SMACS: a system of computer programs for probabilistic seismic analysis of structures and subsystems. Volume I. User's manual

International Nuclear Information System (INIS)

Maslenikov, O.R.; Johnson, J.J.; Tiong, L.W.; Mraz, M.J.; Bumpus, S.; Gerhard, M.A.

1985-03-01

The SMACS (Seismic Methodology Analysis Chain with Statistics) system of computer programs, one of the major computational tools of the Seismic Safety Margins Research Program (SSMRP), links the seismic input with the calculation of soil-structure interaction, major structure response, and subsystem response. The seismic input is defined by ensembles of acceleration time histories in three orthogonal directions. Soil-structure interaction and detailed structural response are then determined simultaneously, using the substructure approach to SSI as implemented in the CLASSI family of computer programs. The modus operandi of SMACS is to perform repeated deterministic analyses, each analysis simulating an earthquake occurrence. Parameter values for each simulation are sampled from assumed probability distributions according to a Latin hypercube experimental design. The user may specify values of the coefficients of variation (COV) for the distributions of the input variables. At the heart of the SMACS system is the computer program SMAX, which performs the repeated SSI response calculations for major structure and subsystem response. This report describes SMAX and the pre- and post-processor codes, used in conjunction with it, that comprise the SMACS system

User Interface for the SMAC Traffic Accident Reconstruction Program

Directory of Open Access Journals (Sweden)

Rok Krulec

2003-11-01

Full Text Available This paper describes the development of the user interfacefor the traffic accident reconstruction program SMAC. Threebasic modules of software will be presented. Initial parametersinput and visualization, using graphics library for simulation of3D space, which form a graphical user interface, will be explainedin more detail. The modules have been developed usingdifferent technologies and programming approaches to increaseflexibility in further development and to take maximumadvantage of the currently accessible computer hardware, sothat module to module communication is also mentioned.

A comparison of the effectiveness of 6S and SMAC in correcting for atmospheric interference of meteosat second generation images

DEFF Research Database (Denmark)

Proud, Simon Richard; Fensholt, R.; Rasmussen, M.O.

2010-01-01

Atmospheric perturbations are a large source of uncertainty in remotely sensed imagery of the Earth's surface. This paper explores the effectiveness of the simplified method for atmospheric correction (SMAC) in reducing the effects of these perturbations in images of the African Continent gathered...... by the Spinning Enhanced Visible & InfraRed Imager (SEVIRI) aboard Meteosat Second Generation (MSG). In order to examine the accuracy of the SMAC we compare its results to those computed by the Second Simulation of the Satellite Signal in the Solar Spectrum (6SV1.1), a highly accurate radiative transfer code......, for a wide range of atmospheric conditions. We find that the SMAC does not offer a high level of accuracy under many sets of atmospheric conditions with under 20% of observations in channels 1 and 2 providing a relative error of less than 10% when compared to 6SV1.1. Those observations involving medium...

Applications of the Automated SMAC Modal Parameter Extraction Package

International Nuclear Information System (INIS)

MAYES, RANDALL L.; DORRELL, LARRY R.; KLENKE, SCOTT E.

1999-01-01

An algorithm known as SMAC (Synthesize Modes And Correlate), based on principles of modal filtering, has been in development for a few years. The new capabilities of the automated version are demonstrated on test data from a complex shell/payload system. Examples of extractions from impact and shaker data are shown. The automated algorithm extracts 30 to 50 modes in the bandwidth from each column of the frequency response function matrix. Examples of the synthesized Mode Indicator Functions (MIFs) compared with the actual MIFs show the accuracy of the technique. A data set for one input and 170 accelerometer outputs can typically be reduced in an hour. Application to a test with some complex modes is also demonstrated

7 CFR 948.200 - Accounting and collections.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting and collections. 948.200 Section 948.200 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing... Accounting and Collections § 948.200 Accounting and collections. (a) Each handler's assessment account with...

A Smac-mimetic sensitizes prostate cancer cells to TRAIL-induced apoptosis via modulating both IAPs and NF-kappaB

International Nuclear Information System (INIS)

Dai, Yao; Liu, Meilan; Tang, Wenhua; Li, Yongming; Lian, Jiqin; Lawrence, Theodore S; Xu, Liang

2009-01-01

Although tumor necrosis factor-related apoptosis-inducing ligand (TRAIL) is a promising agent for human cancer therapy, prostate cancer still remains resistant to TRAIL. Both X-linked inhibitor of apoptosis (XIAP) and nuclear factor-kappaB function as key negative regulators of TRAIL signaling. In this study, we evaluated the effect of SH122, a small molecule mimetic of the second mitochondria-derived activator of caspases (Smac), on TRAIL-induced apoptosis in prostate cancer cells. The potential of Smac-mimetics to bind XIAP or cIAP-1 was examined by pull-down assay. Cytotoxicity of TRAIL and/or Smac-mimetics was determined by a standard cell growth assay. Silencing of XIAP or cIAP-1 was achieved by transient transfection of short hairpin RNA. Apoptosis was detected by Annexin V-PI staining followed by flow cytometry and by Western Blot analysis of caspases, PARP and Bid. NF-kappaB activation was determined by subcellular fractionation, real time RT-PCR and reporter assay. SH122, but not its inactive analog, binds to XIAP and cIAP-1. SH122 significantly sensitized prostate cancer cells to TRAIL-mediated cell death. Moreover, SH122 enhanced TRAIL-induced apoptosis via both the death receptor and the mitochondrial pathway. Knockdown of both XIAP and cIAP-1 sensitized cellular response to TRAIL. XIAP-knockdown attenuated sensitivity of SH122 to TRAIL-induced cytotoxicity, confirming that XIAP is an important target for IAP-inhibitor-mediated TRAIL sensitization. SH122 also suppressed TRAIL-induced NF-kappaB activation by preventing cytosolic IkappaB-alpha degradation and RelA nuclear translocation, as well as by suppressing NF-kappaB target gene expression. These results demonstrate that SH122 sensitizes human prostate cancer cells to TRAIL-induced apoptosis by mimicking Smac and blocking both IAPs and NF-kappaB. Modulating IAPs may represent a promising approach to overcoming TRAIL-resistance in human prostate cancer with constitutively active NF-kappaB signaling

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...

Photosensitized 2-amino-3-hydroxypyridine-induced mitochondrial apoptosis via Smac/DIABLO in human skin cells

Energy Technology Data Exchange (ETDEWEB)

Goyal, Shruti; Amar, Saroj Kumar [Photobiology Laboratory, Systems Toxicology and Health Risk Assessment Group, CSIR — Indian Institute of Toxicology Research (CSIR-IITR), M.G, Marg, Lucknow 226001, Uttar Pradesh (India); Academy of Scientific and Innovative Research (AcSIR), CSIR — IITR, Lucknow 226001 (India); Dwivedi, Ashish; Mujtaba, Syed Faiz; Kushwaha, Hari Narayan; Chopra, Deepti; Pal, Manish Kumar; Singh, Dhirendra [Photobiology Laboratory, Systems Toxicology and Health Risk Assessment Group, CSIR — Indian Institute of Toxicology Research (CSIR-IITR), M.G, Marg, Lucknow 226001, Uttar Pradesh (India); Chaturvedi, Rajnish Kumar [Developmental Toxicology Division, CSIR — Indian Institute of Toxicology Research, P. O. Box 80, M.G. Marg, Lucknow 226001 (India); Ray, Ratan Singh, E-mail: ratanray.2011@rediffmail.com [Photobiology Laboratory, Systems Toxicology and Health Risk Assessment Group, CSIR — Indian Institute of Toxicology Research (CSIR-IITR), M.G, Marg, Lucknow 226001, Uttar Pradesh (India); Academy of Scientific and Innovative Research (AcSIR), CSIR — IITR, Lucknow 226001 (India)

2016-04-15

The popularity of hair dyes use has been increasing regularly throughout the world as per the demand of hair coloring fashion trends and other cosmetic products. 2-Amino-3-hydroxypyridine (A132) is widely used as a hair dye ingredient around the world. We are reporting first time the phototoxicity mechanism of A132 under ambient environmental UV-B radiation. It showed maximum absorption in UV-B region (317 nm) and forms a photoproduct within an hour exposure of UV-B irradiation. Photocytotoxicity of A132 in human keratinocytes (HaCaT) was measured by mitochondrial (MTT), lysosomal (NRU) and LDH assays which illustrated the significant reduction in cell viability. The role of reactive oxygen species (ROS) generation for A132 phototoxicity was established photo- chemically as well as intracellularly. Noteworthy, formation of tail DNA (comet assay), micronuclei and cyclobutane pyrimidine dimers (CPDs) (immunocytochemistry) formation confirmed the photogenotoxic potential of dye. Cell cycle study (sub-G1peak) and staining with EB/AO revealed the cell cycle arrest and apoptosis. Further, mitochondrial mediated apoptosis was corroborated by reduced MMP, release of cytochrome c and upregulation of caspase-3. Release of mitochondrial Smac/DIABLO in cytoplasm demonstrated the caspase dependent apoptotic cell death by photolabile A132 dye. In-addition increased Bax/Bcl2 ratio again proved the apoptosis. Thus, study suggests that A132 induces photogenotoxicity, phototoxicity and apoptotic cell death through the involvement of Smac/DIABLO in mitochondrial apoptosis via caspase dependent manner. Therefore, the long term use of A132 dye and sunlight exposure jointly increased the oxidative stress in skin which causes premature hair loss, damage to progenitor cells of hair follicles. - Highlights: • Photodegradation of A132 and formation of novel photoproduct • Involvement of ROS in A132 phototoxicity • Role of ROS in DNA damage, CPD and micronuclei formation • Release of

Photosensitized 2-amino-3-hydroxypyridine-induced mitochondrial apoptosis via Smac/DIABLO in human skin cells

International Nuclear Information System (INIS)

Goyal, Shruti; Amar, Saroj Kumar; Dwivedi, Ashish; Mujtaba, Syed Faiz; Kushwaha, Hari Narayan; Chopra, Deepti; Pal, Manish Kumar; Singh, Dhirendra; Chaturvedi, Rajnish Kumar; Ray, Ratan Singh

2016-01-01

The popularity of hair dyes use has been increasing regularly throughout the world as per the demand of hair coloring fashion trends and other cosmetic products. 2-Amino-3-hydroxypyridine (A132) is widely used as a hair dye ingredient around the world. We are reporting first time the phototoxicity mechanism of A132 under ambient environmental UV-B radiation. It showed maximum absorption in UV-B region (317 nm) and forms a photoproduct within an hour exposure of UV-B irradiation. Photocytotoxicity of A132 in human keratinocytes (HaCaT) was measured by mitochondrial (MTT), lysosomal (NRU) and LDH assays which illustrated the significant reduction in cell viability. The role of reactive oxygen species (ROS) generation for A132 phototoxicity was established photo- chemically as well as intracellularly. Noteworthy, formation of tail DNA (comet assay), micronuclei and cyclobutane pyrimidine dimers (CPDs) (immunocytochemistry) formation confirmed the photogenotoxic potential of dye. Cell cycle study (sub-G1peak) and staining with EB/AO revealed the cell cycle arrest and apoptosis. Further, mitochondrial mediated apoptosis was corroborated by reduced MMP, release of cytochrome c and upregulation of caspase-3. Release of mitochondrial Smac/DIABLO in cytoplasm demonstrated the caspase dependent apoptotic cell death by photolabile A132 dye. In-addition increased Bax/Bcl2 ratio again proved the apoptosis. Thus, study suggests that A132 induces photogenotoxicity, phototoxicity and apoptotic cell death through the involvement of Smac/DIABLO in mitochondrial apoptosis via caspase dependent manner. Therefore, the long term use of A132 dye and sunlight exposure jointly increased the oxidative stress in skin which causes premature hair loss, damage to progenitor cells of hair follicles. - Highlights: • Photodegradation of A132 and formation of novel photoproduct • Involvement of ROS in A132 phototoxicity • Role of ROS in DNA damage, CPD and micronuclei formation • Release of

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...

Un nouveau moyen de mesure absolue du taux gazeux des mélanges gaz-liquides : le SMAC A New Absolute Measurement of the Volumetric Gas Ratio of Gas-Liquid Mixture: the Smac

Directory of Open Access Journals (Sweden)

Porot P.

2006-11-01

Full Text Available Du graphe (P, V de la compression d'un mélange gaz-liquide, on peut tirer la valeur du taux volumique de gaz dans le mélange. La vérification théorique et expérimentale de ce principe ainsi que ses limites d'application comme moyen de mesure sont présentées. Ce résultat a été utilisé pour développer un système de mesure de l'aération de l'huile moteur, le SMAC (Système de Mesure d'Aération par Compressibilité. Des exemples d'application, tels que l'étude de la sensibilité de certaines huiles à l'aération, sont exposés. Oil aeration can be a real problem in engine oil circuit. The involved lubrication power decrease and thermic properties changes can damage the engine. Furthermore, the increased compressibility is very dangerous for hydraulic systems like valve lash adjusters. A first step to control this aeration is to be able to measure it. Gammametry is often used but this measurement needs a very precise calibration and is quite complicated and dangerous. A new absolute measurement has been discovered, based on the difference of compressibility between air and oil. It is absolute because the measurement principle is independant of the conditions, The system does not need a new calibration at each new environment. It is valid for any gas-liquid mixture. From the (P, V graph of a gas-liquid mixture compression, one can derive the gas-liquid volumetric ratio. The log-log graph (P/PO, 1-V/VO of a mixture sample pressurization always shows an inflexion point. The y value of this inflexion point (1-V/VO is equal to the volumetric gas ratio of the sample (before compression. This phenomenon is obvious on hydraulic curves (see Annexe 1. To check it, we have proceeded to a theoretical demonstration and an experimental verification. The theoretical demonstration of this principle concludes that the principle is verified as long as the ration P index 0 / alpha B is small. B is the oil bulk modulus, alpha is the volumetric gas ratio

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

Science.gov (United States)

2012-11-19

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

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

Science.gov (United States)

2013-04-12

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

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

Science.gov (United States)

2012-08-27

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

Transportation data base for the US Department of Energy

International Nuclear Information System (INIS)

Arrowood, L.F.

1983-01-01

In addition to providing rapid retrieval of large amounts of shipping and receiving data in response to inquiries and allowing remote access to the data from dial-up terminals, shipment mobility/accountability collection system (SMAC) is a central accounting system for DOE transportation activities. This facilitates the analysis of site, regional, or national traffic flow patterns thereby allowing DOE to identify frequently utilized routes and negotiate more favorable shipping contracts using the results. The data on radioactive shipments can be used for risk assessment and other research and development activities as well as to answer questions concerning such shipments. The accessibility of transportation data to traffic managers allows DOE to be more responsive to congressional, agency, and public requests for traffic information. It also assists DOE efforts to find more economical and safer methods of moving material by supplying research institutes with shipping and receiving data for participating contractors. SMAC is an example of the computer's growing importance as a managerial tool in the area of transporting both radioactive and nonradioactive materials

Compendium of Environmental Sustainability Indicator Collections: 2006 National Footprint Accounts (NFA)

Data.gov (United States)

National Aeronautics and Space Administration — The 2006 National Footprint Accounts (NFA) portion of the Compendium of Environmental Sustainability Indicator Collections, version 1.1 is a data set that measures...

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...

Full cost accounting in the analysis of separated waste collection efficiency: A methodological proposal.

Science.gov (United States)

D'Onza, Giuseppe; Greco, Giulio; Allegrini, Marco

2016-02-01

Recycling implies additional costs for separated municipal solid waste (MSW) collection. The aim of the present study is to propose and implement a management tool - the full cost accounting (FCA) method - to calculate the full collection costs of different types of waste. Our analysis aims for a better understanding of the difficulties of putting FCA into practice in the MSW sector. We propose a FCA methodology that uses standard cost and actual quantities to calculate the collection costs of separate and undifferentiated waste. Our methodology allows cost efficiency analysis and benchmarking, overcoming problems related to firm-specific accounting choices, earnings management policies and purchase policies. Our methodology allows benchmarking and variance analysis that can be used to identify the causes of off-standards performance and guide managers to deploy resources more efficiently. Our methodology can be implemented by companies lacking a sophisticated management accounting system. Copyright © 2015 Elsevier Ltd. All rights reserved.

Authentication and Interpretation of Weight Data Collected from Accountability Scales at Global Nuclear Fuels

International Nuclear Information System (INIS)

Fitzgerald, Peter; Laughter, Mark D.; Martyn, Rose; Richardson, Dave; Rowe, Nathan C.; Pickett, Chris A.; Younkin, James R.; Shephard, Adam M.

2010-01-01

Accountability scale data from the Global Nuclear Fuels (GNF) fuel fabrication facility in Wilmington, NC has been collected and analyzed as a part of the Cylinder Accountability and Tracking System (CATS) field trial in 2009. The purpose of the data collection was to demonstrate an authentication method for safeguards applications, and the use of load cell data in cylinder accountability. The scale data was acquired using a commercial off-the-shelf communication server with authentication and encryption capabilities. The authenticated weight data was then analyzed to determine facility operating activities. The data allowed for the determination of the number of full and empty cylinders weighed and the respective weights along with other operational activities. Data authentication concepts, practices and methods, the details of the GNF weight data authentication implementation and scale data interpretation results will be presented.

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

Science.gov (United States)

2012-09-13

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

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

Science.gov (United States)

2013-09-05

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

Interobserver agreement in the histologic diagnosis of colorectal polyps. the experience of the multicenter adenoma colorectal study (SMAC).

Science.gov (United States)

Costantini, Massimo; Sciallero, Stefania; Giannini, Augusto; Gatteschi, Beatrice; Rinaldi, Paolo; Lanzanova, Giuseppe; Bonelli, Luigina; Casetti, Tino; Bertinelli, Elisabetta; Giuliani, Orietta; Castiglione, Guido; Mantellini, Paola; Naldoni, Carlo; Bruzzi, Paolo

2003-03-01

Current clinical practice guidelines for patients with colorectal polyps are mainly based on the histologic characteristics of their lesions. However, interobserver variability in the assessment of specific polyp characteristics was evaluated in very few studies. The purpose of this study was to evaluate the interobserver agreement of four pathologists in the diagnosis of histologic type of colorectal polyps and in the degree of dysplasia and of infiltrating carcinoma in adenomas. A stratified random sample of 100 polyps was obtained from the 4,889 polyps resected within the Multicentre Adenoma Colorectal Study (SMAC), and the slides were blindly reviewed by the four pathologists. Agreement was analyzed using kappa statistics. A median kappa of 0.89 (range 0.79-1.0) was estimated for the interobserver agreement for the diagnosis of hyperplastic polyp vs. adenoma. The agreement in the diagnosis of tubular, tubulovillous, and villous type, was given by median kappa values of 0.50, 0.15, and 0.36, respectively. The median kappa for the diagnosis of infiltrating carcinoma was 0.78 (range 0.73-0.84). Agreement on diagnosis of adenoma histologic subtypes, degrees of dysplasia, or infiltrating carcinoma in adenoma was moderate. A simpler classifications might help to better identify patients at different risk of colorectal cancer.

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

Science.gov (United States)

2012-07-02

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

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.

Collecting sustainability data in different organisational settings of the European Farm Accountancy Data Network

NARCIS (Netherlands)

Vrolijk, H.C.J.; Poppe, K.J.; Keszthelyi, Szilard

2016-01-01

The European Farm Accountancy Data Network (FADN) collects detailed financial economic information on a sample of farms in Europe. These data are used intensively for the evaluation of the European Union’s Common Agricultural Policy. Owing to changes in policies, there is a need for a broader set of

76 FR 54801 - Healthlink, a Wellpoint, Inc. Company, Accounts Receivable and Collections Division, St. Louis...

Science.gov (United States)

2011-09-02

... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-80,213] Healthlink, a Wellpoint, Inc. Company, Accounts Receivable and Collections Division, St. Louis, MO; Notice of Negative... Globalization Adjustment Assistance Act of 2009 (Trade Act of 2009) was satisfied. Specifically, the Department...

Bursar Accounts, Payroll Deduction, and Debt Collection: A Three-Channel Approach to Lost Item Reimbursement

Science.gov (United States)

Snowman, Ann MacKay

2005-01-01

In 2003, Penn State Libraries implemented payroll deduction and collection agency programs to gain better control of accounts receivable. The author reports on the implementation processes and first year outcomes of the programs. She recommends careful consideration of several questions before implementing such measures.

Identification of RIP1 as a critical mediator of Smac mimetic-mediated sensitization of glioblastoma cells for Drozitumab-induced apoptosis.

Science.gov (United States)

Cristofanon, S; Abhari, B A; Krueger, M; Tchoghandjian, A; Momma, S; Calaminus, C; Vucic, D; Pichler, B J; Fulda, S

2015-04-16

This study aims at evaluating the combination of the tumor-necrosis-factor-related apoptosis-inducing ligand (TRAIL)-receptor 2 (TRAIL-R2)-specific antibody Drozitumab and the Smac mimetic BV6 in preclinical glioblastoma models. To this end, the effect of BV6 and/or Drozitumab on apoptosis induction and signaling pathways was analyzed in glioblastoma cell lines, primary glioblastoma cultures and glioblastoma stem-like cells. Here, we report that BV6 and Drozitumab synergistically induce apoptosis and reduce colony formation in several glioblastoma cell lines (combination indextrigger the formation of a cytosolic receptor-interacting protein (RIP) 1/Fas-associated via death domain (FADD)/caspase-8-containing complex and subsequent activation of caspase-8 and -3. BV6- and Drozitumab-induced apoptosis is blocked by the caspase inhibitor zVAD.fmk, pointing to caspase-dependent apoptosis. RNA interference-mediated silencing of RIP1 almost completely abolishes the BV6-conferred sensitization to Drozitumab-induced apoptosis, indicating that the synergism critically depends on RIP1 expression. In contrast, both necrostatin-1, a RIP1 kinase inhibitor, and Enbrel, a TNFα-blocking antibody, do not interfere with BV6/Drozitumab-induced apoptosis, demonstrating that apoptosis occurs independently of RIP1 kinase activity or an autocrine TNFα loop. In conclusion, the rational combination of BV6 and Drozitumab presents a promising approach to trigger apoptosis in glioblastoma, which warrants further investigation.

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

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

Directory of Open Access Journals (Sweden)

Nikmatuniayah Nikmatuniayah

2017-06-01

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

Selective replication of oncolytic virus M1 results in a bystander killing effect that is potentiated by Smac mimetics.

Science.gov (United States)

Cai, Jing; Lin, Yuan; Zhang, Haipeng; Liang, Jiankai; Tan, Yaqian; Cavenee, Webster K; Yan, Guangmei

2017-06-27

Oncolytic virotherapy is a treatment modality that uses native or genetically modified viruses that selectively replicate in and kill tumor cells. Viruses represent a type of pathogen-associated molecular pattern and thereby induce the up-regulation of dozens of cytokines via activating the host innate immune system. Second mitochondria-derived activator of caspases (Smac) mimetic compounds (SMCs), which antagonize the function of inhibitor of apoptosis proteins (IAPs) and induce apoptosis, sensitize tumor cells to multiple cytokines. Therefore, we sought to determine whether SMCs sensitize tumor cells to cytokines induced by the oncolytic M1 virus, thus enhancing a bystander killing effect. Here, we report that SMCs potentiate the oncolytic effect of M1 in vitro, in vivo, and ex vivo. This strengthened oncolytic efficacy resulted from the enhanced bystander killing effect caused by the M1 virus via cytokine induction. Through a microarray analysis and subsequent validation using recombinant cytokines, we identified IL-8, IL-1A, and TRAIL as the key cytokines in the bystander killing effect. Furthermore, SMCs increased the replication of M1, and the accumulation of virus protein induced irreversible endoplasmic reticulum stress- and c-Jun N-terminal kinase-mediated apoptosis. Nevertheless, the combined treatment with M1 and SMCs had little effect on normal and human primary cells. Because SMCs selectively and significantly enhance the bystander killing effect and the replication of oncolytic virus M1 specifically in cancer cells, this combined treatment may represent a promising therapeutic strategy.

Turnover, account value and diversification of real traders: evidence of collective portfolio optimizing behavior

Science.gov (United States)

Morton de Lachapelle, David; Challet, Damien

2010-07-01

Despite the availability of very detailed data on financial markets, agent-based modeling is hindered by the lack of information about real trader behavior. This makes it impossible to validate agent-based models, which are thus reverse-engineering attempts. This work is a contribution towards building a set of stylized facts about the traders themselves. Using the client database of Swissquote Bank SA, the largest online Swiss broker, we find empirical relationships between turnover, account values and the number of assets in which a trader is invested. A theory based on simple mean-variance portfolio optimization that crucially includes variable transaction costs is able to reproduce faithfully the observed behaviors. We finally argue that our results bring to light the collective ability of a population to construct a mean-variance portfolio that takes into account the structure of transaction costs.

24 CFR 17.69 - Accounting control.

Science.gov (United States)

2010-04-01

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

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

Debt Collection: More Aggressive Action Needed To Collect Debts Owed by Health Professionals. United States General Accounting Office Report to the Honorable John R. Kasich, House of Representatives.

Science.gov (United States)

General Accounting Office, Washington, DC.

The General Accounting Office (GAO) reviewed and evaluated debt collection activities of five programs of the Health Resources and Services Administration (HRSA) that provide financial assistance to health professions students and medical facilities. The principal findings include: (1) HRSA changes have improved delinquency rates; however, large…

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.

77 FR 16076 - Agency Information Collection Activities: Proposed Collection; Comment Request

Science.gov (United States)

2012-03-19

... collections: Title: Accounting System and Financial Capability Questionnaire. OMB number: 3095-00XX. Agency... accounting controls and systems in managing and administering Federal funds. Some of the recipients of grants... NATIONAL ARCHIVES AND RECORDS ADMINISTRATION Agency Information Collection Activities: Proposed...

Pengaruh Customer Accounting Sebagai Strategic Management Accounting Techniques Dan Customer Orientation Terhadap Organizational Performance

OpenAIRE

Lisa, Valentine

2015-01-01

This Study was done to examine the affect of customer accounting as strategic management accounting techniques and customer orientation to organizational performance. This study used primary data from questionnaires which were distributed to 50 manufacturing companies in Surabaya and Sidoarjo. The data collected would be analyzed by using Partial Least Square method to test the hypothesis. The result showed there were positive and significant influence from customer accounting and customer o...

7 CFR 959.43 - Accounting.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 959.43 Section 959.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 959.43 Accounting. (a) Assessments collected in excess of...

Comparative Analysis on Two Accounting Systems of Rural Economic Originations

Institute of Scientific and Technical Information of China (English)

2011-01-01

In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives(Trial) issued by the Ministry of Finance.The comparison points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’ cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.

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.

7 CFR 929.42 - Accounting.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 929.42 Section 929.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Accounting. (a) If, at the end of a fiscal period, the assessments collected are in excess of expenses...

7 CFR 924.42 - Accounting.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 924.42 Section 924.42 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... § 924.42 Accounting. (a) If, at the end of a fiscal period, the assessments collected are in excess of...

Fuel accountability and control at Combustion Engineering, Inc

International Nuclear Information System (INIS)

Kersteen, G.C.

1978-01-01

Combustion Engineering, Inc. has recently developed and installed an automated data collection, data processing system for the accounting and control of special nuclear material. The system uses a variety of data collection techniques and some relatively new data processing ideas. The next few pages describe the Fuel Accountability and Control System

Confidentiality of Accounting Academics: Consequences of Nonconformity

Science.gov (United States)

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

2016-01-01

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

Accounting Information Systems for Decision Making

NARCIS (Netherlands)

Mancini, D.; Vaassen, E.H.J.; Dameri, R.P.

2013-01-01

​This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human

IAP antagonists Birinapant and AT-406 efficiently synergise with either TRAIL, BRAF, or BCL-2 inhibitors to sensitise BRAFV600E colorectal tumour cells to apoptosis.

Science.gov (United States)

Perimenis, Philippos; Galaris, Apostolos; Voulgari, Alexandra; Prassa, Margarita; Pintzas, Alexander

2016-08-12

High expression levels of Inhibitors of Apoptosis Proteins (IAPs) have been correlated with poor cancer prognosis and block the cell death pathway by interfering with caspase activation. SMAC-mimetics are small-molecule inhibitors of IAPs that mimic the endogenous SMAC and promote the induction of cell death by neutralizing IAPs. In this study, anti-tumour activity of new SMAC-mimetics Birinapant and AT-406 is evaluated against colorectal adenocarcinoma cells and IAP cross-talk with either oncogenic BRAF or BCL-2, or with the TRAIL are further exploited towards rational combined protocols. It is shown that pre-treatment of SMAC-mimetics followed by their combined treatment with BRAF inhibitors can decrease cell viability, migration and can very efficiently sensitize colorectal tumour cells to apoptosis. Moreover, co-treatment of TRAIL with SMAC-mimetics can efficiently sensitize resistant tumour cells to apoptosis synergistically, as shown by median effect analysis. Finally, Birinapant and AT-406 can synergise with BCL-2 inhibitor ABT-199 to reduce viability of adenocarcinoma cells with high BCL-2 expression. Proposed synergistic rational anticancer combined protocols of IAP antagonists Birinapant and AT-406 in 2D and 3D cultures can be later further exploited in vivo, from precision tumour biology to precision medical oncology.

75 FR 39696 - Agency Information Collection Activities: Proposed Collection; Comment Request

Science.gov (United States)

2010-07-12

...; Title of Information Collection: QualityNet Identity Management System (QIMS) Account Form; Use: The QualityNet Identity Management System (QIMS) account registration form must be completed by any new...

New insights into health financing: First results of the international data collection under the System of Health Accounts 2011 framework.

Science.gov (United States)

Mueller, Michael; Morgan, David

2017-07-01

International comparisons of health spending and financing are most frequently carried out using datasets of international organisations based on the System of Health Accounts (SHA). This accounting framework has recently been updated and 2016 saw the first international data collection under the new SHA 2011 guidelines. In addition to reaching better comparability of health spending figures and greater country coverage, the updated framework has seen changes in the dimension of health financing leading to important consequences when analysing health financing data. This article presents the first results of health spending and financing data collected under this new framework and highlights the areas where SHA 2011 has become a more useful tool for policy analysis, by complementing data on expenditure of health financing schemes with information about their revenue streams. It describes the major conceptual changes in the scope of health financing and highlights why comprehensive analyses based on SHA 2011 can provide for a more complete description and comparison of health financing across countries, facilitate a more meaningful discussion of fiscal sustainability of health spending by also analysing the revenues of compulsory public schemes and help to clarify the role of governments in financing health care - which is generally much bigger than previously documented. Copyright © 2017 Elsevier B.V. All rights reserved.

PERSEPSI MAHASISWA AKUNTANSI TENTANG PRAKTIK CREATIVE ACCOUNTING

Directory of Open Access Journals (Sweden)

Moh Lutfi Saiful Arif

2014-04-01

Full Text Available Abstract: Accounting Students Perceptions about Creative Accounting Practices. This study aims to determine the students' perceptions about the accounting practices of creative accounting viewed from business ethics theory. This research was conducted with descriptive qualitative method. Data was collected by interview to 5 accounting students of the Faculty of Economics, University Trunojoyo as key informants. Results of interviews on creative accounting was then analyzed by employing theory of business ethics. The results of this study showed that creative accounting can not be accepted from ethics theory of deontology, utilitarianism, and ethical egoism. Students also perceived that creative accounting is unethical act.

76 FR 67758 - Extension of Agency Information Collection Activity Under OMB Review: Imposition and Collection...

Science.gov (United States)

2011-11-02

... forwarded the Information Collection Request (ICR), Office of Management and Budget (OMB) control number... involves air carriers and foreign air carriers maintaining an accounting system to account for the... respond to, a collection of information unless it displays a valid OMB control number. The ICR...

Collection for Ecuador

CERN Multimedia

Staff Association

2016-01-01

After the violent earthquake that caused the death of hundreds of people, and left thousands wounded and homeless in Ecuador, we appeal to your generosity. We are starting a collection today to help the victims, and the funds will be donated to the INEPE Institute in Quito. This organization, known at CERN for many years as it has been supported by the Long Term Collections of the Staff Association, will be responsible for sending the proceeds of the collection directly to the victims in the field. On behalf of the CERN Management and the CERN Staff Association Fabiola Gianotti, Director General, and Alessandro Raimondo, President of the Staff Association =========================== Bank account details for donations: Bank account holder: Staff Association CERN - 1211 GENEVA 23 Account number: 279-HU106832.1 IBAN: CH85 0027 9279 HU10 6832 1 BIC: UBSWCHZH80A Please mention: Ecuador

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

Science.gov (United States)

2012-06-08

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

Comprehensive Revenue and Expense Data Collection Methodology for Teaching Health Centers: A Model for Accountable Graduate Medical Education Financing.

Science.gov (United States)

Regenstein, Marsha; Snyder, John E; Jewers, Mariellen Malloy; Nocella, Kiki; Mullan, Fitzhugh

2018-04-01

Despite considerable federal investment, graduate medical education financing is neither transparent for estimating residency training costs nor accountable for effectively producing a physician workforce that matches the nation's health care needs. The Teaching Health Center Graduate Medical Education (THCGME) program's authorization in 2010 provided an opportunity to establish a more transparent financing mechanism. We developed a standardized methodology for quantifying the necessary investment to train primary care physicians in high-need communities. The THCGME Costing Instrument was designed utilizing guidance from site visits, financial documentation, and expert review. It collects educational outlays, patient service expenses and revenues from residents' ambulatory and inpatient care, and payer mix. The instrument was fielded from April to November 2015 in 43 THCGME-funded residency programs of varying specialties and organizational structures. Of the 43 programs, 36 programs (84%) submitted THCGME Costing Instruments. The THCGME Costing Instrument collected standardized, detailed cost data on residency labor (n = 36), administration and educational outlays (n = 33), ambulatory care visits and payer mix (n = 30), patient service expenses (n =  26), and revenues generated by residents (n = 26), in contrast to Medicare cost reports, which include only costs incurred by residency programs. The THCGME Costing Instrument provides a model for calculating evidence-based costs and revenues of community-based residency programs, and it enhances accountability by offering an approach that estimates residency costs and revenues in a range of settings. The instrument may have feasibility and utility for application in other residency training settings.

Analysis of data collected from right and left limbs: Accounting for dependence and improving statistical efficiency in musculoskeletal research.

Science.gov (United States)

Stewart, Sarah; Pearson, Janet; Rome, Keith; Dalbeth, Nicola; Vandal, Alain C

2018-01-01

Statistical techniques currently used in musculoskeletal research often inefficiently account for paired-limb measurements or the relationship between measurements taken from multiple regions within limbs. This study compared three commonly used analysis methods with a mixed-models approach that appropriately accounted for the association between limbs, regions, and trials and that utilised all information available from repeated trials. Four analysis were applied to an existing data set containing plantar pressure data, which was collected for seven masked regions on right and left feet, over three trials, across three participant groups. Methods 1-3 averaged data over trials and analysed right foot data (Method 1), data from a randomly selected foot (Method 2), and averaged right and left foot data (Method 3). Method 4 used all available data in a mixed-effects regression that accounted for repeated measures taken for each foot, foot region and trial. Confidence interval widths for the mean differences between groups for each foot region were used as a criterion for comparison of statistical efficiency. Mean differences in pressure between groups were similar across methods for each foot region, while the confidence interval widths were consistently smaller for Method 4. Method 4 also revealed significant between-group differences that were not detected by Methods 1-3. A mixed effects linear model approach generates improved efficiency and power by producing more precise estimates compared to alternative approaches that discard information in the process of accounting for paired-limb measurements. This approach is recommended in generating more clinically sound and statistically efficient research outputs. Copyright © 2017 Elsevier B.V. All rights reserved.

Aligning the systems of environmental accounting: From EU to Stockholm and vice versa

Energy Technology Data Exchange (ETDEWEB)

Burstroem, F.; Frostell, B. [Royal Inst. of Technology, Stockholm (Sweden). Dept. of Environmental Technology and Work Science

2001-07-01

During the last decade, authorities in local and regional communities, nations and international governance organisations, like the European Union (EU), have developed several systems for environmental accounting. An important issue in this development is the collection and collation of data. Except for the question of what data to collect, there is also a question of how to collect data. Focusing in particular on developments of physical environmental accounting systems in Sweden, a member nation of the EU, and drawing from experiences from work with materials accounting in the City of Stockholm, this paper discusses the need to align environmental accounting systems of different societal levels. It is argued that the systems of collecting 'environmental' data have to be better aligned with the objectives and strategies of environmental management and policy making, taking into account all aspects of utilisation of the basic data to be collected. If not, the result will be a conservation of the fragmented point solutions of environmental accounting systems we face today, resulting in inconsistency of data, duplication of data collection and processing efforts, and inflexibility to deal with changes. From this, it is also argued that the collection of data for physical environmental accounting (i.e. data on flows and stocks of materials and substances in society and the environment), would preferably be performed by a local/regional authority, but co-ordinated by national authorities and a national statistical office, under supervision of international authorities and statistical offices. Finally, the paper presents a structural framework for regional materials accounting, which combines a product-oriented strand with a substance-oriented strand of materials accounting, and allows for accounting and analysis on different levels of aggregation. This framework, which has been developed in co-operation with the City of Stockholm, should mainly be considered

Determinants influencing differences of financial statements under Vietnamese accounting and international accounting: The case of Vietnam

Directory of Open Access Journals (Sweden)

Duc Tai Do

2018-06-01

Full Text Available This research is conducted for evaluating the impact levels of determinants affecting the differences of financial statements of FDI firms under Vietnamese Accounting (VA and International Ac-counting (IAS/IFRS. Data were collected by conducting survey of FDI firms and audit firms for the period from 2015 to 2017. Based on the quantitative data, multiple regression was employed for showing the influence levels of determinants on the variable of differences of financial reports. The results show that seven determinants had positive relationships with the differences of financial statements prepared by FDI under Vietnamese accounting and IAS/IFRS. Based on the findings, some recommendations are given for reducing fee of conversion of financial statements from Vietnamese accounting to international accounting, increasing the comparability of financial statements and improving information quality of financial statements.

Accounting Research on Health Care - trends and gaps

DEFF Research Database (Denmark)

Malmmose, Margit

2018-01-01

and 1990s have gradually changed to a performance measure focus and different atypical areas, signalling increased nuances in the role of accounting in the health care sector. Thus, although the majority of the existing accounting literature has focused on NPM market reforms, NPM health care reform is far......This study reviews three hundred seventeen accounting studies in health care from the past forty years. In addition to a traditional description of the theory and methods applied, this review focuses on the countries that have been studied, the stakeholder perspectives that have been represented...... through data collection and the longitudinal accounting topic focuses that have been developed. The findings illuminate trends and gaps in the literature. Specifically, this study identifies a growing trend of applying interviews as a method of data collection, which increases the possibility...

Outline of material accountancy system for Rokkasho reprocessing plant

International Nuclear Information System (INIS)

Kitamura, Touko; Yamazaki Yoshihiro; Ai, Hironobu

2004-01-01

In January 2004, Facility Attachment (FA) for Rokkasho Reprocessing Plant (RRP) was entered into force and the safeguards has been implemented in accordance with the FA. So operator must carry out the effectual material accountancy on the basis of facility operation. RRP is large and complex facility and operated based on automatic and remote system. For efficient material accounting viewpoint, the system especially automatic data collection is established using RRP computer network. The paper describes the outline of material accountancy system, the structure of RRP computer network including how to collect the source data, to convert the batch data and the reporting. (author)

Pengaruh Accounting Disclosure, Accounting Harmonization Dan Komite Audit Terhadap Kualitas Laba (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei)

OpenAIRE

Tulus Suryanto

2016-01-01

This research aims to examine the effect of accounting disclosure, accounting harmonization and audit committies to earning quality. This research was conducted to manufacturing company listed on the stock excange from 2009 until 2013.  Based on sample collecting using purposive sampling to obtain a sample of 48 companies. Data analysis uses SPSS programs with multiple regression analysis. The result showed that accounting disclosure hasn’t effect to earning quality.In other hand, ...

Automated Transportation Management System (ATMS) user's manual. Revision 1

International Nuclear Information System (INIS)

Smith, P.D.

1994-01-01

The Automated Transportation Management System (ATMS) Software User Guide (SUG) constitutes the user procedures for the ATMS System. Information in this document will be used by the user to operate the automated system. It is intended to be used as a reference manual to guide and direct the user(s) through the ATMS software product and its environment. The objectives of ATMS are as follows: to better support the Procurement function with freight rate information; to free Transportation Logistics personnel from routine activities such as the auditing and input of freight billing information; to comply with Headquarters Department of Energy-Inspector General (DOE-IG) audit findings to automate transportation management functions; to reduce the keying of data into the Shipment Mobility Accountability Collection (SMAC) database; and to provide automation for the preparing of Bill of Lading, Declaration of Dangerous Goods, Emergency Response Guide and shipping Labels using HM181 Retrieval of hazardous material table text information

HOW TRUTHFUL ARE WATER ACCOUNTING DATA?

Directory of Open Access Journals (Sweden)

Libor Ansorge

2016-01-01

Full Text Available Water accounting is an important tool for water managers. Many studies use official water accounting data or similar data for their assessment. In particular, large-scale studies or water footprint studies have limited opportunities for “in-situ” data collection. In many cases, the processors of studies do not know the origin of the data and their limitations. Water accounting data are very often used for decision-making process, water resource management, and planning in the water sector. This article tries to answer the question “How truthful are water accounting data?” For this task water accounting in the agriculture sector in the Czech Republic was selected. The data on water withdrawals for the agriculture purposes was analysed and compared with water needs estimation based on additional data on agricultural production.

Fundamentals of materials accounting for nuclear safeguards

Energy Technology Data Exchange (ETDEWEB)

Pillay, K.K.S. (comp.)

1989-04-01

Materials accounting is essential to providing the necessary assurance for verifying the effectiveness of a safeguards system. The use of measurements, analyses, records, and reports to maintain knowledge of the quantities of nuclear material present in a defined area of a facility and the use of physical inventories and materials balances to verify the presence of special nuclear materials are collectively known as materials accounting for nuclear safeguards. This manual, prepared as part of the resource materials for the Safeguards Technology Training Program of the US Department of Energy, addresses fundamental aspects of materials accounting, enriching and complementing them with the first-hand experiences of authors from varied disciplines. The topics range from highly technical subjects to site-specific system designs and policy discussions. This collection of papers is prepared by more than 25 professionals from the nuclear safeguards field. Representing research institutions, industries, and regulatory agencies, the authors create a unique resource for the annual course titled ''Materials Accounting for Nuclear Safeguards,'' which is offered at the Los Alamos National Laboratory.

78 FR 67204 - Agency Information Collection Activities: Proposed Collection; Comment Request

Science.gov (United States)

2013-11-08

... action to submit an information collection request to the Office of Management and Budget (OMB) and... about our intention to request the OMB's approval for renewal of an existing information collection that... safety demonstration section are submitted every two years. Nuclear material control and accounting...

Difficulties of Accrual Accounting Implementation in Indonesian Government: a Comparative Study

Directory of Open Access Journals (Sweden)

Arie Pratama

2012-08-01

Full Text Available The research aims to compare the condition in Indonesia and other country that apply accrual accounting. The research method employed is qualitative descriptive. Data collected by the literary study, and interview. The research was conducted from November 2008 until January 2009. Analysis methods used were qualitative for data that was collected using literary study as well as content analysis for data that was collected using interview. The conclusions of this research are: the Human Resources Competencies, Public Finance Practice, and Regulation are factors that determined diffi culties in the implementation of accrual accounting in Indonesia and also in other country which implement the accrual accounting.

Taking into account the intrinsic excitations and their coupling to collective modes during the fission process

International Nuclear Information System (INIS)

Bernard, Remi

2012-01-01

Fission is a complex process which highlights many nuclear properties. A major challenge in theoretical nuclear physics nowadays is the development of a consistent approach able to describe on the same footing the whole fission process, i.e. properties of the fissioning system, fission dynamics and fission fragment distributions. As a first step, a microscopic time-dependent and quantum mechanical formalism has been developed based on the Gaussian Overlap Approximation of the Generator Coordinate Method with the adiabatic approximation. Pioneering results obtained for the low-energy fission of 238 U encouraged us to perform new studies of fission along these lines with some additional improvements. For instance, at higher energies, a few MeV above the barrier, the adiabatic approximation doesn't seem valid anymore, and intrinsic excitations have to be taken into account. For that purpose, a new theoretical framework called the Schroedinger Collective Intrinsic Model (SCIM) has been developed, which allows in a microscopic way a simultaneous coupling of single particle and collective degrees of freedom. Such an approach is based on a generalized Generator Coordinate Method (GCM), where the general GCM ansatz of the nuclear wave function is extended by a few excited configurations. Indeed, one considers as generating wave functions not only Hartree Fock Bogolyubov ground-state configurations with different values for the collective generator coordinate but also two quasi particle excited states. Such an approach has the advantage of describing in a completely quantum-mechanical fashion and without phenomenological parameters the coupling of quasi-particle degrees of freedom to the collective motion of the nucleons. In this talk, I will focus on the derivation of the newly developed SCIM formalism. I will first discuss the generalized Hill and Wheeler equation and its transformation into a non local Schroedinger equation by inverting the expansion of the overlap

77 FR 61050 - Agency Information Collection Activities; Proposed Information Collection; Comment Request; Leasing

Science.gov (United States)

2012-10-05

... value of the property is recorded in accordance with generally accepted accounting principles (GAAP... banking law and regulations and accounting principles. The OCC uses the information in conducting... of Review: Extension of a currently approved collection. Affected Public: Individuals; Businesses or...

78 FR 68851 - Agency Information Collection Activities: Proposed Collection; Comment Request

Science.gov (United States)

2013-11-15

... CMS' intention to collect information from the public. Under the Paperwork Reduction Act of 1995 (the... Office of Management and Budget (OMB) for each collection of information they conduct or sponsor. The... evaluation will examine the potential costs of expanding the RCHD payment methodology, accounting for...

76 FR 39907 - Agency Information Collection Activities: Proposed Collection; Comment Request

Science.gov (United States)

2011-07-07

... NRC action to submit an information collection request to the Office of Management and Budget (OMB) and solicitation of public comment. SUMMARY: The NRC invites public comment about our intention to.... The title of the information collection: 10 CFR Part 74-- Material Control and Accounting of Special...

Four Critical Domains of Accountability for School Counselors

Science.gov (United States)

Bemak, Fred; Willians, Joseph M.; Chung, Rita Chi-Ying

2015-01-01

Despite recognition of accountability for school counselors, no clear set of interrelated performance measures exists to guide school counselors in collecting and evaluating data that relates to student academic success. This article outlines four critical domains of accountability for school counselors (i.e., grades, attendance, disciplinary…

Accounting Professionals’ Perceptions of Ethics Education: Evidence from Turkey

OpenAIRE

Ali UYAR; Ali Haydar GUNGORMUª

2013-01-01

The purpose of this study is to investigate accounting professionals’ perceptions of (1) importance of education phases and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in university and professional pre-qualification, and (3) coverage of accounting ethics education. Data was collected from public accountants via an online questionnaire during November and December, 2011. The questionnaire was developed based on a review of earlier...

Effect of dental restoration with epoxy and bioceramic paste on periodontal tissue damage

Directory of Open Access Journals (Sweden)

Nan-Lin Meng

2017-05-01

Full Text Available Objective: To study the effect of dental restoration with epoxy and bioceramic paste on periodontal tissue damage. Methods: Patients with pulpal and periapical diseases who received root canal therapy in our hospital between May 2013 and October 2016 were retrospectively analyzed, and according to the different root canal filling materials they used, they were divided into epoxy group and bioceramic group who used epoxy paste and bioceramic paste as root canal filling materials respectively. Before and after treatment, gingival crevicular fluid was collected respectively to determine the levels of inflammatory factors, oxidative stress products, cell apoptosis molecules and protease-related molecules. Results: 2 weeks after treatment, IL-1β, IL-6, CRP, ROS, MDA, AOPP, Bcl-2, Bax, Cyt-C, caspase-3, Smac, EMMPRIN, MMP-1, MMP-2, TIMP-1 and TIMP-2 levels in gingival crevicular fluid of epoxy group were not significantly different from those before treatment; IL-1β, IL-6, CRP, ROS, MDA, AOPP, Bax, Cyt-C, caspase-3, Smac, EMMPRIN, MMP-1 and MMP-2 levels in gingival crevicular fluid of bioceramic group were significantly higher than those before treatment while Bcl-2, TIMP-1 and TIMP-2 levels were significantly lower than those before treatment; IL-1β, IL-6, CRP, ROS, MDA, AOPP, Bcl-2, Bax, Cyt-C, caspase-3, Smac, EMMPRIN, MMP-1, MMP-2, TIMP-1 and TIMP-2 levels in gingival crevicular fluid were significantly different between two groups of patients after treatment. Conclusion: Epoxy paste for dental restoration causes less damage to periodontal tissue than bioceramic paste.

Effect of dental restoration with epoxy and bioceramic paste on periodontal tissue damage

Institute of Scientific and Technical Information of China (English)

Nan-Lin Meng

2017-01-01

Objective:To study the effect of dental restoration with epoxy and bioceramic paste on periodontal tissue damage.Methods: Patients with pulpal and periapical diseases who received root canal therapy in our hospital between May 2013 and October 2016 were retrospectively analyzed, and according to the different root canal filling materials they used, they were divided into epoxy group and bioceramic group who used epoxy paste and bioceramic paste as root canal filling materials respectively. Before and after treatment, gingival crevicular fluid was collected respectively to determine the levels of inflammatory factors, oxidative stress products, cell apoptosis molecules and protease-related molecules.Results: 2 weeks after treatment, IL-1β, IL-6, CRP, ROS, MDA, AOPP, Bcl-2, Bax, Cyt-C, caspase-3, Smac, EMMPRIN, MMP-1, MMP-2, TIMP-1 and TIMP-2 levels in gingival crevicular fluid of epoxy group were not significantly different from those before treatment; IL-1β, IL-6, CRP, ROS, MDA, AOPP, Bax, Cyt-C, caspase-3, Smac, EMMPRIN, MMP-1 and MMP-2 levels in gingival crevicular fluid of bioceramic group were significantly higher than those before treatment while Bcl-2, TIMP-1 and TIMP-2 levels were significantly lower than those before treatment; IL-1β, IL-6, CRP, ROS, MDA, AOPP, Bcl-2, Bax, Cyt-C, caspase-3, Smac, EMMPRIN, MMP-1, MMP-2, TIMP-1 and TIMP-2 levels in gingival crevicular fluid were significantly different between two groups of patients after treatment.Conclusion:Epoxy paste for dental restoration causes less damage to periodontal tissue than bioceramic paste.

Advances in Accounting Education: Teaching and Curriculum Innovations, Volume 2.

Science.gov (United States)

Schwartz, Bill N., Ed.; Ketz, Edward, Ed.

This book, published annually, contains a collection of 12 refereed, academic research papers devoted to accounting education. Papers are: (1) "The Dual Role of Critical Thinking in Accounting Education" (Mohamed E. Bayou and Alan Reinstein); (2) "Fostering Critical Thinking in Accounting Education: Implications of Analytical…

78 FR 79014 - Agency Information Collection Activities: Proposed Collection; Comment Request

Science.gov (United States)

2013-12-27

... action to submit an information collection request to the Office of Management and Budget (OMB) and... about our intention to request the OMB's approval for renewal of an existing information collection that... Agency (IAEA). Licensees use Form 741 to make inventory and accounting reports for certain source or...

Molecular Modulation of Inhibitors of Apoptosis as a Novel Approach for Radiosensitization of Human Prostate Cancer

Science.gov (United States)

2008-11-01

in multiple myeloma cells is associated with a cleavage of Mcl-1 and Bim and a decrease in the Mcl-1/Bim...improved tumor control by radiotherapy in vivo [66], advocating a distinct role for XIAP in radiation resistant phenotype of human cancers, and...about the role of endogenous Smac in cells treated with Smac- mimetic IAP-inhibitors and irradiation. In multiple human cancer models,

78 FR 47009 - Agency Information Collection Activities: Proposed Collection; Comment Request

Science.gov (United States)

2013-08-02

... action to submit an information collection request to the Office of Management and Budget (OMB) and... about our intention to request the OMB's approval for renewal of an existing information collection that... accounting programs and to confirm the absence of (or detect the occurrence of) SNM theft or diversion. NUREG...

Burnout among Accounting and Finance Academics in Ireland

Science.gov (United States)

Byrne, Marann; Chughtai, Aamir; Flood, Barbara; Murphy, Evelyn; Willis, Pauline

2013-01-01

Purpose: The purpose of this paper is to assess the levels of burnout experienced by accounting and finance academics in Ireland. Design/methodology/approach: Data for this cross-sectional survey study were collected from 100 accounting and finance academics teaching in Irish third level institutions. Independent sample "t"-tests, one…

Investigating the Role of Management Accountants in Indonesia

Directory of Open Access Journals (Sweden)

Arief Fadhilah

2015-08-01

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

Accounting bases of theory: Why they matter

Directory of Open Access Journals (Sweden)

Zafeer Nagdee

2016-11-01

Full Text Available It is widely agreed that contemporary accounting practice is largely based on the application of professional accounting standards rather than on the application of sound, academic bases of theory. This has led to uncertainty within the field which has in turn inhibited the ability of accounting to develop into a more robust academic discipline. In conducting a thematic analysis of existing literature, this study will identify and expand on three key themes which will collectively establish the argument positing that a lacking basis of accounting theory has impaired the scholastic development of accounting practice worldwide. By introducing this argument to the academic community, this study will expose the economic risks associated with accounting’s absent bases of theory and will consequently add value by highlighting the need for additional research into the development, clarification and refinement of accounting theories that will result in more useful accounting practices worldwide

78 FR 34994 - Proposed Collection; Comment Request

Science.gov (United States)

2013-06-11

... DEPARTMENT OF DEFENSE Office of the Secretary [Docket ID DoD-2013-OS-0126] Proposed Collection; Comment Request AGENCY: Defense Finance and Accounting Service (DFAS), DoD. ACTION: Notice. In compliance... collection instruments, please write to the Defense Finance and Accounting Services-CL, 1240 East 9th Street...

Istanbul Chamber of Certified Public Accountants (ISMMMO The Key Element of Accounting Profession

Directory of Open Access Journals (Sweden)

İlkim Mengülerek

2013-11-01

Full Text Available The purpose of this article is to indicate the identity struggle of a profession, the endeavors in the journey from Association to Chamber, the steps taken within this context, the achievements in a short period of time, the organizational development of Istanbul Chamber of Certified Public Accountants (ISMMMO between 1990 and 2009, the social function of the Chamber and its contributions to the profession in terms of information and science. The Information Access Center (IAC, established in 2006, serves not only in Istanbul but all over Turkey. IAC collects all books and periodicals in the field of accountancy published in Turkey and tracks certain foreign publications. It also continues to improve its services with the accountancy bibliography (books, articles, daily newsletter, index of "Mali Çözüm (Finance Solutions" magazine, and through activies and studies in the Library Week.

Ecological solution of the problem of handling liquid radioactive wastes - Lr (by the example of Flue SSC RF RIA R)

International Nuclear Information System (INIS)

Polyakov, V.I.; Bukvich, B.A.

2006-01-01

A sharp reduction of nuclear waste amounts is possible if their elements are considered as source material of atomic complexes - SMAC. The prospect of their possible salvaging will require technological changes and ensuring safety of storage of the material till the need arises. Long experience in deep liquid radioactive waste disposal and accounting, calculations, and motivations demonstrate that a corresponding choice of geological formations makes it possible to abandon liquid radioactive waste solidification and ensure their isolation from environment when the most rigid radiation safety requirements are fulfilled. (author)

78 FR 69697 - Agency Information Collection Activities: Proposed Collection: Public Comment Request

Science.gov (United States)

2013-11-20

... school. The school of nursing makes loans from the NFLP loan fund account to students enrolled full-time... Information Collection Request (ICR), described below, to the Office of Management and Budget (OMB). Prior to.... Information Collection Request Title: Nurse Faculty Loan Program, Annual Performance Report Financial Data...

Risk, risk conflicts, sub-politics and social and environmental accounting and accountability in Scottish salmon farming

NARCIS (Netherlands)

Georgakopoulos, G.; Thomson, I.

2008-01-01

Purpose To offer a theoretical analysis, inspired by contemporary research into risk, of the social and environmental accounting processes observed in an empirical study on Scottish salmon farming. Methodology / Approach This paper used a Grounded Theory approach. Empirical evidence was collected on

Overcoming chemotherapy drug resistance by targeting inhibitors of apoptosis proteins (IAPs).

Science.gov (United States)

Rathore, Rama; McCallum, Jennifer E; Varghese, Elizabeth; Florea, Ana-Maria; Büsselberg, Dietrich

2017-07-01

Inhibitors of apoptosis (IAPs) are a family of proteins that play a significant role in the control of programmed cell death (PCD). PCD is essential to maintain healthy cell turnover within tissue but also to fight disease or infection. Uninhibited, IAPs can suppress apoptosis and promote cell cycle progression. Therefore, it is unsurprising that cancer cells demonstrate significantly elevated expression levels of IAPs, resulting in improved cell survival, enhanced tumor growth and subsequent metastasis. Therapies to target IAPs in cancer has garnered substantial scientific interest and as resistance to anti-cancer agents becomes more prevalent, targeting IAPs has become an increasingly attractive strategy to re-sensitize cancer cells to chemotherapies, antibody based-therapies and TRAIL therapy. Antagonism strategies to modulate the actions of XIAP, cIAP1/2 and survivin are the central focus of current research and this review highlights advances within this field with particular emphasis upon the development and specificity of second mitochondria-derived activator of caspase (SMAC) mimetics (synthetic analogs of endogenously expressed inhibitors of IAPs SMAC/DIABLO). While we highlight the potential of SMAC mimetics as effective single agent or combinatory therapies to treat cancer we also discuss the likely clinical implications of resistance to SMAC mimetic therapy, occasionally observed in cancer cell lines.

Investigating the Role of Management Accountants in Indonesia

Directory of Open Access Journals (Sweden)

Arief Fadhilah

2016-07-01

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

The role of the Association of Cameroon Accountants as a ...

African Journals Online (AJOL)

ONECCA); as a regulatory body for the accounting profession in Cameroon. The data collected have been used to carefully assess the effectiveness of the accounting institution, as a regulatory body. The data reveals the extent to which effective ...

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

Science.gov (United States)

2010-12-06

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

77 FR 5021 - Agency Information Collection Activities: Proposed Collection; Comment Request

Science.gov (United States)

2012-02-01

... defined as a medical group, Accountable Care Organization (ACO), state organization or some other grouping... information upon the respondents, including the use of automated collection techniques or other forms of...

76 FR 72931 - Agency Information Collection Activities: Proposed Collection; Comment Request

Science.gov (United States)

2011-11-28

..., Accountable Care Organization (ACO), state organization or some other grouping of practices. A practice is an..., including the use of automated collection techniques or other forms of information technology. Comments...

78 FR 15403 - Agency Information Collection Activities; Proposed Collection; Comment Request; Company-Run...

Science.gov (United States)

2013-03-11

... for individual reporting items is less for $10 to $50 billion institutions. For example, accounting... collects data for the quarter preceding the planning horizon and for each quarter of the planning horizon... The balance sheet worksheet collects data for the quarter preceding the planning horizon and for each...

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.

A Research on the Responsibility of Accounting Professionals to Determine and Prevent Accounting Errors and Frauds: Edirne Sample

Directory of Open Access Journals (Sweden)

Semanur Adalı

2017-09-01

Full Text Available In this study, the ethical dimensions of accounting professionals related to accounting errors and frauds were examined. Firstly, general and technical information about accounting were provided. Then, some terminology on error, fraud and ethics in accounting were discussed. Study also included recent statistics about accounting errors and fraud as well as presenting a literature review. As the methodology of research, a questionnaire was distributed to 36 accounting professionals residing in Edirne city of Turkey. The collected data were then entered to the SPSS package program for analysis. The study revealed very important results. Accounting professionals think that, accounting chambers do not organize enough seminars/conferences on errors and fraud. They also believe that supervision and disciplinary boards of professional accounting chambers fulfill their responsibilities partially. Attitude of professional accounting chambers in terms of errors, fraud and ethics is considered neither strict nor lenient. But, most accounting professionals are aware of colleagues who had disciplinary penalties. Most important and effective tool to prevent errors and fraud is indicated as external audit, but internal audit and internal control are valued as well. According to accounting professionals, most errors occur due to incorrect data received from clients and as a result of recording. Fraud is generally made in order to get credit from banks and for providing benefits to the organization by not showing the real situation of the firm. Finally, accounting professionals state that being honest, trustworthy and impartial is the basis of accounting profession and accountants must adhere to ethical rules.

78 FR 20095 - Proposed Collection; Comment Request

Science.gov (United States)

2013-04-03

...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: In... of the proposal and associated collection instruments, please write to Defense Finance and Accounting... by the Directorate of Annuity Pay, Defense Finance and Accounting Service--Cleveland (DFAS-CL/JFBDA...

The Impact of Professional Accounting Ethics in Quality Assurance in Audit

OpenAIRE

Azubike Onuora Oraka; T.O. Okegbe

2015-01-01

This study assesses the impact of professional accounting ethics in quality assurance in audit. Data for the study were collected from both primary and secondary sources. The data collected were analyzed with means score and standard deviation and the three formulated hypotheses were tested with z-test statistical tool. Based on the analysis, the study found among others that quality assurance in audit has enhanced investors’ confidence in the reliability of audited accounts and Professional ...

75 FR 65387 - Agency Information Collection Activities: Proposed Collections; Comment Request

Science.gov (United States)

2010-10-22

... collections numbered below are pending at RRB and will be submitted to the Office of Management and Budget... groups. In addition, cash flow projections of the social security equivalent benefit account, railroad...

Perceived Problems of Being an Accounting Teacher

OpenAIRE

Araújo,Tamires Sousa; Lima,Francielly Dornelas Correia; Oliveira,Ana Clara Lacerda de; Miranda,Gilberto José

2015-01-01

This study aims to identify the primary problems faced by accounting professors both upon entry into the profession and during later phases. Thus, it seeks to answer the following research question: what are the problems perceived by accounting professors in Brazil during each phase of the professional life cycle? The data collection instrument was constructed based on the life cycles proposed by Huberman (2000) and the problems identified by Veenman (1984) and validated by a committee of exp...

38 CFR 1.917 - Contracting for collection services.

Science.gov (United States)

2010-07-01

... account for all amounts collected; (4) Upon returning an account to VA for subsequent referral to the... collected under the contract). Payment of the fee under this type of contract must be charged to available... prevailing commercial practice; (3) VA may enter into a contract under paragraph (b)(1) of this section only...

High levels of X-linked Inhibitor-of-Apoptosis Protein (XIAP) are indicative of radio chemotherapy resistance in rectal cancer

International Nuclear Information System (INIS)

Flanagan, L.; Kehoe, J.; Fay, J.; Bacon, O.; Lindner, A.U.; Kay, E.W.; Deasy, J.; McNamara, D.A.; Prehn, J.H.M.

2015-01-01

The mainstay of treatment in rectal cancer is neoadjuvant radio chemotherapy prior to surgery, in an attempt to downstage the tumour, allowing for more complete removal during surgery. In 40 % of cases however, this neoadjuvant radio chemotherapy fails to achieve tumour regression, partly due insufficient apoptosis signaling. X-linked Inhibitor of Apoptosis Protein (XIAP) is an anti-apoptotic protein that has been reported to contribute to disease progression and chemotherapy resistance. We obtained rectal biopsy normal and matched tumour tissue from 29 rectal cancer patients with varying degrees of tumour regression, and using Western blot, examined anti-apoptotic XIAP and pro-apoptotic Smac protein levels in these tissues, with the aim to examine whether disturbed XIAP/Smac levels may be an indicator of neoadjuvant radio chemotherapy resistance. Expression of inhibitor of apoptosis proteins cIAP-1 and cIAP-2 was also examined. We found that levels of XIAP increased in accordance with the degree of radio chemotherapy resistance of the tissue. Levels of this protein were also significantly higher in tumour tissue, compared to matched normal tissue in highly resistant tissue. In contrast, Smac protein levels did not increase with radio chemotherapy resistance, and the protein was similarly expressed in normal and tumour tissue, indicating a shift in the balance of these proteins. Post treatment surgical resection tissue was available for 8 patients. When we compared matched tissue pre- and post- radio chemotherapy we found that XIAP levels increased significantly during treatment in both normal and tumour tissue, while Smac levels did not change. cIAP-1 and cIAP-2 levels were not differentially expressed in varying degrees of radio chemotherapy resistance, and neoadjuvant therapy did not alter expression of these proteins. These data indicate that disturbance of the XIAP/Smac balance may be a driver of radio chemotherapy resistance, and hence high levels of XIAP may

BEHAVIORAL ASPECT OF ACCOUNTING TEACHERS’ INFORMATION TECHNOLOGY USAGE

OpenAIRE

YILMAZ, Emine; ÖZER, Gökhan

2015-01-01

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

ICT Integration in Accounting Education: Evidence from Two Private Higher Institutions in Nigeria

Directory of Open Access Journals (Sweden)

Oyebisi Mary Ogundana

2015-12-01

Full Text Available This study examined the role of ICT integration in accounting education on the value adding capacity of accounting students in Nigeria. The study adopted the Survey research design involving the collection of data from accounting students in selected private universities in Nigeria. Copies of Questionnaire were administered to 147 respondents out of which 111 were gathered. Pearson Correlation and Linear Regression were employed in the analysis of the data collected with the use of Statistical Packages for Social Sciences (SPSS. The results revealed that integration of ICT (accounting software packages and IT knowledge and skills into accounting education (curriculum would help accounting graduates fulfill their responsibility of adding value to organizations. Consequently, it was recommended that the Nigeria Universities Commission (NUC and relevant educational bodies should compulsorily integrate (in all higher institution into accounting curriculum at all level a practical course on accounting packages and IT knowledge and skills.

Disciplinary Accountability in the Financial Area

Directory of Open Access Journals (Sweden)

Viorel Lefter

2007-09-01

Full Text Available The disciplinary accountability of the personnel from the local public administration isdifferently regulated, depending on the personnel category. The disciplinary accountability of the civilservants is an administrative-disciplinary accountability regulated by the Law no. 188/1999 concerningthe Status of the civil servants and can take place only under the circumstances stipulated by law, whilethe disciplinary accountability of the persons hired on the basis of the individual work contract isregulated by the Work Law, Law no. 53/2003 and can take place only under the circumstances stipulatedby this law. The only basis of the disciplinary responsibility is the disciplinary infringement, that in factrepresents a deed related to work, a deed consisting in an action or inaction carried out with guilt by theemployee, through which this one broke the legal norms, the internal regulations, the individual workcontract or the applicable collective work contract, the orders and the legal dispositions of the hierarchicalsuperiors (Law no. 53/2003, Art. 263, Paragr. 2.

Theoretical chemistry in Belgium a topical collection from theoretical chemistry accounts

CERN Document Server

Champagne, Benoît; De Proft, Frank; Leyssens, Tom

2014-01-01

Readers of this volume can take a tour around the research locations in Belgium which are active in theoretical and computational chemistry. Selected researchers from Belgium present research highlights of their work. Originally published in the journal Theoretical Chemistry Accounts, these outstanding contributions are now available in a hardcover print format. This volume will be of benefit in particular to those research groups and libraries that have chosen to have only electronic access to the journal. It also provides valuable content for all researchers in theoretical chemistry.

Reflections on collectivity

International Nuclear Information System (INIS)

Feshbach, H.

1983-01-01

Comments are made on papers presented to the International School of Nuclear Physics, Erice (1982) concerning collective bands and collectivity in nuclei. The importance of these collective modes of motion, the role of the Bohr-Mottelson model and the Interacting Boson Models (IBM-1 and IBM-2), and experimental evidence presented by a number of workers, are examined. The extensions of the models to take into account additional degrees of freedom both collective and non-collective, the discovery of new collective modes such as those corresponding to tri-axial shapes, and the possible existence of additional symmetries reported at the meeting, are discussed. Finally the importance is examined of relating the phenomenological models to a more fundamental underlying theory, which has been taken to be the nuclear shell model. (U.K.)

Influence Business Process On The Quality Of Accounting Information System

Directory of Open Access Journals (Sweden)

Meiryani

2015-01-01

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

PERFORMANCE DETERMINANTS OF PARTICIPATION BANKS: THE ROLE OF SPECIAL CURRENT ACCOUNTS

Directory of Open Access Journals (Sweden)

Yusuf DINÇ

2017-02-01

Full Text Available Participation banks collect participation funds for credit allocation by participation accounts and special current accounts as main function. Profit or loss offered to participation accounts on base of participation share ratio while special current accounts are considered as cost-free resources. Participation funds are used in the models that analyze participation banks’ performance. Although participation fund types are not considered as variables also special current accounts. This research brings suggestions for the variables for performance analysis of participation banks for further researches.

76 FR 56823 - Proposed Collection; Comment Request

Science.gov (United States)

2011-09-14

... forth several information collection requirements. Rule 6e-2 provides a separate account with an... the collection of information on respondents, including through the use of automated collection..., Copies Available From: Securities and Exchange Commission, Office of Investor Education and Advocacy...

Motivating Factors for Sustainable Accountant Potentials in Malaysia

Directory of Open Access Journals (Sweden)

Syed Ibrahim Sharifah Norhafiza

2017-01-01

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

ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

Directory of Open Access Journals (Sweden)

Koblyanska Olena

2018-03-01

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

Identity and incentives: impact on accounting manipulation

NARCIS (Netherlands)

Abernethy, M.A.; Bouwens, J.; Kroos, P.

2012-01-01

This study examines how individual characteristics of managers influence the incidence of accounting manipulation. We examine one particular characteristic argued to reduce agency costs, namely the extent to which an individual identifies with the firm (OI). Drawing on a database collected from

The dynamics of accounting terms in a globalized environment

DEFF Research Database (Denmark)

Fuertes-Olivera, Pedro A.; Nielsen, Sandro

2014-01-01

European accounting terminology is dynamic as term creation occurs on national, European Union and international levels. English is the lingua franca of accounting, which influences terminologies in other languages, usually through the work of translators, e.g. the translation of existing interna...... into Spanish; and the presence of novel metaphors in Spanish accounting. The data used in the discussion are taken from the accounting dictionaries, a collection of online dictionaries in three languages: Danish, English and Spanish.......European accounting terminology is dynamic as term creation occurs on national, European Union and international levels. English is the lingua franca of accounting, which influences terminologies in other languages, usually through the work of translators, e.g. the translation of existing...... international accounting standards. The combined influence of these forces is discussed in this chapter that explains the existence of a globalized trend towards a kind of cultural uniformity. This manifests itself in many ways, two of which are: the translation of English multiword accounting terms...

75 FR 78703 - Commission Information Collection Activities, Proposed Collection; Comment Request; Submitted for...

Science.gov (United States)

2010-12-16

... are accountings of the cost of (1) Research, development, and deployment expenditures; (2) annual... the burden of the proposed collection of information, including the validity of the methodology and...

Like father, Like Son? Collective decisions taking into account family relations

Directory of Open Access Journals (Sweden)

Ariádne Scalfoni Rigo

2018-01-01

Full Text Available This teaching case aims to promote reflection on other possible economic actions and alternative management models based on proximity relations. It presents a real situation in a community in the interior of Bahia, experienced by a Community Development Bank, which is an innovative experience on solidarity financing in Brazil and worldwide, related to a credit request by a certain Mr. Francisco. In order to protect his son, Pedro, Francisco created a dilemma that Ms. Marta, the credit agent of the Community Development Bank, sought to solve within the Credit Analysis Committee, a collective decision-making structure based on neighborhood relations.  The decision was not easy and involved many variables. This case allows to discuss the influence of community relations on solidarity finances, in collective management structures, and in the dynamics of Community Development Banks.

The Importance of Accounting Information in Decision Making

Directory of Open Access Journals (Sweden)

Ionuț Spătărelu

2016-01-01

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

78 FR 33469 - Proposed Collection: Comment Request

Science.gov (United States)

2013-06-04

...: 1535-0127. Abstract: The information is requested to establish an investor account, issue and redeem... burden of the collection of information on respondents, including through the use of automated collection... agencies to take this opportunity to comment on proposed and/or continuing information collections, as...

Transformation of Air Quality Monitor Data from the International Space Station into Toxicological Effect Groups

Science.gov (United States)

James, John T.; Zalesak, Selina M.

2011-01-01

The primary reason for monitoring air quality aboard the International Space Station (ISS) is to determine whether air pollutants have collectively reached a concentration where the crew could experience adverse health effects. These effects could be near-real-time (e.g. headache, respiratory irritation) or occur late in the mission or even years later (e.g. cancer, liver toxicity). Secondary purposes for monitoring include discovery that a potentially harmful compound has leaked into the atmosphere or that air revitalization system performance has diminished. Typical ISS atmospheric trace pollutants consist of alcohols, aldehydes, aromatic compounds, halo-carbons, siloxanes, and silanols. Rarely, sulfur-containing compounds and alkanes are found at trace levels. Spacecraft Maximum Allowable Concentrations (SMACs) have been set in cooperation with a subcommittee of the National Research Council Committee on Toxicology. For each compound and time of exposure, the limiting adverse effect(s) has been identified. By factoring the analytical data from the Air Quality Monitor (AQM), which is in use as a prototype instrument aboard the ISS, through the array of compounds and SMACs, the risk of 16 specific adverse effects can be estimated. Within each adverse-effect group, we have used an additive model proportioned to each applicable 180-day SMAC to estimate risk. In the recent past this conversion has been performed using archival data, which can be delayed for months after an air sample is taken because it must be returned to earth for analysis. But with the AQM gathering in situ data each week, NASA is in a position to follow toxic-effect groups and correlate these with any reported crew symptoms. The AQM data are supplemented with data from real-time CO2 instruments aboard the ISS and from archival measurements of formaldehyde, which the AQM cannot detect.

Children's Accounts of Sibling Jealousy and Their Implicit Theories about Relationships

Science.gov (United States)

Thompson, Julie A.; Halberstadt, Amy G.

2008-01-01

In two studies, fifth- and sixth-grade children's descriptive accounts of sibling jealousy were related to their implicit theories about relationships. Children's jealousy accounts were collected via structured interviews; their implicit theories were assessed by questionnaire. In both studies, children reported experiencing mild to moderate…

Influence Business Process On The Quality Of Accounting Information System

OpenAIRE

Meiryani; Muhammad Syaifullah

2015-01-01

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

75 FR 57020 - Proposed Agency Information Collection Activities: Comment Request

Science.gov (United States)

2010-09-17

... value disclosures and other requirements in Financial Accounting Standards Board (FASB) Accounting... accounting and fair value measurements for safety and soundness purposes. The collection of the information... extent of fair value accounting by branches, including the elective use of fair value accounting and the...

78 FR 18342 - Federal Acquisition Regulation; Submission for OMB Review; Change Order Accounting

Science.gov (United States)

2013-03-26

...; Submission for OMB Review; Change Order Accounting AGENCY: Department of Defense (DOD), General Services... requirement concerning change order accounting. A notice was published in the Federal Register at 77 FR 51804... Collection 9000- 0026, Change Order Accounting, by any of the following methods: Regulations.gov : http://www...

PROBLEMATIC AREAS OF ACCOUNTING: SOME EVIDENCE FROM THE CZECH REPUBLIC

Directory of Open Access Journals (Sweden)

Marie Paseková

2018-03-01

Full Text Available Accounting is a tool of evidence for reporting assets, equities, liabilities, expenses, revenues and profits or losses of the accounting unit. This information is collectively presented in financial statements, which are an essential source of information for external subjects. Nevertheless, the resulting financial statements are relevant only to the extent to which the information charged in the accounting is correct and error-free. For this reason, the aim of this article is to examine the individual areas recorded in accounting in terms of their possible bias due to an error. The objective of this article is to determine which of the areas of accounting are riskiest in relation to the occurrence of errors, and this in connection to the existence of an important foreign partner of the accounting unit. The risk of of the error occurrence is examined from the accountants’ perspective. For this purpose, a questionnaire survey was used for data collection focusing on areas that are considered to be the most important by the accountants and the areas which are the most problematic. The receivables, expenses and revenues were indicated as the most significant. The areas of long-term assets, financial assets and inventories appear to be problematic due to tax impacts. Expenses, revenues, accruals and deferrals appear to be problematic due to issues with correct valuation. The difference in perception of risk of the error occurrence in relation to the existence of a foreign business partner was proven only for some accounting areas such as liabilities, inventories or expenses.

78 FR 53429 - Proposed Information Collection; Comment Request

Science.gov (United States)

2013-08-29

... Request AGENCY: Defense Finance and Accounting Service (DFAS), Office of the Secretary, DoD. ACTION... Defense Finance and Accounting Service announces a proposed public information collection and seeks public... Finance and Accounting Service--Cleveland, in order to pay the annuity to the correct person on behalf of...

Grid accounting service: state and future development

International Nuclear Information System (INIS)

Levshina, T; Sehgal, C; Bockelman, B; Weitzel, D; Guru, A

2014-01-01

During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.

Grid accounting service: state and future development

Science.gov (United States)

Levshina, T.; Sehgal, C.; Bockelman, B.; Weitzel, D.; Guru, A.

2014-06-01

During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.

ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

Directory of Open Access Journals (Sweden)

Valentin Gabriel CRISTEA

2017-05-01

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

Bar code usage in nuclear materials accountability

International Nuclear Information System (INIS)

Mee, W.T.

1983-01-01

The age old method of physically taking an inventory of materials by listing each item's identification number has lived beyond its usefulness. In this age of computerization, which offers the local grocery store a quick, sure, and easy means to inventory, it is time for nuclear materials facilities to automate accountability activities. The Oak Ridge Y-12 Plant began investigating the use of automated data collection devices in 1979. At that time, bar code and optical-character-recognition (OCR) systems were reviewed with the purpose of directly entering data into DYMCAS (Dynamic Special Nuclear Materials Control and Accountability System). Both of these systems appeared applicable; however, other automated devices already employed for production control made implementing the bar code and OCR seem improbable. However, the DYMCAS was placed on line for nuclear material accountability, a decision was made to consider the bar code for physical inventory listings. For the past several months a development program has been underway to use a bar code device to collect and input data to the DYMCAS on the uranium recovery operations. Programs have been completed and tested, and are being employed to ensure that data will be compatible and useful. Bar code implementation and expansion of its use for all nuclear material inventory activity in Y-12 is presented

75 FR 3236 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

Science.gov (United States)

2010-01-20

... extension of a previously approved information collection requirement concerning cost accounting standards... include pertinent rules and regulations related to the Cost Accounting Standards along with necessary... impact estimates and descriptions in cost accounting practices and also to provide information on CAS...

78 FR 13675 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

Science.gov (United States)

2013-02-28

...; Submission for OMB Review; Cost Accounting Standards Administration AGENCY: Department of Defense (DOD... collection requirement concerning cost accounting standards administration. A notice was published in the...- 0129, Cost Accounting Standards Administration by any of the following methods: Regulations.gov : http...

78 FR 43003 - Proposed Collection; Comment Request on Information Collection Tools Relating to the Offshore...

Science.gov (United States)

2013-07-18

... information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506... accounts and undisclosed foreign entities to avoid or evade tax into compliance with United States tax laws... information unless the collection of information displays a valid OMB control number. Books or records...

Disaggregation of sectors in Social Accounting Matrices using a customized Wolsky method

OpenAIRE

BARRERA-LOZANO Margarita; MAINAR CAUSAPÉ ALFREDO; VALLÉS FERRER José

2014-01-01

The aim of this work is to enable the implementation of disaggregation processes for specific and homogeneous sectors in Social Accounting Matrices (SAMs), while taking into account the difficulties in data collection from these types of sectors. The method proposed is based on the Wolsky technique, customized for the disaggregation of Social Accounting Matrices, within the current-facilities framework. The Spanish Social Accounting Matrix for 2008 is used as a benchmark for the analysis, and...

Bar code usage in nuclear materials accountability

International Nuclear Information System (INIS)

Mee, W.T.

1983-01-01

The Oak Ridge Y-12 Plant began investigating the use of automated data collection devices in 1979. At this time, bar code and optical-character-recognition (OCR) systems were reviewed with the purpose of directly entering data into DYMCAS (Dynamic Special Nuclear Materials Control and Accountability System). Both of these systems appeared applicable, however, other automated devices already employed for production control made implementing the bar code and OCR seem improbable. However, the DYMCAS was placed on line for nuclear material accountability, a decision was made to consider the bar code for physical inventory listings. For the past several months a development program has been underway to use a bar code device to collect and input data to the DYMCAS on the uranium recovery operations. Programs have been completed and tested, and are being employed to ensure that data will be compatible and useful. Bar code implementation and expansion of its use for all nuclear material inventory activity in Y-12 is presented

75 FR 63866 - Agency Information Collection Activities: Proposed Collection; Comment Request

Science.gov (United States)

2010-10-18

... NRC action to submit an information collection request to the Office of Management and Budget (OMB) and solicitation of public comment. SUMMARY: The NRC invites public comment about our intention to... every two years. Nuclear material control and accounting information is submitted in accordance with...

12 CFR 226.6 - Account-opening disclosures.

Science.gov (United States)

2010-01-01

... SYSTEM TRUTH IN LENDING (REGULATION Z) Open-End Credit § 226.6 Account-opening disclosures. (a) Rules... for collection activity after default, attorney's fees whether or not automatically imposed, and post... post-judgment interest rates permitted by law. (C) Taxes imposed on the credit transaction by a state...

Complement activation, endothelial dysfunction, insulin resistance and chronic heart failure

DEFF Research Database (Denmark)

Bjerre, M.; Kistorp, C.; Hansen, T.K.

2010-01-01

Objectives. Patients with chronic heart failure (CHF) have an exaggerated immune response, endothelial damage/dysfunction, and increased risk of diabetes mellitus (DM). The inter-relationship(s) between indices of complement activation (soluble membrane attack complex, sMAC), inflammation (hs...... to ischemic heart disease (IHD) as compared with CHF patients with non-ischemic ethiology (p = 0.02), but were not predictive of survival or progression of CHF. A moderate strong relation between sMAC and sEsel levels was found beta = 0.33 (p ... damaging of the heart tissue...

Knowledge management in modern organization based on systems III platform ICT

Directory of Open Access Journals (Sweden)

Piotr Adamczewski

2016-12-01

Full Text Available Systems ICT (Information and Communication Technology form the basis of modern economic organizations. In particular, the intelligent organizations for which advanced ICT infrastructure is a sine qua non for effective knowledge management. This article aims to show the role of modern trends of ICT referred to as SMAC (Social, Mobility, Analytics, Cloud, and which are currently canon IT support management processes. These solutions allow you to create new models of organization functioning in global markets with the use of strategic resources, which is the knowledge assisted solutions SMAC.

Surface modification and characterization Collaborative Research Center at ORNL

International Nuclear Information System (INIS)

1986-01-01

The Surface Modification and Characterization Collaborative Research Center (SMAC/CRC) is a unique facility for the alteration and characterization of the near-surface properties of materials. The SMAC/CRC facility is equipped with particle accelerators and high-powered lasers which can be used to improve the physical, electrical, and/or chemical properties of solids and to create unique new materials not possible to obtain with conventional ''equilibrium'' processing techniques. Surface modification is achieved using such techniques as ion implantation doping, ion beam mixing, laser mixing, ion deposition, and laser annealing

Accounting for risk conflicts in Scottish salmon farming

NARCIS (Netherlands)

Georgakopoulos, G.; Thomson, I.; Kaldis, P.

2008-01-01

Purpose: To offer a theoretical analysis, inspired by contemporary research into risk, of the social and environmental accounting processes observed in an empirical study on Scottish salmon farming. Methodology / Approach: This paper used a Grounded Theory approach. Empirical evidence was collected

76 FR 29804 - Agency Information Collection Activities: Proposed Collection; Comment Request

Science.gov (United States)

2011-05-23

... action to submit an information collection request to the Office of Management and Budget (OMB) and solicitation of public comment. SUMMARY: The NRC invites public comment about our intention to request the OMB... written material accounting and control procedures, although actual reporting of transfer and material...

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...

Accounting conservatism,ultimate ownership and investment efficiency

Institute of Scientific and Technical Information of China (English)

Xiaodong Xu; Xia Wang; Nina Han

2012-01-01

Purpose-The purpose of this paper is to analyze and examine the role of accounting conservatism on firm investment behavior in China.Design/methodology/approach-By combining a developed theoretical framework and empirical study,this paper examines the impacts of accounting conservatism on firm investment.The sample and data are all collected from Wind and CAMAR databases.Findings-The paper finds that the association between accounting conservatism and capital expenditure is significantly positive when inside capital is not enough to use for investment,suggesting that conservatism can expend the level of investment by decreasing information asymmetry and cost of capital;however,the association between accounting conservatism and capital expenditure is significantly negative when inside capital is enough to use for investment,suggesting that conservatism can curtail the level of investment by mitigating the interest conflicts between management and outside shareholders and decreasing agency costs.Additionally,the paper finds that the severity of information asymmetry and agency problem affects the role of accounting conservatism on firm investment behaviour,and the association between accounting conservatism and capital expenditure is weaker for firms with ultimate ownership controller as local government or individuals.Originality/value-This is the first paper to analyze and examine the impacts of accounting conservatism on firm investment in China directly.The findings are also useful to explain the awkward predicament found by prior literature.

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.

Delinquent Medical Service Accounts at Landstuhl Regional Medical Center Need Additional Management Oversight

Science.gov (United States)

2016-04-28

Treasury for collection when the debts are delinquent more than 120 days.9 Further, UBOs can transfer debt to the Defense Finance and Accounting ...Comptroller); • Defense Finance and Accounting Service; • MEDCOM; • RHCE; and • LRMC. During the site visits to LRMC and MEDCOM, we observed daily...Uniform Business Office Manual,” November 2006; and • MEDCOM Finance and Accounting Division Standard Operating Procedures Medical Services Account

75 FR 57035 - Agency Information Collection Activities: Submission for OMB Review; Comment Request

Science.gov (United States)

2010-09-17

... collection; Title of Information Collection: QualityNet Identity Management System (QIMS) Account Form; Use: The QualityNet Identity Management System (QIMS) account registration form must be completed by any...

Government Accountability Reports and Public Education Policy: Studying Political Actors' Decision-Making

Science.gov (United States)

Salazar, Timothy Ross

2013-01-01

This study asks how government accountability reports are used to influence public education policy. Government accountability reports, called "audits" in Utah, prove to be useful tools for examining education policy. Using a collective case study design examining Utah's Class Size Reduction (CSR) policy, government accountability…

76 FR 22450 - Agency Information Collection Activities; Proposed Information Collection Requirements; Comment...

Science.gov (United States)

2011-04-21

... Officer, (202) 452-3829, Division of Research and Statistics, Board of Governors of the Federal Reserve... the information collection, including the validity of the methodology and assumptions used; (c) Ways... measures (such as regulatory or accounting). The agencies' burden estimates for these information...

Nuclear accountability data at the EUREX reprocessing plant

International Nuclear Information System (INIS)

Ilardi, S.; Pozzi, F.

1976-01-01

In the present work the physical inventory's and fissile material balance's data, which have been collected during the irradiated MTR fuel reprocessing campaign at the EUREX plant in Saluggia (VC), are reported, together with the most important procedures of fissile material accountability

75 FR 73133 - Agency Information Collection Activities: Proposed Collection; Comment Request

Science.gov (United States)

2010-11-29

... pending NRC action to submit an information collection request to the Office of Management and Budget (OMB) and solicitation of public comment. SUMMARY: The NRC invites public comment about our intention to... Energy Agency (IAEA). Licensees use Form 741 to make inventory and accounting reports for certain source...

78 FR 41035 - Proposed Collection; Comment Request

Science.gov (United States)

2013-07-09

...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: In compliance with Section 3506(c)(2)(A) of the Paperwork Reduction Act of 1995, the Defense Finance and Accounting Service (DFAS) announces a proposed public information collection and seeks public comment on the...

75 FR 21247 - Proposed Collection; Comment Request

Science.gov (United States)

2010-04-23

...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: In compliance with section 3506(c)(2)(A) of the Paperwork Reduction Act of 1995, the Defense Finance and... collection instruments, please write to the Defense Finance and Accounting Service--Cleveland, Retired and...

75 FR 38089 - Proposed Collection; Comment Request

Science.gov (United States)

2010-07-01

...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: In compliance with section 3506(c)(2)(A) of the Paperwork Reduction Act of 1995, the Defense Finance and Accounting Service announces the extension of a proposed public information collection and seeks public...

78 FR 51170 - Proposed Collection; Comment Request

Science.gov (United States)

2013-08-20

... DEPARTMENT OF DEFENSE Office of the Secretary [Docket ID: DoD-2013-OS-0176] Proposed Collection; Comment Request AGENCY: Defense Finance and Accounting Service (DFAS), DoD. ACTION: Notice. In compliance..., please write to the Defense Finance and Accounting Services-Cleveland, 1240 East 9th Street, Cleveland...

78 FR 43182 - Proposed Collection; Comment Request

Science.gov (United States)

2013-07-19

... DEPARTMENT OF DEFENSE Office of the Secretary [Docket ID: DoD-2013-OS-0162] Proposed Collection; Comment Request AGENCY: Defense Finance and Accounting Service (DFAS), DoD. ACTION: Notice. In compliance... to the Defense Finance and Accounting Services-Cleveland, 1240 East 9th Street, Cleveland, OH 44199...

78 FR 43864 - Proposed Collection; Comment Request

Science.gov (United States)

2013-07-22

...; Comment Request AGENCY: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: In compliance with Section 3506(c)(2)(A) of the Paperwork Reduction Act of 1995, the Defense Finance and Accounting Service announces a proposed public information collection and seeks public comment on the...

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

Science.gov (United States)

2010-08-10

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

An information theory account of cognitive control.

Science.gov (United States)

Fan, Jin

2014-01-01

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

An information theory account of cognitive control

Directory of Open Access Journals (Sweden)

Jin eFan

2014-09-01

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

ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

Directory of Open Access Journals (Sweden)

ŢOGOE GRETI DANIELA

2014-08-01

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

Collection, transfer and transport of waste: accounting of greenhouse gases and global warming contribution

DEFF Research Database (Denmark)

Eisted, Rasmus; Larsen, Anna Warberg; Christensen, Thomas Højlund

2009-01-01

) emissions were quantified. The emission factors were assigned a global warming potential (GWP) and aggregated into global warming factors (GWFs), which express the potential contribution to global warming from collection, transport and transfer of 1 tonne of wet waste. Six examples involving collection...

75 FR 39056 - Agency Information Collection Activities: Proposed Collection; Comment Request

Science.gov (United States)

2010-07-07

... action to submit an information collection request to the Office of Management and Budget (OMB) and solicitation of public comment. SUMMARY: The NRC invites public comment about our intention to request the OMB... accounting programs and to confirm the absence of (or detect the occurrence of) SNM theft or diversion. NUREG...

Adsorption of basic Red 46 using sea mango (Cerbera odollam) based activated carbon

Science.gov (United States)

Azmi, Nur Azira Iqlima; Zainudin, Nor Fauziah; Ali, Umi Fazara Md

2015-05-01

Sea mango or Cerbera Odollam is another source of carbonaceous material that can be found abundantly in Malaysia. In this research, it is used as a new agricultural source of activated carbon. Sea mango activated carbon was prepared by chemical activation using potassium hydroxide (KOH). The sea mango was soaked in KOH at impregnation ratio of 1:1 and followed by carbonization at temperature of 600°C for 1 hour. The sample was then characterized using Scanning Electron Microscope (SEM) for surface morphology, while Brunauer-Emmett-Teller (BET) was used to study the surface area. The result shown that sea mango activated carbon (SMAC) developed new pores on its surface and the BET surface area measured was 451.87 m2/g. The SMAC performance was then tested for the removal of Basic Red 46 in batch process. The removal of Basic Red 46 (50 mg/L, natural pH, 0.1 g SMAC) was more than 99% in 15 minutes where it reached equilibrium in 30 minutes.

Adsorption of basic Red 46 using sea mango (Cerbera odollam) based activated carbon

Energy Technology Data Exchange (ETDEWEB)

Azmi, Nur Azira Iqlima; Zainudin, Nor Fauziah [School of Bioprocess Engineering, Universiti Malaysia Perlis, Kompleks Pusat Pengajian Jejawi 3, 02600 Arau, Perlis (Malaysia); Ali, Umi Fazara Md [School of Environmental Engineering, Universiti Malaysia Perlis, Kompleks Pusat Pengajian Jejawi 3, 02600 Arau, Perlis (Malaysia)

2015-05-15

Sea mango or Cerbera Odollam is another source of carbonaceous material that can be found abundantly in Malaysia. In this research, it is used as a new agricultural source of activated carbon. Sea mango activated carbon was prepared by chemical activation using potassium hydroxide (KOH). The sea mango was soaked in KOH at impregnation ratio of 1:1 and followed by carbonization at temperature of 600°C for 1 hour. The sample was then characterized using Scanning Electron Microscope (SEM) for surface morphology, while Brunauer-Emmett-Teller (BET) was used to study the surface area. The result shown that sea mango activated carbon (SMAC) developed new pores on its surface and the BET surface area measured was 451.87 m{sup 2}/g. The SMAC performance was then tested for the removal of Basic Red 46 in batch process. The removal of Basic Red 46 (50 mg/L, natural pH, 0.1 g SMAC) was more than 99% in 15 minutes where it reached equilibrium in 30 minutes.

78 FR 43180 - Proposed Collection; Comment Request

Science.gov (United States)

2013-07-19

... DEPARTMENT OF DEFENSE Office of the Secretary [Docket ID: DoD-2013-OS-0161] Proposed Collection; Comment Request AGENCY: Defense Finance and Accounting Service (DFAS), DoD. ACTION: Notice. In compliance... instruments, please write to the Defense Finance and Accounting Services-Cleveland, 1240 East 9th Street, NP...

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.

75 FR 23218 - Information Collection; Direct Loan Servicing-Regular

Science.gov (United States)

2010-05-03

... collections established in the regulation are necessary for FSA to monitor and account for loan security... DEPARTMENT OF AGRICULTURE Farm Service Agency Information Collection; Direct Loan Servicing... collection that supports Direct Loan Servicing-Regular programs. The information is used to determine...

Anergic CD4+ T cells form mature immunological synapses with enhanced accumulation of c-Cbl and Cbl-b1

Science.gov (United States)

Doherty, Melissa; Osborne, Douglas G.; Browning, Diana L.; Parker, David C.; Wetzel, Scott A.

2010-01-01

CD4+ T cell recognition of MHC:peptide complexes in the context of a costimulatory signal results in the large-scale redistribution of molecules at the T-APC interface to form the immunological synapse. The immunological synapse is the location of sustained TCR signaling and delivery of a subset of effector functions. T cells activated in the absence of costimulation are rendered anergic and are hyporesponsive when presented with antigen in the presence of optimal costimulation. Several previous studies have looked at aspects of immunological synapses formed by anergic T cells, but it remains unclear whether there are differences in the formation or composition of anergic immunological synapses. In this study we anergized primary murine CD4+ T cells by incubation of costimulation-deficient, transfected fibroblast APC. Using a combination of TCR, MHC:peptide, and ICAM-1 staining, we found that anergic T cells make mature immunological synapses with characteristic cSMAC and pSMAC domains that were indistinguishable from control synapses. There were small increases in total phosphotyrosine at the anergic synapse along with significant decreases in phosphorylated ERK 1/2 accumulation. Most striking, there was specific accumulation of c-Cbl and Cbl-b to the anergic synapses. Cbl-b, previously shown to be essential in anergy induction, was found in both the pSMAC and the cSMAC of the anergic synapse. This Cbl-b (and c-Cbl) accumulation at the anergic synapse may play an important role in anergy maintenance and/or induction. PMID:20207996

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

WAQF ACCOUNTABILITY FROM THE STAKEHOLDER SALIENCE THEORY: A CASE STUDY

Directory of Open Access Journals (Sweden)

Hidayatul Ihsan

2016-08-01

Full Text Available This study aims to address the issue of accountability in a waqf institution. Specifically, the focus of this study is to shed more light on how the mutawalli (waqf trustee discharges accountability in managing waqf. In so doing, an interpretive case study in one Indonesian waqf institution, that is, Dompet Dhuafa (DD, was undertaken. The data were obtained through semi-structured interviews. Other sources of data collection techniques employed along with the interviews include observations and document reviews. Furthermore, this study uses the accountability mechanisms as the conceptual lens. The accountability mechanisms consist of disclosure statements and reports, performance assessment, participation, self-regulation and social auditing. In addition to the accountability mechanims, the stakeholder salience theory is also used to understand how the mutawalli shows accountability to multiple stakeholders. The findings of this study reveal that although DD recognizes the salient nature of its stakeholders, it does not prevent the mutawalli from showing accountability to all stakeholders. The mutawalli is of the view that accountability is not limited to accounting and reporting. Moreover, the mutawalli believes that showing accountability to different groups of stakeholder requires different mechanisms of accountability. As such, this study concludes that DD’s commitment to accountability is proven through its effort to deal with stakeholder salience.

78 FR 15123 - Financial Management Service; Proposed Collection of Information: Accountable Official...

Science.gov (United States)

2013-03-08

... DEPARTMENT OF THE TREASURY Fiscal Service Financial Management Service; Proposed Collection of...) Program AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial Management Service, as part of its continuing effort to reduce paperwork...

78 FR 16263 - Agency Information Collection Activities; Proposed Information Collection; Comment Request

Science.gov (United States)

2013-03-14

... $10 billion to $50 billion covered banks. For example, accounting for provisions by category is not... Statement The income statement worksheet collects data for the quarter preceding the planning horizon and for each quarter of the planning horizon for the stress test on projected losses and revenues in the...

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...

Accounting for water in the minerals industry: Capitalising on regulatory reporting

Directory of Open Access Journals (Sweden)

Rikki A. Garstone

2017-12-01

Full Text Available Australia has been rapidly advancing the field of water accounting as a tool to improve water management across the country. Water accounting is the application of a consistent and structured approach to identify, measure and report water resource information. The Bureau of Meteorology (the Bureau has developed Australian Water Accounting Standards for General Purpose Water Accounting Reports.Following collaboration between the Bureau and the Newmarket Gold Mining Company, this paper investigates how General Purpose Water Account Reporting can be applied and used in the minerals industry to simplify and improve aspects of regulatory reporting. This case study demonstrates how General Purpose Water Accounting Reports and the lessons learned from the ongoing development of the Australian National Water Account can be practically applied to regulatory reporting and corporate data management for a mining operation in the Australian Northern Territory. This paper also demonstrates the benefits of aligning a standardised water account with data that is already routinely collected as part of mining operations environmental compliance.

Environmental sampling accounting at the Savannah River Plant

International Nuclear Information System (INIS)

Zeigler, C.C.; Wood, M.B.

1978-06-01

At the Savannah River Plant Environmental Monitoring Laboratories, a computer-based systematic accounting method was developed to ensure that all scheduled samples are collected, processed through the laboratory, and counted without delay. The system employs an IBM 360/195 computer with a magnetic tape master file, an on-line disk file, and cathode ray tube (CRT) terminals. Scheduling and accounting are accomplished by using computer-generated schedules, collection labels, and output/input cards. For each scheduled sample and analysis, a printed card is issued for collection, laboratory analysis, and counting. The cards also contain information needed by personnel performing the jobs, such as sample location, aliquot to be processed, or procedure number. Manual entries are made on the cards when each step in the process is completed. Additional pertinent data are also manually entered on the cards; e.g., entries are made explaining why a sample is not collected, the sample aliquot in the event a nonstandard aliquot is processed, field measurement results, and analytical results. These manually entered data are keypunched and read into the computer files. The computer files are audited daily, and summaries of samples not processed in pre-established normal time intervals are issued. The progress of sample analyses can also be readily determined at any time using the CRT terminal. Historic data are also maintained on magnetic tape and workload summaries are issued showing the number of samples and number of determinations per month

Aspects of the quality of accounting in the international context

Directory of Open Access Journals (Sweden)

Sady Mazzioni

2018-01-01

Full Text Available Purpose – Analyze how the characteristics of the business environment generates differences in the quality of accounting information in the international context. Design/methodology/approach – Descriptive research with a quantitative approach. Documentation collection in the Thomson Datastream Index Service database in a sample of 1,406 companies located in twelve countries, from 2005 to 2012. Findings – Companies located in countries with lower tax burden, stronger legal environment, greater economic and financial development index, common law legal origin and higher degree of internationalization presented higher averages and significant differences in the aggregate ranking of the quality of accounting information. The type of standard accounting used also influenced the position in the aggregate ranking of the accounting information quality. Originality/value – The interaction of companies with external markets influences the choices of accounting policies. The countries’ environmental characteristics, related to transparency, economic nature, legal and tax environment, lead to various levels of the quality of accounting information reported by companies.

Exergy accounting - the energy that matters

Energy Technology Data Exchange (ETDEWEB)

Fachina, V. [Petroleo do Brasil S.A. (PETROBRAS), Rio de Janeiro, RJ (Brazil)], E-mail: vicentefachina@petrobras.com.br

2009-07-01

The exergy concept is introduced by utilizing a general framework on which are based the model equations. An exergy analysis is performed on a case study: a control volume for a power module is created by comprising gas turbine, reduction gearbox, AC generator, exhaustion ducts and heat regenerator. The implementation of the equations is carried out by collecting test data of the equipment data sheets from the respective vendors. By utilizing an exergy map, one proposes both mitigating and contingent countermeasures for maximizing the exergy efficiency. An exergy accounting is introduced by showing how the exergy concept might eventually be brought up to the traditional money accounting. At last, one devises a unified approach for efficiency metrics in order to bridge the gaps between the physical and the economical realms. (author)

78 FR 43182 - Proposed Collection; Comment Request

Science.gov (United States)

2013-07-19

... Provisioning System (AMPS); OMB Control Number: 0730-TBD. Needs and Uses: The information collection... system to obtain PII information for users. All users are required to set-up a user account to use AMPS... user account. Any user that is not issued a CAC will enter their information into AMPS to create a user...

78 FR 41042 - Proposed Collection; Comment Request

Science.gov (United States)

2013-07-09

..., docket number and title for this Federal Register document. The general policy for comments and other... information collection or to obtain a copy of the proposal and associated collection instruments, please write to Chaplain Corps Accounting Center, 266 F Street, Suite 2, JBSA Randolph, TX 78150-4583, email gary...

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...

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...

78 FR 62942 - Agency Information Collection Activities; Proposed Collection; Comment Request; Company-Run...

Science.gov (United States)

2013-10-22

... $10 to $50 billion institutions. For example, accounting for provisions by category is not required... The income statement worksheet collects data for the quarter preceding the planning horizon and for each quarter of the planning horizon for the stress test on projected losses and revenues in the...

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...

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)

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.

A note on dynamic programming in accounts receivable management

NARCIS (Netherlands)

Dirickx, Y.M.I.; Kistner, K.-P.

1982-01-01

The paper considers a dynamic programming formulation of the accounts receivable problem for single outstanding amounts. An optimal collection policy can be computed efficiently by invoking a “planning horizon” result that determines a time period beyond which the decision process cannot extend. The

NIAT UNTUK MENGAMBIL CHARTERED ACCOUNTANT DENGAN THEORY OF PLANNED BEHAVIOR

Directory of Open Access Journals (Sweden)

Guhti Ayu Sri Wardani

2015-04-01

Full Text Available This study aims to analyze and provide empirical evidence about the influence of perceptions and attitudes, subjective norms, and perceived behavioral control on the intention of students to take a chartered accountant. The sample in this study is undergraduate’s students in Faculty of Economics Department of Accounting 2015 and PPAk’s students class of 2014 and 2015 at Diponegoro University were 107 respondents. The method of collecting data is a survey method by distributing questionnaire to respondents either directly or electronically. The data was analyzed using logistics regression analysis. The results showed subjective norm has a significant influence on the intention of student to take a Chartered Accountant. While factors perceptions and attitudes and perceived behavioral control have no a significant influence on the intention of students to take Charetered Accountant.

Quantal concept of T-cell activation: adhesion domains as immunological synapses

International Nuclear Information System (INIS)

Sackmann, Erich

2011-01-01

Adhesion micro-domains (ADs) formed during encounters of lymphocytes with antigen-presenting cells (APC) mediate the genetic expression of quanta of cytokines interleukin-2 (IL-2). The IL-2-induced activation of IL-2 receptors promotes the stepwise progression of the T-cells through the cell cycle, hence their name, immunological synapses. The ADs form short-lived reaction centres controlling the recruitment of activators of the biochemical pathway (the kinases Lck and ZAP) while preventing the access of inhibitors (phosphatase CD45) through steric repulsion forces. CD45 acts as the generator of adhesion domains and, through its role as a spacer protein, also as the promoter of the reaction. In a second phase of T-cell-APC encounters, long-lived global reaction spaces (called supramolecular activation complexes (SMAC)) form by talin-mediated binding of the T-cell integrin (LFA-1) to the counter-receptor ICAM-1, resulting in the formation of ring-like tight adhesion zones (peripheral SMAC). The ADs move to the centre of the intercellular adhesion zone forming the central SMAC, which serve in the recycling of the AD. We propose that cell stimulation is triggered by integrating the effect evoked by the short-lived adhesion domains. Similar global reaction platforms are formed by killer cells to destruct APC. We present a testable mechanical model showing that global reaction spaces (SMAC or dome-like contacts between cytotoxic cells and APC) form by self-organization through delayed activation of the integrin-binding affinity and stabilization of the adhesion zones by F-actin recruitment. The mechanical stability and the polarization of the adhering T-cells are mediated by microtubule-actin cross-talk.

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…

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...

Curbing Creative Accounting: Do Religious Environment and Individual Attribute Matter?

Directory of Open Access Journals (Sweden)

Ratna Candra Sari

2018-01-01

Full Text Available The flexibility of accounting standards is one of the drivers of creative accounting. Creative accounting is an ethical dilemma. It seems that creative accounting does not explicitly violate the rules, but led misinterpretation and misdirection in user’s decision- making. The purposes of this study are, to test the differences of ethical perceptions of creative accounting of undergraduate students in religious and public universities; Second, to examine the effects of moral disengagement on ethical perceptions. The data collection method involved a questionnaire to a total of 225 respondents from two religious-based universities and one public university. Analysis of Variance (ANOVA was used to test the hypothesis. The results show that there is a significant difference in students’ethical perceptions between public university and religious-based universities. Thus, there is a significant difference in students’ ethical perceptions students with high and low level moral disengagement. Educational implication and suggestion for future research are proposed.

Environmental sample accounting at the Savannah River Plant

International Nuclear Information System (INIS)

Zeigler, C.C.; Wood, M.B.

1978-01-01

At the Savannah River Plant Environmental Monitoring Laboratories, a computer-based systematic accounting method was developed to ensure that all scheduled samples are collected, processed through the laboratory, and counted without delay. The system employs an IBM 360/195 computer with a magnetic tape master file, an online disk file, and cathode ray tube (CRT) terminals. Scheduling and accounting are accomplished using computer-generated schedules, bottle labels, and output/ input cards. A printed card is issued for the collecting, analyzing, and counting of each scheduled sample. The card also contains information for the personnel who are to perform the work, e.g., sample location, aliquot to be processed, and procedure to be used. Manual entries are made on the card when each step in the process is completed. Additional pertinent data such as the reason a sample is not collected, the need for a nonstandard aliquot, and field measurement results are keypunched and then read into the computer files as required. The computer files are audited daily and summaries showing samples not processed in pre-established normal schedules are provided. The progress of sample analyses is readily determined at any time using the CRT terminal. Historic data are maintained on magnetic tape, and workload summaries showing the number of samples and number of determinations per month are issued. (author)

Generational Approach to Factors Influencing Career Choice in Accounting

Directory of Open Access Journals (Sweden)

Jony Hsiao

Full Text Available ABSTRACT This research aims to grasp which factors influence the generation Y to choose accounting as its career. A significant decline in the number of candidates willing to pursue a career as accountant has been observed abroad - USA, Australia, and Japan. However, in other countries - Brazil, Singapore, and Hong Kong - the opposite has been observed. Another issue is the decline in educational qualification of those pursuing an accounting career, contributing in a way that many talented students change their career choice. This may be explained by the fact that people tend to believe accounting is an exact science, full of calculations, boring, and not very creative, bringing an unbalance between the traits an individual should have according to the job market and those perceived by society. In order to give a contribution to literature concerning the factors that influence the generation Y in its career choice, a goal of this research was conducting an exploratory study where some hypotheses were formulated to support the discussion. We used Mannheim's Generational Theory and the literature on career choice. Data collection was carried out using a questionnaire, based on Schwartz's Portrait Value Questionnaire and Germeijs and Verschueren's Student Choice Task Inventory, adapted through focus group interview. Data were fully collected online and the sample consisted of 665 subjects. The results showed that people who chose accounting as their career were influenced by factors such as creativity, independence, challenging and dynamic environment, job security, money-making, job availability, and other significant people - friends and teachers. The subjects were not influenced by social factors, such as working with people and making contributions to society and family. They wish for more autonomy, creativity, and flexibility at work, and people still care about job security and money-making.

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

Student Satisfaction with Cooperative Learning in an Accounting Curriculum

Science.gov (United States)

Farrell, Brian J.; Farrell, Helen M.

2008-01-01

Cooperative learning has been introduced into International Accounting, a second year subject at a major Australian university. The purpose was to provide students with a satisfying experience of learning within a social context and to develop their interpersonal, professional and written communication skills. The main data were collected during…

EU Civilian Crisis Management : Law and Practice of Accountability

NARCIS (Netherlands)

Moser, C.

2018-01-01

In the growing collection of literature on the EU’s governance credentials, security and defence activities of the Union remain under-represented. This thesis attempts to fill that void by shedding light on the law and practice of accountability in EU civilian crisis management. Unknown to many, the

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...

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....

Quadrupole collective dynamics from energy density functionals: Collective Hamiltonian and the interacting boson model

International Nuclear Information System (INIS)

Nomura, K.; Vretenar, D.; Niksic, T.; Otsuka, T.; Shimizu, N.

2011-01-01

Microscopic energy density functionals have become a standard tool for nuclear structure calculations, providing an accurate global description of nuclear ground states and collective excitations. For spectroscopic applications, this framework has to be extended to account for collective correlations related to restoration of symmetries broken by the static mean field, and for fluctuations of collective variables. In this paper, we compare two approaches to five-dimensional quadrupole dynamics: the collective Hamiltonian for quadrupole vibrations and rotations and the interacting boson model (IBM). The two models are compared in a study of the evolution of nonaxial shapes in Pt isotopes. Starting from the binding energy surfaces of 192,194,196 Pt, calculated with a microscopic energy density functional, we analyze the resulting low-energy collective spectra obtained from the collective Hamiltonian, and the corresponding IBM Hamiltonian. The calculated excitation spectra and transition probabilities for the ground-state bands and the γ-vibration bands are compared to the corresponding sequences of experimental states.

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.

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...

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.

Streynsham Master's office: accounting for collectivity, order and authority in 17th-century India

OpenAIRE

Ogborn , Miles

2006-01-01

Abstract This paper examines the uses of writing in early modern global trade in order to argue for the constitutive role of inscription practices in the making of the social and spatial relations of mercantile capitalism. At the heart of this is a detailed study of the reform of the accounting and bookkeeping practices of the English East India Company at Fort St George carried out by Streynsham Master ...

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.

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...

Infección por el virus de la Lengua azul: activación de señales celulares que inducen apoptosis Bluetongue virus infection: signaling pathway activated during apoptosis

Directory of Open Access Journals (Sweden)

E. Mortola

2009-09-01

Full Text Available El virus de la Lengua azul (VLA es un ARN virus de doble cadena que induce apoptosis tanto en cultivos celulares como en tejidos blanco. Con el fin de dilucidar el mecanismo de apoptosis en la infección por el VLA, en el presente trabajo examinamos en detalle, por la técnica de Western blot, las señales celulares de caspasas, Bax, citocromo c, Smac/DIABLO y factor nuclear kappa B (NF-kB que se activan en la infección viral. Hemos comprobado que luego de la infección in vitro con el VLA, se detectó la activación de la caspasa 8 y con ello el mecanismo extrínseco de la apoptosis. También detectamos por primera vez no sólo la activación de miembros de la familia Bcl-2 (Bax, sino también la liberación del citocromo c y la proteína Smac/DIABLO, confirmando que en la infección por el VLA está involucrado el mecanismo secuencial intrínseco de la apoptosis. Asimismo, demostramos que la infección por el VLA activa el NF-kB y que la apoptosis es sustancialmente reducida mediante la inhibición del mismo. La activación de las señales celulares tales como Bax, citocromo c, Smac/DIABLO y NF-kB presentados en este trabajo, esclarecen los mecanismos apoptóticos durante la infección por el VLA para una mayor comprensión del papel primario que juega la apoptosis en la patogénesis del virus.Bluetongue (BTV is a double-stranded RNA virus that induces apoptosis both in mammalian cell cultures and in target tissues. To elucidate the apoptosis pathways in BTV infection, we have examined in detail the apoptosis mechanism by examination of caspases, Bax, cytochrome c, Smac/DIABLO and NF-kB signalling pathways. In this report, after cell infection with BTV, the activation of caspase 8 was detected, proving the extrinsic receptor binding apoptotic pathway. Apoptosis followed a sequential pathway involving the detection of activated Bcl-2 family members. Furthermore, its translocation to the mitochondria, as well as the release of cytochrome c and

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…

A new model in achieving Green Accounting at hotels in Bali

Science.gov (United States)

Astawa, I. P.; Ardina, C.; Yasa, I. M. S.; Parnata, I. K.

2018-01-01

The concept of green accounting becomes a debate in terms of its implementation in a company. The result of previous studies indicates that there are no standard model regarding its implementation to support performance. The research aims to create a different green accounting model to other models by using local cultural elements as the variables in building it. The research is conducted in two steps. The first step is designing the model based on theoretical studies by considering the main and supporting elements in building the concept of green accounting. The second step is conducting a model test at 60 five stars hotels started with data collection through questionnaire and followed by data processing using descriptive statistic. The result indicates that the hotels’ owner has implemented green accounting attributes and it supports previous studies. Another result, which is a new finding, shows that the presence of local culture, government regulation, and the awareness of hotels’ owner has important role in the development of green accounting concept. The results of the research give contribution to accounting science in terms of green reporting. The hotel management should adopt local culture in building the character of accountant hired in the accounting department.

Quantification and characterization of volatiles evolved during extrusion of rice and soy flours

Science.gov (United States)

Vodovotz, Y.; Zasypkin, D.; Lertsiriyothin, W.; Lee, T. C.; Bourland, C. T.

2000-01-01

NASA-Johnson Space Center is designing and building a habitat (Bioregenerative Planetary Life Support Systems Test Complex, BIO-Plex) intended for evaluating advanced life support systems developed for long-duration missions to the Moon or Mars where all consumables will be recycled and reused. A food system based on raw products obtained from higher plants (such as soybeans, rice, and wheat) may be a central feature of a biologically based Advanced Life Support System. To convert raw crops to edible ingredients or food items, multipurpose processing equipment such as an extruder is ideal. Volatile compounds evolved during the manufacturing of these food products may accumulate and reach toxic levels. Additionally, off-odors often dissipated in open-air environments without consequence may cause significant discomfort in the BIO-Plex. Rice and defatted soy flours were adjusted to 16% moisture, and triplicate samples were extruded using a tabletop single-screw extruder. The extrudate was collected in specially designed Tedlar bags from which air samples could be extracted. The samples were analyzed by GC-MS with special emphasis on compounds with Spacecraft Maximum Allowable Concentrations (SMACs). Results showed a combination of alcohols, aldehydes, ketones, and carbonyl compounds in the different flours. Each compound and its SMAC value, as well as its impact on the air revitalization system, was discussed.

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,…

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...

75 FR 38566 - Notice of Submission of Proposed Information Collection to OMB Emergency Comment Request

Science.gov (United States)

2010-07-02

... RECOVERY ACCOUNTABILITY AND TRANSPARENCY BOARD Notice of Submission of Proposed Information Collection to OMB Emergency Comment Request ACTION: Notice of proposed information collection. SUMMARY: The Recovery Accountability and Transparency Board (Board) has submitted to the Office of Management and Budget...

Identifying Witness Accounts from Social Media Using Imagery

Directory of Open Access Journals (Sweden)

Marie Truelove

2017-04-01

Full Text Available This research investigates the use of image category classification to distinguish images posted to social media that are Witness Accounts of an event. Only images depicting observations of the event, captured by micro-bloggers at the event, are considered Witness Accounts. Identifying Witness Accounts from social media is important for services such as news, marketing and emergency response. Automated image category classification is essential due to the large number of images on social media and interest in identifying witnesses in near real time. This paper begins research of this emerging problem with an established procedure, using a bag-of-words method to create a vocabulary of visual words and classifier trained to categorize the encoded images. In order to test the procedure, a set of images were collected for case study events, Australian Football League matches, from Twitter. Evaluation shows an overall accuracy of 90% and precision and recall for both classes exceeding 83%.

32 CFR 701.50 - Effect of the Debt Collection Act of 1982.

Science.gov (United States)

2010-07-01

.... 3717. DON activities should verify the current interest rate with respective finance and accounting... activities may submit the debt to respective finance and accounting offices for collection. ...

FACTORS FOR THE IMPLEMENTATION OF CHANGE IN MANAGEMENT ACCOUNTING SYSTEMS

Directory of Open Access Journals (Sweden)

Rodrigo Angonese

2017-01-01

Full Text Available This study aimed to analyze the motivating factors of the change process of the management accounting system, from the perspective of institutional theory. The research was classified as descriptive, qualitative, operationalized by explanatory case study. Data were collected through semi-structured interviews and analyzed using content analysis. The results show that in the analyzed case, the change in management accounting systems was motivated by a particular set of factors (improvisation and environmental social pressure, representative of internal and external pressures for organizations, each with its intensity.

African American Accounting Majors and the 150-hr Requirement

Science.gov (United States)

Booker, Quinton; Hill, Cecil L.; Wright, Carl

2010-01-01

The study provides information on African American accounting majors' views regarding 150-hr issues. The authors collected data from 152 students at two schools. Students at one school supported the requirement while those at the other school did not. However, students believed that the 150-hr requirement enhances the quality of certified public…

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.

A Review of Financial Accounting Fraud Detection based on Data Mining Techniques

Science.gov (United States)

Sharma, Anuj; Kumar Panigrahi, Prabin

2012-02-01

With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of internal auditing system of the organization in identifying the accounting frauds has lead to use of specialized procedures to detect financial accounting fraud, collective known as forensic accounting. Data mining techniques are providing great aid in financial accounting fraud detection, since dealing with the large data volumes and complexities of financial data are big challenges for forensic accounting. This paper presents a comprehensive review of the literature on the application of data mining techniques for the detection of financial accounting fraud and proposes a framework for data mining techniques based accounting fraud detection. The systematic and comprehensive literature review of the data mining techniques applicable to financial accounting fraud detection may provide a foundation to future research in this field. The findings of this review show that data mining techniques like logistic models, neural networks, Bayesian belief network, and decision trees have been applied most extensively to provide primary solutions to the problems inherent in the detection and classification of fraudulent data.

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...

Reevaluating the Sensory Account of Visual Working Memory Storage.

Science.gov (United States)

Xu, Yaoda

2017-10-01

Recent human fMRI pattern-decoding studies have highlighted the involvement of sensory areas in visual working memory (VWM) tasks and argue for a sensory account of VWM storage. In this review, evidence is examined from human behavior, fMRI decoding, and transcranial magnetic stimulation (TMS) studies, as well as from monkey neurophysiology studies. Contrary to the prevalent view, the available evidence provides little support for the sensory account of VWM storage. Instead, when the ability to resist distraction and the existence of top-down feedback are taken into account, VWM-related activities in sensory areas seem to reflect feedback signals indicative of VWM storage elsewhere in the brain. Collectively, the evidence shows that prefrontal and parietal regions, rather than sensory areas, play more significant roles in VWM storage. Copyright © 2017 Elsevier Ltd. All rights reserved.

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.

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...

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...

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...

O impacto do sped na Contabilidade desafios e perspectivas do profissional contábil = Sped the impact of the accounting challenges and perspectives of the professional accountant

Directory of Open Access Journals (Sweden)

Marcia Erna Ruschel

2011-07-01

Full Text Available O profissional contábil é considerado um dos pilares da contabilidade, pois é intermediador no que se refere à transmissão de informações ao fisco e para seus clientes. Este artigo propôs-se a avaliar o impacto do SPED – Sistema Público de Escrituração Digital – na contabilidade, demonstrandoquais os desafios e as perspectivas dos profissionais contábeis frente àquele sistema. Quanto aos procedimentos metodológicos, caracteriza-se como uma pesquisa descritiva, com abordagem quantitativa e de campo, utilizando-se de levantamento de dados por meio de entrevista estruturada, aplicada aos profissionais contábeis. Mediante a aplicação destes métodos, foram coletadas e analisadas as opiniões de 41 profissionais contábeis, que atuam na sub-região do SINDICONT – Chapecó. Os resultados mostram que o SPED está influenciando direta e positivamente no trabalho dos profissionais contábeis. Constatou-se que o maior impacto do SPED para os contadores relaciona-se à fidedignidade e à qualidade dos dados, pois esperam que esta modificação proporcione agilidade e clareza nos dados apresentados, sendo possível, a partir desse momento, exercer sua verdadeira função, que é a de assessorar seus clientes. Observou-se ainda que há limitação de profissionais capacitados, aumento de trabalho na área contábil, que foi considerado como ponto positivo, porém ressaltam que é necessário possuir domínio sobre o assunto para se destacar no mercado de trabalho. The accounting professional is considered a pillar of accountancy; it is the intermediary in relation to reporting to tax authorities for their customers. This article aims to evaluate the impact of the Public System of Digital (SPED in accounting, which demonstrates the challenges and prospects facing the accounting professionals to SPED. Regarding methodological procedures characterized as a descriptive and quantitative approach and field, using data collection through

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.

Assessment of environmental management accounting at South African universities: Case of Tshwane University of Technology

Directory of Open Access Journals (Sweden)

Cosmas M Ambe

2015-09-01

Full Text Available The overall objective of the paper is to assess the application of environmental management accounting (EMA at Tshwane University of Technology (TUT as a service organization and examine how the institution manages, account and report environmental cost. Data was collected by means of exploratory and explanatory research techniques using two data sets; documentary and fourteen in-depth individual face-to-face interviews employing a semi-structured questionnaire with closed and open ended questions to collect primary data. The results indicate that; the implementation of EMA and general governance for environmental responsibility and accountability is extremely weak. The potential use of EMA is neglected and, as such, EMA implementation is not considered a priority. Three barriers to the adoption of EMA within TUT were identified as: institutional pressures, a low profile of accounting for the environment, and management’s attitudes. A general ledger model and action plan for the implementation of EMA at TUT utilizing the use of activity based costing has been suggested.

Modelling Job-Related and Personality Predictors of Intention to Pursue Accounting Careers among Undergraduate Students in Ghana

Science.gov (United States)

Mbawuni, Joseph; Nimako, Simon Gyasi

2015-01-01

This study principally investigates job-related and personality factors that determine Ghanaian accounting students' intentions to pursue careers in accounting. It draws on a rich body of existing literature to develop a research model. Primary data were collected from a cross-sectional survey of 516 final year accounting students in a Ghanaian…

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)

77 FR 58401 - Proposed Collection: Comment Request: Drug Accountability Report Form and Investigator...

Science.gov (United States)

2012-09-20

... for record keeping is estimated to require 14,223 hours (see Table 1). There are no capital costs, operating costs, or maintenance costs. Table 1--Estimates of Annual Burden Average time Type of respondents...) (OMB No. 0925-0613). Type of Information Collection Request: Revision. Need and Use of Information...

Accounting for health-care outcomes: implications for intensive care unit practice and performance.

Science.gov (United States)

Sorensen, Roslyn; Iedema, Rick

2010-08-01

The aim of this study was to understand the environment of health care, and how clinicians and managers respond in terms of performance accountability. A qualitative method was used in a tertiary metropolitan teaching intensive care unit (ICU) in Sydney, Australia, including interviews with 15 clinical managers and focus groups with 29 nurses of differing experience. The study found that a managerial focus on abstract goals, such as budgets detracted from managing the core business of clinical work. Fractures were evident within clinical units, between clinical units and between clinical and managerial domains. These fractures reinforced the status quo where seemingly unconnected patient care activities were undertaken by loosely connected individual clinicians with personalized concepts of accountability. Managers must conceptualize health services as an interconnected entity within which self-directed teams negotiate and agree objectives, collect and review performance data and define collective practice. Organically developing regimens of care within and across specialist clinical units, such as in ICUs, directly impact upon health service performance and accountability.

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

Science.gov (United States)

2010-07-01

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

The Impact of Collegiality amongst Australian Accounting Academics on Work-Related Attitudes and Academic Performance

Science.gov (United States)

Su, Sophia; Baird, Kevin

2017-01-01

This study provides an insight into the collegiality of Australian accounting academics and the association of collegiality with their work-related attitudes and academic performance. Data were collected by a survey questionnaire from a random sample of 267 accounting academics within Australian universities. The results suggest a moderate level…

Demonstration of near-real-time accounting at the AGNS Barnwell Plant

International Nuclear Information System (INIS)

Cobb, D.D.; Dayem, H.A.; Baker, A.L.

1981-01-01

Near-real-time nuclear materials accounting is being demonstrated in a series of experiments at the Allied-General Nuclear Services Barnwell Nuclear Fuels Plant. Each experiment consists of operating the second and third plutonium cycles continuously for 1 week using uranium solutions. Process data are collected in near-real time by the AGNS computerized nuclear materials control and accounting system, and the data are analyzed for diversion using decision analysis techniques developed and implemented by Los Alamos. Although the measurement system primarily consists of process control measurements that have not been optimized for near-real-time accounting, the results of a series of diversion tests show that diversion and unexpected losses from the process area can be detected

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 ...

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.

The Role of Politics and Governance in Educational Accountability Systems

Science.gov (United States)

Brewer, Dominic J.; Killeen, Kieran M.; Welsh, Richard O.

2013-01-01

This brief utilizes case study methodology to illustrate the role of governance in educational accountability systems. Most research on the effectiveness of such systems has focused on technical components, such as standards-setting, assessments, rewards and sanctions, and data collection and reporting. This brief seeks to demonstrate that this…

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.

77 FR 63804 - Federal Acquisition Regulation; Information Collection; Indirect Cost Rates

Science.gov (United States)

2012-10-17

... cost accounting information normally prepared by organizations under sound management and accounting...; Information Collection; Indirect Cost Rates AGENCY: Department of Defense (DOD), General Services... Paperwork Reduction Act, the Regulatory Secretariat will be submitting to the Office of Management and...

Materials control and accountability at the Idaho Chemical Processing Plant

International Nuclear Information System (INIS)

Denning, G.E.; Britschgi, J.J.; Spraktes, F.W.

1985-01-01

The ICPP high enriched uranium recovery process has historically been operated as a single Material Balance Area (MBA), with input and output measurement capabilities. Safeguards initiated changes in the last five years have resulted in significant materials control and accountability improvements. Those changes include semi-automation of process accountability measurement, data collection and recording; definition of Sub-MBAs; standard plant cleanouts; and, bimonthly inventory estimates. Process monitoring capabilities are also being installed to provide independent operational procedural compliance verification, process anomaly detection, and enhanced materials traceability. Development of a sensitivity analysis approach to defining process measurement requirements is in progress

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...

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...

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.

7 CFR 1205.512 - Collecting handlers and time of collection of $1 per bale assessment.

Science.gov (United States)

2010-01-01

... consumes domestically or exports cotton of that person's own production shall be the collecting handler for... handler first makes any payment or any credit to the producer's account for the cotton. The handler shall... disbursement based on the Form A loan documents. The producer's copy of the Cotton Producer's Note (Form CCC...

Reforming Social Security: A Practical and Workable System of Personal Retirement Accounts

OpenAIRE

Fred T. Goldberg, Jr.; Michael J. Graetz

1999-01-01

This paper details a method for implementing personal retirement accounts (PRAs) as a part of Social Security reform. The approach described here answers the following questions: how funds are collected and credited to each participants' retirement account; how money is invested; and how funds are distributed to retirees. It is designed to accommodate a variety of answers to a wide range of important policy questions; to minimize administrative costs and distribute those costs in a fair and r...

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…

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.

Structure and organization of the cost accounting system at the Research Centre Seibersdorf

International Nuclear Information System (INIS)

Nevyjel, A.; Firmkranz, W.

1979-01-01

The Oesterreichische Studiengesellschaft fuer Atomenergy introduced a cost accounting system for internal project accounting at the Research Centre Seibersdorf as per 1st January 1976. This paper gives a survey of the different types of data collection, data flow and function of the programme system and the possibilities of data evaluation and interpretation and it describes the experiences made with the operation of the system so far. (auth.)

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…

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...

The impact of retirement account distributions on measures of family income.

Science.gov (United States)

Iams, Howard M; Purcell, Patrick J

2013-01-01

In recent decades, employers have increasingly replaced defined benefit (DB) pensions with defined contribution (DC) retirement accounts for their employees. DB plans provide annuities, or lifetime benefits paid at regular intervals. The timing and amounts of DC distributions, however, may vary widely. Most surveys that provide data on the family income of the aged either collect no data on nonannuity retirement account distributions, or exclude such distributions from their summary measures of family income. We use Survey of Income and Program Participation (SIPP) data for 2009 to estimate the impact of including retirement account distributions on total family income calculations. We find that about one-fifth of aged families received distributions from retirement accounts in 2009. Measured mean income for those families would be about 15 percent higher and median income would be 18 percent higher if those distributions were included in the SIPP summary measure of family income.

The will to count. Carbon, calculation conventions and accounting frames

International Nuclear Information System (INIS)

Le Breton, Morgane

2017-01-01

Carbon accounting was created over 20 years ago with the development of carbon accounting tools such as the French Bilan Carbone and the Anglo-Saxon GHG Protocol. For these different tools, the objective is always the same: to have an idea of the amount of greenhouse gases that are emitted by an organization. However, calculation conventions are different and depend on the modelling process that was designed by the tool's creators. The article recounts the history of the construction of the two main tools by explaining who was involved in this process, what debates took place and what changes appeared over time in relation to the identity of the tools. In particular, this article shows that the logic of the French tool is that of engineers, while the logic of the GHG Protocol is that of accountants. As a consequence, the logic of the Bilan Carbone permits actors to envisage collective responsibility for greenhouse gases and, therefore, undertake collective action with providers and customers. On the other hand, the logic of the GHG Protocol places responsibility for greenhouse gases at the level of the individual firm and aims at improving the transparency of companies' information. Finally, the article considers the consequences of the choice of tool by companies which is not a neutral decision and has an influence on the carbon strategy that companies will be likely to undertake

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...

Computer program for the automated attendance accounting system

Science.gov (United States)

Poulson, P.; Rasmusson, C.

1971-01-01

The automated attendance accounting system (AAAS) was developed under the auspices of the Space Technology Applications Program. The task is basically the adaptation of a small digital computer, coupled with specially developed pushbutton terminals located in school classrooms and offices for the purpose of taking daily attendance, maintaining complete attendance records, and producing partial and summary reports. Especially developed for high schools, the system is intended to relieve both teachers and office personnel from the time-consuming and dreary task of recording and analyzing the myriad classroom attendance data collected throughout the semester. In addition, since many school district budgets are related to student attendance, the increase in accounting accuracy is expected to augment district income. A major component of this system is the real-time AAAS software system, which is described.

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.

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

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.

76 FR 58540 - Proposed Information Collection Request of the ETA 581, Contribution Operations Report; Extension...

Science.gov (United States)

2011-09-21

... resources) is minimized, collection instruments are clearly understood, and the impact of collection...), report delinquency, collections (accounts receivable), the audit function, and the detection of employer...

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. 

Accounting principles, revenue recognition, and the profitability of pharmacy benefit managers.

Science.gov (United States)

McLean, Robert A; Garis, Robert I

2005-03-01

To contrast pharmacy benefit management (PBM) companies' measured profitability by using two accounting standards. The first accounting standard is that which, under Generally Accepted Accounting Principles (GAAP), PBMs are currently allowed to employ. The second accounting standard, seemingly more congruent with the PBM business model, treats the PBM as an agent of the plan sponsor. Financial Accounting Standards Board (FASB) Emerging Issues Task Force Issue 99-19, U.S. Securities and Exchange 10-K filings and financial accounting literature. Under GAAP record keeping, the PBM industry profitability appears modest. Using currently applied GAAP, the PBM treats all payment from the plan sponsor as revenue and all payment to the pharmacy as revenue. However, the PBM functions, in practice, as an entity that passes-through money collected from one party (the sponsor) to other parties (dispensing pharmacies). Therefore, it would seem that the nature of PBM cash flows would be more accurately recorded as a pass-through entity. When the PBM is evaluated using an accounting method that recognizes the pass-through nature of its business, the PBM profit margin increases dramatically. Current GAAP standards make traditional financial statement analysis of PBMs unrevealing, and may hide genuinely outstanding financial performance. Investors, regulators, pharmacies, and the FASB all have an interest in moving to clarify this accounting anomaly.

Consistent treatment of one-body dynamics and collective fluctuations

International Nuclear Information System (INIS)

Pfitzner, A.

1986-09-01

We show how the residual coupling deltaV between collective and intrinsic motion induces correlations, which lead to fluctuations of the collective variables and to a redistribution of single-particle occupation numbers rho/sub α/. The evolution of rho/sub α/ and of the collective fluctuations is consistently described by a coupled system of equations, which accounts for the dependence of the transport coefficients on rho/sub α/, and for the dependence of the transition rates in the master equation on the collective variances. (author)

Accounting for measurement error: a critical but often overlooked process.

Science.gov (United States)

Harris, Edward F; Smith, Richard N

2009-12-01

Due to instrument imprecision and human inconsistencies, measurements are not free of error. Technical error of measurement (TEM) is the variability encountered between dimensions when the same specimens are measured at multiple sessions. A goal of a data collection regimen is to minimise TEM. The few studies that actually quantify TEM, regardless of discipline, report that it is substantial and can affect results and inferences. This paper reviews some statistical approaches for identifying and controlling TEM. Statistically, TEM is part of the residual ('unexplained') variance in a statistical test, so accounting for TEM, which requires repeated measurements, enhances the chances of finding a statistically significant difference if one exists. The aim of this paper was to review and discuss common statistical designs relating to types of error and statistical approaches to error accountability. This paper addresses issues of landmark location, validity, technical and systematic error, analysis of variance, scaled measures and correlation coefficients in order to guide the reader towards correct identification of true experimental differences. Researchers commonly infer characteristics about populations from comparatively restricted study samples. Most inferences are statistical and, aside from concerns about adequate accounting for known sources of variation with the research design, an important source of variability is measurement error. Variability in locating landmarks that define variables is obvious in odontometrics, cephalometrics and anthropometry, but the same concerns about measurement accuracy and precision extend to all disciplines. With increasing accessibility to computer-assisted methods of data collection, the ease of incorporating repeated measures into statistical designs has improved. Accounting for this technical source of variation increases the chance of finding biologically true differences when they exist.

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.

Public accountability needs to be enforced -a case study of the governance arrangements and accountability practices in a rural health district in Ghana.

Science.gov (United States)

Van Belle, Sara; Mayhew, Susannah H

2016-10-12

Improving public accountability is currently high on the global agenda. At the same time, the organisation of health services in low- and middle-income countries is taking place in fragmented institutional landscapes. State and non-state actors are involved in increasingly complex governance arrangements. This often leads to coordination problems, confusion of roles and responsibilities and possibly accountability gaps. This study aimed at assessing the governance arrangements and the accountability practices of key health actors at the level of a Ghanaian health district with the aim to understand how far public accountability is achieved. We adopted the case study design as it allows for in-depth analysis of the governance arrangements and accountability relations between actors, their formal policies and actual accountability practices towards the public and towards stakeholders. Data were collected at a rural health district using in-depth interviews, observation and document review. In the analysis, we used a four-step sequence: identification of the key actors and their relationships, description of the multi-level governance arrangements, identification of the actual accountability relations and practices between all actors and finally appraisal of the public accountability practices, which we define as those practices that ensure direct accountability towards the public. In this rural health district with few (international) non-governmental organisations and private sector providers, accountability linkages towards management and partners in health programmes were found to be strong. Direct accountability towards the public, however, was woefully underdeveloped. This study shows that in settings where there is a small number of actors involved in organising health care, and where the state actors are underfunded, the intense interaction can lead to a web of relations that favours collaboration between partners in health service delivery, but fails public

Persona: Network Layer Anonymity and Accountability for Next Generation Internet

Science.gov (United States)

Mallios, Yannis; Modi, Sudeep; Agarwala, Aditya; Johns, Christina

Individual privacy has become a major concern, due to the intrusive nature of the services and websites that collect increasing amounts of private information. One of the notions that can lead towards privacy protection is that of anonymity. Unfortunately, anonymity can also be maliciously exploited by attackers to hide their actions and identity. Thus some sort of accountability is also required. The current Internet has failed to provide both properties, as anonymity techniques are difficult to fully deploy and thus are easily attacked, while the Internet provides limited level of accountability. The Next Generation Internet (NGI) provides us with the opportunity to examine how these conflicting properties could be efficiently applied and thus protect users’ privacy while holding malicious users accountable. In this paper we present the design of a scheme, called Persona that can provide anonymity and accountability in the network layer of NGI. More specifically, our design requirements are to combine these two conflicting desires in a stateless manner within routers. Persona allows users to choose different levels of anonymity, while it allows the discovery of malicious nodes.

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 ...

Why do Accounting Students at Higher Learning Institutions Conduct an Academic Dishonesty?

Directory of Open Access Journals (Sweden)

Mustikarini Arizona

2017-01-01

Full Text Available Academic dishonesty is a serious educational problem. Moreover, the tendency to cheat at workplace appertain with the frequency of cheating in college. This study aims to empirically examine the influence of individual factors and situational factors to the intention of accounting students to conduct an academic dishonesty. This study uses survey as data collection technique by employing a set of a questionnaire. This result of this research finds that attitudes, subjective norms, and perceived behavioural control have positive and significant effects to the intention of the accounting students to commit an academic dishonesty. However, among three situational factors only pressure and definitional ambiguity that have a positive and significant effect to the intention of accounting students.

Environmental reporting and accounting in Australia: Progress, prospects and research priorities

Energy Technology Data Exchange (ETDEWEB)

Dijk, Albert van, E-mail: albert.vandijk@anu.edu.au [Australian National University, Canberra, ACT (Australia); Mount, Richard [Bureau of Meteorology, Hobart, Tasmania (Australia); University of Tasmania, Hobart, Tasmania (Australia); Gibbons, Philip [Australian National University, Canberra, ACT (Australia); Vardon, Michael [Australian Bureau of Statistics, Belconnen, ACT (Australia); Canadell, Pep [CSIRO Marine and Atmospheric Research, Canberra, ACT (Australia)

2014-03-01

Despite strong demand for information to support the sustainable use of Australia's natural resources and conserve environmental values and despite considerable effort and investment, nation-wide environmental data collection and analysis remains a substantially unmet challenge. We review progress in producing national environmental reports and accounts, identify challenges and opportunities, and analyse the potential role of research in addressing these. Australia's low and concentrated population density and the short history since European settlement contribute to the lack of environmental data. There are additional factors: highly diverse data requirements and standards, disagreement on information priorities, poorly measurable management objectives, lack of coordination, over-reliance on researchers and businesses for data collection, lack of business engagement, and short-term, project-based activities. New opportunities have arisen to overcome some of these challenges: enhanced monitoring networks, standardisation, data management and modelling, greater commitment to share and integrate data, community monitoring, increasing acceptance of environmental and sustainability indicators, and progress in environmental accounting practices. Successes in generating climate, water and greenhouse gas information appear to be attributable to an unambiguous data requirement, considerable investment, and legislative instruments that enhance data sharing and create a clearly defined role for operational agencies. Based on the analysis presented, we suggest six priorities for research: (1) common definitions and standards for information that address management objectives, (2) ecological measures that are scalable from local to national level, (3) promotion of long-term data collection and reporting by researchers, (4) efficient satellite and sensor network technologies and data analysis methods, (5) environmental modelling approaches that can reconcile multiple

Environmental reporting and accounting in Australia: Progress, prospects and research priorities

International Nuclear Information System (INIS)

Dijk, Albert van; Mount, Richard; Gibbons, Philip; Vardon, Michael; Canadell, Pep

2014-01-01

Despite strong demand for information to support the sustainable use of Australia's natural resources and conserve environmental values and despite considerable effort and investment, nation-wide environmental data collection and analysis remains a substantially unmet challenge. We review progress in producing national environmental reports and accounts, identify challenges and opportunities, and analyse the potential role of research in addressing these. Australia's low and concentrated population density and the short history since European settlement contribute to the lack of environmental data. There are additional factors: highly diverse data requirements and standards, disagreement on information priorities, poorly measurable management objectives, lack of coordination, over-reliance on researchers and businesses for data collection, lack of business engagement, and short-term, project-based activities. New opportunities have arisen to overcome some of these challenges: enhanced monitoring networks, standardisation, data management and modelling, greater commitment to share and integrate data, community monitoring, increasing acceptance of environmental and sustainability indicators, and progress in environmental accounting practices. Successes in generating climate, water and greenhouse gas information appear to be attributable to an unambiguous data requirement, considerable investment, and legislative instruments that enhance data sharing and create a clearly defined role for operational agencies. Based on the analysis presented, we suggest six priorities for research: (1) common definitions and standards for information that address management objectives, (2) ecological measures that are scalable from local to national level, (3) promotion of long-term data collection and reporting by researchers, (4) efficient satellite and sensor network technologies and data analysis methods, (5) environmental modelling approaches that can reconcile multiple data

A Grid storage accounting system based on DGAS and HLRmon

International Nuclear Information System (INIS)

Cristofori, A; Fattibene, E; Veronesi, P; Gaido, L; Guarise, A

2012-01-01

Accounting in a production-level Grid infrastructure is of paramount importance in order to measure the utilization of the available resources. While several CPU accounting systems are deployed within the European Grid Infrastructure (EGI), storage accounting systems, stable enough to be adopted in a production environment are not yet available. As a consequence, there is a growing interest in storage accounting and work on this is being carried out in the Open Grid Forum (OGF) where a Usage Record (UR) definition suitable for storage resources has been proposed for standardization. In this paper we present a storage accounting system which is composed of three parts: a sensor layer, a data repository with a transport layer (Distributed Grid Accounting System - DGAS) and a web portal providing graphical and tabular reports (HLRmon). The sensor layer is responsible for the creation of URs according to the schema (described in this paper) that is currently being discussed within OGF. DGAS is one of the CPU accounting systems used within EGI, in particular by the Italian Grid Infrastructure (IGI) and some other National Grid Initiatives (NGIs) and projects. DGAS architecture is evolving in order to collect Usage Records for different types of resources. This improvement allows DGAS to be used as a ‘general’ data repository and transport layer. HLRmon is the web portal acting as an interface to DGAS. It has been improved to retrieve storage accounting data from the DGAS repository and create reports in an easy way. This is very useful not only for the Grid users and administrators but also for the stakeholders.

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.

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.

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.)

76 FR 30433 - Proposed Collection; Comment Request for Regulation Project

Science.gov (United States)

2011-05-25

... certain method of accounting, are affected. Current Actions: There is no change to this existing... OMB control number. Books or records relating to a collection of information must be retained as long...) Whether the collection of information is necessary for the proper performance of the functions of the...

Combating QR-Code-Based Compromised Accounts in Mobile Social Networks.

Science.gov (United States)

Guo, Dong; Cao, Jian; Wang, Xiaoqi; Fu, Qiang; Li, Qiang

2016-09-20

Cyber Physical Social Sensing makes mobile social networks (MSNs) popular with users. However, such attacks are rampant as malicious URLs are spread covertly through quick response (QR) codes to control compromised accounts in MSNs to propagate malicious messages. Currently, there are generally two types of methods to identify compromised accounts in MSNs: one type is to analyze the potential threats on wireless access points and the potential threats on handheld devices' operation systems so as to stop compromised accounts from spreading malicious messages; the other type is to apply the method of detecting compromised accounts in online social networks to MSNs. The above types of methods above focus neither on the problems of MSNs themselves nor on the interaction of sensors' messages, which leads to the restrictiveness of platforms and the simplification of methods. In order to stop the spreading of compromised accounts in MSNs effectively, the attacks have to be traced to their sources first. Through sensors, users exchange information in MSNs and acquire information by scanning QR codes. Therefore, analyzing the traces of sensor-related information helps to identify the compromised accounts in MSNs. This paper analyzes the diversity of information sending modes of compromised accounts and normal accounts, analyzes the regularity of GPS (Global Positioning System)-based location information, and introduces the concepts of entropy and conditional entropy so as to construct an entropy-based model based on machine learning strategies. To achieve the goal, about 500,000 accounts of Sina Weibo and about 100 million corresponding messages are collected. Through the validation, the accuracy rate of the model is proved to be as high as 87.6%, and the false positive rate is only 3.7%. Meanwhile, the comparative experiments of the feature sets prove that sensor-based location information can be applied to detect the compromised accounts in MSNs.

Combating QR-Code-Based Compromised Accounts in Mobile Social Networks

Directory of Open Access Journals (Sweden)

Dong Guo

2016-09-01

Full Text Available Cyber Physical Social Sensing makes mobile social networks (MSNs popular with users. However, such attacks are rampant as malicious URLs are spread covertly through quick response (QR codes to control compromised accounts in MSNs to propagate malicious messages. Currently, there are generally two types of methods to identify compromised accounts in MSNs: one type is to analyze the potential threats on wireless access points and the potential threats on handheld devices’ operation systems so as to stop compromised accounts from spreading malicious messages; the other type is to apply the method of detecting compromised accounts in online social networks to MSNs. The above types of methods above focus neither on the problems of MSNs themselves nor on the interaction of sensors’ messages, which leads to the restrictiveness of platforms and the simplification of methods. In order to stop the spreading of compromised accounts in MSNs effectively, the attacks have to be traced to their sources first. Through sensors, users exchange information in MSNs and acquire information by scanning QR codes. Therefore, analyzing the traces of sensor-related information helps to identify the compromised accounts in MSNs. This paper analyzes the diversity of information sending modes of compromised accounts and normal accounts, analyzes the regularity of GPS (Global Positioning System-based location information, and introduces the concepts of entropy and conditional entropy so as to construct an entropy-based model based on machine learning strategies. To achieve the goal, about 500,000 accounts of Sina Weibo and about 100 million corresponding messages are collected. Through the validation, the accuracy rate of the model is proved to be as high as 87.6%, and the false positive rate is only 3.7%. Meanwhile, the comparative experiments of the feature sets prove that sensor-based location information can be applied to detect the compromised accounts in MSNs.

Sex Estimation From Modern American Humeri and Femora, Accounting for Sample Variance Structure

DEFF Research Database (Denmark)

Boldsen, J. L.; Milner, G. R.; Boldsen, S. K.

2015-01-01

several decades. Results: For measurements individually and collectively, the probabilities of being one sex or the other were generated for samples with an equal distribution of males and females, taking into account the variance structure of the original measurements. The combination providing the best......Objectives: A new procedure for skeletal sex estimation based on humeral and femoral dimensions is presented, based on skeletons from the United States. The approach specifically addresses the problem that arises from a lack of variance homogeneity between the sexes, taking into account prior...... information about the sample's sex ratio, if known. Material and methods: Three measurements useful for estimating the sex of adult skeletons, the humeral and femoral head diameters and the humeral epicondylar breadth, were collected from 258 Americans born between 1893 and 1980 who died within the past...

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.

Tropical Plant Collections

DEFF Research Database (Denmark)

Friis, Ib; Balslev, Henrik

that involved Germany, Britain and France, until independence, which was brightened by exemplary collaboration. Muasya focussed on South Africa, which is the most developed country in sub-Saharan Africa with a well-functioning network of herbaria that covers widely different biota. Sanjappa outlined the history...... crisis. Friis gave a broad overview of the history of herbaria and botanical gardens and the changing conceptual frameworks behind their existence. Baldini talked about early Italian botanical collectors and the fate of their collections. Baas accounted for the Golden Age of Dutch botany during pre......-colonial and early colonial periods. With the presentation by Cribb on the botany of the British Empire we were fully into the colonial period, focussing on the Royal Botanic Gardens at Kew. The situation in North America was treated by Funk, who illustrated the development of collections of tropical plants...

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...

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…

78 FR 79028 - Proposed Collection; Comment Request

Science.gov (United States)

2013-12-27

... the account of any customer under certain circumstances. In addition, the information required by Rule..., including through the use of automated collection techniques or other forms of information technology..., Copies Available From: Securities and Exchange Commission, Office of Investor Education and Advocacy...

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

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".

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…

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

Financial Learning: Is It The Effective Way to Improve Financial Literacy among Accounting Students?

Directory of Open Access Journals (Sweden)

Herawati Nyoman Trisna

2018-01-01

Full Text Available The aims of this study are to determine: the difference of financial literacy level between students who have had experience in financial learning and who have not had experience in financial learning. The data for this study was collected through financial literacy test and questionnaire which was distributed through randomized sampling method. A total of 173 completed and usable questionnaire have been collected. The result shows that the level of financial literacy among accounting students comes under below optimal standard category. Students who have had financial learning experience have a higher level of financial literacy than students who have not. This study provides means to improve financial learning for accounting students in preparation for creating a prosperous future.

Empirical questions for collective-behaviour modelling

Indian Academy of Sciences (India)

2015-02-04

Feb 4, 2015 ... The collective behaviour of groups of social animals has been an active topic of study across many disciplines, and has a long history of modelling. Classical models have been successful in capturing the large-scale patterns formed by animal aggregations, but fare less well in accounting for details, ...

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...

Environmental Awareness and The Role of Public Accounting Professional Bodies in Indonesia: A Brief Reflection

Directory of Open Access Journals (Sweden)

Ria Sandra Alimbudiono

2014-03-01

Full Text Available This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was  applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a variety of perspectives on knowledge of environment, interest in environmental accounting and moral responsibility on environmental damage. This variation shows different levels of awareness and it is mainly caused by the lack of law enforcement and no mandatory standards on environmental issues. This condition will threat legitimacy of accounting profession and finally, be able to endangered professional accounting sustainability. Limitations are about the scope and sample,which provide insights of the boards of public accountant professional bodies on environmental accounting issues. Future studies should be done on other accounting fields such as environmental audit, environmental accounting and reporting and environmental costing.

77 FR 35661 - Proposed Collection; Comment Request

Science.gov (United States)

2012-06-14

... annual financial statement certified by an independent Certified Public Accountant. No specific form is... extension of a public information collection and seeks public comment on the provisions thereof. Comments... policy for comments and other submissions from members of the public is to make these submissions...

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...

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.

41 CFR 102-33.195 - Do we need an automated system to account for aircraft costs?

Science.gov (United States)

2010-07-01

... for the Cost of Government Aircraft § 102-33.195 Do we need an automated system to account for... automated system to account for aircraft costs by collecting the cost data elements required by the Federal... through FAIRS, but are not required to have an automated system (see §§ 102-33.435 and 102-33.440 for the...

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.…

Effect of Pauli principle accounting an the two-phonon states of spherical nuclej

International Nuclear Information System (INIS)

Solov'ev, V.G.; Stoyanov, Ch.; Nikolaeva, R.

1983-01-01

The effect of account for the Pauli principle in two-phonon components of the wave functions on low-lying collective states of even-even spherical nuclei is investigated. The calculations are performed for sup(114, 116)Sn and sup(142, 144, 146, 148)Sm. The account of the Pauli principle is shown to exert a weak effect on the states with large one-phonon or two-phonon components. It is concluded that in some spherical nuclei sufficiently pure two-phonon states may exist

77 FR 71204 - Agency Information Collection Activities: Proposed Request and Comment Request

Science.gov (United States)

2012-11-29

... written report accounting for the use of money paid to Social Security beneficiaries or SSI recipients... SOCIAL SECURITY ADMINISTRATION Agency Information Collection Activities: Proposed Request and Comment Request The Social Security Administration (SSA) publishes a list of information collection...

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.

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.

Multi-objective decision-making framework for effective waste collection in smart cities

CSIR Research Space (South Africa)

Manqele, Lindelweyizizwe

2017-10-01

Full Text Available T-enabled objects. This implies taking into account multi-objective goals in the collection process while dealing with complexities such as data loss during IoT based data collection. Understanding current decision-making algorithms highlights the deeper insight...

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 ...

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...

Environmental reporting and accounting in Australia: progress, prospects and research priorities.

Science.gov (United States)

van Dijk, Albert; Mount, Richard; Gibbons, Philip; Vardon, Michael; Canadell, Pep

2014-03-01

Despite strong demand for information to support the sustainable use of Australia's natural resources and conserve environmental values and despite considerable effort and investment, nation-wide environmental data collection and analysis remains a substantially unmet challenge. We review progress in producing national environmental reports and accounts, identify challenges and opportunities, and analyse the potential role of research in addressing these. Australia's low and concentrated population density and the short history since European settlement contribute to the lack of environmental data. There are additional factors: highly diverse data requirements and standards, disagreement on information priorities, poorly measurable management objectives, lack of coordination, over-reliance on researchers and businesses for data collection, lack of business engagement, and short-term, project-based activities. New opportunities have arisen to overcome some of these challenges: enhanced monitoring networks, standardisation, data management and modelling, greater commitment to share and integrate data, community monitoring, increasing acceptance of environmental and sustainability indicators, and progress in environmental accounting practices. Successes in generating climate, water and greenhouse gas information appear to be attributable to an unambiguous data requirement, considerable investment, and legislative instruments that enhance data sharing and create a clearly defined role for operational agencies. Based on the analysis presented, we suggest six priorities for research: (1) common definitions and standards for information that address management objectives, (2) ecological measures that are scalable from local to national level, (3) promotion of long-term data collection and reporting by researchers, (4) efficient satellite and sensor network technologies and data analysis methods, (5) environmental modelling approaches that can reconcile multiple data

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.

Atmospheric Research in Ny-Aalesund. Proceedings from the Third NySMAC meeting. NILU, Kjeller, Norway, 9.-11. April 1997

Energy Technology Data Exchange (ETDEWEB)

Floeisand, Inga; Gernandt, Hartwig; Larsen, Elisabeth Stoltz; Stordal, Frode; Wada, Makoto

1997-07-01

Leading abstract. The Ny-Aalesund Seminar Series was conceived by NySMAC (Ny-Aalesund Science Managers Committee) as a means of bringing together research scientists involved in programmes running at Ny-Aalesund or having an interest in that area. The first Seminar was held in Potsdam in Germany in May 1995, and included talks which covered all current research disciplines; physical, atmospheric, earth and biological sciences. The Second Seminar was devoted to biological science and particularly to ecology. It was held in Cambridge in UK in February 1996. The subject of this Third Seminar, held in Kjeller in Norway in April 1997, is atmospheric research in Ny-Aalesund. Since the early 1980s a wide range of projects have been carried out on Svalbard and particularly at Ny-Aalesund. Prominent in this research have been several international research programmes with emphasis on topics of e.g. Arctic (Arctic Monitoring and Assessment Programme, AMAP), European (European Monitoring and Evaluation Programme, EMEP) or global (International Geosphere-Biosphere Programme, IGBP; World Climate Research Programme, WCRP) scales. Atmospheric observations have been carried out in Ny-Aalesund in Svalbard for several years. From the early 1980s, the long range transport of sulphur dioxide and sulphate aerosols leading to Arctic Haze, has been studied. As a consequence, EMEP included Ny-Aalesund in their network. In the following years the transport of ozone and chemical precursors were observed, and recently the naturally occurring phenomenon of rapid surface ozone loss has been given particular attention. From the late 1980s observations of the stratospheric ozone layer and related chemical species were undertaken, and the efforts have increased considerably since. Ny-Aalesund is now one of the primary Arctic sites of the NDSC (Network for Detection of Stratospheric Change) network. Important efforts have been undertaken to participate in the European campaigns as the European

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.

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 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.

Collection for Refugee and Migration Crisis

CERN Multimedia

Rolf Heuer, Director-General,

2015-01-01

Dear Colleagues, In response to the current refugee and migration crisis, we are starting a collection today and we are calling on your generosity. The funds will be forwarded to the International Federation of Red Cross and Red Crescent Societies to respond to the humanitarian needs of the refugees and migrants, providing immediate and longer-term relief, including emergency medical care and basic health services, psychological support, temporary shelter, distribution of food & water and other urgently needed items. We hope that your contributions to the above-mentioned appeal will not prevent you from sparing a thought for them and doing whatever you can to help them. Bank account details for donations: Bank account holder: Association du personnel CERN - 1211 GENEVE 23 Account number: 279-HU106832.1 IBAN: CH85 0027 9279 HU10 6832 1 BIC:  UBSWCHZH80A Please mention: Refugee and Migration Crisis

76 FR 2152 - Proposed Collection; Comment Request

Science.gov (United States)

2011-01-12

... multiplied by 2.93 to account for bonuses, firm size, employee benefits, and overhead. Based on conversations... of automated collection techniques or other forms of information technology. Consideration will be..., c/o Remi Pavlik-Simon, 6432 General Green Way, Alexandria, Virginia 22312 or send an e-mail to: PRA...

Collection, evaluation and classification of Iranian confectionary ...

African Journals Online (AJOL)

Characterization of confectionary sunflower germplasm resources is critical to their efficient collection and management as well as for breeding programs. Thirty six (36) ... Principal component analysis resulted in the first four components with Eigen value greater than one accounting for 78% of the total variation. The results ...

77 FR 36587 - Proposed Collection; Comment Request

Science.gov (United States)

2012-06-19

... securities from taking into account broker-dealers' promotional or sales efforts when making those decisions... information summarized below. The Commission plans to submit this existing collection of information to the... adequate information to evaluate and approve a rule 12b-1 plan and, thus, are necessary for investor...

Measurement control program for nuclear material accounting

International Nuclear Information System (INIS)

Brouns, R.J.; Roberts, F.P.; Merrill, J.A.; Brown, W.B.

1980-06-01

A measurement control program for nuclear material accounting monitors and controls the quality of the measurments of special nuclear material that are involved in material balances. The quality is monitored by collecting data from which the current precision and accuracy of measurements can be evaluated. The quality is controlled by evaluations, reviews, and other administrative measures for control of selection or design of facilities, equipment and measurement methods and the training and qualification of personnel who perform SNM measurements. This report describes the most important elements of a program by which management can monitor and control measurement quality

The use of environmental accounting to determine energy saving in Mpumalanga Hotels, South Africa

CSIR Research Space (South Africa)

Machete, Fannie

2016-12-01

Full Text Available This paper presents an energy characterisation framework that is based on environmental and carbon management accounting principles and practices that promotes green growth in societies. Primary data was collected through survey questionnaires...

Evaluation of a Disposable-Diaper Collection Trial in Korea through Comparison with an Absorbent-Hygiene-Product Collection Trial in Scotland

Directory of Open Access Journals (Sweden)

Kyung-Shin Kim

2018-03-01

Full Text Available This study was designed to analyze the feasibility of economic aspects assuming that the policy of diaper recycling is necessary. With respect to economic feasibility, the collection and transportation of the diaper waste, which accounts for much of the cost, need to be optimized. Starting with the results of a collection trial in Scotland (2012, the method used in a collection trial in Korea (2014 was analyzed to identify problems incurring additional costs. This paper targeted daycare centers in Nowon-Gu, Seoul—because of the quantity of waste diapers they produce and the efficiency of collection—to identify the problems and to predict the cost of collection. This study evaluated multiple scenarios in light of their collection costs, discovering factors that could improve the system and reduce the cost and created the most economically feasible and optimized collection model. This paper will serve as empirical evidence proving the economics of diaper collection when the regulation is revised or amended in the future.

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)

77 FR 10750 - Proposed Data Collections Submitted for Public Comment and Recommendations

Science.gov (United States)

2012-02-23

... account for reading and understanding the consent form and specimen collection instructions and mailing... through the use of automated collection techniques or other forms of information technology. Written... interviewed using a computer- assisted telephone interview. The interview takes approximately one hour to...

Cost and Management Accounting Practices: A Survey of Manufacturing Companies

Directory of Open Access Journals (Sweden)

Ali UYAR

2010-11-01

Full Text Available The purpose of this study is to explore cost and management accounting practices utilized by manufacturing companies operating in Istanbul, Turkey. The sample of the study consists of 61 companies, containing both small and medium-sized enterprises, and large companies. The data collection methodology of the study is questionnaire survey. The content of the questionnaire survey is based on several previous studies. The major findings of the study are as follows: the most widely used product costing method is job costing; the complexity in production poses as the highest ranking difficulty in product costing; the most widely used three overhead allocation bases are prime costs, units produced, and direct labor cost; pricing decisions is the most important area where costing information is used; overall mean of the ratio of overhead to total cost is 34.48 percent for all industries; and the most important three management accounting practices are budgeting, planning and control, and cost-volume-profit analysis. Furthermore, decreasing profitability, increasing costs and competition, and economic crises are the factors, which increase the perceived importance of cost accounting. The findings indicate that companies perceive traditional management accounting tools still important. However, new management accounting practices such as strategic planning, and transfer pricing are perceived less important than traditional ones. Therefore, companies need to improve themselves in this aspect.

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...

Nonlinear effects in collective absorption

International Nuclear Information System (INIS)

Uenoyama, Takeshi; Mima, Kunioki; Watanabe, Tsuguhiro.

1981-01-01

The collective absorption of high intensity laser radiation is analyzed numerically. Density profile modification due to the ponderomotive force associating laser radiation and the excited electron plasma waves is self-consistently taken into account, and the intensity dependences of the absorption efficiency are obtained. In the high intensity regime, the absorption efficiency is found to be strongly enhanced in the plasma without flow, but reduced with supersonic flow. (author)

The Effectiveness of Problem Based Learning (PBL on Intermediate Financial Accounting Subject

Directory of Open Access Journals (Sweden)

Nunuk Suryanti

2016-12-01

Full Text Available This research aims to know the effectiveness of Problem Based Learning (PBL Model comparing to Drill Model on Intermediate Financial Accounting subject. The research was a quasi-experimental research. Population was four classes of Accounting Education students in the year of 2014/2015 at Faculty of Educational Science and Teaching of Riau Islamic University (UIR. Sample was taken by using purposive sampling. Then, it used Problem Based Learning (PBL at experimental class and Drill Model at controlled class. Data was collected by using interview, observation, and tests (pre-test and post-test. Moreover, data were analyzed by using independent sample test. Findings show that there is no any difference of learning outcomes between students who taught by Problem Based Learning (PBL Model and Drill Model on Intermediate Financial Accounting.

Negotiating the terrain of high-stakes accountability in science teaching

Science.gov (United States)

Aronson, Isaak

Teachers interact with their students on behalf of the entire educational system. The aim of this study is to explore how biology teachers understand and construct their practice in a high-stakes accountability environment that is likely to be riddled with tensions. By critically questioning the technical paradigms of accountability this study challenges the fundamental assumptions of accountability. Such a critical approach may help teachers develop empowerment strategies that can free them from the de-skilling effects of the educational accountability system. This interpretive case study of a high-school in Maryland is grounded in three streams of research literature: quality science instruction based on scientific inquiry, the effects of educational accountability on the curriculum, and the influence of policy on classroom practice with a specific focus on how teachers balance competing tensions. This study theoretically occurs at the intersection of educational accountability and pedagogy. In terms of data collection, I conduct two interviews with all six biology teachers in the school. I observe each teacher for at least fifteen class periods. I review high-stakes accountability policy documents from the federal, state, and district levels of the education system. Three themes emerge from the research. The first theme, "re-defining science teaching," captures how deeply accountability structures have penetrated the science curriculum. The second theme, "the pressure mounts," explores how high-stakes accountability in science has increased the stress placed on teachers. The third theme, "teaching-in-between," explores how teachers compromise between accountability mandates and their own understandings of quality teaching. Together, the three themes shed light on the current high-stakes climate in which teachers currently work. This study's findings inform the myriad paradoxes at all levels of the educational system. As Congress and advocacy groups battle over

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...

The influence of temporary differences between accounting and tax revenues, proprietary costs and liquidity on profit growth

Directory of Open Access Journals (Sweden)

NURAMALIA HASANAH

2017-07-01

Full Text Available This study aimed to examine the influence of temporary differences between accounting profit and tax, proprietary costs, and Liquidity toward earnings growth of the companies listed in Indonesia Stock Exchange (IDX 2011-2012. The factors examined in this study are temporary differences between accounting profit and tax, proprietary costs, and liquidity as an independent variable, while earnings growth has the dependent variable. This study used a descriptive quantitative method using secondary data and the number of samples collected was thirty- eight (38 that have met the criteria the researchers used purposive sampling. From the data that has been collected and then processed and analyzed using multiple regression analysis with a significance level of 0.05. This research proves temporary differences between accounting profit and tax has no significant influence on earnings growth, proprietary cost has no significant influence on earnings growth, and liquidity has negatively significant influence earnings growth. Temporary differences between accounting profit and tax, proprietary costs, and liquidity together or simultaneously significant influence toward the earnings growth.

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.

Improving statistical accounting as an element of quality management development in healthcare

Directory of Open Access Journals (Sweden)

Gulnara R. Khamidullina

2014-01-01

Full Text Available Objective to offer a solution to the problem of statistical accounting in health care on the basis of stationary medical institutions which will serve as the basis for solving many of the challenges facing the management of health institutions. Method systematic logical analysis was used. Scientific novelty solution to the issues of collecting recording and using statistical indicators necessary for the medical institution functioning is proposed. The possibility is proved of using this approach for solving problems of healthcare management. Practical value the use of research results for the processing of statistical information will reduce the risk of losing information. It will allow health care managers to use both statistical information and data on availability and consumption of materials thus ensuring the timeliness and correctness of managerial decisions. Results the problem of collecting processing and recording statistical information in a stationary medical institution is discussed. On the basis of the conducted research a solution is proposed to the problem of errors in the collecting processing transferring and keeping statistical information in health care. The necessity of these implementations is proved. The economic efficiency is proved which is associated with the timely managerial decisions on the basis of the offered variant of statistical accounting.

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…

Modeling Charge Collection in Detector Arrays

Science.gov (United States)

Hardage, Donna (Technical Monitor); Pickel, J. C.

2003-01-01

A detector array charge collection model has been developed for use as an engineering tool to aid in the design of optical sensor missions for operation in the space radiation environment. This model is an enhancement of the prototype array charge collection model that was developed for the Next Generation Space Telescope (NGST) program. The primary enhancements were accounting for drift-assisted diffusion by Monte Carlo modeling techniques and implementing the modeling approaches in a windows-based code. The modeling is concerned with integrated charge collection within discrete pixels in the focal plane array (FPA), with high fidelity spatial resolution. It is applicable to all detector geometries including monolithc charge coupled devices (CCDs), Active Pixel Sensors (APS) and hybrid FPA geometries based on a detector array bump-bonded to a readout integrated circuit (ROIC).

77 FR 14571 - Proposed Collection; Comment Request

Science.gov (United States)

2012-03-12

... for an 1800-hour work year and multiplied by 2.93 to account for bonuses, firm size, employee benefits... collection techniques or other forms of information technology. Consideration will be given to comments and...-Simon, 6432 General Green Way, Alexandria, VA 22312; or send an email to: [email protected] . Dated...

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...

Accounting organizing development tendencies

Directory of Open Access Journals (Sweden)

G.I. Lyakhovich

2017-12-01

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

Musical Identities in Transition: Solo-Piano Students' Accounts of Entering the Academy

Science.gov (United States)

Juuti, Sini; Littleton, Karen

2010-01-01

The purpose of this study was to explore the identity work of adult instrumental students negotiating their entry to a prestigious music academy and the professional field of music. Ten classical solo-piano students' accounts of their musical histories and experiences were collected through research interviews. The thematic analyses presented…

Accountability Policy Outcomes Related to No Child Left Behind and Educational Equity for Big5 City Schools in New York State

Science.gov (United States)

Shin, Hyejin

2016-01-01

The purpose of this study was to explore the association of NCLB/accountability with educational output and input for New York State, collectively. Focusing on ELA and Math achievement in 4th and 8th grades, this study demonstrated the association of accountability outcomes in three ways: "accountability design, school proficiency level, and…

The benefit of accounting for DQE variations in simulated dose reduction of digital radiographic systems

International Nuclear Information System (INIS)

Svalkvist, A.; Baath, M.

2010-01-01

Adding noise to clinical radiographs to simulate dose reduction can be used to investigate the relationship between dose level and clinical image quality without exposing patients to additional radiation. The purpose of the present paper was to examine the benefits of using a method that accounts for detective quantum efficiency (DQE) variations that may occur in different dose ranges in the simulated dose reduction process. A method initially intended for simulated dose reduction in tomo-synthesis was applied to extremely low-dose posterio-anterior radiographs of an anthropomorphic chest phantom, selected from a group of projection images included in a tomo-synthesis examination and compared with a previous method that do not account for DQE variations. A comparison of images simulated to be collected at a lower dose level (73% of the original dose level) and images actually collected at this lower dose level revealed that the error in the integrated normalised noise power spectrum was smaller than 4% for the method that accounts for DQE variations in the simulated dose reduction, whereas the error was larger than 20% for the previous method. This indicates that an increased validity in dose reduction simulation of digital radiographic systems is obtained with a method accounting for DQE variations. (authors)

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...

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…

ERP System Evaluation on SOFI XP Based Accounting Module in Software House Industry

Directory of Open Access Journals (Sweden)

Shinta Mardallena

2015-09-01

Full Text Available Accounting module is an important module for a company business process. The roles are in the form of parameter calculation of profits, losses and financial performance based on transaction, which basically is a real-time reporting system. The amount of company needs on accounting indicates that the accounting is one of the resources which support the establishment of a company. Thus, the company constantly improves the accounting performance, especially in handling of receivables, debts, and cash transactions. Evaluations which were performed at SOFI XP-based ERP system aims to provide a solution to a problem that was discovered during the analysis of the system needs. This evaluation was done in two stages: by collecting data and analyzing the system that running in the company. By doing this evaluation, the documentation of system performance and the solution for problems that were found in the company can be generated.

Influence of collective excitations on pre-equilibrium and equilibrium processes

International Nuclear Information System (INIS)

Ignatyuk, A.V.; Lunev, V.P.

1990-01-01

The influence of the collective states excitations on equilibrium and preequilibrium processes in reaction is discussed. It is shown that for a consistent description of the contribution of preequilibrium and equilibrium compound processes collective states should be taken into account in the level density calculations. The microscopic and phenomenological approaches for the level density calculations are discussed. 13 refs.; 8 figs

76 FR 52676 - Notice of Proposed Information Collection: Comment Request; Multifamily Financial Management...

Science.gov (United States)

2011-08-23

... housing program participants to submit financial data electronically, using generally accepted accounting principles, in a prescribed format. HUD collects the financial information from participants to evaluate the... Information Collection: Comment Request; Multifamily Financial Management Template AGENCY: Office of the...

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...

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...

Portrayal of the human resource crisis and accountability in healthcare: a qualitative analysis of ugandan newspapers.

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Silvia Wojczewski

Full Text Available Uganda is one of the 57 countries with a critical shortage of health workers. The aim of this study was to determine how the human resources and health service crisis was covered in Ugandan newspapers and, in particular, how the newspapers attributed accountability for problems in the health services.We collected all articles related to health workers and health services for the calendar year 2012 in the two largest national newspapers in Uganda (collection on daily basis and in one local newspaper (collection on weekly basis. These articles were analysed qualitatively regarding the main themes covered and attribution of accountability.The two more urban national newspapers published 229 articles on human resources and health services in Uganda (on average over two articles per week, whereas the local more rural newspaper published only a single article on this issue in the 12 month period. The majority of articles described problems in the health service without discussing accountability. The question of accountability is raised in only 46% of articles (106 articles. The responsibility of the government was discussed in 50 articles (21%, and negligence, corruption and misbehaviour by individual health workers was reported in 56 articles (25%. In the articles about corruption (n=35, 60% (21 articles mention corruption by health workers and 40% (14 articles mention corruption by government officials. Six articles defended the situation of health workers in Uganda.The coverage of accountability in the Ugandan newspapers surveyed is insufficient to generate informed debate on what political actions need to be taken to improve the crisis in health care and services. There exists not only an "inverse care law" but also an "inverse information law": those sections of society with the greatest health needs and problems in accessing quality health care receive the least information about health services.

Portrayal of the human resource crisis and accountability in healthcare: a qualitative analysis of ugandan newspapers.

Science.gov (United States)

Wojczewski, Silvia; Willcox, Merlin; Mubangizi, Vincent; Hoffmann, Kathryn; Peersman, Wim; Niederkrotenthaler, Thomas; Natukunda, Silvia; Maling, Samuel; Maier, Manfred; Mant, David; Kutalek, Ruth

2015-01-01

Uganda is one of the 57 countries with a critical shortage of health workers. The aim of this study was to determine how the human resources and health service crisis was covered in Ugandan newspapers and, in particular, how the newspapers attributed accountability for problems in the health services. We collected all articles related to health workers and health services for the calendar year 2012 in the two largest national newspapers in Uganda (collection on daily basis) and in one local newspaper (collection on weekly basis). These articles were analysed qualitatively regarding the main themes covered and attribution of accountability. The two more urban national newspapers published 229 articles on human resources and health services in Uganda (on average over two articles per week), whereas the local more rural newspaper published only a single article on this issue in the 12 month period. The majority of articles described problems in the health service without discussing accountability. The question of accountability is raised in only 46% of articles (106 articles). The responsibility of the government was discussed in 50 articles (21%), and negligence, corruption and misbehaviour by individual health workers was reported in 56 articles (25%). In the articles about corruption (n=35), 60% (21 articles) mention corruption by health workers and 40% (14 articles) mention corruption by government officials. Six articles defended the situation of health workers in Uganda. The coverage of accountability in the Ugandan newspapers surveyed is insufficient to generate informed debate on what political actions need to be taken to improve the crisis in health care and services. There exists not only an "inverse care law" but also an "inverse information law": those sections of society with the greatest health needs and problems in accessing quality health care receive the least information about health services.

Portrayal of the Human Resource Crisis and Accountability in Healthcare: A Qualitative Analysis of Ugandan Newspapers

Science.gov (United States)

Wojczewski, Silvia; Willcox, Merlin; Mubangizi, Vincent; Hoffmann, Kathryn; Peersman, Wim; Niederkrotenthaler, Thomas; Natukunda, Silvia; Maling, Samuel; Maier, Manfred; Mant, David; Kutalek, Ruth

2015-01-01

Background Uganda is one of the 57 countries with a critical shortage of health workers. The aim of this study was to determine how the human resources and health service crisis was covered in Ugandan newspapers and, in particular, how the newspapers attributed accountability for problems in the health services. Methods We collected all articles related to health workers and health services for the calendar year 2012 in the two largest national newspapers in Uganda (collection on daily basis) and in one local newspaper (collection on weekly basis). These articles were analysed qualitatively regarding the main themes covered and attribution of accountability. Results The two more urban national newspapers published 229 articles on human resources and health services in Uganda (on average over two articles per week), whereas the local more rural newspaper published only a single article on this issue in the 12 month period. The majority of articles described problems in the health service without discussing accountability. The question of accountability is raised in only 46% of articles (106 articles). The responsibility of the government was discussed in 50 articles (21%), and negligence, corruption and misbehaviour by individual health workers was reported in 56 articles (25%). In the articles about corruption (n=35), 60% (21 articles) mention corruption by health workers and 40% (14 articles) mention corruption by government officials. Six articles defended the situation of health workers in Uganda. Conclusions The coverage of accountability in the Ugandan newspapers surveyed is insufficient to generate informed debate on what political actions need to be taken to improve the crisis in health care and services. There exists not only an “inverse care law” but also an “inverse information law”: those sections of society with the greatest health needs and problems in accessing quality health care receive the least information about health services. PMID

Economic Valuation Methods: The Perception of the Accountants of the Hydroeletric Power Sector in Brazil

OpenAIRE

Aracéli Cristina de S. Ferreira; Hélio Arthur Irigaray

2015-01-01

The aim of the present study was to verify how accountants perceive the electric power companies in Brazil, regarding the use of economic valuation methods for measuring environmental impacts on hydroelectric power generation. These methods would be used in the internalisation of impacts in compliance with accounting theory criteria of recognition, measurement and disclosure of relevant economic activities. This is an exploratory study based on the conclusion regarding the collected data from...

Brazilian professionals’ perception in relation to the accounting convergence process to IFRS

Directory of Open Access Journals (Sweden)

Marta Cristina Pelucio Grecco

2013-12-01

Full Text Available The objective of this paper was identifying the main difficulties faced by the accounting and financial professionals of entities located in Brazil in the implementation of the new Brazilian accounting practices. This work is characterized regarding its nature as descriptive and exploratory, concerning the applied method, quantitative, making use of Kruskal-Wallis test and qualitative by means of content analysis. The population was composed of entities located in Brazil with foreign trade activities, import or export. The sample, by convenience, was composed of entities located in the metropolitan São Paulo whose business involved import in the year of 2009. Data were collected according to a questionnaire whose questions were formulated for attending the specific objectives described in this paper. The main results pointed that the professionals’ perception regarding the main difficulties in the implementation of the new Brazilian accounting practices are linked to the recognition, measurement and disclosure of Property, Plant and Equipment and Intangibles, besides the lack of qualified professionals and information technology support. In general, it is assumed that despite the difficulties, the accounting and financial professionals realize that the new accounting practices will bring positive impacts in terms of investments in Brazil.

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

Directory of Open Access Journals (Sweden)

Jaroslav Sedláček

2007-01-01

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

Toward a Measure of Accountability in Nursing: A Three-Stage Validation Study.

Science.gov (United States)

Drach-Zahavy, Anat; Leonenko, Marina; Srulovici, Einav

2018-06-04

To develop and psychometrically evaluate a three-dimensional questionnaire suitable for evaluating personal and organizational accountability in nurses. Accountability is defined as a three-dimensional value, directing professionals to take responsibility for their decisions and actions, to be willing to explain them (transparency) and to be judged according to society's accepted values (answerability). Despite the relatively clear definition, measurement of accountability lags well behind. Existing self-report questionnaires do not fully capture the complexity of the concept; nor do they capture the different sources of accountability (e.g., personal accountability, organizational accountability). A three-stage measure development. Data were collected during 2015-2016. In Phase 1, an initial database of items (N = 74) was developed, based on literature review and qualitative study, establishing face and content validity. In Phase 2, the face, content, construct and criterion-related validity of the initial questionnaires (19 items for personal and organizational accountability questionnaire) was established with a sample of 229 nurses. In Phase 3, the final questionnaires (19 items each) were validated with a new sample of 329 nurses and established construct validity. The final version of the instruments comprised 19 items, suitable for assessing personal and organizational accountability. The questionnaire referred to the dimensions of responsibility, transparency and answerability. The findings established the instrument's content, construct and criterion-related validity, as well as good internal reliability. The questionnaire portrays accountability in nursing, by capturing nurses' subjective perceptions of accountability dimensions (responsibility, transparency, answerability), as demonstrated by personal and organizational values. This article is protected by copyright. All rights reserved. This article is protected by copyright. All rights reserved.

Advanced TCCS for Spacesuit Applications, Phase I

Data.gov (United States)

National Aeronautics and Space Administration — A recent trade study showed that active removal of ammonia (NH3) and formaldehyde (CH2O) is crticial to meeting the 24-hr SMAC limits in the advanced space suit...

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

Directory of Open Access Journals (Sweden)

Marenych Tetyana H

2016-05-01

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

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

29 CFR 71.12 - Use and collection of social security numbers.

Science.gov (United States)

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Use and collection of social security numbers. 71.12 Section... UNDER THE PRIVACY ACT OF 1974 General § 71.12 Use and collection of social security numbers. (a) Each component unit that requests an individual to disclose his social security account number shall provide the...

Striking Features of the New Market Companies Adopting Hedge Accounting

Directory of Open Access Journals (Sweden)

Leandro Augusto Toigo

2015-08-01

Full Text Available This research had as main objective to analyze the corporate and financial governance characteristics that discriminate against groups of companies that adopt hedge accounting in the new market for risk management. In this sense, there was descriptive survey the site of BM&FBOVESPA, conducted through desk review of the financial statements of 31/12/2012, including the explicative notes and management reports, there was also collecting data in reference form and Economatica. The population corresponds as 128 companies of the governance level - new market, and that the reserve sample was random and probabilistic, comprising 88 companies. We used a construct of the CPC 40 that deals with hedge accounting in order to segment the sample companies opting or not hedge accounting. The results of the application of Pearson's correlation and logistic regression with the Hosmer and Lemoshow tests (HLT and Test Omnibus coefficient model (OTMC, have shown that companies with ownership concentration, foreign investors and larger assets are adopting more significantly CPC 40. It follows that Brazilian companies belonging to the new market that adopt the practice of accounting disclosure to demonstrate improvement in risk management of the investments of the shareholders, are large companies with the capital structure composed of foreign investor and representative shareholder wealth.

Light collection and its fluctuation in Cherenkov and scintillation spectrometers

International Nuclear Information System (INIS)

Kitaev, D.F.; Samedov, V.V.; Stolyarova, E.L.

1982-01-01

The GAMMA program for calculating light collection in the Cherenkov and scintillation counters is described. Together with the shower modelling program the GAMNA program can be used for evaluating the output signal and energy resolution of shower spectrometers. Principle formulae and block diagram of the program are given. Results of test calculations performed on the example of scintillation counters of culindrical and rectangular shapes were considered. Modelling of the radiation polarization envisaged in the program permits to take account of the effect of selective discrimination of photoelectron amplifier photocathode. The program analyzes, for the present situation, calculation errors which permits to plan in advance the calculation with the given accuracy. The program permits to use additional subprograms together with it where it is possible to take account of other peculiarities of light collection, for example, the presence of outer reflectors and focusing elements of light collection systems, particle slowing down in the spectrometer radiator expressed in the change of angle of semiaperture of the Cherenkov radiation cone. It is concluded on the basis of analyzing results of test calculations that the choosen technique and algorithms of light collection coefficient calculation in spectrometer radiators are correct

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

The Forensic Accountants' Skills and Ethics on Fraud Prevention in the Nigerian Public Sector

Directory of Open Access Journals (Sweden)

Lateef Saheed Ademola

2017-12-01

Full Text Available The study investigates the required skills and ethics of the forensic accountant in preventing fraudulent practices in the Nigerian public sector. The primary source of data was utilized for data collection. Using the simple random sampling (SRS, a total of 300 questionnaires were administered; 163 were retrieved. The data obtained was analyzed using SmartPLS - for measurement and structural model. One of the major findings revealed that skills requirement was significant predator of fraud prevention as well as ethics requirement. This means that the higher the skills and ethics of the forensic accountant, the better is the fraud prevention. It is thus, recommended that forensic accounting services should be made statutory in the Nigerian public sector to help in preventing fraudulent practices. Hence the need to create awareness and expand the application of forensic accounting services in Nigerian public sector.

Cytoplasmic transduction peptide (CTP): New approach for the delivery of biomolecules into cytoplasm in vitro and in vivo

International Nuclear Information System (INIS)

Kim, Daeyou; Jeon, Choonju; Kim, Jeong-Hwan; Kim, Mi-Seon; Yoon, Cheol-Hee; Choi, In-Soo; Kim, Sung-Hoon; Bae, Yong-Soo

2006-01-01

The protein transduction domain (PTD) of HIV-1 TAT has been extensively documented with regard to its membrane transduction potential, as well as its efficient delivery of biomolecules in vivo. However, the majority of PTD and PTD-conjugated molecules translocate to the nucleus rather than to the cytoplasm after transduction, due to the functional nuclear localization sequence (NLS). Here, we report a cytoplasmic transduction peptide (CTP), which was deliberately designed to ensure the efficient cytoplasmic delivery of the CTP-fused biomolecules. In comparison with PTD, CTP and its fusion partners exhibited a clear preference for cytoplasmic localization, and also markedly enhanced membrane transduction potential. Unlike the mechanism underlying PTD-mediated transduction, CTP-mediated transduction occurs independently of the lipid raft-dependent macropinocytosis pathway. The CTP-conjugated Smac/DIABLO peptide (Smac-CTP) was also shown to be much more efficient than Smac-PTD in the blockage of the antiapoptotic properties of XIAP, suggesting that cytoplasmic functional molecules can be more efficiently targeted by CTP-mediated delivery. In in vivo trafficking studies, CTP-fused β-gal exhibited unique organ tropisms to the liver and lymph nodes when systemically injected into mice, whereas PTD-β-gal exhibited no such tropisms. Taken together, our findings implicate CTP as a novel delivery peptide appropriate for (i) molecular targeting to cytoplasmic compartments in vitro, (ii) the development of class I-associated CTL vaccines, and (iii) special drug delivery in vivo, without causing any untoward effects on nuclear genetic material

77 FR 6090 - Proposed Collection; Comment Request

Science.gov (United States)

2012-02-07

... implement sections 235 and 2330a of title 10, United States Code (U.S.C.). Affected Public: Business or... easy- to-use drop down menus of standard accounting data elements. In the previous data collection... support services to, the system is now designed with drop down menus that start from the top level. The Do...

Field testing of near-real-time materials accountancy at the PNC-Tokai reprocessing plant

International Nuclear Information System (INIS)

Miura, N.; Masui, J.; Komatsu, H.; Todokoro, A.; Iwanaga, M.; Kusano, T.; Komori, Y.; Lovett, J.

1987-01-01

In 1985 a decision was taken to conduct a joint PNC-IAEA field test under the JASPAS support programme during the 85-2 campaign. The purpose of the field test, as with the earlier internal field test work performed by PNC, was to demonstrate the practicality of near-real-time accountancy using the ten day detection time model and to collect meaningful real data (as contrasted with model data) to evaluate the potential effectiveness of near-real-time accountancy in IAEA safeguards. This report summarizes, discusses and evaluates the data collected, not only during the 85-2 joint field test, but also during all previous campaigns. Chapter 2 gives a description of near-real-time accountancy as it has developed at PNC-Tokai, although the reader is referred to (3) for a more complete description. Chapter 3 reviews the procedures followed in the collection of the data, in particular during the 85-2 campaign joint field test. Chapter 4 presents the ''raw'' data collected. Chapter 5 then presents what is here termed an ''Engineering Evaluation'' of the data. The discussion in Chapter 5 is directed at a technical understanding of the data and at the resolution of a few identified problems which otherwise limit the usefulness of the data, not at a mathematical evaluation of possible diversion detection. The discussion accordingly is largely qualitative and subjective. Chapter 5 also presents a brief analysis of the data in terms of the ''running book inventory'' concept which some have suggested would be simpler and at least adequately effective. Chapter 6 discusses a number of important questions regarding work load, effect of unmeasured inventory fluctuation, data requirement, verification and authentication, and effectiveness of NRTA. Finally, Chapter 7 summarizes the conclusions which can be drawn from the field test work

Ethanol extract of Hedyotis diffusa willd. induction of apoptosis via ...

African Journals Online (AJOL)

Jane

2011-08-22

Aug 22, 2011 ... and radiotherapy (Xie et al., 2009). The herb ... integration of multiple survival and death signals (Galluzzi ... (IAP) families of proteins also plays a critical role. The ..... factor Smac/DIABLO as therapy for multiple myeloma (MM).

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.

Demonstration of near-real-time accounting: the AGNS 1980-81 miniruns

International Nuclear Information System (INIS)

Dayem, H.A.; Baker, A.L.; Cobb, D.D.; Hakkila, E.A.; Ostenak, C.A.

1984-01-01

Near-real-time nuclear materials accounting was demonstrated in a series of experiments at the Allied-General Nuclear Services (AGNS) Barnwell Nuclear Fuels Plant. For each experiment, the second and third plutonium cycles were operated continuously for 1 wk processing uranium solutions. Process data were collected in near-real time by the AGNS computerized nuclear materials control and accounting system and were analyzed for uranium removals using decision analysis techniques. Although the measurement system primarily consisted of process-monitoring measurements that were not optimized for near-real-time accounting, the results of uranium-removal tests showed that removals and unexpected losses from the process area can be detected. Los Alamos used process-grade measurements to close hourly materials balances. Loss-detection sensitivities for 1 day of between 4 and 18 kg of uranium, at 50% detection probability and 2.5% false-alarm probability, were calculated for selected accounting areas. Using pulsed-column inventory estimators, we calculated a total four-column inventory that was within 10% of column dump measurements. Loss-detection sensitivity could be improved by incorporating online waste stream measurements, improving laboratory measurements for process streams, and refining the pulsed-column inventory estimates

THE INFLUENCE OF ACCOUNTING SYSTEM AND FISCAL POLICY ON REGIONAL DEVELOPMENT

Directory of Open Access Journals (Sweden)

Oana Bogdan

2014-10-01

Full Text Available Regional development is a concept that aims at stimulating and diversifying economic activities, stimulating private sector investment and it contributes to reducing unemployment and improving living standards. To achieve these goals accounting and tax policies are necessary to allow private operators to realize taxable income, to create jobs for people and to pay taxes and contributions due to the State budget. The State must reinvest a part of the resources collected to the community in order to improve infrastructure, education and health, thus contributing to regional development. Changes in tax law and accounting adopted in Romania during 2009-2014 are regarded as tax breaks for companies created to ensure economic growth, dynamic and sustainable through efficient use of regional and local potential. In this paper we analyze the influence of the accounting and fiscal system on the regional development given that these measures do not always achieve their objectives established companies having benefit from the application of various tax measures. The paper will present the main changes of the tax and accounting systems and their impact on the regional development in Romania and the consequences resulting in implementing these measures.

Material control in nuclear fuel fabrication facilities. Part II. Accountability, instrumentation and measurement techniques in fuel fabrication facilities

International Nuclear Information System (INIS)

Borgonovi, G.M.; McCartin, T.J.; McDaniel, T.; Miller, C.L.; Nguyen, T.

1978-01-01

This report describes the measurement techniques, the instrumentation, and the procedures used in accountability and control of nuclear materials, as they apply to fuel fabrication facilities. A general discussion is given of instrumentation and measurement techniques which are presently used being considered for fuel fabrication facilities. Those aspects which are most significant from the point of view of satisfying regulatory constraints have been emphasized. Sensors and measurement devices have been discussed, together with their interfacing into a computerized system designed to permit real-time data collection and analysis. Estimates of accuracy and precision of measurement techniques have been given, and, where applicable, estimates of associated costs have been presented. A general description of material control and accounting is also included. In this section, the general principles of nuclear material accounting have been reviewed first (closure of material balance). After a discussion of the most current techniques used to calculate the limit of error on inventory difference, a number of advanced statistical techniques are reviewed. The rest of the section deals with some regulatory aspects of data collection and analysis, for accountability purposes, and with the overall effectiveness of accountability in detecting diversion attempts in fuel fabrication facilities. A specific example of application of the accountability methods to a model fuel fabrication facility is given. The effect of random and systematic errors on the total material uncertainty has been discussed, together with the effect on uncertainty of the length of the accounting period

Material control in nuclear fuel fabrication facilities. Part II. Accountability, instrumentation and measurement techniques in fuel fabrication facilities

Energy Technology Data Exchange (ETDEWEB)

Borgonovi, G.M.; McCartin, T.J.; McDaniel, T.; Miller, C.L.; Nguyen, T.

1978-01-01

This report describes the measurement techniques, the instrumentation, and the procedures used in accountability and control of nuclear materials, as they apply to fuel fabrication facilities. A general discussion is given of instrumentation and measurement techniques which are presently used being considered for fuel fabrication facilities. Those aspects which are most significant from the point of view of satisfying regulatory constraints have been emphasized. Sensors and measurement devices have been discussed, together with their interfacing into a computerized system designed to permit real-time data collection and analysis. Estimates of accuracy and precision of measurement techniques have been given, and, where applicable, estimates of associated costs have been presented. A general description of material control and accounting is also included. In this section, the general principles of nuclear material accounting have been reviewed first (closure of material balance). After a discussion of the most current techniques used to calculate the limit of error on inventory difference, a number of advanced statistical techniques are reviewed. The rest of the section deals with some regulatory aspects of data collection and analysis, for accountability purposes, and with the overall effectiveness of accountability in detecting diversion attempts in fuel fabrication facilities. A specific example of application of the accountability methods to a model fuel fabrication facility is given. The effect of random and systematic errors on the total material uncertainty has been discussed, together with the effect on uncertainty of the length of the accounting period.

CPAs in Mississippi: Communication Skills and Software Needed by Entry-Level Accountants

Science.gov (United States)

Bunn, Phyllis C.; Barfit, Laurie A.; Cooper, Jan

2005-01-01

The purpose of this paper was to determine what communication skills are considered most important by employers in the accounting profession as well as to determine the general office, income tax, and bookkeeping software packages used by CPA firms in Mississippi. The data was collected by means of an electronic five-point Likert-type survey…

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

Structural analysis of a functional DIAP1 fragment bound to grim and hid peptides.

Science.gov (United States)

Wu, J W; Cocina, A E; Chai, J; Hay, B A; Shi, Y

2001-07-01

The inhibitor of apoptosis protein DIAP1 suppresses apoptosis in Drosophila, with the second BIR domain (BIR2) playing an important role. Three proteins, Hid, Grim, and Reaper, promote apoptosis, in part by binding to DIAP1 through their conserved N-terminal sequences. The crystal structures of DIAP1-BIR2 by itself and in complex with the N-terminal peptides from Hid and Grim reveal that these peptides bind a surface groove on DIAP1, with the first four amino acids mimicking the binding of the Smac tetrapeptide to XIAP. The next 3 residues also contribute to binding through hydrophobic interactions. Interestingly, peptide binding induces the formation of an additional alpha helix in DIAP1. Our study reveals the structural conservation and diversity necessary for the binding of IAPs by the Drosophila Hid/Grim/Reaper and the mammalian Smac proteins.

Molecular Dynamics simulations of Inhibitor of Apoptosis Proteins and identification of potential small molecule inhibitors.

Science.gov (United States)

Jayakumar, Jayanthi; Anishetty, Sharmila

2014-05-01

Chemotherapeutic resistance due to over expression of Inhibitor of Apoptosis Proteins (IAPs) XIAP, survivin and livin has been observed in various cancers. In the current study, Molecular Dynamics (MD) simulations were carried out for all three IAPs and a common ligand binding scaffold was identified. Further, a novel sequence based motif specific to these IAPs was designed. SMAC is an endogenous inhibitor of IAPs. Screening of ChemBank for compounds similar to lead SMAC-non-peptidomimetics yielded a cemadotin related compound NCIMech_000654. Cemadotin is a derivative of natural anti-tumor peptide dolastatin-15; hence these compounds were docked against all three IAPs. Based on our analysis, we propose that NCIMech_000654/dolastatin-15/cemadotin derivatives may be investigated for their potential in inhibiting XIAP, survivin and livin. Copyright © 2014 Elsevier Ltd. All rights reserved.

ICT solutions in intelligent organizations as challenges in a knowledge economy

Directory of Open Access Journals (Sweden)

Adamczewski Piotr

2016-12-01

Full Text Available Solutions of the Information and Communication Technology (ICT are the foundation of modern economic organizations in a knowledge economy. This is the case in particular in intelligent organizations, for which the advanced ICT infrastructure is the sine qua non condition for the effective knowledge management. This article is aimed at describing the role of modern ICT trends, which are described as SMAC, (Social, Mobility, Analytics, Cloud, and are becoming an essential ICT element supporting management processes. Such solutions enable to create new models of organization operations on the global markets using strategic resources, such as the knowledge supported with SMAC solutions. The arguments are illustrated with results of own research conducted by the author in 2014-2016 in selected SME’s from the Mazowieckie and Wielkopolskie rovinces and their reference to the general development trends in this area.

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.

Present Situation of Field Training for the Students of Accounting in Saudi Universities: A Field Study on Female Students of the Accounting Department – Princess Nora University

Directory of Open Access Journals (Sweden)

Mhasen Ali Khalil Alhaj

2017-12-01

Full Text Available This study aimed to explore the present situation of field training for the students of the accounting education in Saudi Universities, so as to raise its level and make the best use of it to gain practical experience and professional skills in accounting and other relevant field skills. To achieve this, a field study was conducted on trainee students of the Accounting Department – Princess Nourah University. To collect data for the study, a questionnaire consisting of two parts was used and distributed to groups of female students who were selected through the stratified random method. The sample represented students who were expected to graduate from the department, and who were registered in the Field Training Program. The sample involved students from different three academic levels, and various training days. The results showed statistically significant differences at (α =0.05 in the type of training for building accounting knowledge and skills of the students in the accounting department. This is attributed to the different training institutions. The results also revealed that writing graduation research simultaneously with the training program, whose allotted time is inadequate, would reduce the chance of gaining the desired experiences of field training. It was also clear that discontinuous training would hinder the students from getting the appropriate training opportunities, and that conducting training during the summer semester seemed sufficient and appropriate. Keywords: Accounting education, Field training.

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...

An account of new developmentalism and its structuralist macroeconomics

Directory of Open Access Journals (Sweden)

Luiz Carlos Bresser-Pereira

2011-09-01

Full Text Available This is a personal account of the definition of "new developmentalism" - a national development strategy alternative to the Washington consensus -, and of a "structuralist development macroeconomics": the sum of models that justifies theoretically that strategy. It is personal account of a collective work involving Keynesian, institutionalist and structuralist economists in Brazil that are forming a new school of thought in Brazil: a Keynesian-structuralist school. It is Keynesian because it emphasizes the demand side or the investment opportunities' side of economic growth. It is institutionalist because institutions obviously matter in achieving growth and stability. It is structuralist because it defines economic development as a structural change from low to high value added per capita industries and because it is based on two structural tendencies that limit investment opportunities: the tendency of wages to grow below productivity and the tendency to the cyclical overvaluation of the exchange rate.

Time-series-analysis techniques applied to nuclear-material accounting

International Nuclear Information System (INIS)

Pike, D.H.; Morrison, G.W.; Downing, D.J.

1982-05-01

This document is designed to introduce the reader to the applications of Time Series Analysis techniques to Nuclear Material Accountability data. Time series analysis techniques are designed to extract information from a collection of random variables ordered by time by seeking to identify any trends, patterns, or other structure in the series. Since nuclear material accountability data is a time series, one can extract more information using time series analysis techniques than by using other statistical techniques. Specifically, the objective of this document is to examine the applicability of time series analysis techniques to enhance loss detection of special nuclear materials. An introductory section examines the current industry approach which utilizes inventory differences. The error structure of inventory differences is presented. Time series analysis techniques discussed include the Shewhart Control Chart, the Cumulative Summation of Inventory Differences Statistics (CUSUM) and the Kalman Filter and Linear Smoother

simulating Collective agency: Joint purpose, presence and power as ...

African Journals Online (AJOL)

of the process, prioritising the participation of each individual present as part of the ... Social learning is an idea of civic engagement that presents a collective of .... if one takes into account the predicted outcomes of these phenomena in ...

78 FR 46578 - Agency Information Collection Activities: Comment Request

Science.gov (United States)

2013-08-01

... , including any personal information provided. Sensitive personal information, such as account numbers or... to understand the impact of bundled products and services on the financial decision- making of... BUREAU OF CONSUMER FINANCIAL PROTECTION [Docket No CFPB-2013-0024] Agency Information Collection...

77 FR 33242 - Agency Information Collection Activities: Submission for OMB Review; Comment Request

Science.gov (United States)

2012-06-05

... information collection: Title: Accounting System and Financial Capability Questionnaire. OMB number: 3095-00XX... accounting controls and systems in managing and administering Federal funds. Some of the recipients of grants... minimizing the risk of fraud, waste, abuse, or mismanagement, which we use in lieu of a more costly and time...

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...

76 FR 39418 - Notice of Submission of Proposed Information Collection to OMB; Public Housing Financial...

Science.gov (United States)

2011-07-06

... this information be submitted electronically, using generally accepted accounting principles, in a... information be submitted electronically, using generally accepted accounting principles, in a prescribed... Proposed Information Collection to OMB; Public Housing Financial Management Template AGENCY: Office of the...

76 FR 38200 - Notice of Submission of Proposed Information Collection to OMB; Public Housing Financial...

Science.gov (United States)

2011-06-29

... information be submitted electronically, using generally accepted accounting principles, in a prescribed... this information be submitted electronically, using generally accepted accounting principles, in a... Proposed Information Collection to OMB; Public Housing Financial Management Template AGENCY: Office of the...

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

Science.gov (United States)

Enomoto, Ernestine K.; Conley, Sharon

2007-01-01

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

Comprehensive metabolic panel

Science.gov (United States)

Metabolic panel - comprehensive; Chem-20; SMA20; Sequential multi-channel analysis with computer-20; SMAC20; Metabolic panel 20 ... Chernecky CC, Berger BJ. Comprehensive metabolic panel (CMP) - blood. In: ... Tests and Diagnostic Procedures . 6th ed. St Louis, MO: ...

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...

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...

Management accounting research: uma análise metodológica = Management Accounting Research: a methodological analysis

Directory of Open Access Journals (Sweden)

Odair Correa do Nascimento

2011-08-01

largest number of publications(29.53%, followed by Australia (12.75% and France (11.41. The methodology used was descriptive (50.63%, and used survey as a procedure, with 37.98%. The data collection technique used was based on documents (40.51%. Of the papers that used quantitative methods (36.71%, descriptive statistics, correlation and hypothesis testing (using quantitative methods were the techniques that occur most frequently.Keywords: Management Accounting. Management Accounting Research. Research Methodology

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 ...

77 FR 10765 - Notice of Submission of Proposed Information Collection to OMB; Multifamily Financial Management...

Science.gov (United States)

2012-02-23

... participants to submit financial data electronically, using generally accepted accounting principles, in a..., using generally accepted accounting principles, in a prescribed format. Electronic submissions of this... Proposed Information Collection to OMB; Multifamily Financial Management Template AGENCY: Office of the...

The Montpellier Leishmania Collection, from a Laboratory Collection to a Biological Resource Center: A 39-Year-Long Story.

Science.gov (United States)

Pratlong, Francine; Balard, Yves; Lami, Patrick; Talignani, Loïc; Ravel, Christophe; Dereure, Jacques; Lefebvre, Michèle; Serres, Ghislaine; Bastien, Patrick; Dedet, Jean-Pierre

2016-12-01

We report the development of a laboratory collection of Leishmania that was initiated in 1975 and, after 39 years, has become an international Biological Resource Center (BRC-Leish, Montpellier, France, BioBank No. BB-0033-00052), which includes 6353 strains belonging to 36 Leishmania taxa. This is a retrospective analysis of the technical and organizational changes that have been adopted over time to take into account the technological advances and related modifications in the collection management and quality system. The technical improvements concerned the culture and cryopreservation techniques, strain identification by isoenzymatic and molecular techniques, data computerization and quality management to meet the changes in international standards, and in the cryogenic and microbiological safety procedures. The BRC is working toward obtaining the NF-S 96-900 certification in the coming years. Our long-term expertise in Leishmania storage and typing and collection maintenance should encourage field epidemiologists and clinical practitioners in endemic countries to secure their own strain collection with the help of the French BRC-Leish.

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.

Link-layer Jamming Attacks on S-MAC

NARCIS (Netherlands)

Law, Y.W.; Hartel, Pieter H.; den Hartog, Jeremy; Havinga, Paul J.M.

2004-01-01

We argue that among denial-of-service (DoS) attacks, link-layer jamming is a more attractive option to attackers than radio jamming is. By exploiting the semantics of the link-layer protocol (aka MAC protocol), an attacker can achieve better efficiency than blindly jamming the radio signals alone.

Link-layer jamming attacks on S-MAC

NARCIS (Netherlands)

Law, Y.W.; Hartel, Pieter H.; den Hartog, Jeremy; Havinga, Paul J.M.

We argue that among denial-of-service (DoS) attacks, link-layer jamming is a more attractive option to attackers than radio jamming is. By exploiting the semantics of the link-layer protocol (aka MAC protocol), an attacker can achieve better efficiency than blindly jamming the radio signals alone.

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.

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

Directory of Open Access Journals (Sweden)

Asieh Farazandehnia

2015-09-01

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

Goals and Psychological Accounting

DEFF Research Database (Denmark)

Koch, Alexander Karl; Nafziger, Julia

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

78 FR 22877 - Agency Information Collection Activities; Comment Request

Science.gov (United States)

2013-04-17

... by financial institution lenders in order to provide financing of an exporter's foreign accounts... Number: 3048-XXXX. Type of Review: New. Need and Use: The information requested enables the applicant to... EXPORT-IMPORT BANK [Public Notice 2013-0106] Agency Information Collection Activities; Comment...

78 FR 17188 - Agency Information Collection Activities; Comment Request; Evaluation of the GEAR UP College...

Science.gov (United States)

2013-03-20

...; Comment Request; Evaluation of the GEAR UP College Savings Account Research Demonstration AGENCY... of Collection: Evaluation of the GEAR UP College Savings Account Research Demonstration. OMB Control..., Gaining Early Awareness and Readiness for Undergraduate Programs (GEAR UP). This first Information...

Decision analysis for dynamic accounting of nuclear material

International Nuclear Information System (INIS)

Shipley, J.P.

1978-01-01

Effective materials accounting for special nuclear material in modern fuel cycle facilities will depend heavily on sophisticated data analysis techniques. Decision analysis, which combines elements of estimation theory, decision theory, and systems analysis, is a framework well suited to the development and application of these techniques. Augmented by pattern-recognition tools such as the alarm-sequence chart, decision analysis can be used to reduce errors caused by subjective data evaluation and to condense large collections of data to a smaller set of more descriptive statistics. Application to data from a model plutonium nitrate-to-oxide conversion process illustrates the concepts

Spectral and Polarimetric Imagery Collection Experiment (SPICE) Longwave Infrared Spectral Dataset

Science.gov (United States)

2014-09-01

propagation is certainly affected by adverse weather conditions that occur during data collection; hence, maintaining an accurate account of these...adjustments to account for changing conditions in the scene (atmospheric changes, diurnal cycle). So, concerns regarding data quality under this setting...ATTN RDRL WML A W OBERLE 1 DIRECTOR (PDF) US ARMY RSRCH LAB ATTN RDRL ROI C L DAI 12 US ARMY RSRCH LAB (PDF) ATTN RDRL CIE S

ABACC's nuclear accounting area

International Nuclear Information System (INIS)

Nicolas, Ruben O.

2001-01-01

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

Accounting, accountability and ethics in public sector organizations: towards a duality between instrumental accountability and relational response-ability

NARCIS (Netherlands)

Vosselman, E.G.J.

2016-01-01

This article challenges the performativity of organizational economics in the construction of “nexus-of-contract” organizations (or market bureaucracies) and inherent frames of instrumental accountability in the public sector. It argues for a duality between instrumental accountability and

Accounting, accountability and ethics in public sector organizations: towards a duality between instrumental accountability and relational response-ability.

NARCIS (Netherlands)

Vosselman, E.G.J.

2016-01-01

This article challenges the performativity of organizational economics in the construction of “nexus-of-contract” organizations (or market bureaucracies) and inherent frames of instrumental accountability in the public sector. It argues for a duality between instrumental accountability and

Crafting forgiveness accounts after war

DEFF Research Database (Denmark)

Meinert, Lotte; Obika, Julaina; Whyte, Susan Reynolds

2014-01-01

artist, the authors collected personal voice accounts of these ‘social repair’ processes and audio edited them in order to share them with a local public. The editing process raised critical issues regarding ‘editing for effect’, which are of wider relevance for discussions of ethnographic representation...... and social processes of editing past experience. As a way of crafting and controlling material, editing is always ‘for effect’. But the authors were struck by the powerful potentials of this artistic editing and by the difficulty in foreseeing or controlling its consequences among listeners. They suggest...... that personal processes of forgiveness resemble processes of editing, in the sense that past experience is revised and given narrative form, with an effect on the present and future of social relationships. When we edit, we foreground and background segments of data and experience, and cut parts of our...

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.

What can we learn on public accountability from non-health disciplines: a meta-narrative review

Science.gov (United States)

Van Belle, Sara; Mayhew, Susannah H

2016-01-01

Objective In health, accountability has since long been acknowledged as a central issue, but it remains an elusive concept. The literature on accountability spans various disciplines and research traditions, with differing interpretations. There has been little transfer of ideas and concepts from other disciplines to public health and global health. In the frame of a study of accountability of (international) non-governmental organisations in local health systems, we carried out a meta-narrative review to address this gap. Our research questions were: (1) What are the main approaches to accountability in the selected research traditions? (2) How is accountability defined? (3) Which current accountability approaches are relevant for the organisation and regulation of local health systems and its multiple actors? Setting The search covered peer-reviewed journals, monographs and readers published between 1992 and 2012 from political science, public administration, organisational sociology, ethics and development studies. 34 papers were selected and analysed. Results Our review confirms the wide range of approaches to the conceptualisation of accountability. The definition of accountability used by the authors allows the categorisation of these approaches into four groups: the institutionalist, rights-based, individual choice and collective action group. These four approaches can be considered to be complementary. Conclusions We argue that in order to effectively achieve public accountability, accountability strategies are to be complementary and synergistic. PMID:27388347

The Harmonization of Accounting

Directory of Open Access Journals (Sweden)

Hajnal Noémi

2017-11-01

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

Collections XVII (The Malone Society)

OpenAIRE

Keenan, Siobhan; Giddens, Eugene

2016-01-01

Collections XVII is the latest volume in the Malone Society's pioneering series of editions of miscellaneous documents relating to English theatre and drama before 1642. It is likely to be of special interest not only to early theatre historians but to those working on Tudor and Stuart court and civic culture, manuscript writing, household drama and early modern women's writing, as it publishes new material in each of these fields. The book includes items such as Revels Office accounts, a pla...

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

NARCIS (Netherlands)

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

2010-01-01

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

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

NARCIS (Netherlands)

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

2010-01-01

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

Perspectives On Accounting and Fiscal Law of Crowdfunding in Romania

Directory of Open Access Journals (Sweden)

Delia David

2017-04-01

Full Text Available This paper aims to analyse the accounting and fiscal regime of crowdfunding and the legal framework for such operations in Romania. Crowdfunding provides support to project developers by enabling them to access finance in a simple and inexpensive manner. Thus we refer to the following: current state of crowdfunding operations and existing legal background for conducting such operations in Romania as well as possible directions for its improvement. We will also highlight the accounting and fiscal issues encountered by both companies that hold online crowdfunding platforms and those benefiting from the sums collected through this financing method. This paper is based on case study research method. Considering the fact that in Romania the functioning of the crowdfunding platforms is not yet regulated, the information and views set out in this article are those of the authors.

Beyond safety accountability

CERN Document Server

Geller, E Scott

2001-01-01

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

Audit Committee Accounting Expert and Earnings Management with “Status” Audit Committee as Moderating Variable

Directory of Open Access Journals (Sweden)

Edy Suprianto

2017-12-01

Full Text Available This research aims to analyze the effect of accounting expert of audit committee on earnings management. This research also assesses the role of audit committee on earnings management with audit committee status as moderating variable. The population is all of firm’s which listed in Indonesia Stock Exchange. Purposive sampling is used to collect data. Data used financial statements and annual report companies from Indonesia Stock Exchange website. Moderated regression analysis (MRA is used to analyze the hypothesis. The result shows that accounting expert of audit committee has negative effect on earnings management. Yet, variable of audit committee status cannot moderate the relationship between accounting expert of audit committee and earnings management in Indonesia.

47 CFR 36.380 - Other billing and collecting expense.

Science.gov (United States)

2010-10-01

..., REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes... statistical work, controlling record work and the preparation of revenue reports. (b) Local exchange carriers... balance of Account 6620-Services to the Other billing and collecting expense classification based on the...

Overview of an automated, near realtime materials accounting system in use at the Savannah River Plant

International Nuclear Information System (INIS)

Clark, W.C. Jr.

1987-01-01

A reliable material accounting system is a requirement for the operation of any nuclear facility. At the Savannah River Plant, an automated, near realtime, accounting system has been developed to provide such reliability. The system's design provides timely detection of diversion or accounting problems by monitoring the activity in 18 unit process areas (UPAs). Material balance calculations are performed for each UPA after a batch of material has completed a processing step. In most cases, an inventory difference (ID) for a UPA is established at least every 24 hours. Detection of an accounting problem is further enhanced by an online measurement control program. This program evaluates the performance of most measurement equipment every 12 hours. Error estimates are propagated when a material balance is closed to provide a realtime limit of error for the inventory difference. To minimize false alarms, the data must be reliable and free of input errors. Solution volumes, container identifications, material weights, etc., are all collected via direct computer connections. Manual data input is used only as a backup to the automated system. Automatic data collection also provides a quick and easy method of entering accounting data. Data entry is therefore performed simultaneously with production operations, without reducing throughput. Finally, requests for analytical results required to determine nuclear material concentrations are made online. Concentrations are determined using one of ten assay devices or by analysis performed in a dedicated laboratory. When results are available, the information is posted on the accounting computer and any required adjustments are performed automatically. If necessary, material balances are reclosed to reflect the ID changes caused by a posted results

The management accounting vocational fallacy

Directory of Open Access Journals (Sweden)

Bienkie Shuttleworth

2014-05-01

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

The Accounting Capstone Problem

Science.gov (United States)

Elrod, Henry; Norris, J. T.

2012-01-01

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

Designing account management organizations

NARCIS (Netherlands)

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

1999-01-01

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

The Ethics of Creative Accounting