WorldWideScience

Sample records for accountability personnel

  1. 浅议会计人员职业道德%Professional Ethics of Accounting Personnel

    Institute of Scientific and Technical Information of China (English)

    许东霞; 黄璐

    2015-01-01

    当前,我国会计职业道德存在的问题,主要体现在会计人员职业道德的意识相对薄弱,存在票据凭证的作假行为;唯利是图,采用多种手段损害企业利益;违背准则,存在舞弊现象,给企业造成严重后果及损失等方面。导致会计信息失真的原因主要是企业内部控制不健全,会计制度和规定让不法工作人员有机可乘,存在局限性,外部监督制度缺陷,惩罚过轻,对有异心的会计信息使用者不足以构成威胁等。会计人员职业道德的提高不是立竿见影的,是一个长期的工程,不仅仅需要会计人员自身努力,更需要社会各方的监督支持,积极营造健康和谐的空间环境,对会计人员道德素质的提高有着深远的促进力。%Main problems for the professional ethics of accounting personnel in China are weak awareness of professional ethics;falsifica-tion of financial documents, venality by multiple means, damaging the benefit of enterprises;fraudulent practices, resulting in serious con-sequences and damages. The causes for accounting information distortion include poor internal control of enterprises, unsound accounting system and regulations, external supervision system deficiency, and mild punishment failing to scaring away potential accounting regulation breakers. The promotion of professional ethics of accounting personnel is a long term project, demanding the effort of both accountants and all social circles in building a harmonious environment.

  2. 浅谈会计人员的职业判断能力%ON PROFESSIONAL JUDGEMENT OF ACCOUNTANT PERSONNELS

    Institute of Scientific and Technical Information of China (English)

    周金旺

    2001-01-01

    会计信息失真,经济犯罪屡有发生,甚至会计人员处理会计事项时也存在着风险,这些都与会计人员的职业判断能力有着直接和间接的关系。如今管理手段日益现代化,管理复杂和多样化,会计人员应加强理论学习和实践技能的训练,熟练掌握国家的政策和法规,国家要进一步完善会计环境。从而提高会计人员的职业判断能力,减低会计人员的会计风险。%Accounting information lacks fidelity.Economic criminals oftenoccur,Risks even exist when accountant personnels deal with accounting affairs.All these are directly or indirectly connected with professional judgement of accountant personnels.Nowadays,management measures become more and more medernized,complicated and various,so accountant presonnels should focus on theory study and skill practice,skillfully mastering our country's policy and regualtions.Meanwhile,accounting environment should be perfected so as to improve professional judgement and reduce accounting risks of accountant prrsonnels.

  3. The Need for Structured Professional Development and Certification amongst Personnel with Accountabilities for Nuclear Security Management and Regulation

    International Nuclear Information System (INIS)

    The International Community has made extensive efforts over recent years to enhance the security of nuclear and other radioactive materials, through a variety of initiatives and programmes at the international, national and organisational level. These have taken the form of support for international instruments including the amendment to the Convention on the Physical Protection of Nuclear Material, the revision of INFCIRC/225, IAEA-led programmes to support Member States, bilateral work to reduce the vulnerability of nuclear and other radioactive materials and, more recently, an emphasis on training and education with the objective of building human capacity and professional competence amongst those personnel with accountabilities for nuclear security. The new focus on human capacity building is both timely and of essential importance; almost all systems, be they for nuclear security or any other field of human endeavour, rely on the effectiveness of both technical and human performance. Deficiencies in either one regularly and predictably result in system failure and the literature is dominated by examples of major incidents that identify failings in professional training, decision making and/or technical equipment failure as the root cause of the incident. This paper reviews the current status of professional development and the availability and potential advantages of certification for those personnel with accountabilities for nuclear security. It addresses the key questions; to what extent should we consider nuclear security management a “recognised” profession that meets the core professional concepts, where can we learn from related fields and share best practices, how do we accelerate the process to engender political and public confidence, and how can the IAEA and Member States take a lead role to achieve a new “norm” for human performance in the field of nuclear security

  4. Thought on cultivation of higher vocational Accounting personnel%关于高职会计专业人才培养的思考

    Institute of Scientific and Technical Information of China (English)

    马晶

    2014-01-01

    At present,the phenomenon is more serious that university personnel training and social needs is disconnected in our country.In the meantime,a large number of graduates can't find jobs and enterprises and is hard to find a suitable talents.That is a problem which colleges and universities is to think about and solve how to make the higher education,especially higher vocational education personnel training can meet the demand of society.Through the investigation and analysis of graduates and employment units, combining with the characteristics of the development of modern accounting,the paper explored higher vo-cational accounting talent cultivation orientation,perfecting the accounting professional personnel training mode,improving the quality of accounting personnel training,training qualified accounting personnel in meet the needs of the enterprise.%当前,我国高校人才培养与社会需求相脱节现象比较严重,大量毕业生找不到工作和企事业难寻合适人才现象并存。如何使高等教育,特别是高等职业教育人才培养符合社会需求,是高校亟待思考和解决的大问题。本文通过对毕业生及其就业单位的调查分析,结合现代会计工作发展特点,探索高职会计专业人才培养定位,完善会计专业人才培养模式,提高会计人才培养质量,培养满足企业需要的合格会计人才。

  5. Development of the system for academic training of personnel engaged in nuclear material protection, control and accounting in Russia

    International Nuclear Information System (INIS)

    educational problems in area of nuclear materials physical protection, control and accountability (MPC and A) in Russia. General scheme of Russian educational system is considered with main emphasis on the directions under implementation now, namely academic training system, re-training system and specialists qualification upgrade system in MPC and A area. Russian academic training system consists of the educational programs at various levels: Bachelor of Sciences, Master of Sciences, Specialist (also referred to as an Engineer Degree), and professional re-training of the personnel already working in the nuclear field. Currently, only the Master of Sciences Graduate Program is completely developed for the students training. This is taking place at Moscow Engineering Physics Institute (State University, MEPhI), where the fourth generation of Masters has graduated from in May 2003. The graduates are now working at nuclear-related governmental agencies, non-governmental organizations, universities, and nuclear facilities. Development of the system to produce academically trained Russian MPC and A personnel is therefore well underway. MEPhI's MPC and A Engineering Degree Program which currently under development is considered in the paper. Analysis of MPC and A needs at Russian nuclear facilities has demonstrated the Engineering Degree Program is the best way to satisfy these needs and the resulting demands for MPC and A specialists at Russian nuclear enterprises. This paper discusses specific features of the Engineering Degree training required by Russian education legislation and the Russian system of quality control as applied to the training process. The paper summarizes the main joint actions undertaken during the past three years by MEPhI in collaboration with the US Department of Energy and US national laboratories to develop the MPC and A Engineering Degree Program in Russia. These actions include opening a new Engineering Degree specialty, Safeguards and Nonproliferation

  6. Development of the system for academic training of personnel engaged in nuclear material protection, control and accounting in Russia

    International Nuclear Information System (INIS)

    educational problems in area of nuclear materials physical protection, control and accountability (MPC and A) in Russia. General scheme of Russian educational system is considered with main emphasis on the directions under implementation now, namely academic training system, re-training system and specialists qualification upgrade system in MPC and A area. Russian academic training system consists of the educational programs at various levels: Bachelor of Sciences, Master of Sciences, Specialist (also referred to as an Engineer Degree), and professional re-training of the personnel already working in the nuclear field. Currently, only the Master of Sciences Graduate Program is completely developed for the students training. This is taking place at Moscow Engineering Physics Institute (State University, MEPhI), where the fourth generation of Masters has graduated from in May 2003. The graduates are now working at nuclear-related governmental agencies, non-governmental organizations, universities, and nuclear facilities. Development of the system to produce academically trained Russian MPC and A personnel is therefore well underway. MEPhI's MPC and A Engineering Degree Program which currently under development is considered in the paper. Analysis of MPC and A needs at Russian nuclear facilities has demonstrated the Engineering Degree Program is the best way to satisfy these needs and the resulting demands for MPC and A specialists at Russian nuclear enterprises. This paper discusses specific features of the Engineering Degree training required by Russian education legislation and the Russian system of quality control as applied to the training process. The paper summarizes the main joint actions undertaken during the past three years by MEPhI in collaboration with the US Department of Energy and US national laboratories to develop the MPC and A Engineering Degree Program in Russia. These actions include opening a new Engineering Degree specialty, Safeguards and Nonproliferation

  7. 管理会计人才培养浅析%Brief Analysis of Personnel Training for Managerial Accountant

    Institute of Scientific and Technical Information of China (English)

    张圆

    2015-01-01

    伴随着经济全球化和国际市场竞争的加剧,会计人员的职能不再局限于会计核算,而是需要参与决策和管理。高素质的管理会计人才对我国经济的发展起着关键的作用,然而我国存在管理会计人员匮乏,管理会计人员培养体系不健全等问题。因此,需要针对管理会计人才培养存在的问题,深入探讨加强我国管理会计人才培养体系建设的对策和建议。%Accompanied by economic globalization and international competition intensifies, the functions of accountant is no longer confined to accounting, but need to participate in decision-making and management. High-quality managerial accountant plays a key role in China’ s economic development, but the lack of staff managerial accountant presence, the construction of managerial accounting training system is not perfect and so on. Therefore, aim at management accounting problems existing in the talents training, the essay explores the countermeasures and suggestions to strengthen the construction of our country management accounting tal-ent cultivation system.

  8. 管理会计人才培养浅析%Brief Analysis of Personnel Training for Managerial Accountant

    Institute of Scientific and Technical Information of China (English)

    张圆

    2015-01-01

    Accompanied by economic globalization and international competition intensifies, the functions of accountant is no longer confined to accounting, but need to participate in decision-making and management. High-quality managerial accountant plays a key role in China’ s economic development, but the lack of staff managerial accountant presence, the construction of managerial accounting training system is not perfect and so on. Therefore, aim at management accounting problems existing in the talents training, the essay explores the countermeasures and suggestions to strengthen the construction of our country management accounting tal-ent cultivation system.%伴随着经济全球化和国际市场竞争的加剧,会计人员的职能不再局限于会计核算,而是需要参与决策和管理。高素质的管理会计人才对我国经济的发展起着关键的作用,然而我国存在管理会计人员匮乏,管理会计人员培养体系不健全等问题。因此,需要针对管理会计人才培养存在的问题,深入探讨加强我国管理会计人才培养体系建设的对策和建议。

  9. A new accounting system for financial balance based on personnel cost after the introduction of a DPC/DRG system.

    Science.gov (United States)

    Nakagawa, Yoshiaki; Takemura, Tadamasa; Yoshihara, Hiroyuki; Nakagawa, Yoshinobu

    2011-04-01

    A hospital director must estimate the revenues and expenses not only in a hospital but also in each clinical division to determine the proper management strategy. A new prospective payment system based on the Diagnosis Procedure Combination (DPC/PPS) introduced in 2003 has made the attribution of revenues and expenses for each clinical department very complicated because of the intricate involvement between the overall or blanket component and a fee-for service (FFS). Few reports have so far presented a programmatic method for the calculation of medical costs and financial balance. A simple method has been devised, based on personnel cost, for calculating medical costs and financial balance. Using this method, one individual was able to complete the calculations for a hospital which contains 535 beds and 16 clinics, without using the central hospital computer system.

  10. Development of a system for academic training of the personnel engaged in nuclear material protection, control and accounting in Russia

    International Nuclear Information System (INIS)

    The main attention in the present paper is focused on discussing the educational problems in the area of nuclear materials physical protection, control and accountability (MPC and A) in Russia. Currently, only the Master of Science Graduate Program has been completely developed for students training. This is taking place at Moscow Engineering Physics Institute (State University, MEPhI), where the sixth generation of Masters has graduated in May 2004. The MPC and A Engineer Degree Program, currently under development at MEPhI, is considered in the paper. This paper discusses specific features of the Engineer Degree training required by the Russian educational legislation and the Russian quality control system as applied to the training process. The paper summarises the main joint actions undertaken during the past three years by MEPhI in collaboration with the US Department of Energy and US National Laboratories for developing the MPC and A Engineer Degree Program in Russia. (author)

  11. Personnel preferences in personnel planning and scheduling

    OpenAIRE

    Veen, van der, H.B.

    2013-01-01

    The personnel of an organization often has seemingly conflicting goals. On the one hand, the common goal is to achieve operational efficiency and to be available for work when needed in the organization. On the other hand, individual employees like to have a good work-life balance, by having personal working hour preferences taken into account. We develop and apply Operations Research methods and tools and show that operational efficiency can be achieved while taking personnel preferences int...

  12. Personnel marketing

    OpenAIRE

    Taubenhanslová, Marcela

    2012-01-01

    The diploma thesis on Personnel Marketing deals with personnel marketing in the company Československá obchodní banka, a. s. (hereinafter ČSOB). The thesis is divided into two main parts theoretical and practical. The theoretical part of this thesis deals with characteristics of concepts especially from the field of human resources management, which are clearly divided according to personnel marketing point of view to external personnel marketing and internal personnel marketing. The pract...

  13. Improving Professional Ethics of Accounting Personnel under the Background of Computerization%电算化背景下提高会计人员职业道德的途径

    Institute of Scientific and Technical Information of China (English)

    张院院

    2013-01-01

    加强会计职业道德建设是提高会计人员素质的重要措施,是社会主义市场经济的需要,也是实现企业会计目标的重要保障。可通过完善会计职业道德规范、加强会计职业道德教育、提高会计人员的自我修养能力、加大对违反职业道德规范的处理力度等方法,提高会计人员职业道德。%Strengthening accounting professional ethics construction is the important measures of improving the quality of accounting personnel, is the requirement of the socialist market economy, also is the an important guarantee to achieve corporate accounting objectives. The professional ethics of accounting personnel can be improved through improving the code of accounting professional ethics, strengthening the accounting professional ethics education, improving the ability of self-cultivation accounting personnel, increasing efforts to deal with violations of professional ethics and other methods.

  14. Study of the Accounting Personnel Training Objective Based on the Competency Framework%基于能力架构的会计人才培养目标研究

    Institute of Scientific and Technical Information of China (English)

    孙朝霞; 王辉

    2011-01-01

    The basic distinguishing sign between talents' types and levels is the competency framework's difference.Based on the analysis of the accounting personnel's basic qualities,differential qualities and competency framework,the objectives of accounting personnel training have been re-located from a new perspective,which will remove the drawbacks of the current one.%区分人才类型与层次的基本标志是能力架构的差异。在对会计人才基本素质、差异化素质及能力架构分析的基础上,以崭新的视角重新定位会计人才的培养目标,克服当前会计人才培养目标定位上的弊端。

  15. 浅议会计电算化专业人才培养模式改革与课程体系构建%Reform on Personnel Training Model and Establishment of Course System of Accountant Computerization

    Institute of Scientific and Technical Information of China (English)

    张立华

    2013-01-01

      As economic and social development, it puts higher demand for the quality and ability of accountant. The key to train accountants who meet the demand of economic society is to establish professional personnel training model and course system. As the phased result of Study on Reform of Course System and Teaching Content of Accounting Computerization Specialty (Project Number:HGJXHB2111191), the paper describes the innovation on personnel training model of accounting computerization specialty, and the reform on course system and teaching content.%  随着经济和社会的发展,社会相关行业对会计人员的素质和能力不断提出新的要求,高职院校能否培养出满足经济社会对高端技能型会计人才的需要,关键在于构建什么样的专业人才培养模式及课程体系,本文作为课题《会计电算化专业课程体系与教学内容改革研究》(课题编号:HGJXHB2111191)的阶段性成果,从我院的实际情况出发,阐述了我院会计电算化专业人才培养模式创新、课程体系及教学内容改革的相关作法。

  16. Research on Application-oriented Personnel Training of Accounting Specialty Based on Market Demand%基于市场需求的应用型会计专业人才培养问题研究

    Institute of Scientific and Technical Information of China (English)

    刘峥; 范莹莹

    2012-01-01

    The level of social needs and the ability to demand are the main basis when making talents' training objectives and training plans. At present, there is a strong demand for market to applied accounting professionals. However, it has the serious gap between the update of traditional accounting education in education ideas, course offering, teaching methods and teaching means and the demand for market to accounting professionals. In order to adapt to the demand of the market, we should make a rational orientation to training goals of accounting personnel, further perfect practice teaching system, actively reform practical teaching methods and teaching methods, and strengthen the teachers' training of practice skills to improve the teachers' ability of practice.%社会需求的层次和需求的能力应是我们制定人才培养目标和培养计划的主要依据.目前市场对应用型会计专业人才需求旺盛,但是由于传统会计教育在教育理念、课程设置、教学方法和教学手段等方面的更新与迅速发展的市场对会计人才的需求存在严重脱节.为了适应市场的需求,必须合理定位会计人才培养目标,进一步完善实践教学体系,积极改革实践性教学方法和教学手段,加强教师 实践技能的培训,提高教师的实践能力.

  17. Personnel Economics: Past Lessons and Future Directions

    OpenAIRE

    Edward P. Lazear

    2014-01-01

    In 1987, the Journal of Labor Economics published an issue on the economics of personnel. Since then, personnel economics, defined as the application of labor economics principles to business issues, has become a major part of labor economics, now accounting for a substantial proportion of papers in this and other journals. Much of the work in personnel economics has been theoretical, in large part because the data needed to test these theories has not been available. In recent years, a numbe...

  18. Neutron personnel dosimetry

    International Nuclear Information System (INIS)

    The current state-of-the-art in neutron personnel dosimetry is reviewed. Topics covered include dosimetry needs and alternatives, current dosimetry approaches, personnel monitoring devices, calibration strategies, and future developments

  19. The School Personnel Administrator.

    Science.gov (United States)

    Knox, Rodney F.

    This paper provides an overview of the development of the school-personnel administrator role. It first describes the influence of the science-management and human-relations movements and the behavioral sciences on personnel administration and human resource management. It next discusses the role of the personnel-performance-appraisal system and…

  20. 4 CFR 28.140 - Personnel actions involving SES members.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Personnel actions involving SES members. 28.140 Section... ACCOUNTABILITY OFFICE Appeals by Members of the Senior Executive Service § 28.140 Personnel actions involving SES members. Members of the GAO Senior Executive Service (SES) may appeal adverse actions relating...

  1. State Actions for Personnel Evaluation

    Directory of Open Access Journals (Sweden)

    Carol B. Furtwengler

    1995-02-01

    Full Text Available This article is an analysis four major policy issues associated with state actions for personnel evaluation from 1983 to 1992 and provides descriptive information about state policy actions taken during those years. Twenty states enacted their first requirements for performance evaluation, and states assumed new roles for program development, implementation, and staff development. Twenty-nine states passed legislation for performance pay programs, but only five programs remained viable by 1992. States generally avoided the issue of teacher tenure when enacting legislation for teacher evaluation. Thirty-eight states enacted 67 changes in legislation prescribing specific requirements for personnel evaluation. During the early part of the reform movement, state actions focused on accountability; toward the end of the reform movement states actions relinquished control and returned responsibility for evaluation to local school districts. Legislation varied across the states in the purpose for evaluation: improvement, continuing employment, and performance pay. The study found a positive relationship (0.48 between state control over personnel evaluation and state funding of education.

  2. Personnel radiation dosimetry

    International Nuclear Information System (INIS)

    The book contains the 21 technical papers presented at the Technical Committee Meeting to Elaborate Procedures and Data for the Intercomparison of Personnel Dosimeters organizaed by the IAEA on 22-26 April 1985. A separate abstract was prepared for each of these papers. A list of areas in which additional research and development work is needed and recommendations for an IAEA-sponsored intercomparison program on personnel dosimetry is also included

  3. Analysis of personnel management

    OpenAIRE

    Novotná, Petra

    2012-01-01

    The topic of this Bachelor's thesis is an analysis of personnel management in the company DIAMONDS INTERNATIONAL CORPORATION - D.I.C. plc., which is engaged in production and selling of diamond jewellery as well as the selling of invested diamonds. The thesis is divided into theoretical part, where the basic personnel activities are characterized, and into practical part, where the theoretical knowledge is compared to the practical reality in the company; in addition, the recommendations are ...

  4. Accounting Professional Work-integrated Learning Personnel Training Mode in Vocational Technical Secondary School in the New Period%新时期职业中专院校会计专业工学结合人才培养模式

    Institute of Scientific and Technical Information of China (English)

    刘胜兰

    2015-01-01

    新时期,作为职业中专院校教育关键构成部分之一的职业中专会计专业,怎样科学地实行工学结合之人才培养模式,给学生整体素质的提升及至素质教育之普及创造活力,逐步成为广为重视的热议话题。本文以阐述工学结合人才培养模式的意义及其基本特征为切入点,通过对当前职业中专院校会计专业工学结合人才培养模式存在的问题和不足进行分析,探讨提出了新时期职业中专院校会计专业有效实施工学结合人才培养模式的策略。%In the new period, as a professional technical secondary school education vocational technical secondary school, one of the key components of accounting major, how to scientifically implement work-integrated learning personnel training mode, to promot students' overall quality, to popularize quality education and create vitality gradually become widely hot topics. This paper illustrates the significance of work-integrated learning personnel training mode and takes its basic characteristics as the breakthrough point. Through analysis of existing problems and the insufficiency in the current accounting professional in vocational secondary technical schools work-integrated learning personnel training mode, discusses and proposes strategies of work-integrated learning talents cultivating mode of ccounting major in vocational technical secondary school in the new period.

  5. 后金融危机时代我国会计人才培养模式的全新探索和实践%Exploration and Implementation of Personnel Training Model for Accountants in the Era of Post-financial Crisis

    Institute of Scientific and Technical Information of China (English)

    杨诚

    2012-01-01

    后金融危机时代的来临意味着企业的市场环境发生了巨大的变化,变革会计人才培养模式以提高会计人才的危机管理能力已经迫在眉睫,该文将针对当前经济形势对会计人才能力素质提出的新挑战,探索后金融危机时代我国会计人才培养模式的创新与实践。%The advent of the post-financial crisis era has brought about an Enormous change in the market environment of enterprises,which makes it urgently necessary to innovate the personnel training model for accountants in order to improve their abilities to manage risks.In view of the new requirements for the competence and qualities of accountants in the current economic situation,the paper explores the innovation and implementation of personnel training mode in the era of post-financial crisis.

  6. 4 CFR 2.5 - Prohibited personnel practices.

    Science.gov (United States)

    2010-01-01

    ... GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM PURPOSE AND GENERAL PROVISION § 2.5 Prohibited personnel...) An evaluation of the character, loyalty, or suitability of such individual. (c) Political activity...) Relatives. GAO employees who are serving as public officials (as defined in section 3110(a)(2) of title...

  7. Personnel Policy and Profit

    DEFF Research Database (Denmark)

    Bingley, Paul; Westergård-Nielsen, Niels Chr.

    2004-01-01

    personnel structure variation. It is found that personnel policy is strongly related to economic performance. At the margin, more hires are associated with lower profit, and more separations with higher profit. For the average firm, one new job, all else equal, is associated with ?2680 (2000 prices) lower......There is a growing awareness of large differences in worker turnover and pay between firms. However, there is little knowledge about the effects of this on firm performance. This paper describes how personnel policies with respect to pay, tenure and worker flows are related to economic performance...... annual profit. Higher wage level and lower wage growth is associated with higher profit. A workforce that has less tenure, all else equal, is more profitable....

  8. Office of Personnel Management associate director is Wachovia Distinguished Speaker

    OpenAIRE

    Ho, Sookhan

    2005-01-01

    Marta Brito Perez, associate director for human capital leadership and merit system accountability in the federal Office of Personnel Management (OPM), will give a lecture as the Wachovia Distinguished Speaker at Virginia Tech's Pamplin College of Business.

  9. Personnel Management in Libraries.

    Science.gov (United States)

    Rubin, Richard, Ed.

    1989-01-01

    Twelve articles discuss personnel management in libraries. Topics covered include building job commitment among employers, collective bargaining, entry-level recruitment, employee turnover, performance evaluation, managing resistance to change, training problems, productivity, employee stress, compensation systems, and the Allerton Park Institute.…

  10. Personnel Scheduling in Laboratories

    NARCIS (Netherlands)

    Franses, Philip; Post, Gerhard; Burke, Edmund; De Causmaecker, Patrick

    2003-01-01

    We describe an assignment problem particular to the personnel scheduling of organisations such as laboratories. Here we have to assign tasks to employees. We focus on the situation where this assignment problem reduces to constructing maximal matchings in a set of interrelated bipartite graphs. We d

  11. Training of personnel

    International Nuclear Information System (INIS)

    Nuclear Regulatory Authority of the Slovak Republic (NRA SR) activities in the area of NPPs staff qualification followed requirements of the Act No. 28/1984 of Collection on the state supervision over nuclear safety of nuclear installations and Decree of CSKAE No. 191/1989 of Collection. Based on these documents, staff having direct influence on nuclear safety by their working activity are subject to an examination of special vocational capability, i.e. verification of a set of their vocational knowledge and skills. Selected staff is examined by the State Examining Committee established by NRA's chairman. Based on successfully passed exams before the State Examining Commission, the NRA issues licences for selected personnel working at the WWER type of a nuclear installation. The positions are as follows: shift supervisor, unit supervisor, primary circuit operator, secondary circuit operator, and reactor physicist.Such licenses are valid for two years from the date of issue.In the event of passing an exam with grade with grade excellent, licences for a 4-year period can be granted to select personnel of the NPP V-2. For the past year of 1997, the number of licences issued to NPPs V-1 and V-2 selected personnel is reviewed. During the year, the technical equipment testing on the NPP Mochovce simulator was done. Granted licences on the ground of the NPP Mochovce for selected personnel as professional qualifications of simulation training instructors. Working negotiations at international level were held during the year to secure funds to improve the NPP V-2 simulator (US AID); also testing of technical equipment of the full-scope simulator of NPP-Mochovce, professional eligibility and overall preparation of simulator training including simulator software. Funded by the PHARE programme, an in co-operation with the IAEA, personnel qualification upgrade courses continued

  12. Modernization of personnel training

    International Nuclear Information System (INIS)

    Personnel training in German nuclear power plants adheres to high standards complying with government regulations. The development of PC technology allows the introduction of new training methods, e.g. computer based training (CBT), as well as their integration into existing systems. In Germany, the operators of nuclear power plants have developed their own computer based standards with a screen design, a hardware platform and an assessment standard. 25% of the theoretical training of the shift personnel is covered by CBT. The CBT-Programmes offer multimedia features: videos, photographs, sound, graphs and switching diagrams of existing systems, practice oriented simulations and 3-D animations. Interaction is the most important attribute of an efficient self-learning-programme. A typical example of such an appropriate theme is the CBT-Lesson ''Pressure Surges in Pipes and Components of Power Plants''. (author)

  13. Automatic personnel contamination monitor

    International Nuclear Information System (INIS)

    United Nuclear Industries, Inc. (UNI) has developed an automatic personnel contamination monitor (APCM), which uniquely combines the design features of both portal and hand and shoe monitors. In addition, this prototype system also has a number of new features, including: micro computer control and readout, nineteen large area gas flow detectors, real-time background compensation, self-checking for system failures, and card reader identification and control. UNI's experience in operating the Hanford N Reactor, located in Richland, Washington, has shown the necessity of automatically monitoring plant personnel for contamination after they have passed through the procedurally controlled radiation zones. This final check ensures that each radiation zone worker has been properly checked before leaving company controlled boundaries. Investigation of the commercially available portal and hand and shoe monitors indicated that they did not have the sensitivity or sophistication required for UNI's application, therefore, a development program was initiated, resulting in the subject monitor. Field testing shows good sensitivity to personnel contamination with the majority of alarms showing contaminants on clothing, face and head areas. In general, the APCM has sensitivity comparable to portal survey instrumentation. The inherit stand-in, walk-on feature of the APCM not only makes it easy to use, but makes it difficult to bypass. (author)

  14. Electronic Official Personnel Folder System

    Data.gov (United States)

    US Agency for International Development — The eOPF is a digital recreation of paper personnel folder that stores electronic personnel data spanning an individual's Federal career. eOPF allows employees to...

  15. Personnel Audit Process

    Directory of Open Access Journals (Sweden)

    Wojciech Pająk

    2012-06-01

    Full Text Available Audit is one of the basic issues in organisation and management. It consists of a number of constituent problems. One of them is the problem of research methodology. On the other hand, internal audit plays an increasingly important role in improvement of the functioning of an organisation . An attempt to apply the concept of internal audit for the purposes of diagnosing human resource management is the subject matter of this paper. Apart from the problems strictly related to the essence of methodology of personnel audit, an attempt was made to determine the problem range determined by this audit.

  16. Personnel policy and management

    International Nuclear Information System (INIS)

    In the field of personnel policy and management two main points must be considered and fitted together: the aspects of the applicant and the aspects of the utility. The applicant wishes a position which suits to his abilities, education, training, experience and self-evaluation. The enterprise has beside these qualification criteria to look to some additional points: reliability - not only in the profession of the applicant but also in his daily life. In this examination licensing authorities are involved too; responsibility in a very broad sense and the ability to make correct decisions sometimes under stress situations. (orig.)

  17. [Violence against health personnel].

    Science.gov (United States)

    Eller, Nanna Hurwitz

    2014-01-20

    Health personnel are at risk of threats and violence, especially when young and inexperienced. Also, working in emergency departments, psychiatric wards, and eldercare bears a risk. The phenomenon is reported from all over the world and may originate in intoxication, confusion or frustration during long waiting hours and uncertainty of treatment and prognosis. Experiences of threats and violence result in decreased well-being, anger, helplessness and thoughts about change of workplace or quitting the job. Training in communication and teamwork may prevent threats and violence. PMID:24629677

  18. 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.

  19. 4 CFR 83.11 - Official Personnel Folder.

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Official Personnel Folder. 83.11 Section 83.11 Accounts... Memorandum of Understanding and the provisions of regulations of U.S. OPM contained in 5 CFR parts 293, 294... temporary nature filed on the left side of the Folder; and (ii) Ensure that all permanent documents of...

  20. Personnel monitoring at JINR

    International Nuclear Information System (INIS)

    For more than 40 years the Division of Radiation Protection (DRP) has provided personnel monitoring (PM) at the Joint Institute for Nuclear Research (JINR). The JINR have a set of basic nuclear facilities, such as: 10 GeV proton and light nuclei synchrophasotron and superconducting accelerator of relativistic nuclei 'NUCLOTRON', the U-400, U-400M, U-200 heavy ion cyclotrons, the 680 MeV proton phasotron, the fast neutron pulsed reactors IBR-2 and IBR-30. These facilities are a powerful sources of ionization radiation fields with wide energy range and complex composition. The DRP carries out a systematic personnel monitoring service of gamma, beta, X-ray and neutron exposures at the JINR. The number of persons monitored has not changed considerably for the last years and at present it amounts to about 2100 persons, including visiting scientists and outside contractors(120). The PM for external exposure is still based on film badge IFK-2,3 with TLD cards for gamma dosimetry, the double film ORWO RD-3,4 for X-ray and beta and nuclear emulsion MK-20 for neutron. The film badge IFK-2,3 contains the different filters combination and open window. (author)

  1. 5 CFR 297.403 - Accounting of disclosure.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accounting of disclosure. 297.403 Section... PROCEDURES FOR PERSONNEL RECORDS Disclosure of Records § 297.403 Accounting of disclosure. (a) The Office or..., agency, or other entity to whom the disclosure is made. (c) Except for the accounting of disclosure...

  2. 5 CFR 10.2 - Accountability systems.

    Science.gov (United States)

    2010-01-01

    ... the Office of Personnel Management may require an agency to establish and maintain a system of accountability for merit system principles that (1) Sets standards for applying the merit system principles,...

  3. Site security personnel training manual

    International Nuclear Information System (INIS)

    As required by 10 CFR Part 73, this training manual provides guidance to assist licensees in the development of security personnel training and qualifications programs. The information contained in the manual typifies the level and scope of training for personnel assigned to perform security related tasks and job duties associated with the protection of nuclear fuel cycle facilities and nuclear power reactors

  4. Internet Accounting

    NARCIS (Netherlands)

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

    2001-01-01

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

  5. Special training of shift personnel

    International Nuclear Information System (INIS)

    The first step of on-the-job training is practical observation phase in an operating Nuclear Plant, where the participants are assigned to shift work. The simulator training for operating personnel, for key personnel and, to some extent, also for maintenance personnel and specialists give the practical feeling for Nuclear Power Plant behaviour during normal and abnormal conditions. During the commissioning phase of the own Nuclear Power Plant, which is the most important practical training, the participants are integrated into the commissioning staff and assisted during their process of practical learning by special instructors. The preparation for the licensing exams is vitally important for shift personnel and special courses are provided after the first non-nuclear trial operation of the plant. Personnel training also includes performance of programmes and material for retraining, training of instructors and assistance in building up special training programmes and material as well as training centers. (orig./RW)

  6. Annual report and accounts 1983

    International Nuclear Information System (INIS)

    The report covers: company information; report of the directors (principal activities of Urenco Limited, a partner in three Anglo/Dutch/German partnerships, in the ownership and operation of centrifuge enrichment plants and the provision of uranium enrichment services; review of the business - report for 1983; results and dividend; personnel matters); profit and loss account; balance sheet. (U.K.)

  7. Internet Accounting

    OpenAIRE

    Pras, Aiko; Beijnum, van, B.J.; Sprenkels, Ron; Párhonyi, Robert

    2001-01-01

    This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like ¿what is being paid for¿ and ¿who is being paid¿. With respect to the question ¿what is being paid for¿ a distinction can be made between transport accounting and content accounting. Transport acco...

  8. Occupational radiation doses to personnel

    International Nuclear Information System (INIS)

    Results are presented of 2-year measurements of personnel doses performed according to the program of Personel Dosimetry Centre of Leningrad Scientific Research Institute of Radiation Hygiene. Investigations were carried out in 7 regions of the USSR. Thermoluminescent ''Harshow 2000 D'' dosemeter and lithium fluoride detector were used. Mean dose for all occupational groups (defectoscopists, personnel of radioactive waste disposal, medical radiologists) is found to be not exceeding 10% of maximum permissible dose. It is concluded that working conditions of personnel tested meet the requirements of RPG-76 and sanitary rules BSR-72/80

  9. 5 CFR 2412.9 - Accounting of disclosures.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Accounting of disclosures. 2412.9 Section 2412.9 Administrative Personnel FEDERAL LABOR RELATIONS AUTHORITY, GENERAL COUNSEL OF THE FEDERAL LABOR RELATIONS AUTHORITY AND FEDERAL SERVICE IMPASSES PANEL GENERAL PROVISIONS PRIVACY § 2412.9 Accounting...

  10. Educational Accountability

    Science.gov (United States)

    Pincoffs, Edmund L.

    1973-01-01

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

  11. 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,...

  12. Accounting standards

    NARCIS (Netherlands)

    B. Stellinga

    2014-01-01

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

  13. Personnel monitoring in geologic fields

    International Nuclear Information System (INIS)

    State of radiation safety for the personnel of geologic crews carrying out neutron logging of wells using Po-Be sources has been evaluated. Given are results of development of methods for the evaluation of individual radiation loads for personnel when working with Po-Be neutron sources useful for the application in practice by a geologic logging crew as well as a quantitative evaluation of profissional radiation loads during this kind of work. The following methods are recommended for personnel monitoring: 1) calculation of whole-body irradiation doses and hands from averaged values of radiation dose rate; 2) calculational tabulated determination of irradiation doses during recharging of shanks of well instruments. Personnel monitoring by means of instrumental methods is not necessary in the considered case

  14. Transportation security personnel training manual

    International Nuclear Information System (INIS)

    Objective of this manual is to train security personnel to protect special nuclear materials and nuclear facilities against theft and sabotage as required by 10 CFR Part 73. This volume contains the introduction and rationale

  15. Office of Personnel Management (OPM)

    Data.gov (United States)

    Social Security Administration — The purpose of this agreement is for SSA to verify SSN information for the Office of Personnel Management. OPM will use the SSN verifications in its investigative...

  16. 5 CFR 880.207 - Adjustment of accounts after finding of death.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Adjustment of accounts after finding of death. 880.207 Section 880.207 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL... Procedures § 880.207 Adjustment of accounts after finding of death. After a missing annuitant is...

  17. Electrostatic forces for personnel restraints

    Science.gov (United States)

    Ashby, N.; Ciciora, J.; Gardner, R.; Porter, K.

    1977-01-01

    The feasibility of utilizing electrostatic forces for personnel retention devices on exterior spacecraft surfaces was analyzed. The investigation covered: (1) determination of the state of the art; (2) analysis of potential adhesion surfaces; (3) safety considerations for personnel; (4) electromagnetic force field determination and its effect on spacecraft instrumentation; and (5) proposed advances to current technology based on documentation review, analyses, and experimental test data.

  18. 32 CFR Appendix C to Part 246 - Personnel Policies and Procedures

    Science.gov (United States)

    2010-07-01

    ... (CONTINUED) MISCELLANEOUS STARS AND STRIPES (S&S) NEWSPAPER AND BUSINESS OPERATIONS Pt. 246, App. C Appendix... of personnel management concepts. The system shall provide maximum authority and accountability to... employees, the S&S civilian personnel shall abide by 32 CFR part 40, the Department of Defense, the...

  19. 48 CFR 752.7007 - Personnel compensation.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Personnel compensation... Personnel compensation. The following clause shall be used in all USAID cost-reimbursement contracts. Personnel Compensation (JUL 2007) (a) Direct compensation of the Contractor's personnel will be...

  20. Special features of the company personnel policy development using outsourcing

    Directory of Open Access Journals (Sweden)

    Ozerchuk, Natalia Mykolayivna

    2012-11-01

    Full Text Available The evaluation of possible replanning and personnel policy improving at modernenterprises is the aim of the article. Business owners absolutely realize that some expenditurefunctions can be easily passed to outsourcing, saving money and gaining flexibility and efficiency ofbusiness processes. The current personnel policy in organizations provides, first of all, personnelmanagement strategy development, taking into account the structure strategy development, which ispossible using the principles of outsourcing. Combining the elements of outsourcing personnelpolicy at the modern enterprises will improve the quality of employees work taking intoconsideration all achievements in the theory and practice in this area and cause a positive socialimpact.

  1. Personnel Management theories and applications

    Institute of Scientific and Technical Information of China (English)

    Yanni Feng

    2010-01-01

    @@ 1.Introduction Many new businesses are opened in the whole world every day.Unfortunately,only a minor part of them has success and continues its activity.There is a variety of reasons which determine the hankruptcy of companies.Most of them are included in running a business,and more and more people come to realize the significance of management,especially personnel management,as personnel represents the relationship between people in the company,which is a key point for the development of enterprise.

  2. 4 CFR 83.6 - Accounting of certain disclosures.

    Science.gov (United States)

    2010-01-01

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

  3. Basis scheme of personnel training system

    International Nuclear Information System (INIS)

    Basic scheme of the training system for NPP personnel of CEZ-EDU personnel training system is described in detail. This includes: specific training both basic and periodic, and professional training meaning specialized and continuous training. The following schemes are shown: licence acquisition and authorisation for PWR-440 Control Room Personnel; upgrade training for job positions of Control Room personnel; maintaining and refresh training; module training for certificate acquisition of servicing shift and operating personnel

  4. Remotely displaying material attributes and personnel movements

    Energy Technology Data Exchange (ETDEWEB)

    Anspach, J.P.; Anspach, D.A. [Sandia National Labs., Albuquerque, NM (United States); Walters, B.G. [Argonne National Lab., Idaho Falls, ID (United States); Crain, B.Jr. [Savannah River Lab., Aiken, SC (United States)

    1996-08-01

    The United States Department of Energy (DOE) uses sensitive or classified parts and material that must be protected and accounted for. We believe there is a need for an automated system that can help protect and monitor these parts and material. In response to this need Sandia National Laboratories (SNL) has developed a real-time personnel and material tracking system called PAMTRAK that has been installed at selected DOE facilities. PAMTRAK safeguards sensitive parts and material by tracking tags worn by personnel and by monitoring sensors attached to the parts or material. This paper describes our goals when designing PAMTRAK, the PAMTRAK system components, our current installations, and the benefits a site can expect when using PAMTRAK. So far PAMTRAK has been installed exclusively at government facilities; however, it is also applicable to private industries that need to protect high value assets. Through government programs such as CRADAs, SBIRs, and other mechanisms, the DOE often works with private industry to promote further development and commercialization of national laboratory developed technologies. SNL supports and welcomes partners and new users of PAMTRAK.

  5. Public Information Personnel and Scientists.

    Science.gov (United States)

    Dunwoody, Sharon L.; Ryan, Michael

    A study examined the attitudes of scientists toward public information personnel and media coverage. Of 456 subjects (half social and behavioral scientists and half biological scientists) chosen randomly from the "American Men and Women of Science" reference books, 287 responded to the seven-page, two-part questionnaire. Part one contained 34…

  6. Project Management Personnel Competencies Evaluation

    Directory of Open Access Journals (Sweden)

    Paul POCATILU

    2006-01-01

    Full Text Available An important factor for the success management of IT projects is the human resource. People involved in the project management process have to be evaluated. In order to do that, same criteria has to be specified. This paper describes some aspects regarding the personnel evaluation.

  7. The Basic Requirements for Personnel Monitoring

    International Nuclear Information System (INIS)

    The code of practice presented here as part of the Agency's Safety Standards deals with the problem of personnel monitoring in establishments in which, or in part of which, work is primarily with radiation sources. It is a development of the fundamental requirements on the subject contained in the Agency's Basic Safety Standards. The code has been prepared by the Secretariat of the Agency on the basis of the work of a panel of experts drawn from a number of Member States. In addition, representatives of several interested international organizations participated in the work of the panel. The Board of Governors of the Agency considered this code of practice in September 1964 and authorized its application to Agency and Agency-assisted operations and recommended to Member States that it be taken into account in the formulation of national regulations or recommendations.

  8. Nuclear material accounting handbook

    International Nuclear Information System (INIS)

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

  9. Essential themes in Personnel economics

    OpenAIRE

    Josheski, Dushko

    2014-01-01

    In this paper are presented essential themes in the subject of personnel economics. In the first part analysis has been conducted on the impact of peer pressure on workplace behaviour. Then again models for compensation structures within firms, and their influence on the utility of work by employees. In the final section of the paper the productivity spillover effect has been analyzed, and the causes of existence of spillovers and their impact on workers’ productivity

  10. Control for occupationally exposed personnels

    Energy Technology Data Exchange (ETDEWEB)

    Murakami, Hiroyuki [Japan Atomic Energy Research Inst., Tokai, Ibaraki (Japan). Tokai Research Establishment; Momose, Takuma

    1999-03-01

    The present status of the technology for the measurement of personnel exposure dose was reviewed based on the basic concept of ICRP Recommendation on new assessment of exposure dose. The personnel dosimeter which has been mostly used by occupationally exposed personnels in Japan is film badge or thermoluminescence dosimeter. Now, photoluminescent glass dosimeter has been paid attention because pulse excitation method by UV laser has been developed. Measurement at an accuracy of 0.1 mSv or more became possible by using this dosimeter at present. In addition, characteristic studies for practical application of electronic, photostimulated luminescence and neutron dosimeters are progressing now. Revision of kinetic model of in vivo metabolism of radioactive substances is progressing based on the recent findings since ICRP Recommendation in 1990. Monitoring an individual internal exposure is made by two methods; direct measurement of the radiation emitted from the body and indirect one by radioanalysis of excretes etc. The latter is inferior to the former in respect of the accuracy of dose assessment, but the direct method is more suitable to detect a little amount of radioactive substance incorporated because of its high sensitivity. In future, it is needed to provide a considerable number of whole body counters against a large-scale nuclear accident. (M.N.)

  11. Personnel Management: A J/A Perspective

    Science.gov (United States)

    Tasca, A. J.

    1974-01-01

    Recently, personnel executives and their staffs are being asked to help management solve an increasing number of human resource and business problems. Personnel management must undergo some changes if it is to achieve its full potential. (Author/AJ)

  12. National Finance Center Personnel/Payroll System

    Data.gov (United States)

    US Agency for International Development — The NFC system is an USDA system used for processing transactions for payroll/personnel systems. Personnel processing is done through EPIC/HCUP, which is web-based....

  13. PERSONNEL DEMOTIVATING: THE REASONS, FACTORS, ELIMINATION METHODS

    OpenAIRE

    Kuznetsova Ekaterina Andreevna

    2012-01-01

    The motivation of the personnel in any economic conditions remains a leading link in an enterprise control system. At creation of system of motivation tracking of extent of its impact on productivity of work of the personnel is important. The boomerang effect which is shown in a demotivating of separate groups of the personnel is often observed. In article features of manifestation of demotivating factors at various stages of work of the personnel are analyzed, the circle of the reasons bring...

  14. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

    Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.

  15. 46 CFR 107.113 - Industrial personnel.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 4 2010-10-01 2010-10-01 false Industrial personnel. 107.113 Section 107.113 Shipping... CERTIFICATION General § 107.113 Industrial personnel. Industrial personnel are all persons, exclusive of the... unit for the sole purpose of carrying out the industrial business or functions of the unit....

  16. 49 CFR 193.2711 - Personnel health.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 3 2010-10-01 2010-10-01 false Personnel health. 193.2711 Section 193.2711 Transportation Other Regulations Relating to Transportation (Continued) PIPELINE AND HAZARDOUS MATERIALS SAFETY...: FEDERAL SAFETY STANDARDS Personnel Qualifications and Training § 193.2711 Personnel health. Each...

  17. Payroll accounting

    OpenAIRE

    Andrýsková, Adéla

    2011-01-01

    Abstract Main topic of my thesis is the Payroll Accounting. The work summarizes most of the areas that are related to this topic and the knowledge necessary in calculating the final determination of wages. Beginning the thesis mentions specific chapters from the Labor code which explain the facts about the start, changes and the termination of the employment contract then more detailed description of the arrangements performed outside of the employment contract and then working hours and mini...

  18. 5 CFR 2100.12 - Accounting of disclosure.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Accounting of disclosure. 2100.12 Section... PROCEDURES § 2100.12 Accounting of disclosure. (a) The AFRH or agency will maintain a record of disclosures... made. (c) Except for the accounting of disclosure made to agencies, individuals, or entities in...

  19. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  20. 75 FR 55159 - Science and Technology Reinvention Laboratory (STRL) Personnel Management Demonstration Project...

    Science.gov (United States)

    2010-09-09

    ... starting salaries; (9) academic degree and certificate training; (10) sabbaticals; and (11) a Voluntary... them accountable for the proper exercise of this authority within the framework of an improved.... Success in recruitment of personnel with critical skills, e. Management authority and accountability,...

  1. Sixth personnel dosimetry intercomparison study

    International Nuclear Information System (INIS)

    The Sixth Personnel Dosimetry Intercomparison Study was conducted March 25 to 27, 1980, at the Oak Ridge National Laboratory. Dosimeters from 28 participating agencies were mounted on anthropomorphic phantoms and exposed to a range of low-level dose equivalents (1.8 to 11.5 mSv neutron, 0.1 to 1.1 mSv gamma) which could be encountered during routine personnel monitoring in mixed radiation fields. The Health Physics Research Reactor (HPRR) operated in the steady-state mode served as the source of radiation for six separate exposures. Lucite and concrete shields along with the unshielded reactor were used to provide three different neutron and gamma spectra. Results reported by the participating agencies showed that TLD-albedo and TLD-700 dosimeters generally provided the most accurate measurements of neutron and gamma dose equivalents, respectively. Film was found to be unsatisfactory for measuring neutron doses produced by HPRR spectra in that measured dose equivalents were much lower than reference values. The TLD-100 dosimeters yielded gamma doses which were much too high indicating that this dosimeter type is generally unsuitable for use in mixed radiation fields similar to those encountered in this study without the use of large correction factors. Although the overall reported results exhibited improvement in performance relative to previous intercomparison studies, the composite measured data showed variations of more than a factor of 2 between measurements of the same exposure made by different agencies

  2. [Preventive vaccinations for medical personnel].

    Science.gov (United States)

    Kerwat, Klaus; Goedecke, Marcel; Wulf, Hinnerk

    2014-05-01

    Vaccinations are among the most efficient and important preventive medical procedures. Modern vaccines are well tolerated. In Germany there are no longer laws for mandatory vaccinations, either for the general public or for medical personnel. Vaccinations are now merely "officially recommended" by the top health authorities on the basis of recommendations from the Standing Committee on Vaccinations (STIKO) of the Robert Koch Institute (RKI) according to § 20 para 3 of the Protection against Infection law (IfSG). The management of vaccine damage due to officially recommended vaccinations is guaranteed by the Federal States. Whereas vaccinations in childhood are generally considered to be a matter of course, the willingness to accept them decreases markedly with increasing age. In the medical sector vaccinations against, for example, hepatitis B are well accepted while other vaccinations against, for example, whooping cough or influenza are not considered to be so important. The fact that vaccinations, besides offering protection for the medical personnel, may also serve to protect the patients entrusted to medical care from nosocomial infections is often ignored.

  3. Annual report and accounts 1989/90

    International Nuclear Information System (INIS)

    The Annual Report and Accounts starts with the years' highlights followed by the Chairman's Review and Chief Executive and Company Reviews. After a general introduction to BNFL's: operations several aspects are looked at in rather more detail; fuel and engineering, reprocessing, technical and planning and corporate affairs including public relations and personnel. The Directors' and Auditors' reports come next, then the accounts with relevant balance sheets and financial statistics. (UK)

  4. Personnel management in the aspect of the company management

    Directory of Open Access Journals (Sweden)

    M. Kciuk

    2007-12-01

    Full Text Available Purpose: This paper presents personnel management development in recent years. The main focus was on the workers selection follows through the choice of the suitable methods of recruitment and selection preceded the planning of personnel needs. Design/methodology/approach: The theoretical research results of the personnel resources management obtained in the past decades and progressed in recent years are reviewed.Findings: It is very clearly and well understood from the presented paper that the workers choice is the continuous process, adapted to the changing needs of the organization.Research limitations/implications: This review makes clear that the value and development of the enterprise depends on the correct selection of workers.Practical implications: Informations included in this paper are very useful material for the present and future enterprises which are supposed to make a choice of new workers. Implications for practice and further research are discussed.Originality/value: This article describes an up-to-date personnel management and its development, taking into account the main stages of this management before employment process.

  5. Director general presentation to personnel

    CERN Multimedia

    2016-01-01

    Dear Colleagues, Many important discussions are scheduled for the upcoming Council Week (13-17 June) on topics including the Medium-Term Plan, the Pension Fund and other matters of great relevance to us.   I would therefore like to share the main outcome of the week with you and I invite you to join me and the Directors in the Main Auditorium at 10 a.m. on Thursday 23 June. The meeting will last about one hour and a webcast will also be available. Best regards, Fabiola Gianotti DG presentation to personnel Thursday 23 June at 10 am Main Auditorium Retransmission in Council Chamber, IT Auditorium, Kjell Jonhsen Auditorium, Prevessin 864-1-C02 Webcast on cern.ch/webcast More information on the event page.

  6. Musculoskeletal disorders in main battle tank personnel

    DEFF Research Database (Denmark)

    Nissen, Lars Ravnborg; Guldager, Bernadette; Gyntelberg, Finn

    2009-01-01

    PURPOSE: To compare the prevalence of musculoskeletal disorders of personnel in the main battle tank (MBT) units in the Danish army with those of personnel in other types of army units, and to investigate associations between job function in the tank, military rank, and musculoskeletal problems....... METHOD: An epidemiologic cross-sectional questionnaire-based examination of an exposed group (MBT personnel) and a reference group (army personnel from other units than MBT units) was conducted. Outcome measures were 1-year prevalence of pain in the anatomical locations of neck, shoulder, low back, knee......, and ankle. RESULTS AND CONCLUSIONS: There were only 4 women in the MBT group; as a consequence, female personnel were excluded from the study. The participation rate was 58.0% (n = 184) in the MBT group and 56.3% (n = 333) in the reference group. The pattern of musculoskeletal disorders among personnel...

  7. Training of nuclear power plant operating personnel

    International Nuclear Information System (INIS)

    Proceedings are presented containing 13 papers on the training of nuclear power plant personnel, especially personnel of WWER type plants. The questions are discussed such as care of personnel, the position of operators and maintenance workers, factors affecting their reliable work, the human factor in reliability and safety of big power facilities, the assurance of a standard system of operators' training with associated social and sociological aspects, the development of psychodiagnostic methodologies for testing and selecting workers for individual jobs. (B.S.)

  8. Office of Personnel Management Catch 62 Match

    Data.gov (United States)

    Social Security Administration — SSA provides the Office of Personnel Management (OPM) with tax returns, Social Security benefits, and military retirement information for the purpose of correctly...

  9. Job Satisfaction of Journalists and PR Personnel.

    Science.gov (United States)

    Olson, Laury D. (Masher)

    1989-01-01

    Surveys job satisfaction of journalists and public relations personnel in the San Francisco Bay Area. Finds public relations personnel significantly more satisfied with both their jobs and profession. Concludes that the relatively lower levels of job satisfaction for journalists are largely a result of lack of autonomy. (SR)

  10. 33 CFR 157.154 - Assistant personnel.

    Science.gov (United States)

    2010-07-01

    ...) POLLUTION RULES FOR THE PROTECTION OF THE MARINE ENVIRONMENT RELATING TO TANK VESSELS CARRYING OIL IN BULK Crude Oil Washing (COW) System on Tank Vessels Personnel § 157.154 Assistant personnel. The owner, operator, and master of a tank vessel having a COW system under § 157.10(e), § 157.10a(a)(2), or §...

  11. 21 CFR 820.25 - Personnel.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Personnel. 820.25 Section 820.25 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) MEDICAL DEVICES... shall establish procedures for identifying training needs and ensure that all personnel are trained...

  12. 34 CFR 300.207 - Personnel development.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 2 2010-07-01 2010-07-01 false Personnel development. 300.207 Section 300.207 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF SPECIAL EDUCATION... CHILDREN WITH DISABILITIES Local Educational Agency Eligibility § 300.207 Personnel development. The...

  13. Maintenance Personnel Performance Simulation (MAPPS) model

    International Nuclear Information System (INIS)

    A stochastic computer model for simulating the actions and behavior of nuclear power plant maintenance personnel is described. The model considers personnel, environmental, and motivational variables to yield predictions of maintenance performance quality and time to perform. The mode has been fully developed and sensitivity tested. Additional evaluation of the model is now taking place

  14. Recent trends and challenges in personnel selection

    NARCIS (Netherlands)

    Lievens, F.; van Dam, K.; Anderson, N.

    2002-01-01

    The aim of this article is to identify recent developments in personnel selection and to review existing research with regard to these recent developments. To this end, 26 human resource representatives were asked to list current or future trends in personnel selection. In addition, existing academi

  15. OPTIMIZATION OF FINANCIAL PERSONNEL NUMBER IN ARMED FORCES OF THE REPUBLIC OF BELARUS

    Directory of Open Access Journals (Sweden)

    A. V. Bolshakova

    2014-01-01

    Full Text Available The paper considers a problem pertaining to reduction of the Armed Forces of the Republic of Belarus and necessity to carry out economically reasonable reforms optimizing strength of financial personnel with the purpose to decrease its number but without undermining financial and operational activities of the Armed Forces as a whole. It has been proposed to optimize strength of financial personnel in the Armed Forces while executing organizational staff transformations such as introduction of a centralized accounting system for service personnel by an example of the Ministry of Defense of the Russian Federation.Normative for financial personnel strength of the supposed unified financial centre which is involved in accounting recordings on salary and other payments has been calculated on the basis of inter-branch standards. While taking as an example a conventional organization “B” with staff strength which is equal to the strength of the Armed Forces of the Republic of Belarus the possible efficiency in introduction of the centralized accounting system for service personnel has been determined in the paper. According to represented calculations reduction of financial personnel dealing with accounting recordings on salary and other payments in the whole organization “B” can constitute up to 60 persons with more than 200 branches which are carrying out independent payment accounting for personnel concerned.Dependence of strength normative on number of financial bodies, percentage of personnel receiving payments through a unified financial centre and concentration of financial and economic document circulation has been determined in the paper. It has been pointed out that it is not sufficient to determine quantitative indices in order to ensure an objective reflection of the efficiency of possible introduction of the centralized accounting system for service personnel in the Armed Forces. In order to obtain complete information it is

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

    OpenAIRE

    Shvets, V.

    2014-01-01

    The knowledge of accounting and control, analysis and audit as the main instruments of cognition and management functions is an integral part of economic education, science and practice and requires improving the training of the accounting personnel in accordance with the requirements of public administration and development of global information systems of business. Real European integration processes require high qualifications and competence of the teaching staff, the development of scient...

  17. Financial Accounting System Based Upon NCES Revised Handbook II.

    Science.gov (United States)

    National Center for Education Statistics (DHEW), Washington, DC. Educational Data Standards Branch.

    This publication describes the development and implementation of a school district financial accounting system based on the concepts and guidelines of the National Center for Education Statistics Handbook II, Revised. The system described was designed by school district personnel to utilize computer equipment and to meet the accounting and…

  18. 5 CFR 2606.207 - Accounting of disclosures.

    Science.gov (United States)

    2010-01-01

    ... Ethics in Government Act, 18 U.S.C. 208(d) and 5 CFR parts 2634 and 2640 of OGE's executive branch... of disclosures for these records. (d) Except for the accounting of a disclosure made under subsection... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Accounting of disclosures....

  19. 17 CFR 1.16 - Qualifications and reports of accountants.

    Science.gov (United States)

    2010-04-01

    ... (g)(2) are those which occur at the decision-making level, i.e., between personnel of the applicant... responsibility for maintenance of the accounting records, including accounting classification decisions, of such... include reviews of the practices and procedures followed by the registrant in making (A)...

  20. 28 CFR 0.141 - Audit and ledger accounts.

    Science.gov (United States)

    2010-07-01

    ... Authorizations With Respect to Personnel and Certain Administrative Matters § 0.141 Audit and ledger accounts... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit and ledger accounts. 0.141 Section... Justice Assistance, Research and Statistics are, as to their respective jurisdictions, authorized to...

  1. Conceptual Model of Business Situation of Attraction and Reproduction of Temporary Personnel of the Event Service

    Directory of Open Access Journals (Sweden)

    Donets Oleksiy S.

    2014-01-01

    Full Text Available The article considers importance of formation of the acting system of personnel management, since personnel determines the competitive potential and competitive advantages of an organisation. It develops a cognitive model of a business situation, which helps to present the process of attraction and reproduction of temporary personnel at enterprises, which deal with organisation of large-scale events, and influence of the factors upon each other. It builds a conceptual model of a business situation of attraction and reproduction of temporary personnel of the event service and, on its basis, offers a model of decision making with the use of elements of fuzzy logic on selection of a specialist for a specific position. It allocates main characteristics of employees, which are taken into account when forming decisions regarding taking on a candidate.

  2. Administrative circular n°11 (REV. 2) – Categories of members of the personnel

    CERN Multimedia

    2012-01-01

    Administrative Circular No. 11 (Rev. 2) entitled “Categories of members of the personnel”, approved by the Director-General following discussion at the Standing Concertation Committee meeting of 11 May 2012 and entering into force on 1 January 2013, is available on the intranet site of the Human Resources Department. This circular is applicable to all members of the personnel. It cancels and replaces Administrative Circular No. 11 (Rev. 1) entitled “Categories of members of the personnel” of January 1997 as regards all contracts of members of the personnel issued on or after 1 January 2013. The circular was revised in order to take into account developments since the last revision of the categories of personnel in 1997 as well as the needs of the Organization and collaborating institutes. In particular, it introduces a new system for distinguishing categories of associated members of the personnel, namely with regard to the purpo...

  3. [Personnel reduction in clinics and legal responsibility].

    Science.gov (United States)

    Schelling, P

    2011-06-01

    Executive clinical physicians are increasingly being made jointly responsible for the economic success of clinics and it is to be expected that this joint responsibility will result in measures to reduce personnel. In this article it will be explained to which limits a reduction in medical personnel can be justified with respect to liability and from what level a reduction in staff can result in forensic risks. Furthermore, it will be discussed which liability or even penal responsibility in this connection affects the physicians, the hospital and especially the senior medical personnel.

  4. Flexible Personnel Scheduling in the Parallel Environment

    Institute of Scientific and Technical Information of China (English)

    XU Ben-zhu; ZHANG Xing-ling

    2014-01-01

    In the view of staff shortages and the huge inventory of products in the current market, we put forward a personnel scheduling model in the target of closing to the delivery date considering the parallelism. Then we designed a scheduling algorithm based on genetic algorithm and proposed a flexible parallel decoding method which take full use of the personal capacity. Case study results indicate that the flexible personnel scheduling considering the order-shop scheduling, machine automatic capabilities and personnel flexible in the target of closing to the delivery date optimize the allocation of human resources, then maximize the efficiency.

  5. Action Accounting 'Untying the Accountancy Knot

    OpenAIRE

    Luby, Alice

    2011-01-01

    Action Accounting ‘ Untying the Accountancy Know’ is an innovative cross-faculty collaboration to develop e-learning activities to enhance and improve the learning experiences of students. The cross-faculty Action Accounting project team was established in 2008 and includes accountancy lecturers from the College of Business and the College of Arts and Tourism as well as members of the Learning Support Services and the Learning Teaching & Technology Centre. Accounting lecturers had observed...

  6. 76 FR 16434 - Merchant Marine Personnel Advisory Committee

    Science.gov (United States)

    2011-03-23

    ... SECURITY Coast Guard Merchant Marine Personnel Advisory Committee AGENCY: Coast Guard, DHS. ACTION... determined that the establishment of the Merchant Marine Personnel Advisory Committee (MERPAC) is necessary... of Committee: Merchant Marine Personnel Advisory Committee. ADDRESSES: If you desire to...

  7. Central Personnel Data File (CPDF) Status Data

    Data.gov (United States)

    Office of Personnel Management — Precursor to the Enterprise Human Resources Integration-Statistical Data Mart (EHRI-SDM). It contains data about the employee and their position, along with various...

  8. Personnel selection as a signaling game.

    Science.gov (United States)

    Bangerter, Adrian; Roulin, Nicolas; König, Cornelius J

    2012-07-01

    Personnel selection involves exchanges of information between job market actors (applicants and organizations). These actors do not have an incentive to exchange accurate information about their ability and commitment to the employment relationship unless it is to their advantage. This state of affairs explains numerous phenomena in personnel selection (e.g., faking). Signaling theory describes a mechanism by which parties with partly conflicting interests (and thus an incentive for deception) can nevertheless exchange accurate information. We apply signaling theory to personnel selection, distinguishing between adaptive relationships between applicants and organizations, among applicants, and among organizations. In each case, repeated adaptations and counteradaptations between actors can lead to situations of equilibrium or escalation (arms races). We show that viewing personnel selection as a network of adaptive relationships among job market actors enables an understanding of both classic and underexplored micro- and macro-level selection phenomena and their dynamic interactions.

  9. Office of Personnel Management (OPM) Earnings

    Data.gov (United States)

    Social Security Administration — Each year the Office of Personnel Management (OPM) sends SSA a file to be verified and matched against the Master Earnings File (MEF) and Employer Information File...

  10. WebPASS Explorer (HR Personnel Management)

    Data.gov (United States)

    US Agency for International Development — WebPass Explorer (WebPASS Framework): USAID is partnering with DoS in the implementation of their WebPass Post Personnel (PS) Module. WebPassPS does not replace...

  11. WebPASS PP (HR Personnel Management)

    Data.gov (United States)

    US Agency for International Development — WebPass Explorer (WebPASS Framework): USAID is partnering with DoS in the implementation of their WebPass Post Personnel (PS) Module. WebPassPS does not replace...

  12. 7 CFR 1400.213 - Military personnel.

    Science.gov (United States)

    2010-01-01

    ... OF AGRICULTURE GENERAL REGULATIONS AND POLICIES PAYMENT LIMITATION AND PAYMENT ELIGIBILITY FOR 2009 AND SUBSEQUENT CROP, PROGRAM, OR FISCAL YEARS Payment Eligibility § 1400.213 Military personnel. If a... determination will remain in effect for the program year....

  13. 49 CFR 1503.407 - Military personnel.

    Science.gov (United States)

    2010-10-01

    ... Assessment of Civil Penalties by TSA § 1503.407 Military personnel. If a report made under this part...), has violated a TSA requirement, an agency official will send a copy of the report to the...

  14. Human resources and personnel management in tourism

    OpenAIRE

    Hurtlová, Kateřina

    2011-01-01

    Bachelor thesis discusses the importance of employees and employee care in tourism, particularly in the hotel industry. The aim of this thesis is to analyze the issue of personnel management and attitude to human resources in an organization which is typical for the tourism industry. The theoretical part deals with human resources management and the position of personnel activities in a company, specifies the importance of employees in the service sector and focuses on hotel management and it...

  15. Enterprise personnel motivation process and its components

    OpenAIRE

    Бала, Володимир Володимирович; Мацак, Анна Григорівна

    2014-01-01

    Despite the large number of research papers and efforts of scientists, problems of personnel motivation for efficient work are still have not solved. Lack of knowledge of the problem of motivation process and its components that enhance the workers' interest in the final results, as well as their theoretical and practical importance have determined the choice of topic and relevance of our work. The paper deals with studying the personnel motivation process. The issues of analyzing the theoret...

  16. Improving human performance in maintenance personnel

    International Nuclear Information System (INIS)

    The continuous evolution and improvement of safety-related processes has included the analysis, design and development of training plans for the qualification of maintenance nuclear power plant personnel. In this respect, the international references in this area recommend the establishment of systematic qualification programmes for personnel performing functions or carrying out safety related tasks. Maintenance personnel qualification processes have improved significantly, and training plans have been designed and developed based on Systematic Approach to Training methodology to each job position. These improvements have been clearly reflected in recent training programmes with new training material and training facilities focused not only on developing technical knowledge and skills but also on improving attitudes and safety culture. The objectives of maintenance training facilities such as laboratories, mock-ups real an virtual, hydraulic loops, field simulators and other training material to be used in the maintenance training centre are to cover training necessities for initial and continuous qualification. Evidently, all these improvements made in the qualification of plant personnel should be extended to include supplemental personnel (external or contracted) performing safety-related tasks. The supplemental personnel constitute a very spread group, covering the performance of multiple activities entailing different levels of responsibility. Some of these activities are performed permanently at the plant, while others are occasional or sporadic. In order to establish qualification requirements for these supplemental workers, it is recommended to establish a rigorous analysis of job positions and tasks. The objective will be to identify the qualification requirements to assure competence and safety. (authors)

  17. Organization of Financial Accounting

    OpenAIRE

    Шпак, Валентин Аркадійович

    2016-01-01

    Organization of financial accounting that is grounded on principles of financial reporting has been considered. The relation between accounting objects and accounts has been researched. Approaches towards solving problems of organization of financial accounting have been described.

  18. A Microeconomic Model of the Personnel Shortage in Public Rehabilitation Agencies

    Science.gov (United States)

    Schultz, Jared C.; Millington, Michael J.

    2007-01-01

    There is a well-documented, growing shortage of rehabilitation counseling professionals in the public sector. Using microeconomics principles, a theoretical model is offered to account for the personnel shortage and propose potential solutions to recruit and retain rehabilitation counselors in the public sector. Suggestions for rehabilitation…

  19. Determining Faculty Effectiveness. Assessing Teaching, Research, and Service for Personnel Decisions and Improvement.

    Science.gov (United States)

    Centra, John A.

    An authoritative, research-based guide to determining faculty effectiveness is offered. Assessment of classroom teaching, scholarship and research, public service, and student advising are faculty tasks examined for personnel decisions and general improvement. Emphasis on educational accountability in academe, due to declining enrollments and…

  20. 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...

  1. 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...

  2. Nuclear power plant personnel training and its evaluation. A guidebook

    International Nuclear Information System (INIS)

    The Guidebook will prove especially useful for, and is addressed primarily to: nuclear power operating organizations establishing or upgrading their NPP personnel training systems; regulatory personnel responsible for setting requirements and/or evaluating NPP personnel training; and organizations (within or outside the operating organization) responsible for the development, implementation and evaluation of training programmes for NPP personnel. Figs, tabs

  3. Suicide rate among former Swedish peacekeeping personnel.

    Science.gov (United States)

    Michel, Per-Olof; Lundin, Tom; Larsson, Gerry

    2007-03-01

    Increased suicide rates for military personnel suffering from post-traumatic stress disorders have been reported in various countries. Although it is known that some peacekeepers are exposed to potentially traumatic events and are thus at risk of suffering from post-traumatic stress reactions, only a few studies have examined suicide rates in this group. Therefore, the aim of this study was to investigate the suicide rate among former Swedish peacekeeping personnel. We compared 39,768 former Swedish peacekeepers to the general population in the National General Population Registry and the Cause-of-Death Registry. A lower number of suicides was found among former Swedish peacekeepers than in the general population. In conclusion, Swedish personnel serving in international peace-keeping operations do not show a higher suicide rate than the general population. Unique problems associated with this research area are discussed. PMID:17436772

  4. Principles for enhancing professionalism of nuclear personnel

    International Nuclear Information System (INIS)

    The management principles in this publication were developed by a committee of senior utility officials with assistance by the staff of the Institute of Nuclear Power Operations (INPO) and with input from virtually all U.S. nuclear utilities. The principles are aimed at creating an environment within a nuclear power plant that promotes a healthy respect for the unique technology that nuclear electric power represents and, thus, to promote great care and conservative, thoughtful decision-making by the nuclear plant staff. The scope of the principles includes all nuclear personnel and gives guidance in the selection and development of management and supervisory personnel and other key individuals in the areas of operations, maintenance, technical support and engineering. Utility managers are encouraged to make in-depth comparisons between these principles and their day-to-day policies and practices, and to use such efforts as opportunities to communicate their organization's management philosophy to all nuclear personnel

  5. 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.

  6. On Human Resources Accountancy and Qualified Personnel Accountancy%论人力资源会计与人才会计

    Institute of Scientific and Technical Information of China (English)

    张惠忠; 龚四海

    2001-01-01

    人力资源和人才是两个不同的概念,人力资源会计与人才会计也不是一回事,它们在目的、地位、理论基础、主体、对象、计量方式、核算程序和方法等方面都存在差异,但互相之间又有着紧密的联系.

  7. Performance estimates for personnel access control systems

    Energy Technology Data Exchange (ETDEWEB)

    Bradley, R. G.

    1980-10-01

    Current performance estimates for personnel access control systems use estimates of Type I and Type II verification errors. A system performance equation which addresses normal operation, the insider, and outside adversary attack is developed. Examination of this equation reveals the inadequacy of classical Type I and II error evaluations which require detailed knowledge of the adversary threat scenario for each specific installation. Consequently, new performance measures which are consistent with the performance equation and independent of the threat are developed as an aid in selecting personnel access control systems.

  8. PAMTRAK: A personnel and material tracking system

    Energy Technology Data Exchange (ETDEWEB)

    Anspach, D.A. [Sandia National Labs., Albuquerque, NM (United States); Anspach, J.P. [Allied-Signal, Inc., Albuquerque, NM (United States). Kansas City Operations; Walters, B.G. [Argonne National Lab., Idaho Falls, ID (United States); Crain, B. Jr. [Science Applications International Corp., Aiken, SC (United States)

    1996-06-01

    There is a need for an automated system for protecting and monitoring sensitive or classified parts and material. Sandia has developed a real-time personnel and material tracking system (PAMTRAK) that has been installed at selected DOE facilities. It safeguards sensitive parts and material by tracking tags worn by personnel and by monitoring sensors attached to the parts or material. It includes remote control and alarm display capabilities and a complementary program in Keyhole to display measured material attributes remotely. This paper describes the design goals, the system components, current installations, and the benefits a site can expect when using PAMTRAK.

  9. PAMTRAK: A personnel and material tracking system

    International Nuclear Information System (INIS)

    There is a need for an automated system for protecting and monitoring sensitive or classified parts and material. Sandia has developed a real-time personnel and material tracking system (PAMTRAK) that has been installed at selected DOE facilities. It safeguards sensitive parts and material by tracking tags worn by personnel and by monitoring sensors attached to the parts or material. It includes remote control and alarm display capabilities and a complementary program in Keyhole to display measured material attributes remotely. This paper describes the design goals, the system components, current installations, and the benefits a site can expect when using PAMTRAK

  10. ABACC's nuclear accounting area

    International Nuclear Information System (INIS)

    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

  11. Accounting management software intellectual rent companies

    Directory of Open Access Journals (Sweden)

    T.S. Osadcha

    2015-12-01

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

  12. 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.

  13. Delphi Accounts Receivable Module

    Data.gov (United States)

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

  14. 5 CFR 2504.11 - Access to the accounting of disclosures from records.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Access to the accounting of disclosures... OFFICE OF THE PRESIDENT PRIVACY ACT REGULATIONS § 2504.11 Access to the accounting of disclosures from records. Rules governing access to the accounting of disclosures are the same as those granting access...

  15. 5 CFR 1302.3 - Access to the accounting of disclosures from records.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Access to the accounting of disclosures... ADMINISTRATIVE PROCEDURES PRIVACY ACT PROCEDURES § 1302.3 Access to the accounting of disclosures from records. Rules governing the granting of access to the accounting of disclosures are the same as those...

  16. 5 CFR 1630.9 - Access to the history (accounting) of disclosures from records.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Access to the history (accounting) of... BOARD PRIVACY ACT REGULATIONS § 1630.9 Access to the history (accounting) of disclosures from records. Rules governing access to the accounting of disclosures are the same as those for granting access to...

  17. LANSCE personnel access control system (PACS)

    International Nuclear Information System (INIS)

    The Radiation Security System (RSS) at the Los Alamos Neutron Science Center (LANSCE) provides personnel protection from prompt radiation due to accelerated beam. The Personnel Access Control System (PACS) is a component of the RSS that is designed to prevent personnel access to areas where prompt radiation is a hazard. PACS was designed to replace several older personnel safety systems (PSS) with a single modem unified design. Lessons learned from the operation over the last 20 years were incorporated into a redundant sensor, single-point failure safe, fault tolerant, and tamper-resistant system that prevents access to the beam areas by controlling the access keys and beam stoppers. PACS uses a layered philosophy to the physical and electronic design. The most critical assemblies are battery backed up, relay logic circuits; less critical devices use Programmable Logic Controllers (PLCs) for timing functions and communications. Outside reviewers have reviewed the operational safety of the design. The design philosophy, lessons learned, hardware design, software design, operation, and limitations of the device are described

  18. 42 CFR 485.70 - Personnel qualifications.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 5 2010-10-01 2010-10-01 false Personnel qualifications. 485.70 Section 485.70 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES... psychology from and educational institution approved by the State in which the institution is located. (h)...

  19. Privacy Issues and Personnel Information Systems.

    Science.gov (United States)

    Grenard, Nancy C.

    1982-01-01

    Records management policy and clear guidelines, communicated campus-wide, are needed so that requests for personnel information are handled consistently and with respect for the privacy of employees. Suggestions for policy formation and current efforts on campuses are outlined. (MSE)

  20. 9 CFR 2.32 - Personnel qualifications.

    Science.gov (United States)

    2010-01-01

    ... least the following areas: (1) Humane methods of animal maintenance and experimentation, including: (i... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Personnel qualifications. 2.32 Section 2.32 Animals and Animal Products ANIMAL AND PLANT HEALTH INSPECTION SERVICE, DEPARTMENT...

  1. Personnel practices can help discourage unionization.

    Science.gov (United States)

    Hoffman, H L

    1989-09-01

    Unionization presents a potential source of cost escalation for hospitals, particularly involving health benefits. The best way to minimize chances that staff members will opt for union representation is to develop personnel practices that demonstrate management's commitment to treating employees fairly, such as providing competitive salaries and benefits, scheduling regular meetings to address worker questions, and developing detailed policy handbooks.

  2. 50 CFR 260.104 - Personnel.

    Science.gov (United States)

    2010-10-01

    ... belongings, eat food, drink beverages, chew gum, or use tobacco in any form in areas where food or food... FOOD PRODUCTS INSPECTION AND CERTIFICATION Inspection and Certification of Establishments and Fishery... Basis 1 § 260.104 Personnel. The establishment management shall be responsible for taking...

  3. 21 CFR 114.10 - Personnel.

    Science.gov (United States)

    2010-04-01

    ... Commissioner for giving instruction in food-handling techniques, food-protection principles, personal hygiene... 21 Food and Drugs 2 2010-04-01 2010-04-01 false Personnel. 114.10 Section 114.10 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) FOOD FOR...

  4. 48 CFR 752.7027 - Personnel.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Personnel. 752.7027 Section 752.7027 Federal Acquisition Regulations System AGENCY FOR INTERNATIONAL DEVELOPMENT CLAUSES AND... normally be appointed for a minimum of 2 years which period includes orientation (less language...

  5. 46 CFR 310.5 - Personnel.

    Science.gov (United States)

    2010-10-01

    ..., shall meet appropriate academic and practical experience standards adopted by the school and approved by... same criteria used in the employment of such personnel in State-supported colleges and universities..., as amended (46 U.S.C. 1114(b)); Pub. L. 97-31 (August 6, 1981); 49 CFR 1.66 (46 FR 47458, Sept....

  6. 42 CFR 485.604 - Personnel qualifications.

    Science.gov (United States)

    2010-10-01

    ... practitioners, and who meets one of the following conditions: (1) Is currently certified as a primary care nurse practitioner by the American Nurses' Association or by the National Board of Pediatric Nurse Practitioners and... Participation: Critical Access Hospitals (CAHs) § 485.604 Personnel qualifications. Staff that furnish...

  7. Computer Anxiety Levels of Virginia Extension Personnel.

    Science.gov (United States)

    Martin, Brenda L.; Stewart, Daisy L.; Hillison, John

    2001-01-01

    Survey responses from 402 Virginia extension personnel showed that secretaries and younger staff had the lowest computer anxiety, technicians and older staff the highest. Time spent using computers, age, and years of employment were somewhat associated with anxiety. Training recommendations were made. (SK)

  8. 42 CFR 485.705 - Personnel qualifications.

    Science.gov (United States)

    2010-10-01

    ..., educational or vocational guidance, psychology, social work, special education or personnel administration... area of nursing from an accredited educational institution; and, (iii) Be certified as a clinical nurse... graduated from a physician assistant educational program that is accredited by the Commission...

  9. Hanford Personnel Dosimeter supporting studies FY-1980

    International Nuclear Information System (INIS)

    Separate abstracts were prepared for the 10 sections of this report which describe fundamental characteristics of the Hanford multipurpose personnel dosimeter (HMPD). Abstracts were not prepared for Appendix A and Appendix B which deal with calculated standard deviations for 100 mrem mixed field exposures and detailed calculations of standard deviations, respectively

  10. Legal constraints imposed on security force personnel

    International Nuclear Information System (INIS)

    It is argued that the penalty for most mistakes made by security is the payment of money by the utility. The security personnel has only to act reasonably and not in a negligent manner. Preventing of sabotage is more important than obtaining a conviction, so it is better to search and not get a conviction than it is not to search

  11. 10 CFR 95.31 - Protective personnel.

    Science.gov (United States)

    2010-01-01

    ..., or other person possesses Secret Restricted Data related to nuclear weapons design, manufacturing and vulnerability information; and certain particularly sensitive Naval Nuclear Propulsion Program information (e.g... 10 Energy 2 2010-01-01 2010-01-01 false Protective personnel. 95.31 Section 95.31 Energy...

  12. When Violence Threatens the Workplace: Personnel Issues.

    Science.gov (United States)

    Willits, Robert L.

    1997-01-01

    Discusses violence in the workplace and suggests a three-tier approach to dealing with violence in libraries that focuses on personnel issues: (1) preventive measures, including applicant screening, supervisory training, and employee assistance programs; (2) threat management, including policy formation and legal action; and (3) crisis/post-trauma…

  13. Toward Effective Science Delivery among Recreation Personnel

    Science.gov (United States)

    Courtney, Arielle; Schneider, Ingrid E.

    2016-01-01

    Effective science delivery to practitioners can improve recreation experiences and environmental educational outcomes. This project explored U.S. Department of Agriculture-Forest Service recreation personnel's research-based information sources, constraints to access and use of research, and opinions about how to improve science delivery to…

  14. Legal constraints imposed on security force personnel

    Energy Technology Data Exchange (ETDEWEB)

    Cadwell, J.J.

    1983-01-01

    It is argued that the penalty for most mistakes made by security is the payment of money by the utility. The security personnel has only to act reasonably and not in a negligent manner. Preventing of sabotage is more important than obtaining a conviction, so it is better to search and not get a conviction than it is not to search. (DLC)

  15. SAPLE: Sandia Advanced Personnel Locator Engine.

    Energy Technology Data Exchange (ETDEWEB)

    Procopio, Michael J.

    2010-04-01

    We present the Sandia Advanced Personnel Locator Engine (SAPLE) web application, a directory search application for use by Sandia National Laboratories personnel. SAPLE's purpose is to return Sandia personnel 'results' as a function of user search queries, with its mission to make it easier and faster to find people at Sandia. To accomplish this, SAPLE breaks from more traditional directory application approaches by aiming to return the correct set of results while placing minimal constraints on the user's query. Two key features form the core of SAPLE: advanced search query interpretation and inexact string matching. SAPLE's query interpretation permits the user to perform compound queries when typing into a single search field; where able, SAPLE infers the type of field that the user intends to search on based on the value of the search term. SAPLE's inexact string matching feature yields a high-quality ranking of personnel search results even when there are no exact matches to the user's query. This paper explores these two key features, describing in detail the architecture and operation of SAPLE. Finally, an extensive analysis on logged search query data taken from an 11-week sample period is presented.

  16. Personnel radiation dosimetry symposium: program and abstracts

    International Nuclear Information System (INIS)

    The purpose was to provide applied and research dosimetrists with sufficient information to evaluate the status and direction of their programs relative to the latest guidelines and techniques. A technical program was presented concerning experience, requirements, and advances in gamma, beta, and neutron personnel dosimetry

  17. 34 CFR 300.156 - Personnel qualifications.

    Science.gov (United States)

    2010-07-01

    ... comparable requirements that apply to the professional discipline in which those personnel are providing... in their discipline or profession— (i) Meet the requirements of paragraph (b)(1) of this section; and... in paragraph (a) of this section must ensure that each person employed as a public school...

  18. College Curriculum for Correctional Instructional Personnel.

    Science.gov (United States)

    EPD Consortium C, Houston, TX.

    The project objective was to gather data for the purpose of identifying the scope and sequence of activities needed by instructional personnel in Texas correctional settings to meet the needs of students in a multidisciplinary setting. Six questionnaires were developed and administered to seven different sample groups: inmates, parolees, teachers,…

  19. 29 CFR 1917.27 - Personnel.

    Science.gov (United States)

    2010-07-01

    ...) MARINE TERMINALS Marine Terminal Operations § 1917.27 Personnel. (a) Qualifications of machinery... apparatus, or any power operated vehicle, or give signals to the operator of any hoisting apparatus. Exception: Employees being trained and supervised by a designated person may operate such machinery and...

  20. Bullying and Inappropriate Behaviour among Faculty Personnel

    Science.gov (United States)

    Meriläinen, Matti; Sinkkonen, Hanna-Maija; Puhakka, Helena; Käyhkö, Katinka

    2016-01-01

    This study focuses on the degree, nature and consequences of bullying or inappropriate behaviour among faculty personnel (n = 303) in a Finnish university. A total of 114 (38%) faculty members answered the email questionnaire. According to the results, 15% of the respondents had experienced bullying; in addition, 45% had experienced inappropriate…

  1. Competency assessments for nuclear industry personnel

    International Nuclear Information System (INIS)

    In 1996, the IAEA published Technical Reports Series No. 380, Nuclear Power Plant Personnel Training and its Evaluation: A Guidebook. This publication provides guidance for the development, implementation and evaluation of training programmes for all nuclear power plant personnel using the systematic approach to training (SAT) methodology. The SAT methodology has since been adopted and used for the development and implementation of training programmes for all types of nuclear facility and activities in the nuclear industry. The IAEA Technical Working Group on Training and Qualification of Nuclear Power Plant Personnel recommended that an additional publication be prepared to provide further guidance concerning competency assessments used for measuring the knowledge, skills and attitudes of personnel as the result of training. This publication has been prepared in response to that recommendation. A critical component of SAT (as part of the implementation phase) is the assessment of whether personnel have achieved the standards identified in the training objectives. The nuclear industry spends a significant amount of resources conducting competency assessments. Competency assessments are used for employee selection, trainee assessment, qualification, requalification and authorization (in some Member States the terminology may be 'certification' or 'licensing'), and job advancement and promotion. Ineffective testing methods and procedures, or inappropriate interpretation of test results, can have significant effects on both human performance and nuclear safety. Test development requires unique skills and, as with any skill, training and experience are needed to develop and improve them. Test item and examination development, use, interpretation of results and examination refinement, like all other aspects of SAT, should be part of an ongoing, systematic process. This publication is primarily intended for use by personnel responsible for developing and administering

  2. Entrepreneurial Properties and Tendency of Agricultural Advisory Personnel

    Directory of Open Access Journals (Sweden)

    Ahmad Yaghoubi Farani

    2013-06-01

    Full Text Available The main purpose of this study was to evaluate the influenceof entrepreneurial characteristics of members of technicaland engineering companies and agricultural advisory serviceson their willingness toward entrepreneurial activities. Entrepreneurshipdevelopment plays an important role in job creationprocess which can eventually lead to the achievement of sustainabledevelopment goals in agriculture. In Iran, a kind ofrural advisory services named technical engineering companiesand agricultural advisory services are legally accountable foragricultural extension and rural development issues. A surveymethodology was utilized to collect data by using a questionnaireinterview. The Target population of the study were all agriculturaladvisory personnel (N=50 currently working in Hamedan andMalayer townships. Results showed that there was no significantrelationship between age, gender, educational level, and workexperience of participants with their entrepreneurial tendency.However, self-confidence, work courage, teamwork spirit, motivationand creativity, competitiveness, self-help, law abidingcharacter, risk-taking and job interest significantly affected theentrepreneurial tendency of participants.

  3. Kenya : Accounting and Auditing

    OpenAIRE

    World Bank

    2001-01-01

    This report assesses accounting and auditing practices in Kenya in relation to the requirements of the International Accounting Standards (IASs) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISAs) issued by the International Federation of Accountants (IFAC). The report addresses the institutional capacity needed to ensure compli...

  4. National accounting and capital

    OpenAIRE

    John M. Hartwick

    2012-01-01

    National Accounting and Capital presents definitive solutions to current problems in national accounting practice. Professor Hartwick deals expertly with problems in accounting natural capital, financial capital and skills capital and communicates his solutions in specially designed national accounting tables or matrices.

  5. ACCOUNTING SERVICES MANAGEMENT

    OpenAIRE

    Elena Ioniță

    2012-01-01

    Accounting services are mainly used by small or medium-sized companies that do not have their own accounting departments, records being performed by specialized firms which cater to several customers. The role of accounting is to provide a series of information necessary to back up significant decisions. Thus, the information provided by the accounting service are the basis of the decision making process both inside and outside the company. Accounting has to be understood as an information sy...

  6. Assessing in financial account

    OpenAIRE

    VACKOVÁ, Lenka

    2008-01-01

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

  7. Fraudulent activities in accounting

    OpenAIRE

    Fábriová, Kristína

    2014-01-01

    This thesis is focused on fraudulent activities in accounting. The aim of this thesis is to analyze current cases of accounting fraud and examine motives for committing accounting fraud, identify methods used by companies to commit accounting fraud and reasons why these fraud cases were not revealed sooner. The thesis is divided into two parts -- theoretical and practical. First part provides theoretical introduction to the topic of fraudulent activities in accounting and describes various me...

  8. Accounting Regulation in Ukraine

    OpenAIRE

    Hora, Michal; Chyzevska, Ludmila

    2013-01-01

    The aim of the paper is to evaluate the regulation and organization of accounting in Ukraine under the changes in the national economic system development and impact of IFRS implementation. The system of legal regulation of accounting in Ukraine is presented by five levels, each comprised of a number of corresponding subjects of regulation and documents. Typical Chart of Accounts is evidence of the continental accounting model in Ukraine. The accounting standards provide freedom of choice as ...

  9. Demands on power plant personnel and personnel organisation from the authorities' point of view

    International Nuclear Information System (INIS)

    A survey is given about those essential aspects of qualification and organization of personnel in nuclear power plants, that are already regulated in laws or guidelines. The considerations of the BMI concerning further developments of these requirements are outlined. (orig.)

  10. Quality of care of nurse-led and allied health personnel-led primary care clinics

    OpenAIRE

    Chin, WY; Lam, CLK; Lo, SV

    2011-01-01

    Objectives To review the literature regarding quality of care of nurse-led and allied health personnel-led primary care clinics with specific attention to the quality indicators for fall prevention, continence care, pulmonary rehabilitation, mental health, pharmaceutical care, and wound care services. Data sources Literature search from 1990 to 2010 including Ovid Medline, Cochrane Database, RAND (Research and Development) Corporation Health Database, the ACOVE (Assessing the Care of Vulnerab...

  11. Simulators for training nuclear power plant personnel

    International Nuclear Information System (INIS)

    Simulator training and retraining of operations personnel is essential for their acquiring the necessary knowledge, skills and qualification for operating a nuclear power plant, and for effective feedback of experience including human based operating errors. Simulator training is the most effective way by far of training operations personnel in co-operation and communication in a team, which also involves instilling attitudes and approaches for achieving excellence and individual responsibility and alertness. This technical document provides guidance to Member States on the procurement, setting up and utilization of a simulator training centre; it will also be useful for organizations with previous experience in the use of simulators for training. The document is the result of a series of advisory and consultants meetings held in the framework of the International Working Group on Nuclear Power Plant Control and Instrumentation in 1989-1992. 17 refs, 2 tabs

  12. Training of nuclear power plant operating personnel

    International Nuclear Information System (INIS)

    A collection is presented containing 11 papers submitted at a conference on the selection and education of specialists for operation and maintenance of nuclear power plants. The conference was attended by specialists from universities and colleges, research institutes and production plants. It debated the methods and aims of both general and specialized theoretical and practical personnel education, the proposals for teaching centre equipment, the use of simulators, computers and other aids in the teaching process; training on school reactors was included. A proposal was put forward of the system of education, the teaching process itself, the content of the basic theoretical subjects, and the method of testing pupils' knowledge. The importance was stressed of establishing a national coordination centre to safeguard the syllabus, methodology, teaching aids, and also the training proper. The system of personnel education in the Paks nuclear power plant, Hungary, is presented as an example. (M.S.)

  13. Personnel Audit Using a Forensic Mining Technique

    Directory of Open Access Journals (Sweden)

    Adesesan B. Adeyemo

    2010-11-01

    Full Text Available This paper applies forensic data mining to determine the true status of employees and thereafter provide useful evidences for proper administration of administrative rules in a Typical Nigerian Teaching Service. The conventional technique of personnel audit was studied and a new technique for personnel audit was modeled using Artificial Neural Networks and Decision Tree algorithms. Atwo-layer classifier architecture was modeled. The outcome of the experiment proved that Radial Basis Function Artificial Neural Network is better than Feed-forward Multilayer Perceptron in modeling of appointment and promotion audit in layer 1 while Logitboost Multiclass Alternating Decision Tree in Layer 2 is best in modeling suspicious appointment audit and abnormal promotion audit among the tested Decision Trees. The evidential rules derived from the decision trees for determining the suspicious appointment and abnormal promotion were also presented.

  14. Scheduling nursing personnel on a microcomputer.

    Science.gov (United States)

    Liao, C J; Kao, C Y

    1997-01-01

    Suggests that with the shortage of nursing personnel, hospital administrators have to pay more attention to the needs of nurses to retain and recruit them. Also asserts that improving nurses' schedules is one of the most economic ways for the hospital administration to create a better working environment for nurses. Develops an algorithm for scheduling nursing personnel. Contrary to the current hospital approach, which schedules nurses on a person-by-person basis, the proposed algorithm constructs schedules on a day-by-day basis. The algorithm has inherent flexibility in handling a variety of possible constraints and goals, similar to other non-cyclical approaches. But, unlike most other non-cyclical approaches, it can also generate a quality schedule in a short time on a microcomputer. The algorithm was coded in C language and run on a microcomputer. The developed software is currently implemented at a leading hospital in Taiwan. The response to the initial implementation is quite promising. PMID:10167872

  15. Survey of international personnel radiation dosimetry programs

    International Nuclear Information System (INIS)

    In September of 1983, a mail survey was conducted to determine the status of external personnel gamma and neutron radiation dosimetry programs at international agencies. A total of 130 agencies participated in this study including military, regulatory, university, hospital, laboratory, and utility facilities. Information concerning basic dosimeter types, calibration sources, calibration phantoms, corrections to dosimeter responses, evaluating agencies, dose equivalent reporting conventions, ranges of typical or expected dose equivalents, and degree of satisfaction with existing systems was obtained for the gamma and neutron personnel monitoring programs at responding agencies. Results of this survey indicate that to provide the best possible occupational radiation monitoring programs and to improve dosimetry accuracy in performance studies, facility dosimetrists, regulatory and standards agencies, and research laboratories must act within their areas of responsibility to become familiar with their radiation monitoring systems, establish common reporting guidelines and performance standards, and provide opportunities for dosimetry testing and evaluation. 14 references, 10 tables

  16. "That's Not in My Job Description!": Personnel Management in the Accountability ERA

    Science.gov (United States)

    Stone-Johnson, Corrie

    2015-01-01

    This case examines the challenges facing a high school principal in a struggling suburban district in the Rust Belt. This school is faced with declining achievement of entering students and a loss of both teaching and support staff. In this context, the principal struggles with the assignment of non-professional duties, which do not fall under the…

  17. PERSONNEL DIVISION BECOMES HUMAN RESOURCES DIVISION

    CERN Multimedia

    Division des ressources humaines

    2000-01-01

    In the years to come, CERN faces big challenges in the planning and use of human resources. At this moment, Personnel (PE) Division is being reorganised to prepare for new tasks and priorities. In order to accentuate the purposes of the operation, the name of the division has been changed into Human Resources (HR) Division, with effect from 1st January 2000. Human Resources DivisionTel.73222

  18. Personnel education and training at Bohunice NPP

    International Nuclear Information System (INIS)

    Procedure for education and training of all the personnel employed at Bohunice Nuclear power plant is presented in detail describing the training system structure, kinds of training, staff members qualification development, short term and long term tasks needed to assure attaining the training objectives. The proposed Staff Members Lifetime education implementation project contains basic starting points, measures to be implemented by 1998. It was prepared on the basis of a primary analysis which confirmed the existing need for implementing the lifetime education system

  19. Hanford personnel dosimeter supporting studies FY-1981

    International Nuclear Information System (INIS)

    This report examined specific functional components of the routine external personnel dosimeter program at Hanford. Components studied included: dosimeter readout; dosimeter calibration; dosimeter field response; dose calibration algorithm; dosimeter design; and TLD chip acceptance procedures. Additional information is also presented regarding the dosimeter response to light- and medium-filtered x-rays, high energy photons and neutrons. This study was conducted to clarify certain data obtained during the FY-1980 studies

  20. Nondestructive Testing Qualification and Certification of Personnel

    International Nuclear Information System (INIS)

    Establishment of nondestructive testing qualification and certification of personnel system is very important for level up of this skill and result. The result of this efficiency is depend on a person's capability who has a sense of responsibility of this part. Now Korea Standards Committee is preparing for this system. But, that is not a detailed practice level. So in this report, We introduce ISO/DIS 9712 international standard to members and, translate it for collect the opinions of hereafter's plan.

  1. Essays in Organization Theory and Personnel Economics

    OpenAIRE

    Brilon, Stefanie

    2010-01-01

    This thesis contains three separate papers that deal with various aspects of organization theory and personnel economics. In the first paper, co-written with Frank Rosar, we consider situations where a principal and an agent favor different projects, whose success depends on both parties' efforts. While their conflict of interest is known, it is unclear to what extent they are willing to compromise on the project choice. We investigate the optimal allocation of two kinds of authority: the aut...

  2. Hanford personnel dosimeter supporting studies FY-1981

    Energy Technology Data Exchange (ETDEWEB)

    1982-08-01

    This report examined specific functional components of the routine external personnel dosimeter program at Hanford. Components studied included: dosimeter readout; dosimeter calibration; dosimeter field response; dose calibration algorithm; dosimeter design; and TLD chip acceptance procedures. Additional information is also presented regarding the dosimeter response to light- and medium-filtered x-rays, high energy photons and neutrons. This study was conducted to clarify certain data obtained during the FY-1980 studies.

  3. Requirement profile for nuclear power station personnel

    International Nuclear Information System (INIS)

    The starting point in deriving the requirement profile for the shift personnel in the control rooms of nuclear power stations is information of a technical, organisational and ergonomic kind. The technique used, the distribution of work to different work areas and the configuration of the workplace is determined by the tasks and the environmental conditions in which they have to be done. (orig./DG)

  4. To all members of the personnel

    CERN Multimedia

    2005-01-01

    Temporary work for children of members of the personnel During the period mid-June to mid-September 2005, a limited number of vacancies for temporary work at CERN (normally unskilled work of a routine nature) will be available to children of members of the personnel (i.e. anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of vacancies available, no children having previously worked at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks and the allowance for the period will be CHF 1621.- net. Candidates should apply via the HR Department's electronic recruitment system (E-rt) : http://humanresources.web.cern.ch/humanresources/internal/personnel/pmd/cr/Staff-kids-05.pdf Completed application forms must be returned to this Service by 8 April 2005 ...

  5. US Navy's personnel neutron dosimetry program

    International Nuclear Information System (INIS)

    Since 1964 the Navy has been monitoring personnel for exposure to neutrons. With nuclear reactors, special nuclear materials, neutron calibration sources, and high energy linear accelerators, the Navy has organize over more neutron sources than any other single organization in the world. Personnel neutron monitoring in the Navy was first accomplished using NTA film from 1964 through 1980. In 1975 the Navy instituted albedo neutron dosimetry, which would completely replace NTA film in 1981. From 1975 through 1982 the Navy directed considerable efforts toward assessing the complexity of its field neutron spectra, evaluating techniques to correct the neutron response of its albedo dosimeter, and developing methods to perform neutron area monitoring. As a result of investigating field neutron spectra, the Navy again modified its calibration procedure in September 1979, by changing its calibration source to Cf-252 moderated with two inches of polyethylene. This source's spectrum more closely represented spectra found aboard ships, and as a result, shipboard personnel neutron doses were reduced by 45%. The Navy's newest albedo dosimeter is calibrated on an ANSI standard PMMA phantom using a D(sub 2)O moderated Cf-252 source at 50 cm

  6. TO ALL MEMBERS OF THE PERSONNEL

    CERN Multimedia

    2002-01-01

    Temporary work for children of members of the personnel During the period mid-June to mid-September 2002, there will be a limited number of vacancies for temporary work at CERN (normally unskilled work of routine nature) which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of vacancies available, no children previously appointed at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks, the allowance being CHF 1564.- for this period. Application form can be obtained from Martine PLAZA, Personnel Management Group (by using the slip below or by electronic mail to Martine.Plaza@cern.ch)) or on the web. Completed application forms must be returned to this service by 3 May 2002 at the l...

  7. TO ALL MEMBERS OF THE PERSONNEL

    CERN Multimedia

    2003-01-01

    Temporary work for children of members of the personnel During the period mid-June to mid-September 2003, there will be a limited number of vacancies for temporary work at CERN (normally unskilled work of routine nature) which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of vacancies available, no children previously appointed at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks, the allowance being CHF 1582.- for this period. Application form can be obtained from Martine PLAZA, HR Division (by electronic mail to Martine.Plaza@cern.ch) or at http://cern.ch/hr-web/internal/general/HN-personnel/ Completed application forms must be returned to this service by 2 May 2003 at th...

  8. TO ALL MEMBERS OF THE PERSONNEL

    CERN Multimedia

    2003-01-01

    Temporary work for children of members of the personnel During the period mid-June to mid-September 2003, there will be a limited number of vacancies for temporary work at CERN (normally unskilled work of routine nature) which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of vacancies available, no children previously appointed at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks, the allowance being CHF 1582.- for this period. Application form can be obtained from Martine PLAZA, HR Division (by electronic mail to Martine.Plaza@cern.ch) or at http://cern.ch/hr-web/internal/general/HN-personnel/ Completed application forms must be returned to this service by 2 May 2003 at t...

  9. TO ALL MEMBERS OF THE PERSONNEL

    CERN Multimedia

    2003-01-01

    Temporary work for children of members of the personnel During the period mid-June to mid-September 2003, there will be a limited number of vacancies for temporary work at CERN (normally unskilled work of routine nature) which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of vacancies available, no children previously appointed at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks, the allowance being CHF 1582.- for this period. Application form can be obtained from Martine PLAZA, HR Division (by using the slip in the bulletin or by electronic mail to Martine.Plaza@cern.ch) or at http://cern.ch/hr-web/internal/general/HN-personnel/ Completed application forms must be returne...

  10. Pit Viper Envenomation in Military Personnel

    Directory of Open Access Journals (Sweden)

    Yavuz Poyrazoglu

    2012-04-01

    Full Text Available Snakebites are common in people living or working in rural area. Military personnel are among the risk groups for viper envenomation. In this study, we presented seven cases of vipera snakebites in military personnel and discussed how to minimize functional loss and maximize the outcome. All of the bites were located in extremities and 5 were at hands. All patients were admitted at the day of snake bite which is an indicator of good triage. Hematological complications were the most common systemic complications. Antivenom therapy was performed according to the severity of the envenomation. Local wound care, grafts and flaps were used for wound coverage. Pit viper envenomation can cause serious morbidity in military personnel especially at hot climates. A suspicion of snake bite must be managed properly. Triage is the most important step to reduce the morbidity. Almost all snake bites occur in extremities, thus protective measurement must be taken especially for hands. [TAF Prev Med Bull 2012; 11(2.000: 127-130

  11. 77 FR 65570 - Merchant Marine Personnel Advisory Committee: Intercessional Meeting

    Science.gov (United States)

    2012-10-29

    ... SECURITY Coast Guard Merchant Marine Personnel Advisory Committee: Intercessional Meeting AGENCY: Coast... of the Merchant Marine Personnel Advisory Committee (MERPAC) will meet to discuss Task Statement 80....S. merchant marine, including but not limited to training, qualifications,...

  12. Keeping Books of Account

    OpenAIRE

    2009-01-01

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

  13. 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....

  14. Accounting Qualities in Practice

    OpenAIRE

    Lennon, Niels Joseph Jerne

    2013-01-01

    There is a tendency in accounting theory, both external reporting and management accounting, to express a representational ideal. This to be understood in the sense that accounting information, independent on whether it is reported externally or used for control purposes internally, ought to represent something underlying, whether this is revenue, costs, performance or other things inscribed in the accounting information. In some cases the underlying is not an object, but a ...

  15. Goals and Psychological Accounting

    OpenAIRE

    Koch, Alexander K.; Nafziger, Julia

    2011-01-01

    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...

  16. The Accountability Bind

    OpenAIRE

    Katrina Bulkley

    2001-01-01

    Charter schools involve a trading of autonomy for accountability. This accountability comes through two forces—markets through the choices of parents and students, and accountability to government through the writing of contracts that must be renewed for schools to continue to operate. Charter schools are supposed to be more accountable for educational performance than traditional public schools because authorizers have the ability to revoke charter contracts. Here, I focus on one central com...

  17. 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....

  18. 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.

  19. Ethics in management accounting

    OpenAIRE

    Marian TAICU

    2010-01-01

    In the knowledge based economy, accounting information in general, and cost information in particular acquire increased importance. The quality of accounting information can be affected by the non-compliance with professional ethical requirements. In relation to the management accounting, the law provides a higher degree of freedom for the organization and presentation of the information, as compared to the financial accounting. Due to the importance of the information supplied, management ac...

  20. Managerial Accounting. Study Guide.

    Science.gov (United States)

    Plachta, Leonard E.

    This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

  1. Lithuania : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

    This assessment of accounting and auditing standards and practices in Lithuania was focuses on the strengths and weaknesses of the institutional arrangements needed to observe International Accounting Standards (IAS) and International Standards on Auditing (ISA). Financial reporting and accounting by Lithuanian enterprises are currently governed by laws and other regulations issued in 1992...

  2. Cambodia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This report provides an assessment of accounting and auditing practices within the corporate sector in Cambodia with reference to the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISA) issued by the International Federation of Accountants (IFAC). This assessment is positioned wi...

  3. Poland : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

    This report provides an assessment of accounting and auditing practices in Poland using international standards as a benchmark, while focusing on the institutional framework and application of given standards. In the recent past, Poland has taken steps in reducing the gap between Polish Accounting Regulations and International Accounting Standards. This is demonstrated in the provisions of...

  4. Colombia : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

    This report is based on the findings of a review of accounting and auditing standards and practices in Colombia. The review exercise focused mainly on the strengths and weaknesses of the institutional framework that supports a corporate financial reporting system in the country. The current legal and regulatory requirements on accounting have led to issuance of conflicting accounting stand...

  5. Accounting Education in Crisis

    Science.gov (United States)

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

    2011-01-01

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

  6. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    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...

  7. Post-traumatic stress among Swedish ambulance personnel

    OpenAIRE

    Jonsson, A; Segesten, K; Mattsson, B

    2003-01-01

    Objective: Emergency workers, including ambulance personnel, must cope with a variety of duty related stressors including traumatic incident exposures. Little is known about the variables that might be associated with post-traumatic stress symptom in high risk occupational groups such as ambulance personnel. This study investigated the prevalence of post-traumatic stress disorder among Swedish ambulance personnel.

  8. 25 CFR 38.12 - Leave system for education personnel.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Leave system for education personnel. 38.12 Section 38.12 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR EDUCATION EDUCATION PERSONNEL § 38.12 Leave system for education personnel. (a) Full-time school-term employees. Employees on a full-time...

  9. 46 CFR 4.03-6 - Qualified medical personnel.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 1 2010-10-01 2010-10-01 false Qualified medical personnel. 4.03-6 Section 4.03-6 Shipping COAST GUARD, DEPARTMENT OF HOMELAND SECURITY PROCEDURES APPLICABLE TO THE PUBLIC MARINE CASUALTIES AND INVESTIGATIONS Definitions § 4.03-6 Qualified medical personnel. The term qualified medical personnel means a physician, physician's...

  10. 9 CFR 590.560 - Health and hygiene of personnel.

    Science.gov (United States)

    2010-01-01

    ... 9 Animals and Animal Products 2 2010-01-01 2010-01-01 false Health and hygiene of personnel. 590.560 Section 590.560 Animals and Animal Products FOOD SAFETY AND INSPECTION SERVICE, DEPARTMENT OF..., Processing, and Facility Requirements § 590.560 Health and hygiene of personnel. (a) Personnel...

  11. 49 CFR 1542.219 - Supplementing law enforcement personnel.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Supplementing law enforcement personnel. 1542.219... Operations § 1542.219 Supplementing law enforcement personnel. (a) When TSA decides, after being notified by... private law enforcement personnel are available to carry out the requirements of § 1542.215, TSA...

  12. 49 CFR 1542.217 - Law enforcement personnel.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Law enforcement personnel. 1542.217 Section 1542... Law enforcement personnel. (a) Each airport operator must ensure that law enforcement personnel used... the criminal laws of the State and local jurisdictions in which the airport is located— (1) A...

  13. 49 CFR 1544.217 - Law enforcement personnel.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Law enforcement personnel. 1544.217 Section 1544... AND COMMERCIAL OPERATORS Operations § 1544.217 Law enforcement personnel. (a) The following applies to... for law enforcement personnel meeting the qualifications and standards specified in §§ 1542.215...

  14. 30 CFR 77.1400 - Personnel hoists and elevators.

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 1 2010-07-01 2010-07-01 false Personnel hoists and elevators. 77.1400 Section... MINES Personnel Hoisting § 77.1400 Personnel hoists and elevators. Except as provided in § 77.1430, the sections in this Subpart O apply only to hoists and elevators, together with their appurtenances, that...

  15. Health nurses’ experiences and attitudes regarding collaboration with dental personnel

    OpenAIRE

    Løken, Sonja Y.; Wang, Nina J.; Wigen, Tove I

    2016-01-01

    Background Collaboration between primary care personnel and dental personnel to prevent early childhood caries has been established in several countries. The purpose of this study was, firstly, to describe health nurses’ experiences and attitudes regarding collaboration with dental personnel, and secondly, to identify characteristic of health nurses and health centres associated with the collaboration. Methods ...

  16. 78 FR 54265 - Merchant Marine Personnel Advisory Committee; Vacancies

    Science.gov (United States)

    2013-09-03

    ... SECURITY Coast Guard Merchant Marine Personnel Advisory Committee; Vacancies AGENCY: Coast Guard, DHS... Merchant Marine Personnel Advisory Committee (MERPAC). This Committee advises the Secretary of the Department of Homeland Security on matters related to personnel in the U.S. merchant marine, including...

  17. 78 FR 28602 - Merchant Marine Personnel Advisory Committee: Intercessional Meeting

    Science.gov (United States)

    2013-05-15

    ... SECURITY Coast Guard Merchant Marine Personnel Advisory Committee: Intercessional Meeting AGENCY: Coast... of the Merchant Marine Personnel Advisory Committee (MERPAC) will meet to work on Task Statement 83... of Commercial Regulations and Standards on matters relating to personnel in the U.S. merchant...

  18. 77 FR 30304 - Merchant Marine Personnel Advisory Committee: Intercessional Meeting

    Science.gov (United States)

    2012-05-22

    ... SECURITY Coast Guard Merchant Marine Personnel Advisory Committee: Intercessional Meeting AGENCY: Coast... of the Merchant Marine Personnel Advisory Committee (MERPAC) will meet to discuss Task Statement 76... Standards on matters relating to personnel in the U.S. merchant marine, including but not limited...

  19. 75 FR 4096 - Merchant Marine Personnel Advisory Committee; Meeting

    Science.gov (United States)

    2010-01-26

    ... SECURITY Coast Guard Merchant Marine Personnel Advisory Committee; Meeting AGENCY: Coast Guard, DHS. ACTION: Notice of meeting. SUMMARY: The Merchant Marine Personnel Advisory Committee (MERPAC) will hold a... merchant marine personnel, such as implementation of the International Convention on Standards of...

  20. 77 FR 66857 - Merchant Marine Personnel Advisory Committee: Intercessional Meeting

    Science.gov (United States)

    2012-11-07

    ... SECURITY Coast Guard Merchant Marine Personnel Advisory Committee: Intercessional Meeting AGENCY: Coast... of the Merchant Marine Personnel Advisory Committee (MERPAC) will meet to work on Task Statement 71... Standards on matters relating to personnel in the U.S. merchant marine, including but not limited...

  1. 78 FR 40757 - Merchant Marine Personnel Advisory Committee: Intercessional Meeting

    Science.gov (United States)

    2013-07-08

    ... SECURITY Coast Guard Merchant Marine Personnel Advisory Committee: Intercessional Meeting AGENCY: Coast... of the Merchant Marine Personnel Advisory Committee (MERPAC) will meet to work on Task Statement 82... Standards on matters relating to personnel in the U.S. merchant marine, including but not limited...

  2. 75 FR 6680 - Merchant Marine Personnel Advisory Committee; Meetings

    Science.gov (United States)

    2010-02-10

    ... SECURITY Coast Guard Merchant Marine Personnel Advisory Committee; Meetings AGENCY: Coast Guard, DHS. ACTION: Notice of meetings. SUMMARY: The Merchant Marine Personnel Advisory Committee (MERPAC) will meet... Commandant for Operations on issues concerning merchant marine personnel. Agenda of Meeting The agenda...

  3. 76 FR 59147 - Merchant Marine Personnel Advisory Committee, Correction

    Science.gov (United States)

    2011-09-23

    ... SECURITY Coast Guard Merchant Marine Personnel Advisory Committee, Correction AGENCY: Coast Guard, DHS... 50744), the Coast Guard published a notice of meeting for the Merchant Marine Personnel Advisory Committee in the Federal Register. The Merchant Marine Personnel Advisory Committee was unable to...

  4. Personnel Administration in Education: Leadership for Instructional Improvement. Second Edition.

    Science.gov (United States)

    Harris, Ben M.; And Others

    The central thesis of this book is that personnel administration must be concerned more with the process of educational change and less with the filling of openings, more with instructional change and less with instructional personnel per se. The 12 chapters deal with these personnel administration topics: (1) the improvement of instruction…

  5. Jobs Gone Begging: Personnel Needs and Youth Services.

    Science.gov (United States)

    Ashford, Richard

    1984-01-01

    Analysis of New England information science personnel needs focuses on job vacancies by specialization (1980-1983); priority personnel needs; overall personnel priorities; average of advertised salaries and job by type of employer; and demand for information, processing, and youth service workers. A substantial need for children's and school…

  6. 34 CFR 300.530 - Authority of school personnel.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 2 2010-07-01 2010-07-01 false Authority of school personnel. 300.530 Section 300.530... CHILDREN WITH DISABILITIES Procedural Safeguards Due Process Procedures for Parents and Children Discipline Procedures § 300.530 Authority of school personnel. (a) Case-by-case determination. School personnel...

  7. Work stress and health effects among university personnel.

    NARCIS (Netherlands)

    Donders, N.C.G.M.; Gulden, J.W.J. van der; Furer, J.W.; Tax, L.C.M.M.; Roscam Abbing, E.W.

    2003-01-01

    OBJECTIVE. (1) To investigate the contribution of job characteristics and personal characteristics to the explanation of health effects among university personnel; (2) to investigate the differences between scientific personnel (SP) and non-scientific personnel (NSP); (3) to investigate whether heal

  8. 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...

  9. Nuclear fuel lease accounting

    International Nuclear Information System (INIS)

    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

  10. Computer - Assisted Accounting

    OpenAIRE

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

    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 co...

  11. 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...

  12. Firefighting training for nuclear facility personnel

    International Nuclear Information System (INIS)

    As a result of the Browns Ferry incident of 1975, an increasing amount of attention has been devoted to fire protection at nuclear power plants in the United States. Regulatory Guide 1.120, NUREG-0050, and NRC Branch Technical Position 9.5-1 were developed to specifically address the nature of such programs, including fire suppression training for plant fire brigades. In early 1978, the Texas A and M University Nuclear Science Center (NSC) and the Fire Protection Training Division of the Texas Engineering Extension Service developed a one-week course emphasizing hands-on exercises to meet the need for training nuclear power plant personnel in firefighting skills. During the past two years six NSC staff members have completed the program, and the result has been greatly increased confidence and improved ability to handle fire situations as well as other types of emergencies. As a result of this, we believe that this type of training is very valuable, if not essential for selected research reactor personnel from each facility. Proposed standard ANS 15.17 would require that 'active fire protection elements' such as brigade training of this nature be a part of each research reactor's fire protection program. This paper discusses a special course that is designed for non-utility nuclear personnel needing combined fire and radiological emergency training. Included in the curriculum are classroom lectures on theory and numerous field exercises covering the use of breathing apparatus under fire conditions, application techniques for handheld extinguishers, and flammable liquid fire control. Special sessions cover the control of radioactive contamination in fire emergencies, with live isotopes used to give the student realistic training in this area. (author)

  13. 77 FR 4368 - Advanced Energy Industries, Inc., Including On-Site Leased Workers From Mid Oregon Personnel...

    Science.gov (United States)

    2012-01-27

    ... From Mid Oregon Personnel, Including Workers Whose Unemployment Insurance (UI) Wages Are Reported... had their wages reported through a separate unemployment insurance (UI) tax account under the name PV..., including workers whose unemployment insurance (UI) wages are reported through PV Powered, currently...

  14. 49 CFR 1242.83 - Officers-general superintendence; accounting, auditing and finance; management services and data...

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Officers-general superintendence; accounting, auditing and finance; management services and data processing; personnel and labor relations; legal and..., auditing and finance; management services and data processing; personnel and labor relations; legal...

  15. [Occupational skin diseases in medical personnel].

    Science.gov (United States)

    2011-01-01

    Occupational skin diseases develop mostly in certain occupational groups at risk. The authors studied features of occupational skin diseases in medical personnel examined over 2003-2007. During this time, occupational skin disease was diagnosed in 118 individuals out of which 24 (20.3%) were medical staffers. All 24 examinees suffered from occupational allergic skin conditions. Most common causes of these were medicines, latex, desinfectants. Nurses are most prone to skin conditions (91.67%). Special risk group covers surgeons, psychiatrists and dentists. As medical staffers are occupational risk group for occupational skin conditions, diagnosed allergic dermatoses in them should be considered as having possible occupational occupational origin.

  16. Radiation monitoring data representation for duty personnel

    International Nuclear Information System (INIS)

    Currently, Web-GIS technologies are widely used to generate a reliable and intuitive web-based interface to monitor the current radiation situation in various regions of the Russian Federation. The developed 'Server Web-Monitoring' web-application is intended for duty personnel and can operate not only on desktop computers but also on mobile devices. The subsystem of duty personnel notification about any Off-Normal Situation (ONS) (such as: critical threshold exceedances or failures in operation of monitoring systems) is also considered in the paper. Three types of Automated Radiation Monitoring Systems (ARMS) are available for monitoring: - regional ARMS; - facility-level ARMS; - ARMS of nuclear power plant surveillance areas. Google Maps and Google Maps API toolbox are used as the cartographic basis. In the general-monitoring window only general information on each of the local systems is available. Next, the operator can move to monitoring of local ARMS he is interested in. The operator can either view a list of Radiation Situation Monitoring Posts (RSMP) showing the current data in the right frame or hide it and use the map only. Viewing the log of critical threshold exceedances for 24 hours and a report on all RSMPs of a given system over the last 7 days is also possible. The report contains maximum values of measurements for every day and for each RSMP. The developed web-application includes: - monitoring of the radiation situation and its changes on the general map of the Russian Federation and on maps of local ARMS; - displaying 7-day reports for all RSMPs of the selected ARMS; - displaying the log of critical threshold exceedances recorded over the past day. The notification subsystem informs duty personnel on all ONS, namely, on critical threshold exceedances in the incoming data and failures in operation of monitoring systems. The key features of the notification subsystem are: - round-the-clock functioning; - automatic notification in case of e

  17. Going beyond "highly-qualified personnel" to "value-added personnel"

    Science.gov (United States)

    Nantel, Marc; Fox, Bradley; Gelsthorpe, Leanne; Hamilton, Roxy; Marshall, Robert; Williamson, Guida

    2005-10-01

    Employers clamour for more "Highly-Qualified Personnel" (HQP) to hire, and photonics is no exception. The challenge facing all new graduates lies in what actually constitutes a Highly-Qualified Person. Yesterday, an HQP was often understood to be a graduate with a Bachelor's, Master's or Ph.D. degree. Today, industry is demanding that an HQP be either a university or college graduate with strong academic standing AND a sound business and communications skill set. In this paper, we introduce the concept of "Value-Added Personnel" (VAP), which marries both scientific and "soft-skills" aspects, and we present a new program in Ontario to produce VAPs.

  18. Conditions for selection, training and placement of personnel

    International Nuclear Information System (INIS)

    Methods applied in the choice of personnel include: the assessment of personnel files, references, interviews, examinations, long-term observation of the respective person. Investment intents go hand in hand with the concept of labour demands. The planned employment of personnel takes place from the very beginning of the construction of the power plant. At the Bohunice V-1 nuclear power plant 23 university graduates, 29 secondary school graduates and 64 graduates of vocational schools were employed every year. Social measures and complex care are being implemented. Personnel is being selected also on the basis of an assessment of their psychic qualities which are very important in view of the high personal and social responsibility of nuclear power plant personnel. The high technical standard of the equipment places high demands on the education level of all personnel, high demands on training, high remuneration and high level of allround care of personnel. (M.D.)

  19. Development of NPP personnel training system in Ukraine

    International Nuclear Information System (INIS)

    Modern personnel training and retraining system is a guarantee of NPPs safe reliable operation. Since the time when independence of Ukraine was proclaimed personnel training system was created directly at NPPs. This system is based on the latest legislation framework, developed subject to IAEA recommendations, gained international experience in the field of personnel training in view of increased demands to personnel qualification. Training Centers, formed at each plant, form one of the main components of NPP personnel training. Personnel training at Training Centers is performed in accordance with standard programmes. Simulator training base was created by joint efforts of specialists from the USA, Russia and Ukraine. Establishing manager training system and replacement reserves for National Nuclear Energy Generating Company 'ENERGOATOM' (NNEGC 'ENERGOATOM') managerial personnel, including training programme and training materials development, teacher selection and training, is under way. (author)

  20. 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...

  1. 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

  2. Towards ecosystem accounting

    OpenAIRE

    C. Duku; H. Rathjens; Zwart, S.J.; Hein, L

    2015-01-01

    Ecosystem accounting is an emerging field that aims to provide a consistent approach to analysing environment-economy interactions. One of the specific features of ecosystem accounting is the distinction between the capacity and the flow of ecosystem services. Ecohydrological modelling to support ecosystem accounting requires considering among others physical and mathematical representation of ecohydrological processes, spatial heterogeneity of the ecosystem, temporal resolution, and required...

  3. Unemployment Accounts for Germany

    OpenAIRE

    Boss, Alfred; Alessio J. G. Brown; Snower, Dennis J.

    2007-01-01

    We present a proposal for reforming unemployment assistance in Germany through the introduction of unemployment accounts (UAs). Instead of paying taxes that finance the unemployment assistance, employed people make ongoing contributions to their UAs and can make withdrawals from these accounts during periods of unemployment. The aim of this policy proposal is to improve employment incentives without significant changes in the current redistribution scheme. We provide a detailed account of how...

  4. Emerging accounting trends accounting for leases.

    Science.gov (United States)

    Valletta, Robert; Huggins, Brian

    2010-12-01

    A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.

  5. To all members of the personnel

    CERN Multimedia

    HR Department

    2011-01-01

    Summer work for children of members of the personnel During the period from 13 June to 16 September 2011 inclusive, there will be a limited number of jobs for summer work at CERN (normally unskilled work of a routine nature), which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with the Organization). Candidates must be aged between 18 and 24 inclusive on the first day of the contract, and must have insurance coverage for both illness and accident. The duration of all contracts will be 4 weeks and the allowance will be 1717 CHF for this period. Candidates should apply via the HR Department’s electronic recruitment system (E-rt): https://ert.cern.ch/browse_intranet/wd_pds?p_web_site_id=1&p_web_page_id=8886&p_no_apply=&p_show=N Completed application forms must be returned by 11 April 2011 at the latest. The results of the selection will be available by the end of May 2011. For further information, please con...

  6. TO ALL MEMBERS OF THE PERSONNEL

    CERN Multimedia

    2001-01-01

    During the period mid-June to mid-September 2001, there will be a limited number of vacancies for temporary work at CERN (normally unskilled work of a routine nature) which will be made available to children of members of the personnel (that is, anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of vacancies available, no children previously appointed at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks, the allowance being CHF 1538.- net for this period. Application forms can be obtained via the Web at the following address: http://cern.web.cern.ch/CERN/Divisions/PE/ under the heading 'Other Useful Links' or from Paula Barriere, Personnel Management Group (by using the slip below or by electronic mail to Paula.Barriere@.cern.ch). Completed applic...

  7. Characterization of a thermoluminiscence personnel dosimetry system

    International Nuclear Information System (INIS)

    Various tests carried out to characterize a Thermoluminiscence Personnel Dosimetry Automatic System, based on the optical heating of a multielement dosemeter are presented. The dosemeter consists of Lithium Borate (Copper) and Calcium Sulphate (Thallium) phosphors. The Dosimetric System shows some outstanding features, such as its simplicity (no aditional annealing procedures are required), its short reading cycle (160 TLD per hour and its data handling capabilities (RS-232C and Parallel Printer digital ports and four analigic outputs for Glow Curve Adquisition). The tests performed have been designed to conform with the different existing international Standards and Recommendations (ANSI: N13.11-1983; IEC:Draft 45B-1987, ISO:DP 8034-1984) The new radiological quantities (I.C.R.U.-19855) have been used for calibration. The results obtained (linearity, repeatibility, detection threshold, residue, stability of stored information, etc) show the optimum performance of this dosimetric system in its aplication to routine personnel dose monitoring. Based on the dosemeter energy discriminating response, an algorithm for dose assesment has been developed. The method allows personal dose calculations within 10% and gives valuable information on the quality and energy of incident radiation, for photons from 30 to 2000 keV and for Beta penetrating radiation (Sr/Y, U). (Author)

  8. To all members of the personnel

    CERN Multimedia

    HR Department

    2008-01-01

    Temporary work for children of members of the personnel During the period from 16 June to 12 September 2008 inclusive, there will be a limited number of jobs for temporary work at CERN (normally unskilled work of a routine nature), which will be open to children of members of the personnel (i.e. anyone holding an employment or association contract with the Organization). Candidates must be aged between 18 and 24 inclusive on the first day of the contract, and must have insurance coverage for both illness and accident. The duration of appointments will be 4 weeks and the allowance for this period will be 1663.- CHF. Candidates should apply via the HR Department’s electronic recruitment system (E-rt): https://ert.cern.ch/browse_www/wd_pds?p_web_page_id=6160 Completed application forms must be made on-line by 13 April 2008 at the latest. The results of the selection will be available on 18 May 2008. For further information, please contact: Geraldine.Ballet@cern.ch HR ...

  9. To all members of the personnel

    CERN Multimedia

    FI Department

    2008-01-01

    Temporary work for children of members of the personnel During the period from 16 June to 12 September 2008 inclusive, there will be a limited number of jobs for temporary work at CERN (normally unskilled work of routine nature), which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with the Organization). Candidates must be aged between 18 and 24 inclusive on the first day of the contract, and must have insurance coverage for both illness and accident. The duration of appointments will be 4 weeks and the allowance for this period will be 1663.- CHF. Candidates should apply via HR Department’s electronic recruitment system (E-rt): https://ert.cern.ch/browse_www/wd_pds?p_web_page_id=6160 Completed application forms must be made on-line by 13 April 2008 at the latest. The results of the selection will be available on 18 May 2008. For further information, please contact: mailto:Geraldine.Ballet@cer...

  10. To all members of the personnel

    CERN Multimedia

    HR Department

    2008-01-01

    Temporary work for children of members of the personnel During the period from 16 June to 12 September 2008 inclusive, there will be a limited number of jobs for temporary work at CERN (normally unskilled work of a routine nature), which will be open to children of members of the personnel (i.e. anyone holding an employment or association contract with the Organization). Candidates must be aged between 18 and 24 inclusive on the first day of the contract, and must have insurance coverage for both illness and accident. The duration of appointments will be 4 weeks and the allowance for this period will be 1663 CHF. Candidates should apply via the HR Department’s electronic recruitment system (E-rt): https://ert.cern.ch/browse_www/wd_pds?p_web_page_id=6160 Completed application forms must be submitted on-line by 13 April 2008 at the latest. The results of the selection will be available on 18 May 2008. For further information, please contact: mailto:Geraldine.Ballet@cern....

  11. To all members of the personnel

    CERN Multimedia

    Martine Briant

    2006-01-01

    Temporary work for children of members of the personnelDuring the period 12 June to 15 September 2006 included, there will be a limited number of jobs for temporary work at CERN (normally unskilled work of routine nature) which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of jobs available, no children who have previously worked at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks, the allowance being CHF 1640.- for this period. Candidates should apply via HR department's electronic recruitment system (E-rt) : https://ert.cern.ch/browse_www/wd_pds?p_web_page_id=4691 Completed application forms must be returned to this service by 17 April 2006 at the latest. The results of ...

  12. To all members of the personnel

    CERN Multimedia

    2006-01-01

    Temporary work for children of members of the personnelDuring the period 12 June to 15 September 2006 included, there will be a limited number of jobs for temporary work at CERN (normally unskilled work of routine nature) which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of jobs available, no children who have previously worked at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks, the allowance being CHF 1640.- for this period. Candidates should apply via HR department's electronic recruitment system (E-rt): https://ert.cern.ch/browse_www/wd_pds?p_web_page_id=4691 Completed application forms must be returned to this service by 17 April 2006 at the latest. The results of t...

  13. To all members of the personnel

    CERN Multimedia

    HR Department

    2009-01-01

    Temporary work for children of members of the personnel During the period from 15 June to 11 September 2009 inclusive, there will be a limited number of jobs for temporary work at CERN (normally unskilled work of routine nature), which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with the Organization). Candidates must be aged between 18 and 24 inclusive on the first day of the contract, and must have insurance coverage for both illness and accident. The duration of all appointments will be 4 weeks and the allowance will be CHF 1717. - for this period. Candidates should apply via HR Department’s electronic recruitment system (E-rt): https://ert.cern.ch/browse_www/wd_pds?p_web_page_id=6970 Completed application forms must be returned by 10 April 2009 at the latest. The results of the selection will be available on 22 May 2009. For further information, please contact: mailto:Inger.Carriero@cern.c...

  14. To all members of the personnel

    CERN Multimedia

    HR Department

    2010-01-01

    Summer work for children of members of the personnel During the period from 14 June to 17 September 2010 inclusive, a limited number of jobs for summer work at CERN (normally unskilled work of a routine nature) will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with the Organization). Candidates must be aged between 18 and 24 inclusive on the first day of the contract, and must have insurance coverage for both illness and accident. The duration of all contracts will be 4 weeks and the allowance will be 1717 CHF for this period. Candidates should apply via the HR Department’s electronic recruitment system (E-rt): https://ert.cern.ch/browse_www/wd_pds?p_web_page_id=7716 Completed application forms must be returned by 9 April 2010 at the latest. The results of the selection will be available on 21 May 2010. For further information, please contact: Inger.Carriero@cern.ch Tel. 71372

  15. To all members of the personnel

    CERN Multimedia

    HR Department

    2009-01-01

    Temporary work for children of members of the personnel During the period from 15 June to 11 September 2009 inclusive, there will be a limited number of jobs for temporary work at CERN (normally unskilled work of a routine nature), which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with the Organization). Candidates must be aged between 18 and 24 inclusive on the first day of the contract, and must have insurance coverage for both illness and accident. The duration of all appointments will be 4 weeks and the allowance will be CHF 1717. - for this period. Candidates should apply via the HR Department’s electronic recruitment system (E-rt): https://ert.cern.ch/browse_www/wd_pds?p_web_page_id=6970 Completed application forms must be returned by 10 April 2009 at the latest. The results of the selection will be available on 22 May 2009. For further information, please contact: mailto:Inger.Carriero@...

  16. To all members of the personnel

    CERN Multimedia

    HR Department

    2009-01-01

    Temporary work for children of members of the personnel During the period from 15 June to 11 September 2009 inclusive, there will be a limited number of jobs for temporary work at CERN (normally unskilled work of a routine nature), which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with the Organization). Candidates must be aged between 18 and 24 inclusive on the first day of the contract, and must have insurance coverage for both illness and accident. The duration of all appointments will be 4 weeks and the allowance will be CHF 1717. - for this period. Candidates should apply via the HR Department’s electronic recruitment system (E-rt): https://ert.cern.ch/browse_www/wd_pds?p_web_page_id=6970 Completed application forms must be returned by 10 April 2009 at the latest. The results of the selection will be available on 22 May 2009. For further information, please contact: mailto:Inger.Carriero...

  17. Brazilian system for NPP personnel training

    International Nuclear Information System (INIS)

    Brazil has two nuclear power plants in operation (Westinghouse design 657 MW PWR-type Angra-1 NPP, in commercial operation since 1985), (Siemens/KWU-design 1300 MW PWR-type Angra-2 NPP in commercial operation since 2000) and a third for which about 80% of components are already stored on site, awaiting for construction (Siemens/KWU-design 1300 MW PWR-type Angra-3 NPP). The training center is operated by ELETRONUCLEAR at Angra site. It is divided in main training center, simulator training center and maintenance training center. All training activities for Angra-1 and 2 operation personnel are performed in the training center, with exception of simulator training for licensed control room operators of Angra 1, which is performed at training centers in the U.S. and Spain. International cooperation and assistance have been extensively used during last years . All training modules are developed and updated by utility staff. Most of Instructors come from the Operations staff. Training methodology is characterized by modules which follow international practices. The simulator training center was built in 1985 and houses a full-scope training simulator used as design reference is the one used for Angra-2 NPP. Since 1985 an extensive scope of courses for operators, managers and other specialists from a total of eleven NPPs and other organizations in Germany, Spain, Argentina and Switzerland is being provided by ELETRONUCLEAR with utilization of the simulator and Angra-2 training center staff. Provision of such courses for NPP operators from other countries results in acquisition, by ELETRONUCLEAR instructors, of considerable experience in the field of training of NPP operation personnel. This experience is extremely useful for qualification of Angra-2 operators. Maintenance training center started its activities in July 1996. It presently consists of classrooms, meeting rooms and offices for staff. A maintenance workshop is currently under construction and is going to be

  18. The Accountability Bind

    Directory of Open Access Journals (Sweden)

    Katrina Bulkley

    2001-10-01

    Full Text Available Charter schools involve a trading of autonomy for accountability. This accountability comes through two forces—markets through the choices of parents and students, and accountability to government through the writing of contracts that must be renewed for schools to continue to operate. Charter schools are supposed to be more accountable for educational performance than traditional public schools because authorizers have the ability to revoke charter contracts. Here, I focus on one central component of accountability to government: performance accountability or accountability for educational outcomes to charter school authorizers through the revocation or non-renewal of charter contracts. In this paper, I suggest that contract-based accountability for educational performance in charter schools may not be working as proponents argued it would. This article explores some explanations for why there are very few examples of charter schools that have been closed primarily because of failure to demonstrate educational performance or improvement. Future work will need to test if these challenges for authorizers hold in a variety of contexts. The conclusion examines the implications of these findings for the future of charter school accountability.

  19. 5 CFR 2100.10 - Conditions of disclosure and accounting of certain disclosures.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Conditions of disclosure and accounting... ARMED FORCES RETIREMENT HOME PRIVACY ACT PROCEDURES § 2100.10 Conditions of disclosure and accounting of... Privacy Act of 1974, as amended, unless when such disclosure is: (a) To those officers and employees...

  20. 5 CFR 610.404 - Requirement for time-accounting method.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Requirement for time-accounting method... subpart shall establish a time-accounting method that will provide affirmative evidence that each employee... REGULATIONS HOURS OF DUTY Flexible and Compressed Work Schedules § 610.404 Requirement for...

  1. Internet accounting dictionaries

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

    An examination of existing accounting dictionaries on the Internet reveals a general need for a new type of dictionary. In contrast to the dictionaries now accessible, the future accounting dictionaries should be designed as proper Internet dictionaries based on a functional approach so they can...

  2. 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.

  3. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best practices in that field. This Report on the Observance of Standards and Codes (ROSC) Accounting & ...

  4. Bulgaria : Accounting and Auditing

    OpenAIRE

    World Bank

    2008-01-01

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

  5. Slovakia : Accounting and Auditing

    OpenAIRE

    World Bank, (WB)

    2001-01-01

    This report, on the strengths and weaknesses of Slovakia's institutional arrangements for the observance of the International Accounting Standards (IASs), and International Standards on Auditing (ISAs), is based on a self-assessment of accounting and auditing practices in the country. The self-assessment exercise was conducted under the management of a National Steering Committee, consisti...

  6. Malawi : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This report is based on the findings of a review of accounting and auditing standards and practices in Malawi's corporate sector. The review exercise focused mainly on the strengths and weaknesses of the institutional framework that supports the corporate financial reporting system in the country; a review of Government accounting and auditing practices is outside the scope of this report....

  7. Accounting and Auditing : Romania

    OpenAIRE

    World Bank

    2008-01-01

    This assessment of accounting and auditing practices in Romania is part of a joint initiative by the World Bank and International Monetary Fund (IMF) to prepare Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting, and includes a ...

  8. Indonesia : Accounting and Auditing

    OpenAIRE

    World Bank

    2011-01-01

    This report is part of a joint initiative of the World Bank and IMF to prepare Reports on the Observance of Standards and Codes (ROSC). The ROSC Accounting and Auditing review for Indonesia mainly focuses on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It involves both a review of mandatory requirement...

  9. Bangladesh : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

    This report provides an assessment of accounting and auditing practices within the broader context of the Bangladesh institutional framework and capacity needed to ensure the quality of corporate financial reporting. The accounting and auditing practices in Bangladesh suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. The preparation of ...

  10. Mexico : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report offers several policy recommendations aimed at improving the accounting and auditing regulatory framework. An important aspect is the strengthening of enforcement mechanisms for ensuring compliance with accounting and auditing requirements and auditors' professional code of ethics; in this context, a recommendation has been made for the establishment of an independent oversight...

  11. Georgia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Georgia. The report uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA) and draws on international experience and good practices in the field of accounting and audit regulation, including in ...

  12. Ethiopia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This Report on Observance of Standards and Codes (ROSC) provides a review of the accounting and auditing practices and the institutions underpinning the accounting and auditing environment in the corporate sector in Ethiopia. The review drew on best international practices and makes policy recommendations aimed at improving the quality of financial reporting in the country. There are some...

  13. PLATO IV Accountancy Index.

    Science.gov (United States)

    Pondy, Dorothy, Comp.

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

  14. Public Accountancy Handbook.

    Science.gov (United States)

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  15. Accounting as an Engine

    DEFF Research Database (Denmark)

    Revellino, Silvana; Mouritsen, Jan

    2015-01-01

    This paper explores the relationships between calculative practices and innovative activities. It investigates how calculative practices such as accounting develop knowledge that functions as an engine (MacKenzie, 2006) for innovation. This is an attempt at exploring the role of accounting through...

  16. Particularities of farm accounting

    Directory of Open Access Journals (Sweden)

    Lapteș, R.

    2012-01-01

    Full Text Available Nowadays, agriculture has become one of the most important fields of activity, significant funds being allotted within the EU budget to finance the European agriculture. In this context, organising the accounting of economic entities which carry out their activity in the agricultural sector has acquired new meanings. The goal of the present study is to bring into the light the particularities of the farm accounting on two levels: on the one hand, from the perspective of the international accounting referential and, on the other hand, in compliance with the national accounting regulations. The most important conclusion of this work is that, in post-1990 Romania, no interest was further manifested for the refinement of aspects specific to farm accounting.

  17. Accountability and primary healthcare.

    Science.gov (United States)

    Mukhi, Shaheena; Barnsley, Jan; Deber, Raisa B

    2014-09-01

    This paper examines the accountability structures within primary healthcare (PHC) in Ontario; in particular, who is accountable for what and to whom, and the policy tools being used. Ontario has implemented a series of incremental reforms, using expenditure policy instruments, enforced through contractual agreements to provide a defined set of publicly financed services that are privately delivered, most often by family physicians. The findings indicate that reporting, funding, evaluation and governance accountability requirements vary across service provider models. Accountability to the funder and patients is most common. Agreements, incentives and compensation tools have been used but may be insufficient to ensure parties are being held responsible for their activities related to stated goals. Clear definitions of various governance structures, a cohesive approach to monitoring critical performance indicators and associated improvement strategies are important elements in operationalizing accountability and determining whether goals are being met. PMID:25305392

  18. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...... Service (NHS) with findings from the broadly defined ‘social studies of accounting’ literature and illustrative examples. Discussion This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare...

  19. 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...

  20. Chapter 9. Personnel qualification and training

    International Nuclear Information System (INIS)

    In 1999 the Nuclear Regulatory Authority of the Slovak Republic (UJD) focused on the overall training system and on developing programmes for individual categories for NPP V-1 Bohunice, NPP V-2 Bohunice, NPP Mochovce and SE-VYZ. The fundamental theoretical and periodical training for both Bohunice and Mochovce NPPs personnel, simulator training for NPP Bohunice, and periodical simulator training for Bohunice personnel is carried out by the VUJE Training center in Trnava, whereas the simulator training and periodical training for NPP Mochovce is carried at Mochovce plant. Based on a successful passing of examination before the examining committee, UJD issues, a certificate on special professional skills of selected staff of nuclear installations for specific activity for the given type of nuclear installation and for the following positions: (a)Shift manager for scientific start up with the right of manipulation; (b) Shift supervisor; (c) Unit supervisor; (d) Primary circuit operator; (e) Secondary circuit operator; (f) Reactor physicist; (g) Shift manager for scientific start up without the right of manipulation. Examination of selected personnel is described. Last year the examining committee held twelve session for oral theoretical examination. The number of licenses issued in 1999 and the total number of valid licenses is given.Conclusions from inspections carried out by UJD and inspections and tests carried out by the NPP operators in 1999, as well as results from operation and start up of nuclear units confirm that the standard of professional skills of the staff at nuclear installations a high standard of operational safety is being achieved on a permanent basis. Increasing the qualification of UJD staff was done in a form of training and courses scheduled in the plan of training for the staff for 1999. These training, composed of specialized qualification study, functional study, as well as study aimed at maintaining qualification. Training courses organized

  1. Personnel development in the 1990's

    International Nuclear Information System (INIS)

    The decade of the 1980s saw dramatic changes in the Drilling Industry worldwide; from record high utilization rates for mobile rigs to total depression and bankruptcies; from a strong market in the Gulf of Mexico to the steady flow of rigs to operating locations outside North America. A major drilling contractor operating on land and offshore, long known as an industry leader in training, has tripled its employee development efforts in the last five years to prepare for this challenge. This paper describes the Contractor's current program of training and highlights the commitment in resources required in order to provide for the operational continuity, manpower capability and safety objectives of the future. The paper clarifies the relationship it anticipates between the coming manpower shortage, development of personnel and the safety of its people and environment. It discusses plans already in place to effectively develop drilling expertise in lesser developed countries of operation

  2. Modeling personnel turnover in the parametric organization

    Science.gov (United States)

    Dean, Edwin B.

    1991-01-01

    A model is developed for simulating the dynamics of a newly formed organization, credible during all phases of organizational development. The model development process is broken down into the activities of determining the tasks required for parametric cost analysis (PCA), determining the skills required for each PCA task, determining the skills available in the applicant marketplace, determining the structure of the model, implementing the model, and testing it. The model, parameterized by the likelihood of job function transition, has demonstrated by the capability to represent the transition of personnel across functional boundaries within a parametric organization using a linear dynamical system, and the ability to predict required staffing profiles to meet functional needs at the desired time. The model can be extended by revisions of the state and transition structure to provide refinements in functional definition for the parametric and extended organization.

  3. Training of personnel involved in regulatory control

    International Nuclear Information System (INIS)

    Food irradiation can offer its full potential benefit only if irradiation facilities and processes are subject to strict control measures. The training of personnel involved in the process and inspection or control of the process and facilities must form an integral part of all food irradiation control procedures. Thus, training courses for irradiator operators, plant managers and supervisors that address proper processing with emphasis on good manufacturing practices (GMPs), dosimetry, record keeping and lot identification should be organized. For food control officials, training in the appropriate inspection procedures required for food irradiation facilities and processes is essential. Last but not least, voluntary compliance is deemed as an ideal but conceivable strategy to sustain and acceptable degree of quality assurance and facilitate effective control and hence should be promoted. (author). 13 refs

  4. Eleventh DOE workshop on personnel neutron dosimetry

    International Nuclear Information System (INIS)

    Since its formation, the Office of Health (EH-40) has stressed the importance of the exchange of information related to and improvements in neutron dosimetry. This Workshop was the eleventh in the series sponsored by the Department of Energy (DOE). It provided a forum for operational personnel at DOE facilities to discuss current issues related to neutron dosimetry and for leading investigators in the field to discuss promising approaches for future research. A total of 26 papers were presented including the keynote address by Dr. Warren K. Sinclair, who spoke on, ''The 1990 Recommendations of the ICRP and their Biological Background.'' The first several papers discussed difficulties in measuring neutrons of different energies and ways of compensating or deriving correction factors at individual facilities. Presentations were also given by the US Navy and Air Force. Current research in neutron dosimeter development was the subject of the largest number of papers. These included a number on the development of neutron spectrometers

  5. SAT in engineering support personnel training

    International Nuclear Information System (INIS)

    The NPP engineering support functional area comprises seven common positions: reactor engineer, in-service inspection engineer, performance reliability engineer, system-maintenance engineer, station modification engineer, quality assurance engineer, and regulatory compliance engineer. The primary duties and tasks of each was presented. In Spain, a simplified SAT approach was used to analyze the training needs of these positions. The basic difference between the comprehensive SAT and the simplified method is that the simplified approach uses no taxonomy codes and the task elements are not analyzed to obtain the knowledge and skills. Resulting in an economy of time and personnel resources, this process makes use of job competencies and a top table analysis conducted by subject matter experts. An example of a JPM prepared using the simplified SAT approach was shown. Examples of the simplified approaches used in Russia, France, and USA were also discussed

  6. Tenth ORNL Personnel Dosimetry Intercomparison Study

    Energy Technology Data Exchange (ETDEWEB)

    Swaja, R.E.; Chou, T.L.; Sims, C.S.; Greene, R.T.

    1985-03-01

    The Tenth Personnel Dosimetry Intercomparison Study was conducted at the Oak Ridge National Laboratory during April 9-11, 1984. Dosemeter badges from 31 participating organizations were mounted on 40cm Lucite phantoms and exposed to a range of dose equivalents which could be encountered during routine personnel monitoring in mixed radiation fields. The Health Physics Research Reactor served as the only source of radiation for eight of the ten irradiations which included a low (approx. 0.50 mSv) and high (approx. 10.00 mSv) neutron dose equivalent run for each of four shield conditions. Two irradiations were also conducted for which concrete- and Lucite-shield reactor irradiations were gamma-enhanced using a /sup 137/Cs source. Results indicated that some participants had difficulty obtaining measurable indication of neutron and gamma exposures at dose equivalents less than about 0.50 mSv and 0.20 mSv, respectively. Albedo dosemeters provided the best overall accuracy and precision for the neutron measurements. Direct interaction TLD systems showed significant variation in accuracy with incident spectrum, and threshold neutron dosemeters (film and recoil track) underestimated reference values by more than 50%. Gamma dose equivalents estimated in the mixed fields were higher than reference values with TL gamma dosemeters generally yielding more accurate results than film. Under the conditions of this study in which participants had information concerning exposure conditions and radiation field characteristics prior to dosemeter evaluation, only slightly more than half of all reported results met regulatory standards for neutron and gamma accuracy. 19 refs., 2 figs., 29 tabs.

  7. Tenth ORNL Personnel Dosimetry Intercomparison Study

    International Nuclear Information System (INIS)

    The Tenth Personnel Dosimetry Intercomparison Study was conducted at the Oak Ridge National Laboratory during April 9-11, 1984. Dosemeter badges from 31 participating organizations were mounted on 40cm Lucite phantoms and exposed to a range of dose equivalents which could be encountered during routine personnel monitoring in mixed radiation fields. The Health Physics Research Reactor served as the only source of radiation for eight of the ten irradiations which included a low (approx. 0.50 mSv) and high (approx. 10.00 mSv) neutron dose equivalent run for each of four shield conditions. Two irradiations were also conducted for which concrete- and Lucite-shield reactor irradiations were gamma-enhanced using a 137Cs source. Results indicated that some participants had difficulty obtaining measurable indication of neutron and gamma exposures at dose equivalents less than about 0.50 mSv and 0.20 mSv, respectively. Albedo dosemeters provided the best overall accuracy and precision for the neutron measurements. Direct interaction TLD systems showed significant variation in accuracy with incident spectrum, and threshold neutron dosemeters (film and recoil track) underestimated reference values by more than 50%. Gamma dose equivalents estimated in the mixed fields were higher than reference values with TL gamma dosemeters generally yielding more accurate results than film. Under the conditions of this study in which participants had information concerning exposure conditions and radiation field characteristics prior to dosemeter evaluation, only slightly more than half of all reported results met regulatory standards for neutron and gamma accuracy. 19 refs., 2 figs., 29 tabs

  8. Personnel neutron dosimetry at Department of Energy facilities

    Energy Technology Data Exchange (ETDEWEB)

    Brackenbush, L.W.; Endres, G.W.R.; Selby, J.M.; Vallario, E.J.

    1980-08-01

    This study assesses the state of personnel neutron dosimetry at DOE facilities. A survey of the personnel dosimetry systems in use at major DOE facilities was conducted, a literature search was made to determine recent advances in neutron dosimetry, and several dosimetry experts were interviewed. It was concluded that personnel neutron dosimeters do not meet current needs and that serious problems exist now and will increase in the future if neutron quality factors are increased and/or dose limits are lowered.

  9. A system for measuring and processing personnel dosimetric data

    International Nuclear Information System (INIS)

    An operative system for the measurement and on-line processing of personnel dosimetry data is described. The aim is to organize and rationalize the work involved in a personnel dosimetry service. The method considers the application to other areas of radiation protection, as well as the connection and exchange of files among the different personnel monitoring groups. The system can be interfaced with different computers (M.E.L.)

  10. THE IMPORTANCE OF PERSONNEL MOTIVATION IN THE MANAGEMENT PROCESS

    OpenAIRE

    NASTASIE MIHAELA – ANDREEA

    2015-01-01

    General research area of this article is the motivation of personnel, essential tool in the management process, and also a component derived from human resource management. In economic activity, personnel motivation should be regarded as an internal process, not as an imperative that can be imposed from outside the economic entity. Managers of economic entities must, first, understand personnel motivation strategies, how they influence positively or negatively the internal motivations of empl...

  11. Analysis of Security and Loyalty of Personnel at Industrial Enterprises

    OpenAIRE

    Nazarov Nikita K.; Zhang Haoyu

    2015-01-01

    The purpose of the research is theoretical justification and definition of major threats to financial and economic security, analyzing the condition of personnel security at the enterprise and determination of personnel loyalty at industrial enterprises. To improve the system of personnel security at industrial enterprises the impact of macro- and microenvironment factors on economic activity of the industrial enterprise has been objectively assessed, elements for forming a ...

  12. Personnel neutron dosimetry at Department of Energy facilities

    International Nuclear Information System (INIS)

    This study assesses the state of personnel neutron dosimetry at DOE facilities. A survey of the personnel dosimetry systems in use at major DOE facilities was conducted, a literature search was made to determine recent advances in neutron dosimetry, and several dosimetry experts were interviewed. It was concluded that personnel neutron dosimeters do not meet current needs and that serious problems exist now and will increase in the future if neutron quality factors are increased and/or dose limits are lowered

  13. Crossing Borders with Personnel Selection: From Expatriates to Multicultural Teams

    OpenAIRE

    Mol, Stefan

    2007-01-01

    textabstractPersonnel selection is one of the main activities of the industrial and organizational psychologist. Yet, little is known about whether principles of personnel selection that have been developed in domestic and mainly Western (i.e., North American and European) contexts will apply in intercultural workplaces, such as those faced by expatriates. The present dissertation presents one theoretical investigation and four empirical studies into personnel selection in the intercultural a...

  14. Personnel economics: An economic approach to human resource management

    OpenAIRE

    Backes-Gellner, Uschi

    2004-01-01

    The theoretical idea of personnel economics is to apply simple economic principles to the field of human resources management. Personnel economics as a research field has grown rapidly since the first text book on 'Personnel Economics' was published in 1998. The development is driven by new theoretical insights based on institutional and behavioural economics and new empirical methods and data sets. Those new theoretical insights are very fruitful to analyze reasons and consequences of variou...

  15. THE IMPORTANCE OF PERSONNEL MOTIVATION IN THE MANAGEMENT PROCESS

    OpenAIRE

    NĂSTASIE MIHAELA – ANDREEA

    2015-01-01

    General research area of this article is the motivation of personnel, essential tool in the management process, and also a component derived from human resource management. In economic activity, personnel motivation should be regarded as an internal process, not as an imperative that can be imposed from outside the economic entity. Managers of economic entities must, first, understand personnel motivation strategies, how they influence positively or negatively the internal motivat...

  16. EFFICIENCY ASSESSMENT OF THE PERSONNEL AUDIT AT THE MODERN ENTERPRISE

    OpenAIRE

    E. V. Maslova; Tsvetkova, E. V.

    2015-01-01

    The article considers the main criteria in assessment of ensuring efficiency of carrying out personnel audit, structure of auditor risks when carrying out personnel audit, and also a complex technique of efficiency assessment of personnel audit on the basis of three methodical approaches: a method of expert estimation, a method of economic efficiency assessment with application of the factorial analysis and a rang method of the efficiency assessment of the administrative processes.

  17. Is National Accounting Accounting? National Accounting between Accounting, Statistics and Economics

    Directory of Open Access Journals (Sweden)

    André Vanoli

    2010-12-01

    Full Text Available La comptabilité nationale est née dans les années 1939-1940 au terme de plusieurs siècles d’efforts pour estimer le revenu national. Encore a-t-il fallu attendre un demi-siècle pour que le premier système de calculs (1941 devienne le « système international de comptabilité nationale » (1993 couvrant à la fois les comptes courants, les comptes d’accumulation et les comptes de patrimoine. Cet article analyse les relations entre la comptabilité nationale et la comptabilité d’entreprise à travers le problème de la définition du cadre comptable,  celui de l’utilisation effective de comptes d’entreprises pour l’établissement des comptes nationaux et celui de la valorisation, le tout apprécié dans le contexte du développement de normes comptables internationales.After centuries of national income estimates, an accounting approach emerged in the thirties and the forties, leading to the birth of national accounting. Half a century was necessary however before a standardized national accounting framework was completed, with the 1993 international System of National Accounts encompassing both current accounts, accumulation accounts and balance sheets. The relationships between national accounting and business accounting are investigated, regarding accounting framework issues, uses of actual business accounts for compiling national accounts and valuation issues, in context of the development of international accounting standards.Die nationale Buchhaltung ist in den Jahren 1939-1940 mehrere Jahrhunderte intensiver Anstrengung lang nach geboren, um das Nationaleinkommen zu schätzen. Jedoch war noch ein halbes Jahrhundert nötig, damit das erste Rechensystem (1941 das « nationaler Buchhaltung internationale System » (1993 wird, das gleichzeitig die Kontokorrente, die Anhäufungskontos und die Kontos von Erbe berücksichtigt. Dieser Artikel analysiert die Beziehungen zwischen der nationalen Buchführung und der

  18. Beyond safety accountability

    CERN Document Server

    Geller, E Scott

    2001-01-01

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

  19. Accounting for productivity

    DEFF Research Database (Denmark)

    Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

    2009-01-01

    The development accounting literature almost always assumes a Cobb-Douglas (CD) production function. However, if in reality the elasticity of substitution between capital and labor deviates substantially from 1, the assumption is invalid, potentially casting doubt on the commonly held view...... that factors of production are relatively unimportant in accounting for differences in labor productivity. We use international data on relative factor shares and capital-output ratios to formulate a number of tests for the validity of the CD assumption. We find that the CD specification performs reasonably...... well for the purposes of cross-country productivity accounting....

  20. Verification Account Management System (VAMS)

    Data.gov (United States)

    Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...

  1. Managing Public Accountability : How Public Managers Manage Public Accountability

    NARCIS (Netherlands)

    Schillemans, Thomas

    2015-01-01

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

  2. PAMTRAK: A system to monitor high value objects and personnel in restricted areas

    Energy Technology Data Exchange (ETDEWEB)

    Anspach, D.A. [Sandia National Labs., Albuquerque, NM (United States); Walters, B.G. [Argonne National Lab.-West, Idaho Falls, ID (United States); Anspach, J.P. [AlliedSignal Kansas City Operations, Albuquerque, NM (United States); Crain, B. Jr. [Science Applications International Corp., Aiken, SC (United States). Savannah River Site

    1996-09-01

    The US Department of Energy (DOE) uses sensitive or classified parts and material that must be protected and accounted for. The authors believe there is a need for an automated system that can help protect and monitor these parts and material. In response to this need Sandia National Laboratories (SNL) has developed a real-time personnel and material tracking system called PAMTRAK that has been installed at selected DOE facilities. PAMTRAK safeguards sensitive parts and material by tracking tags worn by personnel and by monitoring sensors attached to the parts or material. This paper describes the goals when designing PAMTRAK, the PAMTRAK system components, the current installations, and the benefits a site can expect when using PAMTRAK.

  3. Staffing of nuclear power plants and the recruitment, training and authorization of operating personnel

    International Nuclear Information System (INIS)

    This Safety Guide was prepared as part of Nuclear Safety Standards programme for establishing Codes and Safety Guides relating to nuclear power plants (NPP). It supplements Safety Series No. 50-C-O(Rev.1) ''Code on the Safety of Nuclear Power Plants: Operation''. The present version of this Guide is a revision which takes into account the developments, particularly in training practices, which have taken place since the first edition appeared in 1979. The objective of this Safety Guide is to outline various factors to be considered in order to ensure that the operating organization has a sufficient number of qualified and motivated personnel for the operation of NPP. The Guide covers the organization for a NPP, the requirements in terms of education and experience for the various members of the operating personnel to be recruited, the recruitment, the training and continuing training programmes, as well as the authorizations for persons whose duties have an immediate bearing on safety

  4. Problems relating to the evaluation of the fitness of occupationally exposed personnel

    International Nuclear Information System (INIS)

    The medical officer must consider the fitness of workers from two points of view: psycho-physic characteristics required to make a given work; ability to support the specific risks associated with this work. Workers whose exposure may exceed 3/10 of the Maximum Permissible Doses may require more detailed surveillance to detect any conditions contra-indicating employment on specific tasks. Four groups of clinical conditions, which should be taken into account, by the medical officer, for the evaluation of the fitness of occupationally exposed personnel, are considered. Practical examples are shown for each group. Several aspects of the methodology of routine medical examination, are also discussed. Concerning the fitness of personnel after accidental overexposure, two possibilities are considered, as a function of the presence or absence of invalidating after-effects

  5. PAMTRAK: A system to monitor high value objects and personnel in restricted areas

    International Nuclear Information System (INIS)

    The US Department of Energy (DOE) uses sensitive or classified parts and material that must be protected and accounted for. The authors believe there is a need for an automated system that can help protect and monitor these parts and material. In response to this need Sandia National Laboratories (SNL) has developed a real-time personnel and material tracking system called PAMTRAK that has been installed at selected DOE facilities. PAMTRAK safeguards sensitive parts and material by tracking tags worn by personnel and by monitoring sensors attached to the parts or material. This paper describes the goals when designing PAMTRAK, the PAMTRAK system components, the current installations, and the benefits a site can expect when using PAMTRAK

  6. Administrative Circular No. 11 (Rev. 3) - Categories of members of the personnel

    CERN Multimedia

    2014-01-01

    Administrative Circular No. 11 (Rev. 3) entitled “Categories of members of the personnel”, approved by the Director-General following discussion at the Standing Concertation Committee meeting of 3 July 2014 and entering into force on 1 September 2014, is available on the intranet site of the Human Resources Department.   This circular is applicable to all members of the personnel. It cancels and replaces Administrative Circular No. 11 (Rev. 2) entitled “Categories of members of the personnel” of January 2013. The circular was revised in order to include a minor adjustment of the determination of required period of break in the payment of subsistence allowance to certain categories of associated members of the personnel (taking account of possible technical means of control). Furthermore, the possibility of traineeships of long duration was restricted to cases in which the traineeship is awarded pursuant to an agreement between CERN and a...

  7. PR Personnel and Print Journalists: A Comparison of Professionalism

    Science.gov (United States)

    Nayman, Oguz; And Others

    1977-01-01

    Reports on a comparison of Colorado public relations personnel and newspaper journalists, which focused on demographic characteristics, professional orientation, job satisfaction, and attitude toward professional improvement. (GW)

  8. THE IMPORTANCE OF PERSONNEL MOTIVATION IN THE MANAGEMENT PROCESS

    Directory of Open Access Journals (Sweden)

    NĂSTASIE MIHAELA – ANDREEA

    2015-07-01

    Full Text Available General research area of this article is the motivation of personnel, essential tool in the management process, and also a component derived from human resource management. In economic activity, personnel motivation should be regarded as an internal process, not as an imperative that can be imposed from outside the economic entity. Managers of economic entities must, first, understand personnel motivation strategies, how they influence positively or negatively the internal motivations of employees. Personnel motivation by itself attracts an end, just as profitable and moral, individual and social welfare making.

  9. PLACING ACCOUNTING AMONG SCIENCES

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2014-01-01

    Full Text Available Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs; it reflects phenomena, activities and social facts; it addresses various groups of users (managers, bankers, shareholders, employees, tax bodies, etc. which are an integral part of society; it offers information necessary to decision-making, most of the times with impact on the behaviour of individuals; it is influenced by the economic, social, legal and political environment, that is by social phenomena.

  10. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...

  11. Human Resources Accounting

    Institute of Scientific and Technical Information of China (English)

    2002-01-01

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

  12. Dynamic Monetary Accounting

    OpenAIRE

    Martin Nemzow

    2000-01-01

    For this century, financial accounting "technology" has meant double-entry accounting. Computers, once assumed to be infallible, insufficiently automated double-entry with only single-entry records. Transaction logs, audit trails, and other features since have augmented these bookkeeping verification gaps by enabling error discovery and recovery. VisiCalc, later Lotus 1-2-3 and Excel, brought dynamic spreadsheets into widespread use for modeling "what if" thereby bridging the gap between time...

  13. Centralization and political accountability

    OpenAIRE

    Hindriks, Jean; Lockwood, Ben

    2004-01-01

    In this paper we abstract from the usual gains and costs of decentralization (e.g. preference matching, spillovers and economies of scale). Instead we compare the political accountability of decentralized governments relative to centralized ones when there is a risk of "bad" governance. We study both the selection and incentive effects of accountability. A key aspect of centralization is to make the politician answerable to multiple constituencies subject to a common budget constraint. Our ma...

  14. Defining Islamic accounting

    OpenAIRE

    Napier, Christopher

    2009-01-01

    The emergence of Islamic banks and other financial institutions since the 1970s has stimulated a modern literature of that has identified itself as addressing “Islamic accounting”. Much of this literature is prescriptive, though studies of actual practice, and of attitudes to proposed alternatives, are beginning to emerge. Historical research into Islamic accounting is still in a process of development, with a range of studies based on both primary archives and manuals of accounting providi...

  15. Accounting: Continuity and Transition

    OpenAIRE

    Shyam NMI Sunder

    2001-01-01

    This study considers accounting in the new information economy. The basic framework of accounting for firms reflects a set of contracts and it helps define, implement and enforce these contracts. This framework is stable, and unlikely to change soon. However, the new information technology has been transforming the markets in which firms operate, and opening up new markets. We use a taxonomy identified with Hatfield (1924) and based on markets for managerial talent, investment capital and pro...

  16. Outsourcing Company Accounting

    OpenAIRE

    Mihalache D. Arsenie-Samoil

    2011-01-01

    Taking into account both the development of information and communication technology and the effects of the current recession on global economy, outsourcing company services has been booming all over the world as it is regarded as a way to meet the strategic goals of cutting costs, improving the satisfaction of the clients’ expectations, and of increasing company efficiency and effectiveness. The paper aims at presenting the current issues of outsourcing accounting professional services and I...

  17. Pakistan : Accounting and Auditing

    OpenAIRE

    World Bank

    2005-01-01

    This report is based on an assessment of accounting and auditing practices in the Islamic Republic of Pakistan. It forms part of a joint initiative between the World Bank and the International Monetary Fund on Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of corporate accounting and auditing practices in Pakistan and involves a review of both mandatory requirements and actual practice. The report consists of policy recommendati...

  18. Essays in Financial Accounting

    OpenAIRE

    Jiao, Tao

    2009-01-01

    textabstractThis dissertation aims to contribute to the literature about the quality of accounting information by investigating its interaction with institutional factors (i.e., their external environment) in which firms operate, such as industry and stock exchange. The research topics of this dissertation include the motivation of earnings management (chapter 2), the consequence of accounting frauds on the failure rate of IPO firms (chapter 3) and the effectiveness of actions taken by standa...

  19. Financial Risk Management Accounting

    OpenAIRE

    Tetyana Kaminska; Olena Kolesnikova

    2014-01-01

    Active market economy involves various risks for market players. A particular place due to the specifics and significance within the risk classification system belongs to financial risks. In legislative instruments the issue of risks is considered superficially. Accounting Regulation does not contain any provisions on risks accounting and those of their consequences, as well as any clarification on providing relevant information to managers at different levels and other stakeholders. However,...

  20. Nesilsel Hesaplama = Generational Accounting

    Directory of Open Access Journals (Sweden)

    İlter ÜNLÜKAPLAN

    2009-01-01

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

  1. Assuring the competence of nuclear power plant contractor personnel

    International Nuclear Information System (INIS)

    This report was prepared in response to a recommendation by the IAEA International Working Group on Training and Qualification of NPP Personnel (JWG-T and Q) and supported by a number of IAEA meetings on NPP personnel training. IAEA publications on NPP training are the only international documents available to all Member States with nuclear programmes. This report complements the following IAEA publications on NPP personnel training: Technical Reports Series No. 380, Nuclear Power Plant Personnel Training and its Evaluation, A Guidebook; IAEA-TECDOC-1057, Experience in the Use of Systematic Approach to Training (SAT) for Nuclear Power Plant Personnel and IAEA-TECDOC-1063, IAEA World Survey on Nuclear Power Plant Personnel Training. This TECDOC also supplements the IAEA Safety Guide 50-SG-O1 (Rev. 1), Staffing of Nuclear Power Plants and the Recruitment Training and Authorization of Operating Personnel and Safety Standards Series No. NS-R-2, Safety of Nuclear Power Plants. Operation. Within the context of this report NPP contractors are defined as any personnel working for a nuclear power plant who are not directly employed by the nuclear power plant. Competence is the ability to perform to identified standards; it comprises skills, knowledge and attitudes and may be developed through education, experience and training. Qualification is a formal statement of achievement, resulting from an auditable assessment; if competence is assessed, the qualification becomes a formal statement of competence and may be shown on a certificate, diploma, etc. It is recognized that personnel are used to perform tasks that are of a specialised or temporary nature where it is not feasible to hire or maintain a full-time NPP employee. Accordingly, contractors may be used in a variety of situations to support NPPs. Typical situations include: supplies and services being delivered by the contractors that are subject to different quality standards based on a graded approach to assuring

  2. Evaluating the awareness of environmental management accounting in the South African chemical industry / Eduard Kotzee

    OpenAIRE

    Kotzee, Eduard

    2014-01-01

    Environmental issues are of increasing concern to citizens, governmental personnel and corporate leaders in most countries all around the world. There is a growing consensus that conventional accounting practices simply do not provide adequate information to support decisionmaking in environmental management. Simply defined, environmental management accounting is management accounting with a focus on physical information on the flow of energy, water, products and materials as well as monet...

  3. Mentoring and turnover intentions in public accounting firms: a research note

    OpenAIRE

    Hall, Matthew; Smith, David

    2009-01-01

    Turnover in public accounting firms is a critically important issue as firms seek to retain quality accounting personnel in the face of skilled labour shortages. Mentoring is one initiative that has been suggested as a means of reducing the high costs associated with employee turnover. However, prior accounting research examining the association between mentoring and turnover intentions has produced mixed results, which may be due, at least in part, to difficulties in operationalizing the men...

  4. Chapter 9. Personnel qualification and training

    International Nuclear Information System (INIS)

    The overall training system and the development of projects for training of all categories of NPP V-1, NPP V-2 Bohunice, SE-VYZ and NPP Mochovce staff were the subject of Nuclear Regulatory Authority of the Slovak Republic (UJD) attention. During 2000, the following inspections were carried out on nuclear personnel training: (a) NPP Bohunice: an inspection focused on compliance with requirements for staff qualifications and compliance with the prescribed training of Bohunice plant staff ; (b) NPP Mochovce: an inspection focused on compliance with the requirements for staff qualifications and compliance with the prescribed training of NPP Mochovce staff; an inspection focused on verifying the simulator aided training; an inspection focused on checking the preparedness of NPP Mochovce operation and technical personnel for NPP Mochovce Unit 2 operation; (c) Technology for treatment and conditioning of radioactive waste Bohunice (BSC): an inspection focused on compliance with the requirements for staff qualifications and compliance with the prescribed training of SE-VYZ staff; VUJE Trnava: verification of technical equipment and professional skills of VUJE Trnava staff and tasks arising out of the 'Authorisation on nuclear installation staff training'. Examinations of selected personnel were scheduled according to the plan of examining committee meetings. For each examined person written tests are generated by the computer from the database of test questions at the Training Centre of VUJE Trnava for individual positions - categories of selected staff of NPP V-1 and NPP V-2 Bohunice and NPP Mochovce so that the examination questions both in written and oral part equally cover individual facilities and regimes of operation of NPP. The database is continuously updated, thereby containing new questions resulting from the recent changes carried out at NPPs. A part of the examination in case of promotion to a higher position is the practical part, which is conducted under

  5. Overview of allied health personnel shortages.

    Science.gov (United States)

    Elwood, T W

    1991-01-01

    Upon learning that 95% of all fatal traffic accidents occur within three miles of one's home, an acquaintance moved to another residence four miles away and is still alive today. The world might be a much better place if most obstacles could be overcome this handily. Unfortunately, the problem of allied health personnel shortages appears to be more intractable. Because the situation is complicated in nature, it is most unlikely that any single remedy will suffice. Public and private interests have joined forces in many states, but it is abundantly clear that conventional market forces are unlikely to prevail. These forces usually focus on supply and demand. While shortages may cause entry-level salaries to rise, they do not stimulate academic institutions to increase their output nor will they affect the availability of research funding and/or doctoral training programs. Current market forces compel health facilities to engage in bidding wars for scarce manpower. Although individual job seekers may benefit, this practice does not increase the number of training program graduates. The federal government has a decisive role to play in assuring an adequate number of personnel to meet this nation's health care needs. Assistance is necessary in the form of providing entry- and advanced-level traineeships to accelerate the flow of part-time students pursuing doctorates, and to fund model student recruitment/retention projects. This role should encompass attracting students (particularly from minority and underserved portions of the population) to academic programs. The Disadvantaged Minority Health Improvement Act, PL 101-527 that was enacted in November 1990, contains only minimal provisions for allied health. Eligibility for student scholarship assistance is restricted to a small handful of allied health professions. Moreover, allied health is not eligible for the loan repayment program aimed at individuals who agree to serve on the faculty of health professions

  6. Historical review of personnel dosimetry development and its use in radiation protection programs at Hanford 1944 to the 1980s

    Energy Technology Data Exchange (ETDEWEB)

    Wilson, R.H.

    1987-02-01

    This document is an account of the personnel dosimetry programs as they were developed and practiced at Hanford from their inception in 1943 to 1944 to the 1980s. This history is divided into sections covering the general categories of external and internal measurement methods, in vivo counting, radiation exposure recordkeeping, and calibration of personnel dosimeters. The reasons and circumstances surrounding the inception of these programs at Hanford are discussed. Information about these programs was obtained from documents, letters, and memos that are available in our historical records; the personnel files of many people who participated in these programs; and from the recollections of many long-time, current, and past Hanford employees. For the most part, the history of these programs is presented chronologically to relate their development and use in routine Hanford operations. 131 refs., 38 figs., 23 tabs.

  7. 78 FR 43796 - Indebtedness of Military Personnel

    Science.gov (United States)

    2013-07-22

    ... is removed, which was established in the Federal Register, March 3, 1986 (51 FR 7268). Rules in the.... Program responsibility has been transferred to the Defense Finance and Accounting Services (DFAS), which... 22, 2013. ADDRESSES: Department of the Army, Office of the Deputy Chief of Staff, G-1, DAPE-HR,...

  8. Consequences of Accounting Standards

    Institute of Scientific and Technical Information of China (English)

    Cai Mingyue

    2009-01-01

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

  9. An On-Line Computerized Personnel-Payroll Dream.

    Science.gov (United States)

    Francis, E. E.

    1979-01-01

    Niles Township School District 219, Skokie, Illinois, has rebuilt its personnel and payroll program. The new system provides a data bank for storage of any and all information required by both the personnel and payroll departments on each district employee. (Author/MLF)

  10. Motivational Monitoring as a Tool of Managing Fluctuation of Personnel

    Directory of Open Access Journals (Sweden)

    Darchenko Nataliya D.

    2013-12-01

    Full Text Available The goal of the article lies in the study of a possibility to manage fluctuation of personnel at a modern enterprise through application of the motivational monitoring and in identification of some methodical aspects of formation of the system of monitoring the fluctuation of personnel. The article considers the essence, tasks and main directions of motivational monitoring at an enterprise and offers its classification. It proves urgency of the problem of fluctuation of personnel at enterprises of the country and a possibility of its management through application of the motivational monitoring. It offers methodical principles of monitoring of fluctuation of personnel of an enterprise. It provides results of application of the motivational monitoring in managerial practice of a real enterprise for analysis and study of fluctuation of personnel, which show that monitoring of fluctuation of personnel, development and introduction on its basis of the programme of management of fluctuation of personnel, improvement of the motivational mechanism of management of an enterprise would allow increase of business efficiency, introduce the proactive practice with respect to the personnel, and become a more attractive employer in the labour market. The direction of further studies is development and improvement of organisational and technical aspects of the motivational monitoring and development of recommendations on application of its results with the aim of development of the motivational mechanism that exists at an enterprise.

  11. 5 CFR 250.202 - Office of Personnel Management responsibilities.

    Science.gov (United States)

    2010-01-01

    ... REGULATIONS PERSONNEL MANAGEMENT IN AGENCIES Strategic Human Capital Management § 250.202 Office of Personnel... Governmentwide leadership and direction in the strategic management of the Federal workforce. (b) To execute this... to which human capital management strategies are integrated into agency strategic plans...

  12. Motorcycle Training for California Driver Licensing Personnel. Final Report.

    Science.gov (United States)

    California State Dept. of Motor Vehicles, Sacramento.

    The development of a 6-hour motorcycle course of instruction for personnel responsible for motorcycle licensing is described in this project report. The primary goals are stated and include (1) training driver licensing personnel in motorcycle safety and principles of operation, and (2) purchasing and installing appropriate motorcycle skill…

  13. 46 CFR 197.565 - Notifying personnel of benzene hazards.

    Science.gov (United States)

    2010-10-01

    ... appendices A and B of this subpart or a MSDS on benzene meeting the requirements of 29 CFR 1910.1200(g) is... 46 Shipping 7 2010-10-01 2010-10-01 false Notifying personnel of benzene hazards. 197.565 Section... AND HEALTH STANDARDS GENERAL PROVISIONS Benzene § 197.565 Notifying personnel of benzene hazards....

  14. 49 CFR 1546.211 - Law enforcement personnel.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Law enforcement personnel. 1546.211 Section 1546... § 1546.211 Law enforcement personnel. (a) At airports within the United States not governed by part 1542...) When using a screening system required by § 1546.101(a), (b), or (c), provide for law...

  15. 46 CFR 90.10-15 - Industrial personnel.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 4 2010-10-01 2010-10-01 false Industrial personnel. 90.10-15 Section 90.10-15 Shipping... PROVISIONS Definition of Terms Used in This Subchapter § 90.10-15 Industrial personnel. This term means every person carried on board an industrial vessel for the sole purpose of carrying out the industrial...

  16. 78 FR 63232 - Merchant Marine Personnel Advisory Committee

    Science.gov (United States)

    2013-10-23

    ... SECURITY Coast Guard Merchant Marine Personnel Advisory Committee AGENCY: Coast Guard, DHS. ACTION: Notice of Federal Advisory Committee Teleconference Meeting. SUMMARY: The Merchant Marine Personnel Advisory... of Draft Update to Marine Safety Manual (Volume III), Chapters 20 through 26. This meeting will...

  17. 76 FR 50746 - Merchant Marine Personnel Advisory Committee: Intercessional Meeting

    Science.gov (United States)

    2011-08-16

    ... SECURITY Coast Guard Merchant Marine Personnel Advisory Committee: Intercessional Meeting AGENCY: Coast Guard, DHS. ACTION: Notice of Federal advisory committee working group meeting. SUMMARY: The Merchant... personnel in the U.S. Merchant Marine, including but not limited to training, qualifications,...

  18. 77 FR 1944 - Merchant Marine Personnel Advisory Committee: Intercessional Meeting

    Science.gov (United States)

    2012-01-12

    ... SECURITY Coast Guard Merchant Marine Personnel Advisory Committee: Intercessional Meeting AGENCY: Coast Guard, DHS. ACTION: Notice of Federal Advisory Committee Working Group Meeting. SUMMARY: The Merchant... Standards on matters relating to personnel in the U.S. merchant marine, including but not limited...

  19. 77 FR 11142 - Merchant Marine Personnel Advisory Committee: Intercessional Meeting

    Science.gov (United States)

    2012-02-24

    ... SECURITY Coast Guard Merchant Marine Personnel Advisory Committee: Intercessional Meeting AGENCY: Coast Guard, DHS. ACTION: Notice of Federal Advisory Committee working group meeting. SUMMARY: The Merchant... Standards on matters relating to personnel in the U.S. merchant marine, including but not limited...

  20. 76 FR 58524 - Merchant Marine Personnel Advisory Committee, Correction

    Science.gov (United States)

    2011-09-21

    ... August 16, 2011 (76 FR 50744), the Coast Guard published a notice of meeting for the Merchant Marine... SECURITY Merchant Marine Personnel Advisory Committee, Correction AGENCY: Coast Guard, DHS. ACTION: Notice... Coast Guard published a notice of meeting for the Merchant Marine Personnel Advisory Committee in...

  1. The Impact of Legislation on the Personnel Function.

    Science.gov (United States)

    Ellig, Bruce R.

    1980-01-01

    Lists federal regulations that affect the personnel function and outlines regulations that may be coming in the future. Urges personnel professionals to draft meaningful pieces of legislation that are responsive both to individual rights and to the shareholder's profit motive. (IRT)

  2. 9 CFR 300.4 - Organizational terminology; personnel.

    Science.gov (United States)

    2010-01-01

    ... 9 Animals and Animal Products 2 2010-01-01 2010-01-01 false Organizational terminology; personnel... INSPECTION AND CERTIFICATION AGENCY MISSION AND ORGANIZATION § 300.4 Organizational terminology; personnel.... Inspection program, inspection service, or program means the organizational unit within the Department...

  3. 42 CFR 31.6 - Personnel absent without leave.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Personnel absent without leave. 31.6 Section 31.6 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES MEDICAL CARE AND EXAMINATIONS MEDICAL CARE FOR CERTAIN PERSONNEL OF THE COAST GUARD, NATIONAL OCEAN SURVEY, PUBLIC...

  4. 42 CFR 31.16 - Retired personnel; extent of treatment.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Retired personnel; extent of treatment. 31.16 Section 31.16 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES MEDICAL CARE AND EXAMINATIONS MEDICAL CARE FOR CERTAIN PERSONNEL OF THE COAST GUARD, NATIONAL OCEAN SURVEY,...

  5. 48 CFR 2452.237-70 - Key personnel.

    Science.gov (United States)

    2010-10-01

    ... Personnel (FEB 2006) (a) Definition. “Personnel” means employees of the contractor, or any subcontractor(s), affiliates, joint venture partners, or team members, and consultants engaged by any of those entities. (b) The personnel specified below are considered to be essential to the work being performed under...

  6. Eleventh DOE workshop on personnel neutron dosimetry

    Energy Technology Data Exchange (ETDEWEB)

    1991-12-31

    Since its formation, the Office of Health (EH-40) has stressed the importance of the exchange of information related to and improvements in neutron dosimetry. This Workshop was the eleventh in the series sponsored by the Department of Energy (DOE). It provided a forum for operational personnel at DOE facilities to discuss current issues related to neutron dosimetry and for leading investigators in the field to discuss promising approaches for future research. A total of 26 papers were presented including the keynote address by Dr. Warren K. Sinclair, who spoke on, ``The 1990 Recommendations of the ICRP and their Biological Background.`` The first several papers discussed difficulties in measuring neutrons of different energies and ways of compensating or deriving correction factors at individual facilities. Presentations were also given by the US Navy and Air Force. Current research in neutron dosimeter development was the subject of the largest number of papers. These included a number on the development of neutron spectrometers. Selected papers were processed separately for inclusion in the Energy Science and Technology Database.

  7. CERN as seen by its personnel

    CERN Multimedia

    2009-01-01

    How are the various players in research experiencing the run-up to the restart of the LHC? How do they feel their work is perceived outside CERN? After interviewing the inhabitants of Meyrin, Divonne-les-Bains and Geneva on the subject of the LHC and CERN, the Bulletin went to put its questions to the CERN personnel themselves. For some, working at CERN had always been a childhood dream. Today, as we approach the restart of the largest particle accelerator in the world, everybody is very enthusiastic about taking part in this adventure. In the words of a CMS physicist: "This is something that happens once in a scientist’s lifetime!" But what do the researchers consider to be the most important thing we do at CERN? It’s difficult to pin them down to any one specific thing, so this question gets the virtually unanimous general reply: "the advancement of knowledge". Many also mention the concrete spin-offs of technology transfer. However, nobody can anticipate what developments will arise in this field: wh...

  8. Personnel Neutron Monitoring at AB Atomenergi

    International Nuclear Information System (INIS)

    The routine personnel monitoring of fast neutrons is carried out by the counting of tracks in a nuclear emulsion. The tracks are counted in a microscope on a projection screen. This is a very tedious job and is only done on irradiated films which are counted over 6 mm2. The irradiated films are selected according to the recorded dose on the gamma film. It is often difficult to tell how much the visible tracks have faded during a two-weeks period. Fortunately the fading does not often exceed 20 % for this period. If the dosimeter has been gamma-irradiated, it may be difficult to recognize the proton tracks. If the film is stored for some time before being developed, this gamma fog will to some extent fade away. For large neutron doses a foil activation dosimeter is used. This dosimeter consists of a cadmium-shielded phosphorus foil, a cadmium shielded gold foil and an unshielded gold foil. The phosphorus foil has to be counted shortly after exposure

  9. Patient and personnel exposure during extracorporeal lithotripsy.

    Science.gov (United States)

    Glaze, S; LeBlanc, A D; Bushong, S C; Griffith, D P

    1987-12-01

    Extracorporeal shock wave lithotripsy (ESWL) has provided a nonsurgical approach to treatment of renal stones. The Dornier lithotripter uses dual image intensified x-ray systems to center the stone before treatment. Three imaging modes are offered: a fluoroscopic mode and two video spot filming modes. The average entrance exposure to the stone side of the typical patient at our facility is 2.6 X 10(-3) C kg-1 (10 R) [range: 0.5-7.7 X 10(-3) C kg-1 (2-30 R)] which is comparable and often much less than that reported for percutaneous lithotripsy. Recommendations are made for minimizing patient exposure. Scattered radiation levels in the lithotripter room are presented. We have determined that Pb protective apparel is not required during this procedure provided x-ray operation is temporarily halted should personnel be required to lean directly over the tub to attend to the patient. If the walls of the ESWL room are greater than 1.83 m (6 feet) from the tub, shielding in addition to conventional construction is not required.

  10. Patient and personnel exposure during extracorporeal lithotripsy.

    Science.gov (United States)

    Glaze, S; LeBlanc, A D; Bushong, S C; Griffith, D P

    1987-12-01

    Extracorporeal shock wave lithotripsy (ESWL) has provided a nonsurgical approach to treatment of renal stones. The Dornier lithotripter uses dual image intensified x-ray systems to center the stone before treatment. Three imaging modes are offered: a fluoroscopic mode and two video spot filming modes. The average entrance exposure to the stone side of the typical patient at our facility is 2.6 X 10(-3) C kg-1 (10 R) [range: 0.5-7.7 X 10(-3) C kg-1 (2-30 R)] which is comparable and often much less than that reported for percutaneous lithotripsy. Recommendations are made for minimizing patient exposure. Scattered radiation levels in the lithotripter room are presented. We have determined that Pb protective apparel is not required during this procedure provided x-ray operation is temporarily halted should personnel be required to lean directly over the tub to attend to the patient. If the walls of the ESWL room are greater than 1.83 m (6 feet) from the tub, shielding in addition to conventional construction is not required. PMID:3679826

  11. AIDS: resource materials for school personnel.

    Science.gov (United States)

    Fulton, G B; Metress, E; Price, J H

    1987-01-01

    The AIDS dilemma continues to escalate, leaving a legacy that probably will affect the nation for years to come. The U.S. Centers for Disease Control, the National Academy of Sciences, and the U.S. Surgeon General have noted that in the absence of a vaccine or treatment for AIDS, education remains the only effective means to prevent the spread of the disease. Thus, schools have an important role in protecting the public health. To respond appropriately to the situation, school personnel must become familiar with relevant information and resources available concerning AIDS. This article first provides essential information about AIDS using a question-and-answer format. Second, policy statements addressing school attendance by students infected with the virus that causes AIDS are presented. Third, hotlines that can be used to obtain more detailed information about AIDS are described. Fourth, organizations that can provide information for school health education about AIDS are identified. Fifth, an annotated list of audiovisual materials that schools can use to provide education about AIDS is provided. Sixth, a bibliography of publications relevant to school health education about AIDS is offered.

  12. Generational Accounting in Iran

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-09-01

    Full Text Available The aim of this paper is to study of the generation accounts for Iranian’s generation. We applied the method of Auerbach, Gokhale and Kotlihoff (1991 on the period 1967-2008 in Iran. Our calculation shows with compare to industrial countries, fiscal burden for Iranian’s population is very chip and that depend on fiscal system in Iran. Except the recent years the rate of tax in Iran has been very low. The generation account for the old people (40 olds is 2117 $ but the future generation (t+1 is 36985 $. The share of male and female, during the years, in this burden is similar. Fiscal burden for Iranian’s generation is low but this population should support other burden that calls inflation. Because when the government do not receive the tax income, a low generation account transfer to price general level.

  13. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

    Perkmann, Markus; Fini, Riccardo; Ross, Jan-Michael;

    2015-01-01

    We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...... by not accounting for independent activities. However, with the exception of consulting, we find no significant differences between individuals involved in supported (university-recorded) and independent activity, respectively. Our study contributes to work concerned with developing appropriate and accurate...

  14. Use of control room simulators for training of NPP personnel

    International Nuclear Information System (INIS)

    The objective of this report is to provide NPP managers, training center managers and personnel involved with control room simulator training with practical information they can use to improve the performance of their personnel. While the emphasis in this report is on simulator training of control room personnel using full scope simulators, information is also provided on how organizations have effectively used control room simulators for training of other NPP Personnel, Vienna (AT) including simulators other than full-scope simulators. The documents includes: the main body with current practices and recommendations; selected examples from countries; a CD ROM with all examples (different languages). The document will be available on the IAEA web site. The topics describes are: trends in simulators training; designing and developing training involving room simulators; implementation of simulator training; evaluating the effectiveness of simulator training; simulator instructor competence; application of different types of simulators in the training of NPP personnel (other than full scope simulators

  15. Global Account Management

    DEFF Research Database (Denmark)

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

    Global account management (GAM) has become a critical issue for many multinational corporations that compete in a fast changing global market environment. In this article, we approach GAM from a benchlearning perspective, synthesize selected literature and examine case studies in order to underline...... the importance of multilevel relationships in strategic business-to-business relationships. The purpose of this study is to address various issues related to multilevel relationships in strategic partnerships (e.g. the recruitment of the global account manager and his supporting team, turf wars and compensation...

  16. Generational Accounting in Iran

    OpenAIRE

    Mahdi Salehi; Mahdi Behnameh; Monireh Najayian

    2013-01-01

    The aim of this paper is to study of the generation accounts for Iranian’s generation. We applied the method of Auerbach, Gokhale and Kotlihoff (1991) on the period 1967-2008 in Iran. Our calculation shows with compare to industrial countries, fiscal burden for Iranian’s population is very chip and that depend on fiscal system in Iran. Except the recent years the rate of tax in Iran has been very low. The generation account for the old people (40 olds) is 2117 $ but the future generation (t+1...

  17. 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.

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

    Science.gov (United States)

    Fisher, Roy; Murphy, Vivienne

    1995-01-01

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

  19. 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…

  20. Application of Information Technology in Management Accounting Decision Making

    Directory of Open Access Journals (Sweden)

    M. Krishna Moorthy

    2012-03-01

    Full Text Available This study analyzes the use of Information Technology (IT in management accounting and also the potentials and drawbacks of adopting IT in management accounting. IT changes frequently and accounting standards remain for many years without any major change. IT and management accounting are vital to both small and large organizations. Accounting bodies and communities have instantly stressed the need for a shift in accountants’ education by increasing the knowledge of information systems and IT knowledge. This paper examines the relationship between IT and management accounting. The past literature also indicates the potential of IT in management accounting that will simplify the calculation process and better presentable options of the business data for effective decision making. The literature findings also indicate that IT has major impact on the costs, as implementing IT will result in big spending on the technology hardware, software and IT personnel. The study also shows that IT can improve accounting department efficiency and produce result effortlessly, timely and accurately. Accountants are recommended special attention to this issue.

  1. [An audiometric screening of flight personnel].

    Science.gov (United States)

    Simboli, M

    1980-07-14

    Aircrews frequently display acoustic traumas owing to the heavy sound stresses to which they are exposed. Audiometric screening should thus be carried out at regular intervals to assess hearing loss and set in motion measures for its prevention. A brief account of the pathological forms most commonly encountered is followed by expression of the hope that the methods generally used to appraise the percentage of disability in the hearing will be revised, since they are particularly unfavourable to aircrews. PMID:7402486

  2. Capacity training for the personnel of radiation monitoring in metal recycling

    International Nuclear Information System (INIS)

    In this work it a course for training for the personnel involved in the radiation monitoring of metal recycling is presented. The contents were elaborated taken into account the IAEA recommendations for the development of capacity and training activities in radiological safety and in the Guide for the control of radioactive material in metal recycling. The program is divided in eleven parts and the duration time is two weeks. Among the main covered topics are the requirements for radiation monitoring in metal recycling; response to detection of radioactive material and effects of the ionizing radiation in man and environment

  3. The ethics of creative accounting

    OpenAIRE

    Amat, Oriol; Blake, John; Dowds, Jack

    1998-01-01

    The term 'creative accounting' can be defined in a number of ways. Initially we will offer this definition: 'a process whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business'. To investigate the ethical issues raised by creative accounting we will: - Explore some definitions of creative accounting. - Consider the various ways in which creative accounting can be undertaken. - Explore the range...

  4. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Hungary using International Financial Reporting Standards (IFRS),International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks. It also draws on ...

  5. Service Science And Accounting

    Directory of Open Access Journals (Sweden)

    Stephen G. Kerr

    2011-05-01

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

  6. Accounting 202, 302.

    Science.gov (United States)

    Manitoba Dept. of Education, Winnipeg.

    This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

  7. Biodiversity and national accounting

    OpenAIRE

    Hamilton, Kirk

    2013-01-01

    Biodiversity, a property of natural areas, provides a range of benefits to the economy including bioprospecting rents, knowledge and insurance, ecotourism fees, and ecosystem services. Many of these values can be broken out in the System of National Accounts, leading to better estimates of the economic losses when natural areas are degraded or destroyed. Developing countries harbor the gre...

  8. Essays in Financial Accounting

    NARCIS (Netherlands)

    T. Jiao (Tao)

    2009-01-01

    textabstractThis dissertation aims to contribute to the literature about the quality of accounting information by investigating its interaction with institutional factors (i.e., their external environment) in which firms operate, such as industry and stock exchange. The research topics of this disse

  9. Reflective Practitioner Account

    Institute of Scientific and Technical Information of China (English)

    干青

    2009-01-01

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

  10. Croatia : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

    This report is based on an assisted self-assessment of accounting and auditing standards and practices in Croatia conducted under the management of a National Steering Committee consisting of representatives form government and the private sector. The self-assessment exercise, complemented by due diligence by Bank staff, specifically focused on the strengths and weaknesses of the instituti...

  11. Mongolia : Accounting and Auditing

    OpenAIRE

    World Bank

    2008-01-01

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

  12. Accounting for Organizational Innovations

    DEFF Research Database (Denmark)

    Waldorff, Susanne Boch

    2013-01-01

    institutional logics to account for their creation of three different organizational innovations. While the concept of ‘institutional logic’ helped exploring the legitimizing social meanings embedded in the national reform and locally, the concept of ‘translation’ from actor-network theory shed light...

  13. Legal responsibility and accountability.

    Science.gov (United States)

    Cox, Chris

    2010-06-01

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

  14. Electric Vehicle Service Personnel Training Program

    Energy Technology Data Exchange (ETDEWEB)

    Bernstein, Gerald

    2013-06-21

    As the share of hybrid, plug-in hybrid (PHEV), electric (EV) and fuel-cell (FCV) vehicles grows in the national automotive fleet, an entirely new set of diagnostic and technical skills needs to be obtained by the maintenance workforce. Electrically-powered vehicles require new diagnostic tools, technique and vocabulary when compared to existing internal combustion engine-powered models. While the manufacturers of these new vehicles train their own maintenance personnel, training for students, independent working technicians and fleet operators is less focused and organized. This DOE-funded effort provided training to these three target groups to help expand availability of skills and to provide more competition (and lower consumer cost) in the maintenance of these hybrid- and electric-powered vehicles. Our approach was to start locally in the San Francisco Bay Area, one of the densest markets in the United States for these types of automobiles. We then expanded training to the Los Angeles area and then out-of-state to identify what types of curriculum was appropriate and what types of problems were encountered as training was disseminated. The fact that this effort trained up to 800 individuals with sessions varying from 2- day workshops to full-semester courses is considered a successful outcome. Diverse programs were developed to match unique time availability and educational needs of each of the three target audiences. Several key findings and observations arising from this effort include: • Recognition that hybrid and PHEV training demand is immediate; demand for EV training is starting to emerge; while demand for FCV training is still over the horizon • Hybrid and PHEV training are an excellent starting point for all EV-related training as they introduce all the basic concepts (electric motors, battery management, controllers, vocabulary, testing techniques) that are needed for all EVs, and these skills are in-demand in today’s market. • Faculty

  15. Chapter No.8. Personnel qualification and training

    International Nuclear Information System (INIS)

    The overall training system and the development projects of training the staff of all categories from NPP V-1, NPP V-2 Bohunice, SE-VYZ and NPP Mochovce were the subject of UJD's attention. During 2001 following inspections were carried out on nuclear personnel training: - PP's Bohunice: an inspection focused on compliance with requirements for staff qualifications and compliance with the prescribed training of Bohunice plant staff; - Mochovce NPP: an inspection focused on compliance with the requirements for staff qualifications and compliance with the prescribed training of NPP Mochovce staff; - SE-VYZ: an inspection focused on compliance with the requirements for staff qualifications and compliance with the prescribed training of SE-VYZ staff. Training the staff of the NPP's Bohunice: - The fundamental and periodical theoretical training as sure as the fundamental and periodical simulator training is carried out by the VUJE Training centre in Trnava. - The fundamental practical training in the workplace and training for the change work- rank is carried at Bohunice plant. Training of the staff of the NPP Mochovce: - The fundamental and periodical theoretical training is carried out by the VUJE Training centre in Trnava. The fundamental practical training in the workplace and training for the change work- rank as well as the fundamental and periodical simulator training is carried at Mochovce plant. Based on a successful passing of examination before the examining committee, UJD issues a certificate on special professional skills of selected staff members of nuclear installations for specific activity for the given type of nuclear installation and for the following positions: 1. Scientific shift manager for start up with the right of manipulation; 2. Shift supervisor; 3. Unit supervisor; 4. Primary circuit operator; 5. Secondary circuit operator; 6. Reactor physicist; 7. Scientific shift manager for start up without the right of manipulation. Examinations of

  16. PREDICTORS OF POST-TRAUMATIC STRESS DISORDER IN MILITARY PERSONNEL DEPLOYED TO PEACEKEEPING MISSIONS.

    Science.gov (United States)

    Sikharulidze, G; Oniani, T; Gugushvili, N

    2016-04-01

    As the empirical evidence suggests PTSD, depression and anxiety represent prevalent and severe problem in armed forces. High co morbidity of these disorders with each other further complicates clinical picture. Georgian military personnel regularly take part in different peacekeeping missions, however there is no existing data regarding associations of mental health problems in Georgian armed forces. Data was collected between 2014 and 2015, after 6 month deployment. Participants were 2810 Georgian military personnel who took part in peacekeeping missions. All participants were male, average age: M=31,2 (SD=6,3). All instruments used in the study were self-report scales. PTSD was measured by PCL-5; Depression and anxiety was measured by PHQ (Patient Health Questionnaire). Both variables - Severity of Anxiety symptoms and severity of depression symptoms independently predicted PTSD, but after being placed together in the same regression model, only depression symptom severity accounted for significant portion of variance. Due to the fact that the participants of our study (n=69) were young (M=29,68 ; SD=5,8) male personnel, our findings cannot be generalized. Also it should be considered, that for PTSD screening we used self-report questionnaires, which reduces liability of participants' answers and increases the tendency of self-biased responses. It is advisable for clinical practitioners and therapists to consider depression symptoms in patients with PTSD and screen for depression additionally, in order to exclude or include co morbidity factors in treatment course. PMID:27249442

  17. 5 CFR 839.1001 - Does the FERCCA allow me to increase my TSP account if I was in CSRS during my qualifying...

    Science.gov (United States)

    2010-01-01

    ... will be FERS? 839.1001 Section 839.1001 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT... ERRONEOUS RETIREMENT COVERAGE CORRECTIONS ACT Lost Earnings for Certain Make-up Contributions to the TSP... CFR 1605 of chapter VI) generally allow you to increase your TSP account through a schedule of...

  18. 5 CFR 792.104 - Responsibilities of the Office of Personnel Management.

    Science.gov (United States)

    2010-01-01

    ... § 792.104 Responsibilities of the Office of Personnel Management. OPM shall provide overall leadership... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Responsibilities of the Office of Personnel Management. 792.104 Section 792.104 Administrative Personnel OFFICE OF PERSONNEL...

  19. CONDITIONING ON ACCOUNTING MODELS, APPLICATION AND OFFER OF ACCOUNTING INFORMATION

    OpenAIRE

    Assoc. Prof. Valeriu Brabete Ph.D

    2010-01-01

    The accounting classification make nothing else than suggest how diverse the regulations and the accounting practices. In spite of the differences existing between the national accounting systems, there are still numerous cultural, social, political and of other nature conditions, that allow us to integrate them, at a global level, of two great accounting orientations, that represent nothing else than two models of requesting accounting information, generically named the accounting model of t...

  20. STRATEGIC MANAGEMENT ACCOUNTING – A MESSIAH FOR MANAGEMENT ACCOUNTING?

    OpenAIRE

    Haider Shah; Ali Malik; Muhammad Shaukat Malik

    2011-01-01

    When management accounting was introduced as an advanced version of cost accounting after second world war its early advocates had claimed that it would make accounting more useful in assisting managers in their decision making function. As the discipline has failed to live up to the promise now strategic management accounting has been presented as a messiah for the discipline of accounting. New promises have been made that while the traditional management accounting failed to make use of st...

  1. Exposure to the atmospheric ionizing radiation environment: studies on Icelandic and Italian civilian aviation flight personnel

    Science.gov (United States)

    de Angelis, G.; Caldora, M.; Santaquilani, M.; Scipione, R.; Verdecchia, A.; Rafnsson, V.; Hrafnkelsson, J.; Sulem, P.; Gudjonsdottir, A. J.

    The largest source of data on human exposure to low dose rate radiation may be airline flight personnel, if enrolled for studies on health effects induced by the cosmic-ray-generated atmospheric ionizing radiation, whose total dose, increasing over the years, may cause delayed radiation-induced health effects, with the high-LET and highly ionizing neutron component typical of atmospheric radiation. With regards to this, the Italian civilian airline flight personnel have been studied by analyzing the atmospheric ionizing radiation exposure and associated effects. The study population includes all Italian civilian airline flight personnel, both cockpit and cabin crewmembers, whose work history records and actual flights (route, aircraft type, and date for each individual flight for each person where possible) were available. The dose calculations were performed along specific flight legs, taking into account the actual flight profiles for all different routes and the variations with time of solar and geomagnetic parameters, in order to take into account the whole atmospheric neutron spectrum. Dose values for each flight are applied to the flight history of study participants in order to estimate the individual annual and lifetime occupational radiation dose. Following the same protocols for both cohorts in terms of dose evaluation, a comparative study has been performed between the radiation exposure patterns of the Icelandic and the Italian civilian aviation flight personnel. These two populations represent two extremes within the group of worldwide airline personnel. The Icelandic crewmembers, like only in the world their Canadian colleagues, always fly over or very close to the geomagnetic pole, and are this way exposed to high doses within each flight leg, whereas the Italian crewmembers, apart from transatlantic flights, are always flying close to the geomagnetic equator or anyhow quite far from the geomagnetic pole, receiving a small dose rates for each flight

  2. Tobacco use among school personnel in Rajasthan, India

    Directory of Open Access Journals (Sweden)

    Sharma Rameshwar

    2004-01-01

    Full Text Available BACKGROUND: A very little information about tobacco use among school personnel is available. This is a step to have cross country and within country data using standardized methodology. AIMS: To obtain baseline information about tobacco use prevalence, knowledge and attitude among school personnel. STUDY DESIGN: Two stage cluster sample. SETTING: A state of Rajasthan. MATERIALS AND MATERIALS AND METHODS: A cross-sectional study, using anonymous self-administered questionnaire. A sample of schools with probability proportional to the enrolment in grades 8-10. All school personnel in sampled schools were eligible to participate. STATISTICAL ANALYSIS: Percentage, 95% confidence interval. RESULTS: School response rate was 97.4% (75/77 and school personnel response rate was 67.2% (909/1352. Majority of school personnel (men 69%, women 31% were school teachers (78.3%. The prevalence of ever any tobacco use was reported by 35.9%, more among men than women (46.2% vs. 13.0%. The prevalence of current daily smoking was reported by 14.4% (men 20.6%, women 0.8% and occasional by 7.3%, where as current daily smokeless tobacco use was 11.7% (men 16.4%, women 1.1% and occasional 13.6%. Current daily tobacco use was significantly more among men than women. Four out of nine reported their schools have a tobacco prohibiting policy for both students (48.4% as well as for school personnel (44.4% and about same (47.2% reported their schools enforce its tobacco policy or rule. Over 85% of all school personnel strongly support the tobacco control policies and wanted training in tobacco cessation and prevention. CONCLUSION: First study from Rajasthan to report tobacco use among school personnel. School personnel not only strongly support the tobacco control policies but also ready to work for its successful implementation with proper training.

  3. Education and training of nuclear power plant personnel in Russia

    International Nuclear Information System (INIS)

    A system of selection, training, professional skill maintenance and qualification improvement, as well as psychological support for nuclear power plant (NPP) personnel is being applied and developed in Russia. The Ministry of the Russian Federation for Atomic Energy is charged with implementing the State's scientific, technical, investment and structural policies in the area of nuclear power, including training of NPP personnel. The programme is implemented by the operating organization Rosenergoatom and by the NPPs, enterprises and organizations belonging to Rosenergoatom. Thus the training of NPP personnel lies within the sphere of State regulation and control, which leaves room for initiative and independent action on the part of the operating organization, NPPs and other enterprises. Governmental decisions on upgrading the level of training of personnel made it possible to mobilize scientific and design organizations and to stimulate financial investment in this area. The fundamental regulatory documents relating to staffing and training of personnel for Russian NPPs are standards, based on IAEA recommendations, that govern the selection, training, authorization and evaluation of the on-the-job performance of NPP personnel. Two training centres are responsible for the methodological supervision of training units of NPPs. These training centres make recommendations on teaching methods, arrange continuing training for instructors and license NPP personnel. For each professional and worker an individual training programme is prepared on the basis of a standard programme. In general, the training of operating personnel for the main jobs takes eight to ten years. The IAEA's safety review missions to a number of Russian NPPs have looked at the standard of training of operating personnel and found it satisfactory. (author). 4 tabs

  4. Personnel neutron dose assessment upgrade: Volume 1, Personnel neutron dosimetry assessment: [Final report

    International Nuclear Information System (INIS)

    This report provides guidance on the characteristics, use, and calibration criteria for personnel neutron dosimeters. The report is applicable for neutrons with energies ranging from thermal to less than 20 MeV. Background for general neutron dosimetry requirements is provided, as is relevant federal regulations and other standards. The characteristics of personnel neutron dosimeters are discussed, with particular attention paid to passive neutron dosimetry systems. Two of the systems discussed are used at DOE and DOE-contractor facilities (nuclear track emulsion and thermoluminescent-albedo) and another (the combination TLD/TED) was recently developed. Topics discussed in the field applications of these dosimeters include their theory of operation, their processing, readout, and interpretation, and their advantages and disadvantages for field use. The procedures required for occupational neutron dosimetry are discussed, including radiation monitoring and the wearing of dosimeters, their exchange periods, dose equivalent evaluations, and the documenting of neutron exposures. The coverage of dosimeter testing, maintenance, and calibration includes guidance on the selection of calibration sources, the effects of irradiation geometries, lower limits of detectability, fading, frequency of calibration, spectrometry, and quality control. 49 refs., 6 figs., 8 tabs

  5. TO ALL MEMBERS OF THE PERSONNEL Temporary work for children of members of the personnel

    CERN Multimedia

    2001-01-01

    During the period mid-June to mid-September 2001, there will be a limited number of vacancies for temporary work at CERN (normally unskilled work of a routine nature) which will be made available to children of members of the personnel (that is, anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of vacancies available, no children previously appointed at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks, the allowance being CHF 1538.- net for this period. Application forms can be obtained via the Web at the following address: http://cern.web.cern.ch/CERN/Divisions/PE/ under the heading 'Other Useful Links' or from Paula Barriere, Personnel Management Group (by using the slip below or by electronic mail to Paula.Barriere@.cern.ch). Completed applic...

  6. TO ALL MEMBERS OF THE PERSONNEL: Temporary work for children of members of the personnel

    CERN Multimedia

    2004-01-01

    During the period mid-June to mid-September 2004, there will be a limited number of vacancies for temporary work at CERN (normally unskilled work of routine nature) which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of vacancies available, no children previously appointed at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks, the allowance being CHF 1600.- for this period. An application form can be obtained from Martine PLAZA, HR Department (by using the slip below or by electronic mail to Martine.Plaza@cern.ch) or at: http://humanresources.web.cern.ch/HumanResources/internal/personnel/pmd/cr.asp Completed application forms must be returned to this service by 2 April 2004 a...

  7. Whole of Government Accounts

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Chow, Danny; Day, Ronald;

    of financial reporting (GAAP)-based reforms when compared with budget-centric systems of accounting, which dominate government decision-making. At a trans-national level, there is a need to examine the embedded or implicit contests or ‘trials of strength’ between nations and/or institutions jockeying......In our comparative study, we surveyed an emerging literature on the use of consolidation in government accounting and develop a research agenda. We find heterogeneous approaches to the development of consolidation models across the five countries (Australia, New Zealand, UK, Canada and Sweden......) are influenced by constitutional or jurisdictional notions of consolidation boundaries. The localization of globalized or generic concepts of consolidation is driven largely by government priorities or preoccupations rather than necessarily user demand. We propose that we need to better understand the relevance...

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

    Directory of Open Access Journals (Sweden)

    V. Shvets

    2014-09-01

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

  9. Accounting for California Water

    OpenAIRE

    Escriva-Bou, Alvar; McCann, Henry; Hanak, Ellen; Lund, Jay; Gray, Brian

    2016-01-01

    Understanding California’s water balance sheet—how much there is, who has claims to it, and what is actually being “spent”—is key to effectively managing the state’s limited water supply in support of a healthy economy and environment. The latest drought has spotlighted serious gaps in California’s water accounting system. California is a large, geographically diverse state, and its water systems are physically interconnected and institutionally fragmented. Water infrastructure connects the s...

  10. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects......: business entities, the transformation process, types of businesses, stakeholders, legislation, the annual report, the VAT system, double-entry bookkeeping, inventories, and year-end cast flow analysis....

  11. Sustainability, accounting and reporting

    CERN Document Server

    Balachandran, Kashi

    2011-01-01

    The topic of business sustainability is multidisciplinary in nature, and its complexity calls for putting in place a wide variety of research approaches, such as action research, case studies, surveys, model development etc. The papers presented in this ebook represent a comprehensive overview of recent advances in this area of accounting and reporting research. It contains six papers, covering how leasing can increase environmental benefits, CSR, developing social, environmental and economic indicators for SMEs, sustainability reporting and reputation risk and others.

  12. Accounting and Economic Theory

    OpenAIRE

    Martin Shubik

    2003-01-01

    This paper deals with the changing relationship between economic theory and accounting practice and theory. It argues that many of the basic problems encountered in practice cannot be avoided in any attempt to construct an economic theory adequate to handle dynamics. In particular problems of timing become critical. furthermore, there are several critical problems concerning profit maximization, the nature of the rate of interest, agency problems within the firm and the payment of dividends w...

  13. Managing global accounts.

    Science.gov (United States)

    Yip, George S; Bink, Audrey J M

    2007-09-01

    Global account management--which treats a multinational customer's operations as one integrated account, with coherent terms for pricing, product specifications, and service--has proliferated over the past decade. Yet according to the authors' research, only about a third of the suppliers that have offered GAM are pleased with the results. The unhappy majority may be suffering from confusion about when, how, and to whom to provide it. Yip, the director of research and innovation at Capgemini, and Bink, the head of marketing communications at Uxbridge College, have found that GAM can improve customer satisfaction by 20% or more and can raise both profits and revenues by at least 15% within just a few years of its introduction. They provide guidelines to help companies achieve similar results. The first steps are determining whether your products or services are appropriate for GAM, whether your customers want such a program, whether those customers are crucial to your strategy, and how GAM might affect your competitive advantage. If moving forward makes sense, the authors' exhibit, "A Scorecard for Selecting Global Accounts," can help you target the right customers. The final step is deciding which of three basic forms to offer: coordination GAM (in which national operations remain relatively strong), control GAM (in which the global operation and the national operations are fairly balanced), and separate GAM (in which a new business unit has total responsibility for global accounts). Given the difficulty and expense of providing multiple varieties, the vast majority of companies should initially customize just one---and they should be careful not to start with a choice that is too ambitious for either themselves or their customers to handle. PMID:17886487

  14. Managing global accounts.

    Science.gov (United States)

    Yip, George S; Bink, Audrey J M

    2007-09-01

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

  15. First-Person Accounts.

    Science.gov (United States)

    Gribs, H.; And Others

    1995-01-01

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

  16. ENVIRONMENTAL FINANCIAL ACCOUNTING

    OpenAIRE

    Mihai, Oana; Florentina MOISESCU

    2006-01-01

    From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting. The first is a growing demand from company stakeholders, based on an increased interest in environmental issues. Interested stakeholders are not only the consumers, but also industrial customers, financial institutions and others. For this reason, more and more companies are producing environmental re...

  17. Service Science And Accounting

    OpenAIRE

    Stephen G. Kerr

    2011-01-01

    The evolution of a new discipline of service science will creatively disturb the relationship between more established business disciplines.  Each discipline is not an independent silo.  As a result the purpose of this paper was to explore, at this early stage, how the new discipline may create opportunities for interdisciplinary scholarship.  The specific purpose of this paper was to explore how service science might interact with the scholarly and professional practice of accounting.  Accou...

  18. Education in logistics and training of non-logistic personnel

    Directory of Open Access Journals (Sweden)

    Marko D. Andrejić

    2011-01-01

    Full Text Available The significance of education in logistics and education and training of cadets who belong to non-logistic services (non-logistic personnel will be presented. The logistical aspects of education of non-logistic personnel are elaborated as well as the knowledge in the area of logistics which is necessary to be transferred through the educational process to non-logistic personnel for the successful accomplishment of their functional duties. A general approach and the methods of logistics education and improvement of non-logistic personnel are presented as well as the institutional prerequisites necessary for improving the quality of logistics education and training. The quality of the knowledge in this area and its implementation into the methods of thinking and decision making of non-logistic personnel affect the cooperation between the non-logistic and the logistic personnel, directly contributing to the quality of life and working conditions of units and institutions as well as to the quality and synergy in task accomplishments in the framework defined by the missions of the Army of Serbia. The necessary content and means of its transfer to cadets are discussed since they are supposed to be available at all levels and forms of education, depending on the previous cadet education levels. The theoretical bases and experiences shown are of general character and they have a universal application in the process of education. Introduction In our recent defense theory and operational practice, logistics education of non-logistic personnel is not sufficiently analyzed either in organizational or technological aspects, considering the concept and the logic of a systematic and a situational approach. The analysis of the experiences gained from operational practice shows a slight decrease in the quality of task accomplishment due to the lack of necessary logistic knowledge and habits as well as an increased communication gap between logistic and non

  19. CHINA ACCOUNTING REVIEW(CAR)

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

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

  20. New Procedures for the Management of Computer Accounts

    CERN Multimedia

    2006-01-01

    In today's computing environment where there is a permanent threat of computer security incidents, it is vitally important to control who has access to CERN's computing infrastructure. To obtain a computer account people are already required to be registered at CERN but until now the closing of accounts has relied on an annual review carried out by the group administrators. This process is now being automated and linked into the CERN registration database. The account review will run permanently and trigger action both when an account is unused and when a person's contract is soon to end. Advance warning of actions to be taken will be sent to both users and their supervisors: when an account has been unused for 6 months the account will be blocked. A year later, after a second warning, the account will be deleted; when a person's association with CERN comes to an end (based on the 'end date' in the official registration database) their computer accounts will be blocked. For most members of the personnel t...

  1. New Procedures for the Management of Computer Accounts

    CERN Multimedia

    2006-01-01

    In today's computing environment where there is a permanent threat of computer security incidents, it is vitally important to control who has access to CERN's computing infrastructure. To obtain a computer account it is already required that people be registered at CERN but up till now closing of accounts has relied on an annual review carried out by the group administrators. This process is now being automated and linked into the CERN registration database. The account review will run permanently and trigger action both when an account is unused and when a person's contract is soon to end. Advance warning of actions to be taken will be sent to both users and their supervisors: when an account has been unused for 6 months the account will be blocked. A year later, after a second warning, the account will be deleted; when a person's association with CERN comes to an end (based on the 'end date' in the official registration database) their computer accounts will be blocked. For most members of the personnel...

  2. Accountability report - fiscal year 1997

    International Nuclear Information System (INIS)

    This document contains the US NRC's accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement

  3. CREATIVE ACCOUNTING AND FISCAL FRAUD

    Directory of Open Access Journals (Sweden)

    IMBRESCU CARMEN MIHAELA

    2012-05-01

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

  4. Identification of the Scale of Changes in Personnel Motivation Techniques at Mechanical-Engineering Enterprises

    Directory of Open Access Journals (Sweden)

    Melnyk Olga G.

    2016-02-01

    Full Text Available The method for identification of the scale of changes in personnel motivation techniques at mechanical-engineering enterprises based on structural and logical sequence of implementation of relevant stages (identification of the mission, strategy and objectives of the enterprise; forecasting the development of the enterprise business environment; SWOT-analysis of actual motivation techniques, deciding on the scale of changes in motivation techniques, choosing providers for changing personnel motivation techniques, choosing an alternative to changing motivation techniques, implementation of changes in motivation techniques; control over changes in motivation techniques. It has been substantiated that the improved method enables providing a systematic and analytical justification for management decisionmaking in this field and choosing the best for the mechanical-engineering enterprise scale and variant of changes in motivation techniques. The method for identification of the scale of changes in motivation techniques at mechanical-engineering enterprises takes into account the previous, current and prospective character. Firstly, the approach is based on considering the past state in the motivational sphere of the mechanical-engineering enterprise; secondly, the method involves identifying the current state of personnel motivation techniques; thirdly, within the method framework the prospective, which is manifested in strategic vision of the enterprise development as well as in forecasting the development of its business environment, is taken into account. The advantage of the proposed method is that the level of its specification may vary depending on the set goals, resource constraints and necessity. Among other things, this method allows integrating various formalized and non-formalized causal relationships in the sphere of personnel motivation at machine-building enterprises and management of relevant processes. This creates preconditions for a

  5. 75 FR 53075 - Science and Technology Reinvention Laboratory Personnel Management Demonstration Project...

    Science.gov (United States)

    2010-08-30

    ... Defense Science and Technology Reinvention Laboratory Personnel Management Demonstration Project... Science and Technology Reinvention Laboratory Personnel Management Demonstration Project, Department of... determine whether a specified change in personnel management policies or procedures would result in...

  6. 75 FR 76997 - Public Consultation on Personnel Reliability and Culture of Responsibility Issues

    Science.gov (United States)

    2010-12-10

    ... HUMAN SERVICES National Institutes of Health Public Consultation on Personnel Reliability and Culture of... Guidance for Enhancing Personnel Reliability and Strengthening the Culture of Responsibility at the Local... and general public regarding strategies for enhancing personnel reliability and strengthening...

  7. [The occupational health of medical personnel of psychiatric institutions].

    Science.gov (United States)

    Ruzhenskaia, E V

    2013-01-01

    The article considers the issues of self-assessment of occupational health by medical personnel of psychiatric service. The main issues and areas of occupation health disorders are identified. The main directions of disorders prevention are presented.

  8. Recruiting, Selecting and Developing Executive Personnel in Capital Resource Management.

    Science.gov (United States)

    Nusbaum, Ned A.

    1984-01-01

    Obtaining qualified persons for capital resource management positions requires school districts and colleges to adopt nondiscriminatory selection and hiring policies. Guidelines are offered for the recruitment process, administering the selection process, and inhouse personnel development. (MLF)

  9. Global Tobacco Surveillance System (GTSS) - Global School Personnel Survey (GSPS)

    Data.gov (United States)

    U.S. Department of Health & Human Services — 2001-2011. The GSPS was initiated in 2000 to collect information on tobacco use, knowledge and attitudes of school personnel toward tobacco, existence and...

  10. Through-the-wall detection of slow-moving personnel

    Science.gov (United States)

    Martone, Anthony; Ranney, Kenneth; Innocenti, Roberto

    2009-05-01

    This paper presents a time-domain, Moving-Target-Indication (MTI) processing formulation for detecting slow-moving personnel behind walls. The proposed time-domain MTI processing formulation consists of change detection and tracking algorithms. We demonstrate the effectiveness of the MTI processing formulation using data collected by the Army Research Laboratory's (ARL's), Ultra-Wideband (UWB), Synchronous Impulse Reconstruction (SIRE) radar. During the collection of the data, the SIRE radar remains stationary and is positioned broadside to the wall and 38 degrees off the broadside position. We have collected data for multiple operational scenarios including: personnel walking inside wood and cinderblock structures, personnel walking in linear and non-linear trajectories, and multiple personnel walking within the building structure. We analyze the characteristics of moving target signatures for the multiple operational scenarios and describe the detection and tracking algorithms implemented to exploit them.

  11. Selecting public relations personnel of hospitals by analytic network process.

    Science.gov (United States)

    Liao, Sen-Kuei; Chang, Kuei-Lun

    2009-01-01

    This study describes the use of analytic network process (ANP) in the Taiwanese hospital public relations personnel selection process. Starting with interviewing 48 practitioners and executives in north Taiwan, we collected selection criteria. Then, we retained the 12 critical criteria that were mentioned above 40 times by theses respondents, including: interpersonal skill, experience, negotiation, language, ability to follow orders, cognitive ability, adaptation to environment, adaptation to company, emotion, loyalty, attitude, and Response. Finally, we discussed with the 20 executives to take these important criteria into three perspectives to structure the hierarchy for hospital public relations personnel selection. After discussing with practitioners and executives, we find that selecting criteria are interrelated. The ANP, which incorporates interdependence relationships, is a new approach for multi-criteria decision-making. Thus, we apply ANP to select the most optimal public relations personnel of hospitals. An empirical study of public relations personnel selection problems in Taiwan hospitals is conducted to illustrate how the selection procedure works.

  12. A relational database for personnel radiation exposure management

    International Nuclear Information System (INIS)

    In-house utility personnel developed a relational data base for personnel radiation exposure management computer system during a 2 1/2 year period. The (PREM) Personnel Radiation Exposure Management System was designed to meet current Nuclear Regulatory Commission (NRC) requirements related to radiological access control, Radiation Work Permits (RWP) management, automated personnel dosimetry reporting, ALARA planning and repetitive job history dose archiving. The system has been operational for the past 18 months which includes a full refueling outage at Clinton Power Station. The Radiation Protection Department designed PREM to establish a software platform for implementing future revisions to 10CFR20 in 1993. Workers acceptance of the system has been excellent. Regulatory officials have given the system high marks as a radiological tool because of the system's ability to track the entire job from start to finish

  13. 23 CFR 650.309 - Qualifications of personnel.

    Science.gov (United States)

    2010-04-01

    ... personnel. (a) A program manager must, at a minimum: (1) Be a registered professional engineer, or have ten... leader. A team leader must, at a minimum: (1) Have the qualifications specified in paragraph (a) of...

  14. 78 FR 35042 - Merchant Marine Personnel Advisory Committee: Intercessional Meeting

    Science.gov (United States)

    2013-06-11

    ... SECURITY Coast Guard Merchant Marine Personnel Advisory Committee: Intercessional Meeting AGENCY: Coast..., entitled ``Consideration of the International Labor Organization's Maritime Labour Convention, 2006.'' This.... Instructions: All submissions received must include the words ``Department of Homeland Security'' and...

  15. INTELLIGENTSIA PERSONNEL TRAINING IN KYRGYZSTAN IN GREAT PATRIOTIC WAR

    Directory of Open Access Journals (Sweden)

    Gulnara D. Dzhunushalieva

    2011-01-01

    Full Text Available During Great Patriotic War, despite all the difficulties of wartime the Republic trained intelligentsia personnel, who had to fulfill the task of seamless combination of ideologic impact, cultural and educational work with specific military-administrative activities

  16. Legal Aspects of Personnel Management in Higher Education.

    Science.gov (United States)

    Kaiser, Michael G.; Greer, Dwight

    1988-01-01

    Reviews legislation and court decisions affecting higher education with respect to labor relations, promotion of minorities, retrenchment, sexual harassment, liability insurance, the impact of AIDS on personnel policies, affirmative action, and equal employment opportunity. (DMM)

  17. Teaching Elementary Accounting to Non-Accounting Majors

    Science.gov (United States)

    Lloyd, Cynthia B.; Abbey, Augustus

    2009-01-01

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

  18. TLD personnel dosimetry and its relationship with the radiodiagnostic training

    International Nuclear Information System (INIS)

    The personnel dosimetry and the training in radiological protection in radiodiagnostic in Mexico before 1997 were almost nonexistent except few services of public and private radiology, we can to say that the personnel dosimetry and the obligatory training was born in the year 1997, together with the present Mexican Official Standards in radiology. This study has the purpose to make an evaluation of the personnel dosimetry of 110 radiology services distributed in the Mexican Republic for the year 2001 and to estimate the annual and bimonthly mean doses, as well as its trust intervals and its relationships with the personnel training in radiological protection by means of a sampling that was realized in two stages (1997 and 2000) in the metropolitan area of Mexico City. The results show that the received doses by the medical and technical personnel in the participating radiology services are in the 0.03 mSv and 0.94 mSv interval and the mean is 0.25 mSv. The estimated annual personnel dose would be in the 0.18 mSv to 5.64 mSv interval, which are values very lower to the annual dose limit that is 50 mSv and its magnitude is similar to the effective annual dose by natural background radiation. In the first stage in training was found that there is not a significant difference in the response frequencies among the medical and technical personnel with a p < 0.05. The 52% of the occupational exposure personnel of radiology uses dosemeter, but only 17% of them know the dose reports. the 15.8% of personnel considers that dosemeter protects against radiation and only 16.5% knows the annual maximum permissible dose for stochastic effects. The second stage, the results shown that there is a significant difference in the response of frequencies among medical and technical personnel, the same results which are obtained for members and non members of a professional association with a p < 0.05. The 38% has personnel dosimetry, the 19% knows the principles of radiological

  19. Personnel exposure experience related to use of 252Cf sources

    International Nuclear Information System (INIS)

    Studies are presented of personnel exposures to 252Cf neutrons and gamma radiation during dosimetry experiments in mouse phantoms, fission foil detectors, and small tissue equivalent ionization chambers. Sensitivity of film badge emulsions to observed levels of 252Cf neutrons is discussed. Long-term personnel exposure histories are presented. Comparisons are made between neutron dose calculated from observed neutron-gamma ratios and the dose observed in neutron emulsions. Shielding used during experiments is described

  20. COMMUNITY DENTAL HEALTH SURVEY TRAINING TO DENTAL HEALTH PERSONNEL

    OpenAIRE

    Sandra Fikawati; Ita Yulita

    2015-01-01

    Dentist and dental nurse as dental health personnel in community health center are spearheads in community dental health service. The effectiveness and efficacy of community dental health service needs updated adequate dental health knowledge and skill. One effort to assure the fulfillment of those needs is by providing community dental health survey training. This training aims at improving the skill and capability of dental health personnel to conduct dental health survey. The training cons...

  1. Caring for Active Duty Military Personnel in the Civilian Sector

    OpenAIRE

    Marylou Noble; Howard Waitzkin

    2009-01-01

    Due to the wars in Iraq and Afghanistan, the unmet medical and psychological needs of military personnel are creating major challenges. Increasingly, active duty military personnel are seeking physical and mental health services from civilian professionals. The Civilian Medical Resources Network attempts to address these unmet needs. Participants in the Network include primary care and mental health practitioners in all regions of the country. Network professionals provide independent assessm...

  2. The use of film badges for personnel monitoring

    International Nuclear Information System (INIS)

    Photographic film is fairly inexpensive and durable and as a result of irradiation its radiosensitive components undergo relatively permanent changes. With proper calibration the optical density of the development and fixed photographic film can be related to radiation exposure. Personnel monitoring with photographic film is the method of choice in many laboratories, and this manual gives guidelines for the use of photographic film in personnel dosimetry.

  3. Training for power plant personnel on hydrogen production and control

    International Nuclear Information System (INIS)

    It is the purpose of this paper to address the issue of training for power plant personnel in the area of hydrogen control. The authors experience in the training business indicates that most of the operations and engineering personnel have a very limited awareness of this phenomenon. Topics discussed in this paper include: 1) theory of hydrogen combustion kinetics; 2) incidents involving hydrogen combustion events; 3) normal operations interfacing with hydrogen; 4) accident conditions; and 5) mitigation schemes

  4. Training of fire protection personnel in nuclear power plants

    International Nuclear Information System (INIS)

    Training of fire protection personnel in nuclear power plants is divided up in three categories: training of fire protection commissioners which is mostly carried out externally; training of fire fighting personnel in the form of basic and repeated training usually by the fire protection commissioner; training of other employers with regard to behaviour in case of fire and during work involving a fire hazard. (orig.)

  5. 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.

  6. Total quality accounting

    Directory of Open Access Journals (Sweden)

    Andrijašević Maja

    2008-01-01

    Full Text Available The focus of competitive "battle" shifted from the price towards non-price instruments, above all, towards quality that became the key variable for profitability increase and achievement of better comparative position of a company. Under such conditions, management of a company, which, according to the established and certified system of total quality, strives towards achieving of a better market position, faces the problem of quality cost measurement and determination. Management, above all, cost accounting can help in solving of this problem, but the question is how much of its potential is being used for that purpose.

  7. Accounting for Growth

    OpenAIRE

    Jeremy Greenwood; Boyan Jovanovic

    2000-01-01

    A satisfactory account of the postwar growth experience of the United States should be able to come to terms with the following three facts: 1. Since the early 1970's there has been a slump in the advance of productivity. 2. The price of new equipment has fallen steadily over the postwar period. 3. Since the mid-1970's the skill premium has risen. Variants of Solow's (1960) vintage-capital model can go a long way toward explaining these facts, as this paper shows. In brief, the explanations a...

  8. ENVIRONMENTAL FINANCIAL ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Oana MIHAI

    2006-01-01

    Full Text Available From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting. The first is a growing demand from company stakeholders, based on an increased interest in environmental issues. Interested stakeholders are not only the consumers, but also industrial customers, financialinstitutions and others. For this reason, more and more companies are producing environmental reports, but these are often low on data content, which adversely affects company credibility on environmental issues.

  9. Cloud Computing Services Accounting

    Directory of Open Access Journals (Sweden)

    Igor Ruiz-Agundez

    2012-06-01

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

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

    OpenAIRE

    Suhaiza Ismail; Nurkamariah Kasim

    2012-01-01

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

  11. Environmental Accounting – A New Challenge for the Accounting System

    OpenAIRE

    Hajnalka Ván

    2012-01-01

    The appearance of environmental problems impacts every area of science globally, as a result, accounting has to answer these challenges as well, one way of which is environmental accounting. The main aim of the study is explore the roots and the tendencies of the development of environmental accounting. In addition, environmental accounting will also be discussed in terms of its relevance to supplementing the traditional accounting system, which topic will be concluded with an outlook on Hung...

  12. 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...

  13. SIXTH ERDA WORKSHOP ON PERSONNEL NEUTRON DOSIMETRY

    Energy Technology Data Exchange (ETDEWEB)

    Vallario, E. J.; Hankins, D. E.; Bramson, P. E.

    1977-07-11

    This workshop was the sixth of a series and was held on July 11 and 12, 1977, at the Oak Ridge National Laboratory in Oak Ridge, Tennessee. Those presenting papers at the Sixth Workshop prepared summary reports of their recent work for inclusion in this document. The reports are reproduced here as submitted by the participants, with only minor editing. This year's Workshop took a decidedly international flavor, with participants from seven countries in addition to the United States. The significance of this group's contributions has raised the possibility that the next Neutron Dosimetry Workshop may be held in Europe. Of particular interest at the Workshop was the keynote address by Dr. Harald Rossi. He commented that there is evidence that 1) accepted values of RBE for low absorbed doses of neutrons may be low by an order of magnitude or more and 2) the risk of leukemia is significant at 0.5 rad to the bone narrow. A reduction of the limit for permissible neutron exposure, which could result from consideration of this information, would necessitate major improvements in our "middle ages" neutron dosimetry. A number of participants reported conversions to thermoluminescent dosimeter (TLD) systems. This move has not been unanimous, however, as there were several reports of apparently satisfactory fission fragment, activation foil, and NTA film dosimeters. While thementionof NTA film resulted in the usual discussion of energy cut off and humidity effects, it seems the use of NTA in accelerator environments still has some merit. Discussion of fission fragment dosimeters centered around track etching techniques, which have shown some improvement. Of particular interest was Tommasino's report on the use of polycarbonate centrifuge tubes as the sensitive element. Thermally stimulated exoelectron emission (TSEE), never very popular for personnel dosimetry, has lost additional ground with the report that the neutron/gamma response ratio is much less than

  14. [Current state and prospects of military personnel health monitoring].

    Science.gov (United States)

    Rezvantsev, M V; Kuznetsov, S M; Ivanov, V V; Zakurdaev, V V

    2014-01-01

    The current article is dedicated to some features of the Russian Federation Armed Forces military personnel health monitoring such as legal and informational provision, methodological basis of functioning, historical aspect of formation and development of the social and hygienic monitoring in the Russian Federation Armed Forces. The term "military personnel health monitoring" is defined as an analytical system of constant and long-term observation, analysis, assessment, studying of factors determined the military personnel health, these factors correlations, health risk factors management in order to minimize them. The current state of the military personnel health monitoring allows coming to the conclusion that the military health system does have forces and resources for state policy of establishing the population health monitoring system implementation. The following directions of the militarily personnel health monitoring improvement are proposed: the Russian Federation Armed Forces medical service record and report system reorganization bringing it closer to the civilian one, implementation of the integrated approach to the medical service informatisation, namely, military personnel health status and medical service resources monitoring. The leading means in this direction are development and introduction of a military serviceman individual health status monitoring system on the basis of a serviceman electronic medical record card. Also it is proposed the current Russian Federation Armed Forces social and hygienic monitoring improvement at the expense of informational interaction between the two subsystems on the basis of unified military medical service space.

  15. Wages and Salaries Paid Support Personnel in Public Schools, 1982-83. Part 3 of National Survey of Salaries and Wages in Public Schools. ERS Report.

    Science.gov (United States)

    Educational Research Service, Arlington, VA.

    Based on the ninth annual national survey of public school salaries and wages, this third part of a three-part report examines the remuneration paid to support personnel in 10 poositions in 1,120 school systems. Salary information is reported for secretaries at the central office and school building levels, central office accounting/payroll clerks…

  16. CREATIVE ACCOUNTING AND TAX DODGING

    OpenAIRE

    Doina Rada

    2012-01-01

    Creative accounting represents the way in which professional accountants, based on their knowledge, perform certain misconducts with the purpose of manipulating the figures in the annual accounts. Apparently the things are all right, but in reality the principles of accounting are completely left aside. The consequences are multiple, and we may cite among them tax dodging.

  17. CREATIVE ACCOUNTING AND TAX DODGING

    Directory of Open Access Journals (Sweden)

    Doina Rada

    2012-01-01

    Full Text Available Creative accounting represents the way in which professional accountants, based on their knowledge, perform certain misconducts with the purpose of manipulating the figures in the annual accounts. Apparently the things are all right, but in reality the principles of accounting are completely left aside. The consequences are multiple, and we may cite among them tax dodging.

  18. Switching Costs in Accounting Services

    OpenAIRE

    Fatih Koç; Nisa Kıymet Şahin

    2015-01-01

    Switching cost is defined as possible costs that customers may encounter when they want to change the firm they buy service, and an important subject in terms of accounting services. Particularly, small business entrepreneurs’ not having knowledge about accounting procedures, and sharing private information with accounting firms make switching costs more important for accounting services. Thus, the aim of this study is...

  19. Issues Of Managerial Accounting Methodology

    OpenAIRE

    Barulina E.V; Barulina M.S

    2012-01-01

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

  20. The International Development in Accounting

    Institute of Scientific and Technical Information of China (English)

    乔志宏

    2014-01-01

    This report mainly focuses Chinese accounting system and structure.In order to analysis and evaluate the Chinese accounting system and struc-ture,a brief history of the development of Chinese accounting system will be given to know the background of Chinese accounting system development process.

  1. ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

    Directory of Open Access Journals (Sweden)

    VALENTIN IOAN UŞURELU

    2010-01-01

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

  2. Accountability in Public Policy Partnerships

    OpenAIRE

    Steets, Julia

    2010-01-01

    "Public-private partnerships have become an important tool for delivering essential public goods, but critics fear that they erode public accountability. Making partnerships more accountable requires a clear understanding of what accountability means for partnerships and which mechanisms can be used to strengthen it. Accountability in Public Policy Partnerships develops a new model of accountability based on principal-agent theory. This model provides a firm normative foundation for accou...

  3. On classifying digital accounting documents

    OpenAIRE

    Chih-Fong, Tsai

    2007-01-01

    Advances in computing and multimedia technologies allow many accounting documents to be digitized within little cost for effective storage and access. Moreover, the amount of accounting documents is increasing rapidly, this leads to the need of developing some mechanisms to effectively manage those (semi-structured) digital accounting documents for future accounting information systems (AIS). In general, accounting documents contains such as invoices, purchase orders, checks, photographs, cha...

  4. Financial accounting for radiology executives.

    Science.gov (United States)

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

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

  5. ICT Usage by Greek Accountants

    OpenAIRE

    Efstratios C. Emmanouilidis; Anastasios A. Economides

    2010-01-01

    This study investigates Greek accounting offices use of Information and Communication Technologies (ICT). Initially, a comprehensive questionnaire was developed. It contains 35 questions with multiple answers and 2 open questions tailored to the accountants. One hundred accountants’ offices in a Greek county answered the questionnaire. The findings present their current ICT infrastructure and their use of ICT and accounting e-services. Greek accounting offices have made improvements in adop...

  6. Quantitative methods in accounting research

    OpenAIRE

    Marek Gruszczynski

    2009-01-01

    Quantitative methods are in frequent use in modern accounting research. The evidence may be found e.g. in the journals like “Journal of Accounting Research”, “European Accounting Review”, “Review of Quantitative Finance and Accounting” or in the Accounting Research Network in SSRN base. Paper presents a brief survey of research areas and statistical-econometric approaches in accounting research. Particular reference goes to research on corporate disclosure. Methodological component of the pap...

  7. Financial accounting for radiology executives.

    Science.gov (United States)

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice. PMID:17411806

  8. Economic theory and national accounting

    OpenAIRE

    Bos, Frits

    1995-01-01

    This paper describes the relationship between economic theory and national accounting. This relationship is often misunderstood, by economic theorists and national accountants alike. Attention is drawn to the consistency required in a national accounting system, to national accounts statistics as a transformation of primary data and to the fundamentally different valuation principles employed in economic theory and national accounting (foreward looking, analytic and general, versus backward l...

  9. Creative accounting and fiscal fraud

    OpenAIRE

    IMBRESCU CARMEN MIHAELA; HATEGAN CAMELIA DANIELA

    2012-01-01

    This study suggests to highlight the fact that accounting information does not succeed reflecting the real image of an entity only partially due to the manipulation of accounting data by practicing creative accounting by accountants, managers, under the careful management of auditors which certify the fact that the financial situations reflect the reality. Creative accounting has as an common goal creating a distorted image of the entity, more prosperous, misleading the information users thro...

  10. THE LIABILITY FORMS OF THE MEDICAL PERSONNEL.

    Science.gov (United States)

    Bărcan, Cristian

    2015-01-01

    Current legislation, namely Law no. 95/2006 on healthcare reform in the medical malpractice domain stipulates that medical staff can be held accountable in the following forms: disciplinary liability, administrative liability, civil liability and criminal liability. Each form of legal liability presents its features, aspects that are found mainly in the procedural rules. However, the differences between the various legal forms of liability are not met only in the procedural rules but also in their effects and consequences. It is necessary to know what the procedure for disciplinary responsibility, administrative liability, civil liability, or criminal liability is. In addition to the differentiation determined by the consequences that may arise from the different forms of legal liability, it is important to know the competent authorities to investigate a case further and the solutions which various public institutions can take regarding the medical staff. Depending on the type of legal liability, authorities have a specialized authority. If the Disciplinary Committee is encountered at the College of Physicians, it may not intervene in cases before the monitoring and competence for malpractice cases Committee. The latter two committees cannot intervene directly in the legal assessment of civil or criminal cases, as no criminal investigation authorities cannot intervene in strictly civilian cases. Therefore, the importance of knowing the competent institutions is imperative.

  11. SAT for NPP personnel training in Spain

    International Nuclear Information System (INIS)

    The SAT process objectives as applied to Spanish NPPs are: Perform JTA for selected job positions at the NPPs; develop the associated training plans; develop training support media; prepare training instructors as teachers and as task analysts; develop a SAT database. A lesson-learned from the task assessments conducted at Spanish NPPs is that the final task list should be obtained with full participation of workers so that they feel the final training plan has been developed taking into account their own opinion and experience. The breakdown of the tasks into its elements and the concordant job performance measure was presented. The process of determining knowledge and skills associated with the task elements and the structure and use of the taxonomy codes (for component, system, and academic skills and knowledge) was shown and explained. Based on the Spanish experience, the average time devoted to analyze a complete task is 5.33 person-hours per task. This data has permitted training and plant management to allocate the NPP human resources to support the analysis phase of SAT (which can be very time-consuming)

  12. Annual report and accounts 1994

    International Nuclear Information System (INIS)

    This report outlines the work of the RPII during 1994. The main developments included the transition of the personnel dosimetry service from the use of film dosimeters to TLDs and during the year the Institute intensified its efforts to create an informed public recognition of the health hazard associated with exposure to radon gas in buildings

  13. Senegal : School Autonomy and Accountability

    OpenAIRE

    World Bank

    2012-01-01

    Senegal has accelerated the decentralization of education since 1996. Budgetary autonomy is latent. Autonomy over the management of operational budgets has been delegated to the communes, but salaries for teachers are managed at the central level. Autonomy in personnel management is latent. Both school directors and teachers are appointed at the central level. The role of the school counci...

  14. Decentralisation, managerialism and accountability:

    DEFF Research Database (Denmark)

    Robinson, Sarah

    2015-01-01

    Educational reforms have largely been analysed from the perspective of the effects on students, teachers and schools, their practices and performance. While there is also a large body of literature that draws on the rhetoric and discourses found in policy documents, there has been little attention...... given to the organisations in which the educational reforms are born. Following on from previous debates on the neo-liberalisation of education, this study provides an ethnographic examination of an educational administration attempting to decentralise services to schools. This study focuses...... on the people inside an Australian state education administration during the time when the organisation was being restructured. It examines how decentralisation, managerialism and accountability result in the loss of professional expertise. This study contributes to the literature on the neo...

  15. Creative accounting: Ethical perceptions among accounting and non-accounting students

    OpenAIRE

    Gabriëls, Xavier; Van de Wiele, Patsy

    2005-01-01

    This paper seeks to investigate the level of ethical awareness, as well as the attitude towards creative accounting, among accounting and non-accounting students of the post-Enron generation. Creative accounting is in essence not illegal and investors may sometimes even benefit from its application. However, creative accounting distorts reality, which may mislead users of financial statement information and is therefore generally considered unethical. We presented students with a list of stat...

  16. Accounting Research as a didactic tool for a accounting teaching

    OpenAIRE

    Valeria Gisela Perez; Pinto Perry, Germán R.

    2016-01-01

    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 chan...

  17. Financial Accountant Versus Managerial Accountant in the Hotel Business System

    OpenAIRE

    Ivana Zubac

    2012-01-01

    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, finan...

  18. THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION - THE ROMANIAN ACCOUNTING ENVIRONMENT

    OpenAIRE

    Cuzdriorean Dan Dacian; Albu Catalin Nicolae; Albu Nadia

    2012-01-01

    The paper analyses the relationship between accounting and taxation in the Romanian accounting environment. In this respect the paper illustrates the results of the main research conducted in the national and international literature in terms of the relationship between accounting and taxation in Romania and also the main research directions in terms of tax-accounting link. The paper concludes that the level of influence was decreased over time (de jure and de facto) as a result of changes ma...

  19. Global Account Management : The art of managing international key accounts

    OpenAIRE

    Weber, Sebastian

    2012-01-01

    This bachelor thesis aims at analyzing Global Account Management as an instrument for handling global business-to-business relationships between supplier and buyer. The challenges and critical success factors within Global Account Management should underline the complexity of global deals between global corporations. A deeper inside into the organizational structures identifies the background of the obstacles for Global Account Managers. The most relevant barriers in Global Account Management...

  20. IAEA world survey on nuclear power plant personnel training

    International Nuclear Information System (INIS)

    Training of personnel is acknowledged to be essential for safe and reliable operation of nuclear power plants. The preparation of this TECDOC was recommended by the IAEA International Working group on Nuclear Power Plant Personnel Training and Qualification and represents a unique compilation of information including all aspects of NPP personnel training from 23 Member States and 129 training organizations. The basic aims of this survey are: to provide a worldwide overview of all aspects of NPP personnel training; to foster both national and international cooperation between organizations involved in nuclear training; to provide the means of exchange of experiences and practices in systematic approach to training (SAT). The survey provides information for each corresponding country on the: national system and organization of training; job positions for which SAT is used; training programmes for key operations, maintenance, instructor and other jobs; role of management and the regulatory body; training facilities; recommended training practices; availability of training personnel from organizations outside the country; and contact points. The three main parts of the publication are the summary, the analysis of training programmes for each job position and the analysis of training resources, and the country reports

  1. Training of nuclear power facility personnel. Part 1

    International Nuclear Information System (INIS)

    The proceedings of the conference entitled ''Training of Nuclear Power Facility Personnel'' and held in Tale, Czechoslovakia, on 24 - 27 April 1989, contain full texts of 58 contributions, 57 of which fall in the INIS subject scope. The aim of the conference was to summarize experience gained during the training and education of Czechoslovak nuclear power plants operating personnel, to put forth new suggestions for increasing the safety and reliability of nuclear power plants, and to establish the needs and new trends in the training and education of nuclear power plants personnel. The topics treated at the conference can be divided into three basic groups as follows: 1. professional qualification of nuclear power plant staff members; 2. development of technical means for the nuclear power plants personnel training; and 3. training of maintenance personnel, the system and organization of this training and education. The proceedings are published in two volumes. Part 1 contains the texts of 25 papers falling in the INIS subject scope. (Z.M.)

  2. Unmasking the health problems faced by the police personnel

    Directory of Open Access Journals (Sweden)

    G.Jahnavi

    2012-11-01

    Full Text Available Aim: To assess the health problems of the police personnel under Vijayawada police commisionerate 2. To make the health check ups regular and 3. To make the physical fitness programme mandatory for them.Study design: cross sectional study Methodology: Health check up was done for 617 police personnel from 12.11.09 to 4.12.09. In the morning hours, a group of junior doctors, paramedical staff and technicians visited the police dispensary to do the general check up, take blood samples and ECG. The following afternoon a group of specialists visited to check the same patients along with their reports to make the final diagnosis. Results: Out of 617 police personnel 259 (42% were overweight/obese, lack of physical activity was found in 397 (64% of them, alcohol consumption was present in 148 (24% and smoking in 136 (22% of the police personnel. Diabetes was diagnosed in 229 (37% and hypertension in 203 (33%. Anemia was detected in 154 (25%, visual abnormalities in 59 (10%, lipid abnormalities in 185 (30%, liver function test abnormalities in 31 (5%, ECG abnormalities in 25 (4%, renal function abnormalities in 6 (1%. Conclusion: A Physical fitness Schedule along with Stress alleviation techniques to be made mandatory for the police personnel to keep them physically and mentally fit, to perform critical job functions, to alleviate stress, and to improve their quality of life. Routine health checkups should be done to detect lurking dangers.

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

    Science.gov (United States)

    Roberts, Nancy C.

    2002-01-01

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

  4. 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…

  5. TO ALL MEMBERS OF THE PERSONNEL: Summer work for children of members of the personnel

    CERN Multimedia

    2013-01-01

    During the period from 17 June to 13 September 2013 inclusive, a limited number of jobs for summer work at CERN (normally unskilled work of a routine nature) will be available to children of members of the personnel (i.e. anyone holding an employment or association contract with the Organization). Candidates must be aged between 18 and 24 inclusive on the first day of the contract, and must have insurance coverage for both illness and accident. The duration of all contracts will be 4 weeks and the allowance will be CHF 1500.- for the whole period.  Candidates should apply via HR Department’s electronic recruitment system: https://ert.cern.ch/browse_www/wd_portal.show_job?p_web_site_id=1&p_web_page_id=10691 Completed application forms must be returned by 12 April 2013 at the latest. The results of the selection will be available by the end of May 2013. For further information, please contact: Virginie.Galvin@cern.ch - Tel. 72855 (Geraldine.Ballet@cern.ch - Tel. 74151) HR Departm...

  6. To all members of the personnel: Summer work for children of members of the personnel

    CERN Multimedia

    2014-01-01

    During the period from 16 June to 12 September 2014 inclusive, a limited number of jobs for summer work at CERN (normally unskilled work of a routine nature) will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with the Organization).   Candidates must be aged between 18 and 24 inclusive on the first day of the contract, and must have insurance coverage for both illness and accident. The duration of all contracts will be 4 weeks and the allowance will be CHF 1500.- for this period. Candidates should apply via the HR Department’s electronic recruitment system (http://ert.cern.ch ): http://jobs.web.cern.ch/job/10996. Completed application forms must be returned by 6 April 2014 at the latest. The results of the selection will be available by the end of May 2014. For further information, please contact: Virginie.Galvin@cern.ch, Tel.: 72855 (or Geraldine.Ballet@cern.ch, Tel.: 74151).  HR Department

  7. TO ALL MEMBERS OF THE PERSONNEL: Temporary work for children of members of the personnel

    CERN Multimedia

    2004-01-01

    During the period mid-June to mid-September 2004, there will be a limited number of vacancies for temporary work at CERN (normally unskilled work of routine nature) which will be made available to children of members of the personnel (i.e. anyone holding an employment or association contract with CERN). It should be noted that candidates must be aged between 18 and 24 inclusive on the first day of the contract, and that they must have insurance cover for both illness and accident. In view of the limited number of vacancies available, no children previously appointed at CERN under this scheme can be considered. The duration of all appointments will be 4 weeks, the allowance being CHF 1600.- for this period. An application form can be obtained from Martine PLAZA, HR Department (by using the slip below or by electronic mail to Martine.Plaza@cern.ch) or to the web. Completed application forms must be returned to this service by 2 April 2004 at the latest. The results of the selection will be available on 30 Apri...

  8. Report and accounts 1992

    International Nuclear Information System (INIS)

    The directors present their report and the audited accounts of PowerGen plc for the financial year ended 29 March 1992. The Company's principal activity is the generation and sale of electricity in England and Wales. The Chairman's Statement and Chief Executive's Review, contained in the Annual Review, report on the development of the business during the financial year and the outlook for the future. They contain information about the Company's research and development activities, its commitment to ensuring that environmental implications for the business are properly identified, assessed and managed, and its arrangements with regard to health and safety and employees' welfare at work. Profit before taxation for the financial year to 29 March 1992 was Pound 359 million (an increase on the restated figure for 1990/91) of Pound 87 million or 32 per cent. After providing for taxation (Pound 117 million), and for payment of the dividend (Pound 72 million), the retained profit for the year amounted to Pound 170 million. (Author)

  9. 5 CFR 451.203 - Responsibilities of the Office of Personnel Management.

    Science.gov (United States)

    2010-01-01

    ... Personnel Management. 451.203 Section 451.203 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL... Management. (a) The Office of Personnel Management, in accordance with Executive Order 10717, as amended... and recommend to the President which career employees should receive this award. (b) Under...

  10. 21 CFR 111.105 - What must quality control personnel do?

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 2 2010-04-01 2010-04-01 false What must quality control personnel do? 111.105... for Quality Control § 111.105 What must quality control personnel do? Quality control personnel must... manufacturing record. To do so, quality control personnel must perform operations that include: (a) Approving...

  11. 42 CFR 23.12 - Who will supervise and control the assigned personnel?

    Science.gov (United States)

    2010-10-01

    ... personnel? 23.12 Section 23.12 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES PERSONNEL NATIONAL HEALTH SERVICE CORPS Assignment of National Health Service Corps Personnel § 23.12 Who will supervise and control the assigned personnel? Assigned National Health Service......

  12. 30 CFR 75.1403-6 - Criteria-Self-propelled personnel carriers.

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 1 2010-07-01 2010-07-01 false Criteria-Self-propelled personnel carriers. 75... § 75.1403-6 Criteria—Self-propelled personnel carriers. (a) Each self-propelled personnel carrier..., each track-mounted self-propelled personnel carrier should: (1) Be provided with a suitable...

  13. 7 CFR 800.185 - Duties of official personnel and warehouse samplers.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Duties of official personnel and warehouse samplers... official personnel and warehouse samplers. (a) General. Official personnel and warehouse samplers shall... of § 800.161. (d) Scope of operations. Official personnel and warehouse samplers shall operate...

  14. Nuclear power plant personnel training and its evaluation. A guidebook. Executive summary

    International Nuclear Information System (INIS)

    The Guidebook will prove especially useful for, and is addressed primarily to: nuclear power operating organizations establishing or upgrading their NPP personnel training systems; regulatory personnel responsible for setting requirements and/or evaluating NPP personnel training; and organizations (within or outside the operating organization) responsible for the development, implementation and evaluation of training programmes for NPP personnel. Figs

  15. Personnel economics: Strengths, weaknesses and its place in human resource management

    OpenAIRE

    Dilger, Alexander

    2011-01-01

    Personnel economics is a rather young academic (sub-)discipline that applies (micro) economic methodology and insights to the personnel function of companies. It is scientifically fertile and complementary to other disciplinary approaches to personnel issues. Instead of that, an approach without a grounding discipline seems dubious and a self-contained personnel science does not exist.

  16. Personnel monitoring and dosimetry (beta and gamma) - external

    International Nuclear Information System (INIS)

    Personnel monitoring is the periodic measurement (monthly or quarterly service) of radiation doses received by radiation workers. The monitoring/service period for a given institution is mainly decided by the potential of receiving doses/exposures by occupational radiation workers. Ionizing radiations viz. neutrons, photons (X-rays and gamma) and beta particles are commonly encountered by radiation workers and contribute towards radiation doses. The main aim of personnel monitoring is to ensure that the dose limits as stipulated by the regulatory authorities are followed. It may also help in the segregation of various personnel as per dose received in case of emergency/radiation accidents. In addition, external monitoring provides information on the external radiation exposure of individuals working with radioactive materials and/or radiation producing devices and assist in work planning, allow control of doses at the workplace

  17. Psychiatric personnel, risk management and the new institutionalism.

    Science.gov (United States)

    Hazelton, M

    1999-12-01

    This article reports the findings of a series of ethnographic research interviews conducted with psychiatric personnel in one region of Tasmania between 1995 and 1997. These interviews formed part of a more wide-ranging project examining changes in the regulatory practices of psychiatric personnel in the light of the professional, media and policy discourses that inform them, especially in relation to the impact of social justice reforms spelt out in recent Australian mental health policy. In discussing the nature of psychiatric work the personnel interviewed returned repeatedly to the themes of safety and risk management. The study presents an analysis of discourses deployed around these themes and argues that concerns over safety and risk are central to the emergence of a new institutionalism in acute in-patient psychiatric services.

  18. Proceedings of the conference ''Training of personnel for nuclear power''

    International Nuclear Information System (INIS)

    The conference was held from April 26 - 29 1983 in Podbanske. The participants heard a total of 29 papers of which only one was not entered in INIS. The papers assessed the work of the branch training centre which started operating in 1979. The authors of the presented papers discussed the organization, form and content of the training of nuclear power plant personnel. The DIDAK system is described for computer-assisted training. It was stated that increased attention would have to be devoted to the training of middle technical personnel and workers. New apprenticeships were opened for nuclear power plants and secondary vocational training centre for the power industry was opened in Trnava. Nuclear specializations and nuclear disciplines are being introduced in higher education. Examples are given of institutions of higher education which have gradually devoted themselves to the education and training of personnel for nuclear power. (E.S.)

  19. Efficacy and safety of intravenous fentanyl administered by ambulance personnel

    DEFF Research Database (Denmark)

    Friesgaard, Kristian Dahl; Nikolajsen, Lone; Giebner, Matthias;

    2016-01-01

    BACKGROUND: Management of pain in the pre-hospital setting is often inadequate. In 2011, ambulance personnel were authorized to administer intravenous fentanyl in the Central Denmark Region. The aim of this study was to evaluate the efficacy and safety of intravenous fentanyl administered...... by ambulance personnel. METHODS: Pre-hospital medical charts from 2348 adults treated with intravenous fentanyl by ambulance personnel during a 6-month period were reviewed. The primary outcome was the change in pain intensity on a numeric rating scale (NRS) from before fentanyl treatment to hospital arrival....... Secondary outcomes included the number of patients with reduction in pain intensity during transport (NRS ≥ 2), the number of patients with NRS > 3 at hospital arrival, and potential fentanyl-related side effects. RESULTS: Fentanyl reduced pain from before treatment (8, IQR 7-9) to hospital arrival (4, IQR...

  20. Performing personnel dosimetry investigations and records quality assurance

    International Nuclear Information System (INIS)

    Radiation Safety Officers (RSOs) sometimes face situations in which personnel dosimetry estimates are required after dosimeters issued to radiation workers (film or TLD badges, extremity dosimeters, etc.) are lost or damaged before processing. This article was prepared to help those involved with personnel dosimetry investigations became aquatinted with this process. A factor that contributes to the anxiety of those unfamiliar with dosimetry investigations is the lack of published guidance available in this subject. More printed resources are needed to help radiation safety professionals familiarize themselves and understand personnel dosimetry investigations. Topics discussed in this presentation include the justification of performing dosimetry investigations, recommendations on how to perform them and the advantages of performing such investigations

  1. Caring for Active Duty Military Personnel in the Civilian Sector

    Directory of Open Access Journals (Sweden)

    Marylou Noble

    2009-03-01

    Full Text Available Due to the wars in Iraq and Afghanistan, the unmet medical and psychological needs of military personnel are creating major challenges. Increasingly, active duty military personnel are seeking physical and mental health services from civilian professionals. The Civilian Medical Resources Network attempts to address these unmet needs. Participants in the Network include primary care and mental health practitioners in all regions of the country. Network professionals provide independent assessments, clinical interventions in acute situations, and documentation that assists GIs in obtaining reassignment or discharge. Most clients who use Network services come from low-income backgrounds and manifest psychological rather than physical disorders. Qualitative themes in professional-client encounters have focused on ethical conflicts, the impact of violence without meaning (especially violence against civilians, and perceived problems in military health and mental health policies. Unmet needs of active duty military personnel deserve more concerted attention from medical professionals and policy makers.

  2. Accountability report - fiscal year 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-04-01

    This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

  3. Radiation Physics for Personnel and Environmental Protection

    International Nuclear Information System (INIS)

    The Fermi National Accelerator Laboratory FERMILAB- TM- 1834 Fermi National Accelerator Laboratory This report was prepared as an account of work sponsored by an agency of the United States Government. Neither the United States Government nor any agency thereof, nor any of their employees, makes any warranty, expressed or implied, or assumes any legal liability or responsibility for the accuracy, completeness, or usefulness of any information, apparatus, product, or process disclosed, or represents that its use would not infringe privately owned rights. Reference herein to any specific commercial product, process, or service by trade name, trademark, manufacturer, or otherwise, does not necessarily constitute or imply its endorsement, recommendation, or favoring by the United States Government or any agency thereof. The views and opinions of authors expressed herein do not necessarily state or reflect those of the United States Government or any agency thereof. This manuscript has been authored by Universities Research Association, Inc. under con- tract No. DE- ACO% 76CH03000 with the U. S. Department of Energy. The United States Government and the publisher, by accepting the article for publication, acknowledges that the United States Government retains a nonexclusive, paid- up, irrevocable, worldwide license to publish or reproduce the published form of this manuscript, or allow others to do so, for This text is dedicated to my wife Claudia, and our children, Joe and Sally, who provided me with love, cheerfulness, and their support during the long hours spent in the preparation of various versions of this text. I acknowledge the opportunity provided by the Fermilab Director, John Peoples, Jr., to be a part of the U. S. Particle Accelerator School. Also, the encouragement of Mel Month and A. Lincoln Read to teach in the USPAS has been sincerely appreciated. Several members of the Fermilab Environment, Safety and Health Section have greatly assisted me during the

  4. Issues Of Managerial Accounting Methodology

    Directory of Open Access Journals (Sweden)

    Barulina E.V

    2012-03-01

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

  5. CURRENT ACCOUNTING DEVELOPMENTS IN KOSOVO

    OpenAIRE

    NEXHMIE VOKSHI; MIHANE BERISHA-NAMANI

    2011-01-01

    For the study of the developments in accounting in Kosovo and its prospects, it is necessary to review the current situation of the developments in accounting, the recognition and acceptance of accounting standards. It is clear that the actual and perspective development level in an affected by many factors, such as social, cultural, etc. Therefore, the main aim of the research work in this study is to give an overview of the current developments of accounting in Kosovo. To obtain the require...

  6. Financial statement and final accounts

    OpenAIRE

    ČERNÁ, Ilona

    2011-01-01

    The main task of accounting is to inform truthfully and accurately show business assets, the sources from which assets were acquired and the financial situation - the economic result for a certain period of time. These users will find information in public documents of final accounts, which are made statements - balance sheet, profit and loss account and the annex to these financial statements. To ensure the correctness and completeness of the data in the accounting process is an important ba...

  7. Corporate Accounting Policy Efficiency Improvement

    OpenAIRE

    Elena K. Vorobei; Svetlana G. Sidashova

    2013-01-01

    The article is focused on the issues of efficient use of different methods of tax accounting for the optimization of income tax expenses and their consolidation in corporate accounting policy. The article makes reasoned conclusions, concerning optimal selection of depreciation methods for tax and bookkeeping accounting and their consolidation in corporate accounting policy and consolidation of optimal methods of cost recovery in production, considering business environment. The impact of the ...

  8. Accounting Policies Regarding Environmental Costs

    OpenAIRE

    Stanciu Ionela Cornelia; Rof Letiþia Maria

    2011-01-01

    The purpose of this article is to present certain aspects regarding the involvement of accounting in the environmental issues that a company may face, to also present environmental costs and the chance to reflect them through environmental accounting. The main objectives taken into account by the article were to define the concepts of environmental costs, and to describe how environmental management accounting may be useful in determining environmental costs. The scientific demarche is based ...

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

    Directory of Open Access Journals (Sweden)

    Feofanova Iryna V.

    2013-11-01

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

  10. Vocational Accounting and Computing Programs.

    Science.gov (United States)

    Avani, Nathan T.

    1986-01-01

    Describes an "Accounting and Computing" program in Michigan that emphasizes computerized accounting procedures. This article describes the program curriculum and duty areas (such as handling accounts receivable), presents a list of sample tasks in each duty area, and specifies components of each task. Computer equipment necessary for this program…

  11. Accountability: new challenges, new forms

    NARCIS (Netherlands)

    C. van Woerkum; N. Aarts

    2012-01-01

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

  12. An Accounting Writing Proficiency Survey

    Science.gov (United States)

    Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.

    2011-01-01

    Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…

  13. Sri Lanka : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    Sri Lanka has made considerable efforts in aligning its accounting and auditing practices with international standards to establish a high-quality corporate financial reporting system. Corporate accounting and disclosure practices, particularly for publicly traded companies, have improved over the past decade. Among forward-looking actions has been the enactment of the Sri Lanka Accounting...

  14. Monetary accounting of ecosystem services

    NARCIS (Netherlands)

    Remme, R.P.; Edens, Bram; Schröter, Matthias; Hein, Lars

    2015-01-01

    Ecosystem accounting aims to provide a better understanding of ecosystem contributions to the economy in a spatially explicit way. Ecosystem accounting monitors ecosystem services and measures their monetary value using exchange values consistent with the System of National Accounts (SNA). We pil

  15. South Africa : Accounting and Auditing

    OpenAIRE

    World Bank, (WB)

    2003-01-01

    This report provides an assessment of accounting and auditing practices in South Africa, within the broader context of institutional capacity available for ensuring high-quality financial reporting. National accounting and auditing standards in South Africa are developed on the basis of international standards; but lack of legal backing for accounting standards give rise to problems. South...

  16. Standardized Testing and School Accountability

    Science.gov (United States)

    Wiliam, Dylan

    2010-01-01

    This article explores the use of standardized tests to hold schools accountable. The history of testing for accountability is reviewed, and it is shown that currently between-school differences account for less than 10% of the variance in student scores, in part because the progress of individuals is small compared to the spread of achievement…

  17. Annual report and accounts 1994

    International Nuclear Information System (INIS)

    The Seeboard annual report presents the Chairman's Statement, the Chief Executive's review of the year, the report of the Directors, and the Auditors' report. The group profit and loss account, balance sheets, and cash flow statement are given, and accounting policies and the accounts are outlined. (UK)

  18. Green Accounts of Christianshavn (VB)

    DEFF Research Database (Denmark)

    Østerby, Peder; Pedersen, Bjørn; Jørgensen, Michael Søgaard

    1999-01-01

    The project was to develope a Green Account of 1998. It is based on public data, the questionnaries filled out by 300 residents and some interviewes.The final account of '98 included 10 subjects which follows up on the '97 account. Besides that it presents two new subjects - the marked of...

  19. Empirical Studies in Financial Accounting

    NARCIS (Netherlands)

    X. Gkougkousi (Xanthi)

    2012-01-01

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

  20. 46 CFR Sec. 5 - Accounting.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....