Accountability: new challenges, new forms

NARCIS (Netherlands)

van Woerkum, C.; Aarts, N.

2012-01-01

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

75 FR 46945 - Proposed Collection; Comment Request; the Drug Accountability Record (Form NIH 2564) (NCI)

Science.gov (United States)

2010-08-04

... Request; the Drug Accountability Record (Form NIH 2564) (NCI) SUMMARY: In compliance with the requirement... Management and Budget (OMB) for review and approval. Proposed Collection Title: The Drug Accountability... agent accountability. In order to fulfill these requirements, a standard Investigational Drug...

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

Science.gov (United States)

2010-10-06

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

Does the transformation of accounting firms’ organizational form improve audit quality? Evidence from China

Directory of Open Access Journals (Sweden)

Chunfei Wang

2015-12-01

Full Text Available In this study, we examine the effects of the transformation of accounting firms’ organizational form on audit quality. We find that the transformation from limited liability to limited liability partnerships has a significant negative effect on the absolute value of discretionary accruals of audited companies. In particular, the transformation has a significant negative effect on positive discretionary accruals and no effect on negative discretionary accruals. We also find that CPAs are more likely to issue modified audit opinions in the year after the transformation, and that there is no evidence that accounting firm size and listed company ownership influence the relationship between the transformation and audit quality. Our conclusions provide empirical evidence for policy makers and enrich the literature on accounting firms’ organizational forms.

17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

Science.gov (United States)

2010-04-01

... statement of separate accounts organized as management investment companies. 274.11b Section 274.11b... accounts organized as management investment companies. Form N-3 shall be used as the registration statement... offer variable annuity contracts to register as management investment companies. This form shall also be...

Shouting and providing: Forms of exchange in the drinking accounts of young Australians.

Science.gov (United States)

Murphy, Dean A; Hart, Aaron; Moore, David

2017-07-01

Australian health promotion campaigns encourage people to manage their alcohol consumption by avoiding involvement in a form of round drinking known as 'shouting'. We consider this individualist advice in light of our analysis of the social relations established by young people through collective drinking, in which we conceptualise friends, family and work colleagues as participants in complex networks of exchange. Data were gathered during in-depth, semistructured interviews and ethnographic fieldwork conducted in a socioeconomically disadvantaged outer suburb of Melbourne, Australia. The interview sample comprised nine men and seven women of diverse ethnic backgrounds, with a median age of 21 years. We identified two types of exchange-'shouting' and 'providing'-enacted by round drinking and other collective drinking practices. 'Shouting' is a form of balanced reciprocity in which participants take turns buying drinks for all others in the group. It is an immediate, direct exchange of alcoholic gifts that are equivalent in value. 'Providing' is characterised by indirect reciprocity in which the social aspects of the transaction are emphasised over the value of the goods exchanged. In addition to risking social exclusion, rejecting this form of collective drinking may also risk rejecting the other resources exchanged in this form of sharing, such as food, transport and accommodation. Exchanges of alcoholic gifts complicate the straightforward application of individualist health promotion advice. Social relations need to be taken into account when designing health promotion interventions that seek to reduce alcohol-related harm. [Murphy DA, Hart A, Moore D. Shouting and providing: Forms of exchange in the drinking accounts of young Australians. Drug Alcohol Rev 2017;36:442-448]. © 2016 Australasian Professional Society on Alcohol and other Drugs.

17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

Science.gov (United States)

2010-04-01

... statement for separate accounts organized as management investment companies. 239.17a Section 239.17a... accounts organized as management investment companies. Form N-3 shall be used for registration under the... register under the Investment Company Act of 1940 as management investment companies, and certain other...

Distribution and Biocontrol Potential of phlD(+) Pseudomonads in Corn and Soybean Fields.

Science.gov (United States)

McSpadden Gardener, Brian B; Gutierrez, Laura J; Joshi, Raghavendra; Edema, Richard; Lutton, Elizabeth

2005-06-01

ABSTRACT The abundance and diversity of phlD(+) Pseudomonas spp. colonizing the rhizospheres of young, field-grown corn and soybean plants were assayed over a 3-year period. Populations of these bacteria were detected on the large majority of plants sampled in the state of Ohio, but colonization was greater on corn. Although significant variation in the incidence of rhizosphere colonization was observed from site to site and year to year on both crops, the magnitude of the variation was greatest for soybean. The D genotype was detected on plants collected from all 15 counties examined, and it represented the most abundant subpopulation on both crops. Additionally, six other genotypes (A, C, F, I, R, and S) were found to predominate in the rhizosphere of some plants. The most frequently observed of these were the A genotype and a newly discovered S genotype, both of which were found on corn and soybean roots obtained from multiple locations. Multiple isolates of the most abundant genotypes were recovered and characterized. The S genotype was found to be phylogenetically and phenotypically similar to the D genotype. In addition, the novel R genotype was found to be most similar to the A genotype. All of the isolates displayed significant capacities to inhibit the growth of an oomycete pathogen in vitro, but such phenotypes were highly dependent on media used. When tested against multiple oomycete pathogens isolated from soybean, the A genotype was significantly more inhibitory than the D genotype when incubated on 1/10x tryptic soy agar and 1/5x corn meal agar. Seed inoculation with different isolates of the A, D, and S genotypes indicated that significant root colonization, generally in excess of log 5 cells per gram of root, could be attained on both crops. Field trials of the A genotype isolate Wayne1R indicated the capacity of inoculant populations to supplement the activities of native populations so as to increase soybean stands and yields. The relevance of

Accountability in Health Care

DEFF Research Database (Denmark)

Vrangbæk, Karsten; Byrkjeflot, Haldor

2016-01-01

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

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.

Role of Management Accounting in Accounting in General

OpenAIRE

Oleksandr Panadiy

2015-01-01

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

The capital structure impact on forming company’s accounting policy

OpenAIRE

Česnavičiūtė, Giedrė

2011-01-01

KEWORDS: Accounting policy, accounting policy choice, disclosure of accounting policies, capital structure, financial leverage, legitimacy theory, agency theory, signal theory, stakeholder theory. The optimal structure of the capital has a huge impact assuring its goals and financial stability. The company’s appropriate situation of financial condition depends on the accounting policies formation as well. In this paper there was made the investigation of correlation of company’s capital struc...

The role of the antimicrobial compound 2,4-diacetylphloroglucinol in the impact of biocontrol Pseudomonas fluorescens F113 on Azospirillum brasilense phytostimulators.

Science.gov (United States)

Couillerot, Olivier; Combes-Meynet, Emeline; Pothier, Joël F; Bellvert, Floriant; Challita, Elita; Poirier, Marie-Andrée; Rohr, René; Comte, Gilles; Moënne-Loccoz, Yvan; Prigent-Combaret, Claire

2011-06-01

Pseudomonads producing the antimicrobial metabolite 2,4-diacetylphloroglucinol (Phl) can control soil-borne phytopathogens, but their impact on other plant-beneficial bacteria remains poorly documented. Here, the effects of synthetic Phl and Phl(+) Pseudomonas fluorescens F113 on Azospirillum brasilense phytostimulators were investigated. Most A. brasilense strains were moderately sensitive to Phl. In vitro, Phl induced accumulation of carotenoids and poly-β-hydroxybutyrate-like granules, cytoplasmic membrane damage and growth inhibition in A. brasilense Cd. Experiments with P. fluorescens F113 and a Phl(-) mutant indicated that Phl production ability contributed to in vitro growth inhibition of A. brasilense Cd and Sp245. Under gnotobiotic conditions, each of the three strains, P. fluorescens F113 and A. brasilense Cd and Sp245, stimulated wheat growth. Co-inoculation of A. brasilense Sp245 and Pseudomonas resulted in the same level of phytostimulation as in single inoculations, whereas it abolished phytostimulation when A. brasilense Cd was used. Pseudomonas Phl production ability resulted in lower Azospirillum cell numbers per root system (based on colony counts) and restricted microscale root colonization of neighbouring Azospirillum cells (based on confocal microscopy), regardless of the A. brasilense strain used. Therefore, this work establishes that Phl(+) pseudomonads have the potential to interfere with A. brasilense phytostimulators on roots and with their plant growth promotion capacity.

A combined acidification/PEO flocculation process to improve the lignin removal from the pre-hydrolysis liquor of kraft-based dissolving pulp production process.

Science.gov (United States)

Shi, Haiqiang; Fatehi, Pedram; Xiao, Huining; Ni, Yonghao

2011-04-01

The presence of lignin impairs the utilization of the hemicelluloses dissolved in the pre-hydrolysis liquor (PHL) of the kraft-based dissolving pulp production process. In this paper, a novel process was developed by combining the acidification and poly ethylene oxide (PEO) flocculation concepts to improve the lignin removal. The results showed that the lignin removal was improved by the addition of PEO to the acidified PHL, particularly at a low pH of 1.5. The main mechanisms involved are the lignin/PEO complex formation and the bridging of the formed complexes. This hypothesis was supported by the turbidity, FTIR and particle size measurements. Interestingly, the hemicelluloses removal from the acidification/PEO flocculation was marginal, which would be beneficial for the down-stream ethanol production from the PHL. Additionally, a process flow diagram was proposed that incorporates this new concept into the existing configuration of kraft-based dissolving pulp production process. Copyright © 2011 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...

Program Cost Accounting Manual. Form J-380/Form J-580, 1989-90.

Science.gov (United States)

California State Dept. of Education, Sacramento. Office of Financial Management Practices and Standards.

In response to criticism by legislators, the business community, and other publics for an apparent lack of sound financial management, the California State Department of Education, together with representatives from the field and from state control agencies, began to develop a new program cost accounting system in 1984. After pilot testing, the…

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.

Improving the adsorption of lignocelluloses of prehydrolysis liquor on precipitated calcium carbonate.

Science.gov (United States)

Fatehi, Pedram; Shen, Jing; Hamdan, Fadia C; Ni, Yonghao

2013-02-15

In this work, the adsorption of lignocelluloses of pre-hydrolysis liquor (PHL) on precipitated calcium carbonate (PCC) was studied in the presence of poly diallyldimethylammonium chloride (PDADMAC) or cationic polyacrylamide (CPAM). The results revealed that adding PCC to PHL and subsequently adding cationic polymers to PHL/PCC systems was more effective than adding cationic polymers to PHL and then adding PCC to the cationic polymer/PHL systems. At the same dosage applied, PDADMAC resulted in a higher adsorption of lignocelluloses on PCC than CPAM did due to its higher charge density. The adsorption of lignocelluloses on PCC reached its maximum in 3h, and a high temperature reduced the adsorption level as the adsorption was an exothermic process. The maximum adsorptions of 530 mg/g oligo-sugars, 203 mg/g lignin and 58 mg/g furfural on PCC were achieved via adding 0.8 mg/g PDADMAC2 (i.e. higher MW PDADMAC) to PCC/PHL system. Copyright © 2012 Elsevier Ltd. All rights reserved.

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.

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

Directory of Open Access Journals (Sweden)

Svirko S.V.

2017-03-01

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

A reappraisal of the benefit-risk profile of hydroxyurea in polycythemia vera: A propensity-matched study.

Science.gov (United States)

Barbui, Tiziano; Vannucchi, Alessandro Maria; Finazzi, Guido; Finazzi, Maria Chiara; Masciulli, Arianna; Carobbio, Alessandra; Ghirardi, Arianna; Tognoni, Gianni

2017-11-01

The use of hydroxyurea (HU) as first line therapy in polycythemia vera (PV) has been criticized because no solid demonstration that this drug prevents thrombosis or prolongs survival has been so far produced. Here we present the outcomes of a large cohort of patients with PV included in the European Collaborative Low-dose Aspirin (ECLAP) study. We selected 1,042 patients who, during the follow-up, had received only phlebotomy (PHL) or HU to maintain the hematocrit level < 45%. To assure comparability, we conducted a propensity score matching analysis. The two groups (PHL n = 342 and HU n = 681) were well balanced for the parameters included in the propensity score (overall balance: χ 2  = 2.44, P = 0.964). Over a comparable period of follow-up (PHL = 29.9 vs. HU = 34.7 months), we documented an advantage of HU over PHL consistently significant with respect to the incidence of fatal/non-fatal cardiovascular (CV) events (5.8 vs. 3.0 per 100 person-years in PHL vs. HU group, P = 0.002) and myelofibrosis transformation that was only experienced by patients of PHL group. Evolution to acute leukemia was registered in three patients (two in PHL and one in HU group). The excess of mortality and total CV events in the PHL patients was restricted to the high-risk group, and, compared with HU cases, was significant higher in the PHL patients who failed to reach the hematocrit target < 0.45% (P = 0.000). In conclusion, this analysis provides reliable and qualified estimates of the therapeutic profile of HU and PHL treatments for future experimental studies and for the management of PV in clinical practice. © 2017 Wiley Periodicals, Inc.

Genetic determinants of reutericyclin biosynthesis in Lactobacillus reuteri.

Science.gov (United States)

Lin, Xiaoxi B; Lohans, Christopher T; Duar, Rebbeca; Zheng, Jinshui; Vederas, John C; Walter, Jens; Gänzle, Michael

2015-03-01

Reutericyclin is a unique antimicrobial tetramic acid produced by some strains of Lactobacillus reuteri. This study aimed to identify the genetic determinants of reutericyclin biosynthesis. Comparisons of the genomes of reutericyclin-producing L. reuteri strains with those of non-reutericyclin-producing strains identified a genomic island of 14 open reading frames (ORFs) including genes coding for a nonribosomal peptide synthetase (NRPS), a polyketide synthase (PKS), homologues of PhlA, PhlB, and PhlC, and putative transport and regulatory proteins. The protein encoded by rtcN is composed of a condensation domain, an adenylation domain likely specific for d-leucine, and a thiolation domain. rtcK codes for a PKS that is composed of a ketosynthase domain, an acyl-carrier protein domain, and a thioesterase domain. The products of rtcA, rtcB, and rtcC are homologous to the diacetylphloroglucinol-biosynthetic proteins PhlABC and may acetylate the tetramic acid moiety produced by RtcN and RtcK, forming reutericyclin. Deletion of rtcN or rtcABC in L. reuteri TMW1.656 abrogated reutericyclin production but did not affect resistance to reutericyclin. Genes coding for transport and regulatory proteins could be deleted only in the reutericyclin-negative L. reuteri strain TMW1.656ΔrtcN, and these deletions eliminated reutericyclin resistance. The genomic analyses suggest that the reutericyclin genomic island was horizontally acquired from an unknown source during a unique event. The combination of PhlABC homologues with both an NRPS and a PKS has also been identified in the lactic acid bacteria Streptococcus mutans and Lactobacillus plantarum, suggesting that the genes in these organisms and those in L. reuteri share an evolutionary origin. Copyright © 2015, American Society for Microbiology. All Rights Reserved.

Nootropic, neuroprotective and neurotrophic effects of phloretin in scopolamine induced amnesia in mice.

Science.gov (United States)

Ghumatkar, Priya J; Patil, Sachin P; Jain, Pankaj D; Tambe, Rufi M; Sathaye, Sadhana

2015-08-01

Phloretin (PHL), a dihydrochalcone flavonoid usually present in the roots and leaves of apple tree. In vitro study on GT1-7 immortalized hypothalamic neurons exposed to amyloid beta (25-35), demonstrated that PHL significantly influenced membrane fluidity and potential. PHL also significantly decreased excitotoxicity by restoring the calcium homeostasis in the same. Thus, PHL proves to be a promising therapeutic moiety which should be further screened in the treatment of Alzheimer's disease. The objective of the present study was to evaluate the nootropic, neuroprotective and neurotrophic roles of PHL in the subacute scopolamine induced amnesia in mice. In this study, mice were pretreated with PHL 2.5mg/kg, 5mg/kg, 10mg/kg and Donepezil (DON) 1mg/kg intraperitoneally (i.p) for 14days. The last 7days of treatment regimen included daily injection of SCP 1.5mg/kg to induce cognitive deficits. Mice were subjected to behavioral analysis. Biochemical estimation of the brain homogenates for acetylcholinesterase and oxidative stress biomarkers were conducted. Furthermore, immunohistochemical analysis for the brain derived neurotrophic factor (BDNF) was carried out particularly in the hippocampus. PHL was found to significantly improve the performance of mice in Morris water maze test (Pnootropic, neuroprotective and neurotrophic activities in SCP induced memory impaired mice and hence, is a promising therapeutic moiety in the treatment of AD. Copyright © 2015 Elsevier Inc. All rights reserved.

Evo-devo and accounting for Darwin's endless forms.

Science.gov (United States)

Brakefield, Paul M

2011-07-27

Evo-devo has led to dramatic advances in our understanding of how the processes of development can contribute to explaining patterns of evolutionary diversification that underlie the endless forms of animal life on the Earth. This is increasingly the case not only for the origins of evolutionary novelties that permit new functions and open up new adaptive zones, but also for the processes of evolutionary tinkering that occur within the subsequent radiations of related species. Evo-devo has time and again yielded spectacular examples of Darwin's notions of common ancestry and of descent with modification. It has also shown that the evolution of endless forms is more about the evolution of the regulatory machinery of ancient genes than the origin and elaboration of new genes. Evolvability, especially with respect to the capacity of a developmental system to evolve and to generate the variation in form for natural selection to screen, has become a pivotal focus of evo-devo. As a consequence, a balancing of the concept of endless forms in morphospace with a greater awareness of the potential for developmental constraints and bias is becoming more general. The prospect of parallel horizons opening up for the evolution of behaviour is exciting; in particular, does Sean Carroll's phrase referring to old genes learning new tricks in the evolution of endless forms apply equally as well to patterns of diversity and disparity in behavioural trait-space?

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.

Biofilm formation by Escherichia coli is stimulated by synergistic interactions and co-adhesion mechanisms with adherence-proficient bacteria

NARCIS (Netherlands)

Castonguay, MH; van der Schaaf, S; Koester, W; Krooneman, J; Harmsen, H; Landini, P; van der Meer, W.

Laboratory strains of Escherichia coli do not show significant ability to attach to solid surfaces and to form biofilms. We compared the adhesion properties of the E. coli PHL565 laboratory strain to eight environmental E. coli isolates: only four isolates displayed adhesion properties to glass

Implementing Replacement Cost Accounting

Science.gov (United States)

1976-12-01

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

Primary Hepatic Lymphoma Mimicking Cholangiocarcinoma

Directory of Open Access Journals (Sweden)

Foroogh Forghani1,

2017-07-01

Full Text Available Primary hepatic lymphoma (PHL presenting with obstructive jaundice is rare and can mimic a preoperative diagnosis of cholangiocarcinoma. We should consider PHL in patients with radiological hepatic disease with normal serum alpha-fetoprotein and carcinoembryonic antigen levels, and elevated lactate dehydrogenase. We present the case of a 67-year-old male with no significant medical history presented with abdominal pain, jaundice, fever, and abnormal liver function tests. Abdominal sonography and computed tomography scan suggested a diagnosis of obstructive jaundice and cholangitis due to cholangiocarcinoma (Klatskin tumor. A subsequent liver biopsy diagnosed PHL, and the patient was treated with combination chemotherapy, including rituximab, cyclophosphamide, doxorubicin, vincristine, and prednisone (R-CHOP. PHL should be considered in patients presenting with biliary obstruction.

Managerial accounting for transaction costs

OpenAIRE

Лабынцев, Николай Тихонович

2015-01-01

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

48 CFR 1699.70 - Cost accounting standards.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost Accounting Standards 1699.70 Cost accounting standards. With respect to all experience-rated contracts currently...

Accounting control and organizational behaviour

CERN Document Server

Otley, David

1987-01-01

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

PARADIGM OF ACCOUNTING CHANGE

Directory of Open Access Journals (Sweden)

Constanta Iacob

2016-12-01

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

NCBI nr-aa BLAST: CBRC-MDOM-06-0143 [SEVENS

Lifescience Database Archive (English)

Full Text Available CBRC-MDOM-06-0143 ref|ZP_04977425.1| possible competence protein EC [Mannheimia hae...molytica PHL213] gb|EDN73821.1| possible competence protein EC [Mannheimia haemolytica PHL213] ZP_04977425.1 0.089 25% ...

NCBI nr-aa BLAST: CBRC-MDOM-03-0119 [SEVENS

Lifescience Database Archive (English)

Full Text Available CBRC-MDOM-03-0119 ref|ZP_04977425.1| possible competence protein EC [Mannheimia hae...molytica PHL213] gb|EDN73821.1| possible competence protein EC [Mannheimia haemolytica PHL213] ZP_04977425.1 0.22 25% ...

NCBI nr-aa BLAST: CBRC-MDOM-01-0289 [SEVENS

Lifescience Database Archive (English)

Full Text Available CBRC-MDOM-01-0289 ref|ZP_04977425.1| possible competence protein EC [Mannheimia hae...molytica PHL213] gb|EDN73821.1| possible competence protein EC [Mannheimia haemolytica PHL213] ZP_04977425.1 0.15 25% ...

NCBI nr-aa BLAST: CBRC-MDOM-03-0034 [SEVENS

Lifescience Database Archive (English)

Full Text Available CBRC-MDOM-03-0034 ref|ZP_04977425.1| possible competence protein EC [Mannheimia hae...molytica PHL213] gb|EDN73821.1| possible competence protein EC [Mannheimia haemolytica PHL213] ZP_04977425.1 0.63 23% ...

Distribution and kinetics of glucose in rats analyzed by noncompartmental and compartmental analysis

International Nuclear Information System (INIS)

Raman, M.; Radziuk, J.; Hetenyi, G. Jr.

1990-01-01

The steady-state kinetics and distribution of glucose were assessed using noncompartmental and various two-compartment models in rats that were infused with insulin (+/- euglycemic clamping), methylprednisolone (MP), or phlorizin (PHL) as well as rats injected with protamine-zinc-insulin (PZI) or rendered diabetic. Decreases in clearance of glucose (PCR) were greatest with insulin infusion, followed by PHL, MP, and PZI treatments. PCR decreased in diabetes to 25% of normal. With hyperinsulinemia and euglycemia, turnover rates were 1.18 times the rate of glucose infusion. In normal rats the ratio of the contents of the two compartments was 0.6-0.8 (depending on the model). Significant increases, of between 2.8 and 5.2, were observed with insulin infusion and between 0.8 and 1.8 with PHL, again depending on the model. Because PHL-induced changes in PCR are renal, these data suggest that variations in glucose distribution depend on changes in PCR as well as insulin. The intercompartmental rate constant decreased, and the noncompartmental volume of distribution increased to reflect the above changes. In non-steady-state studies, glucose release increased in response to insulin but not to PHL in contrast to other species

Accounting Information Systems Implementation and Management Accounting Change

Directory of Open Access Journals (Sweden)

Bredmar Krister

2014-09-01

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

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

Science.gov (United States)

2011-08-12

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

International harmonization of accounting demands a new approach to accounting education

Directory of Open Access Journals (Sweden)

Milana Otrusinová

2013-01-01

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

Public sector accounting in the education syllabi of leading chartered accountant professional bodies: A comparative study

Directory of Open Access Journals (Sweden)

Ahmed Mohammadali-Haji

2016-05-01

Full Text Available Public sector accounting has emerged as an area of concern within the sphere of professional accounting education. The International Federation of Accountants (IFAC allows its member bodies to apply discretion in the application of public sector accounting education requirements. This study explored the nature and extent to which public sector accounting features in the education syllabi of the leading chartered accountant professional bodies that form part of the IFAC contingent. By following an explorative approach, the study identified international trends within the ambit of public sector accounting education and provides guidance for other professional bodies in assessing the nature and extent of their public sector accounting education requirements

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...

Leishmaniose : maladie sans frontières | CRDI - Centre de ...

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

La leishmaniose viscérale, la forme la plus sévère de la maladie, .... une petite bière », sourit-il en levant son verre avant d'embrasser son accordéon. ... 20 espèces de parasites du type leishmania; 90 espèces de phlébotomes vecteurs.

Integrating Systems into Accounting Instruction.

Science.gov (United States)

Heatherington, Ralph

1980-01-01

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

Open Book Professional Accountancy Examinations

Science.gov (United States)

Rowlands, J. E.; Forsyth, D.

2006-01-01

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

STRATEGIC MANAGEMENT ACCOUNTING: DEFINITION AND TOOLS

Directory of Open Access Journals (Sweden)

Nadiia Pylypiv

2017-08-01

Full Text Available The article is dedicated to learning the essence of the definition of “strategic management accounting” in domestic and foreign literature. Strategic management accounting tools has been studied and identified constraints that affect its choice. The result of the study is that the understanding of strategic management accounting was formed by authors. The tools which are common for both traditional managerial accounting and strategic and the specific tools necessary for efficient implementation of strategic management accounting have been defined. Keywords: strategic management accounting, definition, tools, strategic management decisions.

A Comparative Study of Accounting Entities Under Different Business Organizations

Institute of Scientific and Technical Information of China (English)

LUO Hong-lan; XU Guo-xin; FAN Jin

2001-01-01

In terms of accounting, all types of business enterprises regardless of their organizational form are separate accounting entities. But different types of organization forms entail remarkable differences in the establishments, legal positions, liabilities, taxation obligations and accounting practices of the business enterprises as accounting entities. A good knowledge of such difference is beneficial to the promotion of the development of all types of business enterprises in China.

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...

Advances in metal forming expert system for metal forming

CERN Document Server

Hingole, Rahulkumar Shivajirao

2015-01-01

This comprehensive book offers a clear account of the theory and applications of advanced metal forming. It provides a detailed discussion of specific forming processes, such as deep drawing, rolling, bending extrusion and stamping. The author highlights recent developments of metal forming technologies and explains sound, new and powerful expert system techniques for solving advanced engineering problems in metal forming. In addition, the basics of expert systems, their importance and applications to metal forming processes, computer-aided analysis of metalworking processes, formability analysis, mathematical modeling and case studies of individual processes are presented.

Methodology of sustainability accounting

Directory of Open Access Journals (Sweden)

O.H. Sokil

2017-03-01

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

Ways to rational management of accounts receivable at enterprises

Directory of Open Access Journals (Sweden)

Yevtushenko N. O.

2015-05-01

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

Linfoma Hepático Primario. Presentación de un caso y revisión de la bibliografía / primary liver lynphoma. A case report and review

Directory of Open Access Journals (Sweden)

Barros Vera

2015-11-01

Full Text Available Primary hepatic lymphoma (PHL is a rare entity. It presents with unspecific manifestations and generally appears associated with chronic liver disease. Diagnosis is not simple and liver biopsy is required to confirm it.The case of a 55 year-old-woman is reported. PHL was a diagnosed as a finding, certified withpercutaneous biopsy and successfully treated with surgery and chemotherapy. PHL is a very low prevalent disease that should be suspected by history and images and confirmed by immunohistochemical techniques. The ideal treatment is not well established but it has been suggested that surgery associated with chemotherapy is the best option in focal lesions.

Removal of inhibitors from pre-hydrolysis liquor of kraft-based dissolving pulp production process using adsorption and flocculation processes.

Science.gov (United States)

Liu, Xin; Fatehi, Pedram; Ni, Yonghao

2012-07-01

A process for removing inhibitors from pre-hydrolysis liquor (PHL) of a kraft-based dissolving pulp production process by adsorption and flocculation, and the characteristics of this process were studied. In this process, industrially produced PHL was treated with unmodified and oxidized activated carbon as an absorbent and polydiallyldimethylammonium chloride (PDADMAC) as a flocculant. The overall removal of lignin and furfural in the developed process was 83.3% and 100%, respectively, while that of hemicelluloses was 32.7%. These results confirmed that the developed process can remove inhibitors from PHL prior to producing value-added products, e.g. ethanol and xylitol via fermentation. Copyright © 2012 Elsevier Ltd. All rights reserved.

75 FR 21692 - Denial of Airlines' Temporary Exemption Requests from DOT's Tarmac Delay Rules for JFK, EWR, LGA...

Science.gov (United States)

2010-04-26

... provisions, which takes effect April 29, 2010, requires U.S. certificated and commuter air carriers that... bandwagon and bootstrap what they claim are related situations at LGA, EWR and PHL in an attempt to obtain... airport creates ripple effects throughout the NY/NJ/PHL airspace. US Airways supports the grant of waivers...

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...

STRATEGIC MANAGEMENT ACCOUNTING: DEFINITION AND TOOLS

OpenAIRE

Pylypiv, Nadiia; Pіatnychuk, Iryna

2017-01-01

The article is dedicated to learning the essence of the definition of “strategic management accounting” in domestic and foreign literature. Strategic management accounting tools has been studied and identified constraints that affect its choice. The result of the study is that the understanding of strategic management accounting was formed by authors. The tools which are common for both traditional managerial accounting and strategic and the specific tools necessary for efficient implementati...

ACCOUNTING PARADIGMS WHICH FAVOR HISTORICAL COST

Directory of Open Access Journals (Sweden)

Valentin Gabriel CRISTEA

2014-05-01

Full Text Available Henning Kirkegaard shows that the evolution of accounting is to shift from one paradigm to another . Business continuity perspective should guide the company into the future , without confine it exclusively in the past. Accounting in its classical form , however, can not be dissociated from the historical cost evaluation .

PRESENTATION OF STATE SUPPORT (GRANTS IN ACCOUNTING POLICY OF POLAND

Directory of Open Access Journals (Sweden)

K. Zuk

2014-01-01

Full Text Available Since admission of Poland to the European Union Polish enterprises can make use of the state support in various forms including support in investments, investigations and developments, consulting, higher qualification, financing of exhibition participation, salary additional payments for invalid workers, repayment of loan portions. The purpose of the given publication is to make an analysis of accounting method for state support which is granted for an organization within the frameworks of the accounting policy depending on the obtained grants.Enterprises must select themselves a grant accounting form as in account books so while presenting financial reporting and these accounting and reporting forms must be reflected in the enterprise policy of accounting. The enterprise accounting policy indicates principles for creation of reserves and conditional obligations related with grants. Enterprises can use some simplifications and they can exclude creation of reserves and withhold conditional obligations concerning the grants if these measures are considered as insignificant.In accordance with the enterprise accounting policy account books must contain recordings on grant provision when a grant is transferred to the bank account or when an enterprise receives a written notice confirming final decision about payments from a financing institution. The accounting policy must determine principles of bank operation break-up on grant accounts and security system of data and files including accounting documents, accounts and other documents related to the obtained grant and the required archivation term

Lack of dust in quasar absorption line systems

International Nuclear Information System (INIS)

Jura, M.

1977-01-01

It is stated that the origin of absorption line systems in quasars is still uncertain. Most such systems apparently have atomic hydrogen column densities of the order of 10 19 /cm 2 , but at least two quasars, 1331 + 170 and PHL957, have such strong Lyman α absorption lines that atomic hydrogen column densities of the order of 10 21 /cm 2 are indicated. It should be possible to observe the dust produced 2,200 A extinction feature as it is red shifted into the visible, and to determine whether absorption line systems are produced in spiral galaxies where the dust content is similar to that in the interstellar medium. It has been argued that the emission line regions of quasars generally lack dust and that towards PHL957 the 2,200 A feature is absent. The present author argues that dust similar to that found in the interstellar medium is not found towards the quasars 1331 + 170 and PHL957. This could explain why H 2 is not found towards PHL957, and it indicates that the absorption line systems in quasars are not produced in spiral galaxies similar to our own. It seems from the analysis presented that the dust-to-gas ratio towards 1331 + 170 is at least a factor of 20 less than in the interstellar medium, and there is no reason to suppose that this lack of dust results from a lack of metals It is concluded that there seems to be a lack of normal dust towards PHL957 by at least a factor of two; and that the absorption region towards 1331 + 170 and probably the region towards PHL957 are lacking dust similar to that in our own galaxy. This can explain the lack of H 2 in these systems. (U.K.)

Analysis of the Expediency of Switching to Accounting Outsourcing

Directory of Open Access Journals (Sweden)

Liakhovych Halyna І.

2017-12-01

Full Text Available The aim of the article is to justify the methodology for analysis of the expediency of switching to accounting outsourcing. Based on considering scientific papers, approaches to analyzing the expediency of switching to accounting outsourcing are generalized; special attention is paid to analyzing transaction costs of accounting outsourcing, which under current conditions are one of the defining quantitative criteria for choosing this form of organization of accounting. The choice of the type of accounting outsourcing (full or partial for various groups of enterprises (micro-enterprises, small and medium-sized, large ones is justified. There determined the sequence of analyzing the expediency of switching to accounting outsourcing that implies identification of the areas of accounting for transferring; selection of an outsourcer; assessment of risks associated with reliability of the outsourcer. Prospects for further research are the issue of analyzing the effectiveness of outsourcing as a form of organization of accounting.

Narrative Accounting Practices in Indonesia Companies

Directory of Open Access Journals (Sweden)

Inten Meutia

2017-05-01

Full Text Available This research aimed to reveal creative accounting practices in the form of narrative accounting occuring in companies in Indonesia. Using content analysis, this research analyzed the management discussion and analysis section in the annual report on the group of companies whose performance had increased and declined in several companies listed on the Indonesian Stock Exchange. This research finds that the narrative accounting practices are applied in these companies. The four methods of accounting narratives are found in both groups of companies. There are stressing the positive and downplaying the negative, baffling the readers, differential reporting, and attribution.

Banking Accounting Practices “Humanist”

Directory of Open Access Journals (Sweden)

Nanang Shonhadji

2016-04-01

Full Text Available Humanism is a universal value that should be attached to all forms and operational activities of the bank because the bank’s main business is to provide service to humanity. The purpose of this study was to determine the humanist banking practice. The use of qualitative methods with a phenomenological approach that involve an account officer and marketing staff as key informants. In-depth interviews conducted to obtain comprehensive information. The results of the study informs that the banking practice in the lending and the funding activities were still oriented to material interests or to achieve maximum profit with unbalanced position. It caused the values of humanism in the form of truth and equitable negated by bank stakeholder. The results of this study also found that there are two forms of awareness is needed in the value of accountability in the process of funding and lending activities to customers humanistic were the awareness of responsibility to themselves and to God.

Primary lymphoma of the liver - A complex diagnosis

Science.gov (United States)

Steller, Ernst JA; van Leeuwen, Maarten S; van Hillegersberg, Richard; Schipper, Marguerite EI; Rinkes, Inne HM Borel; Molenaar, Izaak Q

2012-01-01

A 59-year-old woman presented with the clinical symptoms and radiologic investigations of a liver lesion suspect of metastasis. However, postoperative histopathology revealed a primary hepatic lymphoma (PHL). The case of a patient with a solitary PHL, which was treated by resection and subsequent chemotherapy, will be discussed with a short overview of the literature. PMID:22423319

Mutual Calculations in Creating Accounting Models: A Demonstration of the Power of Matrix Mathematics in Accounting Education

Science.gov (United States)

Vysotskaya, Anna; Kolvakh, Oleg; Stoner, Greg

2016-01-01

The aim of this paper is to describe the innovative teaching approach used in the Southern Federal University, Russia, to teach accounting via a form of matrix mathematics. It thereby contributes to disseminating the technique of teaching to solve accounting cases using mutual calculations to a worldwide audience. The approach taken in this course…

PERPETUAL LEASE: FEATURES OF ACCOUNTING

Directory of Open Access Journals (Sweden)

Tetiana Yurchenko

2017-03-01

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

Account Deletion Prediction on RuNet: A Case Study of Suspicious Twitter Accounts Active During the Russian-Ukrainian Crisis

Energy Technology Data Exchange (ETDEWEB)

Volkova, Svitlana; Bell, Eric B.

2016-06-17

Social networks are dynamically changing over time e.g., some accounts are being created and some are being deleted or become private. This ephemerality at both an account level and content level results from a combination of privacy concerns, spam, and deceptive behaviors. In this study we analyze a large dataset of 180,340 accounts active during the Russian-Ukrainian crisis to discover a series of predictive features for the removal or shutdown of a suspicious account. We find that unlike previously reported profile and net- work features, lexical features form the basis for highly accurate prediction of the deletion of an account.

APPLYING THE PRINCIPLES OF ACCOUNTING IN

OpenAIRE

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

2015-01-01

The application of accounting principles (accounting principle on accrual basis; principle of business continuity; method consistency principle; prudence principle; independence principle; the principle of separate valuation of assets and liabilities; intangibility principle; non-compensation principle; the principle of substance over form; the principle of threshold significance) to companies that are in bankruptcy procedure has a number of particularities. Thus, some principl...

Student Accountability in Team-Based Learning Classes

Science.gov (United States)

Stein, Rachel E.; Colyer, Corey J.; Manning, Jason

2016-01-01

Team-based learning (TBL) is a form of small-group learning that assumes stable teams promote accountability. Teamwork promotes communication among members; application exercises promote active learning. Students must prepare for each class; failure to do so harms their team's performance. Therefore, TBL promotes accountability. As part of the…

Cytoplasmic pH and the regulation of the dictyostelium cell cycle

NARCIS (Netherlands)

Aerts, R.J.; Durston, A.J.; Moolenaar, W.H.

1985-01-01

Cytoplasmic pH (pHl) was monitored during the cell cycle of synchronous populations of Dictyostelium discoideum by means of a pH “null point” method. There is a cycle of pHl that closely corresponds to the DNA replication cycle, with a minimum of pH 7.20 in interphase and a peak of pH 7.45 during S

Accountability in Times of Austerity

DEFF Research Database (Denmark)

Hansen, Hanne Foss; Kristiansen, Mads Bøge

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

Problems of intangible assets commercialization accounting

Directory of Open Access Journals (Sweden)

S.F. Legenchyk

2016-03-01

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

EMERGING COMMON LAW DECISIONS IN GOODWILL ACCOUNTING REGULATION

OpenAIRE

Radu-Daniel LOGHIN

2014-01-01

In respect to financial reporting, statutory accounting standards and regulations form only a part of the normative landscape. Considering the case of common law countries, besides these classic sources of norms and practices there is an alternative base for exercising the professional judgement of the accountant, the case law precedents which drive and supplement in cases accounting regulations. For the purpose of this paper, goodwill accounting is explored from a normative perspective which...

When accounting was economics

Directory of Open Access Journals (Sweden)

Mieczysław Dobija

2015-04-01

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

Les phlébotomes (Diptera-Psychodidae de l'île de Chypre.II - Presence de Leishmania (Leishmania infantum Nicolle, 1908 (zymodeme MON 1 chez Phlebotomus (Larroussius tobbi Adler et Theodor, 1930

Directory of Open Access Journals (Sweden)

Léger N.

2000-06-01

Full Text Available Dans le foyer leishmanien cypriote, les auteurs ont disséqué 2910 femelles de phlébotomes appartenant à 11 espèces : Phlebotomus papatasi, P. sergenti, P. jacusieli, P. alexandri, P. tobbi, P. galilaeus, P. mascittii, P. economidesi, Sergentomyia fallax, S. minuta et S. azizi . Les deux larroussius (P. galilaeus et P. tobbi sont les espèces les plus abondantes. Elles représentent plus de 60 % des captures réalisées avec des pièges CDC. Des promastigotes ont été observées chez un seul spécimen appartenant à l'espèce P. tobbi. Elles ont été mises en culture puis identifiées selon la méthode isoenzymatique. La souche de Leishmania isolée appartient à l'espèce Leishmania infantum, zymodème MON 1. Le même zymodème a été aussi isolé et identifié chez quatre chiens de l'île. En l'absence des vecteurs habituels de L. infantum dans l'est méditerranéen (P. neglectus ef P. syriacus et en raison de sa répartition à Chypre, P. tobbi constitue vraisemblablement un bon vecteur local. Sa faible anthropophilie expliquerait peut-être le très faible nombre de cas humains. Le rôle de P. galilaeus dans la transmission de la leishmaniose à Chypre reste à préciser.

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...

Specific IgE response to different grass pollen allergen components in children undergoing sublingual immunotherapy

Directory of Open Access Journals (Sweden)

Marcucci Francesco

2012-06-01

Full Text Available Abstract Background Grass pollen is a major cause of respiratory allergy worldwide and contain a number of allergens, some of theme (Phl p 1, Phl p 2, Phl p 5, and Phl 6 from Phleum pratense, and their homologous in other grasses are known as major allergens. The administration of grass pollen extracts by immunotherapy generally induces an initial rise in specific immunoglobulin E (sIgE production followed by a progressive decline during the treatment. Some studies reported that immunotherapy is able to induce a de novo sensitisation to allergen component previously unrecognized. Methods We investigated in 30 children (19 males and 11 females, mean age 11.3 years, 19 treated with sublingual immunotherapy (SLIT by a 5-grass extract and 11 untreated, the sIgE and sIgG4 response to the different allergen components. Results Significant increases (p  Conclusions These findings confirm that the initial phase of SLIT with a grass pollen extract enhances the sIgE synthesis and show that the sIgE response concerns the same allergen components which induce IgE reactivity during natural exposure.

The ACUMEN Portfolio: Accounting for Alternative Forms of Scholarly Output

NARCIS (Netherlands)

Wouters, P.; Tatum, C.

2013-01-01

New tools for measuring the impact of research (altmetrics) bring much needed attention to changing scholarly communication practices. However, alternative forms of output are still widely excluded from the evaluation of individual researchers. The ACUMEN project addresses this problem in two ways.

State Technical Committee for Accounting. Official Report.

Science.gov (United States)

Jensen, Claudia

This report contains validated task inventory listings for accounting occupations. An introductory report in brief outline form gives background of the work of the technical committee that identified the duties and tasks. This is followed by four attachments which make up most of the document. Attachment A has two parts: (1) an accounting skills…

FORMS OF YOUTH TRAVEL

OpenAIRE

Moisã Claudia Olimpia; Moisã Claudia Olimpia

2011-01-01

Taking into account the suite of motivation that youth has when practicing tourism, it can be said that the youth travel takes highly diverse forms. These forms are educational tourism, volunteer programs and “work and travel”, cultural exchanges or sports tourism and adventure travel. In this article, we identified and analyzed in detail the main forms of youth travel both internationally and in Romania. We also illustrated for each form of tourism the specific tourism products targeting you...

Giddens’ Triad in Accounting Research

Directory of Open Access Journals (Sweden)

Edson Roberto Macohon

2015-09-01

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

PERCEPTIONS REGARDING TREATMENTS AND CREATIVE ACCOUNTING POLICIES

Directory of Open Access Journals (Sweden)

HERBEI (MOȚ IOANA

2015-04-01

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

Theoretical methodical aspects of forming skills of swimming among the different groups of population in the process of physical education and sport taking into account gender differences

Directory of Open Access Journals (Sweden)

Hanchar А.І.

2012-03-01

Full Text Available Research purpose: to expose theoretical and practical bases of effective methods of forming of skills of swimming at the different groups of population taking into account the gender differences of student in the process of physical education and sport. The dominant aspects of forming skills of swimming for different age-dependent groups are set. The negative phenomena of organizational character, which does not allow in good time and reliably to form for a man vitally important skills of safe movement on water, are selected. 5 basic aspects of forming of skills are recommended swimming which characterize high-quality realization of educational in detail, professionally-applied, health-improvement-hygienical, medical prophylactic and sporting-pedagogical influences of facilities of swimming on a population.

Effects of Actor-Network Theory in Accounting Research

DEFF Research Database (Denmark)

Justesen, Lise Nederland; Mouritsen, Jan

2011-01-01

Purpose – This paper aims to discuss how Bruno Latour's version of actor-network theory has influenced accounting research. It also seeks to show that Latour's writings contain unexplored potential that may inspire future accounting research. Design/methodology/approach – The paper takes the form...

Methods of statistical calculation of fast reactor core with account of influence of fuel assembly form change in process of campaign and other factors

International Nuclear Information System (INIS)

Sorokin, G.A.; Zhukov, A.V.; Bogoslovskaya, G.P.; Sorokin, A.P.

2000-01-01

The method of calculation of a temperature field in fast reactor core using criterion equal thermo-technical reliability of subassemblies in various zones throttling taking into account change thermohydraulic characteristics of subassemblies during campaign under influence change form of core, redistribution heat generation, casual any deviation of various parameters is stated. The distribution of the statistical characteristics of a temperature field in subassemblies is calculated on subchannel method with account of an interchannel exchange and feature of influence of deformation on a temperature field in subassemblies using Monte-Carlo method. The results of the calculations show that deformation can have significant influence on a temperature mode of core. It is necessary to make thermohydraulic analysis of core during campaign at a stage of preliminary study of the projects fast reactors. (author)

12 CFR 563c.3 - Qualification of public accountant.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Qualification of public accountant. 563c.3... REQUIREMENTS Form and Content of Financial Statements § 563c.3 Qualification of public accountant. (See also 17 CFR 210.2-01.) The term “qualified public accountant” means a certified public accountant or licensed...

The Stages of Implementing the Accounting Outsourcing

Directory of Open Access Journals (Sweden)

Liakhovych Halyna I.

2017-04-01

Full Text Available The article is aimed at substantiating the procedure for implementing the accounting outsourcing, determining its stages and phases, and to address the problematic issues that arise through the main phases. The general sequence of outsourcing of accounting functions has been disclosed. It has been proposed to allocate preparatory, technological and performance stages in the course of the accounting outsourcing process. It has been found that determining the procedure and organization of the transition to accounting outsourcing is crucial in ensuring its efficiency, so that greater emphasis is placed on the first stage. A sequence of actions in the substantiation of choice for outsourcing as a form of accounting organization has been determined. The list of criteria of choice from the enterprises-outsourcers for accounting record-keeping has been clarified.

Energy accounting. Comptabilite de la gestion energetique

Energy Technology Data Exchange (ETDEWEB)

1989-01-01

This manual is intended to assist Canadian firms and organizations in the industrial, commercial and institutional sectors to design and implement an appropriate energy accounting system capable of monitoring energy productivity and performance. The manual provides a standard account format applicable to both single- and multi-unit organizations, and is presented through the use of text, forms, and numerical examples. It includes the basic concepts and relevant approaches, reporting considerations, the measurement of production outputs and energy inputs, and the measurement of energy productivity. Appendices provide a glossary of terms, calorific contents of energy commodities, metric conversion factors and prefixes, and a set of blank forms. 2 figs., 3 tabs.

Accounting for unprotected sex: stories of agency and acceptability.

Science.gov (United States)

Rhodes, Tim; Cusick, Linda

2002-07-01

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

Electronic Capitalization Asset Form -

Data.gov (United States)

Department of Transportation — National Automated Capitalization Authorization Form used by ATO Engineering Services, Logistics, Accounting for the purpose of identifying and capturing FAA project...

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

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Cevdet Kızıl

2014-08-01

Full Text Available 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 commercial code and Turkish accounting standards?”, “Do accounting academicians integrate new Turkish commercial code and Turkish accounting standards to their lectures?”, “How does modern accounting education methodology and technology coincides with the teaching of new Turkish commercial code and Turkish accounting standards?”, “Do universities offer mandatory and elective courses which cover the new Turkish commercial code and Turkish accounting standards?” and “If such courses are offered, what are their names, percentage in the curriculum and degree of coverage?”Research contributes to the literature in several ways. Firstly, new Turkish commercial code and Turkish accounting standards are current significant topics for the accounting profession. Furthermore, the accounting education provides a basis for the implementations in public and private sector. Besides, one of the intentions of new Turkish commercial code and Turkish accounting standards is to foster transparency. That is definitely a critical concept also in terms of mergers, acquisitions and investments. Stakeholders of today’s business world such as investors, shareholders, entrepreneurs, auditors and government are in need of more standardized global accounting principles Thus, revision and redesigning of accounting educations plays an important role. Emphasized points also clearly prove the necessity and functionality of this research.

Hooked on Coal: Meeting Energy Demands in the Philippines

Science.gov (United States)

2011-10-27

overview/seeking-balance-while-electricity-supply- surges-meet-demand-companies-struggle-find-domestic 10 Lenie Lectura , “Long, Uphill Climb Before...Yet, Says Scientist,” 2 February 2009, accessed 6 October 2017, Proquest. 59 Lenie Lectura , “DOE Chief Favors Nuclear-Power Generation for PHL...139, accessed 6 October 2017, Proquest. 63 Lenie Lectura , “DOE Chief Favors Nuclear-Power Generation for PHL,” Business Mirror, 30 August 2016

76 FR 55745 - Implementation of Form 990

Science.gov (United States)

2011-09-08

... the organization used the accrual method of accounting to keep its books under section 446, and... its Form 990. The comment observed that an organization using the accrual method of accounting to keep... using the organization's overall method of accounting. All tax-exempt organizations required to file...

Lithuanian accounting development phases and tendencies

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Jonas Mackevičius

2016-09-01

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

Banking Accounting Practices “Humanist” (P.31-38

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Nanang Shonhadji

2017-02-01

Full Text Available Humanism is a universal value that should be attached to all forms and operational activities of the bank because the bank’s main business is to provide service to humanity. The purpose of this study was to determine the humanist banking practice. The use of qualitative methods with a phenomenological approach that involve an account officer and marketing staff as key informants. In-depth interviews conducted to obtain comprehensive information. The results of the study informs that the banking practice in the lending and the funding activities were still oriented to material interests or to achieve maximum profit with unbalanced position. It caused the values of humanism in the form of truth and equitable negated by bank stakeholder. The results of this study also found that there are two forms of awareness is needed in the value of accountability in the process of funding and lending activities to customers humanistic were the awareness of responsibility to themselves and to God. Keywords: Humanism, Bank accounting, Phenomenology,Qualitative

The Construction of Faith in Accounting

DEFF Research Database (Denmark)

Pontoppidan, Caroline Aggestam; Chow, Danny

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

Accounting for environmental and social sustainability

OpenAIRE

Mejia Soto, Eutimio; Vargas Marín, Luis Alberto

2012-01-01

Traditionally, accounting has been conceived of as a discipline of economic nature, limited to the protection of the investor’s capital and as determinant factor to calculate taxes. New accounting is developing as a social science that evaluates the management of the organization in the generation and sustainability of the different forms of wealth that it controls. From this view, a series of properties in the protection of an entity’s patrimony is established, in which the economic interest...

Evaluation of a u.s. Public health laboratory service for the molecular detection of drug resistant tuberculosis.

Science.gov (United States)

Yakrus, Mitchell A; Metchock, Beverly; Starks, Angela M

2015-01-01

Crucial to interrupting the spread of tuberculosis (TB) is prompt implementation of effective treatment regimens. We evaluated satisfaction, comfort with interpretation, and use of molecular results from a public health service provided by the Centers for Disease Control and Prevention (CDC) for the molecular detection of drug resistant Mycobacterium tuberculosis complex (MTBC). An electronic survey instrument was used to collect information anonymously from U.S. Public Health Laboratories (PHL) that submitted at least one isolate of MTBC to CDC from September 2009 through February 2011. Over 97% of those responding expressed satisfaction with the turnaround time for receiving results. Twenty-six PHL (74%) reported molecular results to healthcare providers in less than two business days. When comparing the molecular results from CDC with their own phenotypic drug susceptibility testing, 50% of PHL observed discordance. No respondents found the molecular results difficult to interpret and 82% were comfortably discussing them with TB program officials and healthcare providers. Survey results indicate PHL were satisfied with CDC's ability to rapidly provide interpretable molecular results for isolates of MTBC submitted for determination of drug resistance. To develop educational materials and strategies for service improvement, reasons for discordant results and areas of confusion need to be identified.

Evaluation of a U.S. Public Health Laboratory Service for the Molecular Detection of Drug Resistant Tuberculosis

Directory of Open Access Journals (Sweden)

Mitchell A. Yakrus

2015-01-01

Full Text Available Crucial to interrupting the spread of tuberculosis (TB is prompt implementation of effective treatment regimens. We evaluated satisfaction, comfort with interpretation, and use of molecular results from a public health service provided by the Centers for Disease Control and Prevention (CDC for the molecular detection of drug resistant Mycobacterium tuberculosis complex (MTBC. An electronic survey instrument was used to collect information anonymously from U.S. Public Health Laboratories (PHL that submitted at least one isolate of MTBC to CDC from September 2009 through February 2011. Over 97% of those responding expressed satisfaction with the turnaround time for receiving results. Twenty-six PHL (74% reported molecular results to healthcare providers in less than two business days. When comparing the molecular results from CDC with their own phenotypic drug susceptibility testing, 50% of PHL observed discordance. No respondents found the molecular results difficult to interpret and 82% were comfortably discussing them with TB program officials and healthcare providers. Survey results indicate PHL were satisfied with CDC’s ability to rapidly provide interpretable molecular results for isolates of MTBC submitted for determination of drug resistance. To develop educational materials and strategies for service improvement, reasons for discordant results and areas of confusion need to be identified.

Philtrum length and intercommissural distance measurements at mixed dentition period.

Science.gov (United States)

Mostafa, Mostafa; Hassib, Nehal; Sayed, Inas; Neamat, Amany; Ramzy, Magda; El-Badry, Tarek; ElGabry, Hisham; Salem, Haidy; Omar, Nada; Ismail, Amira; Ibrahim, Yousra; Shebaita, Amr; Allam, Ahmed; Mostafa, Magdy

2018-05-01

Anthropometric measurements of the lip and mouth are of great importance in clinical dysmorphology as well as reconstructive plastic surgery. In this study, the philtrum length (PhL) and intercommissural distance (ICmD) nomograms for Egyptian children in the mixed dentition period were established. A group of 1,338 Egyptian students in primary schools (735 boys and 603 girls) were included in the study. The students were at mixed dentition period and their ages ranged from 7 to 12 years. Anthropometric norms of PhL and ICmD were developed with significant sex difference in certain groups. A ratio between PhL and ICmD was developed. These data will help facilitate both objective and subjective evaluation of the lip and mouth for proper diagnosis of orofacial anomalies and variations as well as for ideal treatment plans. © 2018 Wiley Periodicals, Inc.

The State Public Health Laboratory System.

Science.gov (United States)

Inhorn, Stanley L; Astles, J Rex; Gradus, Stephen; Malmberg, Veronica; Snippes, Paula M; Wilcke, Burton W; White, Vanessa A

2010-01-01

This article describes the development since 2000 of the State Public Health Laboratory System in the United States. These state systems collectively are related to several other recent public health laboratory (PHL) initiatives. The first is the Core Functions and Capabilities of State Public Health Laboratories, a white paper that defined the basic responsibilities of the state PHL. Another is the Centers for Disease Control and Prevention National Laboratory System (NLS) initiative, the goal of which is to promote public-private collaboration to assure quality laboratory services and public health surveillance. To enhance the realization of the NLS, the Association of Public Health Laboratories (APHL) launched in 2004 a State Public Health Laboratory System Improvement Program. In the same year, APHL developed a Comprehensive Laboratory Services Survey, a tool to measure improvement through the decade to assure that essential PHL services are provided.

ACCOUNTING BETWEEN LAW, ETHICS AND MORALITY

Directory of Open Access Journals (Sweden)

Anca-Simona N. HROMEI

2013-10-01

Full Text Available 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 public responsibilities, accountants must rely on elements of doctrine, ethics, or ethics and morality. The study wants to show the importance of the accounting discipline, which has begun to increasingly focus on the creation of a moral or ethical basis, putting these issues on the same level with respecting the law. The boundary between what is legal but not ethical or moral is very small, and there were many business cases where unethical behaviour led to business failure.

Material control and accounting at Exxon Nuclear, I

International Nuclear Information System (INIS)

Schneider, R.A.

1985-01-01

The nuclear material control and accounting system at Exxon Nuclear will be described in detail. Subjects discussed will include: the basis of the MC and A system, the nuclear materials accounting systems (NMRS and NICS), physical inventory taking, IAEA inspection experience, safeguards organization, measurements and measurement control, MUF evaluation, accounting forms and reports and use of tamper-indicating seals. The general requirements for material accounting and control in this type of a bulk-handling facility are described. The way those requirements are met for the subject areas shown above is illustrated using a reference (Model Plant) version of the Exxon Nuclear plant The difference between the item-accounting procedures used at reactor facilities and the bulk-accounting procedures used at fuel fabrication facilities is discussed in detail

Design of forest rent accounting

Directory of Open Access Journals (Sweden)

T.S. Osadcha

2016-12-01

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

Differential forms orthogonal to holomorphic functions or forms, and their properties

CERN Document Server

Aizenberg, L A

1983-01-01

The authors consider the problem of characterizing the exterior differential forms which are orthogonal to holomorphic functions (or forms) in a domain D\\subset {\\mathbf C}^n with respect to integration over the boundary, and some related questions. They give a detailed account of the derivation of the Bochner-Martinelli-Koppelman integral representation of exterior differential forms, which was obtained in 1967 and has already found many important applications. They study the properties of \\overline \\partial-closed forms of type (p, n - 1), 0\\leq p\\leq n - 1, which turn out to be the duals (with respect to the orthogonality mentioned above) to holomorphic functions (or forms) in several complex variables, and resemble holomorphic functions of one complex variable in their properties.

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

Directory of Open Access Journals (Sweden)

V. Shvets

2014-09-01

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

Epidemiological accountability: philanthropists, global health and the audit of saving lives

Science.gov (United States)

Reubi, David

2018-01-01

Abstract There have been concerns about the recent private turn and re-emergence of philanthropies in world health, with many worrying about philanthropies’ perceived lack of transparency and accountability. In contrast, I argue that while the private turn might have led to a decline in democratic or public accountability, it did not bring an end to all forms of accountability. Specifically, I suggest that philanthropists’ involvement in global health has led to the spread of another, new form of accountability: epidemiological accountability. The latter is a combination of two regimes of expertise and practices hitherto kept separate: audit and epidemiology. To substantiate this argument, I draw on my research on the Bloomberg Initiative – a global effort to reduce tobacco use spearheaded by the Bloomberg and Gates foundations. PMID:29805316

Accounting management software intellectual rent companies

Directory of Open Access Journals (Sweden)

T.S. Osadcha

2015-12-01

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

Report of the Material Control and Material Accounting Task Force

International Nuclear Information System (INIS)

1978-03-01

In September 1977 a Task Force was formed to complete a study of the role of material control and material accounting in NRC's safeguards program. The Task Force's assignment was to: define the roles and objectives of material control and material accounting in the NRC safeguards program; recommend goals for the material control and material accounting systems based on their roles and objectives; assess the extent to which the existing safeguards regulatory base meets or provides the capability to meet the recommended goals; and provide direction for material control and material accounting development, including both near-term and long-term upgrades. The study was limited to domestic nuclear facilities possessing significant amounts of plutonium, uranium-233 or highly enriched uranium in unsealed form. The Task Force findings are reported

Understanding and Implementing Best Practices in Accountability

Directory of Open Access Journals (Sweden)

Raisa Deber

2017-03-01

Full Text Available There has been much emphasis on accountability in health care in all jurisdictions across Canada. Using document analysis and key informant interviews, we assessed the extent to which the findings from our earlier Ontario-based study, Approaches to Accountability, applied across Canada. Accountability done well improves performance, improves the patient experience and promotes efficient use of resources. If implemented poorly, it can waste valuable resources, create perverse incentives and encourage gaming in the system. The findings of this study reinforced the earlier findings. Our respondents stressed that it was important to focus on the goals being sought and transition points in the system; they emphasized that resources and stable leadership were key. Although good metrics are essential, they are not always available. Accordingly, what is easily measured tends to be what is reported. Organizations are also reluctant to be held accountable for what they cannot control. They noted that too many organizations are asking for too many indicators in too many forms. Although this is particularly problematic for small organizations, it is not exclusive to them. Moving forward, it will be important to streamline and prioritize reporting metrics, ensure adequate resources are available to support accountability and educate users as to the value of reporting accountability activities, by showing them that there is something in it for them. In addition, it is important to encourage coordination and sharing among the multiple bodies that request similar information in different forms. Finally, it is important to ensure that that which is difficult to measure is not lost in the shuffle.

ACCOUNTING POLICIES OF COMPANIES IN THE FRAMEWORK OF IFRS

Directory of Open Access Journals (Sweden)

B. Zasadnyi

2014-09-01

Full Text Available The article investigates the nature of the accounting policies as a set of principles, approaches, methods, forms and procedures used for the purpose of accounting and reporting. Accounting policies are an important step in the organization of accounting, where the subject is the management of a company and the object is the system of accounting and reporting, and are designed to provide users with information needed to make effective managerial decisions. For resident companies applying IFRS for financial reporting, we suggest the structure for a document on accounting policies, which allows to take into account all the key points of accounting policy and, if necessary, can be expanded. In addition, we define the main factors that influence the development of accounting policies in the framework of IFRS.

Accounting-related transmission issues

International Nuclear Information System (INIS)

Niehaus, M.; Bjorn, P.; Pate, G.

1999-01-01

Various initiatives have been undertaken by the Federal Energy Regulatory Commission (FERC) to deregulate wholesale electric energy markets. These initiatives have focused on restructuring the transmission systems in the US and recently have culminated in a proposal requiring formation of and participation in regional transmission organizations. The overall form of regulation selected to determine rates for transmission entities as well as underlying regulatory decisions reached on key issues will have profound implications for transmission entities. For example, traditional cost-based regulation would require one set of accounting and reporting rules, while incentive-based regulation may not be subject to those same rules. An overview of some of the major accounting and financial reporting issues that will need to be considered is presented

Cysteine Biosynthesis Controls Serratia marcescens Phospholipase Activity.

Science.gov (United States)

Anderson, Mark T; Mitchell, Lindsay A; Mobley, Harry L T

2017-08-15

Serratia marcescens causes health care-associated opportunistic infections that can be difficult to treat due to a high incidence of antibiotic resistance. One of the many secreted proteins of S. marcescens is the PhlA phospholipase enzyme. Genes involved in the production and secretion of PhlA were identified by screening a transposon insertion library for phospholipase-deficient mutants on phosphatidylcholine-containing medium. Mutations were identified in four genes ( cyaA , crp , fliJ , and fliP ) that are involved in the flagellum-dependent PhlA secretion pathway. An additional phospholipase-deficient isolate harbored a transposon insertion in the cysE gene encoding a predicted serine O -acetyltransferase required for cysteine biosynthesis. The cysE requirement for extracellular phospholipase activity was confirmed using a fluorogenic phospholipase substrate. Phospholipase activity was restored to the cysE mutant by the addition of exogenous l-cysteine or O -acetylserine to the culture medium and by genetic complementation. Additionally, phlA transcript levels were decreased 6-fold in bacteria lacking cysE and were restored with added cysteine, indicating a role for cysteine-dependent transcriptional regulation of S. marcescens phospholipase activity. S. marcescens cysE mutants also exhibited a defect in swarming motility that was correlated with reduced levels of flhD and fliA flagellar regulator gene transcription. Together, these findings suggest a model in which cysteine is required for the regulation of both extracellular phospholipase activity and surface motility in S. marcescens IMPORTANCE Serratia marcescens is known to secrete multiple extracellular enzymes, but PhlA is unusual in that this protein is thought to be exported by the flagellar transport apparatus. In this study, we demonstrate that both extracellular phospholipase activity and flagellar function are dependent on the cysteine biosynthesis pathway. Furthermore, a disruption of cysteine

Development of nuclear material accountancy control system

International Nuclear Information System (INIS)

Hirosawa, Naonori; Kashima, Sadamitsu; Akiba, Mitsunori

1992-01-01

PNC is developing a wide area of nuclear fuel cycle. Therefore, much nuclear material with a various form exists at each facility in the Works, and the controls of the inventory changes and the physical inventories of nuclear material are important. Nuclear material accountancy is a basic measure in safeguards system based on Non-Proliferation Treaty (NPT). In the light of such importance of material accountancy, the data base of nuclear material control and the material accountancy report system for all facilities has been developed by using the computer. By this system, accountancy report to STA is being presented certainly and timely. Property management and rapid corresponding to various inquiries can be carried out by the data base system which has free item searching procedure. (author)

A Pst I polymorphism in the human laminin B2 chain gene on 1q25-q31

Energy Technology Data Exchange (ETDEWEB)

Kallunki, T; Pikkarainen, T; Tryggvason, K; Savolainen, E R [Univ. of Oulu (Finland)

1989-06-12

pHL-210 is a 2.7 kb cDNA insert in pBR322 that codes for the central position of the 7.5 kb mRNA. A Pst I polymorphism was identified with pHL-210. The allele frequency was studied in 40 chromosomes of unrelated Finnish individuals. The probe was localized to chromosome 1q25-q31 by somatic cell and in situ hybridization. Co-dominant inheritance was shown in three families.

Furfural formation from the pre-hydrolysis liquor of a hardwood kraft-based dissolving pulp production process.

Science.gov (United States)

Liu, Haitang; Hu, Huiren; Jahan, M Sarwar; Ni, Yonghao

2013-03-01

This study aimed to produce furfural from the PHL. Results showed best furfural yield of 32.8% and the furfural selectivity of 37.7% in the monophase system (170 °C, 100 min), while they were 60.1% and 69.8%, respectively in the biphase system. The lower furfural selectivity in the monophase system was explained by more side reactions, such as fragmentation, condensation reactions, resinification and others. Model compounds such as: xylose, furfural, syringaldehyde, were used to confirm/identify these side reactions. The addition of dilute sulfuric acid/acetic acid in the system under the same conditions decreased the recovery of furfural. The addition of syringaldehyde into the PHL also led to a decrease in the furfural yield, supporting the conclusion that lignin structures in the PHL may also be involved in the side reactions, thus decreasing the furfural yield. Copyright © 2012 Elsevier Ltd. All rights reserved.

Separation of hemicellulose-derived saccharides from wood hydrolysate by lime and ion exchange resin.

Science.gov (United States)

Wang, Xiaojun; Zhuang, Jingshun; Fu, Yingjuan; Tian, Guoyu; Wang, Zhaojiang; Qin, Menghua

2016-04-01

A combined process of lime treatment and mixed bed ion exchange was proposed to separate hemicellulose-derived saccharides (HDS) from prehydrolysis liquor (PHL) of lignocellulose as value added products. The optimization of lime treatment achieved up to 44.2% removal of non-saccharide organic compounds (NSOC), mainly colloidal substances, with negligible HDS degradation at 0.5% lime level and subsequent neutralization by phosphoric acid. The residual NSOC and calcium ions in lime-treated PHL were eliminated by mixed bed ion exchange. The breakthrough curves of HDS and NSOC showed selective retention toward NSOC, leading to 75% HDS recovery with 95% purity at 17 bed volumes of exchange capacity. In addition, macroporous resin showed higher exchange capacity than gel resin as indicated by the triple processing volume. The remarkable selectivity of the combined process suggested the feasibility for HDS separation from PHL. Copyright © 2016 Elsevier Ltd. All rights reserved.

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...

STUDY REGARDING OFFER ON DISTANCE ACCOUNTING EDUCATION IN ROMANIA

Directory of Open Access Journals (Sweden)

TEIUŞAN SORIN-CIPRIAN

2015-12-01

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

12 CFR 563c.1 - Form and content of financial statements.

Science.gov (United States)

2010-01-01

... ACCOUNTING REQUIREMENTS Form and Content of Financial Statements § 563c.1 Form and content of financial... statements shall: (1) Be prepared and presented in accordance with generally accepted accounting principles... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form and content of financial statements. 563c...

Accounting: an endless journey through epistemology and ontology, new research perspectives

OpenAIRE

Betancurt, Héctor Dario

2012-01-01

Accounting/Accountancy as a body of knowledge with social significance has been built throughout history asking the same questions that general science has pursued: How science has come to be?, Does knowledge provide a faithful representation of reality? and mostly, which perspectives emerge as research scenarios that account for new forms of representation? Accounting as Social Technology and as a reconstruction of the concept of “accounting system”, are a source of immense possibilities to ...

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

Form Filling with Self-Compacting Concrete

DEFF Research Database (Denmark)

Thrane, Lars Nyholm

2002-01-01

This paper describes a newly started Ph.D. project with the aim of simulating the form filling ability of Self-Compacting Concrete (SCC) taking into account the form geometry, reinforcement configuration, casting technique, and the rheological properties of the concrete. Comparative studies...

ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

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Koblyanska Olena

2018-03-01

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

Accounting Systems and the Electronic Office.

Science.gov (United States)

Gafney, Leo

1986-01-01

Discusses a systems approach to accounting instruction and examines it from the viewpoint of four components: people (titles and responsibilities, importance of interaction), forms (nonpaper records such as microfiche, floppy disks, hard disks), procedures (for example, electronic funds transfer), and technology (for example, electronic…

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

Science.gov (United States)

2012-06-18

... Collection Activities; Proposed Collection; Comments Requested: Accounting System and Financial Capability... change of a currently approved collection. (2) The title of the form/collection: Accounting System and... for-profit entities and not-for-profit institutions. Other: None. The purpose of the Accounting System...

Electromagnetic form factors of a massive neutrino

International Nuclear Information System (INIS)

Dvornikov, M.S.; Studenikin, A.I.

2004-01-01

Electromagnetic form factors of a massive neutrino are studied in a minimally extended standard model in an arbitrary R ξ gauge and taking into account the dependence on the masses of all interacting particles. The contribution from all Feynman diagrams to the electric, magnetic, and anapole form factors, in which the dependence of the masses of all particles as well as on gauge parameters is accounted for exactly, are obtained for the first time in explicit form. The asymptotic behavior of the magnetic form factor for large negative squares of the momentum of an external photon is analyzed and the expression for the anapole moment of a massive neutrino is derived. The results are generalized to the case of mixing between various flavors of the neutrino. Explicit expressions are obtained for the electric, magnetic, and electric dipole and anapole transitional form factors as well as for the transitional electric dipole moment

EMERGING COMMON LAW DECISIONS IN GOODWILL ACCOUNTING REGULATION

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Radu-Daniel LOGHIN

2014-06-01

Full Text Available In respect to financial reporting, statutory accounting standards and regulations form only a part of the normative landscape. Considering the case of common law countries, besides these classic sources of norms and practices there is an alternative base for exercising the professional judgement of the accountant, the case law precedents which drive and supplement in cases accounting regulations. For the purpose of this paper, goodwill accounting is explored from a normative perspective which draws from case law precedents in Zimbabwe and South Africa, two emerging common law countries which share a rich common law heritage, resulting in a set of findings relevant to the understanding of the nature of goodwill as well as an understanding of the factors which lead to early adoption of International Accounting Standards.

The problems of accountable and analytical procuring of enterprise management

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Kovalova Tatiana Volodymyrivna

2016-02-01

Full Text Available This article investigated main aspects of accountable and analytical procuring of enterprise management. It was found essence of accountable and analytical procuring of enterprise management, purpose, functions and tasks. It was determined main elements and essence of accountable and analytical information taking into consideration needs of modern management. In the article are exposed structural elements of accountable and analytical procuring. It was formed conceptual approaches of building accountable and analytical procuring of enterprise management. It was analyzed main problems of improving accountable and analytical informational procuring of taking managerial decisions with the aim of solving economic problems due to current situation of national economy.

ACCOUNTING OF AGRICULTURAL ACTIVITIES AND EUROPEAN FUNDS

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Daniel Petru VARTEIU

2017-12-01

Full Text Available The economical operations developed by the beneficiaries of European funds projects, are registered in accounting, based on justifying documents, in accordance with the national and international legislation in effect. The beneficiaries of European funds projects may be organized starting from the simplest form of organisation, which takes the form of self – employed person (SEP till the most complex form of organisation such as trading companies (T.C.. The Romanian institutions which finance agricultural activities are Ministry of Agriculture and Rural Development (M.A.R.D which subordinates Rural Investment Finance Agency (R.I.F.A and Payment and Intervention Agency in Agriculture (P.I.A.A. The Ministry of Agriculture and Rural Development has an authority role, of management (AM for the National Rural Development Program (N.R.D.P and for the Fisheries Operational Program (F.O.P. The funds obtained from the European Union and from Romanian institutions for the development of agricultural activities are registered in accounting as grants, in the category of grants afferent to assets or afferent to incomes.

ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

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Valentin Gabriel CRISTEA

2017-05-01

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

Recovering/concentrating of hemicellulosic sugars and acetic acid by nanofiltration and reverse osmosis from prehydrolysis liquor of kraft based hardwood dissolving pulp process.

Science.gov (United States)

Ahsan, Laboni; Jahan, M Sarwar; Ni, Yonghao

2014-03-01

This work investigated the feasibility of recovering and concentrating sugars and acetic acid (HAc) from prehydrolysis liquor (PHL) of the kraft-based dissolving pulp process prior to fermentation of hemicellulosic sugars, by the combination of activated carbon adsorption, nanofiltration (NF) and reverse osmosis (RO) processes. To reduce the fouling PHL was subjected to adsorption on activated carbon, then the treated PHL (TPHL) passed through a nanofiltration (NF DK) membrane to retain the sugars, and the permeate of acetic acid rich solution was passed through a reverse osmosis membrane (RO SG). It was found that for NF process sugars were concentrated from 48 to 227g/L at a volume reduction factor (VRF) of 5 while 80 to 90% of acetic acid was permeated. For the reverse osmosis process, 68% of acetic acid retention was achieved at pH 4.3 and 500 psi pressure and the HAc concentration increased from 10 to 50g/L. Crown Copyright © 2013. Published by Elsevier Ltd. All rights reserved.

Performance of novel sludge-bed anaerobic membrane bioreactor (SB-AnMBR) treating prehydrolysis liquor.

Science.gov (United States)

Kale, Mayur M; Singh, Kripa S

2014-01-01

The feasibility of a novel sludge-bed anaerobic membrane bioreactor (SB-AnMBR) configuration for treating a waste stream from a dissolving pulp production industry was evaluated. The waste stream, called prehydrolysis liquor (PHL), is generated after the wood chips are subjected to high temperature steam to remove unwanted hemicelluloses. The PHL with total chemical oxygen demand (COD) of approximately 100 g/L contained mainly sugars, furfural, lignin, and acetic acid. The SB-AnMBR was fed with the PHL at organic loading rates in a range of 0.8 to10 kg-COD/(m(3)·d). The COD removal efficiency of more than 85% and an average rate of methane production of 0.35 m(3)/(kg-COD·d) were observed at each loading rate. No detectable sugars or furfural were present in the treated effluent from SB-AnMBR. Lignin removal varied from 60 to 90%. Flat-sheet membranes performed well with one fouling event during first 400 days of operation.

Public accounting and its challenges: the case of Hungary

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JOZSEF SIMON

2013-09-01

Full Text Available In a democratic state, citizens expect that those currently in power be obliged to justify the way they spend and manage public funds. The enforcement of accountability has several preconditions. At the same time, the accounting system constitutes one part of the public sector’s information system. Thus, studying the information system in a systematic manner is important. The information system must meet diverse needs. The present paper aims at showing those requirements. When considered in a comparative perspective, different public accountancy systems implemented internationally show different forms. Every country can decide in which area and how the cash-flow approach and accrual based accounting can be used. The purpose of this paper is to verify whether and how could the usage of accrual based accounting influence the public accounting methods and the functions of public accountancy.

Addressing Ethical Matters in Ukrainian Accounting Practice

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Yurii Zhatkin

2017-10-01

Full Text Available Nowadays professional ethics is rapidly gaining its importance all over the world in general and in accounting ethics, in particular. Financial scandals have shifted the focus from the technical competence of accounting professionals to their ethical behavior. Recent developments and changes have made the code of ethics a vital tool to maintain the reputation of the accounting profession, however, little is known about the recent developments in this field in the transition economy of Ukraine. The aim of the research is to reveal the opinions on professional accounting ethics among Ukrainian professionals and to identify the adherence to ethical behavior and prevalence of ethical issues in accounting practices in Ukraine. The authors conducted a survey in the form of questionnaire among the target audience of professional accountants in both private and public organizations. The results have shown that while the general opinion of the respondents on the present level of accounting ethics in Ukraine is low, they are well aware of the Code of Ethics for Professional Accountants, its main principles and their importance. The study also indicated that professional ethics should be included into the HEIs curriculum and definitely deserves more attention from the public side.

7 CFR 1951.16 - Other servicing actions on real estate type loan accounts.

Science.gov (United States)

2010-01-01

...) Installment on note and other charges—(1) Direct loan accounts. For a borrower with a direct loan, the term... loan accounts. “Loan insurance charge” means a separate insurance charge applying to FO and SW insured... loans evidenced by note forms bearing a form date of January 8, 1959, or later, the insurance charge is...

Comparing Generativist and Constructivist Accounts of the Use of the Past Tense Form in Early Child Japanese

Science.gov (United States)

Tatsumi, Tomoko; Pine, Julian M.

2016-01-01

The present study investigated children's early use of verb inflection in Japanese by comparing a generativist account, which predicts that the past tense will have a special default-like status for the child during the early stages, with a constructivist input-driven account, which assumes that children's acquisition and use of inflectional forms…

17 CFR 239.15 - Form N-1 for open-end management investment companies registered on Form N-8A.

Science.gov (United States)

2010-04-01

... management investment companies registered on Form N-8A. 239.15 Section 239.15 Commodity and Securities... Registration Statements § 239.15 Form N-1 for open-end management investment companies registered on Form N-8A...-end management investment companies that are separate accounts of insurance companies as defined by...

19 CFR 24.14 - Salable Customs forms.

Science.gov (United States)

2010-04-01

... 19 Customs Duties 1 2010-04-01 2010-04-01 false Salable Customs forms. 24.14 Section 24.14 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE § 24.14 Salable Customs forms. (a) Customs forms for sale to...

Cost Accounting System for fusion studies

International Nuclear Information System (INIS)

Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

1985-12-01

A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program

Cost Accounting System for fusion studies

Energy Technology Data Exchange (ETDEWEB)

Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

1985-12-01

A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program.

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

Science.gov (United States)

2010-04-01

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

DUALITY IN SMALL AND MEDIUM ENTERPRISE ACCOUNTING PRACTICES

Directory of Open Access Journals (Sweden)

Fadilla Cahyaningtyas

2017-12-01

Full Text Available This research is aimed to comprehend the accounting practice and its benefit in triggering one of the most credible SMEs in Malang City to succeed, SME Garuda Jaya. The analytical tool used in this research is transcendental phenomenology. Based on data analysis, two kinds of accounting practices are: (1 accounting practice of mind and memory; and (2 accounting notation to the arrangement of basic financial statements in the form of balance sheets and Profit/ Loss (L / R. both practical accounting establishes duality practices, a practice that combines two distinct and different things into integral and appropriate things to do an accounting practice. Therefore, first, duality practices seek to make synergistic social and economic value. Second, the practice of duality establishes the integration of "masculine" and "feminist" characters to achieve business success, which not only places the orientation into the material aspects of earning income but also on environmental and social responsibility.

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

Directory of Open Access Journals (Sweden)

V.V. Travin

2017-12-01

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

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.

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

Directory of Open Access Journals (Sweden)

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.

Managing global accounts.

Science.gov (United States)

Yip, George S; Bink, Audrey J M

2007-09-01

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

Accountability in power industry training

International Nuclear Information System (INIS)

Evans, R.C.

1982-01-01

Accountability in power industry training translates to the moving away from purely subjective mode in development and evaluation to a more performance-based objective orientation. The performance-based approach increases the visibility of training through the specification and publication of training goals, procedures, and outcomes. The major thrust of accountability is in actually being able to see and therefore judge how well training dollars are being spent. This change in focus which addresses the functional concerns of the industry, what training is needed, its cost, how well it works, has brought about important innovations to industry training. The innovations have taken the form of a systematic design of training which employs concepts and approaches from educational psychology, industrial psychology, and human engineering

Planning for Your Second Accounting Job

Science.gov (United States)

Mucenski-Keck, Lynn; Hintz, Arthur F.; Fedoryshyn, Michael W.

2012-01-01

For many accounting students the focus of their fourth or fifth years is finding a job to start them on an exciting and financially rewarding career. Colleges provide significant guidance and direction to these students in the form of internship assistance, resume writing workshops, interview practice, networking events and career guidance. At…

The Conceptual Framework of Strategic Management Accounting

Directory of Open Access Journals (Sweden)

Iershova Natalia Yu.

2017-03-01

Full Text Available The aim of the article is to elaborate a conceptual framework for strategic management accounting. By analyzing, systematizing and generalizing the structural and characteristic approaches of many scientists, the content of the concept “strategic management accounting” is defined; the identification of system-forming elements of the conceptual framework of strategic management accounting is presented. Based on the results of the research, the conceptual framework of strategic management accounting revealing the economic mechanism of its functioning is elaborated; scientific approaches that ensure its development as a holistic system and empirical science are defined; the methodology determining the organizational and methodological possibilities of its practical building at enterprises is improved. Prospects for further research in this area are the elaboration of a modern concept of strategic management accounting aimed at information-anticipating reflection of the events sequence and support of feedbacks based on proactive information support for strategic management.

Empirical Study on the Creative Accounting Phenomenon

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Cernusca Lucian

2016-06-01

Full Text Available The present study aims to analyze the accounting professionals’ point of view as opposed to the students and master students’ one, regarding the creative accounting phenomenon existence and manifestation forms. In order to accomplish this objective, there has been used the poll/investigation, as a research method and the questionnaire, as a research instrument. Within the study, there is suggested the testing of more hypotheses that contribute to the clarifying of the aspects wished to be analyzed through the research. These hypotheses’ acceptance or rejection is based on the „chi-square“ (Karl Pearson statistical test and rank ordering method. Trying to elaborate a global conclusion of the questionnaire, there could be noticed the fact that over 50% from the questioned accounting students are not tempted to use the creative accounting practices and techniques in order to optimize the taxation without breaking the actual law regulations. At the opposite side, more than a half from the questioned accounting professionals would use these practices without breaking the law regulations that lead to the taxation’s optimization. The creative accounting has a negative connotation if the accurate image of the financial position and of the performance is not targeted because it represents the essential factor for elaborating and grounding the accounting policies. However, the positive side of the creative accounting is not excluded, given that one appeals to the „fair“ professional judgment of the accounting professionals and to the good faith of managers.

THE ORGANIZATION OF MANAGEMENT ACCOUNTING AT SMALL ENTERPRISES IN UKRAINE

OpenAIRE

Nadiya Khocha

2017-01-01

The purpose of the research is to study the organization of managerial accounting in Ukrainian small enterprises. Methodology. The survey of management accounting is conducted by an interview with the manager/ chief accountant/financial director of small enterprises, or by sending the questionnaires to these persons via the e-mail. The sample of study includes fifty-five small enterprises of the Lviv region in different types of activities and forms of ownership. Results. Analysis of theoreti...

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

International Nuclear Information System (INIS)

Knyaz'kov, O.M.

1985-01-01

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

Towards a visuospatial developmental account of sequence-space synaesthesia

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Mark ePrice

2013-10-01

Full Text Available Sequence-space synaesthetes experience some sequences (e.g. numbers, calendar units as arranged in spatial forms, i.e., spatial patterns in their mind’s eye or even outside their body. Various explanations have been offered for this phenomenon. Here we argue that these spatial forms are continuous with, and share central characteristics with, varieties of non-synaesthetic visuospatial imagery. This includes their dynamic and elaborative nature, their involuntary feel and consistency over time. Drawing from literatures on mental imagery and working memory, we suggest how the initial acquisition and subsequent elaboration of spatial forms could be accounted for in terms of the known developmental trajectory of visuospatial representations. This extends from the formation of image-based representations of verbal material in childhood to the later maturation of dynamic control of imagery. Individual differences in the development of visuospatial style also account for variation in the character of spatial forms, e.g. in terms of distinctions such as visual versus spatial imagery, or ego-centric versus object-based transformations.

How "accountable" are accountable care organizations?

Science.gov (United States)

Addicott, Rachael; Shortell, Stephen M

2014-01-01

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

ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

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ŢOGOE GRETI DANIELA

2014-08-01

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

Some peculiarities of accounting of government grants in context IFRS and National Standarts Republic Moldova

Directory of Open Access Journals (Sweden)

V.Tsurcanu

2016-06-01

Full Text Available The process of preparation of fair presentation of Financial Statements establishments on the basis of economic approach was possible due to the evolution of methodology of accounting. Implementation of legal technique allows to account the conditions of receiving of contract as special and so exceptional according to the economic content of events. In the context of fair presentation the necessary issue is the concept of substance over form. One of such specifically contracts which determines the particular character of accounting is the contract of government grants obtaining. The authors examine some problems of discussion of government grants accounting: effectiveness of the concept of substance over form; mechanism of presentation of government grants in the context of international and national aspects; accounting of government grants related to assets over prism of tax legislation. The basis for the formulation of the notion of government grants is the economic essence, a legal form is the proof that the transaction is legitimate. However, the economic essence is in contradiction with the form in the financial reporting when presenting information about government grants. In the context of fair presentation, it must be neutralized. For this purpose, the authors have conducted the research of effectiveness of the concept of substance over form related to the government grants. 146 The article has conducted the comparison of key issues of International Standards with National Standards of Republic Moldova. In result of the comparison the appropriate mechanism of accounting is correct according to the methodology of their application. The article also arguments that government grants is deferred income in accordance with their economic characteristics; and the elements of Financial Statements should be recognized as a liability; in accordance with the conception fair value should be measured. In relationship with the effectiveness of the

Effects of Accounts Receivable Financing Practices on Growth of SMEs in Kakamega County, Kenya

Directory of Open Access Journals (Sweden)

Mary Nelima LYANI SINDANI

2018-02-01

Full Text Available Accounts receivable financing practice is the act of exchanging Accounts Receivables with money, and is defined as any type of financing which distinctly relies on AR, either as collateral or as eligibility requirement. Financing firm operations through Accounts receivables is gaining prominence world over which enables firms access finances easily. The objective of the study was to evaluate the effect of Accounts receivable financing practice on growth of SMEs in Kenya. Descriptive survey design and purposive random sampling were used. A sample size of 359 out of 5401 was used. Secondary data was obtained from Kakamega County Revenue Department, for the period under study. The assumptions which form a basis for use of the regression model were tested using homoscedasticity and autocorrelation. Ordinary Least Square method was used to determine the cause effect relationship between variables while hypothesis was tested at 5% significance level. The overall model was found to be significant with F=31.692 and p-value (0.00 < 0.05. The findings revealed that Accounts receivable financing practice when adopted by SMEs lead to growth. The study recommended that owners and managers should be enlightened on the importance of the various methods and practices of financing accounts receivables in order to enhance growth. The findings would form a basis for government and policy makers to formulate strategies and policies that would help reduce the levels of tied up capital in form of accounts receivable. The study also forms a basis for further research and adds to the existing body of knowledge.

Nuclear material accounting handbook

International Nuclear Information System (INIS)

2008-01-01

immediately following the entry into force of its safeguards agreement, including some other possible obligations, are described. This section is intended to sensitize the officials involved in establishing nuclear accounting systems, reporting to the IAEA and facilitating inspections to attend to such matters. Part 2.1 relates to obligations of the State regarding INFCIRC/153-type agreements. Part 2.2 refers to accounting and reporting of source material in a State relating to a safeguards agreement and additional protocol. Part 2.3 presents other State obligations relating to accounting and reporting under bilateral agreements with another State(s). Part 2.4 describes resulting actions in a State necessary for establishing the SSAC in a State. This part also compares nuclear material accountancy with financial accountancy and other control measures. Section 3 describes the activities related to nuclear material accounting implementation at State level. Section 4 focuses on the development of accounting and reporting aspects at facility level. Section 5 attends to various topics relating to quality management. The IAEA, in applying safeguards in a State, expects to receive high quality data (e.g. correct, complete, accurate, consistent, formatted, timely and transmitted through appropriate channels). Proposals on systems to ensure this are discussed. Finally, the various appendices are included, such as pro forma forms, examples and diagrams, and the lists of references and abbreviations that will be of value to users of the handbook

Calculation of pion form factor

International Nuclear Information System (INIS)

Vahedi, N.; Amirarjomand, S.

1975-09-01

The pion form factor is calculated using the structure function Wsub(2), which incorporates kinematical constraints, threshold behaviour and scaling. The Bloom-Gilman sum rule is used and only the two leading Regge trajectories are taken into account

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...

Cost accounting at the Deutsches Elektronen Synchrotron = DESY

International Nuclear Information System (INIS)

1979-01-01

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

Accounting Fundamentals for Non-Accountants

Science.gov (United States)

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

Dance business - accounting, tax, legal and economic connections

OpenAIRE

Svitlík, Jan

2010-01-01

The thesis summarizes the most important conditions and duties of the beginning and process of dance business of sole trader from tax, accounting and business law view. Theoretic part mainly deals with the choice of legal form of business, tax accounting as an example of evidence of business process of sole trader and calculation of tax liability of sole trader. Practical part describes business process of dance school and applies to this real example some of the information of theoretic part...

Main requirements and criteria for State nuclear material control and accounting

International Nuclear Information System (INIS)

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

1999-01-01

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

48 CFR 1845.7101 - Instructions for preparing NASA Form 1018.

Science.gov (United States)

2010-10-01

... Standards (SFFAS) to be used for property records are SFFAS No. 3 “Accounting for Inventory and Related Property”, SFFAS No. 6 “Accounting for Property, Plant and Equipment”, SFFAS No. 10 “Accounting for... AND SPACE ADMINISTRATION CONTRACT MANAGEMENT GOVERNMENT PROPERTY Forms Preparation 1845.7101...

Giving an account of one's pain in the anthropological interview.

Science.gov (United States)

Buchbinder, Mara

2010-03-01

In this paper, I analyze the illness stories narrated by a mother and her 13-year-old son as part of an ethnographic study of child chronic pain sufferers and their families. In examining some of the moral, relational and communicative challenges of giving an account of one's pain, I focus on what is left out of some accounts of illness and suffering and explore some possible reasons for these elisions. Drawing on recent work by Judith Butler (Giving an Account of Oneself, 2005), I investigate how the pragmatic context of interviews can introduce a form of symbolic violence to narrative accounts. Specifically, I use the term "genre of complaint" to highlight how anthropological research interviews in biomedical settings invoke certain typified forms of suffering that call for the rectification of perceived injustices. Interview narratives articulated in the genre of complaint privilege specific types of pain and suffering and cast others into the background. Giving an account of one's pain is thus a strategic and selective process, creating interruptions and silences as much as moments of clarity. Therefore, I argue that medical anthropologists ought to attend more closely to the institutional structures and relations that shape the production of illness narratives in interview encounters.

32 CFR 1290.9 - Forms and reports.

Science.gov (United States)

2010-07-01

... accountability for each ticket issued and stocks on hand. (2) DLA field activity Counsels will coordinate with...'s copy of the DD Form 1805 by the applicable issuing authority. (ii) List of minor offenses... filed at the Security Office or equivalent issuing authority. DLA Form 1454, Vehicle Registration/Driver...

WAGE TAX ACCOUNTING IN THE AGRICULTURAL ENTERPRISES

Directory of Open Access Journals (Sweden)

Nftaliia Bondarhuk

2017-03-01

Full Text Available The article aims to determine the order of accounting taxation wage and directions of its improvement in the agricultural enterprise. It was identified, that the accuracy of calculation of the related to wage amounts of mandatory payments to the budget depends on the correct definition of the amount of wage and its structure. It is noted, that in our country income tax from individuals and military collection is deducted from wages. Single social contributions is charged on the labor remuneration fund. Main accounts which are used for displaying in accounting for taxation of wages and basic accounting records were shown. It was stated, that taxation of wages, which is less than the minimum, despite the simple theoretical explanation, on practice is very time-consuming process which requires a certain sequence, accuracy and attentiveness. To improve the process of wages taxation we propose to calculate the amounts of the Single social contribution charged on wage which is less than minimum, in a specially developed form, which will help to simplify calculation of the Single social contribution on wage, which is less than minimum, that will help to improve wage tax accounting. Key words: taxes, accounting, wage, taxation of wage on enterprise.

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

Science.gov (United States)

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

2014-01-01

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

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

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

Directory of Open Access Journals (Sweden)

Manea Marinela-Daniela

2011-12-01

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

Do Accounting Students Believe in Self-Assessment?

Science.gov (United States)

Hill, Tanya

2016-01-01

In education, formal assessment focuses on summative assessment with the objective of allocating grades, limiting learning by students. Formative assessment, in the form of self-assessment, has been proposed as beneficial to student learning in various fields. This study explores the perceptions of accounting students of the self-assessment…

Certain exclusive processes in QCD taking into account two-gluon states

International Nuclear Information System (INIS)

Baier, V.N.; Grozin, A.G.

1982-01-01

The wave functions and evolution equations for mesons are classified completely taking into account two-gluon states and then are compared to the Altarelli-Parisi evolution equations. The form factors of completely neutral mesons and the probabilities for exclusive decays of quarkonium states are found taking into account two-gluon states

Autonomy and Accountability in Standards-Based Reform

Directory of Open Access Journals (Sweden)

Susan Watson

2001-08-01

Full Text Available In this article we discuss the effects of one urban school district's efforts to increase the autonomy and accountability of schools and teams of teachers through a standards-based reform known as team- based schooling. Team-based schooling is designed to devolve decision-making authority down to the school level by increasing teachers' autonomy to make decisions. Increased accountability is enacted in the form of a state-level standards-based initiative. Based on our evaluation over a two-year period involving extensive fieldwork and quantitative analysis, we describe the ways that teachers, teams and school administrators responded to the implementation of team-based schooling. What are the effects of increasing school-level autonomy and accountability in the context of standards- based reform? Our analysis highlights several issues: the "lived reality" of teaming as it interacts with the existing culture within schools, the ways that teachers respond to the pressures created by increased internal and external accountability, and the effects of resource constraints on the effectiveness of implementation. We conclude by using our findings to consider more broadly the trade-off between increased autonomy and accountability on which standards-based reforms like team-based schooling are based.

New Zealand High School Students' Perception of Accounting: How and Why Those Perceptions Were Formed

Science.gov (United States)

Wells, Paul K.

2015-01-01

Attempts to change the negative perceptions high school students have of accounting appear to have been unsuccessful. Using the social psychology theory of stereotyping, this study explains why such attempts have been unsuccessful and proposes intervention strategies. Individual perception data were collected through questionnaires and focus…

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

Science.gov (United States)

2012-07-25

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

12 CFR Appendix B to Part 707 - Model Clauses and Sample Forms

Science.gov (United States)

2010-01-01

...) B-8—Sample Form (Money Market Share Account Disclosures) B-9—Sample Form (Term Share (Certificate... money market accounts. These are some of the more common limitations applicable. The credit union... will assist members in reviewing and understanding the change. B-3Model Clauses for Pre-Maturity...

Managerial accounting of social welfare of the company’s employees

Directory of Open Access Journals (Sweden)

S.O. Levytska

2016-12-01

Full Text Available Modern management system actualizes the need for monitoring the performance evaluation of social programs, particularly in terms of personalized costs of conservation, restoration and rational use of labor resources. Social responsibility of business – is a concept that encourages business entities to consider the interests of society by taking responsibility for the impact of performance on consumers, stakeholders, employees, communities and the environment. Therefore, the baseline corporate social responsibility (CSR should be integrated for entities controlled not only by public authorities, but also by the public. The source of information for enterprises is the only integrated system of economic accounting, including accounting, internal, statistical and tax accounting subsystem of business transactions. The integrated accounting system has indicators in the context of each sub-account, describing the status and use of labor resources. Given the purpose of the social component and the methodological and organizational features of this subsystem we can define managerial accounting as a reflection of economic activity within the economic and organizational measures, conservation, and workforce development of the enterprise based on ecological and economic providing for their implementation. Established, that reporting forms are not ready to disclose the performance of CSR in the context of the results of their activities. Topical is the issue of forming social reporting. The above mentioned will establish control by the state, owners, labor collective of compliance with the state policy of social support workers, early subjects accumulate funds for such payments.

Measurement of basophil-activating capacity of grass pollen allergens, allergoids and hypoallergenic recombinant derivatives by flow cytometry using anti-CD203c.

Science.gov (United States)

Kahlert, H; Cromwell, O; Fiebig, H

2003-09-01

The assessment of the basophil-activating potential is an important aspect in the development of improved preparations for specific immunotherapy. The aim of the study was to evaluate the suitability of CD203c expression as a measure of basophil activation to compare allergoids with original allergen extracts, and recombinant hypoallergenic allergen derivatives with recombinant wild-type and natural allergens. Heparinized whole blood samples from grass pollen allergic subjects were stimulated with grass pollen allergens and allergen derivatives followed by labelling of the basophils with PE-conjugated anti-CD203c. After lysis of the erythrocytes and fixation, the basophils were detected by flow cytometry. In some experiments, histamine release was determined simultaneously. Grass pollen allergoids revealed a 10-10 000-fold reduction of basophil-activating capacity measured by CD203c expression. The deletion mutant DM4 of rPhl p 5b showed stronger hypoallergenic characteristics in a range of 50-10 000-fold reduction, whereas a combination mutant of rPhl p 5b and Phl p 6 revealed less hypoallergenic features. Histamine release experiments led to a similar outcome as CD203c measurement. The measurement of CD203c expression on basophils by flow cytometry provides a rapid and sensitive method for the estimation of the allergic or hypoallergenic features of allergen preparations. The results demonstrated the hypoallergenicity of grass pollen allergoids and of the rPhl p 5b variant DM4, which may be a candidate in future preparations for specific immunotherapy.

Water rent: essence, sources of formation and accounting reflection

Directory of Open Access Journals (Sweden)

T.S. Osadcha

2016-06-01

Full Text Available There is the urgent necessity of the transition to a higher level of economic relations in the system of environmental management in the present conditions of economy of the country. As a result, the issues like formation of information support for water rent management, determining the ways of its calculation, distribution as well as usage of water rents require urgent solutions. The study focuses on the essence of water rent and forming organizational and methodological provisions of its accounting reflection to ensure sustainable ecological and economic development of the enterprise. As a result of research the classification of water rent, that affects reflection of such rent in accounting has been formed. It is established that the amount of water rent for accounting reflection can be defined as the difference between actual and normal profit of enterprise-water users. A number of analytical accounts of first and second order as well as the typical correspondence of accounts for accounting reflection of water rent have been suggested. The information from the Report on the formation of water rent that contains data on the sources of payback of expenses incurred for the maintenance of water bodies and the impact of ecological condition of water body on the size of water rent has been suggested to be used in order to manage the size of water rent and expenses incurred to obtain it. Thus, determining the amount of water rent will allow management personnel to adjust the activity of the company in accordance with the strategic objectives of the company’s development regarding the profitability and compliance with the concept of sustainable development.

The Boundary of the Public Sector in National Accounts Versus IPSAS

Directory of Open Access Journals (Sweden)

Giovanna Dabbicco

2015-06-01

Full Text Available The ongoing debate about the necessity of harmonized accruals-based public accounting standards and the possible implementation of an integrated reporting covering public accounts and government finance statistics (GFS reporting, have widened the potential scope for comparative research on consolidation practices in Whole of Government Accounts (WGA and National accounts, notably in the European Union. This development would probably add momentum to broaden the scope of reporting to WGA. The article analyses in depth the conceptual frameworks behind financial reporting and national accounts, to better understand the diff erences between the definition of public sector and its boundary in national accounts as compared with financial reporting. This would form a useful input to the overall research agenda on WGA.

Identification and classification of open book accounting dimensions

Directory of Open Access Journals (Sweden)

Leila Sadeghi

2014-05-01

Full Text Available This study aims to identify and to classify Open book accounting (OBA dimensions according to inter-organizational cost management (IOCM. The study selects six university professors in the field of accounting and by studying the theoretical literature and conducted investigations inside and outside of the country, the OBA dimensions were identified and then they were classified by analytical hierarchy process technique. According to the studies and experts’ ideas, four dimensions including nature of data and accounting data disclosure practices, uses of disclosed accounting data, conditions of OBA, cost implementation of OBA were identified as OBA dimensions. The results of our survey indicate that the form of data disclosure as well as coordination and planning among team members played essential role for OBA development. In addition, trust and the cost of the second party were other important factors, which must be considered when OBA is applied in any industry.

DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

OpenAIRE

ALINA BEATTRICE VLADU

2015-01-01

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

ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

OpenAIRE

ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

2014-01-01

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

Compositae dermatitis from airborne parthenolide

DEFF Research Database (Denmark)

Paulsen, E.; Christensen, Lars Porskjær; Andersen, K.E.

2007-01-01

of the HIVAS extract by gas chromatography and mass spectrometry detected PHL in a concentration of 510 ng mL(-1) in the HIVAS extract. Testing with a dilution series of PHL showed positive reactions down to 8.1 ng in selected patients. None of the 12 patients tested positive to monoterpenes or sesquiterpenes......, obtained by fractionation of ether extracts, dynamic headspace and high-volume air sampler (HIVAS) technique, respectively. RESULTS: Among 12 feverfew-allergic patients, eight had positive patch-test reactions to a HIVAS filter extract, while two tested positive to a headspace extract. Subsequent analysis...

Accounting and environmental administration: A challenge for the competitiveness

International Nuclear Information System (INIS)

Gonzalez Vasquez, Diana Maria; Rendon Acevedo, Jaime Alberto; Zapata Perez, Diana Marcela

2001-01-01

In the global markets, the competence must to the businesses development alternative methods for the action in productivity and competitively. The enterprises in Colombia, by the certification process ISO, begin to understand the must to have an effective system of environment management and is necessary a right form account of the environment registers in the real environment monetary terms) at the productive process. In this article expose the necessary elements for to building a theory model to apply to enterprise account in the environment theme, about aspects as structure of costs, savings and analysis of the management. This is for to building the traditional account in the enterprises and since they're to make a mix of elements of account and environment politics in the business and the country and theirs control methods

A study about Accounting Publications from a Semiotic Focus

OpenAIRE

Marcos Antonio de Souza; Carlos Alberto Diehl; Fernando Batista Fontana; Clea Beatriz Macagnan

2013-01-01

This paper was aimed at analyzing the contributions of semiotics teaching in Accounting. The actual development of semiotics as a modern science, which focuses on any language form, was only acknowledged between the 18th and 19thcenturies. Since then, several authors have studied this theme, using semiotics as an instrument to analyze other sciences. Many authors classify Accounting, considered a science, as a language. Hence, it can be analyzed based on the premises of semiotics. In this stu...

Management accounting and its place in the accounting system

Directory of Open Access Journals (Sweden)

Aneliya Galinova

2017-05-01

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

Analysis of Accounting Programmes Used in Communal Accountancy

OpenAIRE

KANOVOVÁ, Lucie

2013-01-01

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

Assessing Dutch Governmental Accountability by Means of the Open Budget Index

NARCIS (Netherlands)

Faber, A.S.C.; Budding, G.

2017-01-01

With the globally increasing interest in accountability in central government and the search for innovative and fruitful forms of its building blocks, such as the state budget, international comparisons are getting much attention. These can have the form of country-to-country studies, as well as

Lean accounting – as a future accounting system

Directory of Open Access Journals (Sweden)

M.V. Koryagin

2017-12-01

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

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

OpenAIRE

Peter, Winter

2005-01-01

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

ANALYSIS OF EXPORTS OF GOODS ON TRADE CREDIT CONSIGNMENT FROM AN ACCOUNTING PERSPECTIVE

Directory of Open Access Journals (Sweden)

PALIU - POPA LUCIA

2013-12-01

Full Text Available With the continuing diversification of international transactions, foreign trade companies (FTCs are constantly preoccupied with using those ways allowing them to obtain higher results, even if, in case of complex exports of high volume and complexity, the lack of financial resources of foreign buyers leads to crediting of supply, either by the producing entities for export on consignment, or by FTC, for the export made on its own. In this context, always taking into account the specificities of the various forms of conducting the exports of goods, which, as we found in the research conducted, influence the accounting procedures, the target of achieving a critical study on accounting and taxation of the supplies of goods outside the Community area, aiming at identifying those forms and modalities that have a positive impact on the return of a FTC and on the statement of assets and cash flows, determined us to translate the entire research into accounting and tax analysis containing relevant conclusions for the proposed objective and purpose. Thus the management decisions of FTCs may be directed to those forms to carry out foreign trade transactions that, after analysis, are deemed to be the best

Process Accounting

OpenAIRE

Gilbertson, Keith

2002-01-01

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

14 CFR 234.5 - Form of reports.

Science.gov (United States)

2010-01-01

... REGULATIONS AIRLINE SERVICE QUALITY PERFORMANCE REPORTS § 234.5 Form of reports. Except where otherwise noted... in accounting and reporting directives issued by the Bureau of Transportation Statistics' Assistant...

CONCEPT OF FORMATION OF RESERVES AS AN OBJECT OF ACCOUNTING

Directory of Open Access Journals (Sweden)

Dubinina M.

2018-01-01

Full Text Available Introduction. To achieve increase of profitability of agricultural producers it is possible at the expense of: increase of agricultural production in the final realization price of products; use of cooperative principles to eliminate intermediaries; introduction of guaranteed minimum prices, etc. However, in resolving these tasks, along with state support, it is important to create an agricultural holding company own reserves, the funds of which are formed in accordance with the economic opportunities of the agricultural producer and are spent on the needs that the producer considers most promising at this time. Creation of own reserves is considered as a reduction of the financial burden of the state in providing assistance to rural economy. Purpose. The main tasks are to identify the essence of the concepts of “reserve” and “reserve”, as well as the rationale for the need to create them in agricultural enterprises. Study of existing accounting techniques for reserves. Results. The article highlights the accounting for the formation and use of reserves in agricultural organizations. Summarizing the definition of the term “reserve” in the general sense, we consider that the reserve is the source of the necessary new means and forces, formed initially in the form of a stock of opportunities in case of need for them in the future. The considered term is represented in the form of a scheme as a set of tools and capabilities that are considered in its characteristic from the position of three time reference points: the past, present and future. Reserves are created to cover future losses of the enterprise. Conclusions. As a result of studying the historical development of the system of reservation as an object of accounting, the link between the application of the object under consideration and the emergence of categories of accounting for profits and losses, income and expenses of the enterprise is traced. Reserves are created to

Implications Of The Crisis Of Objectivity In Accounting Measurement On The Development Of Finance Theory

OpenAIRE

Saratiel Wedzerai Musvoto

2011-01-01

Studies in accounting measurement indicate the absence of empirical relational structures that should form the basis for accounting measurement. This suggests the lack of objectivity of accounting information. Landmarks in the development of finance theory indicate the use of accounting measurement information as a basis for their development. This indicates that subjective accounting information is incorporated in finance theory. Consequently, this questions the status of finance as a univer...

ON THE SUSTAINABILITY OF CURRENT ACCOUNT DEFICITS IN CAMEROON

Directory of Open Access Journals (Sweden)

Edouard T. Djeutem

2013-04-01

Full Text Available Two approaches are used to analyze the sustainability of the current account deficits of Cameroon in order to find out whether current economic policies are sound enough to guarantee the country’ s financial solvency. The first uses a structural procedure to compare current account deficits relative to an optimal benchmark using the Campbell-Shiller’s methodology. The second uses a reduced form approach to test for intertemporal budget constraint through cointegration tests between imports and exports plus net transfer payments on foreign obligations. Our results suggest that the current account imbalances for Cameroon based on data from the period 1970-2002 are “excessive” and the deficits are currently unsustainable.

Excel in the Accounting Curriculum: Perceptions from Accounting Professors

Science.gov (United States)

Ramachandran Rackliffe, Usha; Ragland, Linda

2016-01-01

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

When Transparency Obscures: The Political Spectacle of Accountability

Science.gov (United States)

Koyama, Jill; Kania, Brian

2014-01-01

In the United States (US), an increase in standardization, quantification, competition, and large-scale comparison--cornerstones of neoliberal accountability--have been accompanied by devices of transparency, through which various forms of school data are made available to the public. Such public reporting, we are told by politicians and education…

Internet accounting

NARCIS (Netherlands)

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

2001-01-01

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

Managing Public Accountability : How Public Managers Manage Public Accountability

NARCIS (Netherlands)

Schillemans, Thomas

2015-01-01

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

Framing Financial Responsibility : An analysis of the limitations of accounting

OpenAIRE

Bay, Charlotta

2011-01-01

In organisations, accounting—understood broadly as calculative practices—is claimed to serve as a critical vehicle when introducing forms of individual financial responsibility. Whereas most prior accounting research has been preoccupied with asserting this claim, this paper opens an opportunity to examine the limitations of accounting as a technology of responsibilisation. It does so by moving the empirical focus beyond the borders of people’s work settings and into the private sphere of eve...

Accounting Students’ Choice on Accounting Information Technology Careers

OpenAIRE

Nurul Hasanah Uswati Dewi

2014-01-01

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

8 Allergenic Composition of Polymerized Allergen Extracts of Betula verrucosa, Dermatophagoides Pteronyssinus and Phleum Pratense

Science.gov (United States)

Fernandez-Caldas, Enrique; Cases, Barbara; Tudela, Jose Ignacio; Fernandez, Eva Abel; Casanovas, Miguel; Subiza, Jose Luis

2012-01-01

Background Allergoids have been successfully used in the treatment of respiratory allergic diseases. They are modified allergen extracts that allow the administration of high allergen doses, due to their reduced IgE binding capacity.They maintain allergen-specific T-cell recognition. Since they are native allergen extracts that have been polymerized with glutaraldehyde, identification of the allergenic molecules requires more complicated methods. The aim of the study was to determine the qualitative composition of different polymerized extracts and investigate the presence of defined allergenic molecules using Mass spectrometry. Methods Proteomic analysis was carried out at the Proteomics Facility of the Hospital Nacional de Parapléjicos (Toledo, Spain). After reduction and alkylation, proteins were digested with trypsin and the resulting peptides were cleaned using C18 SpinTips Sample Prep Kit; peptides were separated on an Ultimate nano-LC system using a Monolithic C18 column in combination with a precolumn for salt removal. Fractionation of the peptides was performed with a Probot microfraction collector and MS and MS/MS analysis of offline spotted peptide samples were performed using the Applied Biosystems 4800 plus MALDI TOF/TOF Analyzer mass spectrometer. ProteinPilot Software V 2.0.1 and the Paragon algorithm were used for the identification of the proteins. Each MS/MS spectrum was searched against the SwissProt 2010_10 database, Uniprot-Viridiplantae database and Uniprot_Betula database. Results Analysis of the peptides revealed the presence of native allergens in the polymerized extracts: Der p 1, Der p 2, Der p 3, Der p 8 and Der p 11 in D. pteronyssinus; Bet v 2, Bet v 6, Bet v 7 and several Bet v 1 isoforms in B. verrucosa and Phl p 1, Phl p 3, Phl p 5, Phl p 11 and Phl p 12 in P. pratense allergoids. In all cases, potential allergenic proteins were also identified, including ubiquitin, actin, Eenolase, fructose-bisphosphate aldolase, luminal

Allergen extracts and recombinant proteins: comparison of efficiency of in vitro allergy diagnostics using multiplex assay on a biological microchip.

Science.gov (United States)

Smoldovskaya, Olga; Feyzkhanova, Guzel; Arefieva, Alla; Voloshin, Sergei; Ivashkina, Olga; Reznikov, Yuriy; Rubina, Alla

2016-01-01

Immunological test systems for diagnostics of type I hypersensitivity involve the following types of antigens: whole allergen extracts, individual highly purified proteins and their recombinant analogues. The goal of this study was to compare the results obtained with whole allergen extracts (birch pollen, cat dander, and timothy grass pollen) and their respective recombinant proteins in biochip-based immunoassay. Multiplex fluorescent immunoassay of 139 patients' blood serum samples was carried out using biological microchips (biochips). sIgE concentrations for the chosen allergens and their recombinant components were measured. ROC analysis was used for comparison of the results and determination of diagnostic accuracy. The results for the birch pollen extract and its recombinant allergens have shown that the diagnostic accuracy of the methods utilizing the whole allergen extract, its major component Bet v 1 and the combination of major and minor components (Bet v 1 and Bet v 2) was the same. Values for diagnostic accuracy for the cat dander extract and its major recombinant component Fel d 1 were equal. In contrast with birch pollen and cat dander allergens, using of recombinant components of timothy grass pollen (Phl p 1, Phl p 5, Phl p 7 and Phl p 12) did not allow reaching the diagnostic accuracy of using natural extract. Multiplex analysis of samples obtained from patients with allergy to birch pollen and cat dander using biological microchips has shown that comparable accuracy was observed for the assay with natural extracts and recombinant allergens. In the case of timothy grass allergen, using the recombinant components may be insufficient.

Stimulation of feeding by three different glucose-sensing mechanisms requires hindbrain catecholamine neurons.

Science.gov (United States)

Li, Ai-Jun; Wang, Qing; Dinh, Thu T; Powers, Bethany R; Ritter, Sue

2014-02-15

Previous work has shown that hindbrain catecholamine neurons are required components of the brain's glucoregulatory circuitry. However, the mechanisms and circuitry underlying their glucoregulatory functions are poorly understood. Here we examined three drugs, glucosamine (GcA), phloridzin (Phl) and 5-thio-d-glucose (5TG), that stimulate food intake but interfere in different ways with cellular glucose utilization or transport. We examined feeding and blood glucose responses to each drug in male rats previously injected into the hypothalamic paraventricular nucleus with anti-dopamine-β-hydroxylase conjugated to saporin (DSAP), a retrogradely transported immunotoxin that selectively lesions noradrenergic and adrenergic neurons, or with unconjugated saporin (SAP) control. Our major findings were 1) that GcA, Phl, and 5TG all stimulated feeding in SAP controls whether injected into the lateral or fourth ventricle (LV or 4V), 2) that each drug's potency was similar for both LV and 4V injections, 3) that neither LV or 4V injection of these drugs evoked feeding in DSAP-lesioned rats, and 4) that only 5TG, which blocks glycolysis, stimulated a blood glucose response. The antagonist of the MEK/ERK signaling cascade, U0126, attenuated GcA-induced feeding, but not Phl- or 5TG-induced feeding. Thus GcA, Phl, and 5TG, although differing in mechanism and possibly activating different neural populations, stimulate feeding in a catecholamine-dependent manner. Although results do not exclude the possibility that catecholamine neurons possess glucose-sensing mechanisms responsive to all of these agents, currently available evidence favors the possibility that the feeding effects result from convergent neural circuits in which catecholamine neurons are a required component.

Energy accountancy

International Nuclear Information System (INIS)

Boer, G.A. de.

1981-01-01

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

Bell's theorem, accountability and nonlocality

International Nuclear Information System (INIS)

Vona, Nicola; Liang, Yeong-Cherng

2014-01-01

Bell's theorem is a fundamental theorem in physics concerning the incompatibility between some correlations predicted by quantum theory and a large class of physical theories. In this paper, we introduce the hypothesis of accountability, which demands that it is possible to explain the correlations of the data collected in many runs of a Bell experiment in terms of what happens in each single run. Under this assumption, and making use of a recent result by Colbeck and Renner (2011 Nature Commun. 2 411), we then show that any nontrivial account of these correlations in the form of an extension of quantum theory must violate parameter independence. Moreover, we analyze the violation of outcome independence of quantum mechanics and show that it is also a manifestation of nonlocality. This article is part of a special issue of Journal of Physics A: Mathematical and Theoretical devoted to ‘50 years of Bell's theorem’. (paper)

Using Extrajudicial Accounting Surveys in Decision Making. A Case Study

Directory of Open Access Journals (Sweden)

Steliana Busuioceanu

2014-02-01

Full Text Available An extrajudicial accounting survey can be required by the party or parties who set the objectives the chartered accountant should meet, representing an efficient highly specialized assistance tool for any business which wants to be protected from risks. The extrajudicial accounting survey has a much larger and more complex span than the judicial one, aiming at different issues: economic, patrimonial, managerial, financial, fiscal, information ones, surpassing most of the times the strict frame of financial and accounting information and services. The aim of the paper is to emphasize the deeply applicative character of the extrajuridical accounting survey in clarifying varying aspects that occur in a company‘s activity and that affect the decision making. The article focuses on the presentation of a sample extrajuridical accounting survey report with remarks, which, both in form and content, can become a source of inspiration both for theoretical debates and in the practical activity. In the international practice, the extrajudicial accounting surveys are used both for making important economic decisions, and for the fair information of all those who use accounting information, for certifying certain calculations or information, for rationalizing information flows etc.

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.

Phylogenomics of 2,4-Diacetylphloroglucinol-Producing Pseudomonas and Novel Antiglycation Endophytes from Piper auritum.

Science.gov (United States)

Gutiérrez-García, Karina; Neira-González, Adriana; Pérez-Gutiérrez, Rosa Martha; Granados-Ramírez, Giovana; Zarraga, Ramon; Wrobel, Kazimierz; Barona-Gómez, Francisco; Flores-Cotera, Luis B

2017-07-28

2,4-Diacetylphloroglucinol (DAPG) (1) is a phenolic polyketide produced by some plant-associated Pseudomonas species, with many biological activities and ecological functions. Here, we aimed at reconstructing the natural history of DAPG using phylogenomics focused at its biosynthetic gene cluster or phl genes. In addition to around 1500 publically available genomes, we obtained and analyzed the sequences of nine novel Pseudomonas endophytes isolated from the antidiabetic medicinal plant Piper auritum. We found that 29 organisms belonging to six Pseudomonas species contain the phl genes at different frequencies depending on the species. The evolution of the phl genes was then reconstructed, leading to at least two clades postulated to correlate with the known chemical diversity surrounding DAPG biosynthesis. Moreover, two of the newly obtained Pseudomonas endophytes with high antiglycation activity were shown to exert their inhibitory activity against the formation of advanced glycation end-products via DAPG and related congeners. Its isomer, 5-hydroxyferulic acid (2), detected during bioactivity-guided fractionation, together with other DAPG congeners, were found to enhance the detected inhibitory activity. This report provides evidence of a link between the evolution and chemical diversity of DAPG and congeners.

Infantile Accountability: When Big Data Meet Small Children

Science.gov (United States)

Wrigley, Terry; Wormwell, Louise

2016-01-01

This article examines a government attempt to impose testing of 4-year-olds as a baseline against which to "hold primary schools accountable" for children's subsequent progress. It examines the various forms of baseline testing in this experiment and analyses the misleading claims made for the "predictive validity" of baseline…

Research on Accounting Should Learn from the Past

Science.gov (United States)

Granof, Michael H.; Zeff, Stephen A.

2008-01-01

Starting in the 1960s, academic research on accounting became significantly more quantitative and analytical than in previous decades. The new paradigms have greatly increased our understanding of how financial information affects the decisions of investors as well as managers. However, those models have also crowded out other forms of…

Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

NARCIS (Netherlands)

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

2015-01-01

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

Professional accounting media - accountants handing over control to the system

DEFF Research Database (Denmark)

Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

2010-01-01

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

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.

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

Directory of Open Access Journals (Sweden)

Lucian Cernuşca

2015-01-01

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

Tensors, differential forms, and variational principles

CERN Document Server

Lovelock, David

1989-01-01

Incisive, self-contained account of tensor analysis and the calculus of exterior differential forms, interaction between the concept of invariance and the calculus of variations. Emphasis is on analytical techniques, with large number of problems, from routine manipulative exercises to technically difficult assignments.

Depreciation Accounting in the Uniform Chart of Accounts.

Science.gov (United States)

1982-12-01

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

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

OpenAIRE

Suhaiza Ismail; Nurkamariah Kasim

2012-01-01

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

Accounting Employers' Expectations--The Ideal Accounting Graduates

Science.gov (United States)

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

2016-01-01

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

Automated nuclear materials accounting

International Nuclear Information System (INIS)

Pacak, P.; Moravec, J.

1982-01-01

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

ACCOUNTING FOR SUSTAINABILITY: WHAT NEXT? A RESEARCH AGENDA

Directory of Open Access Journals (Sweden)

Cunningham Gary M.

2011-07-01

Full Text Available This working paper responds to increasing calls for more and different forms of accounting research involvement in accounting for sustainability. It seeks to provide background, clarify the accounting research issues, and suggest research methods. The background analysis indicates that accounting for sustainability must go beyond supplemental reporting of ecological and social information to include such emerging issues as integrated reporting of sustainability information along with financial reporting. Additional emerging issues are needs of users of sustainability reports, auditing and other assurance of sustainability information, and sustainability implications of financial failure, accounting and auditing failures, and lack of enforcement. Analysis of integrated reporting against traditional financial accounting theory concepts of the purpose of financial reporting and the postulates of going concern, reporting entity, monetary unit, and time period, indicates a need for substantial changes in the traditional financial accounting model if sustainability issues are to be integrated. The agenda concludes with five research issues and methods: - An accounting research framework for sustainability using general systems theory approaches that have been useful for similar emerging issues. - Reporting of sustainability information which has been the focus of most research to date, and the emerging important topic of integrated reporting. - Users of sustainable information, their uses and perceived needs, an area that has been largely neglected in research to date. - Auditing and assurance issues that are taking on greater importance as more users demand assurance for sustainability information. Issues include standards to be used and users expectations and reactions. - Financial distress and sustainability consequences of accounting and enforcement failures that are just now being recognized as sustainability issues.

New Frontiers: Training Forensic Accountants within the Accounting Program

Science.gov (United States)

Ramaswamy, Vinita

2007-01-01

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

End of paper registration forms for new computer users

CERN Multimedia

2007-01-01

As of 3rd December 2007 it will be possible for new users to sign the Computer Centre User Registration Form electronically. As before, new users will still need to go to their computing group administrator, who will make the electronic request for account creation using CRA and give the new user his or her initial password. The difference is that the requested accounts will be created and usable almost immediately. Users will then have 3 days within which they must go to the web page http://cern.ch/cernaccount and click on ‘New User’. They will be required to follow a short computer security awareness training course, read the CERN Computing Rules and then confirm that they accept the rules. If this is not completed within 3 days all their computer accounts will be blocked and they will have to contact the Helpdesk to unblock their accounts and get a second chance to complete the registration. During the introductory phase the existing paper forms will also be accepted ...

Accounting Students’ Choice on Accounting Information Technology Careers

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2014-12-01

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

Accounting Students’ Choice on Accounting Information Technology Careers

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2014-12-01

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

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

Science.gov (United States)

2011-08-26

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

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.

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.

Safeguards Accountability Network accountability and materials management

International Nuclear Information System (INIS)

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

1985-01-01

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

Specialized case tools for the development of the accounting ...

African Journals Online (AJOL)

The paper presents an approach to building specialized CASE tools for the development of accounting applications. These tools form an integrated development environment allowing the computer aided development of the different applications in this field. This development environment consists of a formula interpreter, ...

Traditional Market Accounting: Management or Financial Accounting?

OpenAIRE

Wiyarni, Wiyarni

2017-01-01

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

PROFESSOR I.N. EVIAN-PRECURSOR OF ACCOUNTING SCHOOL FROM CLUJ

Directory of Open Access Journals (Sweden)

Tiron Tudor Adriana

2011-07-01

Full Text Available Our paper is about the history of accountancy in Romania, in Transylvania. We develop this subject because we consider that is very important to know about the history of your own country, and from our point of view about the history of accounting, which is a very important component of nowadays life. This work paper presents the history of the accountancy trought the study of biography. So by describing the work of professor I.N. Evian, who was an important personality for the accounting history in Romania, we want to found historical elements that are not so able to see otherwise. The article wants to highlight the impact that the work of professor Evian had in the history of accounting in Romania. Also, by presenting the work of professor I.N. Evian in the context of the Academy of High Commercial and Industrial Studies from Cluj, we want to prove that this institution was the first form of higher education in Transylvania in the accountancy field.

Energy accounting and optimization for mobile systems

Science.gov (United States)

Dong, Mian

Energy accounting determines how much a software process contributes to the total system energy consumption. It is the foundation for evaluating software and has been widely used by operating system based energy management. While various energy accounting policies have been tried, there is no known way to evaluate them directly simply because it is hard to track every hardware use by software in a heterogeneous multi-core system like modern smartphones and tablets. In this thesis, we provide the ground truth for energy accounting based on multi-player game theory and offer the first evaluation of existing energy accounting policies, revealing their important flaws. The proposed ground truth is based on Shapley value, a single value solution to multi-player games of which four axiomatic properties are natural and self-evident to energy accounting. To obtain the Shapley value-based ground truth, one only needs to know if a process is active during the time under question and the system energy consumption during the same time. We further provide a utility optimization formulation of energy management and show, surprisingly, that energy accounting does not matter for existing energy management solutions that control the energy use of a process by giving it an energy budget, or budget based energy management (BEM). We show an optimal energy management (OEM) framework can always outperform BEM. While OEM does not require any form of energy accounting, it is related to Shapley value in that both require the system energy consumption for all possible combination of processes under question. We provide a novel system solution that meet this requirement by acquiring system energy consumption in situ for an OS scheduler period, i.e.,10 ms. We report a prototype implementation of both Shapley value-based energy accounting and OEM based scheduling. Using this prototype and smartphone workload, we experimentally demonstrate how erroneous existing energy accounting policies can

Method of accounting and approaches to tax optimization of income tax of entities

Directory of Open Access Journals (Sweden)

V.V. Sokolovska

2016-12-01

Full Text Available The article focuses on the organization and methodology of income tax accounting. It describes the documented operations related to the calculation and payment of income tax and it suggests the standard form of the original document to reduce the time for calculation of tax and facilitation in filling in the tax return. The author describes the accounts system designed for income tax cost accounting, and gives their analytical sections. The article discloses the need of management reports for this tax and suggests to implement the standard form of report for an enterprise for the efficiency of management of revenues, costs, and as a result, income tax. The author singles out the methods of tax optimization of income tax calculation base in the following four areas: the methods related to the fixed assets of the enterprise, inventory, accounts receivable, and the employee's salary. The algorithm of the tax optimization in enterprises is developed. This algorithm, due to the simplicity of its shape, will help management personnel and an accountant of an enterprise to identify possible ways of reducing the amounts payable for income tax under the current legislation.

Accounting for Investement Property Under Romanian Accounting System

Directory of Open Access Journals (Sweden)

Sava Raluca

2015-04-01

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

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

COMPUTER-ASSISTED ACCOUNTING

Directory of Open Access Journals (Sweden)

SORIN-CIPRIAN TEIUŞAN

2009-01-01

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

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

Science.gov (United States)

2011-12-27

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

The Role of Regulating the Accounting Profession and the Public Interest

Directory of Open Access Journals (Sweden)

Ecaterina Necsulescu

2011-12-01

Full Text Available The high quality services provided by the accounting profession are a function of theprofessional standards, of the personal value and competences, the regulation systems, all having tobe coherent and back each other. All the activities that form the accounting profession are of equalimportance, as seen through the eyes of the public interest. The scope of this paper is to underline therole of CECCAR in sustaining and promoting international practices at a high level, in regulating theactivities and the conduct of its members, in developing and consolidating the accounting professionin order to serve the public interest.

Comparison of financial leasing according to the Czech accounting legislation and IAS/IFRS including taximplications

Directory of Open Access Journals (Sweden)

Jana Gláserová

2010-01-01

Full Text Available There is intensive effort of the harmonisation of accounting in the world. Primary sence of harmonisation is ensured that individual financial statements of all accounting units were comparable. Notwithstanding there are still significant differences in same areas. This contribution is aimed at define of posting and showing financial leasing according to Czech accounting legislation and international accounting standards IAS/IFRS, and determination of significant differences in these legislation.The leasing is one of the form of purchase of property. So International Accounting Standards require so that a tenant (leasee notices the subject of leasing in his assests and correlationally with obligation. After that the subject of leasing can be amortized. Argument for this way of billing is the fact, that the tenant (leasee obtaines economic gain from use of the subject of leasing during its essential economic lifetime. For it the tenant (leasee has to pay an amount that is about equal to real value and financial costs.The companies recording leasing according to czech legal form this fact do not record in accounting so value of their assests and obligations is lower than their actual (true value. This procedure dis­fi­gu­res financial indicators to be important for review of financial situation of company according to International accounting standardsBecause financial leasing is the most favourite form of leasing relation, the aim of this article is determination all changes in tax legislation to be related to financial leasing during three last years. And of course outline effect of these changes on the leasing market.

A study about Accounting Publications from a Semiotic Focus

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Marcos Antonio de Souza

2013-03-01

Full Text Available This paper was aimed at analyzing the contributions of semiotics teaching in Accounting. The actual development of semiotics as a modern science, which focuses on any language form, was only acknowledged between the 18th and 19thcenturies. Since then, several authors have studied this theme, using semiotics as an instrument to analyze other sciences. Many authors classify Accounting, considered a science, as a language. Hence, it can be analyzed based on the premises of semiotics. In this study, bibliographic research and content analysis are used, the latter applied to the papers published about the theme in the following congresses: Associação Brasileira de Custo, USP de Controladoria e Contabilidade and Encontros da ANPAD. In addition, a search was undertaken in 22 international scientific Accounting journals. In conclusion, few theoretical contributions have been published in Brazilian congresses and in international scientific journals, but mainly practical contributions about the use of semiotics in Accounting.

76 FR 30432 - Proposed Collection; Comment Request for Form 3115

Science.gov (United States)

2011-05-25

..., Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 3115, Application for Change in Accounting Method. DATES: Written comments should be received on or....gov . SUPPLEMENTARY INFORMATION: Title: Application for Change in Accounting Method. OMB Number: 1545...

Computer modelling of structures with account of the construction stages and the time dependent material properties

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Traykov Alexander

2015-01-01

Full Text Available Numerical studies are performed on computer models taking into account the stages of construction and time dependent material properties defined in two forms. A 2D model of three storey two spans frame is created. The first form deals with material defined in the usual design practice way - without taking into account the time dependent properties of the concrete. The second form creep and shrinkage of the concrete are taken into account. Displacements and internal forces in specific elements and sections are reported. The influence of the time dependent material properties on the displacement and the internal forces in the main structural elements is tracked down. The results corresponding to the two forms of material definition are compared together as well as with the results obtained by the usual design calculations. Conclusions on the influence of the concrete creep and shrinkage during the construction towards structural behaviour are made.

13 CFR 107.630 - Requirement for Licensees to file financial statements with SBA (Form 468).

Science.gov (United States)

2010-01-01

... Form 468 must be audited by an independent public accountant acceptable to SBA. (2) Insurance requirement for public accountant. Unless SBA approves otherwise, your independent public accountant must...

Management Accounting

OpenAIRE

John Burns; Martin Quinn; Liz Warren; João Oliveira

2013-01-01

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

Accounting outsourcing and some problems of selected software for accounting

OpenAIRE

Turková, Lenka

2009-01-01

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

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

The Politics of Public Accountability: Implications for Centralized Music Education Policy Development and Implementation

Science.gov (United States)

Horsley, Stephanie

2009-01-01

This article addresses accountability issues that affect music education policy and implementation in the neoliberal education system. Using examples from education reform in Ontario, Canada, the author argues that two forms of accountability imbalances fostered by the neoliberal state--hierarchical answerability over communicative reason and…

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...

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

NARCIS (Netherlands)

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

2010-01-01

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

Constructions of accountability in child protection workers decision-making processes

DEFF Research Database (Denmark)

Schrøder, Ida Marie

2014-01-01

collected from three Danish local governments and consists of 24 qualitative interviews with child protection workers, leaders and economic consultants, 12 observations of team meetings and a quantitative survey of 150 cases. The study ends summer 2014 and the results of the research will be utilized...... construction of accountability as relational effects of these new forms of accounting practice. The paper draws on the preliminary results from a 2 ½ year mixed method study of how budgeting and accounting practice influences the processes of decision-making in child protection work. The data has been...... systems – such as setting standards or deciding on the delegation of decision-making authority. Using Actor-network theory as a methodological and analytical approach, it furthermore becomes clear how the types of accountability are enacted as effects, not only by the technologies offered to support...

Effect of Internal Factors and External Factors on Learning Achievement Intermediate Financial Accounting Course I

OpenAIRE

Huda, Syamsul; Diana, Nana

2017-01-01

The purpose of this study was to determine the effect of internal and external factors of students on the achievement of intermediate financial accounting courses 1 partially and simultaneously. This type of research is quantitative, while the data used in this study is primary data in the form of questionnaires and secondary data in the form of midterm semester exam on intermediate financial accounting 1 semester odd academic year 2016/2017. Hypothesis testing using multiple regression analy...

A Concept of Accounting Quality from Accounting Harmonisation Perspective

OpenAIRE

Legenzova, R

2016-01-01

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

On the Geography of Accountability: Comparative Analysis of Teachers' Experiences across Seven European Countries

Science.gov (United States)

Muller, Jorg; Hernandez, Fernando

2010-01-01

Different forms of accountability are part of educational restructuring across Europe. This article will focus on the different national configurations of accountability from teachers' point of view. A comparative perspective will enlarge on commonalities and differences between teachers' experiences in Spain, Portugal, Ireland, England, Sweden,…

A generalized definition for waste form durability

International Nuclear Information System (INIS)

Fanning, T. H.; Bauer, T. H.; Morris, E. E.; Wigeland, R. A.

2002-01-01

When evaluating waste form performance, the term ''durability'' often appears in casual discourse, but in the technical literature, the focus is often on waste form ''degradation'' in terms of mass lost per unit area per unit time. Waste form degradation plays a key role in developing models of the long-term performance in a repository environment, but other factors also influence waste form performance. These include waste form geometry; density, porosity, and cracking; the presence of cladding; in-package chemistry feedback; etc. The paper proposes a formal definition of waste form ''durability'' which accounts for these effects. Examples from simple systems as well as from complex models used in the Total System Performance Assessment of Yucca Mountain are provided. The application of ''durability'' in the selection of bounding models is also discussed

INSPECTION OF MANAGEMENT ACCOUNTING STATUS AT THE ENTERPRISE

Directory of Open Access Journals (Sweden)

Iana Volkovska

2017-09-01

Full Text Available Now the heads of enterprises have understood that management accounting is important for the decision-making process. It has a particular importance when enterprises because of the specifics of their activities and optimization of taxation, consist of several business entities, for example, hotel-restaurant complexes. However, it may be a situation when there is management accounting at the enterprise but managers do not receive the necessary information. Then there is a need to check the status of management accounting. Audit of management accounting is expensive, so there is a need for cheaper ways to determine the status of management accounting. This confirms the relevance of this study. The purpose of the work is the formation of a procedure for checking the status of management accounting at the enterprise. To achieve the goal, the method of expert evaluation was used. First of all, the author selected objects for checking the status of management accounting for the understanding what to focus on. Next, the author analysed the main approaches to checking the status of management accounting and how they can be used at the enterprises of the hotel-restaurant complex. The author, on the basis of the analysis, formed possible questions about the assessment of the status of management accounting, which were evaluated by experts on the basis of the scale proposed by the author. Expert evaluations were processed and ranked by the author. The result was a questionnaire for assessment of the status of management accounting at the enterprise, with the allocation of various aspects of accounting for the consideration of different issues. The author also developed recommendations for the answers to the questionnaire and the scale for the questionnaire, which allows drawing a conclusion about the completeness of the management accounting system. It makes a conclusion that this procedure of checking the status of management accounting at the enterprise

Accounting standards

NARCIS (Netherlands)

Stellinga, B.; Mügge, D.

2014-01-01

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

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.

Involvement of MAPK proteins in bystander effects induced by chemicals and ionizing radiation

International Nuclear Information System (INIS)

Asur, Rajalakshmi; Balasubramaniam, Mamtha; Marples, Brian; Thomas, Robert A.; Tucker, James D.

2010-01-01

Many studies have examined bystander effects induced by ionizing radiation, however few have evaluated the ability of chemicals to induce similar effects. We previously reported the ability of two chemicals, mitomycin C (MMC) and phleomycin (PHL) to induce bystander effects in normal human lymphoblastoid cell lines. The focus of the current study was to determine the involvement of the MAPK proteins in bystander effects induced by physical and chemical DNA damaging agents and to evaluate the effects of MAPK inhibition on bystander-induced caspase 3/7 activation. The phosphorylation levels of the MAPK proteins ERK1/2, JNK, and p38, were measured from 1 to 24 h following direct or bystander exposure to MMC, PHL or radiation. We observed transient phosphorylation, at early time points, of all 3 proteins in bystander cells. We also evaluated the effect of MAPK inhibition on bystander-induced caspase 3/7 activity to determine the role of MAPK proteins in bystander-induced apoptosis. We observed bystander-induced activation of caspase 3/7 in bystander cells. Inhibition of MAPK proteins resulted in a decrease in caspase 3/7 activity at the early time points, and the caspase activity increased (in the case of ERK inhibition) or returned to basal levels (in the case of JNK or p38 inhibition) between 12 and 24 h. PHL is considered to be a radiomimetic agent, however in the present study PHL behaved more like a chemical and not like radiation in terms of MAPK phosphorylation. These results point to the involvement of MAPK proteins in the bystander effect induced by radiation and chemicals and provide additional evidence that this response is not limited to radiation but is a generalized stress response in cells.

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...

17 CFR 210.2-05 - Examination of financial statements by more than one accountant.

Science.gov (United States)

2010-04-01

... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... Qualifications and Reports of Accountants § 210.2-05 Examination of financial statements by more than one accountant. If, with respect to the examination of the financial statements, part of the examination is made...

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.

18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 905, Miscellaneous customer accounts expenses. 367.9050 Section 367.9050 Conservation of Power and Water Resources..., Miscellaneous customer accounts expenses. (a) This account must include the cost of labor, materials used and...

Comparative analysis of JKR Sarawak form of contract and Malaysia Standard form of building contract (PWD203A)

Science.gov (United States)

Yunus, A. I. A.; Muhammad, W. M. N. W.; Saaid, M. N. F.

2018-04-01

Standard form of contract is normally being used in Malaysia construction industry in establishing legal relation between contracting parties. Generally, most of Malaysia federal government construction project used PWD203A which is a standard form of contract to be used where Bills of Quantities Form Part of the Contract and it is issued by Public Works Department (PWD/JKR). On the other hand in Sarawak, the largest state in Malaysia, the state government has issued their own standard form of contract namely JKR Sarawak Form of Contract 2006. Even both forms have been used widely in construction industry; there is still lack of understanding on both forms. The aim of this paper is to identify significant provision on both forms of contract. Document analysis has been adopted in conducting an in-depth review on both forms. It is found that, both forms of contracts have differences and similarities on several provisions specifically matters to definitions and general; execution of the works; payments, completion and final account; and delay, dispute resolution and determination.

Accounting in the Conservation of the Coffee Cultural Landscape: Challenges and Possibilities

Directory of Open Access Journals (Sweden)

Lina Marcela Sánchez−Vásquez

2016-12-01

Full Text Available Accounting in the conservation of the cultural coffee landscape: challenges and possibilities Accounting as knowledge is embedded in the social scene; Faced with the existence of non-financial realities, their form of incorporation of facts that escape the economic sphere require the development of methods of valuation, recognition and communication that are related to them, called emerging accounting. In the field of intangible assets, such as the cultural landscape of coffee, a proposal for cultural accounting is presented, a model under construction that faces a challenge of developing accounting instrumentalization. This article presents the normative analysis in Colombia with reference to the declaration of Landscape Cultural Cafetero and its inclusion in the list of World Heritage by UNESCO as a field of study, which becomes a satisfactory answer to the concern for co-responsibility Social responsibility of accounting for safeguarding cultural equity.

Accounting concept of inventories in postindustrial economy

Directory of Open Access Journals (Sweden)

Pravdyuk N.L.

2017-06-01

Full Text Available The accounting of inventories has undergone significant changes over a relatively short period of time. It has changed the scientific picture of their definition and classification, measurement and write-offs reflected in the financial statements. However, these changes happen without proper interpretation and system analysis. And, at least in general terms the inventories are conducted in Ukraine according to IFRS; this causes some obstacles to the objective reflection of working capital of enterprises, and the transparency of disclosure and is not conducive to the formation of a proper investment climate. It is established that the information provision inventory control must meet the requirements of the postindustrial economy by the complicating and deepening the complexity of accounting, the introduction of new forms and their synthesis with the current one, a gradual reorganization to ensure the needs of consumers and enterprise evaluation. The results of the study have substantiated the fundamentals of accounting concepts in the postindustrial economy in the part of the circulating capital, which forms inventories. The information support of inventory management should be implemented in a hierarchical way, when it first and foremost analyzes the working capital, and further deals with inventories and stocks as its subordinate components. The author considers the material goods to be a broader concept than reserves, because they have a dual nature both estimated as the share of negotiable assets, and as the physical component of material costs. The paper gives the definition of this category of symbiosis, which is based on P(CBU 9. The general structure of the current inventories are of significant importance, which has differences in industries, the dominant of which is agriculture, industry, construction, trade, material production. The postindustrial economy caused the questions of differentiation of concepts "production" and "material

The roles of word-form frequency and phonological neighbourhood density in the acquisition of Lithuanian noun morphology.

Science.gov (United States)

Savičiūtė, Eglė; Ambridge, Ben; Pine, Julian M

2018-05-01

Four- and five-year-old children took part in an elicited familiar and novel Lithuanian noun production task to test predictions of input-based accounts of the acquisition of inflectional morphology. Two major findings emerged. First, as predicted by input-based accounts, correct production rates were correlated with the input frequency of the target form, and with the phonological neighbourhood density of the noun. Second, the error patterns were not compatible with the systematic substitution of target forms by either (a) the most frequent form of that noun or (b) a single morphosyntactic default form, as might be predicted by naive versions of a constructivist and generativist account, respectively. Rather, most errors reflected near-miss substitutions of singular for plural, masculine for feminine, or nominative/accusative for a less frequent case. Together, these findings provide support for an input-based approach to morphological acquisition, but are not adequately explained by any single account in its current form.

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,…

Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

Science.gov (United States)

Machera, Robert P.; Machera, Precious C.

2017-01-01

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

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

Science.gov (United States)

Kenney, Martha

2015-10-01

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

Solving Accounting Problems: Differences between Accounting Experts and Novices.

Science.gov (United States)

Marshall, P. Douglas

2002-01-01

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

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

Science.gov (United States)

Laux, Judith A.

2007-01-01

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

U-Form vs. M-Form: How to Understand Decision Autonomy Under Healthcare Decentralization?

Science.gov (United States)

Bustamante, Arturo Vargas

2016-01-01

For more than three decades healthcare decentralization has been promoted in developing countries as a way of improving the financing and delivery of public healthcare. Decision autonomy under healthcare decentralization would determine the role and scope of responsibility of local authorities. Jalal Mohammed, Nicola North, and Toni Ashton analyze decision autonomy within decentralized services in Fiji. They conclude that the narrow decision space allowed to local entities might have limited the benefits of decentralization on users and providers. To discuss the costs and benefits of healthcare decentralization this paper uses the U-form and M-form typology to further illustrate the role of decision autonomy under healthcare decentralization. This paper argues that when evaluating healthcare decentralization, it is important to determine whether the benefits from decentralization are greater than its costs. The U-form and M-form framework is proposed as a useful typology to evaluate different types of institutional arrangements under healthcare decentralization. Under this model, the more decentralized organizational form (M-form) is superior if the benefits from flexibility exceed the costs of duplication and the more centralized organizational form (U-form) is superior if the savings from economies of scale outweigh the costly decision-making process from the center to the regions. Budgetary and financial autonomy and effective mechanisms to maintain local governments accountable for their spending behavior are key decision autonomy variables that could sway the cost-benefit analysis of healthcare decentralization. PMID:27694684

Peculiarities of the Application of Income Tax Standards by the Subsidiary Company in the Russian Accounting Practice

Science.gov (United States)

Ermakova, Natalya A.; Gudshatullaeva, Elena M.

2016-01-01

The aim of this work is to analyze the application practice of accounting regulation provision of subsidiary company "Accounting of settlements on income tax" (AR 18/02) and correlation of methodology of formed indicators with standards of International Accounting Standards (IAS) 12 "Income taxes" at formation of the…

The choice of nuclear material measurement strategy in bulk-form in material balance area

International Nuclear Information System (INIS)

Smirnov, V.M.; Sergeev, S.A.; Kirsanov, V.S.

1999-01-01

Concepts have been defined such as Shipment batch, Technological batch, and Accounting batch, it has been found that Shipment and Technological batches should be formed through the arrangement of group of measured Accounting batches. The strategy for nuclear material (NM) measurement based on the Accounting batch is shown to give a possibility to use the advantages for the accounting purposes: ensure safeguards of non-diversion of NM at quantitative (numerical) level, which is a higher grade of safeguards compared to the systems of accounting and control now in force of the US and EURATOM; ensure a guaranteed accuracy and reliability (confidence level) when making up NM balance in Material Balance Area (MBA) and at Federal level, which has been realized only in part in the NM control and accounting systems. Strategy of NM measurement for MBAs counting NM in bulk form has been proposed [ru

Fair value: actuarial accounting for the markets... or for the accountants?

OpenAIRE

Jerman, Lambert

2013-01-01

Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift made necessary by the contemporary context and thus in dissonance with certain aspects of current accounting practice, this article demonstrates that fair value accounting in fact represents an opportun...

Forms of Address in Post-Revolutionary Iranian Persian: A Sociolinguistic Analysis.

Science.gov (United States)

Keshavarz, Mohammad Hossein

1988-01-01

Provides a sociolinguistic account of the forms of address used in present-day Iranian Persian. The shift from power to solidarity as a result of the Islamic Revolution has resulted in a sociolinguistic simplification of address forms. (Author/CB)

Accounting for Investement Property Under Romanian Accounting System

OpenAIRE

Sava Raluca

2015-01-01

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

INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

OpenAIRE

Mihaela Ungureanu

2012-01-01

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

Form 6 - gas balancing agreement

International Nuclear Information System (INIS)

Anon.

1990-01-01

In 1988, a special Committee of the Rocky Mountain Mineral Law Foundation undertook a project to draft a model from gas balancing agreement. This project was initiated at the request of a number of Foundation members who felt that a model form gas balancing agreement would facilitate the negotiation of operating agreement, since gas balancing issues had become sticking points in the process. The Committee was composed of attorneys representing a wide cross-section of the oil and gas industry including both major and independent oil companies, production companies with interstate pipeline affiliates, and private practitioners. The Committee attempted to address the more controversial issues in gas balancing with optional provisions in the Form. To facilitate the negotiation process, the number of optional provisions was minimized. This form may be used as an Appendix to the new A.A.P.L. Form 610-1989 Model Form Operating Agreement. This book includes provision of this Form which are: Ownership of gas production; Balancing of production accounts; Cash balancing upon depletion; Deliverability tests; Nominations; Statements; Payment of taxes; Operating expenses; Overproducing allowable; Payment of leasehold burdens; Operator's liability; Successors and assigns; Audits; Arbitration; and Operator's fees

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

Directory of Open Access Journals (Sweden)

Carlos Augusto Pacheco Pereira

2016-03-01

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

Modelling characteristics of photovoltaic panels with thermal phenomena taken into account

International Nuclear Information System (INIS)

Krac, Ewa; Górecki, Krzysztof

2016-01-01

In the paper a new form of the electrothermal model of photovoltaic panels is proposed. This model takes into account the optical, electrical and thermal properties of the considered panels, as well as electrical and thermal properties of the protecting circuit and thermal inertia of the considered panels. The form of this model is described and some results of measurements and calculations of mono-crystalline and poly-crystalline panels are presented

Advanced friction modeling for sheet metal forming

NARCIS (Netherlands)

Hol, J.; Cid Alfaro, M.V.; de Rooij, Matthias B.; Meinders, Vincent T.

2012-01-01

The Coulomb friction model is frequently used for sheet metal forming simulations. This model incorporates a constant coefficient of friction and does not take the influence of important parameters such as contact pressure or deformation of the sheet material into account. This article presents a

Advanced friction modeling in sheet metal forming

NARCIS (Netherlands)

Hol, J.; Cid Alfaro, M.V.; Meinders, Vincent T.; Huetink, Han

2011-01-01

The Coulomb friction model is frequently used for sheet metal forming simulations. This model incorporates a constant coefficient of friction and does not take the influence of important parameters such as contact pressure or deformation of the sheet material into account. This article presents a

Accounting outsourcing

OpenAIRE

Linhartová, Lucie

2012-01-01

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

Development of data base system for nuclear material accountancy data at PNC

International Nuclear Information System (INIS)

Hirosawa, N.; Akiba, Mitsunori; Nakagima, Kiyoshi; Usui, Shinichi; Tosa, Kiyofumi; Hashimoto, Kazuyuki.

1993-01-01

PNC is developing a wide area of nuclear fuel cycle. Therefore, much nuclear material with a various form exists at each facility in the Works, and the controls of the inventory changes and the physical inventories of nuclear material are important. Nuclear material accountancy is a basic measure in safeguards system based on Non-Proliferation Treaty(NPT). In the light of such importance of material accountancy, the data base of nuclear material control and the material accountancy report system for all facilities has been developed by using the computer. By this system, accountancy report to STA is being presented certainly and timely. Property management and rapid corresponding to inquiries from STA can be carried out by the data base system which has free item searching procedure. The present paper introduces 'Development of Data Base System for Nuclear Material Accountancy Data at PNC'. (author)

Accounting Research as a didactic tool for a accounting teaching

Directory of Open Access Journals (Sweden)

Valeria Gisela Perez

2016-06-01

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

Diagnostic Categories in Autobiographical Accounts of Illness.

Science.gov (United States)

Kelly, Michael P

2015-01-01

Working within frameworks drawn from the writings of Immanuel Kant, Alfred Schutz, and Kenneth Burke, this article examines the role that diagnostic categories play in autobiographical accounts of illness, with a special focus on chronic disease. Four lay diagnostic categories, each with different connections to formal medical diagnostic categories, serve as typifications to make sense of the way the lifeworld changes over the course of chronic illness. These diagnostic categories are used in conjunction with another set of typifications: lay epidemiologies, lay etiologies, lay prognostics, and lay therapeutics. Together these serve to construct and reconstruct the self at the center of the lifeworld. Embedded within the lay diagnostic categories are narratives of progression, regression, or stability, forms of typification derived from literary and storytelling genres. These narratives are developed by the self in autobiographical accounts of illness.

True and Fair View: Incentive or Inhibitor for Creative Accounting?

Directory of Open Access Journals (Sweden)

Ciocan Claudia-Cătălina

2017-01-01

Full Text Available The objective of accounting is to present information about the financial position, changes forthe financial position and performance of an economic entity and the financial statements mustpresent a true and fair view of the economic reality for the enterprise concerned. Creativeaccounting is a present issue, a phenomenon that increases users mistrust in financial statements,being considered a manipulation of figures in order to obtain a favorable image, far from beingtrue. In order to address this issue, we analyzed several definitions and forms of this concept, andfollowed how they relate to the objective of the true and fair view. The paper points out that theinteraction between creative accounting and true and fair view can be regarded in a double way:on one side, taking into account the influence of creative accounting on the objective of the trueand fair view, and, on the other side, considering the influence of the perception of the true and fairview on the choice of these techniques.

Perception of Business People on the Evolution of the Accountant Profile

Directory of Open Access Journals (Sweden)

Gisele Cristina Plachi Virtuoso

2018-04-01

Full Text Available The objective of this work was to analyse the perception of business people on the evolution of the Accountant profile, considering the significant increase of it´s importance with the advent of international accounting standards. Therefore the following question was elaborated: what the perception of business people on the evolution of the Accountant profile? As for the methodological procedures, this study is classified as quantitative according to the approach, descriptive regarding the objectives and as a survey of the procedures. The data collection was done through the questionary containing eighteen closed questions and validated by three teachers in the area. A universe of 62 entrepreneurs, clients of an accounting office in the city of São José, state of Santa Catarina, was searched by e-mail, created through the tool google forms, and a sample of 53 (fifty three respondents, representing 85% of the population surveyed. The main results pointed that the business people perceive this evolution in the accounting professional profile, consider he essential for the business and would keep the accounting writing if they were not obliged. However, international accounting standards were not considered influential in the evolution of the Accountant profile and there are limitations on the use of their competences by business people.

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

Directory of Open Access Journals (Sweden)

GEORGETA-MIHAELA ZAHARIA (CRIVAC

2010-01-01

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

New directions in Dirichlet forms

CERN Document Server

Jost, Jürgen; Mosco, Umberto; Rockner, Michael; Sturm, Karl-Theodor

1998-01-01

The theory of Dirichlet forms brings together methods and insights from the calculus of variations, stochastic analysis, partial differential and difference equations, potential theory, Riemannian geometry and more. This book features contributions by leading experts and provides up-to-date, authoritative accounts on exciting developments in the field and on new research perspectives. Topics covered include the following: stochastic analysis on configuration spaces, specifically a mathematically rigorous approach to the stochastic dynamics of Gibbs measures and infinite interacting particle systems; subelliptic PDE, homogenization, and fractals; geometric aspects of Dirichlet forms on metric spaces and function theory on such spaces; generalized harmonic maps as nonlinear analogues of Dirichlet forms, with an emphasis on non-locally compact situations; and a stochastic approach based on Brownian motion to harmonic maps and their regularity. Various new connections between the topics are featured, and it is de...

Does public reporting measure up? Federalism, accountability and child-care policy in Canada.

Science.gov (United States)

Anderson, Lynell; Findlay, Tammy

2010-01-01

Governments in Canada have recently been exploring new accountability measures within intergovernmental relations. Public reporting has become the preferred mechanism in a range of policy areas, including early learning and child-care, and the authors assess its effectiveness as an accountability measure. The article is based on their experience with a community capacity-building project that considers the relationship between the public policy, funding and accountability mechanisms under the federal/provincial/territorial agreements related to child-care. The authors argue that in its current form, public reporting has not lived up to its promise of accountability to citizens. This evaluation is based on the standards that governments have set for themselves under the federal/provincial/territorial agreements, as well as guidelines set by the Public Sector Accounting Board, an independent body that develops accounting standards over time through consultation with governments.

75 FR 44065 - Uniformed Services Accounts and Death Benefits

Science.gov (United States)

2010-07-28

... custodian. This form will be made available on the TSP website and will include instructions to ensure that... SERVICES ACCOUNTS 0 1. The authority citation for part 1604 continues to read as follows: Authority: 5 U.S... second sentence of paragraph (a). PART 1651--DEATH BENEFITS 0 3. The authority citation for part 1651...

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.

Balancing Fairness and Efficiency: The Impact of Identity-Blind and Identity-Conscious Accountability on Applicant Screening

Science.gov (United States)

Self, William T.; Mitchell, Gregory; Mellers, Barbara A.; Tetlock, Philip E.; Hildreth, J. Angus D.

2015-01-01

This study compared two forms of accountability that can be used to promote diversity and fairness in personnel selections: identity-conscious accountability (holding decision makers accountable for which groups are selected) versus identity-blind accountability (holding decision makers accountable for making fair selections). In a simulated application screening process, undergraduate participants (majority female) sorted applicants under conditions of identity-conscious accountability, identity-blind accountability, or no accountability for an applicant pool in which white males either did or did not have a human capital advantage. Under identity-conscious accountability, participants exhibited pro-female and pro-minority bias, particularly in the white-male-advantage applicant pool. Under identity-blind accountability, participants exhibited no biases and candidate qualifications dominated interview recommendations. Participants exhibited greater resentment toward management under identity-conscious accountability. PMID:26660723

76 FR 36622 - Proposed Collection; Comment Request for Form 5305A-SEP

Science.gov (United States)

2011-06-22

... 5305A-SEP AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments... Form 5305A-SEP, Salary Reduction Simplified Employee Pension-Individual Retirement Accounts... Agreement. OMB Number: 1545-1012. Form Number: 5305A-SEP. Abstract: Form 5305A-SEP is used by an employer to...

Accounting Research Methodology Textbook Development to Provide College Students in Accounting Subject

OpenAIRE

Muchson, Mochamad

2015-01-01

Due to the lackness of a research accounting methodology book (accounting research methodology) causing difficulties for college students to understand the steps of research in accounting, so that's the textbook is needed to completing Accounting Research Methodology book that has been exist and aimed to guide students for proposal composing or accounting research report so that it is easier to study by students.This textbook contains of accounting research methodology definition, accounting ...

INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

Directory of Open Access Journals (Sweden)

Mihaela Ungureanu

2012-03-01

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

Estimation of uranium forms in oceanic water

International Nuclear Information System (INIS)

Krylov, O.T.; Novikov, P.D.; Nesterova, M.P.

1985-01-01

A critical consideration is given to the notions about uranium forms in ocean water. To estimate uranium forms a model is suggested which takes into account possjble formation of complexes of uranyl ions and ocean water anions Cl - , SO 4 2- , CO 3 2- , HCO 3 - , OH - , F - . The available published data are used to estimate necessary thermodynamic stability constants of the complexes, activity coefficients and concentration of componenets. The thermodynamic calculation shows that uranium hydroxocomplex compounds UO 2 (OH) 4 2- (99.17%) and UO 2 (OH) 3 - (083%) are the most probable uranium forms in ocear water of 34.3% salinity at 25 deg C and 1 atm pressure

FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

Directory of Open Access Journals (Sweden)

NICOLETA RADNEANTU

2010-01-01

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

FEATURES OF ACCOUNTING AND AUDIT OF INSURANCE ORGANIZATIONS IN UKRAINE

Directory of Open Access Journals (Sweden)

А. Sholoiko

2015-04-01

Full Text Available Features of accounting and audit of insurance organizations in Ukraine that are based on the specific characteristics of the insurance activity and legislation are considered. The main of them are the next: the proper organization of accounting is a necessary condition of the activity of the financial institution; there are three groups of requirements to accounting of insurer, including: accounting of contracts; accounting of insurance reserves, formation financial reports in the Ukrainian insurance legislation; the use of IFRS instead of national accounting standards in preparing financial reports of insurance organizations in Ukraine is obligatory and despite of this compilation of primary documents and application of National Chart of Accounts by insurance organizations of Ukraine remains mandatory; it is necessary to follow the frequency of reporting according to national legislation; insurance companies are classified as institutions that must necessarily publish annual financial statements together with the auditor’s report about its accuracy, and this category of institutions are prohibited from using such form of organization of accounting and reporting as directly by the owner or the head of organization; audit of the annual financial statements and consolidated financial statements of insurance companies is mandatory and conducted in accordance with International quality control, auditing, review, other assurance, and related services pronouncements which adopted as national auditing standards by the Audit Chamber of Ukraine. These generalizations are done to make possible the further investigations of developing and improving in this field.

Psychological Profiles Of Accountants And Accounting Majors: An Asian Study

OpenAIRE

Raymond M. Landry Jr.

2011-01-01

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

Tritium accountancy

International Nuclear Information System (INIS)

Avenhaus, R.; Spannagel, G.

1995-01-01

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

Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2016-03-01

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

Social Responsibility of Accounting

OpenAIRE

JINNAI, Yoshiaki

2011-01-01

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

Accounting Faculty Internships

Directory of Open Access Journals (Sweden)

Jill Christopher

2013-06-01

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

48 CFR 9904.406 - Cost accounting standard-cost accounting period.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT...

ACCOUNTING POLICIES EFFECTS ON DEPRECIATION AND EVALUATION OF BALANCE SHEET

Directory of Open Access Journals (Sweden)

Andreea Elena DREGHICIU

2016-12-01

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

A Longitudinal Study of Accounting Students' Ethical Judgement Making Ability

Science.gov (United States)

Mohamed Saat, Maisarah; Porter, Stacey; Woodbine, Gordon

2012-01-01

This paper reports the effect of a moral education programme on the ethical judgement making ability of university students. The programme comprises two forms of intervention: a dedicated ethics course and subsequent practical training. A total of 113 accounting students from six Malaysian universities participated in a longitudinal study…

76 FR 55741 - Proposed Collection; Comment Request for Form 5305-SEP

Science.gov (United States)

2011-09-08

... 5305-SEP AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments... Form 5305-SEP, Simplified Employee Pension-Individual Retirement Accounts Contribution Agreement. DATES...: 5305-SEP. Abstract: Form 5305-SEP is used by an employer to make an agreement provide benefits to all...

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

Science.gov (United States)

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

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

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

NARCIS (Netherlands)

Bovens, M.A.P.|info:eu-repo/dai/nl/074257021

2010-01-01

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

Forms of Spanking and Children's Externalizing Behaviors

Science.gov (United States)

Lansford, Jennifer E.; Wager, Laura B.; Bates, John E.; Pettit, Gregory S.; Dodge, Kenneth A.

2012-01-01

Research suggests that corporal punishment is related to higher levels of child externalizing behavior, but there has been controversy regarding whether infrequent, mild spanking predicts child externalizing or whether more severe and frequent forms of corporal punishment account for the link. Mothers rated the frequency with which they spanked…

Social Security Individual Accounts in China: Toward Sustainability in Individual Account Financing

Directory of Open Access Journals (Sweden)

Tianhong Chen

2014-08-01

Full Text Available China has both mandatory and voluntary individual account pensions that are provided through the government. The experience of China makes a particularly interesting case study concerning the functioning of individual accounts in that its mandatory individual accounts have been defunded to pay for benefits in the associated pay-as-you-go system, while its voluntary individual accounts are fully funded. This paper examines three questions. First, it analyses why the mandatory individual accounts have become defunded and converted largely to notional accounts generally holding little in financial assets, while the voluntary accounts have been fully funded. Second, it examines the merits of funding versus pay-as-you-go financing of pensions in the context of China’s economic and demographic situation. Third, it discusses a policy change to insure the sustainability of financing for the defunded individual accounts. The experience of China, with its two types of individual accounts, and with different outcomes for those accounts, may provide lessons for other countries.

Financial assistance: the order reflected in accounting and tax accounting

Directory of Open Access Journals (Sweden)

I.М. Vygivska

2016-07-01

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

Evaluation of metrology technologies for free form surfaces

DEFF Research Database (Denmark)

Arámbula, K.; Siller, H.R.; De Chiffre, Leonardo

2012-01-01

equipment when measuring free form components. Results demonstrate that there is the imperative need to assess the uncertainty and reproducibility of CT and photogrammetry measurements by applying some calibration procedures taking into account some recommendations for work piece alignment. This article...

Sixth-Form Projects in Biology: A Case History.

Science.gov (United States)

Robinson, P. M.; Parker, R. E.

1981-01-01

Some of the problems encountered in devising sixth-form projects are discussed and a detailed account given of one project in which a study was made of the effect of onion bulb volatiles on the germination of lettuce seed. (Author)

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

Science.gov (United States)

Buckhaults, Jessica; Fisher, Diane

2011-01-01

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

Material control and accounting at Exxon Nuclear, II

International Nuclear Information System (INIS)

Schneider, R.A.

1985-01-01

In this session the measurements and the associated measurement control program used at the Model Plant are described. The procedures for evaluating MUF and sigma MUF are also discussed. The use of material composition codes and their role in IAEA safeguards under the US/IAEA Safeguards Agreement are described. In addition, the various accounting forms used at the plant are described and the use of tamper-indicating seals is discussed

The Influence Of Costs Accounting And Professional Accountant On The Training Of Sales Price Of Micro And Small Enterprises In Porto Velho City

Directory of Open Access Journals (Sweden)

César Licório

2016-06-01

Full Text Available The aim of this paper is to identify the contribution of cost accounting and professional accountant, as a competitive advantage in the formation of the selling price of micro and small enterprises in Porto Velho city. The methodology used for the preparation of this work was a survey, of course, literature, descriptive and qualitative, as well as a field study using questionnaire. Starting from the following problem: in a globalized economy, with such aggressive pricing, which the importance of cost accounting and the advice of a professional accountant in the formation of the selling price? This research is justified in the increasingly competitive market, such as the Old Port, where any detail can bring a great advantage in the bottom line. The main results identified show that the vast majority of micro and small entrepreneurs of Porto Velho do not use cost accounting, nor the aid of a counter, a qualified professional with the necessary techniques to support the formation of their prices so they do not incur errors that bring you losses also do not use the advantage of the information that the cost accounting features for decision making. In a globalized economy, specifically in a growing market as the Porto Velho any detail can make the difference between success and failure of a micro and small business, cost accounting becomes an increasingly necessary tool, and it is undeniable the contribution that the counter as specialized professional can bring to the manager has grounds to form their prices, deciding marketing strategies, and control costs.

AccountAbility 1000: a new social standard for building sustainability

NARCIS (Netherlands)

Beckett, R.; Jonker, J.

2002-01-01

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

PRESENT AND FUTURE OF NATIONAL ACCOUNTING REGULATIONS COMPLIANT WITH EUROPEAN DIRECTIVES

Directory of Open Access Journals (Sweden)

Dorina, LUȚĂ

2014-11-01

Full Text Available Financial statements are the basic form to submit accounting information and they envisage the provision of information on an enterprise's financial status, performance and cash flow. The quality of financial reporting arises from accounting norms that impose a joint terminology ensuring accounting information's comparability, communication and understanding. In the European Union, the standards adopted by the Council of European Communities aim at harmonizing accounting systems, preparing and submitting annual financial statements. To apply them, member states must first incorporate them into their own legislations resorting over time to various implementation solutions, which involves certain difficulties due to economic, social and political peculiarities. In this respect, the European Parliament has adopted Directive 2013/34/EU regarding annual financial statements, consolidated financial statements and associated reports of various types of enterprises. The present paper envisages a comparative study of old directives (Fourth Directive and Seventh Directive and the new Directive.

Sensitivity of Personal Account Accumulated Value of New Rural Social Pension Insurance to Variation of Uncertainties

Institute of Scientific and Technical Information of China (English)

2012-01-01

The personal account of new rural social pension insurance raises funds in the form of individual premium-paying,collectively pooled subsidy and government subsidy.The personal account accumulated value has a decisive influence on the payment level of personal account pension.The personal account accumulated value has a direct or indirect relationship with the income level of farmers,premium-paying level,the insured period,investment return rate of funds and other factors.Analysing the impact of infinitesimal variation of these factors on accumulated value of personal account pension,is of great significance to improving and consolidating personal account,and achieving sustainable development of new rural social pension insurance.

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...

Damage Prediction in Sheet Metal Forming

International Nuclear Information System (INIS)

Saanouni, Khemais; Badreddine, Houssem

2007-01-01

Ductile (or plastic) damage often occurs during sheet metal forming processes due to the large plastic flow localization. Accordingly, it is crucial for numerical tools, used in the simulation of that processes, to use fully coupled constitutive equations accounting for both hardening and damage. This can be used in both cases, namely to overcome the damage initiation during some sheet metal forming processes as deep drawing, ... or to enhance the damage initiation and growth as in sheet metal cutting. In this paper, a fully coupled constitutive equations accounting for combined isotropic and kinematic hardening as well as the ductile damage is implemented into the general purpose Finite Element code for metal forming simulation. First, the fully coupled anisotropic constitutive equations in the framework of Continuum Damage Mechanics are presented. Attention is paid to the strong coupling between the main mechanical fields as elasto-viscoplasticity, mixed hardening, ductile isotropic damage and contact with friction. The anisotropy of the plastic flow is taken into account using various kinds of quadratic or non quadratic yield criteria in the framework of non associative finite plasticity theory with two types of normality rules. The associated numerical aspects concerning both the local integration of the coupled constitutive equations as well as the (global) equilibrium integration schemes are presented. The local integration is outlined thanks to the Newton iterative scheme applied to a reduced system of 2 equations. For the global resolution of the initial and boundary value problem, the classical dynamic explicit (DE) scheme with an adaptive time step control is used. The numerical implementation of the damage is made in such a manner that calculations can be executed with or without damage effect, i.e. fully coupled or uncoupled calculations. For the 2D processes an advanced adaptive meshing procedure is used in order to enhance the numerical solution and

Accounting, Charging and Billing for Dynamic Service Composition Chains

Science.gov (United States)

Rumph, F. J.; Kruithof, G. H.; Huitema, G. B.

Services delivered to an end user can be composed of numerous subservices and form chains of composed services. These service composition chains traditionally consist of a static set of business entities. However, in order to increase business agility, dynamic service composition chains can be used by leveraging techniques of service publishing and discovery, and consist of more short-lived relations between the various business entities. This chapter focuses on issues concerning accounting, charging and billing of such dynamic service composition chains. In this type of service delivery, several traditional settlement models are not applicable since existing architectures lack support of automated negotiation of settlement parameters. Examples of such parameters are what the service consumer will be charged for and how much, how and when the consumer will be billed. In this chapter, the requirements that have to be fulfilled with respect to accounting, charging and billing in dynamic service composition chains are explored. Based on these requirements, a framework architecture for accounting charging and billing is described.

Public Accountability: The Perceived Usefulness of School Annual Reports

Directory of Open Access Journals (Sweden)

Stuart Tooley

2010-06-01

Full Text Available Annual reports are an important component of New Zealand schools’ public accountability. Through theannual report the governance body informs stakeholders about school aims, objectives, achievements, use ofresources, and financial performance. This paper identifies the perceived usefulness of the school annualreport to recipients and the extent to which it serves as an instrument of accountability and/or decisionusefulness.The study finds that the annual report is used for a variety of purposes, including: to determine ifthe school has conducted its activities effectively and achieved stated objectives and goals; to examine studentachievements; to assess financial accountability and performance; and to make decisions about the school as asuitable environment for their child/children. Nevertheless, the study also finds that other forms ofcommunication are more important sources of information about the school than the annual report which isseen to fall short of users’ required qualities of understandability, reliability and readability. It would appearimperative that policy makers review the functional role of the school annual report which is a costlydocument to prepare. Further, school managers need to engage in alternative means to communicatesufficient and meaningful information in the discharge of public accountability.

Accounting for Quality

DEFF Research Database (Denmark)

Pflueger, Dane

2015-01-01

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

THE FINANCIAL - ACCOUNTING IMAGE FOR THE PUBLIC BENEFITS OF RETIREMENT

Directory of Open Access Journals (Sweden)

IULIANA CENAR

2010-01-01

Full Text Available Like any field of activity conducted in an organizational framework, the public pensions sector is subjected to multiple transformations. Among these are identified the transformations regarding the structure of the pension system, the characteristics of the pension’s components/plans, the compatibility with the pension plans described by the international accounting standards, accounting treatments, etc. Therefore, this paper presents aspects regarding: the role of the public component of the pension system and its place within pension plans, potential risks and how they are assumed, the accounting of how pension funds are formed and used, using as guiding mark the two essential components of any pension plan: contributions and benefits, as well as the nature of the involved entities, aspects regarding the evolution of certain elements that influence the sustainability of the public pension system.

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.

FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

Science.gov (United States)

Grimaldi, P L; Bertko, J M

1989-07-01

The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992.

Accounting Applications---Introduction

OpenAIRE

Joshua Ronen

1980-01-01

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

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

Directory of Open Access Journals (Sweden)

T.S. Osadcha

2015-06-01

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

Review of general tritium accountancy techniques

International Nuclear Information System (INIS)

Vassallo, G.; Engelmann, U.

1995-01-01

The accountancy of material in any facility forms an integral part of good housekeeping practices. However, for materials such as tritium, a combination of safety, security and economic reasons often demands that a comprehensive material control program be implemented. Within a tritium facility, the isotope is usually stored at a central magazine from where it can be distributed to and collected from process plant and experiments and received from external suppliers. This paper outlines the routine magazine measurement techniques employed for quantitatively assaying tritium for such control purposes and reviews the advantages and drawbacks of various methods. 10 refs., 2 figs., 2 tabs

A Study on separation of accounts for introducing operation division system in KEPCO

Energy Technology Data Exchange (ETDEWEB)

Jo, Sung Han [Korea Energy Economics Institute, Euiwang (Korea)

1999-03-01

The power industry has faced deregulation and opening market which have been a global trend. As a prerequisite for introducing such competitions, forming the basis of fair competition has been a great interest. For establishing the basis of fair competition, the need of reviewing accounting system of power industry and defining and improving the problems of existing accounting system are rising as an institutional preparation. The purpose of this study is to provide a framework for unified accounting system of power industry and a scheme for introducing a separation of accounts in order to assure fair competition. The separation of accounts in power industry is an essential system of fair competition since this is a process of distributing cost by sector and function under the reasonable standards by preventing internal support. (author). 32 refs., 8 figs., 3 tabs.

Multimedia and Management Accounting: Adding Creativity to Accounting.

Science.gov (United States)

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

2000-01-01

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

Design optimization of cold-formed steel portal frames taking into account the effect of building topology

Science.gov (United States)

Phan, Duoc T.; Lim, James B. P.; Sha, Wei; Siew, Calvin Y. M.; Tanyimboh, Tiku T.; Issa, Honar K.; Mohammad, Fouad A.

2013-04-01

Cold-formed steel portal frames are a popular form of construction for low-rise commercial, light industrial and agricultural buildings with spans of up to 20 m. In this article, a real-coded genetic algorithm is described that is used to minimize the cost of the main frame of such buildings. The key decision variables considered in this proposed algorithm consist of both the spacing and pitch of the frame as continuous variables, as well as the discrete section sizes. A routine taking the structural analysis and frame design for cold-formed steel sections is embedded into a genetic algorithm. The results show that the real-coded genetic algorithm handles effectively the mixture of design variables, with high robustness and consistency in achieving the optimum solution. All wind load combinations according to Australian code are considered in this research. Results for frames with knee braces are also included, for which the optimization achieved even larger savings in cost.

Spring-back of flexible roll forming bending process

International Nuclear Information System (INIS)

Zhang, Y; Kim, D H; Jung, D W

2015-01-01

Simulations are now widely used in the field of roll forming because of their convenience. Simulations provide a low cost, secure and fast analysis tool. Flexible roll forming provides the desired shapes with a one time forming process. For roll forming, the velocity of the sheet and friction are important factors to attain an ideal shape. Because it is a complicated process, simulations provide a better understanding of the roll forming process. Simulations were peformed using ABAQUS software linked to elastic-plastic modules which we developed taking into account of interactions between these fields [1]. The application of this method makes it possible to highlight the strain-stress and mechanical behaviour laws and the spring-back. Thus, the flexible roll forming and bending process can be well described by the simulation software and guide the actual machine. (paper)

18 CFR 367.1420 - Account 142, Customer accounts receivable.

Science.gov (United States)

2010-04-01

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

Accounting assessment

Directory of Open Access Journals (Sweden)

Kafka S.М.

2017-03-01

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

Writing participatory design: a workshop on interpreting, accounting and novel forms of reporting

DEFF Research Database (Denmark)

Light, Ann; Malmborg, Lone; Messeter, Jörn

2016-01-01

This workshop asks participatory designers and researchers to consider how they write about their work and what role there is for novel approaches to expression, forms drawn from other disciplines, and open and playful texts. As we bring social science and humanities sensibilities to bear...... reflections on designing? How far are we making our practice even as we write? Is the page a contemplative or collaborative space? Does the tyranny of the conference paper overwrite everything? Join us for this day of reading, writing and discussion about how we tell the stories that matter most to us....

Accounting of forest resources in the framework of sustainable development

Directory of Open Access Journals (Sweden)

I.V. Zamula

2015-09-01

Full Text Available Nowadays, deforestation of territories and degradation of forest resources is a global problem as it leads to a climate change, soil degradation, the decline in natural reproduction of forest resources and to the disappearance of many valuable species of forest cultures. Due to the importance of the preservation of forest resources for environment it is necessary to revise the conceptual approach to the reflection of such resources both at the micro- and at the macroeconomic level. Preservation, rational use and reproduction of forest resources is one of the priorities of forestry development inUkraine. Accounting is a tool which allows to form the information about the condition and availability of forest resources. In this regard, we consider that the accounting information is an important tool for the preservation of forest assets and the reduction of anthropogenic impacts on these slowly recovering natural resources. The reflection of forest resources in accounting should be implemented on the basis of the rules defined in the P(S BU 30 called «Biological Assets» and IAS 41 called «Agriculture». In addition, we consider that while reflecting of forest resources in accounting it’s necessary to take into account the life cycle of the tree stand which consists of several stages where each one should be taken into account in the recognition of expenses on their reproduction. For the formation of analytical cuts of the costs of care for the forest resources and their protection is proposed to open the following 3 sub-accounts to the account 155 called «Expenses on the formation of forest resources»: the first is «Expenses on the landing of forest cultures», the second is «Expenses on care for forest resources» and the third one is «Expenses on the protection of forest resources». Sustainable forest management involves the reproduction of forest resources. One of the main criteria for evaluating the effectiveness of forest management

Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188)

OpenAIRE

Nurul Hasanah Uswati Dewi

2016-01-01

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

78 FR 3496 - Reports, Forms, and Recordkeeping Requirements

Science.gov (United States)

2013-01-16

.... NHTSA-2012-0179] Reports, Forms, and Recordkeeping Requirements AGENCY: National Highway Traffic Safety... other economic costs associated with motor vehicle crashes. In 2010, 899,000 police-reported crashes involved a distracted driver. This number accounts for 17 percent of the total number of police-reported...

WAYS TO OVERCOME THE PROBLEMS OF INTANGIBLE ASSETS ACCOUNTING OF THE UKRAINIAN ENTERPRISES

OpenAIRE

BARASH, Yu. S.; BULHAKOVA, Yu. V.; BOZHOK, N. O.; HOLOVKO, A. P.

2014-01-01

Introduction. In modern conditions, one of the priority instruments of profit formation is the use of assets that do not have a material form. Using intangible assets (IA) is performed the capitalization of enterprises, i.e. the conversion of their capacity in the market outcome. Improvement of intangible assets accounting will enhance the competitiveness of Ukrainian enterprises. Purpose of the article is identification and justification of improvement areas of intangible assets accounting b...

Making concessions: Political, commercial and regulatory tensions in accounting for European roads PPPs

OpenAIRE

Stafford, Anne; Acerete, Basilio; Stapleton, Pam

2010-01-01

Governments increasingly use private finance to fund roads infrastructure. In particular the European Commission has promoted the use of public private partnerships (PPPs) to deliver the projects forming the trans-European Network. This use of private finance raises important questions about how public monies and assets are accounted for. The paper examines, first, accounting in both public and private sectors for roads PPPs in Spain and the UK, countries which not only have considerable expe...

Rancangan Pembukuan Akuntansi Berbasis Excel for Accounting Pada Koperasi Jasa Keuangan Syariah (KJKS)

OpenAIRE

Chandra, Novrina; Sukartini, -

2015-01-01

In order to increase the society empowerment, Government of Padang create a program PKBK-BMT. This program is an integrated activity in order to accelerates poverty reduction, so that thegovernment of Padang form KJKS-BMT in every districts which aims to facilitates the poor society with microfinance and sustainable assistance, so that they can empower themselves. KJKS must convey accountability and financial reports activities to the local government. Therefore it needs accountable, accurate...

USING WEB TECHNOLOGY TO IMPROVE THE ACCOUNTING OF SMALL AND MEDIUM ENTERPRISES. AN ACADEMIC APPROACH TO IMPLEMENTATION OF IFRS

OpenAIRE

Florin Mihai; Constantin Groza; Aldescu (Iacob) Elena-Oana

2011-01-01

One way of supporting the accounting standard-setting process and to facilitatethe access to those standards is through the implementation of modern accounting reportingmethods using web technology. In this regard SMEs are under stress of two major factors:implementation of accounting standards and revolution in IT technology. The purpose of thispaper is to define the web accounting, explain the implications of web accounting for IFRSand discuss the key features in implementing this form of a...

Forensic accounting in the fraud auditing case

Directory of Open Access Journals (Sweden)

Nataša Simeunović

2016-11-01

Full Text Available This paper presents a real case of digital forensic analysis in organizational fraud auditing process investigated using two different forensic tools, namely Tableau TD3 Touch Screen Forensic Imager and Access Data FTK Imager. Fraud auditing is more of a mindset than a methodology and has different approaches from financial auditing. Fraud auditors are mostly focused on exceptions, accounting irregularities, and patterns of their conduct. Financial auditors place special emphasis on the audit trail and material misstatements. A fraud case investigation of non-cash misappropriations committed by an employee, the warehouseman, will be presented herein in order to highlight the usefulness of fraud auditing, which can reveal many forms of financial crime and can be used in both private and public sector companies. Due to the computerized accounting environment, fraud investigation requires a combination of auditing, computer crime and digital forensic investigation skills, which can be achieved through joint efforts and cooperation of both digital investigator and fraud auditor as proposed herein.

Accounting and Accountability by Provincial Councils in Fiji: the Case of Namosi

Directory of Open Access Journals (Sweden)

Nacanieli Rika

2008-03-01

Full Text Available The aim of this paper is twofold: firstly to examine how the concepts of accounting andaccountability are understood by indigenous Fijians; and secondly to examine the role ofaccounting in the accountability of provincial councils.Provincial councils are part of the Fijian Administration, which runs alongside the centralgovernment but applies only to indigenous Fijians. The Fijian Administration was introducedby the British colonial administration in the late 1800s as a mechanism for controllingindigenous Fijians. It has undergone several reviews resulting from criticisms that it has failedto fulfill the aspirations of indigenous Fijians.There is evidence of implied and actual accountability by indigenous Fijians in Namosi. Thisis supported by monitoring mechanisms established by provincial offices. On the other hand,neither the Fijian Affairs Board nor the Namosi Provincial Council appears to take seriousresponsibility for accounting to indigenous Fijians in the province. Sadly, there is littleevidence to demonstrate an explicit accountability to indigenous Fijians. Significant scopeexists for improving the standard of accounting and accountability by provincial councils.This study contributes to understanding the role of accounting among indigenous peoples, inthe context of inherited colonial structures. It also represents accounting research conductedby indigenous academics, primarily in the Fijian language. This enables an examination ofhow language frames understanding of accounting concepts.

Search Results | Page 17 | IDRC - International Development ...

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

2015-02-01

Saharan Africa. However, knowledge of PHL magnitudes is limited. Published date. February 1, 2015. Books. -. Women, Livestock Ownership and Markets: Bridging the gender gap in Eastern and Southern Africa. Providing empirical evidence ...

How language production shapes language form and comprehension

Directory of Open Access Journals (Sweden)

Maryellen C MacDonald

2013-04-01

Full Text Available Language production processes can provide insight into how language comprehension works and language typology—why languages tend to have certain characteristics more often than others. Drawing on work in memory retrieval, motor planning, and serial order in action planning, the Production-Distribution-Comprehension (PDC account links work in the fields of language production, typology, and comprehension: 1 faced with substantial computational burdens of planning and producing utterances, language producers implicitly follow three biases in utterance planning that promote word order choices that reduce these burdens, thereby improving production fluency. 2 These choices, repeated over many utterances and individuals, shape the distributions of utterance forms in language. The claim that language form stems in large degree from producers’ attempts to mitigate utterance planning difficulty is contrasted with alternative accounts in which form is driven by language use more broadly, language acquisition processes, or producers’ attempts to create language forms that are easily understood by comprehenders. 3 Language perceivers implicitly learn the statistical regularities in their linguistic input, and they use this prior experience to guide comprehension of subsequent language. In particular, they learn to predict the sequential structure of linguistic signals, based on the statistics of previously-encountered input. Thus key aspects of comprehension behavior are tied to lexico-syntactic statistics in the language, which in turn derive from utterance planning biases promoting production of comparatively easy utterance forms over more difficult ones. This approach contrasts with classic theories in which comprehension behaviors are attributed to innate design features of the language comprehension system and associated working memory. The PDC instead links basic features of comprehension to a different source: production processes that shape

QUALITY OF ACCOUNTING INFORMATION TO OPTIMIZE THE DECISIONAL PROCESS

Directory of Open Access Journals (Sweden)

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

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

Science.gov (United States)

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

2000-01-01

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

Praktik-praktik Creative Accounting

OpenAIRE

Fajri, Aminul

2013-01-01

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

Associations between milking practices, somatic cell counts and milk postharvest losses in smallholder dairy and pastoral camel herds in Kenya

Directory of Open Access Journals (Sweden)

Olivier B. Kashongwe

2017-06-01

Full Text Available On-farm hygienic practices are important in assuring quality and safety of milk for consumers and for reducing losses at production and at post-harvest. This study investigated the relationship between milking practices, mastitis as well as milk somatic cell counts (SCC and the effects of high SCC on milk production and post-harvest losses (PHL in smallholder dairy (n = 64 and pastoral camel (n = 15 herds in Kenya. The collected data included milking practices, mastitis test on udder quarters (n = 1236 and collection of milk samples for laboratory analyses: SCC, detection of Staphylococcus aureus and Streptococcus species. Production losses were computed as a proportion of cows and herds with SCC (>200,000 cells/mL and PHL as quantity of milk exceeding 4 × 105 cells/mL. Practices associated with production herds included hands, udder washing and drying, and milk let down stimulation with calves suckling or manually (p < 0.001. Udder drying was only applied in peri-urban herds (100%. Herd level prevalence of mastitis was lower in smallholder than in pastoral herds (60.7% vs 93.3%. Mastitis positive samples had higher prevalence of S.aureus than of Streptococcus species in both smallholder (57.9% vs 23.7% and pastoral (41.6% vs 36.5% herds. Moreover, SCC was significantly affected by presence of mastitis and S.aureus (p < 0.001. Milk PHL from high SCC was higher in smallholder rural herds (27% compared to peri-urban (7% and in pastoral peri-urban (81% compared to rangelands (76%. Milking practices may have contributed to maintain mastitis pathogens in herds. This has led to substantial pre and postharvest milk losses in smallholder and pastoral herds. Therefore teat dipping, dry cow period and herd level mastitis treatment may complement current practices for lower SCC and milk PHL.

IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors – A Closer Look

OpenAIRE

Muthupandian, K S

2008-01-01

The International Accounting Standards Board issued the revised version of the International Accounting Standard 8, Accounting Policies, Changes in Accounting Estimates and Errors. The objective of IAS 8 is to prescribe the criteria for selecting, applying and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and the corrections of errors. This article presents a closer look of the standard (o...

Accounting for quality: on the relationship between accounting and quality improvement in healthcare.

Science.gov (United States)

Pflueger, Dane

2015-04-23

Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health Service (NHS) with findings from the broadly defined 'social studies of accounting' literature and illustrative examples. This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare reforms, and in the social studies of accounting literature. It shows that accounting does not just find things out, but makes them up. It shows that accounting is not simply a matter of substance, but of style. And it shows that accounting does not just facilitate, but displaces, control. The illumination of these differences in the way that accounting is conceptualized helps to diagnose why accounting interventions often fail to produce the quality improvements that were envisioned. This paper concludes that accounting is not necessarily incompatible with the ambition of quality improvement, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what they do to practice, and the development of distinctively skeptical calculative cultures.

Cash Advance Accounting: Accounting Regulations and Practices

Directory of Open Access Journals (Sweden)

Aristita Rotila

2012-12-01

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

Color-Object Interference: Further Tests of an Executive Control Account

Science.gov (United States)

La Heij, Wido; Boelens, Harrie

2011-01-01

Young children are slower in naming the color of a meaningful picture than in naming the color of an abstract form (Stroop-like color-object interference). The current experiments tested an executive control account of this phenomenon. First, color-object interference was observed in 6- and 8-year-olds but not in 12- and 16-year-olds (Experiment…

Tritium accountancy and unmeasurable inventories in fusion reactors

International Nuclear Information System (INIS)

Avenhaus, R.; Spannagel, G.

1997-12-01

For the time being fusion technology development involves relatively small quantities of tritium. Consequently, it is sufficient to apply so-called ''conventional'' accountancy tools. However, it is foreseeable that tritium operations - and thus the amount of tritium - will increase substantially. An advanced accountancy methodology will satisfy the resulting new requirements. In this study such an advanced accountancy methodolody is developed and applied to the situation envisaged with idealized experiments of the Karlsruhe Tritium Laboratory (TLK) as well as an idealized ITER-type fuel cycle. Firstly, this task comprises modeling of fuel cycle operations, providing the ''true'' data of the in-process inventories. As both the fuel cycle subsystems and networking themselves are susceptible to changes, a measurement model takes care of the true data, handles data reduction, and applies mathematical methods to confirm the final inventories on a statistical basis. Then, in a third step, the test statistics might verify whether or not a tritium anomaly, e.g. a tritium loss has occurred. Since the statistical analysis generates problems the solutions of which are not part of the standard statistical literature in the Annex the results of the related original work is presented in mathematical-abstract form. (orig.)

Towards a construction grammar account of the distributive PO in Polish

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Adam Przepiórkowski

2015-11-01

Full Text Available Towards a construction grammar account of the distributive PO in Polish Polish distributive constructions involving the form po are well known for their syntactic and semantic idiosyncrasy. The aim of this paper is to show that, contrary to the received wisdom, two different lexemes po take part in such constructions: a preposition and an adnumeral operator. This explains some of the idiosyncratic behaviour, namely, the apparent ability of po to combine with different grammatical cases. A preliminary Construction Grammar analysis is proposed which eschews the potential problem of missed generalisations that such a dual account of po might engender.

Accounting History in Undergraduate Introductory Financial Accounting Courses: An Exploratory Study.

Science.gov (United States)

Williams, Satina V.; Schwartz, Bill N.

2002-01-01

Accounting faculty surveyed (n=45) did not overwhelmingly support incorporating accounting history into introductory courses, despite Accounting Education Change Commission recommendations. They did not support a separate course or believe history would attract more students. Attitudes of those already including history did not differ greatly from…

Facebook e accountability: um estudo de caso da fanpage da presidente Dilma Rousseff

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Brenda Parmeggiani

2015-04-01

Full Text Available The emergence of new digital technologies creates expectations about new forms of communication, including in politics and political communication. Including, the public clamors for accountability mechanisms nowadays. Therefore, we ask: Can Facebook be used as an accountability tool? The study, firstly, requires a discussion on key concepts such as accountability, transparency and publicity, as well as a brief history of the Social Networking Sites (SRS. Based on these considerations, we conclude that Facebook can indeed be used as an instrument of accountability, but it is not by nature. Thus, we develop an analysis of the case of Dilma Rousseff’s fanpage. While the potential of digital media to perform such a task is clear, it appears that the page of the Brazilian president in SRS does not accomplish this purpose.

Phlébotomes de Bolivie: VII. Répartition des deux morphotypes du phlébotome lutzomyia longipalpis (Lutz et Neiva, 1912 (Diptera: Psychodidae dans le piémont andin de Bolivie

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Francois Le Pont

1989-09-01

Full Text Available Deux morphotypes de Lytzomyia longipalpis (Lutz et Neiva, 1912 ont été décrits au Brésil, l'un avec une seule paire de taches tergales, l'autre avec deux paires de taches. Ce caractère est propre aux mâles. En Bolivie, la forme à une tache existe seule dans le foyer de leishmaniose viscérale des Yungas (alt. 1000-2000 m dans l'envirionnement péridomicilliaire; c'est le vecteur confirmé de cette maladie. Le second morphotype à deux taches a été récemment découvert sous le porche de grottes dans le région de Cochabamba (alt. 2700 m; il était absent dans et autour des habitations de cette région, où la leishmaniose vicérale est inconnue. Les deux morphotypes de Lu. longipalpis ont, en Bolivie, une distribution allopatrique, et leurs écologies respectives sont très différentes.

Discussion on water resources value accounting and its application

Science.gov (United States)

Guo, Biying; Huang, Xiaorong; Ma, Kai; Gao, Linyun; Wang, Yanqiu

2018-06-01

The exploration of the compilation of natural resources balance sheet has been proposed since 2013. Several elements of water resources balance sheet have been discussed positively in China, including basic concept, framework and accounting methods, which focused on calculating the amount of water resources with statistical methods but lacked the analysis of the interrelationship between physical volume and magnitude of value. Based on the study of physical accounting of water resources balance sheet, the connotation of water resources value is analyzed in combination with research on the value of water resources in the world. What's more, the theoretical framework, form of measurement and research methods of water resources value accounting are further explored. Taking Chengdu, China as an example, the index system of water resources balance sheet in Chengdu which includes both physical and valuable volume is established to account the depletion of water resources, environmental damage and ecological water occupation caused by economic and social water use. Moreover, the water resources balance sheet in this region which reflects the negative impact of the economy on the environment is established. It provides a reference for advancing water resources management, improving government and social investment, realizing scientific and rational allocation of water resources.

The Development of Accounting in Ireland - The accounts of Maynooth College 1795 - 1832

OpenAIRE

Creide O'Brien

1999-01-01

This paper adds to the knowledge of accounting in Ireland in the late eighteenth and early nineteenth centuries. Using original archival research, the development of Irish accounting practice is examined by reference to the accounts of Maynooth College during the period 1795 - 1832. The accounting system used in preparing the college's accounts was that of charge/discharge. This was a system of accounting which relied on single entry of transactions and dated from the Middle Ages. The main pu...

The free-energy self: a predictive coding account of self-recognition.

Science.gov (United States)

Apps, Matthew A J; Tsakiris, Manos

2014-04-01

Recognising and representing one's self as distinct from others is a fundamental component of self-awareness. However, current theories of self-recognition are not embedded within global theories of cortical function and therefore fail to provide a compelling explanation of how the self is processed. We present a theoretical account of the neural and computational basis of self-recognition that is embedded within the free-energy account of cortical function. In this account one's body is processed in a Bayesian manner as the most likely to be "me". Such probabilistic representation arises through the integration of information from hierarchically organised unimodal systems in higher-level multimodal areas. This information takes the form of bottom-up "surprise" signals from unimodal sensory systems that are explained away by top-down processes that minimise the level of surprise across the brain. We present evidence that this theoretical perspective may account for the findings of psychological and neuroimaging investigations into self-recognition and particularly evidence that representations of the self are malleable, rather than fixed as previous accounts of self-recognition might suggest. Copyright © 2013 Elsevier Ltd. All rights reserved.

Accounting organizing development tendencies

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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.

Hot forming of composite prepreg: Numerical analyses

Science.gov (United States)

Guzman-Maldonado, Eduardo; Hamila, Nahiène; Boisse, Philippe; El Azzouzi, Khalid; Tardif, Xavier; Moro, Tanguy; Chatel, Sylvain; Fideu, Paulin

2017-10-01

The work presented here is part of the "FORBANS" project about the Hot Drape Forming (HDF) process consisting of unidirectional prepregs laminates. To ensure a fine comprehension of this process a combination strategy between experiment and numerical analysis is adopted. This paper is focused on the numerical analysis using the finite element method (FEM) with a hyperelastic constitutive law. Each prepreg layer is modelled by shell elements. These elements consider the tension, in-plane shear and bending behaviour of the ply at different temperatures. The contact/friction during the forming process is taken into account using forward increment Lagrange multipliers.

ActuArial Accounting – A Branch of the Financial Accounting

OpenAIRE

Gheorghe V. Lepadatu; Doina Maria Tilea

2010-01-01

The opening of the accounting to the actuarial calculation is a normal consequence of its evolutive spirit. At the origin of the international accounting standards lies the framework for preparing, presenting and disclosing the financial statements. The framework stays as a reference matrix, as a standard of standards, as a constitution of financial accounting. According to the international framework, the financial statements use different evaluation bases: the historical cost, the current c...

Design Optimization of Long-Span Cold-Formed Steel Portal Frames Accounting for Effect of Knee Brace Joint Configuration

OpenAIRE

Thanh Duoc Phan; James B. P. Lim; Meheron Selowara Joo; Hieng-Ho Lau

2017-01-01

The application of cold-formed steel channel sections for portal frames becomes more popular for industrial and residential purposes. Experimental tests showed that such structures with long-span up to 20 m can be achieved when knee brace joints are included. In this paper, the influence of knee brace configuration on the optimum design of long-span cold-formed steel portal frames is investigated. The cold-formed steel portal frames are designed using Eurocode 3 under ultimate limit states. A...

A Comparative Study of the Perceptions of Accounting Educators and Accountants on Skills Required of Accounting Education Graduates in Automated Offices

Science.gov (United States)

Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo

2015-01-01

The study dealt with perception of accounting educators and senior accountants on skills required of accounting education graduates for effective job performance in automated offices. The study adopted a descriptive research design.The population consisted of 149 respondents, made up of 80 accounting educators in public tertiary institutions and…

Recall in extensive form games

OpenAIRE

Klaus Ritzberger

1999-01-01

This paper considers characterizations of perfect recall in extensive form games. It is shown that perfect recall can be expressed in terms of choices without any reference to infomation sets. When information sets are taken into account, it is decomposable into an ordering of information sets and that players do not forget what they knew nor what they did. Thus, if information sets are partially ordered, then perfect recall is implied by the player's inability to refine her information from ...

Identity, community and care in online accounts of hereditary colorectal cancer syndrome.

Science.gov (United States)

Ross, Emily; Broer, Tineke; Kerr, Anne; Cunningham-Burley, Sarah

2018-01-01

Sociological literature has explored how shifts in the point at which individuals may be designated as diseased impact upon experiences of ill health. Research has shown that experiences of being genetically "at risk" are shaped by and shape familial relations, coping strategies, and new forms of biosociality. Less is known about how living with genetic risk is negotiated in the everyday and over time, and the wider forms of identity, communities and care this involves. This article explores these arrangements drawing on online bloggers' accounts of Familial Adenomatous Polyposis (FAP). We show how accounts of genetic risk co-exist with more palpable experiences of FAP in everyday life, notably the consequences of prophylactic surgeries. We consider how the act of blogging represents but also constitutes everyday experiences of hereditary cancer syndrome as simultaneously ordinary and exceptional, and reflect on the implications of our analysis for understanding experiences of genetic cancer risk.

Assessment of NPP safety taking into account seismic and engineering-geological factors

International Nuclear Information System (INIS)

Yakovlev, E.A.

1990-01-01

Consideration is given to the problem of probabilistic analysis of NPP safety with account of risk of destructive effect of earthquakes and the danger of accidental geological processes (diapirism, karst etc.) under NPP operation. It is shown that account of seismic and engineering-geological (engineering-seismological) risk factors in probabilistic analysis of safety enables to perform anticipatory analysis of behaviour of principle plant objects and to improve safety of their operation by revealing the most unstable elements of geotechnical system forming the main contribution to the total NPP risk

Children's Narrative Accounts and Judgments of Their Own Peer-Exclusion Experiences

Science.gov (United States)

Wainryb, Cecilia; Komolova, Masha; Brehl, Beverly

2014-01-01

Although exclusion is commonly thought of as a form of relational or social aggression, it often reflects attempts at maintaining friendships, drawing group boundaries, and optimizing group functioning and can thus also be considered an inevitable feature of normative social interactions. This study examines the narrative accounts and judgments of…

A Harmonious Accounting Duo?

Science.gov (United States)

Schapperle, Robert F.; Hardiman, Patrick F.

1992-01-01

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

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

Science.gov (United States)

2011-02-16

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

Beyond Westermarck: Can Shared Mothering or Maternal Phenotype Matching Account for Incest Avoidance?

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David Livingstone Smith Ph.D

2007-01-01

Full Text Available Westermarck's Hypothesis (WH is widely accepted amongst evolutionary scientists as the best explanation of human incest avoidance. Although WH may account for incest avoidance between co-reared kin, it cannot explain other forms of incest avoidance, and therefore, cannot account for the differential incidence of sibling-sibling, mother-son, father-daughter and other forms of incest. WH also face problems adequately accounting for phenomena within its explanatory domain. Neither of the studies widely thought to corroborate WH (the Israeli kibbutz and Taiwanese simpua marriage studies provides a genuine test of it, and the results of experimental thought to confirm WH are vitiated by methodological problems. The present paper considers two alternatives to WH: the shared mother hypothesis (SMH and the maternal phenotype-matching hypothesis (MPMH. SMH states that human infants imprint on their mother, who then treat as kin those individuals towards whom their mother behaves in a kin-like or mate-like manner. MPMH states that humans unconsciously use the maternal phenotype as a visual template for estimating coefficients of relatedness, and that these estimate regulate altruistic and mating behavior. Both SMH and MPMH are able to account for the kibbutz and simpua marriage data, and entail additional epidemiological and experimental predictions. SMH and MPMH have greater explanatory power than WH, and MPMH has greater explanatory power than SMH.

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...

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

Harmonisation of agricultural accounting

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Jaroslav Sedláček

2007-01-01

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

Genetics of monegenic forms of diabetes mellitus

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Tamara Leonidovna Kuraeva

2011-03-01

Full Text Available It is universally recognized that autoimmune type 1 diabetes mellitus (DM is not the only form of this disease in children. Increasingly more children and adolescents present with DM2, MODY, and rarer syndromal forms of DM. The actual prevalence of DM other than DM1 in children and adolescents is unknown but may be estimated at 10%. Despite rare occurrence of genetic syndromes, they collectively account for almost 5% of DM cases among children. The rapid upgrowth of molecular biology opens up a wide range of possibilities for designating various symptom complexes as nosologically selfconsistent forms. New genetic syndromes associated with DM are annually described. It is important both to adequately identify and treat manifestations and complications of these syndromes in children and to provide relevant medico-genetic counseling and recommendations to the parents. Key words: non-immune diabetes mellitus, MODY, Wolfram syndrome, neonatal, syndromal forms

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

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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

CONCEPTUAL APPROACH TO IDENTIFICATION OF THE PROTECTION OF THE ORGANIZATION OF MANAGEMENT ACCOUNT FOR BUILDING ENTERPRISES

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Nadiia Pylypiv

2017-08-01

Full Text Available The article examines the issue of determining the necessary provision of the process of organizing management accounting in construction companies in order to form a conceptual approach to its identification, taking into account changes in the modern information environment. Established that the technological process of accounting procedures should be ensured: organizationally, informational, technically, methodically, socially, ergonomically and resourcefully. According to the results of the research, the classification of resource support for the management accounting process has been developed, which determines the importance of using such resources in order to successfully implement the strategy of enterprise development in the modern information environment. Keywords: managerial accounting, organization, security, conceptual approach, building enterprise.

Basis of accountability system

International Nuclear Information System (INIS)

Anon.

1981-01-01

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

Private actor accountability on international regimes

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Wahyudi Purnomo

2017-12-01

Full Text Available Public-Private Partnerships (PPPs have emerged along with the growing role of corporations in global development. One of the largest forms of PPP today is the UN Global Compact. The UN Global Compact involves of companies, NGOs, IGOs and state governments. All of them are trying to realize globalization with a more humanist face with attention to the protection of human rights, environment, labor standards and anti-corruption. Engaging private actors in global governance, The UN Global Compact raises many issues such as power, authority, and legitimacy. The effort to tackle it all is to increase PPP accountability. This research seeks to describe what efforts can be made to enhance private accountability within the international regime. The research undertaken is a descriptive study, focuses on public-private partnerships in the UN Global Compact regime. The study found that there were two attempts that could be done. First, by involving the stakeholders in the development of procedures, mechanisms, reporting and monitoring associated with trying to improve the company’s reputation. Second, by looking at corporate relations as agent and UN Global Compact as principal in principal-agent relation in the international regime.

THE ACCOUNTING INFORMATION SUPPORT FOR THE FINANCIAL DECISION

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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.

Organizational responses to accountability requirements: Do we get what we expect?

Science.gov (United States)

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

In health care, accountability is being championed as a promising approach to meeting the dual imperatives of improving care quality while managing constrained budgets. Few studies focus on public sector organizations' responsiveness to government imperatives for accountability. We applied and adapted a theory of organizational responsiveness to community care agencies operating in Ontario, Canada, asking the question: What is the array of realized organizational responses to government-imposed accountability requirements among community agencies that receive public funds to provide home and community care? A sequential complementary mixed methods approach was used. It gathered data through a survey of 114 home and community care organizations in Ontario and interviews with 20 key informants representing 13 home and community care agencies and four government agencies. It generated findings using a parallel mixed analysis technique. In addition to responses predicted by the theory, we found that organizations engage in active, as well as passive, forms of compliance; we refer to this response as internal modification in which internal policies, practices, and/or procedures are changed to meet accountability requirements. We also found that environmental factors, such as the presence of an association representing organizational interests, can influence bargaining tactics. Our study helps us to better understand the range of likely responses to accountability requirements and is a first step toward encouraging the development of accountability frameworks that favor positive outcomes for organizations and those holding them to account. Tailoring agreements to organizational environments, aligning perceived compliance with behaviors that encourage improved performance, and allowing for flexibility in accountability arrangements are suggested strategies to support beneficial outcomes.

Overview of DYMCAS, the Y-12 Material Control And Accountability System

International Nuclear Information System (INIS)

Alspaugh, D. H.

2001-01-01

This paper gives an overview of DYMCAS, the material control and accountability information system for the Y-12 National Security Complex. A common misconception, even within the DOE community, understates the nature and complexity of material control and accountability (MC and A) systems, likening them to parcel delivery systems tracking packages at various locations or banking systems that account for money, down to the penny. A major point set forth in this paper is that MC and A systems such as DYMCAS can be and often are very complex. Given accountability reporting requirements and the critical and sensitive nature of the task, no MC and A system can be simple. The complexity of site-level accountability systems, however, varies dramatically depending on the amounts, kinds, and forms of nuclear materials and the kinds of processing performed at the site. Some accountability systems are tailored to unique and highly complex site-level materials and material processing and, consequently, are highly complex systems. Sites with less complexity require less complex accountability systems, and where processes and practices are the same or similar, sites on the mid-to-low end of the complexity scale can effectively utilize a standard accountability system. In addition to being complex, a unique feature of DYMCAS is its integration with the site production control and manufacturing system. This paper will review the advantages of such integration, as well as related challenges, and make the point that the effectiveness of complex MC and A systems can be significantly enhanced through appropriate systems integration

Computerized accounting for the dental office. Using horizontal applications general ledger software.

Science.gov (United States)

Garsson, B

1988-01-01

Remember that computer software is designed for accrual accounting, whereas your business operates and reports income on a cash basis. The rules of tax law stipulate that professional practices may use the cash method of accounting, but if accrual accounting is ever used to report taxable income the government may not permit a switch back to cash accounting. Therefore, always consider the computer as a bookkeeper, not a substitute for a qualified accountant. (Your accountant will have readily accessible payroll and general ledger data available for analysis and tax reports, thanks to the magic of computer processing.) Accounts Payable reports are interfaced with the general ledger and are of interest for transaction detail, open invoice and cash flow analysis, and for a record of payments by vendor. Payroll reports, including check register and withholding detail are provided and interfaced with the general ledger. The use of accounting software expands the use of in-office computers to areas beyond professional billing and insurance form generation. It simplifies payroll recordkeeping; maintains payables details; integrates payables, receivables, and payroll with general ledger files; provides instantaneous information on all aspects of the business office; and creates a continuous "audit-trail" following the entering of data. The availability of packaged accounting software allows the professional business office an array of choices. The person(s) responsible for bookkeeping and accounting should choose carefully, ensuring that any system is easy to use, has been thoroughly tested, and provides at least as much control over office records as has been outlined in this article.

Accounting of discounts, acquired by an enterprise when purchasing production inventories

Directory of Open Access Journals (Sweden)

Shishkina A.V.

2017-01-01

Full Text Available Different types of discounts for the price of a product are quite common in transactions. They are frequently used by industrial enterprises as well: they receive discounts when they purchase production inventories; they offer discounts when they sell the finished product. Industrial enterprise strive to minimize costs when purchasing raw materials necessary for manufacturing and therefore it is interested in acquiring a discount from supplier. Acquiring a discount is a fact of economic life and must be registered in financial accounts of an enterprise, however nowadays the patterns of accounting of such operations are not regulated by any special normative documents and traditionally applied accounting patterns do not contain information on the amounts of received discounts. It is happening because they comply with the current rules of accounting, according to which inventories are accounted only after deduction of the received discount (so the discount is granted in form of verbal agreement. This is a precursor to the lack of data on the received discounts in financial accounting system of an industrial enterprise, to the impossibility of creation the information base for analyzing the effectiveness of the received discounts on its basis, to the violation of the principle of completeness and continuity of registering all the economic life events in accounting. The article offers the already existing variants of financial accounting of the received discounts, analyzes its advantages and disadvantages from the point of view of compliance with the current legislative system and economic contents of discount operation. Proprietary technology of financial accounting of discounts, received by an industrial enterprise when purchasing production stock, is offered. This technology allows solving the stated methodological issues.

A Social Accountable Model for Medical Education System in Iran: A Grounded-Theory

Directory of Open Access Journals (Sweden)

Mohammadreza Abdolmaleki

2017-10-01

Full Text Available Social accountability has been increasingly discussed over the past three decades in various fields providing service to the community and has been expressed as a goal for various areas. In medical education system, like other social accountability areas, it is considered as one of the main objectives globally. The aim of this study was to seek a social accountability theory in the medical education system that is capable of identifying all the standards, norms, and conditions within the country related to the study subject and recognize their relationship. In this study, a total of eight experts in the field of social accountability in medical education system with executive or study experience were interviewedpersonally. After analysis of interviews, 379 codes, 59 secondary categories, 16 subcategories, and 9 main categories were obtained. The resulting data was collected and analyzed at three levels of open coding, axial coding, and selective coding in the form of grounded theory study of “Accountability model of medical education in Iran”, which can be used in education system’s policies and planning for social accountability, given that almost all effective components of social accountability in highereducation health system with causal and facilitator associations were determined.Keywords: SOCIAL ACCOUNTABILITY, COMMUNITY–ORIENTED MEDICINE, COMMUNITY MEDICINE, EDUCATION SYSTEM, GROUNDED THEORY

ACCOUNTING ALTERNATIVE TREATMENTS REGARDING FIXED ASSETS - A NATIONAL AND INTERNATIONAL APPROACH

Directory of Open Access Journals (Sweden)

Ion PERES

2009-12-01

Full Text Available By introducing the IFRS, as main accountancy source for the quoted enterprises, on the markets established byEU, for making strong its position within the interior of a such large market, IASB could not present itself souninterested in front of a potential extension of own accountancy documents, to a great number of small and middleenterprises, functional on the European market. Everyt hing is directed towards a growth of competitive capacity ofenterprises, thanks to comparability, an existing characteristic within the internal accountancy Standard, generallyapplied (even in the simplified form for the small dimensions enterprises, an d either on sector’s level or upon creditsaccess level.Tangible assets are handled by the Interna tional Accounting Standard 16 – Tangible assets. The main issuesaddressed by IAS 16 Tangible assets refers to: recognition time of assets, determinati on of their accounting value,depreciation expenses to be recognized in connection with these values, the accounting treatment, requirements forsubmission of information.This research papers objective consists on verifying the impact generated over the management of enterpriseactivity, by applying the international standards of accountancy IAS/IFRS, in editing and publishing the accountingperiod balance and of that reinforced balance, for the quoted companies. The aspects that we will underline with gr eatimportance will represent the modifications brought to the economic -financial informational system and ofmodifications appeared with a view to analyze the activity and performance of enterprises

IRBA SERIES : Accounting In Japan

OpenAIRE

Arai, Kiyomitsu

1994-01-01

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

78 FR 44424 - Revisions to Page 700 of FERC Form No. 6

Science.gov (United States)

2013-07-24

.... ] 35,561, at P 9 (2008)). 32. AOPL argues Form 6 includes historic accounting data that (1) does not... Cost of Service Based Analysis Schedule, of FERC Form No. 6, Annual Report of Oil Pipeline Companies... costs, including federal income taxes, plus a specified return on invested capital.'' City of...

Accountable Care Organizations and Transaction Cost Economics.

Science.gov (United States)

Mick, Stephen S Farnsworth; Shay, Patrick D

2016-12-01

Using a Transaction Cost Economics (TCE) approach, this paper explores which organizational forms Accountable Care Organizations (ACOs) may take. A critical question about form is the amount of vertical integration that an ACO may have, a topic central to TCE. We posit that contextual factors outside and inside an ACO will produce variable transaction costs (the non-production costs of care) such that the decision to integrate vertically will derive from a comparison of these external versus internal costs, assuming reasonably rational management abilities. External costs include those arising from environmental uncertainty and complexity, small numbers bargaining, asset specificity, frequency of exchanges, and information "impactedness." Internal costs include those arising from human resource activities including hiring and staffing, training, evaluating (i.e., disciplining, appraising, or promoting), and otherwise administering programs. At the extreme, these different costs may produce either total vertical integration or little to no vertical integration with most ACOs falling in between. This essay demonstrates how TCE can be applied to the ACO organization form issue, explains TCE, considers ACO activity from the TCE perspective, and reflects on research directions that may inform TCE and facilitate ACO development. © The Author(s) 2016.

A Study on Financial Reporting Standards and Accounting Quality- Evidence from China

Science.gov (United States)

Liou, Cheng-Hwai

2013-02-01

According to institutional theorists, the forms and business models of corporation are mainly shaped by factors such as politics, regulations, social norms and cultures. This paper examines how the International Financial Reporting Standards (IFRS) and institutional environment influence the accounting quality, in response to the threat of political extraction in China. We took mainland China as an example instead in our study, following the accounting quality definition of Barth et al. [2], we found that the developments of Chinese government performance audit are conspicuously different by region; to reflect such differences, we elaborated our research by dividing mainland China into 31 categories (provinces or cities). We set 2003-2010 as the time horizon for this study. After testing the Regression model, our empirical research achieved two conclusions: 1) IFRS adoption in China should significantly improve the accounting quality, and 2) IFRS and institutional environment should synthetically influence the quality of accounting as well.

78 FR 2412 - Request for Public Comment: 30-Day Proposed Information Collection: Indian Health Service Forms...

Science.gov (United States)

2013-01-11

... Accounting of Disclosures,'' is used to document an individual's request for an accounting of disclosures of...-2) Request for Accounting of Disclosures (OMB Form 15,000 1 10/60 2,500 No. 0917-0030, IHS-913... receive a valid authorization for its use or disclosure of protected health information for other than for...

Advantages and disadvantages of franchising as a form of business

OpenAIRE

Kolesova, A. A.

2015-01-01

The article describes the features of the development of franchising in Russia. Franchising has a number of advantages and it is a perspective form of interaction between small and large businesses. However, in taking a decision to contract with the franchise network, in addition to understanding the forms of doing business, the advantages of the system, you should also take into account that the franchise system is associated with some risks.

Data verification and materials accountancy for two accounting periods

International Nuclear Information System (INIS)

Beedgen, R.

1985-01-01

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

Accrual-based accounting system versus cash-based accounting: An empirical study in municipality organization

Directory of Open Access Journals (Sweden)

Mahbobeh Arab

2013-01-01

Full Text Available There are many cases, where we may wish to choose a good accounting system and would like to learn how they work and the advantages and disadvantages of each so we can choose the better one for a business. In this paper, we present an empirical survey to understand whether we can choose accrual or cash accounting system. The proposed study designs a questionnaire among 220 experts in area of accounting affairs. The survey considers four sub hypotheses and one main hypothesis to see whether there are reliable rules and regulations in accrual-based accounting compared with cash accounting or not. Similarly, the survey investigates whether accrual-based accounting is more informative, comprehensive and provides better comparative results compared with cash accounting. The results indicate that accrual-based account performs better in terms of all mentioned criteria and it is a better method for managing accounting affairs compared with cash accounting systems.

Holiday Suicides: Fact or Myth?

Science.gov (United States)

... Outcomes for Communities United with States (DELTA FOCUS) Domestic Violence Prevention Enhancement and Leadership Through Alliances (DELTA) DELTA and DELTA PREP States Public Health Leadership Initiative (PHL) Social Media Past Projects Get Email Updates To receive email ...

DO LITHUANIAN HIGHER EDUCATION ACCOUNTING PROGRAMS REFLECT ACCOUNTING HARMONIZATION IN THE EU?

OpenAIRE

Dalia Kaupelyte; Renata Legenzova

2014-01-01

Financial accounting is undergoing major changes in the EU and worldwide.  Great efforts are placed on adoption of high quality accounting standards for listed companies, public sector organizations as well as small and medium business entities.  Being a member of the EU Lithuania is in compliance with the EU incentives in de jure accounting harmonization; however de facto situation in Lithuania is not adequately assessed.  One of accounting harmonization related questions is whether Lithuani...

(A Research on Professional Stress of Accounting Profession Staff andAccountings lecturers)

OpenAIRE

Yıldırım, Suat

2008-01-01

Nowadays, commonly used word “stress“ became the part of work life. Stress is inevitable in work life. Some jobs are more stressful than other jobs. Thinking that everybody lives in stressful condition, determining of stress level has vital importance. Due to this importance, in this study, stress level has been researched for Accounting Profession Staff and Accounting lecturers. To achieve this purpose, a survey was conducted on 73 Accounting Profession Staff and Accounting lecturers. In thi...

The image of accountants

DEFF Research Database (Denmark)

Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

2009-01-01

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

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

National Research Council Canada - National Science Library

1996-01-01

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

Pedagogical Strategy for the professional training of technicians in Accountability and Auditing

Directory of Open Access Journals (Sweden)

Martha Ximena Jaramillo-Lema

2016-06-01

Full Text Available The professionals in the specialty of Accounting and Auditing have an important role in the founding of mid and small enterprises (PYMES, therefore, there is need of forming technicians of high quality. However, after the application of different methods of research, it has been proven that there are insufficiencies in their work, which has brought about that the hirers reject to employ them. They support their decision saying that these technicians lack professional preparation in the processes of accounting and auditing. The present article has as main purpose, to propose a pedagogical strategy for the development of updating and upbringing courses based on the development in the spheres of accounting and auditing , thus it has been designed a system of actions of marked pedagogical effect that allows the achievement of this objective.

Up- and Down-Quark Contributions to the Nucleon Form Factors

Directory of Open Access Journals (Sweden)

Qattan I. A.

2014-03-01

Full Text Available Recent measurements of the neutron s electric to magnetic form factors ratio, Rn = µnGnE/GnM, up to 3.4 (GeV/c2 combined with existing Rp = µpGpE/GpM measurements in the same Q2 range allowed, for the first time, a separation of the up- and downquark contributions to the form factors at high Q2, as presented by Cates, et al.. Our analysis expands on the original work by including additional form factor data, applying two-photon exchange (TPE corrections, and accounting for the uncertainties associated with all of the form factor measurements.

DSNF AND OTHER WASTE FORM DEGRADATION ABSTRACTION

International Nuclear Information System (INIS)

Thornton, T.A.

2000-01-01

The purpose of this analysis/model report (AMR) is to select and/or abstract conservative degradation models for DOE-(US. Department of Energy) owned spent nuclear fuel (DSNF) and the immobilized ceramic plutonium (Pu) disposition waste forms for application in the proposed monitored geologic repository (MGR) postclosure Total System Performance Assessment (TSPA). Application of the degradation models abstracted herein for purposes other than TSPA should take into consideration the fact that they are, in general, very conservative. Using these models, the forward reaction rate for the mobilization of radionuclides, as solutes or colloids, away from the waste fondwater interface by contact with repository groundwater can then be calculated. This forward reaction rate generally consists of the dissolution reaction at the surface of spent nuclear fuel (SNF) in contact with water, but the degradation models, in some cases, may also include and account for the physical disintegration of the SNF matrix. The models do not, however, account for retardation, precipitation, or inhibition of the migration of the mobilized radionuclides in the engineered barrier system (EBS). These models are based on the assumption that all components of the DSNF waste form are released congruently with the degradation of the matrix

DSNF and other waste form degradation abstraction

Energy Technology Data Exchange (ETDEWEB)

Thornton, Thomas A.

2000-12-20

The purpose of this analysis/model report (AMR) is to select and/or abstract conservative degradation models for DOE-(US. Department of Energy) owned spent nuclear fuel (DSNF) and the immobilized ceramic plutonium (Pu) disposition waste forms for application in the proposed monitored geologic repository (MGR) postclosure Total System Performance Assessment (TSPA). Application of the degradation models abstracted herein for purposes other than TSPA should take into consideration the fact that they are, in general, very conservative. Using these models, the forward reaction rate for the mobilization of radionuclides, as solutes or colloids, away from the waste fondwater interface by contact with repository groundwater can then be calculated. This forward reaction rate generally consists of the dissolution reaction at the surface of spent nuclear fuel (SNF) in contact with water, but the degradation models, in some cases, may also include and account for the physical disintegration of the SNF matrix. The models do not, however, account for retardation, precipitation, or inhibition of the migration of the mobilized radionuclides in the engineered barrier system (EBS). These models are based on the assumption that all components of the DSNF waste form are released congruently with the degradation of the matrix.

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...

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

Directory of Open Access Journals (Sweden)

Cristina Nicolaescu

2015-01-01

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

Nuclear fuel lease accounting

International Nuclear Information System (INIS)

Danielson, A.H.

1986-01-01

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

The Responsibilities of Accountants

OpenAIRE

Ronald F Duska

2005-01-01

An accountant is a good accountant if in practicing his craft he is superb in handling the numbers. But a good accountant in handling the numbers can use that skill to misstate earnings to cover a multitude of problems with a company's books while staying within the law. So, the notion of a moral or ethical accountant is not the same as the notion of a good accountant. Our general principle would be that to be ethical a person has a responsibility to fulfil one's role or roles, as long as tha...

78 FR 71498 - Copyright Office Fees: Cable and Satellite Statement of Account Fees

Science.gov (United States)

2013-11-29

... procedures used by other governmental entities, including the Federal Accounting Standards Advisory Board's... work procedures and forms and updated its internal information systems to facilitate its implementation..., including the detailed classifications of community groups, television stations, and channel lineups. The...

Gravitational potential of perturbed ellipsoidal inhomogeneous configurations with the account of the 'fifth' force

International Nuclear Information System (INIS)

Masyukov, V.V.; Tsvetkov, V.P.

1990-01-01

The analytical representations of the gravitational potential of perturbed inhomogeneous ellipsoidal configurations with the account of the 'fifth' force are obtained in the form of the series in the parameter of perturbation. 11 refs

Accounting for carbon

OpenAIRE

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

2010-01-01

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

Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

Science.gov (United States)

Garner, M; Grossman, W

1991-02-01

The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards. The FAF's decision created a distinction between the accounting practices of government-owned hospitals and non-hospital governmental entities and their adherence to standards set by FASB, GASB, and the American Institute of Certified Public Accountants. A governmental healthcare organization should carefully determine which accounting rules it follows and remain attentive to further GASB developments.

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

Science.gov (United States)

2010-01-01

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

THE STOCKS ACCOUNTING EVALUATION AND ESTIMATION INFLUENCE ON THE ENTITY PERFORMANCE

Directory of Open Access Journals (Sweden)

TULVINSCHI MIHAELA

2015-12-01

Full Text Available Improving the performance of a company involves an operative and accurate measurement of the efforts and effects, the efficient use of the company resources and also identifying ways to reduce consumption, a category in which stocks occupy a significant position. The purpose of this article is to demonstrate that the accounting information on stocks can not rely only on the accuracy assessment of past and current events, but must take into account estimations of future events, even if these involve uncertainty and risk taking. Different methods for evaluating stocks at the exit of the entity lead to different results but does not affect the entity performance. Opposed to the evaluation, when we speak about the accounting estimation, there is a significant freedom of action when choosing methods. The economic entity is always in the present, and for this reason it must take into consideration both the evaluation accuracy and the accounting estimations uncertainty. Estimating the net achievable value is influenced by the purpose for which the inventory is held. Accounting estimations are influenced by the judgment which is sometimes subjected to inherent bias, but this bias should not turn into a form of manipulating the entity's performance.

Repetition and masked form priming within and between languages using word and nonword neighbors

NARCIS (Netherlands)

Dijkstra, A.F.J.; Hilberink-Schulpen, B.J.H.; Heuven, W.J.B. van

2010-01-01

If access to the bilingual lexicon takes place in a language independent way, monolingual repetition and masked form, priming accounts should be directly applicable to bilinguals. We tested such an account (Grainger and Jacobs, 1999) and extended it to explain bilingual ejects from L2 to L1. Dutch

Cost accounting at GKSS

International Nuclear Information System (INIS)

Hinz, R.

1979-01-01

The GKSS has a cost accounting system comprising cost type, cost centre and cost unit accounting which permits of a comprehensive and detailed supervision of the accural of costs and use of funds, makes price setting for outside orders possible and provides the necessary data for decision-making and planning. It fulfills the requirement for an ordered accounting system; it is therefore guaranteed that there exists between financial accounts department and cost accounting a proper demarcation and transition, that costs are accounted fully only on the basis of vouchers and only once, evaluation and distribution are unified and the principle of causation is observed. Two employees are engaged in costs and services accounting. Although we strive to effect adaptations as swiftly as possible, and constantly to adapt refinements and supplementary processes for the improvement of the system, this can only occur within the scope of, and with the exactitude necessary for the required information. (author)

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

Directory of Open Access Journals (Sweden)

Cristina Ciuraru-Andrica

2010-12-01

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

Conceptual Foundations of Transforming the Traditional Accounting System into Sustainability Accounting

OpenAIRE

Sokol Oleg H.

2017-01-01

Under modern conditions the significance of social and environmental security is manifested in costs of restoring and protecting the environment, ensuring social security at a decent level and requires reflecting these issues in accounting. The aim of the article is to identify and analyze the ways of transition from traditional accounting to sustainability accounting. In the article the following research methods are used: observation, comparison, the empirical method, the monographic method...

Immunogenicity of Phleum pratense depigmented allergoid vaccines: experimental study in rabbits.

Science.gov (United States)

Iraola, V; Gallego, M T; López-Matas, M A; Morales, M; Bel, I; García, N; Carnés, J

2012-01-01

Immunogenicity studies are based on accurate preclinical and clinical assessment of pharmaceutical products. The immunogenicity of modified allergen vaccines has not been fully elucidated, and the mechanisms involved are not well understood. Animal and human models have recently shown that depigmented allergoids induce specific immunoglobulin (Ig) G against individual allergens, thus supporting the clinical efficacy of these vaccines. The aim of this study was to investigate the production of specific IgG against individual antigens and their isoforms in rabbits injected with depigmented allergoid extracts of Phleum pratense pollen. Two New Zealand rabbits were immunized with depigmented-polymerized extracts adsorbed onto aluminum hydroxide (Depigoid) of P pratense. Rabbits were injected 3 times (35 microg Phl p 5). Specific IgG titers against native, depigmented, and depigmented-polymerized extracts and individual allergens (rPhl p 1 and rPhl p 5a) were analyzed by direct enzyme-linked immunosorbent assay. The capacity of these synthesized antibodies to recognize individual native and depigmented allergens and different isoforms was evaluated by immunoblot and 2-D analysis. All rabbits produced high titers of specific IgG against the 3 extracts. Rabbits injected with depigmented allergoids produced similar specific antibody titers against native, depigmented, and depigmented-polymerized extracts. Serum samples recognized individual allergens and their isoforms in the nonmodified extracts. Vaccines containing depigmented allergoid extracts of P pratense induce immunogenicity in vivo. The antibodies produced after injection of these extracts clearly recognized allergens and different isoforms in their native configuration.

The importance of accounting principles in the accounting profession

OpenAIRE

Daniela Raluca Patrascu

2014-01-01

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

Form factors and charge radii in a quantum chromodynamics ...

Indian Academy of Sciences (India)

tic form factors and charge radii of D, Ds,B,Bs and Bc mesons in a quantum chromodynamics. (QCD)-inspired ... as pointed out in [12,13], one can expect a similar success here too. .... 0 were large and the formalism failed to account for large ...

Buccal Dosage Forms: General Considerations for Pediatric Patients.

Science.gov (United States)

Montero-Padilla, Soledad; Velaga, Sitaram; Morales, Javier O

2017-02-01

The development of an appropriate dosage form for pediatric patients needs to take into account several aspects, since adult drug biodistribution differs from that of pediatrics. In recent years, buccal administration has become an attractive route, having different dosage forms under development including tablets, lozenges, films, and solutions among others. Furthermore, the buccal epithelium can allow quick access to systemic circulation, which could be used for a rapid onset of action. For pediatric patients, dosage forms to be placed in the oral cavity have higher requirements for palatability to increase acceptance and therapy compliance. Therefore, an understanding of the excipients required and their functions and properties needs to be particularly addressed. This review is focused on the differences and requirements relevant to buccal administration for pediatric patients (compared to adults) and how novel dosage forms can be less invasive and more acceptable alternatives.

forming bases of health-improvement competence of students

Directory of Open Access Journals (Sweden)

Muntian V.S.

2012-11-01

Full Text Available The questions of optimization of educational process are considered on the basis of forming to health-improvement competence of student young people. Basic factors, influencing on the confidence of man in the capabilities, are selected: successful experience in the past; vicariation teaching; verbal persuasion; interiorization of motivation; succession of the teaching programs. It is marked that at forming of competence it is necessary to take into account the role of motivation, degree of estimation of the capabilities and confidence in the possibilities. Forming cognitive activity, positive motivation and steady interest to employments are the basic constituents of successful development of personality. It is marked that forming of competence foresees: providing knowledge about the methods of activity; the real application of knowledge is in practical activity; interiorization of motivation and individual approach; it is providing of succession of the teaching programs.

Advanced accountability techniques for breeder fuel fabrication facilities

International Nuclear Information System (INIS)

Bennion, S.I.; Carlson, R.L.; DeMerschman, A.W.; Sheely, W.F.

1978-01-01

The United States Department of Energy (DOE) has assigned the Hanford Engineering Development Laboratory (HEDL), operated by the Westinghouse Hanford Company, the project lead in developing a uniform nuclear materials reporting system for all contractors on the Hanford Reservation. The Hanford Nuclear Inventory System (HANISY) is based upon HEDL's real-time accountability system, originally developed in 1968. The HANISY system will receive accountability data either from entry by process operators at remote terminals or from nondestructive assay instruments connected to the computer network. Nuclear materials will be traced from entry, through processing to final shipment through the use of minicomputer technology. Reports to DOE will be formed directly from the realtime files. In addition, HEDL has established a measurement program that will complement the HANISY system, providing direct interface to the computer files with a minimum of operator intervention. This technology is being developed to support the High Performance Fuels Laboratory (HPFL) which is being designed to assess fuel fabrication techniques for proliferation-resistant fuels

Counter-Terrorism, Technology and Transparency: Reconsidering State Accountability

Directory of Open Access Journals (Sweden)

Quirine Eijkman

2012-02-01

Full Text Available In this Discussion Paper, Dr. Quirine Eijkman discusses the use of surveillance, storage of personal information, biometrics, satellite technology and other forms of ICT technology used in the fight against terrorism. Although technology is a powerful tool to fight terrorism, it is also a means for increasing social control by the state. Henceforth, there is a risk that panoptic surveillance – where the few view the many – could develop. Therefore accountability in relation to use of technological counter-terrorism measures such as smart surveillance cameras, biometric devices or the tracking of personal data is discussed in this article. The extra powers that both public authorities and private companies gain through new (surveillance technologies should be counterbalanced. In this context the role of the state, because of its monopoly to use force and its duty to protect the rule of law, is crucial. By reconsidering how to enforce accountability by the state, the effects of technological counter-terrorism measures could be checked and balanced.

Making Collaborative Innovation Accountable

DEFF Research Database (Denmark)

Sørensen, Eva

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

TIME MANAGEMENT FOR ACCOUNTANTS

Directory of Open Access Journals (Sweden)

Cristina Elena BIGIOI

2016-06-01

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

CHINA ACCOUNTING REVIEW(CAR)

Institute of Scientific and Technical Information of China (English)

无

2007-01-01

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