Identifying Employer Needs from Accounting Information Systems Programs

Science.gov (United States)

Dillon, Thomas W.; Kruck, S. E.

2008-01-01

As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…

An information theory account of cognitive control.

Science.gov (United States)

Fan, Jin

2014-01-01

Our ability to efficiently process information and generate appropriate responses depends on the processes collectively called cognitive control. Despite a considerable focus in the literature on the cognitive control of information processing, neural mechanisms underlying control are still unclear, and have not been characterized by considering the quantity of information to be processed. A novel and comprehensive account of cognitive control is proposed using concepts from information theory, which is concerned with communication system analysis and the quantification of information. This account treats the brain as an information-processing entity where cognitive control and its underlying brain networks play a pivotal role in dealing with conditions of uncertainty. This hypothesis and theory article justifies the validity and properties of such an account and relates experimental findings to the frontoparietal network under the framework of information theory.

An information theory account of cognitive control

Directory of Open Access Journals (Sweden)

Jin eFan

2014-09-01

Full Text Available Our ability to efficiently process information and generate appropriate responses depends on the processes collectively called cognitive control. Despite a considerable focus in the literature on the cognitive control of information processing, neural mechanisms underlying control are still unclear, and have not been characterized by considering the quantity of information to be processed. A novel and comprehensive account of cognitive control is proposed using concepts from information theory, which is concerned with communication system analysis and the quantification of information. This account treats the brain as an information-processing entity where cognitive control and its underlying brain networks play a pivotal role in dealing with conditions of uncertainty. This hypothesis and theory article justifies the validity and properties of such an account and relates experimental findings to the frontoparietal network under the framework of information theory.

Effects of Accounting Information Quality, Accountability, and Transparency on Zakat Acceptance

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Nikmatuniayah Nikmatuniayah

2017-06-01

Full Text Available This study aims to prove the effects of accounting information quality, accountability, and transparency on the acceptance of zakat. The population of this research is Zakat Collection Agency (LAZ in Semarang City, Central Java province. The samples are taken by using purposive sampling. They are Zakat Collection Agency in Semarang that have the largest zakat revenue source and the widest distribution. The research samples taken include: BAZNAS Semarang, LAZISBA Baiturrahman Masjid, DPU Daarut Tauhid (DT Public Works Services, Rumah Zakat, Pos Keadilan Peduli Ummah (PKPU, and Dompet Dhuafa. The data are collected on June - July 2016. The data are processed by using Multiple Regression method. The results show that the Quality of Accounting Information, Accountability, and Transparency affect the Level of Acceptance of Zakat Fund.

Cortical plasticity within and across lifetimes: How can development inform us about phenotypic transformations?

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James C Dooley

2013-10-01

Full Text Available The neocortex is the part of the mammalian brain that is involved in perception, cognition, and volitional motor control. It is a highly dynamic structure that is dramatically altered within the lifetime of an animal and in different lineages throughout the course of evolution. These alterations account for the remarkable variations in behavior that species exhibit. Of particular interest is how these cortical phenotypes change within the lifetime of the individual and eventually evolve in species over time. Because we cannot study the evolution of the neocortex directly we use comparative analysis to appreciate the types of changes that have been made to the neocortex and the similarities that exist across taxa. Developmental studies inform us about how these phenotypic transitions may arise by alterations in developmental cascades or changes in the physical environment in which the brain develops. Both genes and the sensory environment contribute to aspects of the phenotype and similar features, such as the size of a cortical field, can be altered in a variety of ways. Although both genes and the laws of physics place constraints on the evolution of the neocortex, mammals have evolved a number of mechanisms that allow them to loosen these constraints and often alter the course of their own evolution.

QUALITY OF ACCOUNTING INFORMATION TO OPTIMIZE THE DECISIONAL PROCESS

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Miculescu Marius Nicolae

2012-12-01

Full Text Available This article provides information on business and therefore need managers to obtain information relevant accounting, reliable, clear, accurate and lowest costs to optimize decision making. This need derives from the current economic environment. The survival of organizations in a competitive environment, to which they must adapt, is conditioned by obtaining accounting information which should be qualitative, opportune, vital, and in a short time. This information is related to patrimony, analytical results, the market (dynamics, dimensions, and structure, and relationships with business partners, competitors, suppliers. Therefore focus more intensely on the quality of accounting information. Definition of quality of accounting information but leave the boundaries and features of accounting communication process and aims to determine \\\\\\"quality criteria\\\\\\" or \\\\\\"qualitative characteristics\\\\\\" to develop a measurement tool. Note that the reviewliterature was found that the normalization and accounting dotrine, criteria for definition of quality of accounting infornation are not identical, their selection and ranking is different. Theory and practice also identifies the fact that information itself is worthless. Instead it is valuable once it is used in a decisional process. Thus, the economic value of the accounting information depends on the earnings obtained after making a decision, diminished by information cost. To be more specific, it depends on the table or on the implemented decision tree, on the informational cost and on the optimal condition established by the decision maker (due to the fact that producing accounting information implies costs which are often considerable and profits arise only form shares. The problem of convergence between content and interpretation of information sent by users also take, and the quality of information to be intelligible. In this case, those who use, say users should have sufficient

ECONOMIC AND ACCOUNTING INFORMATION AND STOCK MARKET EFFICIENCY

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Simona – Florina SĂLIȘTEANU

2014-05-01

Full Text Available The purpose of this paper is to explore and to analyse the relations between financial accounting information and stock market efficiency. As we know, accounting contributes to the efficiency of the stock market by producing primordial information for the investors. On the other side, an efficient market facilitates the role of accounting by providing a reliable estimate of the value of many assets that needs to be evaluated. This article examines the importance of the financial accounting information for the efficiency of stock market, and also analyses whether and how the structure, the characteristics and publication of the information, impacts the prices and transactions volumes.

ACCOUNTING, AN ESSENTIAL COMPONENT OF THE INFORMATION SYSTEM

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PALIU -POPA LUCIA

2013-02-01

Full Text Available In the context of deep financial and economic transformations taking place both nationally and globally, theneed and appropriateness of ongoing and increased involvement of accounting information in the management processis increasingly obvious under the increasing credibility and relevance of such information in user perception. Althoughthe data, information and knowledge provided by accounting are not the only ones characterizing a particular economicunit, we believe they are an essential element for analysis and assessment of the entity's statement of assets, motivationaccording to which accounting is seen by the management, and not only, as the core of the information system.Thus, the accounting information experiences a wide revaluation on all the decision-making stages specific toa field of activity, materialized, for this purpose, in economic and financial indicators that are obtained either directlyfrom synthetic and analytical accounts, or through calculations based on them, regularly and periodically, dependingon the need and possibility of operational knowledge of such indicators or only at certain times.Therefore the main purpose of the accounting information system is to provide each user, according to itsresponsibilities and tasks, with all the necessary information, representing both an interface between the operating andthe management system of the entity, but also an element connecting the internal and the external environment of thecompany, a perspective that motivates our scientific approach orientation in the research of accounting informationand its role in the decision making process.

Effect Of The Use Of Information Technology And Organization Cultural Of The Quality Accounting Information System

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Bakri

2015-08-01

Full Text Available The result of the application of effective accounting information system and provide quality and effective accounting information quality. Fundamental rule accounting information systems in an organization is generating accounting information quality through the process of collecting raw data and then processed and then presented in the form of accounting information useful for user information. The purpose of this study was to know how the effect of Use of information technology on the quality of accounting information systems organizational culture on the quality of accounting information systems and the quality of accounting information system on the quality of accounting information. Based on the literature of some previous researchers proved that a technology affects the quality of accounting information systems using information system AIS Effectively requires an understanding of the organization management and information technology shaping the system. the use of information technology within an organization intended to provide information to the user. B. Organizational culture affects the quality of AIS at the stage of design and implementation of the system required careful consideration of the information attitude is the main component of the organization information systems can be substantially influenced by the culture of the organization. C accounting information quality influence on information accounting quality is built with the main purpose to process accounting data from various sources into the accounting information needed by a wide range of users to reduce risk when making decisions.

Accounting Information Systems Implementation and Management Accounting Change

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Bredmar Krister

2014-09-01

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

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...

Informativeness of accounting earnings in family firms

OpenAIRE

DOMINGO JAVIER SANTANA MARTÍN; JERÓNIMO PÉREZ ALEMÁN; CAROLINA BONA SÁNCHEZ

2009-01-01

This work examines the relationship between the family control and informativeness of accounting earnings in listed non-financial Spanish companies between 1997 and 2003. The results reveal a negative relationship between the family nature of the controlling shareholder and the credibility of accounting information. Moreover, as the level of voting rights in the hands of the family ultimate owner increases, the informativeness of earnings decreases. Only in family firms where the CEO is hired...

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...

48 CFR 49.602-3 - Schedule of accounting information.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Schedule of accounting information. 49.602-3 Section 49.602-3 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... accounting information. Standard Form 1439, Schedule of Accounting Information, shall be filed in support of...

TOMATOMA Update: Phenotypic and Metabolite Information in the Micro-Tom Mutant Resource.

Science.gov (United States)

Shikata, Masahito; Hoshikawa, Ken; Ariizumi, Tohru; Fukuda, Naoya; Yamazaki, Yukiko; Ezura, Hiroshi

2016-01-01

TOMATOMA (http://tomatoma.nbrp.jp/) is a tomato mutant database providing visible phenotypic data of tomato mutant lines generated by ethylmethane sulfonate (EMS) treatment or γ-ray irradiation in the genetic background of Micro-Tom, a small and rapidly growing variety. To increase mutation efficiency further, mutagenized M3 seeds were subjected to a second round of EMS treatment; M3M1 populations were generated. These plants were self-pollinated, and 4,952 lines of M3M2 mutagenized seeds were generated. We checked for visible phenotypes in the M3M2 plants, and 618 mutant lines with 1,194 phenotypic categories were identified. In addition to the phenotypic information, we investigated Brix values and carotenoid contents in the fruits of individual mutants. Of 466 samples from 171 mutant lines, Brix values and carotenoid contents were between 3.2% and 11.6% and 6.9 and 37.3 µg g(-1) FW, respectively. This metabolite information concerning the mutant fruits would be useful in breeding programs as well as for the elucidation of metabolic regulation. Researchers are able to browse and search this phenotypic and metabolite information and order seeds of individual mutants via TOMATOMA. Our new Micro-Tom double-mutagenized populations and the metabolic information could provide a valuable genetic toolkit to accelerate tomato research and potential breeding programs. © The Author 2015. Published by Oxford University Press on behalf of Japanese Society of Plant Physiologists. All rights reserved. For permissions, please email: journals.permissions@oup.com.

47 CFR 36.331 - Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts...

Science.gov (United States)

2010-10-01

... telephone companies). (a) The expenses in this account are classified as follows: (1) Other Information... 47 Telecommunication 2 2010-10-01 2010-10-01 false Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone...

THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS

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Andreea C. BENDOVSCHI

2015-04-01

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

Qualities and Requirements of the Financial – Accounting Information

OpenAIRE

Boghean Cristina Iuliana

2011-01-01

Accounting information is used in most of the decision-making processes of a company; therefore measuring its quality has become a matter of present interest. The quality of information largely determines the performances of the financial – accounting department, as well as the successful reaching of the company’s goals. Any reflection on the concept of quality in accountancy requires prior clarification of the purpose corresponding to the relation between the accounting information, its user...

FINANCIAL STATEMENTS – SUPPLIER OF FINANCIAL ACCOUNTING INFORMATION

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Costi Boby

2013-09-01

Full Text Available Continuous improvement of the accounting information system is considering financial and accounting information, which must be true, accurate, reliable, timely presented to users, constructed so as to meet the different goals of different users.

Supporting management decisions with ex ante accounting information

NARCIS (Netherlands)

Wouters, Marc; Verdaasdonk, Peter

2002-01-01

This paper is about the relationship between management decisions and accounting information. Management decisions have consequences in different functional areas, departments, and different companies along the value chain. Accounting information regarding decisions aims to translate as many as

Effect Of The Use Of Information Technology And Organization Cultural Of The Quality Accounting Information System

OpenAIRE

Bakri

2015-01-01

The result of the application of effective accounting information system and provide quality and effective accounting information quality. Fundamental rule accounting information systems in an organization is generating accounting information quality through the process of collecting raw data and then processed and then presented in the form of accounting information useful for user information. The purpose of this study was to know how the effect of Use of information technology on the qual...

25 CFR 115.801 - How often will a tribe receive information about its trust account(s)?

Science.gov (United States)

2010-04-01

... a tribe receive information about its trust account(s)? The OTFM is required to provide each tribe... 25 Indians 1 2010-04-01 2010-04-01 false How often will a tribe receive information about its trust account(s)? 115.801 Section 115.801 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR...

Testing for genetic association taking into account phenotypic information of relatives.

Science.gov (United States)

Uh, Hae-Won; Wijk, Henk Jan van der; Houwing-Duistermaat, Jeanine J

2009-12-15

We investigated efficient case-control association analysis using family data. The outcome of interest was coronary heart disease. We employed existing and new methods that take into account the correlations among related individuals to obtain the proper type I error rates. The methods considered for autosomal single-nucleotide polymorphisms were: 1) generalized estimating equations-based methods, 2) variance-modified Cochran-Armitage (MCA) trend test incorporating kinship coefficients, and 3) genotypic modified quasi-likelihood score test. Additionally, for X-linked single-nucleotide polymorphisms we proposed a two-degrees-of-freedom test. Performance of these methods was tested using Framingham Heart Study 500 k array data.

Influence Business Strategy On The Quality Of Accounting Information System

OpenAIRE

Meiryani

2015-01-01

Abstract Todaythe survival ofthe companyis largely determinedbythe ability ofcompaniesto competeinthe market so improvement on the quality of accounting information system is needed. Companies use accounting information system as a tool to generate information that managers can make decisions. To be able to take the right decisions necessary quality of accounting information systems. In view of the above this paper considers the Influence Of Business Strategy On The Quality Of Accounting Info...

THE IMPORTANCE OF THE ACCOUNTING INFORMATION FOR THE DECISIONAL PROCESS

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Chiriac Silviu

2014-07-01

Full Text Available The contemporary evolution of accounting led to the elaboration of an information system which connects all the organizational structures of a company, in which the accounting information system is the basic component of the information system. It responds to information requirements of other departments as well as to external factors. This study is meant to show the importance that we have to give to accounting information, addressing it according to the sources where found and its areas of application. The following study reviews the main articles and books that have approached the study of the „accounting information” from a decisional view. Our research is a qualitative approach, by a theoretical point of view. A review of the local and foreign literature has been made. The starting point of this work relates to the fact that that the main source for the informational sistem is accountancy, without it the system could not exist. In the first part of this study, we have reviewed the actual level of knowledge about accountancy presented by a selection of authors that have studied this subject. After presenting the authors, we have reviewed the way in which the national and international regulators have referred to the subject. The informational needs of the internal users depend on a large scale on the size of the entity; as an example, the management of a smaller company will give a high level of importance for any accounting information, while a larger company’s informational needs are more diverse and are usually grouped according to the organization chart. Based on the accounting information, you cand realise a measurement system of economic performance. To exemplify the importance that the accounting information requires, we have presented the areas of use required. At the entity’s level we have graphically presented possibilities of capitalisation of the accounting information concluding that this represents the key to the

Influence Business Process On The Quality Of Accounting Information System

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Meiryani

2015-01-01

Full Text Available Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a significant effect on the quality of accounting information systems.

OligoPVP: Phenotype-driven analysis of individual genomic information to prioritize oligogenic disease variants

KAUST Repository

Boudellioua, Imene; Kulmanov, Maxat; Schofield, Paul N; Gkoutos, Georgios V; Hoehndorf, Robert

2018-01-01

patient phenotypes to databases of gene-phenotype associations observed in clinical research can provide useful information and improve variant prioritization for Mendelian diseases. Additionally, background knowledge about interactions between genes can

Quality of the Accounting Information of Brazilian Third Sector Entities

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Fernando Maciel Ramos

2015-08-01

Full Text Available In this study, the objective was to analyze the quality of accounting information of Brazilian non-profit organizations. As for the objective the research is characterized as a descriptive one; as for the research strategy it is documental and as for the approach it is quantitative. In order to measure the quality of the accounting information of the analyzed entities, it was prepared a checklist starting from the accounting rules that guide the accounting practice of the third sector entities made up of seven sections and 59 requisites, which enabled the construction of the Quality Index for Accounting Information. The data were analyzed through descriptive statistics (minimum, maximum, mean, standard deviation and the results indicated a low level of the accounting information quality reported by the analyzed entities, especially when compared to for-profit organizations. One comes to the conclusion, based on the findings, that the analyzed entities present a low level of quality as to the accounting information which may jeopardize the information usefulness reported by these entities users.

The phenotypic variance gradient - a novel concept.

Science.gov (United States)

Pertoldi, Cino; Bundgaard, Jørgen; Loeschcke, Volker; Barker, James Stuart Flinton

2014-11-01

Evolutionary ecologists commonly use reaction norms, which show the range of phenotypes produced by a set of genotypes exposed to different environments, to quantify the degree of phenotypic variance and the magnitude of plasticity of morphometric and life-history traits. Significant differences among the values of the slopes of the reaction norms are interpreted as significant differences in phenotypic plasticity, whereas significant differences among phenotypic variances (variance or coefficient of variation) are interpreted as differences in the degree of developmental instability or canalization. We highlight some potential problems with this approach to quantifying phenotypic variance and suggest a novel and more informative way to plot reaction norms: namely "a plot of log (variance) on the y-axis versus log (mean) on the x-axis, with a reference line added". This approach gives an immediate impression of how the degree of phenotypic variance varies across an environmental gradient, taking into account the consequences of the scaling effect of the variance with the mean. The evolutionary implications of the variation in the degree of phenotypic variance, which we call a "phenotypic variance gradient", are discussed together with its potential interactions with variation in the degree of phenotypic plasticity and canalization.

Methodology of Adaptive Integrated Accounting System in Information Environment

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Bochulya Tetyana V.

2013-12-01

Full Text Available The goal of the article lies in the study of logical and methodological justification of formation of the integrated system of accounting based on realities of the co-ordinated transformation of the society and economy and development of a new knowledge about formation and adjustment of the accounting system in it’s a priori new information competence with expansion of functionality for the justified idea of existence and development of business. Taking developments of the best representatives of the leading scientific society as a basis, the article offers a new vision of organisation of the accounting system, based on the modern projection of information competence and harmonisation of main processes of information service for adaptation of the system for multi-vector inquiries of consumers of information. Pursuant to results of the conducted study, the article makes an effort to change the established opinion about information and professional competences of the accounting system and attach a new qualitative significance to them. The article makes a proposal with respect to calculation of quality of the information system on the basis of key indicators of its information service. It lays the foundation of the prospective study of the problems of building the accounting system in such a projection, so that realities of internal and external processes were maximally co-ordinated based on the idea of their information development.

Value Relevance of Accounting Information in the United Arab Emirates

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Jamal Barzegari Khanagha

2011-01-01

Full Text Available This paper examines the value relevance of accounting information in per and post-periods of International Financial Reporting Standards implementation using the regression and portfolio approaches for sample of the UAE companies. The results obtained from a combination of regression and portfolio approaches, show accounting information is value relevant in UAE stock market. A comparison of the results for the periods before and after adoption, based on both regression and portfolio approaches, shows a decline in value relevance of accounting information after the reform in accounting standards. It could be interpreted to mean that following to IFRS in UAE didn’t improve value relevancy of accounting information. However, results based on and portfolio approach shows that cash flows’ incremental information content increased for the post-IFRS period.

ACCOUNTING - A SOURCE OF INFORMATION WITHIN THE MANAGEMENT SYSTEM

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BUŞAN GABRIELA

2014-05-01

Full Text Available Accounting information system is a complex system of registration and processing of goods movement, the reflection of the rights and obligations with economic value; it is necessary and indispensable to the economy. Through its own system of concepts and procedures, accounting is the only discipline that can provide information that form the basis of the assessment of an organization by a wide category of users. Those in need of information for the purpose of making accounting decisions on allocating economic resources efficiently and effectively.

ACCOUNTING INFORMATION SYSTEMS: AN APPROACH FOCUSED ON OBJECTS WITH INTELLIGENT AGENTS

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Marcelo Botelho da Costa Moraes

2010-01-01

Full Text Available Accounting aims at the treatment of information related to economic events within organizations. In order to do so, the double entry method is used (debt and credit accounting, which only considers monetary variations. With the development of information technologies, accounting information systems are born. In the 1980’s, the REA model (economic Resources, economic Events and economic Agents is created, which focuses on accounting information records, based on the association of economic resources, economic events and economic agents. The objective of this work is to demonstrate an object-oriented modeling with intelligent agents use, for information development and analysis focused on users. The proposed model is also analyzed according to accounting information quality, necessary for accounting information users, capable to comply with the needs of different user groups, with advantages in applications.

Design and Analysis: Payroll of Accounting Information System

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Suryanto Suryanto

2011-05-01

Full Text Available Purpose of the research are to analyze, design, and recommended the payroll of accounting information system that support the internal control to solve the problem. Research methods used are book studies, field studies, and design studies. Fields studies done by survey and interview. The expected result are to give a review about the payroll of accounting information system in the ongoing business process of company and to solve all the weakness in the payroll system, so the company can use the integrated information system in counting of the payroll. Conclusion that can take from the research are there’s some manipulation risk of attendance data and documentation of form still using a manual system and simple data backup. Then, there’s also manipulation risk in allowance cash system and all the report that include in the payroll.Index Terms - Accounting Information System, Payroll

A Study of Social Information and Corporate Social Accounting

OpenAIRE

Nakajima, Teruo

1996-01-01

This report shows the expansion of accounting information attempted in the course of remarkable development of social information. And, this maintains how the " popularization of social information and accounting information " is necessary for the present day society. Individuals - Such as consumers, employees, local residents, etc. - as well as corporations should be able to blend into this new citizen's society. It should be understood that the "market economy" itself becomes unstable witho...

Issues surrounding the classification of accounting information

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Huibrecht Van der Poll

2011-06-01

Full Text Available The act of classifying information created by accounting practices is ubiquitous in the accounting process; from recording to reporting, it has almost become second nature. The classification has to correspond to the requirements and demands of the changing environment in which it is practised. Evidence suggests that the current classification of items in financial statements is not keeping pace with the needs of users and the new financial constructs generated by the industry. This study addresses the issue of classification in two ways: by means of a critical analysis of classification theory and practices and by means of a questionnaire that was developed and sent to compilers and users of financial statements. A new classification framework for accounting information in the balance sheet and income statement is proposed.

Influence Business Process On The Quality Of Accounting Information System

OpenAIRE

Meiryani; Muhammad Syaifullah

2015-01-01

Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a signifi...

Protecting the Accounting Information in the Conditions of Outsourcing with Use of the Information-Computer Technologies

Directory of Open Access Journals (Sweden)

Liakhovych Halyna І.

2017-12-01

Full Text Available The article is aimed at disclosing measures of protection of accounting information in the conditions of outsourcing, using modern information-computer technologies. On the basis of processing of scientific works, the approaches to development of system of protection of the accounting information were generalized, measures of protection were grouped by users of data with definition of subjects of provision in the conditions of outsourcing. Special attention is paid to the characterization and content of internal organizational measures of protection of accounting information (normative, personnel, structural. The complex of measures on protection of the information of accountance for large and small-size enterprises has been defined. The prospect of further research is the issue of information risk management in accounting outsourcing.

BEHAVIORAL ASPECT OF ACCOUNTING TEACHERS’ INFORMATION TECHNOLOGY USAGE

OpenAIRE

YILMAZ, Emine; ÖZER, Gökhan

2015-01-01

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

HIERARCHY OF ACCOUNTING INFORMATION QUALITATIVE CHARACTERISTICS IN FINANCIAL REPORTING

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Claudia-Elena GRIGORAȘ-ICHIM

2016-06-01

Full Text Available The importance of the qualitative characteristics of information from the annual financial statements must not be ignored also within the interim financial statements, given that their development is determined primarily by the utility and appropriateness of information and data provided to internal and external users. This article focuses on those aspects of a qualitative nature that concentre on professional accountants in the preparation of financial reporting and the challenges they face are based on professional judgment. The article also compares the Romanian accounting framework with the European and international ones, regarding the treatment of qualitative characteristics of accounting information.

The relevance of accounting information enclosed in performance indicators

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Mihaela-Cristina Onica

2012-12-01

Full Text Available This research study is analyzing the relevance of accounting information reflected through the elaboration of firm performance variables and administration because of the necessity of performance to be administrated. The subject of the theme is enclosed in current development of accounting norms at national , european, (Directives and international levels (IAS/IFRS. The analyised topic is based upon the capabilty of accounting to generate information , throug synthesis calculus being settled the nature , the characteristics and the informational valences of financial performance of an organization. The accounting infromation is base for performing the decison process. The rol of accounting in insurring the relevance and comparability of information increased significantly, being already indispensable. A real solution for communication misunderstanig elimination emerged, as result of diputes in perception and interpretation of economic information, as results for the national speciffic norms.The economic communication is demanding for firm not only in its expression but in thinking and in the process of method conceptualization of organization and administration. A detailed financial situation analysis, which are employing annual financial analysis procedures, underling the performance and risks influencing factors, are considering one starting point for addressing the issue. The introduced variables are insuring a whole vision of firm activity and an appropriate strategy for results significance.

Reputation,Accounting Information and Debt Contracts in Chinese Family Firms

Institute of Scientific and Technical Information of China (English)

Hao Li

2010-01-01

This paper provides evidence to show that in the presence of imperfect formal institutions there is both a substitutional and a complementary relationship between accounting information and reputation, an informal institution. Empirical results using a sample of family firms listed in the Chinese A-share stock market from 2004 to 2007 show that in China, where the legal environment is far from perfect, the complementary relationship between reputation and accounting information is more pronounced than is the substitutional relationship. Thus, the aggregate effect is that a better reputation improves the usefulness of accounting information in debt contracts. Besides the aggregate effect, this paper also provides evidence of the substitutional and complementary relationships between reputation and accounting separately.

The Effect of IFRS, Information Asymmetry and Corporate Governance on the Quality of Accounting Information

OpenAIRE

Hui-Sung, Kao; Tzu-Han Wei

2014-01-01

This paper investigates the relationship between the information asymmetry, the ownership structure, the pledge of directors-supervisor, respectively, and the quality of accounting information under different accounting standards. By considering A and B stock market of China, which apply China GAAP and IFRS, we discuss whether IFRS can reduce negative effects of the information asymmetry, the ownership structure, the pledge of directors, and furthermore promote the quality of accounting infor...

Do investors become risk takers after receiving MLA and accounting information?

Directory of Open Access Journals (Sweden)

Ni Made Wisni Arie Pramuki

2016-11-01

Full Text Available This study aimed to find out, empirically, the effect of myopic loss aversion and accounting information on the behavior of investors. The method used is pure experiment by using a 2×2 factorial design between subjects. The results show that myopic loss aversion and accounting information positively affects investor behavior. Another result reveals that there is a difference in treatment (frequent and infrequent that was equally given accounting information. There is a difference of treatment (frequent and infrequent that was not given accounting information, but the results return obtained by investors with the treatment of frequent is higher than investors with the treatment of infrequent, it indicates that investors that were treated frequently to be more willing to take a risk, and investors proved not to experience MLA. It was not found the difference in treatment (frequent and infrequent with accounting information with those that were not given accounting information. It can be caused by a lack of understanding of investors (in this case by the students in interpreting and analyzing accounting information as well as private signals that still dominate the investors.

47 CFR 64.4006 - Limitations on use of customer account information.

Science.gov (United States)

2010-10-01

... Exchange Requirements § 64.4006 Limitations on use of customer account information. A carrier that receives customer account information under this section shall use such information to ensure timely and accurate... 47 Telecommunication 3 2010-10-01 2010-10-01 false Limitations on use of customer account...

45 CFR 164.528 - Accounting of disclosures of protected health information.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Accounting of disclosures of protected health... Health Information § 164.528 Accounting of disclosures of protected health information. (a) Standard: Right to an accounting of disclosures of protected health information. (1) An individual has a right to...

OligoPVP: Phenotype-driven analysis of individual genomic information to prioritize oligogenic disease variants

KAUST Repository

Boudellioua, Imene

2018-05-02

Purpose: An increasing number of Mendelian disorders have been identified for which two or more variants in one or more genes are required to cause the disease, or significantly modify its severity or phenotype. It is difficult to discover such interactions using existing approaches. The purpose of our work is to develop and evaluate a system that can identify combinations of variants underlying oligogenic diseases in individual whole exome or whole genome sequences. Methods: Information that links patient phenotypes to databases of gene-phenotype associations observed in clinical research can provide useful information and improve variant prioritization for Mendelian diseases. Additionally, background knowledge about interactions between genes can be utilized to guide and restrict the selection of candidate disease modules. Results: We developed OligoPVP, an algorithm that can be used to identify variants in oligogenic diseases and their interactions, using whole exome or whole genome sequences together with patient phenotypes as input. We demonstrate that OligoPVP has significantly improved performance when compared to state of the art pathogenicity detection methods. Conclusions: Our results show that OligoPVP can efficiently detect oligogenic interactions using a phenotype-driven approach and identify etiologically important variants in whole genomes.

Determination of the Effectiveness of Information Security and Audit Accounting IT Informational Program

Directory of Open Access Journals (Sweden)

Riana Iren RADU

2014-11-01

Full Text Available In the current society, there are many options regarding the use of computer programs for the processing of accounting information. In this paper I propose to develop the method of approach, in terms of technical IT audit, for a program for the management of accounting information, i.e. an integrated ERP-CRM program, used by the majority of Romanian business.

ACCOUNTING INFORMATION INTEGRATION TROUGH AN ENTERPRISE PORTAL

Directory of Open Access Journals (Sweden)

Gianina RIZESCU

2014-06-01

Full Text Available If companies are lacking integrated enterprise software applications, or they simply do not use them on a large scale, accounting departments have to face lots of difficulties, concerning both the inflexibility in achieving good results and the limited possibility of communicating these results. Thus, most times, accounting departments are limited to generating predefined reports provided by a software application and the most they can do is export these reports into Microsoft Excel. Another cause which leads to late obtaining and publishing of accounting information is the lack of data from other departments and their corresponding software applications. That is why, in many enterprises, accounting data becomes irrelevant for the users. The main goal of this article is to show how accounting can benefit from an integrated software solution, namely an enterprise portal.

Accounting Information Systems in Healthcare: A Review of the Literature.

Science.gov (United States)

Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul

2017-01-01

As information technology progresses in Saudi Arabia, the manual accounting systems have become graduallyinadequate for decision needs. Subsequently, private and public healthcare divisions in Saudi Arabia perceive Computerized accounting information system (CAIS) as a vehicle to safeguard efficient and effective flow of information during the analysis, processes, and recording of financial data. Efficient and effective flow of information improvesthe decision making of staff, thereby improving the capability of health care sectors to reduce cost of the medical services.In this paper, we define computerized accounting systems from the point of view of health informatics. Also, the challenges and benefits of supporting CAIS applications in hospitals of Saudi Arabia. With these elements, we conclude that CAIS in Saudi Arabia can serve as a valuable tool for evaluating and controlling the cost of medical services in healthcare sectors. Supplementary education on the significance of having systems of computerized accounting within hospitals for nurses, doctors, and accountants with other health care staff is warranted in future.

COST ACCOUNTING AS THE KEY INFORMATION CORE OF THE COMPANY MANAGEMENT

Directory of Open Access Journals (Sweden)

Radmila Jablan STEFANOVIĆ

2010-12-01

Full Text Available The management is expected to lead the company towards the achievement of set objectives which, in the contemporary settings of marked external and internal complexity, inevitably requires sophisticated expert knowledge and skills, as well as quality information support. Cost accounting generates cost and performance information with the goal of qualitatively meeting information needs of, above all, internal users. It represents the essential part of the company’s accounting information system as a whole and it is often stressed as the key information core and a reliable information support for the company’s management in performing their managerial activities. The contemporary business environment inevitably requires the restructuring of cost accounting and new approaches to costing and cost management, in the attempt to improve the quality of cost information that has always been the object of particular interest. Moreover, only a flexibly designed cost accounting information system can qualitatively respond to the increasingly numerous and various information requirements. In this paper we discuss the role cost accounting has in offering adequate information support to managers at all managerial levels. We emphasize some of the new tools, techniques, concepts and approaches to costing and cost management

Design and Analysis: Payroll of Accounting Information System

OpenAIRE

Suryanto, Suryanto

2011-01-01

Purpose of the research are to analyze, design, and recommended the payroll of accounting information system that support the internal control to solve the problem. Research methods used are book studies, field studies, and design studies. Fields studies done by survey and interview. The expected result are to give a review about the payroll of accounting information system in the ongoing business process of company and to solve all the weakness in the payroll system, so the company can use t...

18 CFR 367.9090 - Account 909, Informational and instructional advertising expenses.

Science.gov (United States)

2010-04-01

..., Informational and instructional advertising expenses. 367.9090 Section 367.9090 Conservation of Power and Water... Account 909, Informational and instructional advertising expenses. (a) This account must include the cost... supervision of informational activities. (2) Preparing informational materials for newspapers, periodicals...

The need for monetary information within corporate water accounting.

Science.gov (United States)

Burritt, Roger L; Christ, Katherine L

2017-10-01

A conceptual discussion is provided about the need to add monetary data to water accounting initiatives and how best to achieve this if companies are to become aware of the water crisis and to take actions to improve water management. Analysis of current water accounting initiatives reveals the monetary business case for companies to improve water management is rarely considered, there being a focus on physical information about water use. Three possibilities emerge for mainstreaming the integration of monetization into water accounting: add-on to existing water accounting frameworks and tools, develop new tools which include physical and monetary information from the start, and develop environmental management accounting (EMA) into a water-specific application and set of tools. The paper appraises these three alternatives and concludes that development of EMA would be the best way forward. Suggestions for further research include the need to examine the use of a transdisciplinary method to address the complexities of water accounting. Copyright © 2017 Elsevier Ltd. All rights reserved.

THE MANAGERIAL DECISION IN TOURISM RELATED TO THE TAX INFORMATION AND THE ACCOUNTING REPORTS

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MARIUS BOIŢĂ

2014-05-01

Full Text Available This paper refers to accounting reports, and information provided by the accounting process by which accounting information is produced and disseminated. It emphasizes and underlines the role and importance of accounting reports and information provided by them in the analysis and management decisions in tourism. Management decisions on the quantity, quality and timing of information provision depends on the cost and benefits of accounting information production and dissemination. Development of correct decisions by the users of accounting information depends on the quality and quantity of accounting information provided by the accounting reports.

Environmental Cost Accounting Information and Strategic Business Decision in Nigeria

Directory of Open Access Journals (Sweden)

Ebipanipre Gabriel Mieseigha

2014-08-01

Full Text Available This study aimed at examining environmental cost accounting information and strategic business decision in Nigeria. The general assumption that conventional cost accounting does not have the ability to provide absolute information for evaluating the environmental behaviour of an organization and its economic consequences has motivated this study. Towards achieving this, secondary data was employed and a linear model was specified. Findings indicated that environmental cost accounting information as it relates to strategic business decision is valuerelevant. It was on this note that we recommended firms to constantly reposition their accounting system in order to provide information on environmental costs so that the true costs in an organization can be ascertained and properly allocated. Also, due attention should be paid to waste management costs, employee health costs, investment financing costs, compliance and environmental costs and all environmental related costs by manufacturing concerns since they influence strategic decision. Our study is one of those that have explored the issue of environmental cost accounting relevance in strategic business decision in the Nigerian context.

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.

Management of Information Security in Financial Accounting

OpenAIRE

Aurel Serb; Constantin Baron; Nicoleta Magdalena Iacob; Costinela-Luminita Defta

2014-01-01

Security issues in financial accounting are complex, and the risks are often difficult to stipulate, even for experts. The issues presented in this article try to be formed in a contribution to the consolidation of problems in the field of risk, and former vulnerabilities in cyber security in financial accounting. The use of an information security management system became a requirement for organizations because on the states began adopting mandatory data protection legislation and informatio...

Managerial Cost Accounting for a Technical Information Center.

Science.gov (United States)

Helmkamp, John G.

A two-fold solution to the cost information deficiency problem is proposed. A formal managerial cost accounting system is designed expressly for the two information services of retrospective search and selective dissemination. The system was employed during a trial period to test its effectiveness in a technical information center. Once…

NATIONAL AND INTERNATIONAL PERSPECTIVES ON THE QUALITY OF ACCOUNTING INFORMATION38

OpenAIRE

Assist. Alina Rusu

2012-01-01

The primary objective of general purpose financial reporting is to provide high-quality financial information about the reporting entity, useful for economic decision making. Qualitative characteristics of financial statements are the basic attributes that make sense of usefulness of accounting information. In the normalization and accounting doctrine, criteria for defining the concept of quality of accounting information are not identical, their selection and ranking being different. Our res...

Aligning Spinoza with Descartes: An informed Cartesian account of the truth bias.

Science.gov (United States)

Street, Chris N H; Kingstone, Alan

2017-08-01

There is a bias towards believing information is true rather than false. The Spinozan account claims there is an early, automatic bias towards believing. Only afterwards can people engage in an effortful re-evaluation and disbelieve the information. Supporting this account, there is a greater bias towards believing information is true when under cognitive load. However, developing on the Adaptive Lie Detector (ALIED) theory, the informed Cartesian can equally explain this data. The account claims the bias under load is not evidence of automatic belief; rather, people are undecided, but if forced to guess they can rely on context information to make an informed judgement. The account predicts, and we found, that if people can explicitly indicate their uncertainty, there should be no bias towards believing because they are no longer required to guess. Thus, we conclude that belief formation can be better explained by an informed Cartesian account - an attempt to make an informed judgment under uncertainty. © 2016 The British Psychological Society.

Trust Account Fraud And Effective Information Security Management

Directory of Open Access Journals (Sweden)

Sameera Mubarak

2010-09-01

Full Text Available The integrity of lawyers trust accounts has come under scrutiny in the last few years. There are strong possibilities of information technology security breaches happening within the firms, either accidental or deliberate. The damage caused by these security breaches could be extreme. For example, a trust account fund in an Australian law firm was misused in a security breach in which Telstra charged. A$50,000 for phone usage, mainly for ISD calls to Hong Kong.Our study involved interviewing principles of ten law companies to find out solicitors attitudes to computer security and the possibility of breaches of their trust accounts. We simultaneously carried out a survey to see if the trends identified in our case-studies could be backed up with broader quantitative data. We have also conducted in-depth interviews of 5 trust account regulators from the Law society of South Australia to know their view points on security threats on trust accounts. An overall finding highlights that law firms were not current with technology to combat computer crime, and inadequate access control was a major concern in safeguarding account data. Our conclusions revealed the urgent need for law firms to adopt security controls, implement information security policies and procedures and obtain cooperation from management to communicate these policies to staff.

32 CFR Appendix A to Part 275 - Obtaining Basic Identifying Account Information

Science.gov (United States)

2010-07-01

... 32 National Defense 2 2010-07-01 2010-07-01 false Obtaining Basic Identifying Account Information... Information A. A DoD law enforcement office may issue a formal written request for basic identifying account... only the above specified basic identifying information concerning a customer's account. C. A format for...

INFORMATION IN THE SYSTEM OF MANAGEMENT ACCOUNTING AND ITS USERS

Directory of Open Access Journals (Sweden)

Aneliya Galinova

2016-06-01

Full Text Available In an market economy, where each entity has autonomy in developing their production programs, production plans and social development to identify strategies pricing policy has significantly increased the responsibility of the management of taken by them management decisions. In order to develop effective and operative decisions managers need reliable information for both the production and the financial position of the company. As is known, traditional accounting, which covers much of the existing information systems do not provide managers at all levels of operational information, and this is achieved through management accounting. Namely the creation of nontraditional systems for forming information about production costs and the financial results, the use of new methods to management, the increased value of the information obtained for decision making appears at present one of the most actual problems of accounting, control and analysis of economic activity. In this article we aim to define the concept of management information, to systematize the information needs of different users and qualitative characteristics that should have useful information.

Display of the information model accounting system

Directory of Open Access Journals (Sweden)

Matija Varga

2011-12-01

Full Text Available This paper presents the accounting information system in public companies, business technology matrix and data flow diagram. The paper describes the purpose and goals of the accounting process, matrix sub-process and data class. Data flow in the accounting process and the so-called general ledger module are described in detail. Activities of the financial statements and determining the financial statements of the companies are mentioned as well. It is stated how the general ledger module should function and what characteristics it must have. Line graphs will depict indicators of the company’s business success, indebtedness and company’s efficiency coefficients based on financial balance reports, and profit and loss report.

Managerial Accounting in Library and Information Science Education.

Science.gov (United States)

Hayes, Robert M.

1983-01-01

Explores meaning of managerial accounting in libraries and discusses instructional program for students of library and information science based on experience in School of Library and Information Science at University of California, Los Angeles. Management decision making (budgeting, performance evaluation, overhead, resource allocation,…

77 FR 69441 - Federal Acquisition Regulation; Information Collection; Cost Accounting Standards Administration

Science.gov (United States)

2012-11-19

...; Information Collection; Cost Accounting Standards Administration AGENCY: Department of Defense (DOD), General... collection requirement concerning cost accounting standards administration. Public comments are particularly... Information Collection 9000- 0129, Cost Accounting Standards Administration by any of the following methods...

The Effect Of Application Computer-Based Accounting Information System CBAIS On The Quality Of Accounting Information And Managerial Performance Of Sugar Industries In Indonesia

Directory of Open Access Journals (Sweden)

Asep Darmansyah

2015-08-01

Full Text Available The study aims to determine characteristics of Indonesian sugar industries as well as the influence of the implementation of computer-based accounting information system CBAIS to the quality of accounting information and managerial performance of the sugar industries of Indonesia. The research method was a survey with the research type was a descriptive and verificative. The research population were sugar industries in Indonesia. Data consists of primary and secondary data. Data were analyzed making use of linear regression. This study shows that the sugar millsindustries of Indonesia are mostly located in Java. Most of the sugar industries either in Java or outside Java are owned the central government in the form of state-owned enterprises and the rest is privately owned. Most of them making use of a business area with a mixed pattern between the right to cultivate and the right to build. Most of sugar industries gained canes in two ways namely planted by its company and bought from farmers. Then the first variable the application of CBAIS of sugar industries is still categorized sufficient which indicates the condition is not very bad or not very good. The others the quality of accounting information of sugar industries is good category and its managerial performance is also good. The three variables above have not shown the ideal category namely is very good category. The application of CBAIS significantly affects on the quality of accounting information and the accounting information quality significantly influences on managerial performance of sugar industries.

THE ACCOUNTING INFORMATION SUPPORT FOR THE FINANCIAL DECISION

Directory of Open Access Journals (Sweden)

CARUNTU GENU ALEXANDRU

2017-11-01

Full Text Available The complexity of economic life, in the conditions of the competition imposed by the market economy, determines the increase of the role of accounting information in the current and prospective decisions and implicitly the obtained results. In basing and substantiating decisions, accounting plays an essential role. Regardless of the level at which the manager is located, the manager manages his area of responsibility, triggering actions that, through consumption of resources, lead to economic gains. The accounting information is intended for the manager, who must respond to the allocation of resources entrusted by investors to achieve the objectives set and how the allocated resources have been used. The notion of users of accounting information can not be limited to the groups analyzed so far. The evolution of a firm and its decisions is of interest to all those who make economic decisions based on their relationship with this entity and their knowledge of it. Thus, the policy makers of local communities are concerned about the contribution of society to the development of the local economy (jobs, training, taxes, etc., environmental and consumer protection efforts are focused on the consequences of the company's activity, competitors want to assess the position of the enterprise on the market , consumers want to know whether there is a monopoly situation and to what extent they may be exploited, and researchers are generally interested in the form, content and quality of annual reports.

The role of human factors when evaluating information accountability for eHealth systems.

Science.gov (United States)

Gajanayake, Randike; Sahama, Tony; Lane, Bill

2013-01-01

The availability of health information is rapidly increasing; its expansion and proliferation is inevitable. At the same time, breeding of health information silos is an unstoppable and relentless exercise. Information security and privacy concerns are therefore major barriers in the eHealth socio-eco system. We proposed Information Accountability as a measurable human factor that should eliminate and mitigate security concerns. Information accountability measures would be practicable and feasible if legislative requirements are also embedded. In this context, information accountability constitutes a key component for the development of effective information technology requirements for health information system. Our conceptual approach to measuring human factors related to information accountability in eHealth is presented in this paper. Measuring the human factors associated with information accountability can benefit from extant theories from information systems research and business management. However, the application of such theories must clearly address the specialised nature of the application context coupled with the role of the users within the context.

48 CFR 53.301-1439 - Schedule of Accounting Information.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Schedule of Accounting Information. 53.301-1439 Section 53.301-1439 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-1439 Schedule of Accounting...

7 CFR 1962.14 - Account and security information in UCC cases.

Science.gov (United States)

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Account and security information in UCC cases. 1962.14... Security § 1962.14 Account and security information in UCC cases. Within 2 weeks after receipt of a written... the information, it may be liable for any loss caused the borrower and, in some States, other parties...

Computer-based safeguards information and accounting system

International Nuclear Information System (INIS)

1977-01-01

Acquiring, processing and analysing information about inventories and flow of nuclear materials are essential parts of IAEA safeguards. Safeguards information originates from several sources. The information to be provided is specified in the various safeguards agreements between the States and the IAEA, including both NPT agreements and safeguards trilateral agreements. Most of the safeguards information currently received by the IAEA is contained in accounting reports from the States party to the NPT. Within the frame of the material balance concept of NPT, three types of reports are provided to the IAEA by the States: Physical Inventory Listings (PIL); Inventory Change Reports (ICR); Material Balance Reports (MBR). In addition, facility design information is reported when NPT safeguards are applied and whenever there is a change in the facility or its operation. Based on this data, an accounting system is used to make available such information as the book inventories of nuclear material as a function of time, material balance evaluations, and analysis of shipments versus receipts of nuclear material. A second source of NPT safeguards information is the inspection activities carried out in the field as a necessary counterpart for verification of the data presented by the States in their accounting reports. The processing of inspection reports and other inspection data is carried out by the present system in a provisional manner until a new system, which is under development is available. The major effort currently is directed not to computer processing but toward developing and applying uniform inspection procedures and information requirements. A third source of NPT safeguards information is advanced notifications and notifications of transfer of source materials before the starting point of safeguards. Since, however, the States are not completely aware of the need and requirement to provide these data, this is a point to be emphasized in future workshops and

Decision Usefulness Approach Of Accounting Information: Bagaimana Informasi Akuntansi Menjadi Useful ?

Directory of Open Access Journals (Sweden)

Zarah Puspitaningtyas

2010-10-01

Full Text Available Application of decision usefulness approach to produce accounting information that is relevant and reliable. Relevant information, that has the capacity to affect the confidence of investors about future returns, and should be released in a timely manner.The concept of decision usefulness of accounting information plays an important role in identifying problems for users of financial reports and selection of accounting information that users of financial statements to make the best decision. To apply the concept of decision usefulness is necessary linkages with the various theories in economics and finance. Decision usefulness approach assumes that individual decision makers are rational, that is individuals who will choose the action that will yield the highest expected utility.

78 FR 77557 - Releasing Information; General Provisions; Accounting and Reporting Requirements; Reports of...

Science.gov (United States)

2013-12-24

... must certify ``that the information provided in the report of each bank's and association's accounts... reports of accounts and exposures or any other information received pursuant to Sec. 621.15(a)(1... examination and non-public information, including data from reports of System accounts and exposures received...

Organization of information system of management accounting: from theory to practice

Directory of Open Access Journals (Sweden)

Bochulia Tatiana Vladimirovna

2014-07-01

Full Text Available Organization of information and analytical support provides for the use as traditional well as innovative concepts. Organization of management accounting at the enterprise has special significance, because is a productive source of data for the management system. The author's position concerning ways, methods and procedures of organization of information support of management accounting was outlined in the article. The attention is accented on available of psychological foundation in decision-making. A scheme of information and analytical support of business based on the balance in the data of financial and management accounting has been proposed.

Impact of Preparers of Accounting Information on Quality of Financial Reporting in Malaysia(*)

OpenAIRE

Dandago, Prof. Dr.Kabiru Isa; Edem, Akpan; Tsafe, Dr. Bashir Mande

2014-01-01

The primary objective of accounting is to provide information that is useful for decision making purposes. Accounting information that makes information provided useful to users in making economic decisions must possess the following qualities: relevance, reliability, comparability, understandability, neutrality, timeliness and materiality. This paper investigates the factors influencing preparers’ decision to prepare accounting information following the financial reporting rules and regulati...

78 FR 48632 - Releasing Information; General Provisions; Accounting and Reporting Requirements; Reports of...

Science.gov (United States)

2013-08-09

... and other examination and non-public information,\\4\\ including data from reports of System accounts... Reporting Entity that the information provided in the report of accounts and exposures is a true and... to the FCA that the information provided in the report of all banks' and associations' accounts and...

32 CFR Appendix I to Part 275 - Format for Obtaining Basic Identifying Account Information

Science.gov (United States)

2010-07-01

... Account Information [Official Letterhead] [Date] Mr./Mrs. XXXXXXXXXX Chief Teller [as appropriate] First.... 3401 et. seq., you are requested to provide the following account information: [Name, address, account... to this request for account information. Under section 3417(c) of the Act, good faith reliance upon...

Accounting Fundamentals and Variations of Stock Price: Forward Looking Information Inducement

OpenAIRE

Sumiyana, Sumiyana

2011-01-01

This study investigates a permanent issue about low association between accounting fundamentals and variations of stock prices. It induces not only historical accountingfundamentals, but also forward looking information. Investors consider forward looking information that enables them to predict potential future cash flow, increase predictive power, lessen mispricing error, increase information content and drives future price equilibrium. The accounting fundamentals are earnings yield, book v...

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....

Analysis Of Factors Affecting The Success Of The Application Of Accounting Information System

Directory of Open Access Journals (Sweden)

Deni Iskandar

2015-02-01

Full Text Available Abstract The purpose of this study was to find solutions for problems related to the quality of accounting information systems accounting information quality when connected with management commitment user competency and organizational culture. This research was conducted through deductive analysis supported the phenomenon then sought evidence through empirical facts especially about the effect of management commitment competence and users of organizational culture on the quality of accounting information systems and their impact on the quality of accounting information. This research was conducted at the State-Owned Enterprises SOEs.

Accounting Information - A Fundamental Factor in Winning Battles

OpenAIRE

Sandu Gabriela; Lazar Gabriela

2012-01-01

Decision has an important role in our lives. From the point of view, it is closely connected with the ultimate goal and efficiency of any activities in the economic entity. To take appropriate decision, every manager needs a set of conclusive information. Given the importance of accounting information, the responsibility for preparing and presenting financial statements of the unit is legally regulated and returns management. The latter is also interested in the information contained in finan...

Assessing the value of phenotypic information from non-genotyped animals for QTL mapping of complex traits in real and simulated populations.

Science.gov (United States)

Melo, Thaise P; Takada, Luciana; Baldi, Fernando; Oliveira, Henrique N; Dias, Marina M; Neves, Haroldo H R; Schenkel, Flavio S; Albuquerque, Lucia G; Carvalheiro, Roberto

2016-06-21

QTL mapping through genome-wide association studies (GWAS) is challenging, especially in the case of low heritability complex traits and when few animals possess genotypic and phenotypic information. When most of the phenotypic information is from non-genotyped animals, GWAS can be performed using the weighted single-step GBLUP (WssGBLUP) method, which permits to combine all available information, even that of non-genotyped animals. However, it is not clear to what extent phenotypic information from non-genotyped animals increases the power of QTL detection, and whether factors such as the extent of linkage disequilibrium (LD) in the population and weighting SNPs in WssGBLUP affect the importance of using information from non-genotyped animals in GWAS. These questions were investigated in this study using real and simulated data. Analysis of real data showed that the use of phenotypes of non-genotyped animals affected SNP effect estimates and, consequently, QTL mapping. Despite some coincidence, the most important genomic regions identified by the analyses, either using or ignoring phenotypes of non-genotyped animals, were not the same. The simulation results indicated that the inclusion of all available phenotypic information, even that of non-genotyped animals, tends to improve QTL detection for low heritability complex traits. For populations with low levels of LD, this trend of improvement was less pronounced. Stronger shrinkage on SNPs explaining lower variance was not necessarily associated with better QTL mapping. The use of phenotypic information from non-genotyped animals in GWAS may improve the ability to detect QTL for low heritability complex traits, especially in populations in which the level of LD is high.

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

Directory of Open Access Journals (Sweden)

Ionela Cristina Breahna Pravat

2014-07-01

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

77 FR 51804 - Federal Acquisition Regulation; Information Collection; Change Order Accounting

Science.gov (United States)

2012-08-27

...; Information Collection; Change Order Accounting AGENCY: Department of Defense (DOD), General Services... requirement concerning change order accounting. Public comments are particularly invited on: Whether this... 9000- 0026, Change Order Accounting by any of the following methods: Regulations.gov : http://www...

The Importance of Accounting Information in Decision Making

Directory of Open Access Journals (Sweden)

Ionuț Spătărelu

2016-01-01

Four principal qualitative characteristics must be met for the accounting information to beuseful in the management system: understandability, relevance, reliability and compatibility ofinformation. Any economic transaction processing involves collecting, categorizing, summing andanalyzing the data.

THE IMPACT OF NEW INFORMATION AND COMMUNICATION TECHNOLOGIES IN PUBLIC INSTITUTIONS ACCOUNTING

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Valentin Ioan UŞURELU

2010-12-01

Full Text Available The studied field has suffered continuous transformation, both in interaction with other scientific fields and in constituent sub-classes, for discovering and understanding more deeply the contemporary economic realities under the impact of major trends of world development. This paper aims to analyze the location and the effects of information and communication technologies within the public accounting in order to evaluate the effects of this element on accounting research, teaching and professional practice. In a comprehensive approach of public institutions accounting, new information and communication technologies represent a tool that facilitates the accounting function and realizes the connection between the transmitter and the receiver, both within and outside the organization, not just at the micro and macro economic level but also at the micro and macro social one. The advantages of recent progress of information and communication technologies are obvious for the organizations management. It highlights the developments and challenges represented by these new technologies for researchers and professionals in the idea of performing a broad and flexible view of public accounting enabling them to provide useful services for all categories of users of accounting information.

HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES?

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Cardos Vasile - Daniel

2011-07-01

Full Text Available Research theme in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these courses are perceived by the auditors. Prior work audit professional organizations prescribed that auditors must acquire, maintain and develop their knowledge and competences. Information technology and information systems are considered to be a main knowledge component of professional development programs. The scientific literature indicates that auditors have to enhance their information systems knowledge in order to cope with the increasing complexity of the client's entities accounting information systems. We consider that our article embraces Curtis et al. (2009 call for research on how auditors obtain information systems knowledge. Methodology an electronic questionnaire was created and sent to Romanian financial and internal auditors, which were required to indicate the number of accounting information systems course they attended and how the knowledge gained improved their activity. Results We concluded that financial auditors acquire accounting information systems knowledge mainly by attending the courses organized by the Chamber of Financial Auditors of Romanian, while internal auditors by attending the course organized by the companies they are working with. Implications - The results of this study might be used by Romanian professional audit organizations in reconsidering their priorities regarding the accounting information systems knowledge and competence needs of their constituents. Originality/Contribution Our study is the first one to

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...

Study on Integrating Accounting in the Information System of the Organization

Directory of Open Access Journals (Sweden)

Ciuhureanu Alina-Teodora

2017-12-01

Full Text Available In order to gain power in an ever-changing economy, in diversified markets, the organization must have an up-to-date information system that enables managers to get a detailed understanding of the organization’s status and to obtain what is needed to manage – the information. Starting from these premises, the empirical research presents the components of the information system. One of the main contributions, however, is to customize the opinions of the specialists and to create a logical scheme on the accounting information system. Moreover, through selective research, the article analyzed the managers’ interest in accounting information and its integration into the information system of the organization.

New accounting information system: An application for a basic social benefit in Spain

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Noemí Peña-Miguel

2018-01-01

Full Text Available Accounting information on social benefits is included, in accordance with the scope of its management, in the general Social Security budget. The information contained in the budget may be relevant, but it is likely to be insufficient to enable comparisons to be made with an entity's financial statements for previous periods and with the financial statements of other entities. Thus, IPSAS 1 proposes the presentation of additional information. On the basis of the New Public Management theory, this paper proposes an aggregate accounting model for accounting expenditure as a multi-annual information system which complements and expands information on a potential basic social benefit. This system reports in detail on the trends in the items that fund it, with the aim of achieving maximum transparency and accountability in public administrations by ensuring timely provision of quality information.

77 FR 34127 - Financial Management Service; Proposed Collection of Information: Electronic Transfer Account...

Science.gov (United States)

2012-06-08

... Information: Electronic Transfer Account (ETA) Financial Agency Agreement AGENCY: Financial Management Service... of information described below: Title: Electronic Transfer Account (ETA) Financial Agency Agreement... public and other Federal agencies to take this opportunity to comment on a continuing information...

The need for scientific research aimed at improving of the quality of accounting information

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T.F. Plahtiy

2015-09-01

Full Text Available It has been proved that the use of qualitative approach is one of the ways to further development of the accounting. The features of the concept of «quality of accounting information» in the Ukrainian legislation have been analyzed in the article. The author grounds the necessity of development of the normative document where the further ways of accounting on the basis of qualitative approach should be formulated. The article singles out two main groups of scientists who raised the issue of the need to improve the quality of accounting information. Points of view of each group of scientists have been grounded. The relationship between the quality of accounting information and the efficiency of management decisions have been analyzed. The article proves that the generation of quality information by accounting system creates the necessary preconditions for effective management decisions. General scientific and methodological reasons for research aimed at improving the quality of accounting information have been showen.

Opinions of the managers of the SMEs in Brasov concerning the need of accounting information offered by the companies that provide accounting services

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Anton, C. E.

2011-01-01

Full Text Available In the business world, all the managers of the companies are interested in consolidating their position against the competitors. This involves information concerning the competition environment, but also information concerning the administration system. Consequently, the accounting information and the financial management are strongly connected. This paper aims at emphasizing the need of financial-accounting information in the management of the trade companies. Consequently, we focused on identifying the types of accounting reports requested by the managers of the SMEs in Brasov, from the companies that provide accounting services with whom they collaborate, and also on identifying the goal for which this information are used.

Interoperability between phenotype and anatomy ontologies.

Science.gov (United States)

Hoehndorf, Robert; Oellrich, Anika; Rebholz-Schuhmann, Dietrich

2010-12-15

Phenotypic information is important for the analysis of the molecular mechanisms underlying disease. A formal ontological representation of phenotypic information can help to identify, interpret and infer phenotypic traits based on experimental findings. The methods that are currently used to represent data and information about phenotypes fail to make the semantics of the phenotypic trait explicit and do not interoperate with ontologies of anatomy and other domains. Therefore, valuable resources for the analysis of phenotype studies remain unconnected and inaccessible to automated analysis and reasoning. We provide a framework to formalize phenotypic descriptions and make their semantics explicit. Based on this formalization, we provide the means to integrate phenotypic descriptions with ontologies of other domains, in particular anatomy and physiology. We demonstrate how our framework leads to the capability to represent disease phenotypes, perform powerful queries that were not possible before and infer additional knowledge. http://bioonto.de/pmwiki.php/Main/PheneOntology.

CAN ACCOUNTING INFORMATION ACT AS A PROXY FOR EX ANTE UNCERTAINTY IN INITIAL PUBLIC OFFERINGS?

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Tatang Ary Gumanti

2003-06-01

Full Text Available This paper reviews and summarizes previous works and the rationale for the proposition that accounting information is in fact value relevant in the determination of an initial public offering IPO.Theoretical and empirical evidence has indicated that certain accounting measures can he used as proxies for total firm risk, that is, they could determine the riskiness of a corporation. The literature also advocates that accounting information is relevant in determining the value and thus the riskiness of a corporation through the use of accounting analysis. Since most of the information available in the prospectus is accounting information, it is arguable that this information represents a potential source for assessing the issuing firm. Some scholars have also advocated the possibility of using accounting information in assessing the value of firm making an IPO. Numerous papers have provided analytical and empirical evidence of the association between accounting numbers and the value of IPOs. The conclusion generally comes to show that information in the prospectus is value relevant concerning the IPO. The paper shows that it is indeed an arguable to use accounting information in the valuation of an IPO. Accordingly, it is an empirical issue whether accounting information has the property in explaining the ex-ante uncertainty of an IPO.

18 CFR 367.9100 - Account 910, Miscellaneous customer service and informational expenses.

Science.gov (United States)

2010-04-01

..., Miscellaneous customer service and informational expenses. 367.9100 Section 367.9100 Conservation of Power and... Account 910, Miscellaneous customer service and informational expenses. (a) This account must include the cost of labor, materials used and expenses incurred in connection with customer service and...

FINANCIAL MANAGEMENT OF THE COMPANY THROUGH THE CAPITALIZATION OF FINANCIAL-ACCOUNTING INFORMATION

OpenAIRE

Boby COSTI; Marius BOIŢĂ; Cosmina REMEŞ

2014-01-01

This article aims to highlight the role of financial-accounting information for the use in the financial management of the company, starting from the most recent writings in the field. Although it is hard to imagine that the financial management uses individualized financial- accounting information, attributed solely to a particular activity within the enterprise, still we tried to address the information according to the main activities that produce and use information, respectively: of inve...

ELECTRONIC ACCOUNTING INFORMATION IN LOCAL PUBLIC ADMINISTRATION

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Rodica Gabriela Blidişel

2012-01-01

Full Text Available Major changes in information technologies characterize the current period through which humanity creates the conditions shift from information society to the knowledge. In this context of the changing of the public administration through the implementation of ITC and the reform that lead to the new public management, our paper wants to see the development of E-governance in Romanian local public administration and the influence of the main financial indicators on e-governance elements. Countries adopt e-governance in ways that reinforce traditional bureaucratic structures, cultures and links from administration to citizens and politics, in some cases making these traditional forms more responsive. The paper studies the accounting information disclosed on the internet sites of public sector entities. The research use an empirical approach to test impact of the quality of accounting information on e-financial reporting in public sector. The research use a quantitative methodology, based on surveys and author's observations. The methods chosen in this paper are reliable for this empirical study that tries to identify at a national level the problems that could improve the financial information disclosed by the public sector. The paper aims to measure the financial performance in local public administration and the main indicators of e-governance. The main objective of the paper is to make a model that demonstrates the impact of the local public administration financial performance on the e-governance. Due to the fact that the main problem of the Romanian local public administration is the lack of performance tools that could improve the e-governance, the research wants use an empirical approach to test the impact of the financial performance on the local public administration on e-governance. The research use a quantitative methodology, based on surveys and author's observations.

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...

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...

The Influence Of Business Process And Risk Management On The Quality Of Accounting Information System

OpenAIRE

Azhar Susanto

2017-01-01

Business process and risk management are factors which can improve the quality of accounting information systems. In Indonesia this phenomenon happens in many organizations showing that there is disintegrated accounting information systems which then causes unqualified accounting information. This research was carried out in order to find out fact through examination presenting in the influence of business process and risk management towards accounting information system. Data used in this re...

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 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...

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...

Phenotypic variation as an indicator of pesticide stress in gudgeon: Accounting for confounding factors in the wild.

Science.gov (United States)

Shinn, Cândida; Blanchet, Simon; Loot, Géraldine; Lek, Sovan; Grenouillet, Gaël

2015-12-15

The response of organisms to environmental stress is currently used in the assessment of ecosystem health. Morphological changes integrate the multiple effects of one or several stress factors upon the development of the exposed organisms. In a natural environment, many factors determine the patterns of morphological differentiation between individuals. However, few studies have sought to distinguish and measure the independent effect of these factors (genetic diversity and structure, spatial structuring of populations, physical-chemical conditions, etc.). Here we investigated the relationship between pesticide levels measured at 11 sites sampled in rivers of the Garonne river basin (SW France) and morphological changes of a freshwater fish species, the gudgeon (Gobio gobio). Each individual sampled was genotyped using 8 microsatellite markers and their phenotype characterized via 17 morphological traits. Our analysis detected a link between population genetic structure (revealed by a Bayesian method) and morphometry (linear discriminant analysis) of the studied populations. We then developed an original method based on general linear models using distance matrices, an extension of the partial Mantel test beyond 3 matrices. This method was used to test the relationship between contamination (toxicity index) and morphometry (PST of morphometric traits), taking into account (1) genetic differentiation between populations (FST), (2) geographical distances between sites, (3) site catchment area, and (4) various physical-chemical parameters for each sampling site. Upon removal of confounding effects, 3 of the 17 morphological traits studied were significantly correlated with pesticide toxicity, suggesting a response of these traits to the anthropogenic stress. These results underline the importance of taking into account the different sources of phenotypic variability between organisms when identifying the stress factors involved. The separation and quantification of

Integrated information theory of consciousness: an updated account.

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Tononi, G

2012-12-01

This article presents an updated account of integrated information theory of consciousness (liT) and some of its implications. /IT stems from thought experiments that lead to phenomenological axioms (existence, compositionality, information, integration, exclusion) and corresponding ontological postulates. The information axiom asserts that every experience is spec~fic - it is what it is by differing in its particular way from a large repertoire of alternatives. The integration axiom asserts that each experience is unified- it cannot be reduced to independent components. The exclusion axiom asserts that every experience is definite - it is limited to particular things and not others and flows at a particular speed and resolution. /IT formalizes these intuitions with postulates. The information postulate states that only "differences that make a difference" from the intrinsic perpective of a system matter: a mechanism generates cause-effect information if its present state has selective past causes and selective future effects within a system. The integration postulate states that only information that is irreducible matters: mechanisms generate integrated information only to the extent that the information they generate cannot be partitioned into that generated within independent components. The exclusion postulate states that only maxima of integrated information matter: a mechanism specifies only one maximally irreducible set of past causes and future effects - a concept. A complex is a set of elements specifying a maximally irreducible constellation of concepts, where the maximum is evaluated over elements and at the optimal spatiatemporal scale. Its concepts specify a maximally integrated conceptual information structure or quale, which is identical with an experience. Finally, changes in information integration upon exposure to the environment reflect a system's ability to match the causal structure of the world. After introducing an updated definition of

Inventory information approval system certification and flexible spending account purchases.

Science.gov (United States)

Shuey, Brandon; Williams, La Vonn A

2010-01-01

There is no question that 2009 was a year of change within the pharmacy industry. Several new requirements were implemented, including the need for an Inventory Information Approval System for accepting flexible spending or health reimbursement account cords. Some pharmacies relied on the 90% exemption rule, which is discussed within this article, or an alternative method to avoid the expense of a point of sale. However, with flexible spending or health reimbursement account card participation expected to reach 85% in 2010, now bay be the time for compounding pharmacists to weigh the pros and cons of Inventory Information Approval System certification.

Effect of the Adoption of IFRS on the Information Relevance of Accounting Profits in Brazil

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Mateus Alexandre Costa dos Santos

2014-12-01

Full Text Available This study aimed to assess the effect of adopting the International Financial Reporting Standards (IFRS in Brazil on the information relevance of accounting profits of publicly traded companies. International studies have shown that the adoption of IFRS improves the quality of accounting information compared with domestic accounting standards. Concurrent evidence is sparse in Brazil. Information relevance is understood herein as a multidimensional attribute that is closely related to the quality and usefulness of the information conveyed by accounting profits. The associative capacity and information timeliness of accounting profits in relation to share prices were examined. Furthermore, the level of conditional conservatism present in accounting profits was also analyzed because according to Basu (1997, this aspect is related to timeliness. The study used pooled regressions and panel data models to analyze the quarterly accounting profits of 246 companies between the first quarter of 1999 and the first quarter of 2013, resulting in 9,558 quarter-company observations. The results indicated that the adoption of IFRS in Brazil (1 increased the associative capacity of accounting profits; (2 reduced information timeliness to non-significant levels; and (3 had no effect on conditional conservatism. The joint analysis of the empirical evidence from the present study conclusively precludes stating that the adoption of IFRS in Brazil contributed to an increase the information relevance of accounting profits of publicly traded companies.

Integration of Modern Information Technologies in the Field of Financial Accounting

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Adrian LUPASC

2011-11-01

Full Text Available Financial accounting activities are currently influenced as many other important areas that characterize and surrounds the activities within each economic entity, the avalanche of modern information technologies, which are able to improve specific business processes and to ensure future business success. Approach analysis of the impact of new technologies on this field should be so as a starting point to identify the opportunities and the benefits they would bring to specific activities. Information and communication technologies are in use both at the individual level and at the organizational level with the flexibility of the increasingly high, using a huge volume of information that financial accounting with direct impact on all human activities. Basically, it has already made the passage to a new stage:the global network society, whose main features are digitizing and interconnectivity. In this sense, this paper has as its main objective of examining the impact of modern information technologies may have on the financial accounting domain and the identification and submission directions for their integration within organizations.

Building an evolvable prototype for a multiple GAAP accounting information system

NARCIS (Netherlands)

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

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

ACCOUNTING INFORMATION - A BASIS FOR ACHIEVING THE DECISION FOR THE REALIZATION OF PUBLIC INVESTMENT PROJECT

OpenAIRE

Sarac Ionut Pavel

2012-01-01

Accounting information plays a key role in the foundation process of public sector decisions. Financing budget deficits, treasury risk identification (availability risk), formation of tax claims, foundation of financial sustainability for public investment projects are just some examples of using accounting information in decision-making process of credit accountant. How can we use and process accounting information in the foundation of public investment projects? We will try to answer this q...

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

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V.Yu. Gordopolov

2018-04-01

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

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...

A Review of the Factors Associated with the Adoption of Accounting Information Systems in Gulf Countries.

Science.gov (United States)

Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul

2017-01-01

This review attempts to elucidate the significance of accounting information systems within healthcare settings in the Gulf regions. Information and communication technologies (ICT) has provided accounting system the ability to help an organization use and develop computerized systems to record and track financial transactions. Accounting information systems, if well implemented, can permit healthcare sectors in the Gulf regions to produce reports that can support the decision making process. Additional abilities of an accounting information systems include faster processing, enriched accuracy, amplified functionality, and improved external reporting. Training of hospital staff can help in enhancing the use of accounting information systems in gulf hospitals.

The Influence Of Business Process And Risk Management On The Quality Of Accounting Information System

Directory of Open Access Journals (Sweden)

Azhar Susanto

2017-09-01

Full Text Available Business process and risk management are factors which can improve the quality of accounting information systems. In Indonesia this phenomenon happens in many organizations showing that there is disintegrated accounting information systems which then causes unqualified accounting information. This research was carried out in order to find out fact through examination presenting in the influence of business process and risk management towards accounting information system. Data used in this research were gained through survey by distributing questionnaires to company in indonesia. The data were then managed statistically by applying SEM PLS. Research method used was explanatory research. The result of this study shows that the problem in inqualified accounting information system occurs due to the business process and risk management is not entirely good as expected.

Accounting and information support of profit management under uncertainty

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M.V. Yakymenko

2015-09-01

Full Text Available The main components of the entity profit management system have been determined. The article pays attention to the information management organization on which the effectiveness of the whole system of management depends. The author researches the features of accounting information as a part of risk-based management from two perspectives: as the risk indicator of an economic activity and as the source of internal economic risks. Taking into consideration the existence of both external and internal risk factors of an economic activity, the availability of internal indicators which are formed in the accounting system, the article builds the relationship of information sources, factors of risk emerging and risks of financial results. While managing of financial results the author suggests to analyze the external and internal factors of economic risks in terms of controllability, namely, controlled, partially controlled and uncontrolled. It has been offered to conduct this analysis in order to determine the possibility of management of economic risk emergence factors and the risks which an enterprise takes already.

Effects of Board of Directors' Characteristics on the Quality of Accounting Information in Brazil

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Luciana Holtz

2014-12-01

Full Text Available One of the board of directors' responsibilities is to monitor the quality of information disclosed in financial reports. The board's structural and compositional characteristics can affect the quality of reported accounting information. The aim of this study was to investigate the effects of the board's structural and compositional characteristics on the quality of accounting information of companies listed on the Brazilian Securities, Commodities, and Futures Exchange (Bolsa de Mercadorias e Futuros - BM&FBovespa. Specifically, the characteristics studied were the size and independence of the board of directors and separation of the roles of chairman and executive director. Accounting information relevance and earnings informativeness were used as proxies for the quality of accounting information. The sample included non-financial companies listed on the BM&FBovespa with annual stock market liquidity higher than 0.001, covering the period from 2008–2011. Data were collected from the Economática® database and directly from companies' annual reports and reference forms available on the Securities Commission (Comissão de Valores Mobiliários - CVM or BM&FBovespawebsites. Data analysis was undertaken using the multiple regression technique for calculating the models of accounting information relevance and earnings informativeness. The results reveal that, for companies that trade stocks on the BM&FBovespa in the Brazilian market, the characteristics of board independence and separation of the roles of chairman and executive director positively influence the quality of reported accounting information, specifically regarding the relevance of equity. Earnings informativeness is positively affected by board independence and negatively affected by larger board size (more than nine members. Overall, the results corroborate international studies such as those of Vafeas (2000, Firth, Fung, and Rui (2007, Ahmed, Hossain, and Adams (2006 and

HIERARCHY OF ACCOUNTING INFORMATION QUALITATIVE CHARACTERISTICS IN FINANCIAL REPORTING

OpenAIRE

Claudia-Elena GRIGORAȘ-ICHIM; Lucia MOROŞAN-DANILĂ

2016-01-01

The importance of the qualitative characteristics of information from the annual financial statements must not be ignored also within the interim financial statements, given that their development is determined primarily by the utility and appropriateness of information and data provided to internal and external users. This article focuses on those aspects of a qualitative nature that concentre on professional accountants in the preparation of financial reporting and the challenges they fa...

CONCEPT MAPS – IMPROVEMENT TOOL FOR ACCOUNTING INFORMATION

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Oana DRĂGAN

2014-12-01

Full Text Available Concept maps, viewed as an innovative method for learning and evolution, are used to synthesize the knowledge of the participants to the learning process and are based on the main concepts and the relationship between them. They offer a visual representation of the information held by an individual, caught through his ability to synthesize the notions/the key concepts. The current study intends to show the importance and efficiency of using the concept maps in economics, especially in the accounting department, a method designed to settle the learning process and, also, to offer a sustainable value. The current empirical study is based on the manner in which the accounting knowledge is displayed by a sample group of 19 practitioners. The originality, the relevance of the concept maps method is underlined by the idea of the practitioners creating their own concept maps designed to point out the importance of the cognitive structure when describing the relationships between different accounting principles.

25 CFR 115.403 - Who will receive information regarding a minor's supervised account?

Science.gov (United States)

2010-04-01

... receive information regarding a minor's supervised account? (a) The parent(s) with legal custody of the... 25 Indians 1 2010-04-01 2010-04-01 false Who will receive information regarding a minor's supervised account? 115.403 Section 115.403 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR...

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...

Employers' Perceptions of Information Technology Competency Requirements for Management Accounting Graduates

Science.gov (United States)

Spraakman, Gary; O'Grady, Winifred; Askarany, Davood; Akroyd, Chris

2015-01-01

Management accountants work in a computerized workplace with information technology (IT) for producing financial ledgers and for reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. The research question is: what IT knowledge and skills do employers require of…

Can the Five Factor Model of Personality Account for the Variability of Autism Symptom Expression? Multivariate Approaches to Behavioral Phenotyping in Adult Autism Spectrum Disorder

Science.gov (United States)

Schwartzman, Benjamin C.; Wood, Jeffrey J.; Kapp, Steven K.

2016-01-01

The present study aimed to: determine the extent to which the five factor model of personality (FFM) accounts for variability in autism spectrum disorder (ASD) symptomatology in adults, examine differences in average FFM personality traits of adults with and without ASD and identify distinct behavioral phenotypes within ASD. Adults (N = 828;…

A probabilistic model for cell population phenotyping using HCS data.

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Edouard Pauwels

Full Text Available High Content Screening (HCS platforms allow screening living cells under a wide range of experimental conditions and give access to a whole panel of cellular responses to a specific treatment. The outcome is a series of cell population images. Within these images, the heterogeneity of cellular response to the same treatment leads to a whole range of observed values for the recorded cellular features. Consequently, it is difficult to compare and interpret experiments. Moreover, the definition of phenotypic classes at a cell population level remains an open question, although this would ease experiments analyses. In the present work, we tackle these two questions. The input of the method is a series of cell population images for which segmentation and cellular phenotype classification has already been performed. We propose a probabilistic model to represent and later compare cell populations. The model is able to fully exploit the HCS-specific information: "dependence structure of population descriptors" and "within-population variability". The experiments we carried out illustrate how our model accounts for this specific information, as well as the fact that the model benefits from considering them. We underline that these features allow richer HCS data analysis than simpler methods based on single cellular feature values averaged over each well. We validate an HCS data analysis method based on control experiments. It accounts for HCS specificities that were not taken into account by previous methods but have a sound biological meaning. Biological validation of previously unknown outputs of the method constitutes a future line of work.

47 CFR 64.4005 - Unreasonable terms or conditions on the provision of customer account information.

Science.gov (United States)

2010-10-01

... provision of customer account information. 64.4005 Section 64.4005 Telecommunication FEDERAL COMMUNICATIONS... Customer Account Record Exchange Requirements § 64.4005 Unreasonable terms or conditions on the provision of customer account information. To the extent that a carrier incurs costs associated with providing...

Mexico Under NAFTA: Accounting Information In a Changing Economy

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Juan M. Rivera

1998-08-01

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

78 FR 21937 - Proposed Agency Information Collection Request: Comment Request; Great Lakes Accountability...

Science.gov (United States)

2013-04-12

... Collection Request: Comment Request; Great Lakes Accountability System (Renewal) AGENCY: Environmental... an information collection request (ICR), ``Great Lakes Accountability System'' (EPA ICR No. 2379.02... using www.regulations.gov (our preferred method) or by mail to: Great Lakes Accountability System, Attn...

QUALITY, EFFECTIVENESS AND MANAGEMENT INFORMATION SYSTEMS PERFORMANCE OF LOCAL TREASURIES BUDGET ACCOUNTING

OpenAIRE

Biljana Tešić

2011-01-01

The role of management information systems (MIS) of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characterist...

Essential Attributes of the Accounting Information in Applying The Financial Reporting Differences Between Ifrs and us Gaap

Directory of Open Access Journals (Sweden)

Herbei Ioana

2015-05-01

Full Text Available In the context of the development of information, the main role of financial reporting is threatened by alternative sources of information that users use. However, the main source of information for decision-makers remain the accounting information relaxed from synthesis financial reporting, because the legal framework prescribes mandatory minimum information and a set of quality certification mechanisms thereof. As a starting point in our research we used relevant studies from the scientific literature regarding the understanding of the accounting information in financial reporting. We specify that many authors place the accounting information in the perimeter of the objectivity and the accuracy, which is essential in making economic decisions by the leadership. Thus, in support of decisionmakers, accountants apply professional judgment (judgment of International Financial Reporting Standards, taking decisions in terms of the use of accounting treatments to achieve a quality of financial reporting information. The contents of the article have been reported not only attributes on accounting information provided by IFRS, but also aspects of US GAAP regarding financial reporting, presenting the differentiation between the two accounting referential. We note that the accounting information can be the best friend of actual and potential investors if used properly understood

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...

Information Needs for Accountability Reporting: Perspectives of Stakeholders of Malaysian Public Universities

Directory of Open Access Journals (Sweden)

Norida Basnan

2016-06-01

Full Text Available The study aims at exploring the needs of a broad group of stakeholders of Malaysian public universities with respect to information items that should be disclosed in the university annual report, and their views on the disclosure importance of the items. This is a preliminary study towards the effort to develop an accountability reporting framework for Malaysian public universities. A questionnaire survey on the universities‟ stakeholders representing each stakeholder group which include policy makers, students, parents, employers, the public, university management and employees, suppliers and oversight entities was carried out in order to identify and confirm the stakeholders‟ disclosure needs. It is expected that the needs of the stakeholders in terms of information to be reported are comprehensive which include financial and non-financial information; and there are differences in the views on the disclosure importance of information among the stakeholder groups. The findings of this study provide a clear understanding of the information that should be disclosed in the annual reports of Malaysian public universities for accountability purpose. The findings may potentially assist the public universities to improve the way they discharge their public accountability through annual reporting.

Early adoption of the effect of IFRS 15 on the quality of accounting information

Directory of Open Access Journals (Sweden)

Andreia Carpes Dani

2017-05-01

Full Text Available Several changes in the legislation governing accounting practices of construction sector companies boosted the internationalization of information on revenues of customer contracts in accounting. Brazil has stood out for early voluntary adoption of IFRS15 standard. Thus, the study aims to determine the relationship between the quality of accounting information and the early adoption of IFRS 15 by Brazilian construction companies listed on BM &FBovespa. The study is characterized as descriptive, conducted through document analysis and quantitative approach. The sample consists of 23 companies in the construction sector. Were analyzed quarterly data from 2013 to 2015. For the data analysis was made using multiple linear regression with panel data, on the basis of accounting information for quality measurement model of value relevance proposed by Ohlson (1995. The survey results suggest that early adoption of IFRS15 helps to reduce the bias of non-comparability and inconsistencies that could exist previously, due to the adoption of different criteria for accounting of revenues on construction contracts. In addition, organizations that voluntarily adopt the rule in an attempt to account for and properly recognize customer contracts revenue, have greater informational relevance and meet market expectations. Thus, it can be said that the early adoption of information on revenue from construction contracts have relevance to the capital market, impacting the stock price after the publication of financial reports.

IS THERE ANY ROOM TO IMPROVE THE USE OF ACCOUNTING INFORMATION?

Directory of Open Access Journals (Sweden)

Danciu Radu

2010-07-01

Full Text Available In 2008 we have conducted a small exploratory case study regarding some factors that could lead to a better use of accounting information in the companies in Cluj area. The study was based on a small questionnaire. The test group was comprised by a group of students in the final year of study, students who already worked in financial or management positions in companies from Cluj-Napoca and the surrounding areas. The study has addressed a few technical, organizational and educational factors that – in our view – can improve the use of accounting information in managing a company.

78 FR 54617 - Notice of Request for Extension of Approval of an Information Collection; Credit Account Approval...

Science.gov (United States)

2013-09-05

...] Notice of Request for Extension of Approval of an Information Collection; Credit Account Approval for... (202) 799-7039 before coming. FOR FURTHER INFORMATION CONTACT: For information on credit account... Coordinator, at (301) 851-2908. SUPPLEMENTARY INFORMATION: Title: Credit Account Approval for Reimbursable...

INFORMATION, KEY ELEMENT OF ACCOUNTING AND AUDIT IN THE KNOWLEDGE SOCIETY

Directory of Open Access Journals (Sweden)

NELUTA MITEA

2011-04-01

Full Text Available In a knowledge society, the advantage of nations will not result from their natural resources, nor to the cheap labor, but from their ability to valorize the intellectual potential and to use efficiently the information. The knowledge based economy represents a new step in the development of human civilization that promises us a better future. The knowledge transfer between people and generations in order to facilitate human society’s evolution is the basic function of information science. This paper aims to examine how, in Romania, accounting and audit use and create information in current conditions of economic development. The purpose of this study consists in offering perspectives of improving the information quality. An information is high quality when, by its form and content, it corresponds integrally to all the needs, the exigencies and expectations of its user, without sacrificing the reality. A number of errors made by the accounting profession have been identified along this paper. These errors led to the decrease of information’s credibility. But the study proposes some changes in order to restore the image of this profession: the changes are sustained by the advantages of Knowledge Economy and Information Society. The research method consists in studying a rich background material, including reference items, such as works of applied and fundamental research. The originality of this work is given by the identification of knowledge society’s challenge which could be used as a lever of revival for accounting and audit in Romania.

Annual Financial Statements as Way of Communicate the Accounting Information in the Economic Environment

OpenAIRE

Ovidia DOINEA

2008-01-01

The accounting synthesis documents represents an informing social system created for the satisfaction of the informing user’s needs, needs determined by political and social purposes. The financial informing policies described by the annual synthesis accounting documents architecture are different in accordance with their needs. The official documents for presenting the financial – economical situation are the annual financial statements.

Interactive Role of Organizational Learning and Informal Norms in Accountability and Job Performance in 2014

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Abolfazl Ghasemzadeh

2015-09-01

Full Text Available Introduction: Although the contribution of organizational learning to employee organizational performance is well documented, the mechanisms that explain such relationship remain unclear. Accordingly, the purpose of this paper is to investigate the interactional role of organizational learning and informal norms in accountability and job performance of the staff in a medical department. Methods: The research method of the study is descriptive-correlational type. The statistical population of this study included all staff (N=315 of the Medical Department in Oshnavieh Hospital in 2014. For data gathering in this study, a sample comprising of 180 staff was selected using stratified random sampling. The data were collected through standard questionnaires of Neefe for organizational learning, informal norms of Hall, job performance of Paterson, and the questionnaire of individual accountability of Hochwarter. Pearson and moderated multiple regression analysis were used to test hypotheses. Results: Results showed that organizational learning has a positive and significant correlation with job performance and individual accountability. The results, also, showed a positive and significant correlation between informal norms, personal accountability, and job performance. Regression results showed the interactive role of learning structure dimensions, strategy, and shared vision with informal norms, predicting individual accountability of the staff. Also, interactive role of organizational learning and informal norms was confirmed in predicting job performance of the medical staff. Conclusion: The result of this study hold out that organizational learning directly and with interaction of informal norms improves staffs' performance and accountability. As a result of improved informal norms in a medical setting, we will have staff’s strong accountability and performance.

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

Directory of Open Access Journals (Sweden)

Muravskiy Volodymyr V.

2013-11-01

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

The Role of Management as a User of Accounting Information: Implications for Standard Setting

OpenAIRE

Brigitte EIERLE; Wolfgang SCHULTZE

2013-01-01

The aim of this paper is to analyze the question of whether the sole focus of standard setters developing accounting standards that are useful to external users for making decisions about providing resources to the entity result in useful accounting information. To answer this question, we analyzed the relationship between the stewardship function of financial accounting and the demand for information useful in making economic decisions on resource allocation (decision-making demand; decision...

The effect of leadership style on the information receivers' reaction to management accounting change

NARCIS (Netherlands)

Jansen, E. Pieter

Although we know that the use of accounting information and the leadership styles of managers are related, only little is known about how the leadership styles of managers affect the information receivers' reaction to management accounting change. Therefore, using a case study of a company that owns

Configuration of management accounting information system for multi-stage manufacturing

Science.gov (United States)

Mkrtychev, S. V.; Ochepovsky, A. V.; Enik, O. A.

2018-05-01

The article presents an approach to configuration of a management accounting information system (MAIS) that provides automated calculations and the registration of normative production losses in multi-stage manufacturing. The use of MAIS with the proposed configuration at the enterprises of textile and woodworking industries made it possible to increase the accuracy of calculations for normative production losses and to organize accounting thereof with the reference to individual stages of the technological process. Thus, high efficiency of multi-stage manufacturing control is achieved.

Information technologies for taking into account risks in business development programme

Science.gov (United States)

Kalach, A. V.; Khasianov, R. R.; Rossikhina, L. V.; Zybin, D. G.; Melnik, A. A.

2018-05-01

The paper describes the information technologies for taking into account risks in business development programme, which rely on the algorithm for assessment of programme project risks and the algorithm of programme forming with constrained financing of high-risk projects taken into account. A method of lower-bound estimate is suggested for subsets of solutions. The corresponding theorem and lemma and their proofs are given.

Inferring gene dependency network specific to phenotypic alteration based on gene expression data and clinical information of breast cancer.

Science.gov (United States)

Zhou, Xionghui; Liu, Juan

2014-01-01

Although many methods have been proposed to reconstruct gene regulatory network, most of them, when applied in the sample-based data, can not reveal the gene regulatory relations underlying the phenotypic change (e.g. normal versus cancer). In this paper, we adopt phenotype as a variable when constructing the gene regulatory network, while former researches either neglected it or only used it to select the differentially expressed genes as the inputs to construct the gene regulatory network. To be specific, we integrate phenotype information with gene expression data to identify the gene dependency pairs by using the method of conditional mutual information. A gene dependency pair (A,B) means that the influence of gene A on the phenotype depends on gene B. All identified gene dependency pairs constitute a directed network underlying the phenotype, namely gene dependency network. By this way, we have constructed gene dependency network of breast cancer from gene expression data along with two different phenotype states (metastasis and non-metastasis). Moreover, we have found the network scale free, indicating that its hub genes with high out-degrees may play critical roles in the network. After functional investigation, these hub genes are found to be biologically significant and specially related to breast cancer, which suggests that our gene dependency network is meaningful. The validity has also been justified by literature investigation. From the network, we have selected 43 discriminative hubs as signature to build the classification model for distinguishing the distant metastasis risks of breast cancer patients, and the result outperforms those classification models with published signatures. In conclusion, we have proposed a promising way to construct the gene regulatory network by using sample-based data, which has been shown to be effective and accurate in uncovering the hidden mechanism of the biological process and identifying the gene signature for

HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES?

OpenAIRE

Cardos Vasile - Daniel

2011-01-01

Research theme - in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives - our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these ...

Strategic relevance and accountability expectations: new perspectives for health care information technology design.

Science.gov (United States)

Tan, J K; Modrow, R E

1999-05-01

In this article, we discuss the traditional systems analysis perspective on end-user information requirements analysis and extend it to merge with the new accountability expectations perspective to guide the future planning and design of health organization information systems. Underlying the strategic relevance of health care information technology (HCIT) are three critical questions: (1) What is the ideal HCIT model for the health organization in terms of achieving strategic expertise and competitive advantage? Specifically, how does this model link industry performance standards with organizational performance and accountability expectations? (2) How should the limitations of past HCIT models be reconciled to the benefits presented by the superior arrangement of the ideal model in the context of changing accountability expectations? (3) How should alternative HCIT solutions be evaluated in light of evidence-based accountability and organizational performance benchmarking? Insights into these questions will ensure that health care managers, HCIT practitioners and researchers can continue to focus on the most critical issues in harnessing today's fast-paced changing technologies for evolving strategically relevant, performance-based health organization systems.

Organizational provisions of accounting for inventories as component of information and communication system of enterprise

Directory of Open Access Journals (Sweden)

B.L. Kyryluk

2017-03-01

Full Text Available Communication and information have particular importance for management and are inextricably connected with accounting, the main objective of which is to provide operational information on the state of the company. Primary accounting, document circulation, inventory, Chart of accounts, accounting forms and features of conducting analytical research, reporting as components of accounting, provide information and communication relation at the company. Globalization events are characterized by the virtual revolutionary development of information and communication technologies used in all the levels and sectors of economic activity. These tasks are determined by the following external factors as the competition conditions, the advantage in the buyer's market and the importance of his choice. Adaptability of the company is determined by the ability to respond quickly to the external and internal factors of influence. In modern conditions, the organization of accounting for inventories affecting the efficiency of functioning of the whole company is becoming rather actual. Therefore, the organization of effective accounting and analytical support of management of inventories as one of the main components of assets is a priority task in the company’s activity. It is necessary to form the accurate and timely information, therefore, automation of accounting is the necessary task for effective functioning of the company. The implementation of solutions is possible by creating an additional module in the configuration of 1C. The development and application of modern tools in the automation of relevant processes and management practices in the company are determined by the need to improve the effectiveness of organization of production process, and the functioning of the accounting department, caused by the intensification of the accounting reform processes, and forming competitive advantages in the market, maximizing revenues, and optimizing use of

76 FR 31425 - HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic...

Science.gov (United States)

2011-05-31

... 164 HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic... Secretary 45 CFR Part 164 RIN 0991-AB62 HIPAA Privacy Rule Accounting of Disclosures Under the Health... accounting of disclosures of protected health information. The purpose of these modifications is, in part, to...

Internal control and auditing – a necessity for responsible reporting and managerial usefulness of accounting information

Directory of Open Access Journals (Sweden)

Alina-Teodora CIUHUREANU

2016-12-01

Full Text Available It is well known that not only in Romania, internal control and auditing are subject to legal regulations. Often, the two forms of ensuring the quality of accounting information are particularly perceived as mandatory requirement instead of as a necessity for certifying the information travelling between producer and user. The paper addresses issues which aim to highlight the need to organize the internal control and auditing of the accounting information from the perspective of the need to certify the accounting information for a responsible reporting. Moreover, through a study conducted on a sample of 301 companies in the Central Region of Romania, we also captured the managers’/directors’ opinion regarding the internal control and audit in terms of confidence, ensuring opportunities to valorise the accounting information and its usefulness for management.

Semantic Disease Gene Embeddings (SmuDGE): phenotype-based disease gene prioritization without phenotypes

KAUST Repository

AlShahrani, Mona; Hoehndorf, Robert

2018-01-01

In the past years, several methods have been developed to incorporate information about phenotypes into computational disease gene prioritization methods. These methods commonly compute the similarity between a disease's (or patient's) phenotypes and a database of gene-to-phenotype associations to find the phenotypically most similar match. A key limitation of these methods is their reliance on knowledge about phenotypes associated with particular genes which is highly incomplete in humans as well as in many model organisms such as the mouse. Results: We developed SmuDGE, a method that uses feature learning to generate vector-based representations of phenotypes associated with an entity. SmuDGE can be used as a trainable semantic similarity measure to compare two sets of phenotypes (such as between a disease and gene, or a disease and patient). More importantly, SmuDGE can generate phenotype representations for entities that are only indirectly associated with phenotypes through an interaction network; for this purpose, SmuDGE exploits background knowledge in interaction networks comprising of multiple types of interactions. We demonstrate that SmuDGE can match or outperform semantic similarity in phenotype-based disease gene prioritization, and furthermore significantly extends the coverage of phenotype-based methods to all genes in a connected interaction network.

Semantic Disease Gene Embeddings (SmuDGE): phenotype-based disease gene prioritization without phenotypes

KAUST Repository

Alshahrani, Mona

2018-04-30

In the past years, several methods have been developed to incorporate information about phenotypes into computational disease gene prioritization methods. These methods commonly compute the similarity between a disease\\'s (or patient\\'s) phenotypes and a database of gene-to-phenotype associations to find the phenotypically most similar match. A key limitation of these methods is their reliance on knowledge about phenotypes associated with particular genes which is highly incomplete in humans as well as in many model organisms such as the mouse. Results: We developed SmuDGE, a method that uses feature learning to generate vector-based representations of phenotypes associated with an entity. SmuDGE can be used as a trainable semantic similarity measure to compare two sets of phenotypes (such as between a disease and gene, or a disease and patient). More importantly, SmuDGE can generate phenotype representations for entities that are only indirectly associated with phenotypes through an interaction network; for this purpose, SmuDGE exploits background knowledge in interaction networks comprising of multiple types of interactions. We demonstrate that SmuDGE can match or outperform semantic similarity in phenotype-based disease gene prioritization, and furthermore significantly extends the coverage of phenotype-based methods to all genes in a connected interaction network.

Noise-induced Min phenotypes in E. coli.

Directory of Open Access Journals (Sweden)

David Fange

2006-06-01

Full Text Available The spatiotemporal oscillations of the Escherichia coli proteins MinD and MinE direct cell division to the region between the chromosomes. Several quantitative models of the Min system have been suggested before, but no one of them accounts for the behavior of all documented mutant phenotypes. We analyzed the stochastic reaction-diffusion kinetics of the Min proteins for several E. coli mutants and compared the results to the corresponding deterministic mean-field description. We found that wild-type (wt and filamentous (ftsZ- cells are well characterized by the mean-field model, but that a stochastic model is necessary to account for several of the characteristics of the spherical (rodA- and phospathedylethanolamide-deficient (PE- phenotypes. For spherical cells, the mean-field model is bistable, and the system can get trapped in a non-oscillatory state. However, when the intrinsic noise is considered, only the experimentally observed oscillatory behavior remains. The stochastic model also reproduces the change in oscillation directions observed in the spherical phenotype and the occasional gliding of the MinD region along the inner membrane. For the PE- mutant, the stochastic model explains the appearance of randomly localized and dense MinD clusters as a nucleation phenomenon, in which the stochastic kinetics at low copy number causes local discharges of the high MinD(ATP to MinD(ADP potential. We find that a simple five-reaction model of the Min system can explain all documented Min phenotypes, if stochastic kinetics and three-dimensional diffusion are accounted for. Our results emphasize that local copy number fluctuation may result in phenotypic differences although the total number of molecules of the relevant species is high.

25 CFR 115.402 - Will a minor have access to information about his or her account?

Science.gov (United States)

2010-04-01

... access to information about his or her account? A minor will not have access to information about his or... minor will have access to information about his or her IIM account. ... 25 Indians 1 2010-04-01 2010-04-01 false Will a minor have access to information about his or her...

The Impact of the Application of Fair Value Accounting on the Quality of Accounting Information. An Empirical Study on a Group of Companies Listed on the Khartoum Stock Exchange

OpenAIRE

Alfatih Alamin Abdalrahim Elfaki; Suleiman Musa Elzain Hammad

2015-01-01

Study addresses the impact of fair value accounting on the quality of accounting information. The study's main problem in the following question: What is the effect of the application of fair value accounting on the characteristics of accounting information? In order to clarify the effect of the use of fair value on the quality of accounting information. To achieve the objectives of the study were followed inductive and deductive and descriptive approach, where it was in the theoretical side;...

QUALITY, EFFECTIVENESS AND MANAGEMENT INFORMATION SYSTEMS PERFORMANCE OF LOCAL TREASURIES BUDGET ACCOUNTING

Directory of Open Access Journals (Sweden)

Biljana Tešić

2011-09-01

Full Text Available The role of management information systems (MIS of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characteristics and goals of identified key processes, critical success factors (CSF, key performance indicators (KPI, standards for realization of users requests, results of processes and indicators of goals realisation. The aim of this paper, based on the results of the analysis, is to develop models for evaluation of quality and effectiveness and to define key performance indicators of MIS of budget accounting, in order to perceive the level of achievement of the goals of the system, effectiveness of processes and level of fulfillment of requirements and needs of all users groups that are significant for budge t accounting of local treasuries.

ACCOUNTING INFORMATION BETWEEN ECONOMIC DECISION AND FISCAL MANAGEMENT IN THE ENTERPRISE LEVEL

Directory of Open Access Journals (Sweden)

HOLT GHEORGHE

2016-08-01

Full Text Available Anchored in reflecting reality, as secular science and practice, accounting has demonstrated continuously opening towards progress and social involvement. The information provided by operators underlie the economic and political decision of a wide range of users. The variety of funding determines the specific behavior of the company. In an economic environment with largely financing through bank loans, companies and their creditors directs its decision in particular on collateral, receivables and payables at a time. In an environment with its own financing, the interests of users of accounting information is moving mainly on growth equity, results and cash holdings.

75 FR 75725 - Financial Management Service; Proposed Collection of Information: Tax Time Card Account Pilot...

Science.gov (United States)

2010-12-06

... Information: Tax Time Card Account Pilot, Screening, Focus Groups, and Study AGENCY: Financial Management... general public and other Federal agencies to take this opportunity to comment on a continuing information... Account Pilot Screening, Focus Groups, and Study.'' DATES: Written comments should be received on or...

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

OpenAIRE

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

2017-01-01

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

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

NARCIS (Netherlands)

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

2014-01-01

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

Enterprise technology in support for accounting information systems. an innovation and productivity approach

Directory of Open Access Journals (Sweden)

Jose Melchor Medina-Quintero

2015-09-01

Full Text Available Technology and the accounting information systems are implemented in an organization with the aim of improving their efficiency. Companies spend large amounts of money on these tools every year in order to improve their organizational performance. The aim of this research is to determine the influence of SMEs’ technological alignment, information management and technological infrastructure on the performance of an institution (innovation and productivity in which accounting information systems are used. An empirical study is conducted in enterprises belonging to the service, commercial and industrial sectors in Ciudad Victoria, México, with the help of the SmartPLS statistical tool. The results mainly show that technology has helped raise productivity (improvement in administrative activities, in decision-making and in the use of generated information.

75 FR 48302 - Notice of Request for Extension of Approval of an Information Collection; Credit Account Approval...

Science.gov (United States)

2010-08-10

....gov ). FOR FURTHER INFORMATION CONTACT: For information on credit account approval for reimbursable..., at (301) 851-2908. SUPPLEMENTARY INFORMATION: Title: Credit Account Approval for Reimbursable... Inspection Service [Docket No. APHIS-2010-0071] Notice of Request for Extension of Approval of an Information...

The Value of Sharing Information: A Neural Account of Information Transmission.

Science.gov (United States)

Baek, Elisa C; Scholz, Christin; O'Donnell, Matthew Brook; Falk, Emily B

2017-07-01

Humans routinely share information with one another. What drives this behavior? We used neuroimaging to test an account of information selection and sharing that emphasizes inherent reward in self-reflection and connecting with other people. Participants underwent functional MRI while they considered personally reading and sharing New York Times articles. Activity in neural regions involved in positive valuation, self-related processing, and taking the perspective of others was significantly associated with decisions to select and share articles, and scaled with preferences to do so. Activity in all three sets of regions was greater when participants considered sharing articles with other people rather than selecting articles to read themselves. The findings suggest that people may consider value not only to themselves but also to others even when selecting news articles to consume personally. Further, sharing heightens activity in these pathways, in line with our proposal that humans derive value from self-reflection and connecting to others via sharing.

CAN ACCOUNTING INFORMATION ACT AS A PROXY FOR EX ANTE UNCERTAINTY IN INITIAL PUBLIC OFFERINGS?

OpenAIRE

Gumanti, Tatang Ary

2003-01-01

This paper reviews and summarizes previous works and the rationale for the proposition that accounting information is in fact value relevant in the determination of an initial public offering IPO).Theoretical and empirical evidence has indicated that certain accounting measures can he used as proxies for total firm risk, that is, they could determine the riskiness of a corporation. The literature also advocates that accounting information is relevant in determining the value and thus the risk...

TRADE EFFECTS: REGULATORY, ACCOUNTING PRACTICES AND REPORTING OF INFORMATION RELATED

Directory of Open Access Journals (Sweden)

ARISTIŢA ROTILĂ

2014-05-01

Full Text Available It is known that within trade relations providers often credit customers for the value of goods or services which are the subject of conducted commercial transactions, this aspect being materialized in the issuance and acceptance of a trade effect. From the time of acceptance until maturity / settlement, trade effects should be reflected separately in the accounts and, to the extent that were not settled until the end of exercise, their value must be presented in the financial statements. Based on analysis of the Romanian accounting regulations, also taking into consideration the opinions expressed in specific literature concerning accounting reflection of trade effects, in this article we try to point out some aspects which, in our opinion, require clarification. We also want to point out some contradictions / inconsistencies regarding the reporting of information on the trade effects, specifically between the text of accounting regulations concerning the definition of accounting structures „cash and bank accounts” and “short term investments” and their contents when presented as positions in the balance sheet structure. In relation to the issues raised we try to prove the effects on the indicators concerning financial position and to make some suggestions that would have effects on Romanian accounting regulations, namely the improvement of financial reporting performed by the economic operators.

FINANCIAL MANAGEMENT OF THE COMPANY THROUGH THE CAPITALIZATION OF FINANCIAL-ACCOUNTING INFORMATION

Directory of Open Access Journals (Sweden)

Boby COSTI

2014-06-01

Full Text Available This article aims to highlight the role of financial-accounting information for the use in the financial management of the company, starting from the most recent writings in the field. Although it is hard to imagine that the financial management uses individualized financial- accounting information, attributed solely to a particular activity within the enterprise, still we tried to address the information according to the main activities that produce and use information, respectively: of investment, of exploitation and of financing. A proper management, at the company’s level, contributes to better products at lower prices, a higher salary and at the same time, to achieve higher incomes for those who contributed with capital in that company. Therefore, the financial management is a subsystem of the overall management of the company, aimed at ensuring the necessary financial resources, their profitable allocation and use, increasing the company’s value and of the safety of patrimony.

Accounting Books as a Source of Information and the Basis for Civil Liability

Directory of Open Access Journals (Sweden)

Grażyna Voss

2016-10-01

Full Text Available Purpose: The aim of the paper is to present inconsistencies in kemping accounting books and legal effects concerning dishonest keeping or not keeping accounting books. Design/methodology/approach: Analysis of legal acts and statistical data on the penalties imposed and court judgments for violation of legal provisions in the preparation and presentation of financial statements. Findings: The scope and size of inconsistencies in financial information indicate the growing role of compliance and application of ethical standards and the Code of professional ethics in accounting. Research and practical limitations/implications: The findings provide recommendations to implement new standards and procedures for improving the quality of information presented to stakeholders and to separate the functions of the executive and control functions related to bookkeeping.

Discussion of "Using accounting information for consumption planning and equity valuation"

DEFF Research Database (Denmark)

Christensen, Peter Ove

2007-01-01

This paper discusses Yee (2007), who investigates the role of accounting information for consumption planning and equity valuation. Higher earnings quality increases investor welfare and ex ante stock prices as well as the weight on earnings in valuation equations based on both cash flows...... and earnings. The former is due to improved consumption smoothing through more informed production choices, while the latter is due to the impact on the relative information content of current cash flows versus earnings about future cash flows....

The Information Support of the Internal Control of Receivables and Accounts Payable

Directory of Open Access Journals (Sweden)

Akimova Natalia S.

2017-11-01

Full Text Available The article substantiates the necessity of organization of internal audit of receivables and accounts payable at the trade enterprises, which will allow the decision-makers to obtain confirmation of the validity of the accountance data. The theoretical substantiation of bases of monitoring together with necessity of its carrying out in the accountance system of accounts receivable and accounts payable was considered. The scheme on interaction of subjects of control has been proposed, in terms of which each of the examined subjects of control is in constant information interaction with other divisions. To effectively control the movement of debt, trade organizations are encouraged to use the forms of operational reporting developed as part of improving internal audit as a tool to enhance the efficiency of the internal control system.

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

Federated Tensor Factorization for Computational Phenotyping

Science.gov (United States)

Kim, Yejin; Sun, Jimeng; Yu, Hwanjo; Jiang, Xiaoqian

2017-01-01

Tensor factorization models offer an effective approach to convert massive electronic health records into meaningful clinical concepts (phenotypes) for data analysis. These models need a large amount of diverse samples to avoid population bias. An open challenge is how to derive phenotypes jointly across multiple hospitals, in which direct patient-level data sharing is not possible (e.g., due to institutional policies). In this paper, we developed a novel solution to enable federated tensor factorization for computational phenotyping without sharing patient-level data. We developed secure data harmonization and federated computation procedures based on alternating direction method of multipliers (ADMM). Using this method, the multiple hospitals iteratively update tensors and transfer secure summarized information to a central server, and the server aggregates the information to generate phenotypes. We demonstrated with real medical datasets that our method resembles the centralized training model (based on combined datasets) in terms of accuracy and phenotypes discovery while respecting privacy. PMID:29071165

Accountability in an information age : opportunities and risks for records management

NARCIS (Netherlands)

Meijer, A.J.

2001-01-01

Electronic records of government organizations are becoming increasingly important for accountability. Managing electronic records, however, proves to be difficult since information and communication technologies confront organizations with various opportunities and risks. In this paper the findings

Resolution of Disease Phenotypes Resulting from Multilocus Genomic Variation.

Science.gov (United States)

Posey, Jennifer E; Harel, Tamar; Liu, Pengfei; Rosenfeld, Jill A; James, Regis A; Coban Akdemir, Zeynep H; Walkiewicz, Magdalena; Bi, Weimin; Xiao, Rui; Ding, Yan; Xia, Fan; Beaudet, Arthur L; Muzny, Donna M; Gibbs, Richard A; Boerwinkle, Eric; Eng, Christine M; Sutton, V Reid; Shaw, Chad A; Plon, Sharon E; Yang, Yaping; Lupski, James R

2017-01-05

Whole-exome sequencing can provide insight into the relationship between observed clinical phenotypes and underlying genotypes. We conducted a retrospective analysis of data from a series of 7374 consecutive unrelated patients who had been referred to a clinical diagnostic laboratory for whole-exome sequencing; our goal was to determine the frequency and clinical characteristics of patients for whom more than one molecular diagnosis was reported. The phenotypic similarity between molecularly diagnosed pairs of diseases was calculated with the use of terms from the Human Phenotype Ontology. A molecular diagnosis was rendered for 2076 of 7374 patients (28.2%); among these patients, 101 (4.9%) had diagnoses that involved two or more disease loci. We also analyzed parental samples, when available, and found that de novo variants accounted for 67.8% (61 of 90) of pathogenic variants in autosomal dominant disease genes and 51.7% (15 of 29) of pathogenic variants in X-linked disease genes; both variants were de novo in 44.7% (17 of 38) of patients with two monoallelic variants. Causal copy-number variants were found in 12 patients (11.9%) with multiple diagnoses. Phenotypic similarity scores were significantly lower among patients in whom the phenotype resulted from two distinct mendelian disorders that affected different organ systems (50 patients) than among patients with disorders that had overlapping phenotypic features (30 patients) (median score, 0.21 vs. 0.36; P=1.77×10 -7 ). In our study, we found multiple molecular diagnoses in 4.9% of cases in which whole-exome sequencing was informative. Our results show that structured clinical ontologies can be used to determine the degree of overlap between two mendelian diseases in the same patient; the diseases can be distinct or overlapping. Distinct disease phenotypes affect different organ systems, whereas overlapping disease phenotypes are more likely to be caused by two genes encoding proteins that interact within

Integration of curated databases to identify genotype-phenotype associations

Directory of Open Access Journals (Sweden)

Li Jianrong

2006-10-01

Full Text Available Abstract Background The ability to rapidly characterize an unknown microorganism is critical in both responding to infectious disease and biodefense. To do this, we need some way of anticipating an organism's phenotype based on the molecules encoded by its genome. However, the link between molecular composition (i.e. genotype and phenotype for microbes is not obvious. While there have been several studies that address this challenge, none have yet proposed a large-scale method integrating curated biological information. Here we utilize a systematic approach to discover genotype-phenotype associations that combines phenotypic information from a biomedical informatics database, GIDEON, with the molecular information contained in National Center for Biotechnology Information's Clusters of Orthologous Groups database (NCBI COGs. Results Integrating the information in the two databases, we are able to correlate the presence or absence of a given protein in a microbe with its phenotype as measured by certain morphological characteristics or survival in a particular growth media. With a 0.8 correlation score threshold, 66% of the associations found were confirmed by the literature and at a 0.9 correlation threshold, 86% were positively verified. Conclusion Our results suggest possible phenotypic manifestations for proteins biochemically associated with sugar metabolism and electron transport. Moreover, we believe our approach can be extended to linking pathogenic phenotypes with functionally related proteins.

A Dynamic Simulation Model of the Management Accounting Information Systems (MAIS)

Science.gov (United States)

Konstantopoulos, Nikolaos; Bekiaris, Michail G.; Zounta, Stella

2007-12-01

The aim of this paper is to examine the factors which determine the problems and the advantages on the design of management accounting information systems (MAIS). A simulation is carried out with a dynamic model of the MAIS design.

Türk Gemi İnşa Sanayi İşletmelerinde Muhasebe Bilgi Sistemi: Özellikli Muhasebe İşlemleri (Accounting Information System in Turkish Shipbuilding Industry: Special Accounting Applications

Directory of Open Access Journals (Sweden)

Sercan EROL

2011-01-01

Full Text Available This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and foreign exchange return. It contributes to national defense needs as well. The construction of ships, dispensable to the world maritime trade, concerns many industrial fields such as steel, machinery manufacturing, electric-electronics, paint and rubber-plastic industry. The financial information is, by all means, developed through the medium of accounting information system in Turkey's shipbuilding industry which is carried out with 87 business enterprises in the aggregate and the current state of this number consists of 66 active shipyards and 21 ship dismantling institutions. With the assistance of the developments in formation and communication technologies, in our period, information is considered power and well-informed is considered powerful, and thus, the importance of information produced by the accounting information system has been increasing constantly. Within the context of this situation which also applies to the shipbuilding industry, it is becoming extremely important for the information produced by the accounting information system to be full, clear, understandable, timely, accurate, unbiased and reliable.

Plant phenomics and the need for physiological phenotyping across scales to narrow the genotype-to-phenotype knowledge gap

DEFF Research Database (Denmark)

Grosskinsky, Dominik Kilian; Svensgaard, Jesper; Christensen, Svend

2015-01-01

Plants are affected by complex genome×environment×management interactions which determine phenotypic plasticity as a result of the variability of genetic components. Whereas great advances have been made in the cost-efficient and high-throughput analyses of genetic information and non-invasive ph......Plants are affected by complex genome×environment×management interactions which determine phenotypic plasticity as a result of the variability of genetic components. Whereas great advances have been made in the cost-efficient and high-throughput analyses of genetic information and non......-invasive phenotyping, the large-scale analyses of the underlying physiological mechanisms lag behind. The external phenotype is determined by the sum of the complex interactions of metabolic pathways and intracellular regulatory networks that is reflected in an internal, physiological, and biochemical phenotype......, ultimately enabling the in silico assessment of responses under defined environments with advanced crop models. This will allow generation of robust physiological predictors also for complex traits to bridge the knowledge gap between genotype and phenotype for applications in breeding, precision farming...

17 CFR 21.01 - Special calls for information on controlled accounts from futures commission merchants, clearing...

Science.gov (United States)

2010-04-01

... CALLS § 21.01 Special calls for information on controlled accounts from futures commission merchants... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Special calls for information on controlled accounts from futures commission merchants, clearing members and introducing brokers...

Can the Five Factor Model of Personality Account for the Variability of Autism Symptom Expression? Multivariate Approaches to Behavioral Phenotyping in Adult Autism Spectrum Disorder.

Science.gov (United States)

Schwartzman, Benjamin C; Wood, Jeffrey J; Kapp, Steven K

2016-01-01

The present study aimed to: determine the extent to which the five factor model of personality (FFM) accounts for variability in autism spectrum disorder (ASD) symptomatology in adults, examine differences in average FFM personality traits of adults with and without ASD and identify distinct behavioral phenotypes within ASD. Adults (N = 828; nASD = 364) completed an online survey with an autism trait questionnaire and an FFM personality questionnaire. FFM facets accounted for 70 % of variance in autism trait scores. Neuroticism positively correlated with autism symptom severity, while extraversion, openness to experience, agreeableness, and conscientiousness negatively correlated with autism symptom severity. Four FFM subtypes emerged within adults with ASD, with three subtypes characterized by high neuroticism and none characterized by lower-than-average neuroticism.

Size, Book-to-Market Ratio and Relativity of Accounting Information Value: Empirical Research on the Chinese Listed Company

Science.gov (United States)

Yu, Jing; Cheng, Siwei; Xu, Bin

Recently there are many literatures studying the effect of factors such as size or book-market ratio on fluctuation of accounting earnings, stock price or earnings respectively, but so far their affection on accounting information value relativity has been scarcely addressed. This paper presents the detail analyses of their effect of the two factors to the relativity of accounting information value respectively by taking Shanghai and Shenzhen stock markets as sample. And the analyses supports the following two hypotheses, (1) The relativity of accounting information value of big size corporation is more than that of small size corporation. (2) The relativity of accounting information value of low B/M ratio corporation is more than that of low B/M ratio corporation.

RELATION BETWEEN THE MARKET RISK AND THE QUALITY OF ACCOUNTING INFORMATION FOR THE BRAZILIAN FINANCIAL INSTITUTIONS

Directory of Open Access Journals (Sweden)

Fernando Maciel Ramos

2017-12-01

Full Text Available The study aimed to analyze the relationship between the market risk and the quality of accounting information of Brazilian financial institutions. The variables used in the study were: (i volatility of the stock; (ii quality of information accounting index through disclosure; (iii size, profitability and debt. The survey sample consists of 55 organizations belonging to the financial segment of the BM&FBovespa. The results of multiple linear regression analysis demonstrated a significant compared to the proposed model with a power of explanation of 52.10%. The results converged to explain the study's assumption, resulting in a significant negative correlation between volatility and quality of accounting information, as well as volatility and size, and profitability. Starting from the main point, it is concluded that companies with a higher level of disclosure have lower volatility of stock returns, effecting thus cited and presumed importance attached by the market to the accounting information.

Hospital accounting and information systems: a critical assessment.

Science.gov (United States)

Macintosh, N B

1991-01-01

Public sector organisations seem to be caught up in the global wave of 'neo-Thatcherism'. As such, they are being held 'accountable' today by their respective government finance departments for the costs and benefits of the services they provide to the general public. As the public purse tightens, hospitals (and related health service units) more and more compete with other public sector organisations (old-age pensions and services, post-secondary education, day-care centres, port authorities, unemployment insurance, parks and recreation, elite sport programs, aboriginal peoples aid and development, and so on) for a diminishing piece of what seems a smaller and smaller pie. In this 'fight-for-funding', hospitals seem particularly vulnerable. Sky-rocketing costs, public resentment of doctors' high income and a deliberate restriction and limiting of medical school places, among other things, contribute to general public antagonism. The message for hospitals is that cost-effective accountability will loom large when hospitals come begging at the public trough. Even left-wing politicians today seem to be heeding the words of free-market economists like Freedman of Chicago. 'Privatisation' is the constant threat for those deemed inefficient. As a consequence, hospital administrators around the world, caught up in this trend, seem to be stampeding to 'boot-up' some kind of new accounting information system. For example, at my own university hospital (Queen's University, Kingston, Canada), the hospital administrators are in the process of introducing a version of the Johns Hopkins Hospital (Baltimore, Maryland) case-mix-loading cost-accumulation system. In other parts of the world they are known by other fancy names such as 'patient-costing', 'diagnosis-related-groups' (or DRGs). Trendy accounting systems seem to be the order of the day, a sort of panacea for the current plague of problems hospitals face. As the new systems become operational, however, traditional

Challenges of Environmental Management Accounting –- Current Accounting Practices

Directory of Open Access Journals (Sweden)

Prof. Ph.D. Gheorghe Popescu

2008-12-01

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

Redefining Aging in HIV Infection Using Phenotypes.

Science.gov (United States)

Stoff, David M; Goodkin, Karl; Jeste, Dilip; Marquine, Maria

2017-10-01

This article critically reviews the utility of "phenotypes" as behavioral descriptors in aging/HIV research that inform biological underpinnings and treatment development. We adopt a phenotypic redefinition of aging conceptualized within a broader context of HIV infection and of aging. Phenotypes are defined as dimensions of behavior, closely related to fundamental mechanisms, and, thus, may be more informative than chronological age. Primary emphasis in this review is given to comorbid aging and cognitive aging, though other phenotypes (i.e., disability, frailty, accelerated aging, successful aging) are also discussed in relation to comorbid aging and cognitive aging. The main findings that emerged from this review are as follows: (1) the phenotypes, comorbid aging and cognitive aging, are distinct from each other, yet overlapping; (2) associative relationships are the rule in HIV for comorbid and cognitive aging phenotypes; and (3) HIV behavioral interventions for both comorbid aging and cognitive aging have been limited. Three paths for research progress are identified for phenotype-defined aging/HIV research (i.e., clinical and behavioral specification, biological mechanisms, intervention targets), and some important research questions are suggested within each of these research paths.

Using accounting information systems by operations managers in a project company

NARCIS (Netherlands)

Wouters, Marc; van der Veeken, Henk J.M.

2002-01-01

This paper describes the results of a case study that investigated the use of accounting information by operations managers in a road building company. There was considerable preplanning before the execution of project activities, but task uncertainty during execution created the need to take

77 FR 66909 - Notification of Contact Information Change for the Benghazi Accountability Review Board

Science.gov (United States)

2012-11-07

... DEPARTMENT OF STATE [Public Notice 8080] Notification of Contact Information Change for the Benghazi Accountability Review Board SUMMARY: On October 1, 2012, the Department of State announced the formation of the Benghazi Accountability Review Board (ARB) in the Federal Register (FR Doc. 2012-24504...

New approaches towards information materiality in accounting

OpenAIRE

Карзаева, Наталия Николаевна

2015-01-01

A theoretically substantiated method of the calculation of the level of the materiality factor, taking into account the interest of the persons making decision on the basis of financial factors, formulas of the calculations of the crucial level of error, above which the data of the accounting reporting cannot be adopted as reliable and appropriate corrections must be introduced in accounting reporting. The materials on the order of making corrections in accounting records and accounting repor...

GenomeRNAi: a database for cell-based RNAi phenotypes.

Science.gov (United States)

Horn, Thomas; Arziman, Zeynep; Berger, Juerg; Boutros, Michael

2007-01-01

RNA interference (RNAi) has emerged as a powerful tool to generate loss-of-function phenotypes in a variety of organisms. Combined with the sequence information of almost completely annotated genomes, RNAi technologies have opened new avenues to conduct systematic genetic screens for every annotated gene in the genome. As increasing large datasets of RNAi-induced phenotypes become available, an important challenge remains the systematic integration and annotation of functional information. Genome-wide RNAi screens have been performed both in Caenorhabditis elegans and Drosophila for a variety of phenotypes and several RNAi libraries have become available to assess phenotypes for almost every gene in the genome. These screens were performed using different types of assays from visible phenotypes to focused transcriptional readouts and provide a rich data source for functional annotation across different species. The GenomeRNAi database provides access to published RNAi phenotypes obtained from cell-based screens and maps them to their genomic locus, including possible non-specific regions. The database also gives access to sequence information of RNAi probes used in various screens. It can be searched by phenotype, by gene, by RNAi probe or by sequence and is accessible at http://rnai.dkfz.de.

Attributes of the Quality of Accounting Information in Firms that Participate in the Brazilian Stock Market

Directory of Open Access Journals (Sweden)

Sady Mazzioni

2016-09-01

Full Text Available The objective of this study is to analyze the quality of accounting information in companies participating in the Brazilian stock market. The sample studied consists of 101 non-financial companies listed on the BM&FBovespa, from 2003 to 2014. The study is descriptive, using documentary research and quantitative analysis. Based on the individual calculation of the attributes of persistence, predictability and profit smoothing for each company, we developed a ranking of the quality of accounting information using the multi-criteria analysis method TOPSIS and entropy. Then the determinants of company positioning in the ranking of accounting information quality were analyzed using the t test for means and multivariate linear regression. By separating the companies into two groups, the business characteristics of sales growth, level of corporate governance, return on assets and issuance of ADRs presented means with statistically significant differences. However, in explaining the positioning of companies in the ranking of quality of accounting information, only sales growth showed a statistically significant negative relationship, confirming existing empirical evidence that companies with high growth have lower persistence of profits.

Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

Science.gov (United States)

Gingold, William

The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

Clustering high-dimensional mixed data to uncover sub-phenotypes: joint analysis of phenotypic and genotypic data.

Science.gov (United States)

McParland, D; Phillips, C M; Brennan, L; Roche, H M; Gormley, I C

2017-12-10

The LIPGENE-SU.VI.MAX study, like many others, recorded high-dimensional continuous phenotypic data and categorical genotypic data. LIPGENE-SU.VI.MAX focuses on the need to account for both phenotypic and genetic factors when studying the metabolic syndrome (MetS), a complex disorder that can lead to higher risk of type 2 diabetes and cardiovascular disease. Interest lies in clustering the LIPGENE-SU.VI.MAX participants into homogeneous groups or sub-phenotypes, by jointly considering their phenotypic and genotypic data, and in determining which variables are discriminatory. A novel latent variable model that elegantly accommodates high dimensional, mixed data is developed to cluster LIPGENE-SU.VI.MAX participants using a Bayesian finite mixture model. A computationally efficient variable selection algorithm is incorporated, estimation is via a Gibbs sampling algorithm and an approximate BIC-MCMC criterion is developed to select the optimal model. Two clusters or sub-phenotypes ('healthy' and 'at risk') are uncovered. A small subset of variables is deemed discriminatory, which notably includes phenotypic and genotypic variables, highlighting the need to jointly consider both factors. Further, 7 years after the LIPGENE-SU.VI.MAX data were collected, participants underwent further analysis to diagnose presence or absence of the MetS. The two uncovered sub-phenotypes strongly correspond to the 7-year follow-up disease classification, highlighting the role of phenotypic and genotypic factors in the MetS and emphasising the potential utility of the clustering approach in early screening. Additionally, the ability of the proposed approach to define the uncertainty in sub-phenotype membership at the participant level is synonymous with the concepts of precision medicine and nutrition. Copyright © 2017 John Wiley & Sons, Ltd. Copyright © 2017 John Wiley & Sons, Ltd.

ACCOUNTANCY REFLECTION OF ENVIRONMENT INFORMATION REGARDING THE ENERGY SECTOR

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Lucean MIHALCEA

2014-06-01

Full Text Available Natural resources, especially energetical ones, have continuously influenced the evolution of human society, including the economical developement, and so the problem of their deficiency and their limited character is a problem of major interest for the human kind in their quest to find the balance betwen the need of economical expansion and the environment protection. The purpose of this paper work is to show the importancy of energy eficiency by asuming two main action directions: to encrease the quantity of renewable energy and to emprove the energetical efficiency. After the researches we made, we brought in attention the main mechanisms used in the insurance of sustainability security and competitiveness of the energy sector. These practices the objectives of the sustainable development principle, exemplified from accountancy point of view through a new instrument in the economical theory: environmental accountancy which ensures the background regarding the recognition, evaluation and presentation of environment information.

75 FR 23214 - HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic...

Science.gov (United States)

2010-05-03

...-AB62 HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic... disclosures, the administrative burden on covered entities and business associates of accounting for such...: HITECH Accounting of Disclosures, Hubert H. Humphrey Building, Room 509F, 200 Independence Avenue, SW...

IFRS, synchronicity, and financial crisis: the dynamics of accounting information for the Brazilian capital market

Directory of Open Access Journals (Sweden)

Bruno Figlioli

2017-07-01

Full Text Available ABSTRACT This study aims is to investigate the synchronicity levels of shares traded on the spot market of the São Paulo Stock, Commodities , and Futures Exchange (BM&FBOVESPA in relation to the accounting convergence process towards International Financial Reporting Standards (IFRS in Brazil. The term synchronicity refers to the amount that company-specific information and market information are reflected in stock prices. The more share prices reflect company-specific information rather than market information, the greater the informational content of these prices will be in terms of representing the economic value of a particular company. For this investigation, information on companies and shares from 2005 to 2015 was collected, excluding the financial sector. The data were analyzed using cross-sectional and panel regressions. The results indicate a reduction in the synchronicity levels of stocks in the period of full adoption of IFRS in Brazil from 2010 onwards. From 2008 to 2009, which includes the partial adoption of IFRS in Brazil, statistically significant results were not found for the synchronicity levels of shares. However, for times of financial crisis, evidence was found of a reduction in the relevance of accounting information even with the adoption of international accounting standards. The results obtained for the Brazilian context do not support the idea that the adoption of IFRS necessarily causes an increase in the informational content of financial statements and that relevant information is consequently reflected in stock prices.

Book value, earnings, dividends, and audit quality on the value relevance of accounting information among Nigerian listed firms

Directory of Open Access Journals (Sweden)

Muhammad Yusuf Alkali

2018-04-01

Full Text Available The objective of this paper is to determine the effect of International Financial Reporting Standards (IFRS as a new accounting reporting among Nigerian listed firms. This study uses book value, earnings and dividends to fill in the gap using a sample of 126 Nigerian listed firms in the stock market from 2009 to 2013 (pre and Post-IFRS adoption. Data was collected from Thompson Reuters, Bank scope DataStreams and annual reports. The study adopted Ohlson (1995 [Ohlson, J. (1995. Earnings, book-value, and dividends in equity valuation. Contemporary Accounting Research, 11(2, 661–687.] price model that has been frequently used in determining the quality of accounting information studies. The study finds that combined book value, earnings and dividends do not provide statistical significance effects on IFRS after adoption on the quality of accounting information. This could be possible, as dividends do not provide a significant effect in the presence of earnings. Furthermore, the audit big 4 quality provided an effect on the quality of accounting information because of IFRS adoption. Therefore, findings of this study provide additional literature on the decreasing quality of accounting information in an emerging market setting like Nigeria. The study implication is to the policy makers, regulators, and government that accounting information do not provide value relevance among Nigerian listed firms after IFRS adoption.

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.

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.

17 CFR 240.13f-1 - Reporting by institutional investment managers of information with respect to accounts over which...

Science.gov (United States)

2010-04-01

... investment managers of information with respect to accounts over which they exercise investment discretion... of information with respect to accounts over which they exercise investment discretion. (a)(1) Every institutional investment manager which exercises investment discretion with respect to accounts holding section...

The control gap : the role of budgets, accounting information and (non-) decisions in hospital settings

OpenAIRE

Nyland, Kari; Pettersen, Inger Johanne

2004-01-01

This paper investigates the link between budgets, accounting information and the decisionmaking processes at both strategic and operational levels in a large Norwegian hospital, as this hospital now is facing the New Public Management reforms which are introduced in Norway. The study has examined the use of budget and accounting information in the management control process. The empirical data are based on interviews with key actors in the decision-making process at all management levels in t...

77 FR 39341 - Proposed Information Collection (Annual-Final Report and Account) Activity: Comment Request

Science.gov (United States)

2012-07-02

... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0017] Proposed Information Collection (Annual-Final Report and Account) Activity: Comment Request AGENCY: Veterans Benefits Administration, Department... of certain information by the agency. Under the Paperwork Reduction Act (PRA) of 1995, Federal...

Your gain my pain? The effects of accounting information in uncertain negotiations

NARCIS (Netherlands)

Essa, Samy A.G.; Dekker, Henri C.; Groot, Tom L.C.M.

2018-01-01

Prior studies on buyer-supplier negotiations show that refined accounting information can enhance negotiation processes and outcomes. We extend these studies by considering the influence of payoff uncertainty, which is commonly present in negotiations. Payoff uncertainty can increase friction

DEVELOPMENT OF DECISION MAKING BY MANAGERS WITH FINANCIAL AND ACCOUNTING INFORMATION

Directory of Open Access Journals (Sweden)

Boghean Florin

2014-07-01

Full Text Available The quality conditioning of an accountant's job corresponds thus with the competitive level in the company. The operationalization of the used specialty language, on the one hand and on the other hand the efficient management of the financial situation acquire a significant role regarding a strategic partnership at the micro and macroeconomic level in business as long as the managerial structures of understanding the economic reality are put in correlation with the accountant's socio-professional training in the firm/concern. Even if the professional accountant is paid by a determined client, which is the final beneficiary of the development service or audit financial statements, the information drawn from these financial statements are used by those who form the public. In this way, the accounting profession is distinguished from the other profession by accepting its responsibility to the public. There are numerous studies on an international level, dealing with various methods of improving the decision making process. The most competitive multinational companies have already considered the opportunities favored by financial adjustments, directed at streamlining the accounting functions and they have also trained professionals in the field of accounting that would successfully perform as business partners, thus assisting the decision making process within the organization. The financial adjustments have become essential for many companies that have thus gained a significant competitive advantage. The plan for improving the efficiency of the financial function is very clear, but the training of the business partners who would provide assistance in making decisions still remains a challenge. The economic perspective on the account reality highlights a pragmatic materialization, at the company’s level, of some specific skills designed to support the important role that the financial situations have. So, the individual significations of the

Information Trading by Corporate Insiders Based on Accounting Accruals - Forecasting Economic Performance

NARCIS (Netherlands)

Hodgson, A.; van Praag, B.

2006-01-01

In this paper, we test whether directors’ (corporate insiders) trading in Australia, based on accounting accruals, provides incremental information in forecasting a firm's economic performance. We determine that directors’ trading on negative accruals in larger firms has greater forecasting content

Harnessing Technology for School Accountability: A Case Study of Implementing a Management Information System

Science.gov (United States)

Enomoto, Ernestine K.; Conley, Sharon

2007-01-01

Schools employ educational technology to comply with pressures for greater accountability and efficiency in conducting operations. Specifically, schools use "management information systems" designed to automate data collection of student attendance, grades, test scores, and so on. These management information systems (MIS) employed…

Worm Phenotype Ontology: Integrating phenotype data within and beyond the C. elegans community

Directory of Open Access Journals (Sweden)

Yook Karen

2011-01-01

Full Text Available Abstract Background Caenorhabditis elegans gene-based phenotype information dates back to the 1970's, beginning with Sydney Brenner and the characterization of behavioral and morphological mutant alleles via classical genetics in order to understand nervous system function. Since then C. elegans has become an important genetic model system for the study of basic biological and biomedical principles, largely through the use of phenotype analysis. Because of the growth of C. elegans as a genetically tractable model organism and the development of large-scale analyses, there has been a significant increase of phenotype data that needs to be managed and made accessible to the research community. To do so, a standardized vocabulary is necessary to integrate phenotype data from diverse sources, permit integration with other data types and render the data in a computable form. Results We describe a hierarchically structured, controlled vocabulary of terms that can be used to standardize phenotype descriptions in C. elegans, namely the Worm Phenotype Ontology (WPO. The WPO is currently comprised of 1,880 phenotype terms, 74% of which have been used in the annotation of phenotypes associated with greater than 18,000 C. elegans genes. The scope of the WPO is not exclusively limited to C. elegans biology, rather it is devised to also incorporate phenotypes observed in related nematode species. We have enriched the value of the WPO by integrating it with other ontologies, thereby increasing the accessibility of worm phenotypes to non-nematode biologists. We are actively developing the WPO to continue to fulfill the evolving needs of the scientific community and hope to engage researchers in this crucial endeavor. Conclusions We provide a phenotype ontology (WPO that will help to facilitate data retrieval, and cross-species comparisons within the nematode community. In the larger scientific community, the WPO will permit data integration, and

A design methodology for materials control and accounting information systems

International Nuclear Information System (INIS)

Helman, P.; Strittmatter, R.B.

1987-01-01

Modern approaches to nuclear materials safeguards have significantly increased the data processing needs of safeguards information systems. Implementing these approaches will require developing efficient, cost-effective designs. Guided by database design research, we are developing a design methodology for distributed materials control and accounting (MCandA) information systems. The methodology considers four design parameters: network topology, allocation of data to nodes, high-level global processing strategy, and local file structures to optimize system performance. Characteristics of system performance that are optimized are response time for an operation, timeliness of data, validity of data, and reliability. The ultimate goal of the research is to develop a comprehensive computerized design tool specifically tailored to the design of MCandA systems

Improvement of the Accounting System at an Enterprise with the aim of Information Support of the Strategic Analysis

Directory of Open Access Journals (Sweden)

Feofanova Iryna V.

2013-11-01

Full Text Available The goal of the article is identification of directions of improvement of the accounting system at an enterprise for ensuring procedures of strategic analysis of trustworthy information. Historical (for the study of conditions of appearance and development of the strategic analysis and logical (for identification of directions of improvement of accounting methods were used during the study. The article establishes that the modern conditions require a system of indicators that is based both on financial and non-financial information. In order to conduct the strategic analysis it is necessary to expand the volume of information, which characterises such resources of an enterprise as scientific research and developments, personnel and quality of products (services. The article selects indicators of innovation activity costs and personnel training costs, accounting of which is not sufficiently regulated, among indicators that provides such information. It offers, in order to ensure information requirements of analysts, to improve accounting by the following directions: identification of the nature and volume of information required for enterprise managers; formation of the system of accounting at the place of appearance of expenses and responsibility centres; identification and accounting of income or other results received by the enterprise due to personnel advanced training, research and developments and innovation introduction costs. The article offers a form for calculating savings in the result of reduction of costs obtained due to provision of governmental privileges to enterprises that introduce innovations and deal with personnel training.

The Extent of the Application of the Commercial Banks in Aqaba for Modern Methods of Accounting Information Systems

OpenAIRE

Muhannad Akram Meqbel Ahmad; Ashraf Mohammad Salem Alrjoub

2014-01-01

This study tests the head of departments’ perception towards the relationship between applying accounting information systems and production activities. The results show a positive significant relationship between AIS and production activities (i.e. production design, production planning and control, production operation and cost accounting).This study recommends that using modern methods to develop the skills of the interaction between the users of accounting information systems and between ...

Recommendations for an Executive Information System (EIS) for the NASA Accounting and Financial Information System (NAFIS)

Science.gov (United States)

Goss, Ernest Preston

1991-01-01

The objectives were to: (1) survey state-of-the-art computing architectures, tools, and technologies for implementing an Executive Information System (EIS); (2) review MSFC capabilities and efforts in developing an EIS for Shuttle Projects Office and the Payloads Project Office; (3) review management reporting requirements for the NASA Accounting and Financial Information System (NAFIS) Project in the areas of cost, schedule, and technical performance, and insure that the EIS fully supports these requirements; and (4) develop and implement a pilot concept for a NAFIS EIS. A summary of the findings of this work is presented.

Effects of Information Access Cost and Accountability on Medical Residents' Information Retrieval Strategy and Performance During Prehandover Preparation: Evidence From Interview and Simulation Study.

Science.gov (United States)

Yang, X Jessie; Wickens, Christopher D; Park, Taezoon; Fong, Liesel; Siah, Kewin T H

2015-12-01

We aimed to examine the effects of information access cost and accountability on medical residents' information retrieval strategy and performance during prehandover preparation. Prior studies observing doctors' prehandover practices witnessed the use of memory-intensive strategies when retrieving patient information. These strategies impose potential threats to patient safety as human memory is prone to errors. Of interest in this work are the underlying determinants of information retrieval strategy and the potential impacts on medical residents' information preparation performance. A two-step research approach was adopted, consisting of semistructured interviews with 21 medical residents and a simulation-based experiment with 32 medical residents. The semistructured interviews revealed that a substantial portion of medical residents (38%) relied largely on memory for preparing handover information. The simulation-based experiment showed that higher information access cost reduced information access attempts and access duration on patient documents and harmed information preparation performance. Higher accountability led to marginally longer access to patient documents. It is important to understand the underlying determinants of medical residents' information retrieval strategy and performance during prehandover preparation. We noted the criticality of easy access to patient documents in prehandover preparation. In addition, accountability marginally influenced medical residents' information retrieval strategy. Findings from this research suggested that the cost of accessing information sources should be minimized in developing handover preparation tools. © 2015, Human Factors and Ergonomics Society.

Pengaruh Strategic Leadership pada Organizational Learning melalui Accounting Information System pada Perusahaan Non Manufaktur di Surabaya

OpenAIRE

Halim, Yessica Mardiana

2015-01-01

The purpose of this research was to identify the influence of Strategic Leadership Toward Organizational Learning with Accounting Information System as the mediating variable of Non Manufacturing Firms in Surabaya. The variables were: Strategic Leadership, Organization Learning, and Accounting Information System. The number of samples were 95 respondents. The data analysis technique used was Partial Least Square. The data then analyzed by SmartPLS software application. This research showed t...

IS IT IMPORTANT THE ACCOUNTING MODEL USED BY THE ECONOMIC ENTITY IN MAKING DECISIONS BY THE USERS OF THE INFORMATION? POINTS OF VIEW.

Directory of Open Access Journals (Sweden)

Luminita Rus

2014-07-01

Full Text Available Nowadays it is vital to stay informed. But why is the information so important? The following will present the role and the importance of accounting information in decision-making regarding economic entity. Is accounting information a want or a need? Can accounting information be interpreted correctly indifferent of the accounting model used? Decisions made by the consumers of accounting information would be the same in terms of using the "cash" or "accrual" method? Based on these questions, this paper presents data as a whole for everyone and from where each consumer of information can extract only the part that they are interested in and which is useful for them. This paper follows the interests of users of accounting information regarding the interest, the need for information and the decisions they may take as a result of the information received, and also of the accounting model used by the entity from which the information is expected. This paper does not include all users of the accounting information that have interest in the economic entity, nor does it take into account all the information that are affected by the use of a model of accounting or the other one of the economic entity, but we can conclude that there are situations in which users ' decisions are influenced by the accounting model used, and others where there is no influence. We can't rule on any model to be the best; it is good that provides useful information showing the true reality of the economic entity.

The capitalization of the accounting information in the process of stocks analyse

OpenAIRE

ciumag, anca

2009-01-01

The information is justifying its importance by the fact that its detailed aspects which contains can lead to signified economies and to the fusion of the stocking operations and procedures, when it is used the elaboration of decisions. The most complex structure, as data basis offered to the economic analysts, is represented by the accounting whose ability of coverage of the economic phenomena and processes, as well as of the patrimony existence in analytical and synthetic information, ...

Digestive Phenotypic Flexibility in Post-Metamorphic Amphibians: Studies on a Model Organism

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DANIEL E NAYA

2004-01-01

Full Text Available Studies of phenotypic flexibility are central to the understanding of evolutionary and comparative physiology. Research conducted on many vertebrate species has shown that the digestive system is highly responsive and sensitive to environmental cues. However, amphibians, which are a standard and classic model organism for the study of many physiological processes, have been poorly considered in the study of ecological consequences on digestive flexibility. Here we review and analyze the current information on this topic for amphibians. We identify three major bodies of empirical evidence: a seasonal changes in gut development, b lack of dietary modulation of gut attributes in adult individuals, c a relationship between feeding habits and the magnitude of digestive performance regulation. Once the natural history characteristics of the species under study are taken into account, all the evidence is in full agreement with the predictions of digestive theory. We propose that evolutionary and comparative physiology could benefit greatly from the study of phenotypic flexibility in amphibians

Individualized Hydrocodone Therapy Based on Phenotype, Pharmacogenetics, and Pharmacokinetic Dosing.

Science.gov (United States)

Linares, Oscar A; Fudin, Jeffrey; Daly, Annemarie L; Boston, Raymond C

2015-12-01

(1) To quantify hydrocodone (HC) and hydromorphone (HM) metabolite pharmacokinetics with pharmacogenetics in CYP2D6 ultra-rapid metabolizer (UM), extensive metabolizer (EM), and poor metabolizer (PM) metabolizer phenotypes. (2) To develop an HC phenotype-specific dosing strategy for HC that accounts for HM production using clinical pharmacokinetics integrated with pharmacogenetics for patient safety. In silico clinical trial simulation. Healthy white men and women without comorbidities or history of opioid, or any other drug or nutraceutical use, age 26.3±5.7 years (mean±SD; range, 19 to 36 y) and weight 71.9±16.8 kg (range, 50 to 108 kg). CYP2D6 phenotype-specific HC clinical pharmacokinetic parameter estimates and phenotype-specific percentages of HM formed from HC. PMs had lower indices of HC disposition compared with UMs and EMs. Clearance was reduced by nearly 60% and the t1/2 was increased by about 68% compared with EMs. The canonical order for HC clearance was UM>EM>PM. HC elimination mainly by the liver, represented by ke, was reduced about 70% in PM. However, HC's apparent Vd was not significantly different among UMs, EMs, and PM. The canonical order of predicted plasma HM concentrations was UM>EM>PM. For each of the CYP2D6 phenotypes, the mean predicted HM levels were within HM's therapeutic range, which indicates HC has significant phenotype-dependent pro-drug effects. Our results demonstrate that pharmacogenetics afford clinicians an opportunity to individualize HC dosing, while adding enhanced opportunity to account for its conversion to HM in the body.

A fundamentalist perspective on accounting and implications for accounting research

Institute of Scientific and Technical Information of China (English)

Guohua; Jiang; Stephen; Penman

2013-01-01

This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the "qualitative characteristics" in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve "recognition"and "measurement" issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.

Towards a reference ontology of complex economic exchanges for Accounting Information Systems

NARCIS (Netherlands)

Blums, Ivar; Weigand, Hans; Matthes, Flores; Mendling, Jan; Rinderle-Ma, Stefanie

Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. The Unified Foundational Ontology (UFO) and its Services sub- ontology (UFO-S) are regarded as grounding the engineering of a reference ontology for AIS. The

17 CFR 21.02 - Special calls for information on open contracts in accounts carried or introduced by futures...

Science.gov (United States)

2010-04-01

... furnish to the Commission the following information concerning accounts of traders owning or controlling... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Special calls for information on open contracts in accounts carried or introduced by futures commission merchants, clearing members...

Developing Accounting Information System Course Content for Iraqi Higher Education Institution: An Instrument Design

Directory of Open Access Journals (Sweden)

Naseem Yousif Hanna Lallo

2013-07-01

Full Text Available In ensuring that competent graduates are produced in the universities, the course used embedding knowledge in the students, mindsets needs to be effective. However, the unusual circumstances that happened in Iraq were affected on a universities course. The revolution in information technology (IT affects most of our activations. As a result, it is important to consider the impact of IT on accounting careers. Developing accenting information system course content can generate an accountant who is armed with the knowledge and skills before entering accounting job. Also the development process required instructors have characteristics that make the integrating process of IT knowledge components in AIS course content more smoothly. Iraq is the country facing many difficulties that makes its higher education institutions (HEIs suffered from un updated learning environment and technological backwardness. This causes a low level of accounting graduates’ knowledge and in turn leads to led to consider the Iraqi accountant incapable of working with international organizations and companies or conducting was it professionally. The aim of this paper is to explain the role of IT knowledge elements in developing AIS course content in Iraqi HEIs with considering the moderate effect of the instructors’ characteristics. Furthermore, this paper discusses the development and validation of the quantitative instrument (questionnaire for IT knowledge elements in Iraqi HEIs. Moreover, the reliability of the constructs is also discussed.

LIABILITY TO SUPPLIERS REPORTING STANDARDIZATION - QUALITY GROWTH FACTOR OF ACCOUNT INFORMATION

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Ivan Raluca

2010-07-01

Full Text Available Under no.11 position paper "Economic and Monetary Union", Romania took responsibility of reporting according to European System of Accounts - ESA 95. Public Institution classification is necessary to delineate the perimeter of general government (S.13, subdividing it into sub-sectors and to define how to consolidate their financial statements. To fulfill this research we used methods of documentary research, observation, analysis and empirical observation. Through the specific procedure of documents observation performed we accomplish delineating the problem in the general context. The empirical experiments produced practical data. The purpose of this study considered the practical applicability of a solution in offering a model of reporting that lead to increased correctness, forwardness, quality, of accounting information provided to their users.

PhenoTips: patient phenotyping software for clinical and research use.

Science.gov (United States)

Girdea, Marta; Dumitriu, Sergiu; Fiume, Marc; Bowdin, Sarah; Boycott, Kym M; Chénier, Sébastien; Chitayat, David; Faghfoury, Hanna; Meyn, M Stephen; Ray, Peter N; So, Joyce; Stavropoulos, Dimitri J; Brudno, Michael

2013-08-01

We have developed PhenoTips: open source software for collecting and analyzing phenotypic information for patients with genetic disorders. Our software combines an easy-to-use interface, compatible with any device that runs a Web browser, with a standardized database back end. The PhenoTips' user interface closely mirrors clinician workflows so as to facilitate the recording of observations made during the patient encounter. Collected data include demographics, medical history, family history, physical and laboratory measurements, physical findings, and additional notes. Phenotypic information is represented using the Human Phenotype Ontology; however, the complexity of the ontology is hidden behind a user interface, which combines simple selection of common phenotypes with error-tolerant, predictive search of the entire ontology. PhenoTips supports accurate diagnosis by analyzing the entered data, then suggesting additional clinical investigations and providing Online Mendelian Inheritance in Man (OMIM) links to likely disorders. By collecting, classifying, and analyzing phenotypic information during the patient encounter, PhenoTips allows for streamlining of clinic workflow, efficient data entry, improved diagnosis, standardization of collected patient phenotypes, and sharing of anonymized patient phenotype data for the study of rare disorders. Our source code and a demo version of PhenoTips are available at http://phenotips.org. © 2013 WILEY PERIODICALS, INC.

The Influence of Company Size on Accounting Information: Evidence in Large Caps and Small Caps Companies Listed on BM&FBovespa

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Karen Yukari Yokoyama

2015-09-01

Full Text Available In this study, the relation between accounting information aspects and the capitalization level o companies listed on the São Paulo Stock Exchange was investigated, classified as Large Caps or Small Caps, companies with larger and smaller capitalization, respectively, between 2010 and 2012. Three accounting information measures were addressed: informativeness, conservatism and relevance, through the application of Easton and Harris’ (1991 models of earnings informativeness, Basu’s (1997 model of conditional conservatism and the value relevance model, based on Ohlson (1995. The results appointed that, although the Large Caps present a higher level of conservatism, their accounting figures were less informative and more relevant when compared to the Large Caps companies. Due to the greater production of private information (predisclosure surrounding larger companies, the market would tend to respond less strongly or surprised to the publication of these companies’ accounting information, while the lack of anticipated information would make the effect of disclosing these figures more preponderant for the Small Caps companies.

PhenoTips: Patient Phenotyping Software for Clinical and Research Use.

OpenAIRE

Girdea, Marta; Dumitriu, Sergiu; Fiume, Marc; Buske, Orion; Bowdin, Sarah; Boycott, Kym M.; Chénier, Sébastien; Chitayat, David; Faghfoury, Hanna; Meyn, Stephen; Ray, Peter N.; So, Joyce; Stavropoulos, Dimitri J.; Brudno, Michael

2014-01-01

We have developed PhenoTips, a deep phenotyping tool and database, specifically designed for phenotyping patients with genetic disorders. Our tool closely mirrors clinician workflows so as to facilitate the recording of observations made during the patient encounter. Phenotypic information is represented using the Human Phenotype Ontology; however, the complexity of the ontology is hidden behind a user interface, which combines simple selection of common phenotypes with error-tolerant, predic...

25 CFR 115.802 - May a tribe make a request to OTFM to receive information about its trust account more frequently?

Science.gov (United States)

2010-04-01

... § 115.802 May a tribe make a request to OTFM to receive information about its trust account more frequently? Yes, a tribe may contact OTFM at any time to: (a) Request information about account transactions and balances; (b) Make arrangements to access account information electronically; or (c) Receive a...

The Need to Adapt to New Financial Accounting Technologies Information in the Context of Global Economic Crisis

Directory of Open Access Journals (Sweden)

Enrique BONSON-PONTE

2010-12-01

Full Text Available Today, accounting is a necessity and not a desire. Concerns for the improvement of accounting practices are necessary, especially in Romania, where these activities are strengthened with the progress of the Romanian economy integration into the structures of the European Union. This paper carried an objective analysis of how the web report is now being made by financial and accounting information, presents the disadvantages of this approach to reporting introduced, but the potential benefits that could be created by the rapid adoption of international standards for reporting financial information website, too. At the same time, the paper tries to create new opportunities as soon as possible regarding the adoption of intelligent technologies, which, coupled with language Web reporting financial information.

A case of conflicting norms? Mobilizing and accountability information in newspaper coverage of the autism-vaccine controversy.

Science.gov (United States)

Clarke, Christopher E

2011-09-01

When reporting health risks, the news media are often criticized for omitting "mobilizing" information that allows readers to act on existing attitudes. Using American and British newspaper coverage of the autism-vaccine controversy as a case study, this article takes a "behind the scenes" look at normative pressures that may influence whether such information appears in coverage. In particular, can holding health officials accountable for their actions potentially "crowd out" mobilizing information? A content analysis suggests that mobilizing information (at least one of four examples) was present in only 16% of articles, compared to 38% that mentioned accountability messages (at least one of two examples). US newspapers were significantly more likely to mention at least one mobilization example. Finally, although only 11% discussed both, articles were more likely to discuss certain mobilizing and accountability examples together. Implications for journalism ethics and vaccine risk communication are discussed.

Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry

OpenAIRE

Karl A. Muller, III; Edward J. Riedl; Thorsten Sellhorn

2011-01-01

We examine the effects of mandating the provision of fair value information for long-lived tangible assets on firms' information asymmetry. Specifically, we investigate whether European real estate firms' compulsory adoption of International Accounting Standard 40 (IAS 40; Investment Property), which mandated the provision of investment property fair values in 2005, resulted in reduced information asymmetry across market participants. Using as a control group firms that voluntarily provided t...

77 FR 56714 - Agency Information Collection (Annual-Final Report and Account) Activities Under OMB Review

Science.gov (United States)

2012-09-13

... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0017] Agency Information Collection (Annual-Final Report and Account) Activities Under OMB Review AGENCY: Veterans Benefits Administration...), Department of Veterans Affairs, will submit the collection of information abstracted below to the Office of...

The Role of Information Systems and Technology Competencies for Accounting Education from the Gender Perspective

Directory of Open Access Journals (Sweden)

Liege Moraes do Carmo

2015-12-01

Full Text Available This study aims to examine the importance of obtaining skills in Information Systems (IS and Information Technology (IT for undergraduate students in Accounting from the gender perspective. The sample consisted of undergraduate students in Accounting of six Higher Education Institutions (HEIs located in the state of Rio de Janeiro, divided by gender (male and female. The data collection instrument chosen was the questionnaire, which was distributed between November and December 2014 and was based on the Model Accounting Curriculum Revised (MACR proposed for accountants UN / UNCTAD / ISAR. The data were analyzed using descriptive statistics and the Mann-Whitney test. It has been found that the students from the HEIs surveyed realize the high importance that the possession of skills related to SI and IT has to his academic training regardless of gender issues. In contrast, it appears that female respondents attributed higher levels of importance to obtain knowledge about communications softwares and about softwares that are for generally use while the males turn to more specific softwares applied to business solutions.

ORGANIZING OF MANAGERIAL ACCOUNTING IN THE FORMING OF INFORMATION BASE OF BUILDING ENTERPRISES PROVIDING DEVELOPMENT

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Nadiia Pylypiv

2017-03-01

Full Text Available This article explores the impact of organization of managerial accounting on formation of informational base on the local (level of the individual enterprise, regional, disciplinary and national levels in the context of providing stable economic development for building enterprises. Based on our findings, we built a cognitive map of such an influence, which shows itself through different spheres, such as: economic, ecological and social, and will enjoy informational requests of management for improving of effectiveness of management system of such kind of  enterprises. Keywords: managerial accounting, organization, provision, stable economic development, building enterprises

Translation of Genotype to Phenotype by a Hierarchy of Cell Subsystems

OpenAIRE

Yu, Michael Ku; Kramer, Michael; Dutkowski, Janusz; Srivas, Rohith; Licon, Katherine; Kreisberg, Jason F.; Ng, Cherie T.; Krogan, Nevan; Sharan, Roded; Ideker, Trey

2016-01-01

Summary Accurately translating genotype to phenotype requires accounting for the functional impact of genetic variation at many biological scales. Here we present a strategy for genotype-phenotype reasoning based on existing knowledge of cellular subsystems. These subsystems and their hierarchical organization are defined by the Gene Ontology or a complementary ontology inferred directly from previously published datasets. Guided by the ontology?s hierarchical structure, we organize genotype ...

The Role of Ontologies for Designing Accounting Information Systems

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Gheorghe NEGOESCU

2010-08-01

Full Text Available The accounting ontologies were conceptualized as a framework for building accounting information systems in a shared data environment, within enterprises or between different enterprises. The model’s base feature was an object pattern consisting of two mirror-image that represented conceptual the input and output components of a business process. The REA acronym derives from that pattern’s structure, whichconsisted of economic resources, economic events, and economic agents. The REA model was proposed as a means for an organization to capture the signification of economic exchanges between two business partners. The REA ontology provides an alternative for modelling an enterprise’s economic resources, economic events, economic agents, andtheir relationships. Resources are considerate organization assets that are able to generate revenue for implicated parties. Events provide a source of detailed data in this approach. Agents participate in events and can affect some resources. They can be anindividual or organization inside or outside the organization that is capable of controlling economic resources and interacting with other agents. The objective of this work is to offer an understandable of this framework and to explain how this model can help us via the identification of the afferent concepts.

Accounting for Occurrences: A New View of the Use of Contingency Information in Causal Judgment

Science.gov (United States)

White, Peter A.

2008-01-01

When people make causal judgments from contingency information, a principal aim is to account for occurrences of the outcome. When 2 causes are under consideration, the capacity of either to account for occurrences is judged from how likely the cause is to be present when the outcome occurs and from the rate at which the outcome occurs when that…

Factors influencing the alignment of accounting information systems of accepted manufacturing firms in Tehran Stock Exchange

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Fazel Tamoradi

2014-03-01

Full Text Available The primary objective of this paper is to detect factors influencing the alignment of accounting information systems for firms in manufacturing sector listed on Tehran Stock Exchange. The concept of alignment has been investigated for many years, and strategic alignment plays essential role in increasing company performance. This paper investigates different levels of alignment and studies the factors, which influence alignment. More specifically, the work concentrates on the alignment between the requirements for accounting information (AIS requirements and the capacity of accounting systems (AIS capacity to build the information, in the specific context of manufacturing in Iran. The research sample consists of 216 companies over the period 2011-2007. The fit between these two sets was explored based on the moderation method and evidences indicate that AIS alignment in some firms was high. In addition, the relationship between the dependent variable and independent variables through multiple regressions yields a positive relationship between these variables.

Analysis of Factors Affect to Organizational Performance In Using Accounting Information Systems Through Users Satisfaction and Integration Information Systems

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Anton Arisman

2017-09-01

Full Text Available The aim of this research is to investigate the factors affecting organizational performance in using accounting information system through users satisfaction and integration information systems. The research respondents were 447 companies that listed in Indonesian Stock Exchange. The data are gathered through consensus method and in total there are 176 responses with complete data. Structural Equation Model (SEM is used in analyzing the data and system theory is utilized in this research. The result shows that knowledge management systems and management control system have significant influence on users satisfaction and integration information systems.  Integration information system and users satisfaction has positive significant on organizational performance.

10 CFR 76.111 - Physical security, material control and accounting, and protection of certain information.

Science.gov (United States)

2010-01-01

... significance (Category III), and for protection of Restricted Data, National Security Information, Safeguards... 10 Energy 2 2010-01-01 2010-01-01 false Physical security, material control and accounting, and protection of certain information. 76.111 Section 76.111 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED...

ACCOUNTING INFORMATION – A BASIS FOR ACHIEVING THE DECISION FOR THE REALIZATION OF PUBLIC INVESTMENT PROJECT

Directory of Open Access Journals (Sweden)

2012-12-01

Full Text Available Accounting information plays a key role in the foundation process of public sector decisions. Financing budget deficits, treasury risk identification (availability risk, formation of tax claims, foundation of financial sustainability for public investment projects are just some examples of using accounting information in decision-making process of credit accountant. How can we use and process accounting information in the foundation of public investment projects? We will try to answer this question in the content of this paper. The revenues and expenses, as accounting information, are necessary for determining the actual financial net value and/or the actual economic net value. These indicators have decisive information power in accepting and / or rejecting public investment projects. In the current economic context, the importance of investments is major for at least three reasons: the first one is a highly circulated reason in the last 20 years: the increase of technology, the alignment of the technology used in the alignment of competitors from the European market and even worldwide; the second reason is linked to the support of economic growth in crisis conditions through a policy of major investments especially in the infrastructure sector; the third reason, which derives from the second one, is that of post-accession grant funds available for investment both in private and public sectors. The importance given to public investments is also revealed by the authorities' approach to establishing key areas of interventions under grant programs (with programs designed to both public and private environment designed exclusively to carry out public investment programs (for example the POS Transport. In this context, the present research is intended to be a documentary of the role that accounting information plays in decision-making process that precedes the development of an investment, especially as most major investments are made in the public

Integrated Approach Model of Risk, Control and Auditing of Accounting Information Systems

Directory of Open Access Journals (Sweden)

Claudiu BRANDAS

2013-01-01

Full Text Available The use of IT in the financial and accounting processes is growing fast and this leads to an increase in the research and professional concerns about the risks, control and audit of Ac-counting Information Systems (AIS. In this context, the risk and control of AIS approach is a central component of processes for IT audit, financial audit and IT Governance. Recent studies in the literature on the concepts of risk, control and auditing of AIS outline two approaches: (1 a professional approach in which we can fit ISA, COBIT, IT Risk, COSO and SOX, and (2 a research oriented approach in which we emphasize research on continuous auditing and fraud using information technology. Starting from the limits of existing approaches, our study is aimed to developing and testing an Integrated Approach Model of Risk, Control and Auditing of AIS on three cycles of business processes: purchases cycle, sales cycle and cash cycle in order to improve the efficiency of IT Governance, as well as ensuring integrity, reality, accuracy and availability of financial statements.

Exploratory Study on the Capitalization of Accounting Information by Financial Constructions Determined on the Basis of the Balance Sheet

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Ciuhureanu Alina-Teodora

2017-12-01

Full Text Available The capitalization of the information provided through the balance sheet should be one of the priorities of the organization’s manager. This is because the processed accounting information is the one that contributes to the setting of objectives and strategy and at the same time provides the necessary information capital for proper management of the activity. For these reasons, the article presents a series of financial constructions based on the accounting information provided through the financial accounting system and centralized in the balance sheet. The aim of the paper is to capture the benefits of using it by management and not to detail indicators / rates / tools in terms of calculation methods.

The flora phenotype ontology (FLOPO): tool for integrating morphological traits and phenotypes of vascular plants

KAUST Repository

Hoehndorf, Robert

2016-11-14

Background The systematic analysis of a large number of comparable plant trait data can support investigations into phylogenetics and ecological adaptation, with broad applications in evolutionary biology, agriculture, conservation, and the functioning of ecosystems. Floras, i.e., books collecting the information on all known plant species found within a region, are a potentially rich source of such plant trait data. Floras describe plant traits with a focus on morphology and other traits relevant for species identification in addition to other characteristics of plant species, such as ecological affinities, distribution, economic value, health applications, traditional uses, and so on. However, a key limitation in systematically analyzing information in Floras is the lack of a standardized vocabulary for the described traits as well as the difficulties in extracting structured information from free text. Results We have developed the Flora Phenotype Ontology (FLOPO), an ontology for describing traits of plant species found in Floras. We used the Plant Ontology (PO) and the Phenotype And Trait Ontology (PATO) to extract entity-quality relationships from digitized taxon descriptions in Floras, and used a formal ontological approach based on phenotype description patterns and automated reasoning to generate the FLOPO. The resulting ontology consists of 25,407 classes and is based on the PO and PATO. The classified ontology closely follows the structure of Plant Ontology in that the primary axis of classification is the observed plant anatomical structure, and more specific traits are then classified based on parthood and subclass relations between anatomical structures as well as subclass relations between phenotypic qualities. Conclusions The FLOPO is primarily intended as a framework based on which plant traits can be integrated computationally across all species and higher taxa of flowering plants. Importantly, it is not intended to replace established

The flora phenotype ontology (FLOPO): tool for integrating morphological traits and phenotypes of vascular plants.

Science.gov (United States)

Hoehndorf, Robert; Alshahrani, Mona; Gkoutos, Georgios V; Gosline, George; Groom, Quentin; Hamann, Thomas; Kattge, Jens; de Oliveira, Sylvia Mota; Schmidt, Marco; Sierra, Soraya; Smets, Erik; Vos, Rutger A; Weiland, Claus

2016-11-14

The systematic analysis of a large number of comparable plant trait data can support investigations into phylogenetics and ecological adaptation, with broad applications in evolutionary biology, agriculture, conservation, and the functioning of ecosystems. Floras, i.e., books collecting the information on all known plant species found within a region, are a potentially rich source of such plant trait data. Floras describe plant traits with a focus on morphology and other traits relevant for species identification in addition to other characteristics of plant species, such as ecological affinities, distribution, economic value, health applications, traditional uses, and so on. However, a key limitation in systematically analyzing information in Floras is the lack of a standardized vocabulary for the described traits as well as the difficulties in extracting structured information from free text. We have developed the Flora Phenotype Ontology (FLOPO), an ontology for describing traits of plant species found in Floras. We used the Plant Ontology (PO) and the Phenotype And Trait Ontology (PATO) to extract entity-quality relationships from digitized taxon descriptions in Floras, and used a formal ontological approach based on phenotype description patterns and automated reasoning to generate the FLOPO. The resulting ontology consists of 25,407 classes and is based on the PO and PATO. The classified ontology closely follows the structure of Plant Ontology in that the primary axis of classification is the observed plant anatomical structure, and more specific traits are then classified based on parthood and subclass relations between anatomical structures as well as subclass relations between phenotypic qualities. The FLOPO is primarily intended as a framework based on which plant traits can be integrated computationally across all species and higher taxa of flowering plants. Importantly, it is not intended to replace established vocabularies or ontologies, but rather

Life, Information, Entropy, and Time: Vehicles for Semantic Inheritance

OpenAIRE

Crofts, Antony R.

2007-01-01

Attempts to understand how information content can be included in an accounting of the energy flux of the biosphere have led to the conclusion that, in information transmission, one component, the semantic content, or “the meaning of the message,” adds no thermodynamic burden over and above costs arising from coding, transmission and translation. In biology, semantic content has two major roles. For all life forms, the message of the genotype encoded in DNA specifies the phenotype, and hence ...

Clinical phenotype-based gene prioritization: an initial study using semantic similarity and the human phenotype ontology.

Science.gov (United States)

Masino, Aaron J; Dechene, Elizabeth T; Dulik, Matthew C; Wilkens, Alisha; Spinner, Nancy B; Krantz, Ian D; Pennington, Jeffrey W; Robinson, Peter N; White, Peter S

2014-07-21

Exome sequencing is a promising method for diagnosing patients with a complex phenotype. However, variant interpretation relative to patient phenotype can be challenging in some scenarios, particularly clinical assessment of rare complex phenotypes. Each patient's sequence reveals many possibly damaging variants that must be individually assessed to establish clear association with patient phenotype. To assist interpretation, we implemented an algorithm that ranks a given set of genes relative to patient phenotype. The algorithm orders genes by the semantic similarity computed between phenotypic descriptors associated with each gene and those describing the patient. Phenotypic descriptor terms are taken from the Human Phenotype Ontology (HPO) and semantic similarity is derived from each term's information content. Model validation was performed via simulation and with clinical data. We simulated 33 Mendelian diseases with 100 patients per disease. We modeled clinical conditions by adding noise and imprecision, i.e. phenotypic terms unrelated to the disease and terms less specific than the actual disease terms. We ranked the causative gene against all 2488 HPO annotated genes. The median causative gene rank was 1 for the optimal and noise cases, 12 for the imprecision case, and 60 for the imprecision with noise case. Additionally, we examined a clinical cohort of subjects with hearing impairment. The disease gene median rank was 22. However, when also considering the patient's exome data and filtering non-exomic and common variants, the median rank improved to 3. Semantic similarity can rank a causative gene highly within a gene list relative to patient phenotype characteristics, provided that imprecision is mitigated. The clinical case results suggest that phenotype rank combined with variant analysis provides significant improvement over the individual approaches. We expect that this combined prioritization approach may increase accuracy and decrease effort for

The impact of intangibles on the value relevance of accounting information: Evidence from French companies

Directory of Open Access Journals (Sweden)

Bilal Kimouche

2016-03-01

Full Text Available Purpose: The paper aims to explore whether intangible items that recognised in financial statements are value-relevant to investors in the French context, and whether these items affect the value relevance of accounting information. Design/methodology/approach: Empirical data were collected from a sample of French listed companies, over the nine-year period of 2005 to 2013. Starting of Ohlson’s (1995 model, the correlation analysis and the linear multiple regressions have been applied. Findings: We find that intangibles and traditional accounting measures as a whole are value relevant. However, the amortization and impairment charges of intangibles and cash flows do not affect the market values of French companies, unlike other variables, which affect positively and substantially the market values. Also goodwill and book values are more associated with market values than intangible assets and earnings respectively. Finally, we find that intangibles have improved the value relevance of accounting information. Practical implications: French legislators must give more interest for intangibles, in order to enrich the financial statements content and increasing the pertinence of accounting information. Auditors must give more attention for intangibles’ examination process, in order to certify the amounts related to intangibles in financial statements, and hence enrich their reliability, what provides adequacy guarantees for investors to use them in decision making. Originality/value: The paper used recently available financial data, and proposed an improvement concerning the measure of incremental value relevance of intangibles items.

Why Distinctive Information Reduces False Memories: Evidence for Both Impoverished Relational-Encoding and Distinctiveness Heuristic Accounts

Science.gov (United States)

Hege, Amanda C. G.; Dodson, Chad S.

2004-01-01

Two accounts explain why studying pictures reduces false memories within the Deese-Roediger-McDermott paradigm (J. Deese, 1959; H. L. Roediger & K. B. McDermott, 1995). The impoverished relational-encoding account suggests that studying pictures interferes with the encoding of relational information, which is the primary basis for false memories…

Accounting-information support investment in object of tourism industry

Directory of Open Access Journals (Sweden)

Ya.D. Krupka

2015-06-01

Full Text Available The article reveals the peculiarities of investments in tourism, their financial support through various sources. Given the branching system of travel, and additional related services offered by the author, each of the objects viewed as an investment project which, in turn, provides investment and obtaining from them certain benefits. In the article the system of investment projects, including the relationship of forms of investment (own cash and property investments of investors, credit and other borrowed resources, funds from sponsors and donations and the effects of investment (profit from operations, related income, social benefits for citizens and other benefits for society. Given the fact that every project goes through several stages since its launch and completion stages of submitted investment projects include the following phases: pre, investment process and control the results and return on capital investment projects under operation. The scheme of the project life cycle, which provided a way out of the project, corresponding interpretation investing activities international and national accounting standards and financial reporting. In this paper, special attention is paid to the rehabilitation of tourist visits, keeping investments in them, as well as an attempt to give an objective assessment of the effectiveness of such investments on the basis of accounting information.

Accounting for Local Dependence with the Rasch Model: The Paradox of Information Increase.

Science.gov (United States)

Andrich, David

Test theories imply statistical, local independence. Where local independence is violated, models of modern test theory that account for it have been proposed. One violation of local independence occurs when the response to one item governs the response to a subsequent item. Expanding on a formulation of this kind of violation between two items in the dichotomous Rasch model, this paper derives three related implications. First, it formalises how the polytomous Rasch model for an item constituted by summing the scores of the dependent items absorbs the dependence in its threshold structure. Second, it shows that as a consequence the unit when the dependence is accounted for is not the same as if the items had no response dependence. Third, it explains the paradox, known, but not explained in the literature, that the greater the dependence of the constituent items the greater the apparent information in the constituted polytomous item when it should provide less information.

Illusory correlations despite equated category frequencies: A test of the information loss account.

Science.gov (United States)

Weigl, Michael; Mecklinger, Axel; Rosburg, Timm

2018-06-14

Illusory correlations (IC) are the perception of covariation, where none exists. For example, people associate majorities with frequent behavior and minorities with infrequent behavior even in the absence of such an association. According to the information loss account, ICs result from greater fading of infrequent group-behavior combinations in memory. We conducted computer simulations based on this account which showed that ICs are expected under standard conditions with skewed category frequencies (i.e. 2:1 ratio for positive and negative descriptions), but not under conditions with equated category frequencies (i.e. 1:1 ratio for positive and negative descriptions). Contrary to these simulations, our behavioral experiments revealed an IC under both conditions, which did not decrease over time. Thus, information loss alone is not sufficient as an explanation for the formation of ICs. These results imply that negative items contribute to ICs not only due to their infrequency, but also due to their emotional salience. Copyright © 2018 Elsevier Inc. All rights reserved.

Capital Account Policy in South Korea: The Informal Residues of the Developmental State

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Ralf J. Leiteritz

2015-04-01

Full Text Available This paper analyzes the political dynamics of capital account policy in South Korea. The first part is devoted to the historical evolution of capital account policy from the 1960s to the present day. It highlights the path of substantial financial opening that began in the early 1990s with two distinct waves of capital account liberalization before and after the Asian financial crisis of 1997-1998. The second part of the paper aims to detect the political origins of why capital account liberalization has not been complete and sustained. It locates them at the level of domestic informal institutions: first, the ideational legacy of the previous developmental state model – economic nationalism – that was predicated upon substantial barriers to international capital movements. Second, the political power of the export-oriented sector, namely of large conglomerates, that prefer exchange-rate stability and thus restrictions on capital inflows. This paper offers a heuristic argument based on a single case study which needs to be subjected to further empirical testing.

The Influence of Company Size on Accounting Information: Evidence in Large Caps and Small Caps Companies Listed on BM&FBovespa

OpenAIRE

Karen Yukari Yokoyama; Vitor Gomes Baioco; William Brasil Rodrigues Sobrinho; Alfredo Sarlo Neto

2015-01-01

In this study, the relation between accounting information aspects and the capitalization level o companies listed on the São Paulo Stock Exchange was investigated, classified as Large Caps or Small Caps, companies with larger and smaller capitalization, respectively, between 2010 and 2012. Three accounting information measures were addressed: informativeness, conservatism and relevance, through the application of Easton and Harris’ (1991) models of earnings informativeness, Basu’s (1997) mod...

Method of accounting and suppressing the instability of dosimetric information

International Nuclear Information System (INIS)

Fejtek, Ya.

1977-01-01

To account for dosimetric information instability differential and integral correcting factors are proposed. The differential factor converts signals of dosimeters irradiated during short but different periods of time into equivalent signals related to a certain period of time. The factor excludes the effect of signal instability in the case of short exposures. The integral factor represents a generalization of the differential one for prolonged exposures. The statistical integral factor is derived. An example of processing experimental data using the analytical method developed is presented. The method is pointed out to have been introduced in the state personal dosimetry service in Czechoslovakia [ru

Preparation of the accounting entity for verification of the final accounts

OpenAIRE

Kučerová, Monika

2009-01-01

Bachelor's thesis deals with preparation of the accounting entity for verification of the final accounts. The work includes the definition of the accounting entity, also includes information about preparation of final accounts and deals with report of auditor.

Specific Methods of Information Security for Nuclear Materials Control and Accounting Automate Systems

Directory of Open Access Journals (Sweden)

Konstantin Vyacheslavovich Ivanov

2013-02-01

Full Text Available The paper is devoted to specific methods of information security for nuclear materials control and accounting automate systems which is not required of OS and DBMS certifications and allowed to programs modification for clients specific without defenses modification. System ACCORD-2005 demonstrates the realization of this method.

Process information displays from a computerized nuclear materials control and accounting system

International Nuclear Information System (INIS)

Ellis, J.H.

1981-11-01

A computerized nuclear materials control and accounting system is being developed for an LWR spent fuel reprocessing facility. This system directly accesses process instrument readings, sample analyses, and outputs of various on-line analytical instruments. In this paper, methods of processing and displaying this information in ways that aid in the efficient, timely, and safe control of the chemical processes of the facility are described

Ontology-based validation and identification of regulatory phenotypes

KAUST Repository

Kulmanov, Maxat

2018-01-31

Motivation: Function annotations of gene products, and phenotype annotations of genotypes, provide valuable information about molecular mechanisms that can be utilized by computational methods to identify functional and phenotypic relatedness, improve our understanding of disease and pathobiology, and lead to discovery of drug targets. Identifying functions and phenotypes commonly requires experiments which are time-consuming and expensive to carry out; creating the annotations additionally requires a curator to make an assertion based on reported evidence. Support to validate the mutual consistency of functional and phenotype annotations as well as a computational method to predict phenotypes from function annotations, would greatly improve the utility of function annotations Results: We developed a novel ontology-based method to validate the mutual consistency of function and phenotype annotations. We apply our method to mouse and human annotations, and identify several inconsistencies that can be resolved to improve overall annotation quality. Our method can also be applied to the rule-based prediction of phenotypes from functions. We show that the predicted phenotypes can be utilized for identification of protein-protein interactions and gene-disease associations. Based on experimental functional annotations, we predict phenotypes for 1,986 genes in mouse and 7,301 genes in human for which no experimental phenotypes have yet been determined.

Ontology-based validation and identification of regulatory phenotypes

KAUST Repository

Kulmanov, Maxat; Schofield, Paul N; Gkoutos, Georgios V; Hoehndorf, Robert

2018-01-01

Motivation: Function annotations of gene products, and phenotype annotations of genotypes, provide valuable information about molecular mechanisms that can be utilized by computational methods to identify functional and phenotypic relatedness, improve our understanding of disease and pathobiology, and lead to discovery of drug targets. Identifying functions and phenotypes commonly requires experiments which are time-consuming and expensive to carry out; creating the annotations additionally requires a curator to make an assertion based on reported evidence. Support to validate the mutual consistency of functional and phenotype annotations as well as a computational method to predict phenotypes from function annotations, would greatly improve the utility of function annotations Results: We developed a novel ontology-based method to validate the mutual consistency of function and phenotype annotations. We apply our method to mouse and human annotations, and identify several inconsistencies that can be resolved to improve overall annotation quality. Our method can also be applied to the rule-based prediction of phenotypes from functions. We show that the predicted phenotypes can be utilized for identification of protein-protein interactions and gene-disease associations. Based on experimental functional annotations, we predict phenotypes for 1,986 genes in mouse and 7,301 genes in human for which no experimental phenotypes have yet been determined.

Estimating the variation, autocorrelation, and environmental sensitivity of phenotypic selection

NARCIS (Netherlands)

Chevin, Luis-Miguel; Visser, Marcel E.; Tufto, Jarle

2015-01-01

Despite considerable interest in temporal and spatial variation of phenotypic selection, very few methods allow quantifying this variation while correctly accounting for the error variance of each individual estimate. Furthermore, the available methods do not estimate the autocorrelation of

Estimating the variation, autocorrelation, and environmental sensitivity of phenotypic selection

NARCIS (Netherlands)

Chevin, Luis-Miguel; Visser, Marcel E.; Tufto, Jarle

Despite considerable interest in temporal and spatial variation of phenotypic selection, very few methods allow quantifying this variation while correctly accounting for the error variance of each individual estimate. Furthermore, the available methods do not estimate the autocorrelation of

Do Accounting Students Have Realistic Expectations of Information Technology Usage in Nonprofit Organizations?

Science.gov (United States)

Foust, Karen M.; Kleen, Betty A.; Shell, L. Wayne

Not-for-profit organizations employ 11% of all U.S. workers; these organizations are often the recipients of hand-me-down hardware and software. This study investigates accounting students expectations of the information technology available to and used by not-for-profit organizations. In this descriptive study, based on two different surveys,…

THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL REPORTS

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Horbach Tatiana

2018-01-01

Full Text Available Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting (financial reporting and development of practical recommendations for the assessment of the quality of the process of formation of accounting (financial reporting. Results. The article discloses the features of informational content of accounting (financial reporting in modern conditions. The comprehensive model of accounting information specifies the substantive content of the concept, the methodical approach to the assessment of the quality of accounting (financial reporting, taking into account the peculiarities of the organizational design of the quality management process for reporting and the peculiarities of the operation of the accounting and analytical system of the enterprise. The main identified problem areas are the formation of qualitative accounting (financial reporting. It is shown that the qualitative characteristics of accounting information and accounting (financial reporting can not be only within the framework of the work of the accounting system, but also must be lead by a set of factors that determine the end-user characteristics of accounting information. Conclusions. The internal content and essence of the abstract category “quality” are considered in detail, and it is demonstrated, as in the concretization of the subject, the conceptual design “quality of accounting (financial reporting” can be introduced. On the basis of the studies of Ukrainian and foreign scholars, eight areas are identified, which identify the main issues of

Phenotypic Resistance to Antibiotics

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Jose L. Martinez

2013-04-01

Full Text Available The development of antibiotic resistance is usually associated with genetic changes, either to the acquisition of resistance genes, or to mutations in elements relevant for the activity of the antibiotic. However, in some situations resistance can be achieved without any genetic alteration; this is called phenotypic resistance. Non-inherited resistance is associated to specific processes such as growth in biofilms, a stationary growth phase or persistence. These situations might occur during infection but they are not usually considered in classical susceptibility tests at the clinical microbiology laboratories. Recent work has also shown that the susceptibility to antibiotics is highly dependent on the bacterial metabolism and that global metabolic regulators can modulate this phenotype. This modulation includes situations in which bacteria can be more resistant or more susceptible to antibiotics. Understanding these processes will thus help in establishing novel therapeutic approaches based on the actual susceptibility shown by bacteria during infection, which might differ from that determined in the laboratory. In this review, we discuss different examples of phenotypic resistance and the mechanisms that regulate the crosstalk between bacterial metabolism and the susceptibility to antibiotics. Finally, information on strategies currently under development for diminishing the phenotypic resistance to antibiotics of bacterial pathogens is presented.

Mind the Gap: Accounting Information Systems Curricula Development in Compliance with IFAC Standards in a Developing Country

Science.gov (United States)

Aleqab, Mahmoud Mohmad Ahmad; Nurunnabi, Mohammad; Adel, Dalia

2015-01-01

The authors examine the consistency between the current practices in designing and teaching accounting information systems (AIS) curricula and the International Federation of Accountants (IFAC) requirements for International Education Practice Statement 2 and International Education Standards 2. Utilizing a survey and interviews data in Jordan,…

Revealing plant cryptotypes: defining meaningful phenotypes among infinite traits.

Science.gov (United States)

Chitwood, Daniel H; Topp, Christopher N

2015-04-01

The plant phenotype is infinite. Plants vary morphologically and molecularly over developmental time, in response to the environment, and genetically. Exhaustive phenotyping remains not only out of reach, but is also the limiting factor to interpreting the wealth of genetic information currently available. Although phenotyping methods are always improving, an impasse remains: even if we could measure the entirety of phenotype, how would we interpret it? We propose the concept of cryptotype to describe latent, multivariate phenotypes that maximize the separation of a priori classes. Whether the infinite points comprising a leaf outline or shape descriptors defining root architecture, statistical methods to discern the quantitative essence of an organism will be required as we approach measuring the totality of phenotype. Copyright © 2015 Elsevier Ltd. All rights reserved.

IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

OpenAIRE

Daniela CREŢU

2014-01-01

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

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

Science.gov (United States)

2012-01-03

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

The Differences in the Automatic Exchange of Financial Account Information in Tax Matters between FATCA and CRS

OpenAIRE

Arkiomaa, Minea

2016-01-01

In my pro gradu thesis, I introduce the applicable principles of automatic exchange of account information in international tax matters in the context of the United States’ Foreign Account Tax Compliance Act, or FATCA, regulation and contrast this with the OECD's Global Forum drafted Common Reporting Standard, or CRS. The recently implemented policies require that certain actors in the financial sector, such as banks and investment entities report their foreign clients and their account infor...

Minatom of Russia Situation and Crisis Center and the Automated Federal Information System for Nuclear Material Control and Accounting

International Nuclear Information System (INIS)

Berchik, V.P.; Kasumova, L.A.; Babcock, R.A.; Heinberg, C.L.; Tynan, D.M.

2001-01-01

Under the Situation and Crisis Center (SCC) management, the Information Analytical Center (IAC) of the Ministry of Atomic Energy (Minatom) of Russia was created to oversee the operation of the Federal Nuclear Material Control and Accounting Information System (FIS). During 2000, the FIS achieved an important milestone in its development: the basic functions of the information system were implemented. This includes placing into operation the collecting and processing of nuclear material control and accounting (MC and A) information from the enterprises reporting to the FIS. The FIS began working with 14 Russian enterprises to develop and implement full-function reporting (i.e., reporting inventory and inventory changes including closeout and reconciliation between the FIS and enterprises). In 2001, the system will expand to include enterprise-level inventory information for all enterprises using nuclear materials in Russia. For this reason, at the end of 2000 through the beginning of 2001, five separate training sessions were held for over 100 enterprise personnel responsible for preparation and transfer of the reports to the FIS. Through the assistance of the Nuclear Material Protection, Control and Accounting (MPC and A) program, information systems for the accounting of nuclear materials are being installed at Russia enterprises. In creating the program for modernization of the Russian Federation State System of Accounting and Control (SSAC) of nuclear material, the SCC conducted a survey of the enterprises to determine the readiness of their internal MC and A systems for reporting to the FIS. Based on the information from the survey and the results of the projects on creation of local information systems at Russian enterprises, the analysis of information and the technical aspects of MC and A systems identified deficiencies that were analyzed and recommendations for eliminating these deficiencies were proposed. The concentration of analytical and administrative

The effect of environmental performance and accounting characteristics to earnings informativeness

Science.gov (United States)

Herawaty, V.

2018-01-01

The objective of this empirical study is to analyze the influence of environmental performance and company’s accounting characteristics to earnings informativeness proxied by earnings response coefficient (ERC) on manufacturing companies listed on Indonesia Stock Exchange and consistently follow the PROPER assessment in 2010-2014. One of the company’s considerations is to create the green environment reflecting its environmental measures, drawing investors to respond to the company’s environmental performance. The data were obtained from Indonesian Capital Market Directory (ICMD), the Indonesia Stock Exchange homepage, the company’s annual reports, the decree of the Minister of Environment. The samples used in this research are 27 go public manufacturing companies listed on Indonesia Stock Exchange that consistently follow the PROPER in 2010-2014. The sampling technique used was the purposive method. This research uses multiple regression analysis. The results show that the environmental performance and profitability have a positive influence to earnings informativeness, while leverage has a negative influence to earnings informativeness. Growth opportunities as a control variable has a positive effect on earnings informativeness. This research has proved that the environmental performance is crucial through observing the investors’ reaction in the capital market.

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...

Muhasebe Bilgi Sisteminin İşletme Yönetiminin Etkinliği Üzerindeki Etkisi(The Effect of the Accounting Information System on the Business Management Efficiency

Directory of Open Access Journals (Sweden)

Ali İhsan AKGÜN

2013-11-01

Full Text Available The operations in the businesses in the process from collecting, recording, classing, briefing of the data transferred from all business functions to interpretation and analysis of financial events are performed via information technologies. The managers using accounting reports in the accounting information system by information technologies use the information of transactional accounting system and collect specific information about activities by making use of internal financial reporting system. Cost-benefit analysis of the business is made by the accounting information system (MBS and it helps management to separate controllable events from uncontrollable events. Accounting information system constitutes infrastructure of the management information system since accounting information system is integrated information system and financial events occur in every department of the business. Accounting information system and management information system were discussed in conceptual basis in the study. In the study, a simple linear regression analysis was conducted on the data obtained from a questionnaire form conducted on the managers of Tuz Lake (Salt Lake businesses for determining the efficiency of the Accounting Information System on the business management. It was detected from the obtained findings that the novelties brought by the MBS had a positive effect on the efficiency of the business management.

25 CFR 115.605 - What information will the BIA include in its notice of the decision to restrict your IIM account?

Science.gov (United States)

2010-04-01

...: Hearing Process for Restricting an IIM Account § 115.605 What information will the BIA include in its... notice of its decision to restrict your account, the only information the public notice will include is... 25 Indians 1 2010-04-01 2010-04-01 false What information will the BIA include in its notice of...

Effects of national accounting standards convergence to international accounting standards on foreign direct investment

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Asieh Farazandehnia

2015-09-01

Full Text Available One of the most important factors on attracting foreign investors to invest on Tehran Stock Exchange is to have transparent accounting rules and regulations. When there are some consistency between national accounting standards and international accounting standards, we may, at least, expect foreign investors to have better understanding on financial statements. In 2006, there were some changes on Iranian national accounting standards in an attempt to make them closer to international accounting standards. In this study, we select the information of 153 firms five years before and after this regulation and study the effect of convergence from national accounting standards to international accounting standards on foreign direct investment. Using some statistical tests, the study has determined that there was no meaningful relationship between foreign direct investment before and after change on accounting standards. In addition, there was no difference on the information quality before and after change on accounting standards. However, there was some meaningful relationship between the information quality and foreign direct investment.

Evolution of molecular phenotypes under stabilizing selection

International Nuclear Information System (INIS)

Nourmohammad, Armita; Schiffels, Stephan; Lässig, Michael

2013-01-01

Molecular phenotypes are important links between genomic information and organismic functions, fitness, and evolution. Complex phenotypes, which are also called quantitative traits, often depend on multiple genomic loci. Their evolution builds on genome evolution in a complicated way, which involves selection, genetic drift, mutations and recombination. Here we develop a coarse-grained evolutionary statistics for phenotypes, which decouples from details of the underlying genotypes. We derive approximate evolution equations for the distribution of phenotype values within and across populations. This dynamics covers evolutionary processes at high and low recombination rates, that is, it applies to sexual and asexual populations. In a fitness landscape with a single optimal phenotype value, the phenotypic diversity within populations and the divergence between populations reach evolutionary equilibria, which describe stabilizing selection. We compute the equilibrium distributions of both quantities analytically and we show that the ratio of mean divergence and diversity depends on the strength of selection in a universal way: it is largely independent of the phenotype’s genomic encoding and of the recombination rate. This establishes a new method for the inference of selection on molecular phenotypes beyond the genome level. We discuss the implications of our findings for the predictability of evolutionary processes. (paper)

Real economic activity and accounting information in Spanish construction and real estate firms

Directory of Open Access Journals (Sweden)

Juan Carlos Navarro-García

2016-01-01

Full Text Available The aim of this work is to determine whether the accounting information provided by construction and real estate firms in Spain reflects the real economic activity, during upswings and downturns. A relationship is found between economic conditions and financial reporting in a continental European country such as Spain. Although there is a relationship between real housing price growth and financial accounting measures, real estate companies seem to show an artificial position, since they only present a relationship with Return on Assets (ROA based on low quality income (accruals. Therefore, a different financial position influences a different behaviour in these two similar sectors. In fact, some signs alerting of possible risk in real estate firms are shown.

Federal Automated Information System of Nuclear Material Control and Accounting: Uniform System of Reporting Documents

International Nuclear Information System (INIS)

Pitel, M V; Kasumova, L; Babcock, R A; Heinberg, C

2003-01-01

One of the fundamental regulations of the Russian State System for Nuclear Material Accounting and Control (SSAC), ''Basic Nuclear Material Control and Accounting Rules,'' directed that a uniform report system be developed to support the operation of the SSAC. According to the ''Regulation on State Nuclear Material Control and Accounting,'' adopted by the Russian Federation Government, Minatom of Russia is response for the development and adoption of report forms, as well as the reporting procedure and schedule. The report forms are being developed in tandem with the creation of an automated national nuclear material control and accounting system, the Federal Information System (FIS). The forms are in different stages of development and implementation. The first report forms (the Summarized Inventory Listing (SIL), Summarized Inventory Change Report (SICR) and federal and agency registers of nuclear material) have already been created and implemented. The second set of reports (nuclear material movement reports and the special anomaly report) is currently in development. A third set of reports (reports on import/export operations, and foreign nuclear material temporarily located in the Russian Federation) is still in the conceptual stage. To facilitate the development of a unified document system, the FIS must establish a uniform philosophy for the reporting system and determine the requirements for each reporting level, adhering to the following principles: completeness--the unified report system provides the entire range of information that the FIS requires to perform SSAC tasks; requisite level of detail; hierarchical structure--each report is based on the information provided in a lower-level report and is the source of information for reports at the next highest level; consistency checking--reports can be checked against other reports. A similar philosophy should eliminate redundancy in the different reports, support a uniform approach to the contents of

Social phenotype extended to communities: expanded multilevel social selection analysis reveals fitness consequences of interspecific interactions.

Science.gov (United States)

Campobello, Daniela; Hare, James F; Sarà, Maurizio

2015-04-01

In social species, fitness consequences are associated with both individual and social phenotypes. Social selection analysis has quantified the contribution of conspecific social traits to individual fitness. There has been no attempt, however, to apply a social selection approach to quantify the fitness implications of heterospecific social phenotypes. Here, we propose a novel social selection based approach integrating the role of all social interactions at the community level. We extended multilevel selection analysis by including a term accounting for the group phenotype of heterospecifics. We analyzed nest activity as a model social trait common to two species, the lesser kestrel (Falco naumanni) and jackdaw (Corvus monedula), nesting in either single- or mixed-species colonies. By recording reproductive outcome as a measure of relative fitness, our results reveal an asymmetric system wherein only jackdaw breeding performance was affected by the activity phenotypes of both conspecific and heterospecific neighbors. Our model incorporating heterospecific social phenotypes is applicable to animal communities where interacting species share a common social trait, thus allowing an assessment of the selection pressure imposed by interspecific interactions in nature. Finally, we discuss the potential role of ecological limitations accounting for random or preferential assortments among interspecific social phenotypes, and the implications of such processes to community evolution. © 2015 The Author(s).

Probabilistic forecasts of wind power generation accounting for geographically dispersed information

DEFF Research Database (Denmark)

Tastu, Julija; Pinson, Pierre; Trombe, Pierre-Julien

2014-01-01

be optimized by accounting for spatio-temporal effects that are so far merely considered. The way these effects may be included in relevant models is described for the case of both parametric and nonparametric approaches to generating probabilistic forecasts. The resulting predictions are evaluated on the real...... of the first order moments of predictive densities. The best performing approach, based on adaptive quantile regression, using spatially corrected point forecasts as input, consistently outperforms the state-of-theartbenchmark based on local information only, by 1.5%-4.6%, depending upon the lead time....

On the Theoretical Integration of Accounting Discipline and the Boundary of Accounting

Institute of Scientific and Technical Information of China (English)

CAO Wei

2016-01-01

The discipline of accounting has formed many branches,and from it split some independent majors as well,such as financial management,auditing and so on.However,due to lacking of comprehensive thinking and theoretical summary,some of the basic relationships between accounting branches still cannot be explained clearly in theory,thus making people have difficulty in understanding clearly the hierarchical structure of the accounting discipline and the nature and boundary of accounting.The idea of theoretical integration presented by this study is:to reconstruct (or return to) the basic theoretical structure of accounting,and on this basis to establish the basic accounting;to shape some accounting branches through the cross links between the basic accounting and other related disciplines;to form a narrow-sense accounting with the external and internal two information systems of the accounting entity,which should be developed on the basis of the basic accounting;and to integrate such disciplines as the narrow-sense accounting,financial management and auditing into a generalized accounting through the value management of the accounting entity,which is necessary.Some interdisciplinary subjects shaped by the accounting information system with some related crossing disciplines (such as national economic accounting,forensic accounting,etc.) belong to a more generalized accounting.

Refinement and User Acceptance Test of Accounting Information System for Restaurants SMEs

OpenAIRE

Lana Sularto

2016-01-01

This study seeks to improve accounting information system (AIS) application specially built for restaurants small and medium-sized enterprises (SMEs) that have been developed and tested to the user, as well as demonstrate the feasibility of the applications that have been enhanced when viewed in terms of functionality, performance, and usability. Enhanced AIS is the result of system development that have been developed, that requires three years to complete all the stages involving 179 restau...

Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies

Directory of Open Access Journals (Sweden)

Ali Uyar

2017-03-01

Full Text Available the abuses of managers have the ability to create major problems. In order to avoid future scandals, this study investigates the association between the accounting information system and corporate governance. We hope that these findings will contribute towards the enhancement of good corporate governance created by the accounting function of business organizations. The results of empirical analyses indicate that bookkeeping, financial reporting, and the budgeting system have a positive impact on the corporate governance level, whereas the adoption of Turkish Accounting / Financial Reporting Standards do not. Thus, in order to foster corporate governance, managers should establish internal reporting procedures as well as internal control and monitoring devices before attempting external control through independent auditing.

Managing the move to the cloud – analyzing the risks and opportunities of cloud-based accounting information systems

OpenAIRE

Asatiani, Aleksandre; Penttinen, Esko

2015-01-01

The accounting industry is being disrupted by the introduction of cloud-based accounting information systems (AIS) that allow for a more efficient allocation of work between the accountant and the client company. In cloud-based AIS, the accountant and the client company as well as third parties such as auditors can simultaneously work on the data in real time. This, in turn, enables a much more granular division of work between the parties. This teaching case considers Kluuvin Apteekki, a sma...

Soon we will almost all use IFRS when preparing accounting information – but does that improve financial statements’ comparability?

DEFF Research Database (Denmark)

Schøler, Finn

2013-01-01

“version” of IFRS is at stake here? For our comparisons and analyses we carefully chose ROIC since this financial ratio is not biased by differences in the capital structure or size of the companies but serves as a well-defined and commonly used accounting operational profitability measure. RESULTS...... to prescribe some accounting practice such as references to the process or input part of producing accounting information when the alleged aim is to improve the comparability of the accounting information provided by the companies, i.e. the financial statements or the output part? DATA & METHODS From...... the global ORBIS-database, we selected all listed non-financial and non-insurance companies with a turnover in the last available financial year larger than 100 million USD, which left us with more than 18 thousand public accounts (companies) from 124 different countries from all over the world. Based...

REVIEW ARTICLE One gene, many phenotypes

African Journals Online (AJOL)

salah

Phenotype descriptions are valuable information right at the interface of medi- cine and biology. ... the interaction of alleles at different loci. Modifier genes. 5. ... the amount of normal protein is called ..... Institute, using computer simulations,.

Gender Differences in Attitudes toward Computers and Performance in the Accounting Information Systems Class

Science.gov (United States)

Lenard, Mary Jane; Wessels, Susan; Khanlarian, Cindi

2010-01-01

Using a model developed by Young (2000), this paper explores the relationship between performance in the Accounting Information Systems course, self-assessed computer skills, and attitudes toward computers. Results show that after taking the AIS course, students experience a change in perception about their use of computers. Females'…

Using an ontology pattern stack to engineer a core ontology of Accounting Information Systems

NARCIS (Netherlands)

Blums, Ivar; Weigand, Hans

Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. In this paper, The UFO ontology patterns are regarded for application by analogy and extension in the engineering of a core ontology for AIS. The new IASB

Supplementary Material for: The flora phenotype ontology (FLOPO): tool for integrating morphological traits and phenotypes of vascular plants

KAUST Repository

Hoehndorf, Robert

2016-01-01

Abstract Background The systematic analysis of a large number of comparable plant trait data can support investigations into phylogenetics and ecological adaptation, with broad applications in evolutionary biology, agriculture, conservation, and the functioning of ecosystems. Floras, i.e., books collecting the information on all known plant species found within a region, are a potentially rich source of such plant trait data. Floras describe plant traits with a focus on morphology and other traits relevant for species identification in addition to other characteristics of plant species, such as ecological affinities, distribution, economic value, health applications, traditional uses, and so on. However, a key limitation in systematically analyzing information in Floras is the lack of a standardized vocabulary for the described traits as well as the difficulties in extracting structured information from free text. Results We have developed the Flora Phenotype Ontology (FLOPO), an ontology for describing traits of plant species found in Floras. We used the Plant Ontology (PO) and the Phenotype And Trait Ontology (PATO) to extract entity-quality relationships from digitized taxon descriptions in Floras, and used a formal ontological approach based on phenotype description patterns and automated reasoning to generate the FLOPO. The resulting ontology consists of 25,407 classes and is based on the PO and PATO. The classified ontology closely follows the structure of Plant Ontology in that the primary axis of classification is the observed plant anatomical structure, and more specific traits are then classified based on parthood and subclass relations between anatomical structures as well as subclass relations between phenotypic qualities. Conclusions The FLOPO is primarily intended as a framework based on which plant traits can be integrated computationally across all species and higher taxa of flowering plants. Importantly, it is not intended to replace established

COMPUTER APPROACHES TO WHEAT HIGH-THROUGHPUT PHENOTYPING

Directory of Open Access Journals (Sweden)

Afonnikov D.

2012-08-01

Full Text Available The growing need for rapid and accurate approaches for large-scale assessment of phenotypic characters in plants becomes more and more obvious in the studies looking into relationships between genotype and phenotype. This need is due to the advent of high throughput methods for analysis of genomes. Nowadays, any genetic experiment involves data on thousands and dozens of thousands of plants. Traditional ways of assessing most phenotypic characteristics (those with reliance on the eye, the touch, the ruler are little effective on samples of such sizes. Modern approaches seek to take advantage of automated phenotyping, which warrants a much more rapid data acquisition, higher accuracy of the assessment of phenotypic features, measurement of new parameters of these features and exclusion of human subjectivity from the process. Additionally, automation allows measurement data to be rapidly loaded into computer databases, which reduces data processing time.In this work, we present the WheatPGE information system designed to solve the problem of integration of genotypic and phenotypic data and parameters of the environment, as well as to analyze the relationships between the genotype and phenotype in wheat. The system is used to consolidate miscellaneous data on a plant for storing and processing various morphological traits and genotypes of wheat plants as well as data on various environmental factors. The system is available at www.wheatdb.org. Its potential in genetic experiments has been demonstrated in high-throughput phenotyping of wheat leaf pubescence.

A side effect resource to capture phenotypic effects of drugs

DEFF Research Database (Denmark)

Kuhn, Michael; Campillos, Monica; Letunic, Ivica

2010-01-01

The molecular understanding of phenotypes caused by drugs in humans is essential for elucidating mechanisms of action and for developing personalized medicines. Side effects of drugs (also known as adverse drug reactions) are an important source of human phenotypic information, but so far research...

An object-oriented model for ex ante accounting information

NARCIS (Netherlands)

Verdaasdonk, P.J.A.

2003-01-01

Present accounting data models such as the Research-Event-Agent (REA) model merely focus on the modeling of static accounting phenomena. In this paper, it is argued that these models are not able to provide relevant ex ante accounting data for operations management decisions. These decisions require

Adaptive evolution of molecular phenotypes

International Nuclear Information System (INIS)

Held, Torsten; Nourmohammad, Armita; Lässig, Michael

2014-01-01

Molecular phenotypes link genomic information with organismic functions, fitness, and evolution. Quantitative traits are complex phenotypes that depend on multiple genomic loci. In this paper, we study the adaptive evolution of a quantitative trait under time-dependent selection, which arises from environmental changes or through fitness interactions with other co-evolving phenotypes. We analyze a model of trait evolution under mutations and genetic drift in a single-peak fitness seascape. The fitness peak performs a constrained random walk in the trait amplitude, which determines the time-dependent trait optimum in a given population. We derive analytical expressions for the distribution of the time-dependent trait divergence between populations and of the trait diversity within populations. Based on this solution, we develop a method to infer adaptive evolution of quantitative traits. Specifically, we show that the ratio of the average trait divergence and the diversity is a universal function of evolutionary time, which predicts the stabilizing strength and the driving rate of the fitness seascape. From an information-theoretic point of view, this function measures the macro-evolutionary entropy in a population ensemble, which determines the predictability of the evolutionary process. Our solution also quantifies two key characteristics of adapting populations: the cumulative fitness flux, which measures the total amount of adaptation, and the adaptive load, which is the fitness cost due to a population's lag behind the fitness peak. (paper)

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.

Relationship between endophenotype and phenotype in ADHD

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Buitelaar Jan K

2008-01-01

Full Text Available Abstract Background It has been hypothesized that genetic and environmental factors relate to psychiatric disorders through the effect of intermediating, vulnerability traits called endophenotypes. The study had a threefold aim: to examine the predictive validity of an endophenotypic construct for the ADHD diagnosis, to test whether the magnitude of group differences at the endophenotypic and phenotypic level is comparable, and to investigate whether four factors (gender, age, IQ, rater bias have an effect (moderation or mediation on the relation between endophenotype and phenotype. Methods Ten neurocognitive tasks were administered to 143 children with ADHD, 68 non-affected siblings, and 120 control children (first-borns and 132 children with ADHD, 78 non-affected siblings, and 113 controls (second-borns (5 – 19 years. The task measures have been investigated previously for their endophenotypic viability and were combined to one component which was labeled 'the endophenotypic construct': one measure representative of endophenotypic functioning across several domains of functioning. Results The endophenotypic construct classified children with moderate accuracy (about 50% for each of the three groups. Non-affected children differed as much from controls at the endophenotypic as at the phenotypic level, but affected children displayed a more severe phenotype than endophenotype. Although a potentially moderating effect (age and several mediating effects (gender, age, IQ were found affecting the relation between endophenotypic construct and phenotype, none of the effects studied could account for the finding that affected children had a more severe phenotype than endophenotype. Conclusion Endophenotypic functioning is moderately predictive of the ADHD diagnosis, though findings suggest substantial overlap exists between endophenotypic functioning in the groups of affected children, non-affected siblings, and controls. Results suggest other

Financial accounting for radiology executives.

Science.gov (United States)

Seidmann, Abraham; Mehta, Tushar

2005-03-01

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

Accounting and strategising

DEFF Research Database (Denmark)

Jørgensen, Brian; Messner, Martin

2010-01-01

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

OBJECTIVES AND FUNCTIONS OF FINANCIAL STATEMENTS UNDER ACCOUNTING INFORMATION SYSTEM AT TRADE ENTITIES

Directory of Open Access Journals (Sweden)

CARAIMAN ADRIAN-COSMIN

2015-12-01

Full Text Available As Radu said (2009, pag. 91 [6] logical approach developed by accounting, presentation of an exact image of the heritage, the financial situation and financial results, based on a rational thought, a gradual knowledge domain investigated, concepts, tools and processes that allow a better understanding of the essence of economic phenomena and processes. Theoretical framework brings together a number of concepts that are considered fundamental to regulatory or accounting systems applied at the level of the entity to have clearly specified the coordinates of the base and are able to achieve cohesion between the objective of financial statements as true and fair view, financial information and policy characteristics and estimation techniques as a form of expression towards the recognition and presentation of economic reality. The author considers, in the context of the defined system applied within the accounting entities in general, that principles, presents not only a crucial premise, as well as needed necessity in order to show an exact image of the performance and financial position of the entity.

System of National Accounts as an Information Base for Tax Statistics

Directory of Open Access Journals (Sweden)

A. E. Lyapin

2017-01-01

Full Text Available The article is devoted to those aspects of the system of national accounts, which together perform the role of information base of tax statistics. In our time, the tax system is one of the main subjects of the discussions about the methods and directions of its reform.Taxes are one of the main factors of regulation of the economy and act as an incentive for its development. Analysis of tax revenues to the budgets of different levels will enable to collect taxes and perform tax burden for various industries. From the amount of tax revenue it is possible to judge scales of reproductive processes in the country. It should be noted that taxes in the SNA are special. As mentioned earlier, in the SNA, taxes on products are treated in the form of income. At the same time, most economists prefer, their consideration in the form of consumption taxes, and taxes on various financial transactions (for example: taxes on the purchase/sale of securities are treated as taxes on production, including in cases when there are no services. It would be rational to revise and amend the SNA associated with the interpretation of all taxes and subsidies, to ensure better understanding and compliance with user needs.Taxes are an integral part of any state and an indispensable element of economic relations of any society. In turn, taxes and the budget are inextricably linked, as these relations have a clearly expressed, objective bilateral character. Taxes are the main groups of budget revenues, which makes it possible to finance all the government agencies and expenditure items, as well as the implementation of institutional subsidy units that make up the SNA sector “non-financial corporations”.The second side story is that taxes – a part of the money that is taken from producers and households. The total mass of taxes depends on the composition of taxes, tax rates, tax base and scope of benefits. The bulk of tax revenues also depends on possible changes in

THE INTERFACE BETWEEN FINANCIAL AND MANAGEMENT ACCOUNTING

Directory of Open Access Journals (Sweden)

Elena HLACIUC

2017-12-01

Full Text Available The purpose of this article is to offer useful information about the about the two branches of accounting, management accounting and financial accounting. The role of management accounting is to make the life easier for managers and to facilitate decisions that have to take on the production process or the smooth running of the business. The managers are in a continues need of various information, from the evolution of economics processes of the companies they are leading, up to the external environment. They required data information by different techniques, statistics, graphs, mathematical calculations, to substantiate the decision to take by data value, and not just rely on technical or quantitative. Financial accounting do not offer detailed information about the evolution or informational needs of managers, this is designed external users, like: state institutions, the competition, banks, suppliers, customers who do not require daily information about the entity. Instead, the manager request the detailed information, at irregular intervals, about the production process, the labor productivity, activity reports, internal entity, which often is not available to external users of accounting information. The financial accounting is based on several conventions, laws, standards, helping financial data are comparable over time or between similar entities. The financial accounting offers information about the performance and financial position of the entity and making it intelligible at the same time by all the users. In the case of management accounting, the information do not have an standard presentation, the reports offers information about money, the moment when those have to be paid and the moment when they come back, as receipts. The management accounting it provides futures information and what will happen, in contrast to financial accounting, who provides information about the past and what just happened. Management information uses tools

Translation of Genotype to Phenotype by a Hierarchy of Cell Subsystems.

Science.gov (United States)

Yu, Michael Ku; Kramer, Michael; Dutkowski, Janusz; Srivas, Rohith; Licon, Katherine; Kreisberg, Jason; Ng, Cherie T; Krogan, Nevan; Sharan, Roded; Ideker, Trey

2016-02-24

Accurately translating genotype to phenotype requires accounting for the functional impact of genetic variation at many biological scales. Here we present a strategy for genotype-phenotype reasoning based on existing knowledge of cellular subsystems. These subsystems and their hierarchical organization are defined by the Gene Ontology or a complementary ontology inferred directly from previously published datasets. Guided by the ontology's hierarchical structure, we organize genotype data into an "ontotype," that is, a hierarchy of perturbations representing the effects of genetic variation at multiple cellular scales. The ontotype is then interpreted using logical rules generated by machine learning to predict phenotype. This approach substantially outperforms previous, non-hierarchical methods for translating yeast genotype to cell growth phenotype, and it accurately predicts the growth outcomes of two new screens of 2,503 double gene knockouts impacting DNA repair or nuclear lumen. Ontotypes also generalize to larger knockout combinations, setting the stage for interpreting the complex genetics of disease.

Order information is used to guide recall of long lists: Further evidence for the item-order account.

Science.gov (United States)

Forrin, Noah D; MacLeod, Colin M

2016-06-01

Differences in memory for item order have been used to explain the absence of between-subjects (i.e., pure-list) effects in free recall for several encoding techniques, including the production effect, the finding that reading aloud benefits memory compared with reading silently. Notably, however, evidence in support of the item-order account (Nairne, Riegler, & Serra, 1991) has derived primarily from short-list paradigms. We provide novel evidence that the item-order account also applies when recalling long lists. In Experiment 1, participants studied and then free recalled 3 different long lists of words: pure aloud, pure silent, and mixed (half aloud, half silent). A Bayesian analysis supported a null pure-list production effect, and subsequent order analyses were largely consistent with the item-order account. These findings indicate that order information is retained in long-term memory and is useful in guiding subsequent free recall. In Experiment 2, a distractor task was inserted between the study and test phases, ensuring that only long-term memory processes were involved in recall: The pattern of results remained consistent with the item-order account. Order information can be retained in long-term memory for long lists, and is useful in guiding subsequent free recall, extending the domain of the item-order account. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

Development of accounting quality management system

Directory of Open Access Journals (Sweden)

Plakhtii T.F.

2017-08-01

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

Melanoma cells revive an embryonic transcriptional network to dictate phenotypic heterogeneity.

Science.gov (United States)

Vandamme, Niels; Berx, Geert

2014-01-01

Compared to the overwhelming amount of literature describing how epithelial-to-mesenchymal transition (EMT)-inducing transcription factors orchestrate cellular plasticity in embryogenesis and epithelial cells, the functions of these factors in non-epithelial contexts, such as melanoma, are less clear. Melanoma is an aggressive tumor arising from melanocytes, endowed with unique features of cellular plasticity. The reversible phenotype-switching between differentiated and invasive phenotypes is increasingly appreciated as a mechanism accounting for heterogeneity in melanoma and is driven by oncogenic signaling and environmental cues. This phenotypic switch is coupled with an intriguing and somewhat counterintuitive signaling switch of EMT-inducing transcription factors. In contrast to carcinomas, different EMT-inducing transcription factors have antagonizing effects in melanoma. Balancing between these different EMT transcription factors is likely the key to successful metastatic spread of melanoma.

Enabling phenotypic big data with PheNorm.

Science.gov (United States)

Yu, Sheng; Ma, Yumeng; Gronsbell, Jessica; Cai, Tianrun; Ananthakrishnan, Ashwin N; Gainer, Vivian S; Churchill, Susanne E; Szolovits, Peter; Murphy, Shawn N; Kohane, Isaac S; Liao, Katherine P; Cai, Tianxi

2018-01-01

Electronic health record (EHR)-based phenotyping infers whether a patient has a disease based on the information in his or her EHR. A human-annotated training set with gold-standard disease status labels is usually required to build an algorithm for phenotyping based on a set of predictive features. The time intensiveness of annotation and feature curation severely limits the ability to achieve high-throughput phenotyping. While previous studies have successfully automated feature curation, annotation remains a major bottleneck. In this paper, we present PheNorm, a phenotyping algorithm that does not require expert-labeled samples for training. The most predictive features, such as the number of International Classification of Diseases, Ninth Revision, Clinical Modification (ICD-9-CM) codes or mentions of the target phenotype, are normalized to resemble a normal mixture distribution with high area under the receiver operating curve (AUC) for prediction. The transformed features are then denoised and combined into a score for accurate disease classification. We validated the accuracy of PheNorm with 4 phenotypes: coronary artery disease, rheumatoid arthritis, Crohn's disease, and ulcerative colitis. The AUCs of the PheNorm score reached 0.90, 0.94, 0.95, and 0.94 for the 4 phenotypes, respectively, which were comparable to the accuracy of supervised algorithms trained with sample sizes of 100-300, with no statistically significant difference. The accuracy of the PheNorm algorithms is on par with algorithms trained with annotated samples. PheNorm fully automates the generation of accurate phenotyping algorithms and demonstrates the capacity for EHR-driven annotations to scale to the next level - phenotypic big data. © The Author 2017. Published by Oxford University Press on behalf of the American Medical Informatics Association. All rights reserved. For Permissions, please email: journals.permissions@oup.com

A probabilistic model to predict clinical phenotypic traits from genome sequencing.

Science.gov (United States)

Chen, Yun-Ching; Douville, Christopher; Wang, Cheng; Niknafs, Noushin; Yeo, Grace; Beleva-Guthrie, Violeta; Carter, Hannah; Stenson, Peter D; Cooper, David N; Li, Biao; Mooney, Sean; Karchin, Rachel

2014-09-01

Genetic screening is becoming possible on an unprecedented scale. However, its utility remains controversial. Although most variant genotypes cannot be easily interpreted, many individuals nevertheless attempt to interpret their genetic information. Initiatives such as the Personal Genome Project (PGP) and Illumina's Understand Your Genome are sequencing thousands of adults, collecting phenotypic information and developing computational pipelines to identify the most important variant genotypes harbored by each individual. These pipelines consider database and allele frequency annotations and bioinformatics classifications. We propose that the next step will be to integrate these different sources of information to estimate the probability that a given individual has specific phenotypes of clinical interest. To this end, we have designed a Bayesian probabilistic model to predict the probability of dichotomous phenotypes. When applied to a cohort from PGP, predictions of Gilbert syndrome, Graves' disease, non-Hodgkin lymphoma, and various blood groups were accurate, as individuals manifesting the phenotype in question exhibited the highest, or among the highest, predicted probabilities. Thirty-eight PGP phenotypes (26%) were predicted with area-under-the-ROC curve (AUC)>0.7, and 23 (15.8%) of these were statistically significant, based on permutation tests. Moreover, in a Critical Assessment of Genome Interpretation (CAGI) blinded prediction experiment, the models were used to match 77 PGP genomes to phenotypic profiles, generating the most accurate prediction of 16 submissions, according to an independent assessor. Although the models are currently insufficiently accurate for diagnostic utility, we expect their performance to improve with growth of publicly available genomics data and model refinement by domain experts.

A Justified Initial Accounting Estimate as an Integral Part of the Enterprise Accounting Policy

Directory of Open Access Journals (Sweden)

Marenych Tetyana H

2016-05-01

Full Text Available The aim of the article is justification of the need to specify in the order on accounting policies not only the elements of the accounting policy itself but also the initial accounting estimates, which will increase the reliability of financial reporting and the development of proposals on improvement of the given administrative documents of the enterprise. It is noted that in recent years the importance of a high-quality accounting policy has increased significantly not only for users of financial reports but also for achieving the purposes of determining the object of levying the profits tax. There revealed significant differences at reflecting in accounting the consequences of changes in the accounting policy and accounting estimate. There has been generalized the information in the order on the enterprise accounting policy with respect to accounting estimates. It is proposed to provide a separate section in the order, where there should be presented information about the list of accounting estimates taken, about how the company will make changes in the accounting policy, accounting estimate as well as correct errors

[Cooperation with the electronic medical record and accounting system of an actual dose of drug given by a radiology information system].

Science.gov (United States)

Yamamoto, Hideo; Yoneda, Tarou; Satou, Shuji; Ishikawa, Toru; Hara, Misako

2009-12-20

By input of the actual dose of a drug given into a radiology information system, the system converting with an accounting system into a cost of the drug from the actual dose in the electronic medical record was built. In the drug master, the first unit was set as the cost of the drug, and we set the second unit as the actual dose. The second unit in the radiology information system was received by the accounting system through electronic medical record. In the accounting system, the actual dose was changed into the cost of the drug using the dose of conversion to the first unit. The actual dose was recorded on a radiology information system and electronic medical record. The actual dose was indicated on the accounting system, and the cost for the drug was calculated. About the actual dose of drug, cooperation of the information in a radiology information system and electronic medical record were completed. It was possible to decide the volume of drug from the correct dose of drug at the previous inspection. If it is necessary for the patient to have another treatment of medicine, it is important to know the actual dose of drug given. Moreover, authenticity of electronic medical record based on a statute has also improved.

Accounting organizing development tendencies

Directory of Open Access Journals (Sweden)

G.I. Lyakhovich

2017-12-01

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

Hsp90 selectively modulates phenotype in vertebrate development.

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Patricia L Yeyati

2007-03-01

Full Text Available Compromised heat shock protein 90 (Hsp90 function reveals cryptic phenotypes in flies and plants. These observations were interpreted to suggest that this molecular stress-response chaperone has a capacity to buffer underlying genetic variation. Conversely, the protective role of Hsp90 could account for the variable penetrance or severity of some heritable developmental malformations in vertebrates. Using zebrafish as a model, we defined Hsp90 inhibitor levels that did not induce a heat shock response or perturb phenotype in wild-type strains. Under these conditions the severity of the recessive eye phenotype in sunrise, caused by a pax6b mutation, was increased, while in dreumes, caused by a sufu mutation, it was decreased. In another strain, a previously unobserved spectrum of severe structural eye malformations, reminiscent of anophthalmia, microphthalmia, and nanophthalmia complex in humans, was uncovered by this limited inhibition of Hsp90 function. Inbreeding of offspring from selected unaffected carrier parents led to significantly elevated malformation frequencies and revealed the oligogenic nature of this phenotype. Unlike in Drosophila, Hsp90 inhibition can decrease developmental stability in zebrafish, as indicated by increased asymmetric presentation of anophthalmia, microphthalmia, and nanophthalmia and sunrise phenotypes. Analysis of the sunrise pax6b mutation suggests a molecular mechanism for the buffering of mutations by Hsp90. The zebrafish studies imply that mild perturbation of Hsp90 function at critical developmental stages may underpin the variable penetrance and expressivity of many developmental anomalies where the interaction between genotype and environment plays a major role.

20 CFR 401.175 - Government Accountability Office.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Government Accountability Office. 401.175... RECORDS AND INFORMATION Disclosure of Official Records and Information § 401.175 Government Accountability Office. We disclose information to the Government Accountability Office when that agency needs the...

Accounting - a Normative Representation of Economic Reality?

Directory of Open Access Journals (Sweden)

Gianina Roman

2010-07-01

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

Phenotypic Plasticity of Cuticular Hydrocarbon Profiles in Insects.

Science.gov (United States)

Otte, Tobias; Hilker, Monika; Geiselhardt, Sven

2018-03-01

The insect integument is covered by cuticular hydrocarbons (CHCs) which provide protection against environmental stresses, but are also used for communication. Here we review current knowledge on environmental and insect-internal factors which shape phenotypic plasticity of solitary living insects, especially herbivorous ones. We address the dynamics of changes which may occur within minutes, but may also last weeks, depending on the species and conditions. Two different modes of changes are suggested, i.e. stepwise and gradual. A switch between two distinct environments (e.g. host plant switch by phytophagous insects) results in stepwise formation of two distinct adaptive phenotypes, while a gradual environmental change (e.g. temperature gradients) induces a gradual change of numerous adaptive CHC phenotypes. We further discuss the ecological and evolutionary consequences of phenotypic plasticity of insect CHC profiles by addressing the question at which conditions is CHC phenotypic plasticity beneficial. The high plasticity of CHC profiles might be a trade-off for insects using CHCs for communication. We discuss how insects cope with the challenge to produce and "understand" a highly plastic, environmentally dependent CHC pattern that conveys reliable and comprehensible information. Finally, we outline how phenotypic plasticity of CHC profiles may promote speciation in insects that rely on CHCs for mate recognition.

Delphi Accounts Receivable Module -

Data.gov (United States)

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

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

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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.

Can Momentum Factors Be Used to Enhance Accounting Information based Fundamental Analysis in Explaining Stock Price Movements?

OpenAIRE

KiHoon Jimmy Hong; Eliza Wu

2014-01-01

This paper provides new empirical evidence that price-based momentum indicator variables can enhance the ability of accounting variables in explaining cross-sectional stock returns. We apply both OLS and state-space modelling to a sample of firms included in the Russell 3000 index over the period from 1999-2012 to compare the roles of the two main types of information typically used by equity investors. Empirical results reveal the importance of accounting variables over longer term horizons ...

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

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Stanislava Pancheva

2016-06-01

Full Text Available In an market economy, where each entity has autonomy in developing their production programs, production plans and social development to identify strategies pricing policy has significantly increased the responsibility of the management of taken by them management decisions. In order to develop effective and operative decisions managers need reliable information for both the production and the financial position of the company. As is known, traditional accounting, which covers much of the existing information systems do not provide managers at all levels of operational information, and this is achieved through management accounting. Namely the creation of nontraditional systems for forming information about production costs and the financial results, the use of new methods to management, the increased value of the information obtained for decision making appears at present one of the most actual problems of accounting, control and analysis of economic activity. In this article we aim to define the concept of management information, to systematize the information needs of different users and qualitative characteristics that should have useful information.

Characteristics of Company Accounting Information System

OpenAIRE

Marija Tokić; Marina Proklin

2011-01-01

Information has always presented an important factor of human activity. As a resource that guided human activity, information was gathered, stored, analysed and distributed in different ways throughout the history. Today, information system is a necessity in the global business system. Globalisation processes have changed the traditional concept of doing business and brought about the need for information management as an integral part of overall company assets and rapid developme...

PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

Directory of Open Access Journals (Sweden)

Marian ŢAICU

2014-11-01

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

Giddens’ Triad in Accounting Research

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Edson Roberto Macohon

2015-09-01

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

THE PUBLIC ACCOUNTANT, MANAGER OF STRATEGIC INFORMATION IN INTERNATIONAL BUSINESS: PERU AND ASIA PACIFIC

OpenAIRE

Choy Zevallos, Elsa Esther

2014-01-01

Business relationships with Asia Pacific are recording significant increase, which represents development opportunities for Peru, if you consider that the next twenty years; China could become the world’s largest economy. There is certainly potential for international business, for which is essential develop and implement instruments of managerial decision making, based on the accounting and financial information. Both countries have adopted or are adopting International Financial Reporting S...

Accounting Academics' Perceptions of the Effect of Accreditation on UK Accounting Degrees

Science.gov (United States)

Ellington, Peter; Williams, Amanda

2017-01-01

Students graduating from undergraduate accounting degree programmes in the UK are eligible for and attracted by accreditation available from professional accountancy body (PAB) examinations. The study reviews factual information available from PAB websites to confirm that virtually all accounting degrees in the UK have accreditation, and many are…

Propositional Versus Dual-Process Accounts of Evaluative Conditioning: I. The Effects of Co-Occurrence and Relational Information on Implicit and Explicit Evaluations.

Science.gov (United States)

Hu, Xiaoqing; Gawronski, Bertram; Balas, Robert

2017-01-01

Evaluative conditioning (EC) is defined as the change in the evaluation of a conditioned stimulus (CS) due to its pairing with a valenced unconditioned stimulus (US). According to propositional accounts, EC effects should be qualified by the relation between the CS and the US. Dual-process accounts suggest that relational information should qualify EC effects on explicit evaluations, whereas implicit evaluations should reflect the frequency of CS-US co-occurrences. Experiments 1 and 2 showed that, when relational information was provided before the encoding of CS-US pairings, it moderated EC effects on explicit, but not implicit, evaluations. In Experiment 3, relational information moderated EC effects on both explicit and implicit evaluations when it was provided simultaneously with CS-US pairings. Frequency of CS-US pairings had no effect on implicit evaluations. Although the results can be reconciled with both propositional and dual-process accounts, they are more parsimoniously explained by propositional accounts.

Pulmonary phenotypes associated with genetic variation in telomere-related genes.

Science.gov (United States)

Hoffman, Thijs W; van Moorsel, Coline H M; Borie, Raphael; Crestani, Bruno

2018-05-01

Genomic mutations in telomere-related genes have been recognized as a cause of familial forms of idiopathic pulmonary fibrosis (IPF). However, it has become increasingly clear that telomere syndromes and telomere shortening are associated with various types of pulmonary disease. Additionally, it was found that also single nucleotide polymorphisms (SNPs) in telomere-related genes are risk factors for the development of pulmonary disease. This review focuses on recent updates on pulmonary phenotypes associated with genetic variation in telomere-related genes. Genomic mutations in seven telomere-related genes cause pulmonary disease. Pulmonary phenotypes associated with these mutations range from many forms of pulmonary fibrosis to emphysema and pulmonary vascular disease. Telomere-related mutations account for up to 10% of sporadic IPF, 25% of familial IPF, 10% of connective-tissue disease-associated interstitial lung disease, and 1% of COPD. Mixed disease forms have also been found. Furthermore, SNPs in TERT, TERC, OBFC1, and RTEL1, as well as short telomere length, have been associated with several pulmonary diseases. Treatment of pulmonary disease caused by telomere-related gene variation is currently based on disease diagnosis and not on the underlying cause. Pulmonary phenotypes found in carriers of telomere-related gene mutations and SNPs are primarily pulmonary fibrosis, sometimes emphysema and rarely pulmonary vascular disease. Genotype-phenotype relations are weak, suggesting that environmental factors and genetic background of patients determine disease phenotypes to a large degree. A disease model is presented wherever genomic variation in telomere-related genes cause specific pulmonary disease phenotypes whenever triggered by environmental exposure, comorbidity, or unknown factors.

THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL) REPORTS

OpenAIRE

Horbach Tatiana; Drozd Serhiy; Fedoryk Pavlo

2018-01-01

Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial) reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting...

THE STAGES OF ACCOUNTING POLICIES FORMATION

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Sofiia Kafka

2017-03-01

Full Text Available In the article the research of the existing scientists’ approaches to the procedure of the company accounting policy formation have been done, their critical analysis has been made, the major groups of issues and problems raised in scientific works have been found out, and those ones, which require the further up-to- date refinement, have been identified: the formation of the stages in projecting of the accounting policy in accordance with requirements of legislation. For the purposes of study the methods of analysis and synthesis, systematic approach to study the process of developing the company accounting policy and logical method and simulation to systematize the information support of the processes mentioned have been used. As a result, a comprehensive approach to the formation of accounting policy has been worked out, the author's vision of the stages in projecting of the accounting policy and their contents has been also proposed and disclosed in details. Key words: accounting policy, accounting, elements of accounting policy, information support, financial position, simulation, reliable information.  

Phenotypes of sleeplessness : stressing the need for psychodiagnostics in the assessment of insomnia

NARCIS (Netherlands)

van de Laar, M.; Leufkens, T.; Bakker, B.; Pevernagie, D.; Overeem, S.

2017-01-01

Insomnia is a too general term for various subtypes that might have different etiologies and therefore require different types of treatment. In this explorative study we used cluster analysis to distinguish different phenotypes in 218 patients with insomnia, taking into account several factors

CKD Self-management: Phenotypes and Associations With Clinical Outcomes.

Science.gov (United States)

Schrauben, Sarah J; Hsu, Jesse Y; Rosas, Sylvia E; Jaar, Bernard G; Zhang, Xiaoming; Deo, Rajat; Saab, Georges; Chen, Jing; Lederer, Swati; Kanthety, Radhika; Hamm, L Lee; Ricardo, Ana C; Lash, James P; Feldman, Harold I; Anderson, Amanda H

2018-03-24

To slow chronic kidney disease (CKD) progression and its complications, patients need to engage in self-management behaviors. The objective of this study was to classify CKD self-management behaviors into phenotypes and assess the association of these phenotypes with clinical outcomes. Prospective cohort study. Adults with mild to moderate CKD enrolled in the Chronic Renal Insufficiency Cohort (CRIC) Study. 3,939 participants in the CRIC Study recruited between 2003 and 2008 served as the derivation cohort and 1,560 participants recruited between 2013 and 2015 served as the validation cohort. CKD self-management behavior phenotypes. CKD progression, atherosclerotic events, heart failure events, death from any cause. Latent class analysis stratified by diabetes was used to identify CKD self-management phenotypes based on measures of body mass index, diet, physical activity, blood pressure, smoking status, and hemoglobin A 1c concentration (if diabetic); Cox proportional hazards models. 3 identified phenotypes varied according to the extent of implementation of recommended CKD self-management behaviors: phenotype I characterized study participants with the most recommended behaviors; phenotype II, participants with a mixture of recommended and not recommended behaviors; and phenotype III, participants with minimal recommended behaviors. In multivariable-adjusted models for those with and without diabetes, phenotype III was strongly associated with CKD progression (HRs of 1.82 and 1.49), death (HRs of 1.95 and 4.14), and atherosclerotic events (HRs of 2.54 and 1.90; each P diabetes. No consensus definition of CKD self-management; limited to baseline behavior data. There are potentially 3 CKD self-management behavior phenotypes that distinguish risk for clinical outcomes. These phenotypes may inform the development of studies and guidelines regarding optimal self-management. Copyright © 2018 National Kidney Foundation, Inc. Published by Elsevier Inc. All rights

A Novel Drug-Mouse Phenotypic Similarity Method Detects Molecular Determinants of Drug Effects.

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Jeanette Prinz

2016-09-01

Full Text Available The molecular mechanisms that translate drug treatment into beneficial and unwanted effects are largely unknown. We present here a novel approach to detect gene-drug and gene-side effect associations based on the phenotypic similarity of drugs and single gene perturbations in mice that account for the polypharmacological property of drugs. We scored the phenotypic similarity of human side effect profiles of 1,667 small molecules and biologicals to profiles of phenotypic traits of 5,384 mouse genes. The benchmarking with known relationships revealed a strong enrichment of physical and indirect drug-target connections, causative drug target-side effect links as well as gene-drug links involved in pharmacogenetic associations among phenotypically similar gene-drug pairs. The validation by in vitro assays and the experimental verification of an unknown connection between oxandrolone and prokineticin receptor 2 reinforces the ability of this method to provide new molecular insights underlying drug treatment. Thus, this approach may aid in the proposal of novel and personalized treatments.

Overeating phenotypes in overweight and obese children.

Science.gov (United States)

Boutelle, Kerri N; Peterson, Carol B; Crosby, Ross D; Rydell, Sarah A; Zucker, Nancy; Harnack, Lisa

2014-05-01

The purpose of this study was to identify overeating phenotypes and their correlates in overweight and obese children. One hundred and seventeen treatment-seeking overweight and obese 8-12year-old children and their parents completed the study. Children completed an eating in the absence of hunger (EAH) paradigm, the Eating Disorder Examination interview, and measurements of height and weight. Parents and children completed questionnaires that evaluated satiety responsiveness, food responsiveness, negative affect eating, external eating and eating in the absence of hunger. Latent profile analysis was used to identify heterogeneity in overeating phenotypes in the child participants. Latent classes were then compared on measures of demographics, obesity status and nutritional intake. Three latent classes of overweight and obese children were identified: High Satiety Responsive, High Food Responsive, and Moderate Satiety and Food Responsive. Results indicated that the High Food Responsive group had higher BMI and BMI-Z scores compared to the High Satiety Responsive group. No differences were found among classes in demographics or nutritional intake. This study identified three overeating phenotypes, supporting the heterogeneity of eating patterns associated with overweight and obesity in treatment-seeking children. These finding suggest that these phenotypes can potentially be used to identify high risk groups, inform prevention and intervention targets, and develop specific treatments for these behavioral phenotypes. Copyright © 2014. Published by Elsevier Ltd.

Application of accrual accounting in Iran municipalities

Directory of Open Access Journals (Sweden)

Ali Eamaeilzade Maghariee

2015-03-01

Full Text Available Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is earned, and expenses when they are paid in cash. In this paper, we present an empirical investigation to study the effect of implementing accrual accounting in municipality of Amol, Iran. The survey investigates whether or not financial reporting based on accrual accounting compared with a cash basis could provide a better method for promoting accountability. Using, regression analysis, the study compares the performance of accrual accounting versus cash accounting and the results have indicated that accrual accounting could improve the performance of accounting in municipality system. In addition, the study has examined whether or not converting cash to accrual accounting basis in municipalities could improve qualitative characteristics of accounting information. To examine this hypothesis, the study has designed a questionnaire in Likert scale to measure the quality of information and, using some statistical tests, the survey has concluded accrual accounting indeed provided better quality characteristics information.

Preparing Accounting Graduates for Digital Revolution: A Critical Review of Information Technology Competencies and Skills Development

Science.gov (United States)

Pan, Gary; Seow, Poh-Sun

2016-01-01

The pervasiveness of information technology (IT) in businesses has altered the nature and economies of accounting activities. In particular, the emergence of cloud computing, eXtensible Business Reporting Language, and business analytics in recent years have transformed the way companies report financial performance and make business decisions. As…

ACCOUNTING PRINCIPLES: EVOLUTION, CONTENT, CONSEQUENCES

Directory of Open Access Journals (Sweden)

Liliana LAZARI

2017-04-01

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

Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards

OpenAIRE

Cevdet Kızıl; Ayşe Tansel Çetin; Ahmed Bulunmaz

2014-01-01

The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to university students personally and via the internet.This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commerc...

Creative Accounting Practices in Nigerian Banks

African Journals Online (AJOL)

gold

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

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.

The EU’s Adoption of IFRS and the Implication for China : In the Perspective of Accounting Quality and Information Comparability

OpenAIRE

Deng, Shufen

2013-01-01

Globalization has led to the growth of international financial markets, as one of the results, the EU adopted IFRS in 2005 to meet the need of accounting globalization and harmonization. This action has triggered a debate about whether the adoption of IFRS is beneficial to accounting quality and information comparability. Meanwhile, China, playing a key role in the global economic development stage, realizes the importance of accounting harmonization and attempts to move towards the IFRS as w...

Empirical Studies in Financial Accounting

NARCIS (Netherlands)

X. Gkougkousi (Xanthi)

2012-01-01

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

The role of sophisticated accounting system in strategy management

OpenAIRE

Naranjo Gil, David

2004-01-01

Organizations are designing more sophisticated accounting information systems to meet the strategic goals and enhance their performance. This study examines the effect of accounting information system design on the performance of organizations pursuing different strategic priorities. The alignment between sophisticated accounting information systems and organizational strategy is analyzed. The enabling effect of the accounting information system on performance is also examined. Relationships ...

ACCOUNTING AND FINANCIAL INFORMATION - THE FOUNDATION OF STRUCTURING FINANCIAL STATEMENTS AND THEIR FUNDAMENTAL ROLE IN CREATING THE DEVELOPMENT STRATEGY OF COMPANIES

Directory of Open Access Journals (Sweden)

Igor ZDRAVKOSKI

2010-12-01

Full Text Available Scope of the economies of countries and manner of operation in various business entities and institutions creates the amount and importance of information as a whole. Diversity of the structure of information conceives the method and the need for its distribution to those who are interested in it. Hence, the question arises - how to get to the right information? Consumers in order to create their goals and tasks group themselves and search through the pile of information and data for anything that would enable better planning and creating a more secure future. Therefore, accounting managers perceive this very accurately and carefully conceive balance reports by inserting financial data and information that form the bedrock in their future structuring. Namely, the creating of financial statements provides disclosure of accounting and financial information for certain business transactions and actions of the company in a given period.

Unmanned Aerial Vehicle Remote Sensing for Field-Based Crop Phenotyping: Current Status and Perspectives

Directory of Open Access Journals (Sweden)

Guijun Yang

2017-06-01

Full Text Available Phenotyping plays an important role in crop science research; the accurate and rapid acquisition of phenotypic information of plants or cells in different environments is helpful for exploring the inheritance and expression patterns of the genome to determine the association of genomic and phenotypic information to increase the crop yield. Traditional methods for acquiring crop traits, such as plant height, leaf color, leaf area index (LAI, chlorophyll content, biomass and yield, rely on manual sampling, which is time-consuming and laborious. Unmanned aerial vehicle remote sensing platforms (UAV-RSPs equipped with different sensors have recently become an important approach for fast and non-destructive high throughput phenotyping and have the advantage of flexible and convenient operation, on-demand access to data and high spatial resolution. UAV-RSPs are a powerful tool for studying phenomics and genomics. As the methods and applications for field phenotyping using UAVs to users who willing to derive phenotypic parameters from large fields and tests with the minimum effort on field work and getting highly reliable results are necessary, the current status and perspectives on the topic of UAV-RSPs for field-based phenotyping were reviewed based on the literature survey of crop phenotyping using UAV-RSPs in the Web of Science™ Core Collection database and cases study by NERCITA. The reference for the selection of UAV platforms and remote sensing sensors, the commonly adopted methods and typical applications for analyzing phenotypic traits by UAV-RSPs, and the challenge for crop phenotyping by UAV-RSPs were considered. The review can provide theoretical and technical support to promote the applications of UAV-RSPs for crop phenotyping.

Keeping Books of Account

OpenAIRE

2009-01-01

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

MARKETING ASPECTS IN STRATEGIC MANAGEMENT ACCOUNTING

OpenAIRE

Dario Dunkovic; Durdica Juric; Tereza Nikolic

2010-01-01

Strategic management accounting has an important role to play in providing information about the major sources of competitive advantage of an enterprise. In increasingly dynamic environments the provision of strategically relevant information is of paramount importance for the formulation and execution of business strategies. Management control systems together with traditional management accounting represent a starting point for the development of modern management accounting concepts. There...

The Role of Accounting and Accounting Law in Establishing Public Economic Policies in the Post-crisis Period

OpenAIRE

Aurelian Virgil BĂLUŢĂ

2012-01-01

The following issues are being adressed in this paper: the relationship of accounting and accounting law with the local economy, the relationship of accounting and accounting law with macroeconomics, establishing public policies for certain categories of enterprises based on information provided by accounting and accounting law, the relationship of accounting and accounting law with macroeconomics foresight and forecast, the relationship of accounting and accounting law with the labor economy...

Phenotypic plasticity, costs of phenotypes, and costs of plasticity

DEFF Research Database (Denmark)

Callahan, Hilary S; Maughan, Heather; Steiner, Uli

2008-01-01

Why are some traits constitutive and others inducible? The term costs often appears in work addressing this issue but may be ambiguously defined. This review distinguishes two conceptually distinct types of costs: phenotypic costs and plasticity costs. Phenotypic costs are assessed from patterns...... of covariation, typically between a focal trait and a separate trait relevant to fitness. Plasticity costs, separable from phenotypic costs, are gauged by comparing the fitness of genotypes with equivalent phenotypes within two environments but differing in plasticity and fitness. Subtleties associated with both...... types of costs are illustrated by a body of work addressing predator-induced plasticity. Such subtleties, and potential interplay between the two types of costs, have also been addressed, often in studies involving genetic model organisms. In some instances, investigators have pinpointed the mechanistic...

PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

OpenAIRE

Marian TAICU

2014-01-01

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

Supply Chain Information in Environmental Management Accounting – the case of a Vietnamese Coffee Exporter

Directory of Open Access Journals (Sweden)

Tobias Viere

2007-12-01

Full Text Available This case study discusses Environmental Management Accounting (EMA which are illustrated with the case example of Neumann Gruppe Vietnam Ltd., a medium-sized coffee refining and exporting enterprise in Southern Vietnam. It examines the relevance of environment-related supply chain information for corporate environmental and financial decision making and reveals possibilities for improving eco-efficiency at the site level and for its supply chain.

A qualitative study of sign-out processes between primary and on-call residents: relationships in information exchange, responsibility and accountability.

Science.gov (United States)

Lee, Soo-Hoon; Fisher, Dale A; Mah, Heidi; Goh, Wei-Ping; Phan, Phillip H

2017-10-01

To review a quality improvement event on the process of sign-outs between the primary and on-call residents. A retrospective qualitative study using semi-structured interviews. A tertiary academic medical center in Singapore with 283 inpatient Medicine beds served by 28 consultants, 29 registrars, 45 residents and 30 interns during the day but 5 residents and 3 interns at night. Residents, registrars and consultants. Quality improvement event on sign-out. Effectiveness of sign-out comprises exchange of patient information, professional responsibility and task accountability. The following process of sign-outs was noted. Primary teams were accountable to the on-call resident by selecting at-risk patients and preparing contingency plans for sign-out. Structured information exchanged included patient history, active problems and plans of care. On-call residents took ownership of at-risk patients by actively asking questions during sign-out and reporting back the agreed care plan. On-call residents were accountable to the primary team by reporting back at-risk patients the next day. A structured information exchange at sign-out increased the on-call resident's ability to care for at-risk patients when it was supported by two-way transfers of responsibility and accountability. © The Author 2017. Published by Oxford University Press in association with the International Society for Quality in Health Care. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com

Introduction of self-control of enterprise information system through accounting documentation process of

Directory of Open Access Journals (Sweden)

K.О. Volskа

2017-12-01

Full Text Available The research is devoted to determining the possibility of implementing self-control of an enterprise information system, describing the criteria for building an information system in an enterprise that will be self-organized and capable of self-analysis. The article considers the concept of self-control, its main criteria as well as the possibility of implementing the self-control in the information system of the enterprise. The current study provides the definition of intelligent information systems and how to use expert knowledge in them. The article presents the place of the self-control (in terms of its organization at the enterprise in the economic activity of the enterprise and its correlation with internal control; as a result, it is suggested to consider the self-control of the information system as the unit included in the methods of internal control. The paper carries out the comparison of the response to the error in the information system under the usual control (from the subject of the control to the person and the self-control, that made it possible to determine the latter as the method of preventing errors, that is, real-time control during the data entry in the information system of the enterprise. It is proposed to divide the control mechanisms in the information system into informational (protection of the information system from a technical point of view and special (accounting, legal, technological, etc.. The special control mechanisms of the information system should initially be formed by the experts of the relevant profile and who should present them in the form of algorithms for preventing any possible errors that will allow IT-professionals to describe them at the software level and implement one of the criteria for self-control of the information system, namely, a self-examination. The article proposes to implement the self-control at the input of the information system, when entering the data of the primary documents

Mandatory IFRS adoption and accounting comparability

OpenAIRE

Cascino, Stefano; Gassen, Joachim

2010-01-01

The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS adoption on the comparability of financial accounting information around the world. Our results suggest that while mandatory adoption of...

Investigating the Role of Management Accountants in Indonesia

Directory of Open Access Journals (Sweden)

Arief Fadhilah

2016-07-01

Full Text Available Literature highlight the role of  management accountants as business partners in managerial decision making process besides the traditional role as information providers. This study investigates the role of management accountants in Indonesia by adopting the DeLone and McLean Information System Success Model (2003. Data were collected by conducting surveys to acquire the perception of managers on the role of management accountants. Using structural equation modeling, the results show that both management accounting information quality and management accounting service quality have significant relationship with user satisfaction. Furthermore, the satisfaction of managers is positively related to net benefits received by managers. Therefore, management accountants in Indonesia may have fulfilled the role as business partners. Keywords: business partner, information quality,service quality,user satisfaction,DeLone and McLean IS Success Model

An information system for sustainable materials management with material flow accounting and waste input–output analysis

Directory of Open Access Journals (Sweden)

Pi-Cheng Chen

2017-05-01

Full Text Available Sustainable materials management focuses on the dynamics of materials in economic and environmental activities to optimize material use efficiency and reduce environmental impact. A preliminary web-based information system is thus developed to analyze the issues of resource consumption and waste generation, enabling countries to manage resources and wastes from a life cycle perspective. This pioneering system features a four-layer framework that integrates information on physical flows and economic activities with material flow accounting and waste input–output table analysis. Within this framework, several applications were developed for different waste and resource management stakeholders. The hierarchical and interactive dashboards allow convenient overview of economy-wide material accounts, waste streams, and secondary resource circulation. Furthermore, the system can trace material flows through associated production supply chain and consumption activities. Integrated with economic models; this system can predict the possible overloading on the current waste management facility capacities and provide decision support for designing strategies to approach resource sustainability. The limitations of current system are specified for directing further enhancement of functionalities.

The impact on the accounting information after the implementation of an integrated system of administration in the federal institutions of higher education.

Directory of Open Access Journals (Sweden)

Josué Viana de Oliveira Neto

2005-03-01

Full Text Available This article presents a research is intended to verify theories that explain the process ofimplementation of an Integrated System of Administration (ISA in an organization, analyzingthe effects on the use of accounting information. The empiric work based on a case study anorganization that implemented of an ISA which main objective is to produce analytical reportsintegrated. The found evidences support the propositions done by Walton (1993:14 whichdescribes the integration of the information technology and the organization. The results of usingthe information accounting in this case study evidences the difficulty in expanding the use of thistype of information when they are not obtained the success in the implementation of an ISA.

Financial Management: Accounting for Reimbursable Work Orders at Defense Finance and Accounting Service Charleston

National Research Council Canada - National Science Library

2003-01-01

.... DFAS Charleston account managers who are responsible for managing reimbursable work orders for Navy, and DFAS Cleveland accountants who rely on the data could also benefit from the information in the report...

Transformation of accounting business processes in emergencies

Directory of Open Access Journals (Sweden)

D.O. Gritsyshen

2016-12-01

Full Text Available In the article the transformation of the accounting business processes in emergency situations. The models identify the consequences of emergencies, which is the basis for the transformation of the elements method of accounting, to address the consequences of emergencies isolation from the totality of objects of accounting and determine the properties that affect decision-making. Designed identify complex patterns of consequences of emergencies, allows accounting system to generate information that allows for a set of properties consequences of emergencies, and management decisions taking into account complex factors. Determined the possible consequences of emergency situations for individual objects accounting, information resources, which are accounts of accounting and financial reporting indicators.

Automated phenotyping of permanent crops

Science.gov (United States)

McPeek, K. Thomas; Steddom, Karl; Zamudio, Joseph; Pant, Paras; Mullenbach, Tyler

2017-05-01

AGERpoint is defining a new technology space for the growers' industry by introducing novel applications for sensor technology and data analysis to growers of permanent crops. Serving data to a state-of-the-art analytics engine from a cutting edge sensor platform, a new paradigm in precision agriculture is being developed that allows growers to understand the unique needs of each tree, bush or vine in their operation. Autonomous aerial and terrestrial vehicles equipped with multiple varieties of remote sensing technologies give AGERpoint the ability to measure key morphological and spectral features of permanent crops. This work demonstrates how such phenotypic measurements combined with machine learning algorithms can be used to determine the variety of crops (e.g., almond and pecan trees). This phenotypic and varietal information represents the first step in enabling growers with the ability to tailor their management practices to individual plants and maximize their economic productivity.

Arena3D: visualizing time-driven phenotypic differences in biological systems

Directory of Open Access Journals (Sweden)

Secrier Maria

2012-03-01

Full Text Available Abstract Background Elucidating the genotype-phenotype connection is one of the big challenges of modern molecular biology. To fully understand this connection, it is necessary to consider the underlying networks and the time factor. In this context of data deluge and heterogeneous information, visualization plays an essential role in interpreting complex and dynamic topologies. Thus, software that is able to bring the network, phenotypic and temporal information together is needed. Arena3D has been previously introduced as a tool that facilitates link discovery between processes. It uses a layered display to separate different levels of information while emphasizing the connections between them. We present novel developments of the tool for the visualization and analysis of dynamic genotype-phenotype landscapes. Results Version 2.0 introduces novel features that allow handling time course data in a phenotypic context. Gene expression levels or other measures can be loaded and visualized at different time points and phenotypic comparison is facilitated through clustering and correlation display or highlighting of impacting changes through time. Similarity scoring allows the identification of global patterns in dynamic heterogeneous data. In this paper we demonstrate the utility of the tool on two distinct biological problems of different scales. First, we analyze a medium scale dataset that looks at perturbation effects of the pluripotency regulator Nanog in murine embryonic stem cells. Dynamic cluster analysis suggests alternative indirect links between Nanog and other proteins in the core stem cell network. Moreover, recurrent correlations from the epigenetic to the translational level are identified. Second, we investigate a large scale dataset consisting of genome-wide knockdown screens for human genes essential in the mitotic process. Here, a potential new role for the gene lsm14a in cytokinesis is suggested. We also show how phenotypic

The accounting law and the Globalisation Era

Directory of Open Access Journals (Sweden)

Gheorghe LEPĂDATU

2010-06-01

Full Text Available The accounting law appeared as a new procedure together with the globalisation period and the knowledge economy. The accounting information relevance for company patrimony approach is both an economic theoretical issue and an accounting law one. Apart from the norms regarding significance breakeven and economic axiom, contractual aspects are also important. The most precise, organized and significant data can be obtained only from accounting. In this way, managers and administrators would like to get information ignoring the real capacity of accounting as much as possible. For this kind of situations, it is the accounting law that puts things into light.

Оbjects of qualitative approach in accounting

Directory of Open Access Journals (Sweden)

T.F. Plahtiy

2016-03-01

Full Text Available The construction necessity of a hierarchy of objects of qualitative approach in accounting have been grounded. Twelve main researcher’s approaches regarding selection of objects of qualitative approach in accounting have been allocated. The main problem of further use of qualitative approach in accounting have been allocated. Nature and causes of «accounting and analytical information» as the highlighted term have been grounded. The features of understanding of the essence of accounting quality as a system and process have been determined. The approaches of scientists to understanding the quality of accounting product and accounting information resource have been analyzed. The author’s interpretation of the concept of «quality of financial statements» have been suggested. The features of understanding the quality of earnings in the writings of scholars of Anglo-American and Western European accounting schools have been researched. The features of determining the quality of assets in the banking institutions have been disclosed. The existence of the multiobject phenomenon of qualitative approach in accounting, which affects the process of construction of system for evaluating the quality of accounting information have been grounded.

Inference of gene-phenotype associations via protein-protein interaction and orthology.

Directory of Open Access Journals (Sweden)

Panwen Wang

Full Text Available One of the fundamental goals of genetics is to understand gene functions and their associated phenotypes. To achieve this goal, in this study we developed a computational algorithm that uses orthology and protein-protein interaction information to infer gene-phenotype associations for multiple species. Furthermore, we developed a web server that provides genome-wide phenotype inference for six species: fly, human, mouse, worm, yeast, and zebrafish. We evaluated our inference method by comparing the inferred results with known gene-phenotype associations. The high Area Under the Curve values suggest a significant performance of our method. By applying our method to two human representative diseases, Type 2 Diabetes and Breast Cancer, we demonstrated that our method is able to identify related Gene Ontology terms and Kyoto Encyclopedia of Genes and Genomes pathways. The web server can be used to infer functions and putative phenotypes of a gene along with the candidate genes of a phenotype, and thus aids in disease candidate gene discovery. Our web server is available at http://jjwanglab.org/PhenoPPIOrth.

Accounting management software intellectual rent companies

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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.

The impact of a TSH receptor gene polymorphism on thyroid-related phenotypes in a healthy Danish twin population

DEFF Research Database (Denmark)

Hansen, Pia Skov; van der Deure, Wendy M; Peeters, Robin P

2007-01-01

OBJECTIVES: The Asp727Glu polymorphism in the TSH receptor (TSHR) gene is associated with serum TSH levels. However, the proportion of genetic variation accounted for by this polymorphism is unknown. In this study, we (1) examined the association of the Asp727Glu polymorphism with thyroid size...... between the TSHR-Asp727Glu polymorphism and measures of thyroid homeostasis were assessed and the effect of the polymorphism on the trait's phenotypic variability was quantified by incorporating the genotype information in structural equation modelling. RESULTS: The genotype distribution was Asp/Asp 84.......9%; Asp/Glu 14.5% and Glu/Glu 0.6%. Carriers of the TSHR-Glu727 allele had lower TSH levels (noncarriers vs. carriers: 1.78 +/- 0.93 vs. 1.60 +/- 0.84 mU/l, P = 0.04). Regression analysis showed an association between the TSHR-Asp727Glu polymorphism and serum TSH (P = 0.007). The polymorphism accounted...

THE IMPORTANCE OF THE QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION FOR DECISION MAKING . EMPIRICAL STUDY CONDUCTED IN THE HOSPITALITY INDUSTRY IN ROMANIA

Directory of Open Access Journals (Sweden)

2015-07-01

Full Text Available Hospitality industry is a sector of the national and world economy facing one of the most dynamic developments of the third millennium as if against the fact that it does not only face challenges of the economic crisis, but also the changes in the market, the perception and consumer behavior and of technological trends . The contribution of accounting to the accomplishment of strategic objectives of the business managers in hospitality and tourism industry, is manifested in the form of ensuring the information necessary for monitoring, determining the degree of liability and the effect, at various jobs, which allows the detection of internal reserves, of uneconomic and unnecessary expenses and of losses. Convinced of the vital importance of accounting information for all sectors of activity, and hence the hospitality and tourism industry, but also motivated by the unexplored potential in this sector we wanted to find "live" the perception of Romanian hospitality industry managers on the usefulness of accounting information, especially of that provided by management accounting, and how to exploit it in decision making process. Therefore, we pondered it was time to get into the "natural environment" of managers in the hospitality industry and find "at home in the field", for we can say that work is a second home, which is the importance given to the accounting information, which management accounting practices apply to survive in a market that offers many opportunities, yet many challenges, too. The entry into the natural environment was made by empirical research and is based on a survey conducted between November 2012 and January 2013, using a questionnaire as a tool consisting of 38 questions, administered online and on location to managers in the Bihor hospitality industry. The total population consisted of 146 entities in this sector, the sample being made up of 91 tourism entities, with a response rate of 62.33%, due to movements in the

ACCOUNTING BETWEEN LAW, ETHICS AND MORALITY

OpenAIRE

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

2013-01-01

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

FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS

Directory of Open Access Journals (Sweden)

Andra M. ACHIM

2014-11-01

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

Modelling in Accounting. Theoretical and Practical Dimensions

OpenAIRE

Teresa Szot -Gabryś

2010-01-01

Accounting in the theoretical approach is a scientific discipline based on specific paradigms. In the practical aspect, accounting manifests itself through the introduction of a system for measurement of economic quantities which operates in a particular business entity. A characteristic of accounting is its flexibility and ability of adaptation to information needs of information recipients. One of the main currents in the development of accounting theory and practice is to cover by economic...

Accounting as Myth Maker

Directory of Open Access Journals (Sweden)

Kathy Rudkin

2007-06-01

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

METHODS OF ACCOUNTING FOR THE EFFECTS OF INFLATION INDICATORS OF ACCOUNTING (FINANCIAL) STATEMENTS

OpenAIRE

Roshchektayeva U. Y.

2016-01-01

The article deals with the qualitative characteristics of the accounting (financial) statements in accordance with International Financial Reporting Standards: understandability, relevance, reliability and comparability. The article gives a definition of reliability of the accounting (financial) statements as one of the most important quality characteristics that ensure the usefulness of accounting information for a wide range of users. We present main consequences of the lack of consideratio...

3. Phenotypic Characteristics of Zambian patients with Parkinson's

African Journals Online (AJOL)

Esem

ABSTRACT. Objective: To describe the phenotypic characteristics of adult Zambian patients with newly diagnosed Parkinson's disease (PD) at University Teaching Hospital (UTH). Background: The genetic basis of idiopathic Parkinson's disease is remains unknown. Little information is available regarding the genotype and ...

Embracing the Future: What Can Accounting Graduates Expect?

Science.gov (United States)

Corkern, Sheree M.; Parks, Sandra B.; Morgan, Mark I.

2013-01-01

This article informs accounting educators and graduates about key issues in the accounting profession of today, which has entered a new age, and accounting educators and advisors, old and new, must be informed about future prospects for students and make students aware of what they can expect as accounting graduates. Passing this knowledge to…

An XML-based interchange format for genotype-phenotype data.

Science.gov (United States)

Whirl-Carrillo, M; Woon, M; Thorn, C F; Klein, T E; Altman, R B

2008-02-01

Recent advances in high-throughput genotyping and phenotyping have accelerated the creation of pharmacogenomic data. Consequently, the community requires standard formats to exchange large amounts of diverse information. To facilitate the transfer of pharmacogenomics data between databases and analysis packages, we have created a standard XML (eXtensible Markup Language) schema that describes both genotype and phenotype data as well as associated metadata. The schema accommodates information regarding genes, drugs, diseases, experimental methods, genomic/RNA/protein sequences, subjects, subject groups, and literature. The Pharmacogenetics and Pharmacogenomics Knowledge Base (PharmGKB; www.pharmgkb.org) has used this XML schema for more than 5 years to accept and process submissions containing more than 1,814,139 SNPs on 20,797 subjects using 8,975 assays. Although developed in the context of pharmacogenomics, the schema is of general utility for exchange of genotype and phenotype data. We have written syntactic and semantic validators to check documents using this format. The schema and code for validation is available to the community at http://www.pharmgkb.org/schema/index.html (last accessed: 8 October 2007). (c) 2007 Wiley-Liss, Inc.

Effects of Focus of Accounting Research on the Quality of Accounting Education in Malaysian Universities

OpenAIRE

Kabiru Isa Dandago; Nor Azlina Binti Shaari

2013-01-01

This paper reviews the impact of focus of research in accounting on the quality of accounting education in Malaysian Universities. Research in accounting is very important in Malaysian Universities, in particular, and the Malaysian tertiary educational institutions, in general, and it is expected that academic research in accounting would improve the quality of accounting education in the country. The study is mainly a literature review type, with some informal interviews conducted for confir...

Investigating the Role of Management Accountants in Indonesia

Directory of Open Access Journals (Sweden)

Arief Fadhilah

2015-08-01

Full Text Available Literature highlight the role of management accountants as business partners in managerial decision making process besides the traditional role as information providers. This study investigates the role of management accountants in Indonesia by adopting the DeLone and McLean Information System Success Model (2003. Data were collected by conducting surveys to acquire the perception of managers on the role of management accountants. Using structural equation modeling, the results show that both management accounting information quality and management accounting service quality have significant relationship with user satisfaction. Furthermore, the satisfaction of managers is positively related to net benefits received by managers. Therefore, management accountants in Indonesia may have fulfilled the role as business partners.

14 CFR 152.305 - Accounting records.

Science.gov (United States)

2010-01-01

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

Accountability in formal and informal institutions: a cross country analysis

NARCIS (Netherlands)

J.W. de Wit (Joop); A. Akinyoade (Ankinyinka)

2008-01-01

textabstractThe concept and practices of accountability enjoy considerable interest today, not least due to the World Development Report WDR 2004 on service delivery, which formulated the ëtriangle of accountabilityí - specifying relations between the poor, service providers, policy makers and

User-Oriented Project Accounting System.

Science.gov (United States)

Hess, Larry G.; Alcorn, Lisa S.

1990-01-01

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

ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

OpenAIRE

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

2010-01-01

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

PLATO IV Accountancy Index.

Science.gov (United States)

Pondy, Dorothy, Comp.

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

Emerging information technologies in accounting and related security risks – what is the impact on the Romanian accounting profession

Directory of Open Access Journals (Sweden)

Sînziana-Maria Rîndașu

2017-12-01

Full Text Available This study investigates whether aspiring and professional accountants understand the benefits and security challenges brought by emerging technologies such as: Big Data, data analytics, cloud computing and mobile technologies. 115 participants took part in a survey during January and February 2017, all having at least one year of practical experience in accounting or audit and 80% of them being affiliated with national or international accounting professional bodies. The research has three key findings: (1 Professional accountants and auditors are having in average a theoretical knowledge of the emerging technologies in the accounting field, but they still need to enhance their skills to exploit them efficiently, (2 Mobile technologies started to be adopted by the Romanian practitioners and (3 The profession has become aware of the security risks brought by emerging technologies in the digital accounting. The accounting profession is on the verge of change and the practitioners do not yet possess sufficient skills regarding the analyzed emerging technologies. As per this, the professional bodies and academic environment should reassess their curricula to enforce the necessary changes for preparing practitioners to successfully face the future challenges and avoid their replacement by other professions more qualified.

32 CFR 310.25 - Disclosure accounting.

Science.gov (United States)

2010-07-01

... 32 National Defense 2 2010-07-01 2010-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information. (3...

The Role of Accounting and Accounting Law in Establishing Public Economic Policies in the Post-crisis Period

Directory of Open Access Journals (Sweden)

Aurelian Virgil BĂLUŢĂ