3. Determining the profile of the successful first-year accounting student

    African Journals Online (AJOL)

    A concern about the pass rate in first-year accounting courses in higher education has resulted in a number of national and international research projects on the subject. Researchers have looked at the possible effect of factors such as the student's proficiency in English, prior experience in accounting and mathematics,

  4. 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 ...

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

    Science.gov (United States)

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

    2014-01-01

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

  6. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

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

  7. 48 CFR 52.230-2 - Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards....230-2 Cost Accounting Standards. As prescribed in 30.201-4(a), insert the following clause: Cost Accounting Standards (OCT 2010) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the...

  8. Determinants of Accounting Frauds:Perceptions of Indonesian Civil Servants

    Directory of Open Access Journals (Sweden)

    Hadri Kusuma

    2017-10-01

    Full Text Available This study aimed to examine a number of factors that affect the accounting fraud. This study used the variables consisting of information asymmetry, organizational commitment and individual morality. Theauthors study surveyed the employees at the Office for Management of Regional Revenue, Finance and Assets (Dinas Pendapatan Pengelolaan Keuangan Aset, Yogyakarta Province. This study uses convenience sampling technique method. The data from 96 respondents revealed that the variables of information asymmetry and organizational commitment significantly enhanced the accounting fraud while the individual morality significantly diminished the accounting fraud.

  9. Bell's palsy before Bell: Evert Jan Thomassen à Thuessink and idiopathic peripheral facial paralysis.

    Science.gov (United States)

    van de Graaf, R C; IJpma, F F A; Nicolai, J-P A; Werker, P M N

    2009-11-01

    Bell's palsy is the eponym for idiopathic peripheral facial paralysis. It is named after Sir Charles Bell (1774-1842), who, in the first half of the nineteenth century, discovered the function of the facial nerve and attracted the attention of the medical world to facial paralysis. Our knowledge of this condition before Bell's landmark publications is very limited and is based on just a few documents. In 1804 and 1805, Evert Jan Thomassen à Thuessink (1762-1832) published what appears to be the first known extensive study on idiopathic peripheral facial paralysis. His description of this condition was quite accurate. He located several other early descriptions and concluded from this literature that, previously, the condition had usually been confused with other afflictions (such as 'spasmus cynicus', central facial paralysis and trigeminal neuralgia). According to Thomassen à Thuessink, idiopathic peripheral facial paralysis and trigeminal neuralgia were related, being different expressions of the same condition. Thomassen à Thuessink believed that idiopathic peripheral facial paralysis was caused by 'rheumatism' or exposure to cold. Many aetiological theories have since been proposed. Despite this, the cold hypothesis persists even today.

  10. A High Resolution Radiation Hybrid Map of Wheat Chromosome 4A

    Czech Academy of Sciences Publication Activity Database

    Balcárková, Barbora; Frenkel, Z.; Škopová, Monika; Abrouk, Michael; Kumar, A.; Chao, S.; Kianian, S. F.; Akhunov, E.; Korol, A.; Doležel, Jaroslav; Valárik, Miroslav

    2017-01-01

    Roč. 7, JAN 10 (2017), č. článku 2063. ISSN 1664-462X R&D Projects: GA MŠk(CZ) LO1204; GA ČR(CZ) GA14-07164S Institutional support: RVO:61389030 Keywords : triticum-aestivum l. * bread wheat * high-density * agronomic traits * tetraploid wheat * hexaploid wheat * polyploid wheat * genetic maps * genomes * recombination * endosperm radiation hybrid panel * radiation hybrid map * wheat chromosome 4A * chromosome deletion bin map * Triticum aestivum * SNP iSelect array Subject RIV: EB - Genetics ; Molecular Biology OBOR OECD: Plant sciences, botany Impact factor: 4.298, year: 2016

  11. France's Administrative Tertiary: Stable Numbers for Occupations in Flux.

    Science.gov (United States)

    Liaroutzos, Olivier; Meriot, Sylvie-Anne

    1995-01-01

    During the past decade, the number of jobs in France's administrative service sector has remained stable. General administrative work has become more infrequent; however, the basic occupations of secretary and accountancy have been maintained. Although the number of typists has declined, the number of "secretarial" jobs has increased…

  12. Effect of soil water stress on yield and proline content of four wheat ...

    African Journals Online (AJOL)

    STORAGESEVER

    2010-01-04

    Jan 4, 2010 ... Four lines of bread wheat (N-82-9, N-83-5, ... Key words: Water stress, Triticum aestivum, yield, proline, TSS. .... Numbers in the columns followed by the same letters are not significantly different at P .... constituents, Acta Bot.

  13. Combining cluster number counts and galaxy clustering

    Energy Technology Data Exchange (ETDEWEB)

    Lacasa, Fabien; Rosenfeld, Rogerio, E-mail: fabien@ift.unesp.br, E-mail: rosenfel@ift.unesp.br [ICTP South American Institute for Fundamental Research, Instituto de Física Teórica, Universidade Estadual Paulista, São Paulo (Brazil)

    2016-08-01

    The abundance of clusters and the clustering of galaxies are two of the important cosmological probes for current and future large scale surveys of galaxies, such as the Dark Energy Survey. In order to combine them one has to account for the fact that they are not independent quantities, since they probe the same density field. It is important to develop a good understanding of their correlation in order to extract parameter constraints. We present a detailed modelling of the joint covariance matrix between cluster number counts and the galaxy angular power spectrum. We employ the framework of the halo model complemented by a Halo Occupation Distribution model (HOD). We demonstrate the importance of accounting for non-Gaussianity to produce accurate covariance predictions. Indeed, we show that the non-Gaussian covariance becomes dominant at small scales, low redshifts or high cluster masses. We discuss in particular the case of the super-sample covariance (SSC), including the effects of galaxy shot-noise, halo second order bias and non-local bias. We demonstrate that the SSC obeys mathematical inequalities and positivity. Using the joint covariance matrix and a Fisher matrix methodology, we examine the prospects of combining these two probes to constrain cosmological and HOD parameters. We find that the combination indeed results in noticeably better constraints, with improvements of order 20% on cosmological parameters compared to the best single probe, and even greater improvement on HOD parameters, with reduction of error bars by a factor 1.4-4.8. This happens in particular because the cross-covariance introduces a synergy between the probes on small scales. We conclude that accounting for non-Gaussian effects is required for the joint analysis of these observables in galaxy surveys.

  14. A Fake Follower Story: improving fake accounts detection on Twitter

    OpenAIRE

    Di Pietro, Roberto; Petrocchi, Marinella; Spognardi, Angelo; Tesconi, Maurizio; Cresci, Stefano

    2014-01-01

    Fake followers are those Twitter accounts created to inflate the number of followers of a target account. Fake followers are dangerous to the social platform and beyond, since they may alter concepts like popularity and influence in the Twittersphere-hence impacting on economy, politics, and Society. In this paper, we contribute along different dimensions. First, we review some of the most relevant existing features and rules (proposed by Academia and Media) for anomalous Twitter accounts det...

  15. Account 1988-89

    International Nuclear Information System (INIS)

    1989-01-01

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

  16. Account 1988-89

    Energy Technology Data Exchange (ETDEWEB)

    1989-07-07

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

  17. Account 1989-90

    Energy Technology Data Exchange (ETDEWEB)

    1990-07-20

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

  18. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

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

  19. Dynamic Virtual Credit Card Numbers

    Science.gov (United States)

    Molloy, Ian; Li, Jiangtao; Li, Ninghui

    Theft of stored credit card information is an increasing threat to e-commerce. We propose a dynamic virtual credit card number scheme that reduces the damage caused by stolen credit card numbers. A user can use an existing credit card account to generate multiple virtual credit card numbers that are either usable for a single transaction or are tied with a particular merchant. We call the scheme dynamic because the virtual credit card numbers can be generated without online contact with the credit card issuers. These numbers can be processed without changing any of the infrastructure currently in place; the only changes will be at the end points, namely, the card users and the card issuers. We analyze the security requirements for dynamic virtual credit card numbers, discuss the design space, propose a scheme using HMAC, and prove its security under the assumption the underlying function is a PRF.

  20. Accounting for the environment.

    Science.gov (United States)

    Lutz, E; Munasinghe, M

    1991-03-01

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

  1. 48 CFR 1631.205-82 - Audits.

    Science.gov (United States)

    2010-10-01

    ... HEALTH BENEFITS ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND... accounting firms with which they contract for audits of FEHB accounts are registered with the Public Company Accounting Oversight Board (PCAOB). [71 FR 3015, Jan. 19, 2006] ...

  2. 45 CFR 205.52 - Furnishing of social security numbers.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Furnishing of social security numbers. 205.52... GENERAL ADMINISTRATION-PUBLIC ASSISTANCE PROGRAMS § 205.52 Furnishing of social security numbers. The... furnish to the State or local agency a social security account number, hereinafter referred to as the SSN...

  3. A Lightweight Monitoring and Accounting System for LHCb DC'04 Production

    CERN Document Server

    Sánchez-García, M; Graciani-Díaz, R; Saborido-Silva, J J; Vizcaya-Carrillo, R

    2005-01-01

    The phase 1 of the LHCb Data Challenge 04[1] includes the simulation of 200 million simulated events using distributed computing resources on 63 sites and spanning over 4 months. This was achieved using the DIRAC [2] distributed computing Grid infrastructure. Job Monitoring and Accounting services have been developed to track the status of the production and to evaluate the results at the end of the Data Challenge. The end user connects with a web browser to Web-Server applications showing dynamic reports for a whole set of possible queries. These applications in turn interrogate the Job Monitoring Service and Accounting Database by means of dedicated XML-RPC interfaces, querying for the information requested by the user. The reports provide a uniform view of the usage of the computing resources available. All the system components are implemented as a set of cooperating python classes following the design choice of LHCb. The different services are distributed over a number of independent machines. This allow...

  4. Low copy numbers of complement C4 and homozygous deficiency of C4A may predispose to severe disease and earlier disease onset in patients with systemic lupus erythematosus.

    Science.gov (United States)

    Jüptner, M; Flachsbart, F; Caliebe, A; Lieb, W; Schreiber, S; Zeuner, R; Franke, A; Schröder, J O

    2018-04-01

    Objectives Low copy numbers and deletion of complement C4 genes are potent risk factors for systemic lupus erythematosus (SLE). However, it is not known whether this genetic association affects the clinical outcome. We investigated C4 copy number variation and its relationship to clinical and serological features in a Northern European lupus cohort. Methods We genotyped the C4 gene locus using polymerase chain reaction (PCR)-based TaqMan assays in 169 patients with SLE classified according to the 1997 revised American College of Rheumatology (ACR) criteria and in 520 matched controls. In the patient group the mean C4 serum protein concentrations nephelometrically measured during a 12-month period prior to genetic analysis were compared to C4 gene copy numbers. Severity of disease was classified according to the intensity of the immunosuppressive regimens applied and compared to C4 gene copy numbers, too. In addition, we performed a TaqMan based analysis of three lupus-associated single-nucleotide polymorphisms (SNPs) located inside the major histocompatibility complex (MHC) to investigate the independence of complement C4 in association with SLE. Results Homozygous deficiency of the C4A isotype was identified as the strongest risk factor for SLE (odds ratio (OR) = 5.329; p = 7.7 × 10 -3 ) in the case-control comparison. Moreover, two copies of total C4 were associated with SLE (OR = 3.699; p = 6.8 × 10 -3 ). C4 serum levels were strongly related to C4 gene copy numbers in patients, the mean concentration ranging from 0.110 g/l (two copies) to 0.256 g/l (five to six copies; p = 4.9 × 10 -6 ). Two copies of total C4 and homozygous deletion of C4A were associated with a disease course requiring cyclophosphamide therapy (OR = 4.044; p = 0.040 and OR = 5.798; p = 0.034, respectively). Homozygous deletion of C4A was associated with earlier onset of SLE (median 24 vs. 34 years; p = 0.019) but not significant after

  5. 25 years of financing and accountancy of the Karlsruhe Nuclear Research Center

    International Nuclear Information System (INIS)

    Neck, E.

    1980-11-01

    It will be first described how the system of financing has progressed since the establishment of the Center. A distinction will be made between four different financing models in succession. The presentation of these financing models will be accompanied by a description of building up and development of the Center, mainly under financial aspects. The second part will show the development of accountancy and balance striking. Particular courses will be indicated which are typical of large research establishments funded by the government, thus providing the picture of an accountancy system specifically adapted to research establishments. It differs from classical business accounting by laying a bridge to the cameralistic accountancy of public authorities. Besides, the organization and tools of KfK cost accounting will be described. Finally, the third part will present statistical time series (1956 to 1979) including both the annual balances, annual expenditures and some average numbers (per capita numbers). These time series will be supplemented each by short comments. (orig./HP) [de

  6. Large Enhancement of the Sagnac Effect Based on Nonlinearly Induced Nonreciprocity.

    Science.gov (United States)

    1983-05-30

    Og4 ,, % 20. ABSTRACT (Continue on reverse side It ne c,&aty and Identify by block number) LL On Back -°. La . -k. DD 1JAN73 1473 EDITION OF ’NOV6S...be published. 8. L. A. Hackel, R. P. Hackel, and S. Ezekiel, Metrologia 13, 141 (1977). Ř. .4

  7. Cost accounting at the Deutsches Elektronen Synchrotron = DESY

    International Nuclear Information System (INIS)

    1979-01-01

    The cost accounting procedure, consisting of accountings of cost type, burden centers and over-all projects, makes available comprehensive information at regular intervals. This procedure assists in the acquisition of data concerning the costs of the individual projects, data which at the same time form the basis for determining internal services which can be activated or for the invoicing of outside contracts. In addition, the cost accounting can insure a detailed comparison of debits and assests, if corresponding standards are established for cost type, burden centers and over-all projects. The cost accounting print-outs, published quarterly, are put at the disposal of the project commission, among others, which oversees the handling of technical projects, from project application through the planning stage and execution until completion. Further evaluations are planned, in particular, concerning the introduction of company code numbers as well as the projection of cost accounting results into future planning considerations. (author)

  8. 10 CFR 1016.34 - Accountability for Secret Restricted Data.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Accountability for Secret Restricted Data. 1016.34 Section... Information § 1016.34 Accountability for Secret Restricted Data. Each permittee possessing documents containing Secret Restricted Data shall establish a document accountability procedure and shall maintain...

  9. 7 CFR 1767.14 - Interpretations of the Rural Development uniform system of accounts.

    Science.gov (United States)

    2010-01-01

    ... system of accounts. To maintain uniformity in accounting, borrowers must submit questions concerning.... (Approved by the Office of Management and Budget under control number 0572-0002). [73 FR 30280, May 27, 2008] ... system of accounts. 1767.14 Section 1767.14 Agriculture Regulations of the Department of Agriculture...

  10. Particle number concentration, size distribution and chemical composition during haze and photochemical smog episodes in Shanghai.

    Science.gov (United States)

    Wang, Xuemei; Chen, Jianmin; Cheng, Tiantao; Zhang, Renyi; Wang, Xinming

    2014-09-01

    The aerosol number concentration and size distribution as well as size-resolved particle chemical composition were measured during haze and photochemical smog episodes in Shanghai in 2009. The number of haze days accounted for 43%, of which 30% was severe (visibilitysmog episodes, about 5.89 times and 4.29 times those of clean days. The particle volume concentration and surface concentration in haze, photochemical smog and clean days were 102, 49, 15μm(3)/cm(3) and 949, 649, 206μm(2)/cm(3), respectively. As haze events got more severe, the number concentration of particles smaller than 50nm decreased, but the particles of 50-200nm and 0.5-1μm increased. The diurnal variation of particle number concentration showed a bimodal pattern in haze days. All soluble ions were increased during haze events, of which NH4(+), SO4(2-) and NO3(-) increased greatly, followed by Na(+), K(+), Ca(2+) and Cl(-). These ions were very different in size-resolved particles during haze and photochemical smog episodes. Copyright © 2014. Published by Elsevier B.V.

  11. “… the ruins of Europe in back of me.” Jan Klata’s Shakespeare and the European condition

    Directory of Open Access Journals (Sweden)

    Cieślak Magdalena

    2015-12-01

    Full Text Available Jan Klata’s Shakespearean productions are famous for his liberal attitude to the text, innovative sets and locations, and a strong contemporary context. His 2004 H., a Teatr Wybrzeże production performed in the Gdańsk Shipyard, reaches to the Polish history of the eighties (the importance of Solidarity and the fall of communism to comment on the state of the democratic Poland twenty years later. The 2012 Titus Andronicus, a coproduction of Teatr Polski in Wrocław and Staatsschauspiel Dresden, explores the impact of historical traumas on national prejudice and relations within the new Europe. The 2013 Hamlet with Schauspielhaus Bochum again tries to diagnose the contemporary condition and is again deeply rooted in a specific geopolitical context.

  12. European Science Notes. Volume 40, Number 4.

    Science.gov (United States)

    1986-04-01

    increase during A representative governing board senescence; this suggests that basal oversees the activities of the Center. gluconeogenesis is...cultures of sensory neurons and they derive from the same number of Schwann cells that reproduce the morpho- cells. These and other results led to logical...bithorax function com- munoreactive neurons in the central pletely. Because of this observation, nervous system of DrosophiZa MeZanogas- Morata et al. have

  13. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    OpenAIRE

    ALINA BEATTRICE VLADU

    2015-01-01

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

  14. 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...

  15. 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

  16. Does fair value accounting provide a better representation of a company?

    OpenAIRE

    Casta , Jean-François

    2004-01-01

    International audience; For a number of decades now, at the instigation of Anglo-Saxon standard setters, the basis of the traditional accounting model, or the financial conventions which determine how a company's wealth and income is measured, have been increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace ...

  17. Reminiscing about Jan Evangelista Purkinje: a pioneer of modern experimental physiology.

    Science.gov (United States)

    Cavero, Icilio; Guillon, Jean-Michel; Holzgrefe, Henry H

    2017-12-01

    This article reminisces about the life and key scientific achievements of Jan Evangelista Purkinje (1787-1869), a versatile 19th century Czech pioneer of modern experimental physiology. In 1804, after completing senior high school, Purkinje joined the Piarist monk order, but, after a 3-yr novitiate, he gave up the religious calling "to deal more freely with science." In 1818, he earned a Medical Doctor degree from Prague University by defending a dissertation on intraocular phenomena observed in oneself. In 1823, Purkinje became a Physiology and Pathology professor at the Prussian Medical University in Breslau, where he innovated the traditional teaching methods of physiology. Purkinje's contributions to physiology were manifold: accurate descriptions of various visual phenomena (e.g., Purkinje-Sanson images, Purkinje phenomenon), discovery of the terminal network of the cardiac conduction system (Purkinje fibers), identification of cerebellar neuronal bodies (Purkinje cells), formulation of the vertigo law (Purkinje's law), discovery of criteria to classify human fingerprints, etc. In 1850, Purkinje accepted and held until his death the Physiology chair at Prague Medical Faculty. During this period, he succeeded in introducing the Czech idiom (in addition to long-established German and Latin) as a Medical Faculty teaching language. Additionally, as a zealous Czech patriot, he actively contributed to the naissance and consolidation of a national Czech identity conscience. Purkinje was a trend-setting scientist who, throughout his career, worked to pave the way for the renovation of physiology from a speculative discipline, ancilla of anatomy, into a factual, autonomous science committed to the discovery of mechanisms governing in-life functions. Copyright © 2017 the American Physiological Society.

  18. Tour of the stands at the UK@CERN industrial exhibition with the Director-General and H.E. Mr Simon Featherstone, HM Ambassador to Switzerland, hosted by Mrs. Jan Fillingham MBE, Head of Exhibitions, BEAMA

    CERN Multimedia

    Claudia Marcelloni

    2006-01-01

    Tour of the stands at the UK@CERN industrial exhibition with the Director-General and H.E. Mr Simon Featherstone, HM Ambassador to Switzerland, hosted by Mrs. Jan Fillingham MBE, Head of Exhibitions, BEAMA

  19. ROMANIAN ACCOUNTING - A TALE OF TWO STANDARDS

    Directory of Open Access Journals (Sweden)

    MARIUS DEAC

    2013-10-01

    Full Text Available The process of accounting harmonization in Europe has started in 1978 with the adoption of the Fourth Council Directive 78/660/EEC regarding the annual accounts of limited liability companies. The harmonization process continued with the regulation of the consolidated annual accounts with the enactment of the Seventh Council Directive 83/349/EEC. In 2002 the European Parliament has adopted the EC Regulation No. 1606/2002 requiring all listed group entities within EU to apply the International Accounting Standards for their consolidated financial statements starting from 2005. This has led to the use of a dual accounting standardization as listed entities are required to use IAS/IFRS while non-listed entities use the national GAAP harmonized with the 4th and 7th directives. The adoption of the new accounting directive 2013/34/EU does not solve this differentiation as it doesn't allow the option for national accounting regulators the use of IFRS for SMEs. Romania, as a member of the European Union, is no exception from this usage of a dual accounting standard. After the fall of the communist regime, Romania has modernized its accounting system by adopting a French inspired, EU 4th directive compliant national GAAP. Between 2001 and 2005 there was a strong interest towards the adoption of IAS/IFRS that went beyond the scope of EC Regulation No. 1606/2002. This has changed in 2005 when IAS/IFRSs were considered as an option of additional voluntary disclosure. From 2006, Romania has aligned its national legislation to the requirements of EC Regulation No. 1606/2002. The application of this dual standard accounting system has been cumbersome especially for the entities that were required to prepare two different annual accounts, one using IAS/IFRS and one using Romanian GAAP. This obstacle has been overcome in 2012 when certain entities were allowed to prepare their financial statements using only IFRS.

  20. On the motion of non-spherical particles at high Reynolds number

    DEFF Research Database (Denmark)

    Mandø, Matthias; Rosendahl, Lasse

    2010-01-01

    This paper contains a critical review of available methodology for dealing with the motion of non-spherical particles at higher Reynolds numbers in the Eulerian- Lagrangian methodology for dispersed flow. First, an account of the various attempts to classify the various shapes and the efforts...... motion it is necessary to account for the non-coincidence between the center of pressure and center of gravity which is a direct consequence of the inertial pressure forces associated with particles at high Reynolds number flow. Extensions for non-spherical particles at higher Reynolds numbers are far...

  1. 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...

  2. 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.

  3. Integrated Advanced Microwave Sounding Unit-A (AMSU-A). Engineering Test Report: AMSU-A2 METSAT Instrument (S/N 108) Acceptance Level Vibration Tests of Dec 1999/Jan 2000 (S/O 784077, OC-454)

    Science.gov (United States)

    Heffner, R.

    2000-01-01

    This is the Engineering Test Report, AMSU-A2 METSAT Instrument (S/N 108) Acceptance Level Vibration Test of Dec 1999/Jan 2000 (S/O 784077, OC-454), for the Integrated Advanced Microwave Sounding Unit-A (AMSU-A).

  4. Management accounting and its place in the accounting system

    Directory of Open Access Journals (Sweden)

    Aneliya Galinova

    2017-05-01

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

  5. Analysis of Accounting Programmes Used in Communal Accountancy

    OpenAIRE

    KANOVOVÁ, Lucie

    2013-01-01

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

  6. Lean accounting – as a future accounting system

    Directory of Open Access Journals (Sweden)

    M.V. Koryagin

    2017-12-01

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

  7. PER 2008(4)

    African Journals Online (AJOL)

    Tanya du Plessis

    Skills; Du Plessis 2007 PER http://www.puk.ac.za/ 15 Jan; Tjaden Legal research and writing; Teshima .... intermediaries or librarians when questions arise; .... standards of professional competence and ethical behavior. Throughout their ..... response to the question regarding the need for a common electronic location.

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

    OpenAIRE

    Peter, Winter

    2005-01-01

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

  9. 32 CFR 644.412 - Transfer of custody and accountability.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Transfer of custody and accountability. 644.412 Section 644.412 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL... Transfer of custody and accountability. The DE will transfer custody and accountability or will coordinate...

  10. Prevention validation and accounting platform: a framework for establishing accountability and performance measures of substance abuse prevention programs.

    Science.gov (United States)

    Kim, S; McLeod, J H; Williams, C; Hepler, N

    2000-01-01

    The field of substance abuse prevention has neither an overarching conceptual framework nor a set of shared terminologies for establishing the accountability and performance outcome measures of substance abuse prevention services rendered. Hence, there is a wide gap between what we currently have as data on one hand and information that are required to meet the performance goals and accountability measures set by the Government Performance and Results Act of 1993 on the other. The task before us is: How can we establish the accountability and performance measures of substance abuse prevention programs and transform the field of prevention into prevention science? The intent of this volume is to serve that purpose and accelerate the processes of this transformation by identifying the requisite components of the transformation (i.e., theory, methodology, convention on terms, and data) and by introducing an open forum called, Prevention Validation and Accounting (PREVA) Platform. The entire PREVA Platform (for short, the Platform) is designed as an analytic framework, which is formulated by a collectivity of common concepts, terminologies, accounting units, protocols for counting the units, data elements, and operationalizations of various constructs, and other summary measures intended to bring about an efficient and effective measurement of process input, program capacity, process output, performance outcome, and societal impact of substance abuse prevention programs. The measurement units and summary data elements are designed to be measured across time and across jurisdictions, i.e., from local to regional to state to national levels. In the Platform, the process input is captured by two dimensions of time and capital. Time is conceptualized in terms of service delivery time and time spent for research and development. Capital is measured by the monies expended for the delivery of program activities during a fiscal or reporting period. Program capacity is captured

  11. SLC26A4 gene copy number variations in Chinese patients with non-syndromic enlarged vestibular aqueduct

    Directory of Open Access Journals (Sweden)

    Zhao Jiandong

    2012-05-01

    Full Text Available Abstract Background Many patients with enlarged vestibular aqueduct (EVA have either only one allelic mutant of the SLC26A4 gene or lack any detectable mutation. In this study, multiplex ligation-dependent probe amplification (MLPA was used to screen for copy number variations (CNVs of SLC26A4 and to reveal the pathogenic mechanisms of non-syndromic EVA (NSEVA. Methods Between January 2003 and March 2010, 923 Chinese patients (481 males, 442 females with NSEVA were recruited. Among these, 68 patients (7.4% were found to carry only one mutant allele of SLC26A4 and 39 patients (4.2% lacked any detectable mutation in SLC26A4; these 107 patients without double mutant alleles were assigned to the patient group. Possible copy number variations in SLC26A4 were detected by SALSA MLPA. Results Using GeneMapper, no significant difference was observed between the groups, as compared with the standard probe provided in the assay. The results of the capillary electrophoresis showed no significant difference between the patients and controls. Conclusion Our results suggest that CNVs and the exon deletion in SLC26A4 are not important factors in NSEVA. However, it would be premature to conclude that CNVs have no role in EVA. Genome-wide studies to explore CNVs within non-coding regions of the SLC26A4 gene and neighboring regions are warranted, to elucidate their roles in NSEVA etiology.

  12. 12 CFR 347.304 - Accounting for fees on international loans.

    Science.gov (United States)

    2010-01-01

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

  13. 75 FR 1492 - Commission Guidance Regarding Independent Public Accountant Engagements Performed Pursuant to...

    Science.gov (United States)

    2010-01-11

    ... Guidance Regarding Independent Public Accountant Engagements Performed Pursuant to Rule 206(4)-2 Under the... independent public accountants in connection with the adoption of amendments to Rule 206(4)-2 under the... least once during each calendar year by an independent public accountant \\1\\ (``accountant''), pursuant...

  14. Corrected Copy Jan-April 2012 11

    African Journals Online (AJOL)

    This study aimed at identifying factors that contribute to clients' satisfaction in a tertiary ... working hours ( 80% of them felt this was adequate), the working environment (71% of the respondents felt .... Table 3: Relationship between level of education and number of ... principles of medical ethics during family planning.

  15. Higher-order Nielsen numbers

    Directory of Open Access Journals (Sweden)

    Saveliev Peter

    2005-01-01

    Full Text Available Suppose , are manifolds, are maps. The well-known coincidence problem studies the coincidence set . The number is called the codimension of the problem. More general is the preimage problem. For a map and a submanifold of , it studies the preimage set , and the codimension is . In case of codimension , the classical Nielsen number is a lower estimate of the number of points in changing under homotopies of , and for an arbitrary codimension, of the number of components of . We extend this theory to take into account other topological characteristics of . The goal is to find a "lower estimate" of the bordism group of . The answer is the Nielsen group defined as follows. In the classical definition, the Nielsen equivalence of points of based on paths is replaced with an equivalence of singular submanifolds of based on bordisms. We let , then the Nielsen group of order is the part of preserved under homotopies of . The Nielsen number of order is the rank of this group (then . These numbers are new obstructions to removability of coincidences and preimages. Some examples and computations are provided.

  16. Management accounting in an area. [United Kingdom

    Energy Technology Data Exchange (ETDEWEB)

    Cheney, G.H.

    1985-01-01

    The role of a chief accountant in a mining Area, in particular the management accounting aspect, is demonstrated by considering: cash flow; cost control; functional costing; capital expenditure appraisal; budgetary control and zero base budgeting. The above subject headings and their needs are also considered in the light of the current economic situation. 4 references.

  17. Medical Surveillance Monthly Report (MSMR). Volume 22, Number 4, April 2015

    Science.gov (United States)

    2015-04-01

    Health Surveillance Center. Causes of medical evacuations from Operations Iraqi Freedom (OIF), New Dawn (OND) and Enduring Freedom (OEF), active and...source of health- care burden; and of cardiovascular diseases, essential hypertension , cerebrovascular dis- ease, and ischemic heart disease accounted

  18. A Campaign of the Great Hetman Jan Zamoyski in Moldavia (1595. Part I. Politico-diplomatic and military preliminaries

    Directory of Open Access Journals (Sweden)

    Dariusz Milewski

    2012-12-01

    Full Text Available Polish-Turkish relations in the sixteenth century were generally peaceful, but the source of a conflict remained because of recurring bouts of Tatars and Cossacks, and the unexpired Polish claims to sovereignty over Moldavia. The outbreak of the war between the Ottomans and the Habsburgs in 1593 offered for Poland an opportunity to strengthen its policy in the southeast. The movement of the Christian vassals of the Sultan to the side of the Emperor Rudolf II resulted in the relocation of military operations to the territory of today’s Romania. The subordination of the Romanian lands to the Habsburgs or their complete subjugation by the Ottomans was dangerous to Rzeczpospolita. Thus, in the summer of 1595, the Chancellor and the Great Hetman of the Crown Jan Zamoyski decided to enter with a part of Polish troops to Moldavia.

  19. Accounting for treatment delays when treating highly proliferative tumours

    International Nuclear Information System (INIS)

    Jones, L.; Metcalfe, P.; Hoban, P.

    1999-01-01

    This study was undertaken to investigate the possibility of increasing the dose per fraction or increasing the number of fractions to account for treatment delays occurring during radiotherapy treatments for highly proliferative tumours. The linear quadratic model with time was used to determine the difference in biological effective dose (BED) for the original schedule and the schedule including a treatment delay. Tables of extra fractions and extra dose per fraction required to account for a number of possible delays have been determined. It has been shown that for tumours with very short potential doubling times it is best to deliver the extra dose as an increase in dose per fraction rather than an increase in the number of fractions, while for tumours with moderately short potential doubling times (above 7 days) the reverse is true. The equivalent uninterrupted schedules, which would have delivered the same effects to the tumour, have also been determined. (author)

  20. Low C4 gene copy numbers are associated with superior graft survival in patients transplanted with a deceased donor kidney

    DEFF Research Database (Denmark)

    Bay, Jakob T; Schejbel, Lone; Madsen, Hans O

    2013-01-01

    rejection, but a relationship between graft survival and serum C4 concentration as well as C4 genetic variation has not been established. We evaluated this using a prospective study design of 676 kidney transplant patients and 211 healthy individuals as controls. Increasing C4 gene copy numbers......Complement C4 is a central component of the classical and the lectin pathways of the complement system. The C4 protein exists as two isotypes C4A and C4B encoded by the C4A and C4B genes, both of which are found with varying copy numbers. Deposition of C4 has been implicated in kidney graft...... significantly correlated with the C4 serum concentration in both patients and controls. Patients with less than four total copies of C4 genes transplanted with a deceased donor kidney experienced a superior 5-year graft survival (hazard ratio 0.46, 95% confidence interval: 0.25-0.84). No significant association...

  1. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

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

  2. Effects of Payment for Performance on accountability mechanisms: Evidence from Pwani, Tanzania.

    Science.gov (United States)

    Mayumana, Iddy; Borghi, Jo; Anselmi, Laura; Mamdani, Masuma; Lange, Siri

    2017-04-01

    Payment for Performance (P4P) aims to improve provider motivation to perform better, but little is known about the effects of P4P on accountability mechanisms. We examined the effect of P4P in Tanzania on internal and external accountability mechanisms. We carried out 93 individual in-depth interviews, 9 group interviews and 19 Focus Group Discussions in five intervention districts in three rounds of data collection between 2011 and 2013. We carried out surveys in 150 health facilities across Pwani region and four control districts, and interviewed 200 health workers, before the scheme was introduced and 13 months later. We examined the effects of P4P on internal accountability mechanisms including management changes, supervision, and priority setting, and external accountability mechanisms including provider responsiveness to patients, and engagement with Health Facility Governing Committees. P4P had some positive effects on internal accountability, with increased timeliness of supervision and the provision of feedback during supervision, but a lack of effect on supervision intensity. P4P reduced the interruption of service delivery due to broken equipment as well as drug stock-outs due to increased financial autonomy and responsiveness from managers. Management practices became less hierarchical, with less emphasis on bureaucratic procedures. Effects on external accountability were mixed, health workers treated pregnant women more kindly, but outreach activities did not increase. Facilities were more likely to have committees but their role was largely limited. P4P resulted in improvements in internal accountability measures through improved relations and communication between stakeholders that were incentivised at different levels of the system and enhanced provider autonomy over funds. P4P had more limited effects on external accountability, though attitudes towards patients appeared to improve, community engagement through health facility governing committees

  3. Premixed Turbulent Combustion in High Reynolds Number Regimes of Thickened Flamelets and Distributed Reactions

    Science.gov (United States)

    2016-03-24

    multiple Damkohler or Karlovitz numbers to account for auto - ignition and other types of chemistry, (d)… For example, residence time is important since...First, the rapid compression of reactants within a shock tube or an HCCI engine is known to rapidly elevate the temperature of the reactants above...the ignition temperature, causing reactions to become distributed in space [4]. Alden et al. reported broad CH zones within an HCCI engine experiment

  4. Nighttime Near Infrared Observations of Augustine Volcano Jan-Apr, 2006 Recorded With a Small Astronomical CCD Camera

    Science.gov (United States)

    Sentman, D.; McNutt, S.; Reyes, C.; Stenbaek-Nielsen, H.; Deroin, N.

    2006-12-01

    Nighttime observations of Augustine Volcano were made during Jan-Apr, 2006 using a small, unfiltered, astronomical CCD camera operating from Homer, Alaska. Time-lapse images of the volcano were made looking across the open water of the Cook Inlet over a slant range of ~105 km. A variety of volcano activities were observed that originated in near-infrared (NIR) 0.9-1.1 micron emissions, which were detectable at the upper limit of the camera passband but were otherwise invisible to the naked eye. These activities included various types of steam releases, pyroclastic flows, rockfalls and debris flows that were correlated very closely with seismic measurements made from instruments located within 4 km on the volcanic island. Specifically, flow events to the east (towards the camera) produced high amplitudes on the eastern seismic stations and events presumably to the west were stronger on western stations. The ability to detect nighttime volcanic emissions in the NIR over large horizontal distances using standard silicon CCD technology, even in the presence of weak intervening fog, came as a surprise, and is due to a confluence of several mutually reinforcing factors: (1) Hot enough (~1000K) thermal emissions from the volcano that the short wavelength portion of the Planck radiation curve overlaps the upper portions (0.9-1.1 micron) of the sensitivity of the silicon CCD detectors, and could thus be detected, (2) The existence of several atmospheric transmission windows within the NIR passband of the camera for the emissions to propagate with relatively small attenuation through more than 10 atmospheres, and (3) in the case of fog, forward Mie scattering.

  5. The Charitable Trust Model: An Alternative Approach For Department Of Defense Accounting

    Science.gov (United States)

    2016-12-01

    DEFENSE ACCOUNTING 5. FUNDING NUMBERS 6. AUTHOR (S) Gerald V. Weers Jr. 7. PERFORMING ORGANIZATION NAME(S) AND ADDRESS(ES) Naval Postgraduate School...prohibits the incurrence of costs until budget authority is provided; reversing the conditionality of the matching principle accounting logic. In summary...the Board did not believe applying depreciation accounting for these assets would contribute to measuring the cost of outputs produced, or to

  6. Three Giants in the Cradle of Reproductive Medicine; Reproduction Theories of the Seventeenth Century as Discerned by Pregnancy Portraiture in the Oeuvre of Jan Vermeer

    Directory of Open Access Journals (Sweden)

    Ronit Haimov-Kochman

    2016-04-01

    Full Text Available Portraits of pregnant women are rare in Catholic Renaissance art. In seventeenth-century Holland, the Catholic rule of Spain had been thrown off and a Protestant Calvinistic republic emerged, freeing Dutch artists to choose an unorthodox subject matter for their paintings. The Golden Age of Holland was characterized by extreme wealth, originating from overseas trade, which fostered a marked interest in philosophy, science, medicine, as well as art. Despite this, portraiture of pregnancy remained uncommon. An exception to this rule was Jan Vermeer of Delft, who lived during the zenith of this era. Jan Vermeer painted fewer than 40 pictures, fathered 15 children, and died bankrupt and little appreciated at the age of 43. Vermeer confined himself almost entirely to images of women in various domestic situations, including three figures of pregnant women. In this framework, pregnancy could be viewed as an icon for fidelity and conformism to social expectations. In this paper we investigate the roots of this unusual icon in Vermeer’s oeuvre, and suggest that the use of pregnancy in his paintings could have been inspired by his Delft-resident contemporaries Antony van Leeuwenhoek and Reinier de Graaf, fathers of well-known and opposing theories of reproduction. These eminent scientists and Vermeer’s pregnant wife, who frequently served as his model, might have made pregnancy less mysterious and more realistic to the painter.

  7. Outline of a computerized nuclear material accounting system applicable to nuclear power reactors

    International Nuclear Information System (INIS)

    Handshuh, J.W.

    1975-01-01

    A computerized nuclear material accounting system is described which enables a utility to account for its material throughout the entire fuel cycle. From input of transactions, the system records and reports inventories and transactions by accounts which the user may establish for discrete locations, item control areas, further subdivisions, and material types. Account numbers are designed so that accounts and records are automatically sorted in the order desired. The system also generates the Material Status Reports for the Nuclear Regulatory Commission

  8. 75 FR 61763 - Submission of OMB Review; Comment Request; Drug Accountability Record (Form NIH 2564) (NCI)

    Science.gov (United States)

    2010-10-06

    ...; Comment Request; Drug Accountability Record (Form NIH 2564) (NCI) SUMMARY: In compliance with the..., 2011, unless it displays a valid OMB control number. Proposed Collection: Title: Drug Accountability... accountability. In order to fulfill these requirements, a standard Investigational Drug Accountability Report...

  9. The optimal number of surveys when detectability varies.

    Directory of Open Access Journals (Sweden)

    Alana L Moore

    Full Text Available The survey of plant and animal populations is central to undertaking field ecology. However, detection is imperfect, so the absence of a species cannot be determined with certainty. Methods developed to account for imperfect detectability during surveys do not yet account for stochastic variation in detectability over time or space. When each survey entails a fixed cost that is not spent searching (e.g., time required to travel to the site, stochastic detection rates result in a trade-off between the number of surveys and the length of each survey when surveying a single site. We present a model that addresses this trade-off and use it to determine the number of surveys that: 1 maximizes the expected probability of detection over the entire survey period; and 2 is most likely to achieve a minimally-acceptable probability of detection. We illustrate the applicability of our approach using three practical examples (minimum survey effort protocols, number of frog surveys per season, and number of quadrats per site to detect a plant species and test our model's predictions using data from experimental plant surveys. We find that when maximizing the expected probability of detection, the optimal survey design is most sensitive to the coefficient of variation in the rate of detection and the ratio of the search budget to the travel cost. When maximizing the likelihood of achieving a particular probability of detection, the optimal survey design is most sensitive to the required probability of detection, the expected number of detections if the budget were spent only on searching, and the expected number of detections that are missed due to travel costs. We find that accounting for stochasticity in detection rates is likely to be particularly important for designing surveys when detection rates are low. Our model provides a framework to do this.

  10. 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…

  11. BDE99 (2,2′,4,4′,5-PENTABROMODIPHENYL ETHER) SUPPRESSES DIFFERENTIATION INTO NEUROTRANSMITTER PHENOTYPES IN PC12 CELLS

    OpenAIRE

    Slotkin, Theodore A.; Card, Jennifer; Infante, Alice; Seidler, Frederic J.

    2013-01-01

    Early-life exposures to brominated diphenyl ethers (BDEs) lead to neurobehavioral abnormalities later in life. Although these agents are thyroid disruptors, it is not clear whether this mechanism alone accounts for the adverse effects. We evaluated the impact of 2,2′,4,4′,5-pentabromodiphenyl ether (BDE99) on PC12 cells undergoing neurodifferentiation, contrasting the effects with chlorpyrifos, a known developmental neurotoxicant. BDE99 elicited decrements in the number of cells, evidenced by...

  12. Accounting Theory: An Ethical Perspective of Real Life Scenarios

    Directory of Open Access Journals (Sweden)

    Shivneil Kumar Raj

    2016-11-01

    Full Text Available Decisions are made daily in businesses and individuals do encounter situations where they are faced with ethical issues. The subject is how one evaluates whether an act is ethical or unethical. This research article discusses real life ethical dilemmas that could be faced in accounting or business environment and applicability of various theories of ethics that were taught in accounting theory course in the undergraduate accounting program. The researcher employs a number of case studies highlighting the stories related to ethics that have been experienced in the past working life. Teleological and deontological theories are being used to explain how one could identify that a particular act is ethical or unethical. The work of accountants requires them to maintain high level of ethics to ensure integrity of the profession.

  13. Internet accounting

    NARCIS (Netherlands)

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

    2001-01-01

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

  14. 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

  15. Euratom's accounting procedures to comply with IAEA requirements

    International Nuclear Information System (INIS)

    Kschwendt, H.

    1980-01-01

    The accounting concept used by the operators for nuclear materials accountancy is different from the evaluation concept used by IAEA. Euratom integrated these two concepts thus allowing for an automatic transformation from the one to the other concept (establishment of reports to IAEA by computer). Particular procedures have been developed to ensure the corrections of the accountancy in both concepts and to perform the retrospective corrections as required by IAEA. 4 refs

  16. 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....

  17. The Civil Engineer, Winter 00-01, Volume 8, Number 4

    Science.gov (United States)

    2001-01-01

    Accounting and Finance Center and the Air Reserve Personnel Center, remained on Lowry proper, and there were others in the Denver area. About four years ago...host nation security requirements. It would be easy to say this alchemy would never jell. Yet the results spoke for themselves — all assigned tasks...goals for the Air Force. The agency received DoE’s Alternative Financing Projects Award (small group category) for its use of Energy Savings

  18. Struggling with Excellence in All We Do: Is the Lure of New Technology Affecting How We Process Out Members’ Information

    Science.gov (United States)

    2016-02-01

    this ease of setup also allows for multiple variations in design. Introducing all of these variables into the decisions made during the design...20 Additionally, strength accounting of each member’s duty status potentially affects funding of personnel and is used to manage the Operations Tempo ...www.huffingtonpost.com/thomas-kalil/information-technology-an_b_860582.html, 12 July 2011, Accessed 10 Jan 2015. 4 Goldberg , Saveli, Niemierko

  19. Jan Patočka: fenomenología asubjetiva y filosofía herética de la Historia

    Directory of Open Access Journals (Sweden)

    Ortega Rodríguez, Iván

    2009-04-01

    Full Text Available Our aim is to present the thought of Jan Patočka and the philosophical debates stimulated by his positions. The core of his thought is, on our opinion, human existence as essentially transcending the given and disclosing its essential freedom. Patočka’s phenomenological research seeks an “asubjective phenomenology” and a conceptualization of existence as movement (diversified in the three movements of human existence. In Philosophy of History, Patočka focuses on the origins of Europe and at the essential transformations which have led to an absolute dominion of technical reason. In this situation, only sacrifice seems to offer a possibility to counter the absoluteness of technical civilisation. Finally, we confront Patočka and Lévinas, and we show that a fundamental debate between ontological pluralism and ontological monism is stirred. This debate is of essential importance in the fields of Ethics and Politics. Patočka’s thought is, then, an example of how phenomenology is still timely.Nuestro objetivo es presentar el pensamiento de Jan Patočka y los debates filosóficos que suscitan sus posiciones. El núcleo de su pensamiento, a nuestro juicio, es la existencia humana como esencialmente trascendiendo lo dado y descubriendo en ello su esencial libertad. La investigación fenomenológica de Patočka busca una fenomenología “asubjetiva” y conceptuar la existencia como movimiento (diversificado en los tres movimientos de la existencia humana. La filosofía de la historia apunta a los orígenes de Europa, así como a las transformaciones esenciales que han llevado a un dominio absoluto de la razón técnica. En esta situación, sólo el sacrificio parece poder contrarrestar la civilización técnica. Finalmente, confrontamos a Patočka con Levinas, mostrando cómo se suscita un debate fundamental entre el monismo y el pluralismo ontológico. Este debate tiene una importancia crucial la Ética y la Política El pensamiento de

  20. Commitment is the key to these accounts

    International Nuclear Information System (INIS)

    Yborra, S.

    1996-01-01

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

  1. 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.

  2. Founding Gravitation in 4D Euclidean Space-Time Geometry

    International Nuclear Information System (INIS)

    Winkler, Franz-Guenter

    2010-01-01

    The Euclidean interpretation of special relativity which has been suggested by the author is a formulation of special relativity in ordinary 4D Euclidean space-time geometry. The natural and geometrically intuitive generalization of this view involves variations of the speed of light (depending on location and direction) and a Euclidean principle of general covariance. In this article, a gravitation model by Jan Broekaert, which implements a view of relativity theory in the spirit of Lorentz and Poincare, is reconstructed and shown to fulfill the principles of the Euclidean approach after an appropriate reinterpretation.

  3. Software for conducting accounting: problems of choice and use in the course of outsourcing

    Directory of Open Access Journals (Sweden)

    I.L. Hrabchuk

    2017-12-01

    Full Text Available The implementation of sanctions to a producer, a number of franchisers, dealers and distributers of the most popular programme product called «1С: Accounting» caused the problem of software choice for conducting accounting for a great number of entities. The aim of the article is to analyze the possibilities of programme products (for conducting accounting presented at the Ukrainian market, to determine the possibilities of their use when providing services on accounting outsourcing. The article deals with the Ukrainian segment of software market for conducting accounting. The paper analyzes the most popular programmes («1С: Accounting for Ukraine»; «Sail-Accounting»; «Clerk»; «SAP»; «IT-Enterprise: Accounting»; «ІС-PRO», describes their functional possibilities, and compares them. This allowed to determine the possibilities of application of above-mentioned programme products while providing the accounting outsourcing services. The paper describes the peculiarities and substantiates the safety against cyber-attacks of using «cloud» services for conducting accounting, in particular, in the course of outsourcing of the present process at the enterprise. The prospects for the further study in the current direction is to determine the peculiarities of accounting representation of the software, which is provided under the terms of «cloud» technologies.

  4. 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

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

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

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

  6. The knowledge, attitude, priority of usage, and benefits associated with management accounting practices

    DEFF Research Database (Denmark)

    Nielsen, Steen; Melander, Preben; Jakobsen, Morten

    2009-01-01

    There have been several studies of the diffusion of new management accounting practices. This study adds a new dimension: in order to indicate the number of practices associated with the respondents, their interrelationships, the respondents, were asked to answer questions in a questionnaire...... management accounting practices. Our results reveal that companies in general experience a high level of benefit from the practices. However, significance differences between low priority of usage and high number of practices associated with the company are very likely to contribute to a more modest level...... and those companies seldom use a theoretical concept but are inspired to design home-made models. This also confirms that accounting practices are used for inspiration of design. The findings can provide a further basis for the discussion and development of a theory for new management accounting models....

  7. 42 CFR 433.32 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal policies and accountability. 433.32 Section 433.32 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES... Administration Provisions § 433.32 Fiscal policies and accountability. A State plan must provide that the...

  8. 42 CFR 457.226 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal policies and accountability. 457.226 Section 457.226 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN... Claims; Reduction of Federal Medical Payments § 457.226 Fiscal policies and accountability. A State plan...

  9. 2014-15 System Accountability Report. Appendix: Data Tables

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2016

    2016-01-01

    This system accountability report provides the Data Tables that are appended to the 2014-2015 accountability report. The data tables include detailed statistical information presented in a tabular format on the following subject matter: (1) Financial Resources; (2) Personnel; (3) Enrollment; (4) Undergraduate Education; (5) Graduate Education; and…

  10. Physical macroeconomics: a demarcation of accounting and analysis

    Energy Technology Data Exchange (ETDEWEB)

    Hahn, M. de [Statistics Netherlands, Voorburg (Netherlands)

    2001-07-01

    This paper provides a general discussion on physical flow accounting methodology. The discussion is limited to those methods primarily applied to the national economy level. Specific attention is given to the demarcation of accounting versus analysis. The primary goal of statistics and accounting is to provide an acceptable level of 'descriptiveness' and 'neutrality' in its representation of facts. On the other hand, modelling or analysis usually relies on assumptions of a much wider scale, for example in relation to human behaviour, or by the necessity of ceteris paribus clauses in partial analysis. While accounting usually provides answers on past events, analysis is often ex-ante oriented. A number of accounting methods are reviewed on the basis of their accounting scopes and indicator proposals. In general the accounting frameworks are rather complementary or at least not contradictory but inconsistencies emerge in some of the indicators that are derived from the accounts. The paper further elaborates on the significance of the national accounts in this field of research. National accounting concepts and definitions contributes to a sound demarcation of the (national) economy, which appears equally valid for physical representations of a national economy. This demarcation also supports the sound allocation of environmental burdens to specific national or regional economies. At the same time, the economic relevance of physical flows is to a large extent exposed by their connection to specific economic (production and consumption) processes and concomitant transactions. This linkage, as for example accommodated in a National Accounting Matrix including Environmental Accounts (NAMEA) provides in this respect a useful statistical framework that provides a consistent comparison of environmental burdens to economic benefits (or environmental benefits to economic costs)

  11. 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.

  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 is...

  13. Structural and functional properties of the rat P2X4 purinoreceptor extracellular vestibule during gating

    Czech Academy of Sciences Publication Activity Database

    Rokic, Milos Boro; Stojilkovic, S. S.; Zemková, Hana

    2014-01-01

    Roč. 8, Jan 29 (2014), s. 3 ISSN 1662-5102 R&D Projects: GA ČR(CZ) GBP304/12/G069; GA MŠk(CZ) ED1.1.00/02.0109 Grant - others:Univerzita Karlova(CZ) 3446/2011 Institutional support: RVO:67985823 Keywords : ATP * cadmium * ion access * purinergic receptors * scanning mutagenesis Subject RIV: ED - Physiology Impact factor: 4.289, year: 2014

  14. 32 CFR 635.14 - Accounting for military police record disclosure.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Accounting for military police record disclosure... § 635.14 Accounting for military police record disclosure. (a) AR 340-21 prescribes accounting policies and procedures concerning the disclosure of military police records. (b) Provost Marshals/Directors of...

  15. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... Clauses 52.230-6 Administration of Cost Accounting Standards. As prescribed in 30.201-4(d)(1), insert the following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering the Cost Accounting Standards (CAS) requirements under this contract, the Contractor shall take the...

  16. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards... Clauses 52.230-5 Cost Accounting Standards—Educational Institution. As prescribed in 30.201-4(e), insert the following clause: Cost Accounting Standards—Educational Institution (OCT 2010) (a) Unless the...

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

    Directory of Open Access Journals (Sweden)

    Daniela CREŢU

    2014-11-01

    Full Text Available 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 compromise between the accounting monism and dualism. Since there is not only one accounting system, but a set of accounting systems, the accounting principles are not absolute, but relative. This relativity is given by the assumed objectives of the accounting.

  18. Depreciation Accounting in the Uniform Chart of Accounts.

    Science.gov (United States)

    1982-12-01

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

  19. 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...

  20. Isotope correlations for safeguards surveillance and accountancy methods

    International Nuclear Information System (INIS)

    Persiani, P.J.; Kalimullah.

    1983-01-01

    Isotope correlations corroborated by experiments, coupled with measurement methods for nuclear material in the fuel cycle have the potential as a safeguards surveillance and accountancy system. The US/DOE/OSS Isotope Correlations for Surveillance and Accountancy Methods (ICSAM) program has been structured into three phases: (1) the analytical development of Isotope Correlation Technique (ICT) for actual power reactor fuel cycles; (2) the development of a dedicated portable ICT computer system for in-field implementation, and (3) the experimental program for measurement of U, Pu isotopics in representative spent fuel-rods of the initial 3 or 4 burnup cycles of the Commonwealth Edison Zion -1 and -2 PWR power plants. Since any particular correlation could generate different curves depending upon the type and positioning of the fuel assembly, a 3-D reactor model and 2-group cross section depletion calculation for the first cycle of the ZION-2 was performed with each fuel assembly as a depletion block. It is found that for a given PWR all assemblies with a unique combination of enrichment zone and number of burnable poison rods (BPRs) generate one coincident curve. Some correlations are found to generate a single curve for assemblies of all enrichments and number of BPRs. The 8 axial segments of the 3-D calculation generate one coincident curve for each correlation. For some correlations the curve for the full assembly homogenized over core-height deviates from the curve for the 8 axial segments, and for other correlations coincides with the curve for the segments. The former behavior is primarily based on the transmutation lag between the end segment and the middle segments. The experimental implication is that the isotope correlations exhibiting this behavior can be determined by dissolving a full assembly but not by dissolving only an axial segment, or pellets

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

    Science.gov (United States)

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

    2016-01-01

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

  2. The imagination of touch: surrealist tactility in the films of Jan Švankmajer

    Directory of Open Access Journals (Sweden)

    Kristoffer Noheden

    2013-09-01

    Full Text Available This article is a theoretical examination of tactility in the Czech surrealist filmmaker Jan Švankmajer's film Down to the Cellar (1983. Švankmajer's deployment of tactile images in a surrealist context shows the need for a discussion of the imagination's role in the embodied film experience. Departing from Laura Marks's The Skin of the Film, this article seeks to explore the surrealist embodied imagination through surrealist poetics of analogy, as defined by André Breton, and the link between these and Walter Benjamin's writings on mimesis. Finally, the film is viewed from the perspective of Gaston Bachelard's ideas of “the imagination of matter,” where matter is seen as a highly potent stimulant for the imagination. Bachelard's notion of the imagination's multisensory properties further lends credence to Švankmajer's aims to liberate the imagination of the spectator through images that invoke touch. Kristoffer Noheden is a PhD candidate in cinema studies at the Department of Media Studies, Stockholm University. In his dissertation, he examines surrealism's attempts to create a new, re-enchanting myth with a focus on its expressions in surrealist cinema. He is the co-editor, with Daniel Brodén, of the anthology I gränslandet: Nya perspektiv på film och modernism (Gidlunds, 2013. He is also the translator into Swedish of books by William S. Burroughs, Leonora Carrington, Max Ernst, and others, and co-runs the surrealist-oriented publishing house Sphinx.

  3. The Effects of Mode of Presentation and Number of Categories on 4-Year-Olds' Proportion Estimates.

    Science.gov (United States)

    Widom, Cathy Spatz; Ginsburg, Herbert

    Two experiments investigate the effects of mode of presentation and number of categories on 4-year-olds' proportion estimates. Experiment I compares simultaneous and successive presentations of proportion problems using two categories of elements. The subjects were 40 children chosen randomly and tested individually. Four problems were presented…

  4. 49 CFR 566.4 - Definitions.

    Science.gov (United States)

    2010-10-01

    ...—Vehicles Manufactured in Two or More Stages. (Authority: 15 U.S.C. 1392, 1397) [37 FR 1364, Jan. 28, 1972] ... and the rules and standards issued under its authority are used as defined therein. Specifically...

  5. Motivations in Choosing Creative Accounting Techniques: A Managerial Perspective

    Directory of Open Access Journals (Sweden)

    Ciocan Claudia Cătălina

    2017-01-01

    Full Text Available The business world is a competitive one. Thus, managers tend to present their activity and of the company they represent in the best terms possible, so the stakeholders, present and potential, to have the best impression regarding that activity. Because numbers represent the main language of businesses, changing the accounting figures tends to be the easiest way by which managers present the most favorable situation of the company they represent, through the hands of the accountants. The temptation to resort to creative accounting techniques increases, managers being attracted by solutions to protect them in less favorable times. The desire to have better results and bigger bonuses outlines a starting point from which all other problem begins. Through this paper we aim to establish the boundaries of creative accounting and the reasons invoked by professionals.

  6. 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,…

  7. 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.

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

    Science.gov (United States)

    2011-08-26

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

  10. Educational Development and Production of Accountants in Nigeria ...

    African Journals Online (AJOL)

    This paper, through the review of relevant literature, examined the factors that had hindered the educational development and production of sufficient numbers of desirable quality of professional and academic accountants in Nigeria from meeting the demands of the growing Nigerian economy. Accordingly, the efforts of the ...

  11. 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.

  12. Impacts of Reinsurance Operations on Significant Items of the Financial Statements of Commercial Insurance Companies According to Czech Accounting Legislation and International Accounting Standards

    Directory of Open Access Journals (Sweden)

    Jana Gláserová

    2015-01-01

    Full Text Available The principal aim of the paper is to determine the impact of reinsurance operations in commercial insurance companies, in accordance with the relevant accounting legislation, for certain significant items of the financial statements. In actual fact, the reinsurance operations affect the profit of a commercial insurance company, following the financial statements. The prerequisite for fulfilling the objective of the paper is to analyse the accounting legislation for reinsurance operations in commercial insurance companies. Attention will be devoted also to the method of accounting for reinsurance operations and their specific reporting in various parts of the financial statements of commercial insurance companies. The partial aim of this paper is to identify significant differences in the area of accounting of commercial insurance companies, based on the comparison of accounting practices of the issues examined in accordance with IAS/IFRS. In the conclusion, the authors will address the latest development of necessary steps in adopting the concept of IFRS 4 Phase II and accomplishing the process of the application of IFRS 4 Phase II to the accounts of commercial insurance companies.

  13. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

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

  14. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

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

  15. Pentagon 9/11

    Science.gov (United States)

    2007-09-01

    rooms. On the 4th Floor above the aircraft entry hole, when smoke and heat dis- oriented one of the troopers, Officers Donald Behe and Abraham Diaz ...11 September 2001. 4. Interv Jester, 19 Oct 01, 20; ibid, 31 Jan 06, 2; Alicia Borlik, "DoD Drill Tests Response to Terrorist Attack:’ 9Jun 98, AFPS...Behe, Diaz , and Mapp citations, OSD Hist. For rescue accounts by two Virginia state troopers see memos Trooper Myrlin Wimbish for 1st Sgt Richard S

  16. Eesti vajab selgust / Tiina Kaalep, Urmas Lauri, Tiit Reinberg...[jt.

    Index Scriptorium Estoniae

    2006-01-01

    Ilmunud ka Postimees : na russkom jazõke (2006/Jan/19) lk. 4 ; Lääne Elu (2006/Jan/19) lk. 2 ; Sakala (2006/Jan/19) lk. 2 ; Järva Teataja (2006/Jan/19) lk. 2 ; Pärnu Postimees (2006/Jan/19) lk. 15 ; Virumaa Teataja (2006/Jan/19) lk. 7 ; Eesti Ekspress (2006/Jan/19) lk. A15 ; Võrumaa Teataja (2006/Jan/19) lk. 2 ; Põhjarannik (2006/Jan/19) lk. 2 ; Severnoje Poberezhje (2006/Jan/19) lk. 2 ; Koit (2006/Jan/19) lk. 6 ; Hiiu Leht (2006/Jan/20) lk. 2. 13 Eesti ajalehe peatoimetaja pöördumine. Toimetajad leiavad, et rahvale tuleb anda võimalus kaasa rääkida riigipea valimistele eelnevas avalikus debatis ning nad kutsuvad üles president Arnold Rüütlit teatama oma otsusest presidendivalimistel kandideerimise kohta

  17. 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.

  18. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

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

  19. Insurance choice and tax-preferred health savings accounts.

    Science.gov (United States)

    Cardon, James H; Showalter, Mark H

    2007-03-01

    We develop an infinite horizon utility maximization model of the interaction between insurance choice and tax-preferred health savings accounts. The model can be used to examine a wide range of policy options, including flexible spending accounts, health savings accounts, and health reimbursement accounts. We also develop a 2-period model to simulate various implications of the model. Key results from the simulation analysis include the following: (1) with no adverse selection, use of unrestricted health savings accounts leads to modest welfare gains, after accounting for the tax revenue loss; (2) with adverse selection and an initial pooling equilibrium comprised of "sick" and "healthy" consumers, introducing HSAs can, but does not necessarily, lead to a new pooling equilibrium. The new equilibrium results in a higher coinsurance rate, an increase in expected utility for healthy consumers, and a decrease in expected utility for sick consumers; (3) with adverse selection and a separating equilibrium, both sick and healthy consumers are better off with a health savings account; (4) efficiency gains are possible when insurance contracts are explicitly linked to tax-preferred health savings accounts.

  20. Asymptotic iteration method for the modified Pöschl–Teller potential ...

    Indian Academy of Sciences (India)

    2017-01-04

    Jan 4, 2017 ... Relativistic energy equation is calculated numerically by the Matlab soft- ware. The increase in the radial quantum number nr causes a decrease in the energy value, and the wave functions of the radial and the angular parts are expressed in terms of hypergeometric functions. Some thermodynamical.