WorldWideScience

Sample records for accountant slams standards

  1. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

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

  2. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

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

  3. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

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

  4. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

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

  5. Distributed SLAM

    Science.gov (United States)

    Binns, Lewis A.; Valachis, Dimitris; Anderson, Sean; Gough, David W.; Nicholson, David; Greenway, Phil

    2002-07-01

    Previously, we have developed techniques for Simultaneous Localization and Map Building based on the augmented state Kalman filter. Here we report the results of experiments conducted over multiple vehicles each equipped with a laser range finder for sensing the external environment, and a laser tracking system to provide highly accurate ground truth. The goal is simultaneously to build a map of an unknown environment and to use that map to navigate a vehicle that otherwise would have no way of knowing its location, and to distribute this process over several vehicles. We have constructed an on-line, distributed implementation to demonstrate the principle. In this paper we describe the system architecture, the nature of the experimental set up, and the results obtained. These are compared with the estimated ground truth. We show that distributed SLAM has a clear advantage in the sense that it offers a potential super-linear speed-up over single vehicle SLAM. In particular, we explore the time taken to achieve a given quality of map, and consider the repeatability and accuracy of the method. Finally, we discuss some practical implementation issues.

  6. 75 FR 64684 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Science.gov (United States)

    2010-10-20

    ... cost accounting standards governing the measurement, assignment, and allocation of costs to contracts... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts Executed and... and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION...

  7. MonoSLAM: real-time single camera SLAM.

    Science.gov (United States)

    Davison, Andrew J; Reid, Ian D; Molton, Nicholas D; Stasse, Olivier

    2007-06-01

    We present a real-time algorithm which can recover the 3D trajectory of a monocular camera, moving rapidly through a previously unknown scene. Our system, which we dub MonoSLAM, is the first successful application of the SLAM methodology from mobile robotics to the "pure vision" domain of a single uncontrolled camera, achieving real time but drift-free performance inaccessible to Structure from Motion approaches. The core of the approach is the online creation of a sparse but persistent map of natural landmarks within a probabilistic framework. Our key novel contributions include an active approach to mapping and measurement, the use of a general motion model for smooth camera movement, and solutions for monocular feature initialization and feature orientation estimation. Together, these add up to an extremely efficient and robust algorithm which runs at 30 Hz with standard PC and camera hardware. This work extends the range of robotic systems in which SLAM can be usefully applied, but also opens up new areas. We present applications of MonoSLAM to real-time 3D localization and mapping for a high-performance full-size humanoid robot and live augmented reality with a hand-held camera.

  8. ACCOUNTABILITY WITHIN NEW OZONE STANDARDS

    Science.gov (United States)

    Over the past two decades, as part of the effort to develop the National Ambient Air Quality Standards (NAAQS), researchers have been using real human exposure data to help analyze the magnitude and extent of the risks from specific or multiple pollutants. Surrogates for exposur...

  9. 77 FR 69422 - Cost Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts...

    Science.gov (United States)

    2012-11-19

    ... Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts and Subcontracts... Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board. ACTION: Proposed rule. SUMMARY... J. M. Wong, Director, Cost Accounting Standards Board (telephone: 202-395-6805; email: Raymond_wong...

  10. 76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

    Science.gov (United States)

    2011-10-05

    ... Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm-Fixed-Price... Management and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Proposed rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS...

  11. On the Internationalization of Chinese Accounting Standards

    Institute of Scientific and Technical Information of China (English)

    JU Ling Jiao

    2015-01-01

    Accounting internationalization has become an inexorable trend of world economic development. This paper begins with the analysis of the situation and trend of accounting internationalization in China. Then, based on the diferences between Chinese and international accounting standards (IAS), it ilustrates the inevitability of accounting internationalization in China. Finaly, the research provides suggestions for problems existing in the process of accounting internationalization in the country.

  12. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Science.gov (United States)

    2011-08-10

    ... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and...: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting... Accounting Standards (CAS) Board, is publishing a final rule to eliminate the exemption from regulations...

  13. The political economy of international accounting standards

    NARCIS (Netherlands)

    Perry, J.; Nolke, A.

    2006-01-01

    On 1 January 2005, all stock exchange listed companies in the European Union (EU) began using International Financial Reporting Standards (IFRS) written by the International Accounting Standards Board (IASB). This article argues that the IASB's introduction of fair value accounting reflects and

  14. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Science.gov (United States)

    2012-01-03

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

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

    OpenAIRE

    Peter, Winter

    2005-01-01

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

  16. Accounting standards that appeal to the professional

    Directory of Open Access Journals (Sweden)

    Alain BURLAUD

    2016-12-01

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

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

    Science.gov (United States)

    Garner, M; Grossman, W

    1991-02-01

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

  18. The International harmonisation process of Accounting Standards

    OpenAIRE

    Fritz, Susanne; Lämmle, Christina

    2003-01-01

    Background: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising effect upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries. Purpose: Our purpose is to answer the question: What is the international harmonisation process of Accounting Standards, what is its status quo and how impo...

  19. Standardized accounting ashore for afloat activities

    OpenAIRE

    Burr, Michael J.

    1996-01-01

    With limited resources and reduced funding for Naval forces, there is a need to standardize accounting ashore for all afloat activities. The purpose of this thesis was to review the framework for standardization of inventory reporting afloat under one stores (inventory) accounting system, referred to as the Material Financial Control System-Retail (MFCS-Retail). Additional analysis was conducted on general funds obligational reporting for afloat Operating Targets (OPTARS) and the conversion t...

  20. ROMANIAN ACCOUNTING - A TALE OF TWO STANDARDS

    Directory of Open Access Journals (Sweden)

    MARIUS DEAC

    2013-10-01

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

  1. Illinois Occupational Skill Standards: Accounting Services Cluster.

    Science.gov (United States)

    Illinois Occupational Skill Standards and Credentialing Council, Carbondale.

    These Illinois skill standards for the accounting services cluster are intended to serve as a guide to workforce preparation program providers as they define content for their programs and to employers as they establish the skills and standards necessary for job acquisition. They could also serve as a mechanism for communication among education,…

  2. Accounting Standards: What Do They Mean?

    Science.gov (United States)

    Farley, Jerry B.

    1992-01-01

    Four recent and proposed changes in national school accounting standards have significant policy implications for colleges and universities. These changes address (1) standards regarding postemployment benefits other than pensions, (2) depreciation, (3) financial report format, and (4) contributions and pledges made to the school. Governing boards…

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

    Directory of Open Access Journals (Sweden)

    Asieh Farazandehnia

    2015-09-01

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

  4. Adoption of International Financial Accounting Reporting Standards ...

    African Journals Online (AJOL)

    This study examines the International Financial Accounting Reporting Standards adoption practices around the world and the way these practices are reflected in the financial statements of companies in different countries. It also examines the incentives/ motivations for the variations in the type of International Financial ...

  5. AGRARIAN ACCOUNTANCY IN THE VISUAL CONE OF INTERNATIONAL ACCOUNTING STANDARDS

    Directory of Open Access Journals (Sweden)

    Daniela SIMTION

    2014-04-01

    Full Text Available After a long period during which agriculture did not have a standard of its own and applied for that matter the IAS 2 rules regarding inventories; IAS 16 regarding property, plant and equipment and IAS 18 regarding revenues, one last standard is being born – IAS 41. The late appearance of this standard is compensated by the great attention granted from the IASC, as agriculture is very important for those countries in course of development. IAS 41 is operative for those financial statements starting with the 1 of January 2003. The current standard is applied to account those elements regarding agricultural activities. IAS 41 is does not deal: with genuine exploiting activities, with harvested agricultural products, which are non biological products, or with the agricultural production, which is incorporated in the processing process. The activity will follow the financial reporting guidelines imposed by IAS 41 if: (athe plants or animals, that represent the object of the activities, are living and suitable for transformation; (b the change must be controlled, a fact which implies a range of activities like ground fertilizing and crop cultivation, feeding and medical assistance while breeding animals;(cthere have to exist fundamentals for evaluating changes like: the degree at which plants ripen, the animals weight, the trees circumference. The most important feature of this standard is the request for evaluating the biological assets at each balance sheet date at its fair value. Taking into consideration the limited framework of the current standard, beside of the explicit exceptions, all IAS must also be applied in agriculture.

  6. MULTIVARIATE ACCOUNTING IN INTERNATIONAL FINANCIAL REPORTING STANDARDS

    Directory of Open Access Journals (Sweden)

    V. V. IEVDOKYMOV

    2017-03-01

    Full Text Available The necessity of the research on the basis of the positivist model of scientific knowledge is proved. The value of the conceptual framework in the process of bookkeeping selection is analyzed. The differences of the accounting selection adjustment procedure in US GAAP and IFRS are considered. The role and importance of the qualitative characteristics of financial reporting in the implementation of accounting selection are substantiated. The structure of the qualitative characteristics of financial reporting and their limitations under the Conceptual Framework for the preparation and presentation of financial statements are examined. The correlation between the accounting rules and alternatives adopted in US GAAP and IAS / IFRS is analyzed. The necessity to discuss the issue of the feasibility of «rule-oriented» or «principle-oriented» accounting model in the context of multivariate concept is studied. The authors prove the necessity of the application of institutional theory to solve the problems of accounting opportunism that arises when using the concept of multivariate accounting in International Financial Reporting Standards.

  7. 48 CFR 30.101 - Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices...

  8. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Science.gov (United States)

    2011-02-16

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

  9. 75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

    Science.gov (United States)

    2010-04-19

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for Federal Oil and Gas Resources AGENCY: Federal Accounting Standards... is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has issued Statement of...

  10. 47 CFR 32.16 - Changes in accounting standards.

    Science.gov (United States)

    2010-10-01

    ... prescribed by the Financial Accounting Standards Board or successor authoritative accounting standard-setting groups, in a manner consistent with generally accepted accounting principles. The change in an accounting... 47 Telecommunication 2 2010-10-01 2010-10-01 false Changes in accounting standards. 32.16 Section...

  11. 48 CFR 9903.101 - Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE General 9903.101 Cost Accounting Standards. Public Law 100-679 (41 U.S...

  12. 48 CFR 1699.70 - Cost accounting standards.

    Science.gov (United States)

    2010-10-01

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

  13. 48 CFR 9903.307 - Cost Accounting Standards Preambles.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards Preambles. 9903.307 Section 9903.307 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.307 Cost Accounting Standards Preambles...

  14. IMPLICATIONS OF STANDARDIZATION AND HARMONIZATION OF ACCOUNTING FOR ROMANIA

    OpenAIRE

    Mihaela Cristina Onica; Neculina Chebac

    2008-01-01

    Accountancy normalization supposes rules and accountancy standards making, rules which are accomplished in the way of common denominator concerning the way of action and implementation in order to realize a content comparison and accountancy in formations approach. Accountancy normalization process is structured in two main areas: national accountancy normalization and international accountancy normalization. Though international accountancy normalization concept has to be realized a differen...

  15. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title 48...

  16. Numerical prediction of slamming loads

    DEFF Research Database (Denmark)

    Seng, Sopheak; Jensen, Jørgen J; Pedersen, Preben T

    2012-01-01

    It is important to include the contribution of the slamming-induced response in the structural design of large vessels with a significant bow flare. At the same time it is a challenge to develop rational tools to determine the slamming-induced loads and the prediction of their occurrence. Today i...

  17. Procurement Contracting Officer’s Guide to Cost Accounting Standards,

    Science.gov (United States)

    1977-09-01

    ACCESSION MO r P.R0CUR2K2NT CONTRACTING ^FFICDR’S %UID2 TO COST ACCOUNTING STANDARDS. .-IB’ i 4fiSj irPBVPWra ONOANIZATION NAME MB AOONESS...discussing the history and development of Cost Accounting Standards, the functions of the Cost Accounting Standards Board, and the methodology...20. Abstract (continued) the tasks that Cost Accounting Standards have placed on the procurement officer. 3y understanding these tasks the

  18. 48 CFR 52.230-2 - Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

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

  19. 48 CFR 12.214 - Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards. 12.214 Section 12.214 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... Items 12.214 Cost Accounting Standards. Cost Accounting Standards (CAS) do not apply to contracts and...

  20. 14 CFR 1274.919 - Cost principles and accounting standards.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Cost principles and accounting standards... principles and accounting standards. Cost Principles and Accounting Standards July 2002 The expenditure of... Recipient (See clause entitled “Resource Sharing Requirements”) shall be governed by the FAR cost principles...

  1. Performing poetry slam

    DEFF Research Database (Denmark)

    Schweppenhäuser, Jakob; Pedersen, Birgitte Stougaard

    2017-01-01

    – namely the contemporary Western literary poetry reading and a literary network, on the one side, and, on the other side, the rap battle connected to hip hop culture (other genres, such as e.g. stand-up comedy, could also have been drawn into the discussion, but in order to clarify our argument we have...... chosen to keep focus on the two mentioned). The article builds on a generalised perspective negotiating poetry slam as an aesthetic and cultural phenomenon in between hip hop culture and literary culture, but it also includes a close reading/listening aspect deriving from a specific example, namely...

  2. Review of ship slamming loads and responses

    Science.gov (United States)

    Wang, Shan; Guedes Soares, C.

    2017-12-01

    The paper presents an overview of studies of slamming on ship structures. This work focuses on the hull slamming, which is one of the most important types of slamming problems to be considered in the ship design process and the assessment of the ship safety. There are three main research aspects related to the hull slamming phenomenon, a) where and how often a slamming event occurs, b) slamming load prediction and c) structural response due to slamming loads. The approaches used in each aspect are reviewed and commented, together with the presentation of some typical results. The methodology, which combines the seakeeping analysis and slamming load prediction, is discussed for the global analysis of the hull slamming of a ship in waves. Some physical phenomena during the slamming event are discussed also. Recommendations for the future research and developments are made.

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

    Science.gov (United States)

    Grimaldi, P L; Bertko, J M

    1989-07-01

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

  4. Hail, Procrustes! Harmonized accounting standards as a Procrustean bed

    NARCIS (Netherlands)

    Stecher, J.; Suijs, J.P.M.

    2012-01-01

    This article finds that the use of a harmonized accounting standard, such as the International Financial Reporting Standards, increases the information available to markets only if institutional differences across countries using the harmonized standard are insignificant. In all other cases,

  5. Institutions and accounting standard transformation:Observations from Japan

    Institute of Scientific and Technical Information of China (English)

    Naohiro; Urasaki

    2014-01-01

    This paper describes the transformation of Japan’s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan’s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

  6. Institutions and accounting standard transformation: Observations from Japan

    Directory of Open Access Journals (Sweden)

    Naohiro Urasaki

    2014-03-01

    Full Text Available This paper describes the transformation of Japan’s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan’s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

  7. Regulatory capture in the globalisation of accounting standards

    OpenAIRE

    Jayne M Godfrey; Ian A Langfield-Smith

    2005-01-01

    The Australian Financial Reporting Council recently shocked the world business community by unexpectedly announcing a change in the nation’s approach to global-accounting-standards development. The change involved switching from ensuring consistency of Australian accounting standards with International Financial Reporting Standards (IFRSs) developed by the International Accounting Standards Board to outright adoption of IFRSs by 2005. At the time of the announcement, Australia had the most de...

  8. Asset Accounting According to National and International Standards

    OpenAIRE

    Karina Utenkova

    2014-01-01

    The Article overviews the issues of complying National Accounting Standards at the enterprises of Ukraine with International Financial Reporting Standards. Key provisions of national and international standards governing the accounting of fixed assets (NP(S)A 7 'Property, Plant, Equipment', IFRS 16 'Fixed Assets') have been analyzed. It has been found that the list of PPE regulated by both accounting standard frameworks is not identical. Specifics of fixed assets recognition, their classifica...

  9. AACSB Standards and Accounting Faculty's Intellectual Contributions

    Science.gov (United States)

    Lee, B. Brian; Quddus, Munir

    2008-01-01

    The authors performed a content analysis of intellectual contribution portfolios of accounting faculty at various business schools that Association to Advance Collegiate Schools of Business International recently accredited. The results showed a significant divergence in faculty research (e.g., areas, topics) and their teaching assignments. This…

  10. The Nigerian Statements of Accounting Standards and Ribh (Profit ...

    African Journals Online (AJOL)

    The Nigerian Statements of Accounting Standards and Ribh (Profit) in an ... the years on Islamic finance and interest-based economic-system has been concerned ... However, Islamic accounting uses both historical cost concept and current ...

  11. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Science.gov (United States)

    2010-10-01

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

  12. 48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND...

  13. Teaching Undergraduate Accounting Majors How to Interpret the Accounting Standards Codification: An Alternative to Research Cases

    Science.gov (United States)

    Toerner, Michael C.; Swindle, C. Bruce; Burckel, Daryl V.

    2014-01-01

    Professional accountants regularly search the FASB'S Accounting Standards Codification to find answers to financial accounting questions. Accounting educators know this and frequently use research cases in an attempt to help students begin developing this ability. But many students struggle with these cases because they have not been taught how to…

  14. Unintended consequences of changing accounting standards: the case of fair value accounting and mandatory dividends

    NARCIS (Netherlands)

    Goncharov, I.; van Triest, S.

    2014-01-01

    A growing body of literature investigates the interaction of changes in accounting standards with institutions such as investor protection laws and corporate governance mechanisms. We examine the unintended consequences of fair value accounting in determining mandated preferred dividends. We study

  15. 77 FR 33735 - Notice of Issuance of Statement of Federal Financial Accounting Standard 43

    Science.gov (United States)

    2012-06-07

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 43 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 43...

  16. 78 FR 2673 - Notice of Issuance of Statement of Federal Financial Accounting Standards 44

    Science.gov (United States)

    2013-01-14

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 44 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 44...

  17. Loose fusion based on SLAM and IMU for indoor environment

    Science.gov (United States)

    Zhu, Haijiang; Wang, Zhicheng; Zhou, Jinglin; Wang, Xuejing

    2018-04-01

    The simultaneous localization and mapping (SLAM) method based on the RGB-D sensor is widely researched in recent years. However, the accuracy of the RGB-D SLAM relies heavily on correspondence feature points, and the position would be lost in case of scenes with sparse textures. Therefore, plenty of fusion methods using the RGB-D information and inertial measurement unit (IMU) data have investigated to improve the accuracy of SLAM system. However, these fusion methods usually do not take into account the size of matched feature points. The pose estimation calculated by RGB-D information may not be accurate while the number of correct matches is too few. Thus, considering the impact of matches in SLAM system and the problem of missing position in scenes with few textures, a loose fusion method combining RGB-D with IMU is proposed in this paper. In the proposed method, we design a loose fusion strategy based on the RGB-D camera information and IMU data, which is to utilize the IMU data for position estimation when the corresponding point matches are quite few. While there are a lot of matches, the RGB-D information is still used to estimate position. The final pose would be optimized by General Graph Optimization (g2o) framework to reduce error. The experimental results show that the proposed method is better than the RGB-D camera's method. And this method can continue working stably for indoor environment with sparse textures in the SLAM system.

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

    Directory of Open Access Journals (Sweden)

    Carlos Augusto Pacheco Pereira

    2016-03-01

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

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

    Directory of Open Access Journals (Sweden)

    Cevdet Kızıl

    2014-08-01

    Full Text Available The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to university students personally and via the internet.This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commercial code and Turkish accounting standards?”, “Do accounting academicians integrate new Turkish commercial code and Turkish accounting standards to their lectures?”, “How does modern accounting education methodology and technology coincides with the teaching of new Turkish commercial code and Turkish accounting standards?”, “Do universities offer mandatory and elective courses which cover the new Turkish commercial code and Turkish accounting standards?” and “If such courses are offered, what are their names, percentage in the curriculum and degree of coverage?”Research contributes to the literature in several ways. Firstly, new Turkish commercial code and Turkish accounting standards are current significant topics for the accounting profession. Furthermore, the accounting education provides a basis for the implementations in public and private sector. Besides, one of the intentions of new Turkish commercial code and Turkish accounting standards is to foster transparency. That is definitely a critical concept also in terms of mergers, acquisitions and investments. Stakeholders of today’s business world such as investors, shareholders, entrepreneurs, auditors and government are in need of more standardized global accounting principles Thus, revision and redesigning of accounting educations plays an important role. Emphasized points also clearly prove the necessity and functionality of this research.

  20. Standards, Accountability, and School Reform: Perils and Pitfalls.

    Science.gov (United States)

    Sheldon, Kennon M.; Biddle, Bruce J.

    1998-01-01

    Examines current debates about educational standards, accountability, and school reform from the perspective of Deci and Ryan's Self-Determination Theory. Research reveals various perils associated with rigid standards, narrow accountability, and tangible sanctions that can debase student and teacher motivation and performance. Alternative…

  1. Closing the GAAP Gap--The National Accounting Standards Struggle.

    Science.gov (United States)

    Garner, C. William

    1994-01-01

    By 1992, all states had adopted the Governmental Accounting Standards Board's (GASB) Generally Accepted Accounting Practices (GAAP). However, not all governments had implemented them by that date. Points out the advantages and weaknesses of GAAP. Concludes that the uniformity in accounting rules give greater assurance that the information…

  2. Business and economic aspects of accounting standardization in Hungary

    OpenAIRE

    Jeno Beke

    2010-01-01

    The goal of this study is to describe and summarize how the accounting standards can promote business decisions and influence economic environment. The unified, standardized accounting information system will lead to new types of analysis and data, furthermore with the possible integration of new indicators from the business management of certain countries. The results of applied regression model support that the greater demand for more informative and conservative accounting earnings due to ...

  3. FASB issues new accounting standards for business combinations.

    Science.gov (United States)

    Heuer, Christian; Travers, Mary Ann K

    2010-06-01

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

  4. Distributed Monocular SLAM for Indoor Map Building

    OpenAIRE

    Ruwan Egodagamage; Mihran Tuceryan

    2017-01-01

    Utilization and generation of indoor maps are critical elements in accurate indoor tracking. Simultaneous Localization and Mapping (SLAM) is one of the main techniques for such map generation. In SLAM an agent generates a map of an unknown environment while estimating its location in it. Ubiquitous cameras lead to monocular visual SLAM, where a camera is the only sensing device for the SLAM process. In modern applications, multiple mobile agents may be involved in the generation of such maps,...

  5. 75 FR 25981 - Cost Accounting Standards: Harmonization of Cost Accounting Standards 412 and 413 With the...

    Science.gov (United States)

    2010-05-10

    ... case the pension plan and trust) will continue in business, and follows accrual accounting principles... for the forward-pricing of Government contracts over the near future. Financial statement accounting... financial accounting theory and reporting as well as Congressional changes to ERISA. After considering the...

  6. Grand slam on cancer.

    Science.gov (United States)

    Gartrell, Nanette

    2014-01-01

    A winner of 59 Grand Slam championships including a record 9 Wimbledon singles titles, Martina Navratilova is the most successful woman tennis player of the modern era. Martina was inducted into the International Tennis Hall of Fame, named "Tour Player of the Year" seven times by the Women's Tennis Association, declared "Female Athlete of the Year" by the Associated Press, and ranked one of the "Top Forty Athletes of All-Time" by Sports Illustrated. Equally accomplished off the court, Martina is an author, philanthropist, TV commentator, and activist who has dedicated her life to educating people about prejudice and stereotypes. After coming out as a lesbian in 1981, Martina became a tireless advocate of equal rights for lesbian, gay, bisexual, and transgender (LGBT) people, and she has contributed generously to the LGBT community. Martina is the author of seven books, including most recently Shape Your Self: My 6-Step Diet and Fitness Plan to Achieve the Best Shape of your Life, an inspiring guide to healthy living and personal fitness. Martina was diagnosed with breast cancer in 2010.

  7. SLAM in a van

    Science.gov (United States)

    Binns, Lewis A.; Valachis, Dimitris; Anderson, Sean; Gough, David W.; Nicholson, David; Greenway, Phil

    2002-07-01

    We have developed techniques for Simultaneous Localization and Map Building based on the augmented state Kalman filter, and demonstrated this in real time using laboratory robots. Here we report the results of experiments conducted out doors in an unstructured, unknown, representative environment, using a van equipped with a laser range finder for sensing the external environment, and GPS to provide an estimate of ground truth. The goal is simultaneously to build a map of an unknown environment and to use that map to navigate a vehicle that otherwise would have no way of knowing its location. In this paper we describe the system architecture, the nature of the experimental set up, and the results obtained. These are compared with the estimated ground truth. We show that SLAM is both feasible and useful in real environments. In particular, we explore its repeatability and accuracy, and discuss some practical implementation issues. Finally, we look at the way forward for a real implementation on ground and air vehicles operating in very demanding, harsh environments.

  8. AccountAbility 1000: a new social standard for building sustainability

    NARCIS (Netherlands)

    Beckett, R.; Jonker, J.

    2002-01-01

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

  9. Literature review of SLAM and DATMO

    CSIR Research Space (South Africa)

    Pancham, A

    2011-11-01

    Full Text Available IV compares the different techniques. Section V concludes the paper, and Section VI describes the intended application. II. SLAM AND DATMO A. SLAM and DATMO processes SLAM and DATMO provide a basis for the development of driverless cars...

  10. ORB-SLAM2: an Open-Source SLAM System for Monocular, Stereo and RGB-D Cameras

    OpenAIRE

    Mur-Artal, Raul; Tardos, Juan D.

    2016-01-01

    We present ORB-SLAM2 a complete SLAM system for monocular, stereo and RGB-D cameras, including map reuse, loop closing and relocalization capabilities. The system works in real-time on standard CPUs in a wide variety of environments from small hand-held indoors sequences, to drones flying in industrial environments and cars driving around a city. Our back-end based on bundle adjustment with monocular and stereo observations allows for accurate trajectory estimation with metric scale. Our syst...

  11. 76 FR 70037 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

    Science.gov (United States)

    2011-11-10

    ... Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards Included in the Semiannual Agenda of..., and Cost Accounting Standards Board (CASB) Cost Accounting Standards. DATES: The withdrawal is...

  12. Analytical standards for accountability of uranium hexafluoride - 1972

    International Nuclear Information System (INIS)

    Anon.

    1976-01-01

    An analytical standard for the accountability of uranium hexafluoride is presented that includes procedures for subsampling, determination of uranium, determination of metallic impurities and isotopic analysis by gas and thermal ionization mass spectrometry

  13. Accounting quality and the adoption of IASB standards: portuguese evidence

    OpenAIRE

    Morais, Ana Isabel; Curto, José Dias

    2008-01-01

    Through rule 1606/2002 by the European Commission, Portuguese listed firms were required to adopt IASB standards in the preparation and presentation of consolidated accounts for the periods beginning on or after 2005. IASB standards are developed in environments where accounting practices are especially directed at the private sector, reporting rules are largely unaffected by taxation requirements and capital is traditionally raised in public markets. However, in Portugal, financial reporting...

  14. Globalisation of accounting standards and competitive posture of Indian companies

    OpenAIRE

    Monica Singhania; P. K. Gupta

    2011-01-01

    Unification of the global financial reporting system is essential to enable comparability of financial statements at the international level in post crisis competitive environment. IFRSs are increasingly gaining acceptance as global accounting standards. With European Union adopting the IFRS in 2005, as on date over 116 countries have already either converged their accounting standards with IFRS or adopted IFRS as such and many more are in the process. Countries refusing IFRS are likely to be...

  15. Globalisation of accounting standards and competitive posture of Indian companies

    Directory of Open Access Journals (Sweden)

    Monica Singhania

    2011-01-01

    Full Text Available Unification of the global financial reporting system is essential to enable comparability of financial statements at the international level in post crisis competitive environment. IFRSs are increasingly gaining acceptance as global accounting standards. With European Union adopting the IFRS in 2005, as on date over 116 countries have already either converged their accounting standards with IFRS or adopted IFRS as such and many more are in the process. Countries refusing IFRS are likely to be viewed as more risky by the international investors thereby affecting the inflow of capital to such countries. In India, the Institute of Chartered Accountants of India (ICAI the apex body dealing with accounting standards has declared the roadmap of IFRS convergence in a phased manner from April 1, 2011. Our paper highlights the status of Indian accounting standards converging to IFRS as of now. In addition, a full fledged theoretical framework is developed showcasing, the convergence timeline, the major differences in the treatment of select items under these two alternative accounting environments, exact stage at which the Indian accounting standards are today in view of the announced convergence to IFRS and the legal and regulatory issues in converging to IFRS in India. We investigate the case of 150 odd firms and show the impact of convergence on financial ratios and the related valuation concerns. Finally, we indicate the strategic implications of IFRS adoption to Indian companies.

  16. The International Accounting Standards Board’s Progress in Promoting Judgement Through Objectives-Oriented Accounting Standards

    Directory of Open Access Journals (Sweden)

    Tanja Lakovic

    2013-07-01

    Full Text Available This study analyzes how the International Accounting Standards Board (IASB promotes professional judgement by issuing objectives-oriented accounting standards and exposure drafts.  We focus on the the role of judgement as outlined in Phase I of the IASB Conceptual Framework (CF, Chapter 1, “Objective of General Purpose Financial Statements” and Chapter 3, “Qualitative Characteristics of Useful Financial Information” (IASB 2010. We discuss how the framework, when viewed through the prism of 'objectives-oriented accounting standards' as recommended by the United States Securities and Exchange Commission (SEC Report in its “Study Pursuant to Section 108(d of the Sarbanes-Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System” (July 2003, encourages professional judgement. We analyze International Financial Reporting Standards (IFRS and Exposure Drafts (ED issued by the IASB since its inception in 2002 to determine if those documents are consistent with objectives-oriented accounting standards. Our analysis is useful for gaining insights into how the IASB integrates the CF with the SEC’s recommended objectives-oriented accounting approach to promote judgement in the interest of IASB/FASB convergence of accounting standards.

  17. Accounting quality and the adoption of IASB standards: portuguese evidence

    Directory of Open Access Journals (Sweden)

    Ana Isabel Morais

    2008-12-01

    Full Text Available Through rule 1606/2002 by the European Commission, Portuguese listed firms were required to adopt IASB standards in the preparation and presentation of consolidated accounts for the periods beginning on or after 2005. IASB standards are developed in environments where accounting practices are especially directed at the private sector, reporting rules are largely unaffected by taxation requirements and capital is traditionally raised in public markets. However, in Portugal, financial reporting is closely related to tax reporting and banks play a key role in providing finance and inside access to information. We investigate whether adopting IASB standards is associated with higher earnings quality and higher value relevance. We compare the earnings quality and value relevance of accounting data of 34 Portuguese listed firms before (1995-2004 and after (2004-2005 the adoption of IASB standards. We find that firms, during the period when they adopt IASB standards, report less smooth earnings than those firms in periods when they adopted national accounting standards, which seems to suggest an improvement in earnings quality. However, we also find that the value relevance of accounting information decreases with the adoption of IASB standards.

  18. Social Moderation, Assessment and Assuring Standards for Accounting Graduates

    Science.gov (United States)

    Watty, Kim; Freeman, Mark; Howieson, Bryan; Hancock, Phil; O'Connell, Brendan; de Lange, Paul; Abraham, Anne

    2014-01-01

    Evidencing student achievement of standards is a growing imperative worldwide. Key stakeholders (including current and prospective students, government, regulators and employers) want confidence that threshold learning standards in an accounting degree have been assured. Australia's new higher education regulatory environment requires that student…

  19. AUDIT OF FINANCIAL REPORTS, BASED ON INTERNATIONAL ACCOUNTING STANDARDS

    OpenAIRE

    Islom Kuziev

    2011-01-01

    In this article are given main notion about international standard of financial reporting, order of the auditing on the base of IFRS, scheduling the report of the auditor, auditor conclusions and are given analysis of reporting based on the auditor procedures. At the audit of financial reporting are taken into account international standard to financial reporting 29 "Financial reporting in hyperinflationary economies".

  20. Can An Amended Standard Model Account For Cold Dark Matter?

    International Nuclear Information System (INIS)

    Goldhaber, Maurice

    2004-01-01

    It is generally believed that one has to invoke theories beyond the Standard Model to account for cold dark matter particles. However, there may be undiscovered universal interactions that, if added to the Standard Model, would lead to new members of the three generations of elementary fermions that might be candidates for cold dark matter particles

  1. The International Accounting Standards Board’s Progress in Promoting Judgement Through Objectives-Oriented Accounting Standards

    OpenAIRE

    Tanja Lakovic; Jayne Fuglister

    2013-01-01

    This study analyzes how the International Accounting Standards Board (IASB) promotes professional judgement by issuing objectives-oriented accounting standards and exposure drafts.  We focus on the the role of judgement as outlined in Phase I of the IASB Conceptual Framework (CF), Chapter 1, “Objective of General Purpose Financial Statements” and Chapter 3, “Qualitative Characteristics of Useful Financial Information” (IASB 2010). We discuss how the framework, when viewed through the prism of...

  2. FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

    Science.gov (United States)

    Reinstein, A; Bayou, M E

    1994-10-01

    The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.

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

    OpenAIRE

    Cevdet Kızıl; Ayşe Tansel Çetin; Ahmed Bulunmaz

    2014-01-01

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

  4. International Financial Reporting Standards And Accounting Education in Turkey: an Investigation On Accounting Academians’ Perceptions

    OpenAIRE

    DURER, Salih; AKBAŞ, Halil Emre; ZEYTİNOĞLU, Emin

    2016-01-01

    This study aims to examine the perceptions of accountingacademicians about incorporating International Financial ReportingStandards (IFRS) into the accounting education. Results of thestudy indicate that uncertainty in the implementation of IFRS isseen as the most challenging aspect of incorporating IFRS into theaccounting education and the most appropriate path that shouldbe followed in accounting education is to give equal weight to AccountingSystem Implementation General Communiqués, tax l...

  5. Standardizing an End-to-end Accounting Service

    Science.gov (United States)

    Greenberg, Edward; Kazz, Greg

    2006-01-01

    Currently there are no space system standards available for space agencies to accomplish end-to-end accounting. Such a standard does not exist for spacecraft operations nor for tracing the relationship between the mission planning activities, the command sequences designed to perform those activities, the commands formulated to initiate those activities and the mission data and specifically the mission data products created by those activities. In order for space agencies to cross-support one another for data accountability/data tracing and for inter agency spacecraft to interoperate with each other, an international CCSDS standard for end-to-end data accountability/tracing needs to be developed. We will first describe the end-to-end accounting service model and functionality that supports the service. This model will describe how science plans that are ultimately transformed into commands can be associated with the telemetry products generated as a result of their execution. Moreover, the interaction between end-to-end accounting and service management will be explored. Finally, we will show how the standard end-to-end accounting service can be applied to a real life flight project i.e., the Mars Reconnaissance Orbiter project.

  6. The reform of accounting standards and audit pricing

    Directory of Open Access Journals (Sweden)

    Kai Zhu

    2012-06-01

    Full Text Available This paper focuses on the reform of accounting standards in China in 2007 and investigates its impact on equilibrium pricing in the audit market. We find that the concentration of the audit market and the probability of issuing modified audit opinions do not significantly change, but that audit fees increase significantly after the adoption of the new accounting standards in China. Deeper analysis suggests that (1 the implementation of the new IFRS-based Chinese Accounting Standards (CASs has increased the market risk faced by listed firms and thus auditors’ expected audit risk, causing an increase in audit fees, and (2 the degree of the increase in audit fees is positively related to the adjusted difference between net income according to the old CAS before 2007 and the new CAS after 2007. We thus conclude that the reform has had a significant impact on audit pricing in China.

  7. International accounting standards and their effect on mergers and acquisitions

    Directory of Open Access Journals (Sweden)

    Blanca I. Vega Castro

    2007-09-01

    Full Text Available The main objective of this paper is to investigate whether the international accounting harmonization has favored the globalization process. This investigation examined the relationship between international accounting standards and the international merger and acquisition activities in Argentina, Brazil, Chile, México, Peru and Venezuela from 1995 to 2004. This research tested four hypotheses and used analytics such as panel data analysis, correlation, nonparametric tests and logistic regression.

  8. Autonomy and Accountability in Standards-Based Reform

    Directory of Open Access Journals (Sweden)

    Susan Watson

    2001-08-01

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

  9. Clustered features for use in stereo vision SLAM

    CSIR Research Space (South Africa)

    Joubert, D

    2010-07-01

    Full Text Available SLAM, or simultaneous localization and mapping, is a key component in the development of truly independent robots. Vision-based SLAM utilising stereo vision is a promising approach to SLAM but it is computationally expensive and difficult...

  10. Determining a Consistent Set of Accounting and Financial Reporting Standards

    OpenAIRE

    Anne Le Manh-Béna; Olivier Ramond

    2011-01-01

    Following the debate on the Conceptual Framework revision undertaken by the IASB and the FASB, this paper discusses three major concerns about the way financial reporting standards should be determined: (1) What is the role a Conceptual Framework?; (2) For whom and for which needs are accounting and financial reporting standards made?; and (3) What information set should financial reporting provide? We show that the perceived need of a Framework has resulted in practice in weak usefulness We ...

  11. 76 FR 28434 - Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes...

    Science.gov (United States)

    2011-05-17

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial... of Federal Financial Accounting Standard 6, Accounting for Property, Plant, and Equipment AGENCY... Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 40, Definitional...

  12. 75 FR 18208 - Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance...

    Science.gov (United States)

    2010-04-09

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial... and Basic Financial Statements AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice... Federal Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting...

  13. Tangible fixed assets of a company pursuant to the czech accounting law and international accounting standards

    OpenAIRE

    Patrik Svoboda; Emil Svoboda

    2007-01-01

    The valuation of assets is a challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions...

  14. Cost Accounting Standards: Determining an Institution's Disclosure Requirements.

    Science.gov (United States)

    Bruce, Janet D.

    1995-01-01

    This article discusses the implications of recently adopted U.S. Cost Accounting Standards (CAS) that apply to educational institutions that contract with or receive grants from the federal government. It focuses on the disclosure requirements that colleges and universities must follow to comply with CAS. (MDM)

  15. Earnings Management and Participation in Accounting Standard-Setting

    NARCIS (Netherlands)

    Koenigsgruber, R.; Palan, S.

    2015-01-01

    Recent economic and political science research suggests that the way public policy is set, and in particular the participation of those affected by it, impacts upon the outcome of the policy. Accounting standard setting has long offered such a possibility to participate via the due process approach

  16. Accounting Standards and Legal Capital in EU Law

    Directory of Open Access Journals (Sweden)

    Loukas Panetsos

    2016-09-01

    Full Text Available This paper examines the interaction between accounting standards and legal capital in the European Union legal framework. More in particular, it attempts to compare on a parallel basis the distributional and behavioural function of both concepts and to address whether the current legal status quo in the European Union fulfils these functions. First, this paper makes a short reference to the various accounting families which are encountered today, with a strong emphasis on the distinction between Anglo-American and Continental systems. Then, it describes the EU accounting regulation and the introduction of IFRS in domestic legislation. Further, it discusses the concept of legal capital as it has been established in European jurisdictions and it points to the relevance of the Continental accounting standards. It is argued that both are characterized by paternalism, contrasting with Anglo-American standards and American distributional methods, which are outlined by contractariansm. The final argument is that the combination of legal capital rules and Anglo-American standards, like the IFRS, neither achieves the protective role prescribed to the former, nor guarantees the aims of the latter.

  17. How to Integrate International Financial Reporting Standards into Accounting Programs

    Science.gov (United States)

    Singer, Robert A.

    2012-01-01

    It is expected the SEC will require U.S. domestic companies to prepare and file their annual 10Ks in accordance with international financial reporting standards (IFRS) by 2016. Given the probability that the FASB-IASB convergence project (i.e., Norwalk Agreement) will continue subsequent to mandatory adoption, US accounting programs will be…

  18. Accounting treatment of software development costs according to applicable accounting standards

    Directory of Open Access Journals (Sweden)

    Dilyana Markova

    2017-05-01

    Full Text Available The growth of the software sector worldwide is ahead of the creation and updating of accounting standards that regulate the reporting of the products and services it creates. Applicable standards across countries are interpreted differently and that lead to incomplete reports. This impose the adoption and application of explanations to give a specific guidelines and rules on the accounting treatment of R & D expenditure at each phase of the software project life cycle and disclosure of the information in the financial statements.

  19. Accounting Standards and Market Value of Firms with Pension Plans

    Directory of Open Access Journals (Sweden)

    Sara Paralta

    2014-11-01

    Full Text Available This article investigates the impact of the adoption of International Accounting Standards on the market value of non-financial listed firms of the Euronext Lisbon Stock Exchange, in the PSI-20. The study of the impact of these standards is focused on the items of the Financial Statements, particularly on items subjected to the criteria of the fair value of assets and liabilities of pensions. Most of these companies have obligations to pay annuity benefits, particularly for retirement, which are managed by outsourced independent companies, such as pension funds and life insurance companies. By using a panel of the largest non-financial companies during the period 2004-2010, the results show that the setting of the fair value of those liabilities in the post-2005 period affects the market value of firms, not only on account of the adoption of the standards, but also due to the effect of the 2008 stock market crash.

  20. Accounting standards and earnings management : The role of rules-based and principles-based accounting standards and incentives on accounting and transaction decisions

    NARCIS (Netherlands)

    Beest, van F.

    2012-01-01

    This book examines the effect that rules-based and principles-based accounting standards have on the level and nature of earnings management decisions. A cherry picking experiment is conducted to test the hypothesis that a substitution effect is expected from accounting decisions to transaction

  1. An EKF-SLAM algorithm with consistency properties

    OpenAIRE

    Barrau, Axel; Bonnabel, Silvere

    2015-01-01

    In this paper we address the inconsistency of the EKF-based SLAM algorithm that stems from non-observability of the origin and orientation of the global reference frame. We prove on the non-linear two-dimensional problem with point landmarks observed that this type of inconsistency is remedied using the Invariant EKF, a recently introduced variant ot the EKF meant to account for the symmetries of the state space. Extensive Monte-Carlo runs illustrate the theoretical results.

  2. Accounting for Inventories as Service Producing Cost in Hospitals In According To Turkish Accounting Standard-2

    Directory of Open Access Journals (Sweden)

    Seyhan Çil Koçyiğit

    2011-03-01

    Full Text Available As known, service is an intangible concept. This prevents services to be stored and makes them impossible to be used in another time in the future. Thus, it is a matter of discussion to suppose the services (which occur in the hospitals as an intangible concept as inventory. There are some differences between Turkish uniform accounting system and Turkish accounting standards in stockpiling the service producing costs in hospitals. In this study, especially Turkish Accounting Standard-2 Inventories is considered regarding service inventories in order to emphasise the differences and guiding to apply this standard towards hospitals is aimed. Furthermore, a sample is issued in booking the service inventories in hospitals by using financials of Acıbadem Health Services CO. as the unique hospital written in İstanbul Stock Exchange. At the end of the study, more truthful results has been inspected by applying Turkish Accounting Standard-2 instead of current application by compliying with the matching principle as well.

  3. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard...

  4. (No) Limits to Anglo-American Accounting? Reconstructing the History of the International Accounting Standards Committee ; A Review Article

    OpenAIRE

    Botzem, S.; Quack, S.

    2009-01-01

    The development of the current International Accounting Standards Board (IASB) from the earlier International Accounting Standards Committee (IASC) provides insight into many issues of international financial reporting, among them the characteristics of international accounting standards themselves. This article reviews Camfferman and Zeff’s [Camfferman, K., & Zeff, S. A. (2007). Financial reporting and global capital markets. A history of the international accounting standards committee 1973...

  5. Resolution enhancement of slam using transverse wave

    International Nuclear Information System (INIS)

    Ko, Dae Sik; Moon, Gun; Kim, Young H.

    1997-01-01

    We studied the resolution enhancement of a novel scanning laser acoustic microscope (SLAM) using transverse waves. Mode conversion of the ultrasonic wave takes place at the liquid-solid interface and some energy of the insonifying longitudinal waves in the water will convert to transverse wave energy within the solid specimen. The resolution of SLAM depends on the size of detecting laser spot and the wavelength of the insonifying ultrasonic waves. Since the wavelength of the transverse wave is shorter than that of the longitudinal wave, we are able to achieve the high resolution by using transverse waves. In order to operate SLAM in the transverse wave mode, we made wedge for changing the incident angle. Our experimental results with model 2140 SLAM and an aluminum specimen showed higher contrast of the SLAM Image In the transverse wave mode than that in the longitudinal wave mode.

  6. 77 FR 69441 - Federal Acquisition Regulation; Information Collection; Cost Accounting Standards Administration

    Science.gov (United States)

    2012-11-19

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

  7. Fusion reactor design studies: standard accounts for cost estimates

    International Nuclear Information System (INIS)

    Schulte, S.C.; Willke, T.L.; Young, J.R.

    1978-05-01

    The fusion reactor design studies--standard accounts for cost estimates provides a common format from which to assess the economic character of magnetically confined fusion reactor design concepts. The format will aid designers in the preparation of design concept costs estimates and also provide policymakers with a tool to assist in appraising which design concept may be economically promising. The format sets forth a categorization and accounting procedure to be used when estimating fusion reactor busbar energy cost that can be easily and consistently applied. Reasons for developing the procedure, explanations of the procedure, justifications for assumptions made in the procedure, and the applicability of the procedure are described in this document. Adherence to the format when evaluating prospective fusion reactor design concepts will result in the identification of the more promising design concepts thus enabling the fusion power alternatives with better economic potential to be quickly and efficiently developed

  8. The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states

    Directory of Open Access Journals (Sweden)

    Ivana Mamić-Sačer

    2015-12-01

    Full Text Available One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU. However, national accounting principles are of great importance for financial reporting. The main purpose of this research was to investigate the application of generally accepted accounting principles, the regulatory accounting framework and the standard-setting bodies of EU member states. The analysis of these accounting issues was conducted with respect to all 28 EU member states. The results indicate that EU member states regulate their principal accounting issues through separate accounting acts or implement those issues in companies acts. Some EU member states do not have national accounting standards, the national accounting principles being incorporated in companies acts and accounting acts. Nevertheless, national accounting standard-setting bodies are governmental organisations in almost half the member states.

  9. Fair value and accounting standard for financial instrument

    Directory of Open Access Journals (Sweden)

    Holban (Oncioiu Ionica

    2009-06-01

    Full Text Available The measurement of assets and liabilities at fair value, with its subsequent gains or lossesrecognized in profit or loss, should be limited to financial investments that are readily convertible into cash orcash equivalents in active markets, and are not constrained by any business purpose. On the other hand, eventhough assets and liabilities are exposed to changes in the market price, those that are expected to obtainfuture funds and are constrained by some business purpose (non-financial investments should not bemeasured at fair value through profit and loss. Under the Accounting Standard for Financial Instruments, fairvalue measurement is required in certain circumstances similar to IFRS or US GAAP. This paper describeshow the fair value is used under the Standard and purposes to decide whether fair value measurement isrequired or not based on the type of investment.

  10. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Science.gov (United States)

    2010-10-01

    ... principles issued by the Financial Accounting Standards Board (FASB). 1200.2 Section 1200.2 Transportation... COMMERCE ACT § 1200.2 Adoption of generally accepted accounting principles issued by the Financial... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental...

  11. 76 FR 60357 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

    Science.gov (United States)

    2011-09-29

    ... derived from 41 U.S.C. 1501. Cost Accounting Standards are rules governing the measurement, assignment... Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards Included in the Semiannual Agenda of..., and Cost Accounting Standards Board (CASB) Cost Accounting Standards. OMB Circulars and OFPP Policy...

  12. 77 FR 26278 - Notice of Issuance of Statement of Federal Financial Accounting Standard 42

    Science.gov (United States)

    2012-05-03

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 42, Deferred Maintenance and Repairs, Amending Statements of Federal Financial Accounting Standards 6, 14, 29...

  13. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    Science.gov (United States)

    2010-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...

  14. Is the Birth of New "Display" Standards the Death of Fund Accounting?

    Science.gov (United States)

    Gallo, Robert P.

    1994-01-01

    Implementation of new college and university accounting standards for financial statements do not change the need for institutional accountability and, therefore, for fund accounting. The new standards will, however, change the level and appearance of external reporting. (MSE)

  15. ACCOUNTABILITY INFLUENCE, TECHNICAL DIFFICULTY AND MEASUREMENT DIFFICULTY TOWARDS THE IMPLEMENTATION OF INDONESIAN STANDARD STATEMENT OF FINANCIAL ACCOUNTING (PSAK) NO. 27 (REVISED 1998) ABOUT COOPERATIVES ACCOUNTING IN EAST JAVA

    OpenAIRE

    ., Sutarto; ., Isnalita; ., Habiburrochman

    2008-01-01

    Financial report is a tool for business entity to deliver information to stakeholders. Thedifference of user’s interests causes that the financial report needs to be audited by theindependent auditor, to make sure fairness and conform with accounting standard. Thecooperatives managers must conduct the rule stated in accounting standard. Thus, thatthe Accountability, Technical Difficulty, Measurement Difficulty are the basic to realizethe implementation of cooperative accounting standard. The ...

  16. Accountability Influence, Technical Difficulty and Measurement Difficulty Towards the Implementation of Indonesian Standard Statement of Financial Accounting (PSAK) No. 27 (Revised 1998) About Cooperatives Accounting in East Java

    OpenAIRE

    Habiburrahman, Sutarto Isnalita

    2008-01-01

    Financial report is a tool for business entity to deliver information to stakeholders. Thedifference of user's interests causes that the financial report needs to be audited by theindependent auditor, to make sure fairness and conform with accounting standard. Thecooperatives managers must conduct the rule stated in accounting standard. Thus, thatthe Accountability, Technical Difficulty, Measurement Difficulty are the basic to realizethe implementation of cooperative accounting standard. The...

  17. Slamming Simulations in a Conditional Wave

    DEFF Research Database (Denmark)

    Seng, Sopheak; Jensen, Jørgen Juncher

    2012-01-01

    A study of slamming events in conditional waves is presented in this paper. The ship is sailing in head sea and the motion is solved for under the assumption of rigid body motion constrained to two degree-of-freedom i.e. heave and pitch. Based on a time domain non-linear strip theory most probable...... surface NS/VOF CFD simulations under the same wave conditions. In moderate seas and no occurrence of slamming the structural responses predicted by the methods agree well. When slamming occurs the strip theory overpredicts VBM but the peak values of VBM occurs at approximately the same time as predicted...... by the CFD method implying the possibility to use the more accurate CFD results to improve the estimation of slamming loads in the strip theory through a rational correction coefficient....

  18. Slam!

    Science.gov (United States)

    2006-01-01

    2 August 2006 This Mars Global Surveyor (MGS) Mars Orbiter Camera (MOC) image shows an impact crater on the martian northern plains. This crater is roughly the size of the famous Meteor Crater in Arizona on the North American continent. Location near: 43.0oN, 231.7oW Image width: 3 km (1.9 mi) Illumination from: lower left Season: Northern Spring

  19. Slam estimation in dynamic outdoor environments

    OpenAIRE

    Lu, Zheyuan; Hu, Zhencheng; Uchimura, Keiichi; コ, シンテイ; ウチムラ, ケイイチ; 胡, 振程; 内村, 圭一

    2010-01-01

    This paper describes and compares three different approaches to estimate simultaneous localization and mapping (SLAM) in dynamic outdoor environments. SLAM has been intensively researched in recent years in the field of robotics and intelligent vehicles, many approaches have been proposed including occupancy grid mapping method (Bayesian, Dempster-Shafer and Fuzzy Logic), Localization estimation method (edge or point features based direct scan matching techniques, probabilistic likelihood, EK...

  20. 75 FR 48336 - Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events...

    Science.gov (United States)

    2010-08-10

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events: Codification of Accounting and Financial Reporting Standards Contained in the AICPA Statement on Auditing Standards and Technical Release 12, Accrual Estimates for Grant...

  1. A novel combined SLAM based on RBPF-SLAM and EIF-SLAM for mobile system sensing in a large scale environment.

    Science.gov (United States)

    He, Bo; Zhang, Shujing; Yan, Tianhong; Zhang, Tao; Liang, Yan; Zhang, Hongjin

    2011-01-01

    Mobile autonomous systems are very important for marine scientific investigation and military applications. Many algorithms have been studied to deal with the computational efficiency problem required for large scale simultaneous localization and mapping (SLAM) and its related accuracy and consistency. Among these methods, submap-based SLAM is a more effective one. By combining the strength of two popular mapping algorithms, the Rao-Blackwellised particle filter (RBPF) and extended information filter (EIF), this paper presents a combined SLAM-an efficient submap-based solution to the SLAM problem in a large scale environment. RBPF-SLAM is used to produce local maps, which are periodically fused into an EIF-SLAM algorithm. RBPF-SLAM can avoid linearization of the robot model during operating and provide a robust data association, while EIF-SLAM can improve the whole computational speed, and avoid the tendency of RBPF-SLAM to be over-confident. In order to further improve the computational speed in a real time environment, a binary-tree-based decision-making strategy is introduced. Simulation experiments show that the proposed combined SLAM algorithm significantly outperforms currently existing algorithms in terms of accuracy and consistency, as well as the computing efficiency. Finally, the combined SLAM algorithm is experimentally validated in a real environment by using the Victoria Park dataset.

  2. Visual SLAM Using Variance Grid Maps

    Science.gov (United States)

    Howard, Andrew B.; Marks, Tim K.

    2011-01-01

    An algorithm denoted Gamma-SLAM performs further processing, in real time, of preprocessed digitized images acquired by a stereoscopic pair of electronic cameras aboard an off-road robotic ground vehicle to build accurate maps of the terrain and determine the location of the vehicle with respect to the maps. Part of the name of the algorithm reflects the fact that the process of building the maps and determining the location with respect to them is denoted simultaneous localization and mapping (SLAM). Most prior real-time SLAM algorithms have been limited in applicability to (1) systems equipped with scanning laser range finders as the primary sensors in (2) indoor environments (or relatively simply structured outdoor environments). The few prior vision-based SLAM algorithms have been feature-based and not suitable for real-time applications and, hence, not suitable for autonomous navigation on irregularly structured terrain. The Gamma-SLAM algorithm incorporates two key innovations: Visual odometry (in contradistinction to wheel odometry) is used to estimate the motion of the vehicle. An elevation variance map (in contradistinction to an occupancy or an elevation map) is used to represent the terrain. The Gamma-SLAM algorithm makes use of a Rao-Blackwellized particle filter (RBPF) from Bayesian estimation theory for maintaining a distribution over poses and maps. The core idea of the RBPF approach is that the SLAM problem can be factored into two parts: (1) finding the distribution over robot trajectories, and (2) finding the map conditioned on any given trajectory. The factorization involves the use of a particle filter in which each particle encodes both a possible trajectory and a map conditioned on that trajectory. The base estimate of the trajectory is derived from visual odometry, and the map conditioned on that trajectory is a Cartesian grid of elevation variances. In comparison with traditional occupancy or elevation grid maps, the grid elevation variance

  3. Cultural impact on the harmonisation of Russian Accounting Standards with the International Financial Reporting Standards: A practitioner's perspective

    OpenAIRE

    Combs, A; Samy, M; Myachina, A

    2013-01-01

    Purpose\\ud – The purpose of this paper is to explore cultural impact on the harmonisation of Russian Accounting Standards with International Financial Reporting Standards (IFRS).\\ud \\ud Design/methodology/approach\\ud – A theoretical review established that differences still exist between the two sets of accounting standards. For decades, Russia was a socialist state of planned economy. Accounting was a tool of centralised control, and accountants had a job of gathering information for statist...

  4. The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states

    OpenAIRE

    Mamić-Sačer, Ivana

    2015-01-01

    One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU. However, national accounting principles are of great importance for financial reporting. The main purpose of this research was to investigate the application of generally accepted accounting principles, the regulatory accounting framework and the standard-set...

  5. Hydro-elastic response of ship structures to slamming induced whipping

    NARCIS (Netherlands)

    Tuitman, J.T.

    2010-01-01

    Slamming induced whipping can significantly increase the structural loading of ships. Although this is well-known, the whipping contribution to the structural loading is rarely taken into account when computing the structural loading. An exception are the "dynamic loading" factors found in

  6. Distributed Monocular SLAM for Indoor Map Building

    Directory of Open Access Journals (Sweden)

    Ruwan Egodagamage

    2017-01-01

    Full Text Available Utilization and generation of indoor maps are critical elements in accurate indoor tracking. Simultaneous Localization and Mapping (SLAM is one of the main techniques for such map generation. In SLAM an agent generates a map of an unknown environment while estimating its location in it. Ubiquitous cameras lead to monocular visual SLAM, where a camera is the only sensing device for the SLAM process. In modern applications, multiple mobile agents may be involved in the generation of such maps, thus requiring a distributed computational framework. Each agent can generate its own local map, which can then be combined into a map covering a larger area. By doing so, they can cover a given environment faster than a single agent. Furthermore, they can interact with each other in the same environment, making this framework more practical, especially for collaborative applications such as augmented reality. One of the main challenges of distributed SLAM is identifying overlapping maps, especially when relative starting positions of agents are unknown. In this paper, we are proposing a system having multiple monocular agents, with unknown relative starting positions, which generates a semidense global map of the environment.

  7. 76 FR 79545 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

    Science.gov (United States)

    2011-12-22

    ... Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment to... Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Final rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board (Board), has adopted, without...

  8. 78 FR 13675 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Science.gov (United States)

    2013-02-28

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

  9. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... Clauses 52.230-6 Administration of Cost Accounting Standards. As prescribed in 30.201-4(d)(1), insert the following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering the Cost Accounting Standards (CAS) requirements under this contract, the Contractor shall take the...

  10. 48 CFR 970.5232-5 - Liability with respect to cost accounting standards.

    Science.gov (United States)

    2010-10-01

    ... cost accounting standards. 970.5232-5 Section 970.5232-5 Federal Acquisition Regulations System... cost accounting standards. As prescribed in 970.3270(a)(5), insert the following clause: Liability With Respect to Cost Accounting Standards (DEC 2000) (a) The Contractor is not liable to the Government for...

  11. 48 CFR 52.230-1 - Cost Accounting Standards Notices and Certification.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards... Provisions and Clauses 52.230-1 Cost Accounting Standards Notices and Certification. As prescribed in 30.201-3, insert the following provisions: Cost Accounting Standards Notices and Certification (OCT 2008...

  12. 77 FR 27550 - Federal Acquisition Regulation; Revision of Cost Accounting Standards Threshold

    Science.gov (United States)

    2012-05-10

    ...] RIN 9000-AM25 Federal Acquisition Regulation; Revision of Cost Accounting Standards Threshold AGENCY... Federal Acquisition Regulation (FAR) to revise the threshold for applicability of cost accounting standards in order to implement a recent rule of the Cost Accounting Standards Board and statutory...

  13. 78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

    Science.gov (United States)

    2013-07-08

    ... Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events AGENCY: Cost Accounting Standards...: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is conducting... Extraordinary Events. This is the first step in a four- step process that may result in a final rule. As part of...

  14. Accountability. State Implementation of Common Core State Standards

    Science.gov (United States)

    Anderson, Kimberly; Mira, Mary Elizabeth

    2014-01-01

    All of the 15 states in this study have recently been involved in school accountability system reform. Since 2011, the states have taken advantage of a federal program to give them flexibility around certain accountability requirements of the "No Child Left Behind Act" of 2001 (NCLB), the most recent reauthorization of the Elementary and…

  15. A Novel Combined SLAM Based on RBPF-SLAM and EIF-SLAM for Mobile System Sensing in a Large Scale Environment

    Directory of Open Access Journals (Sweden)

    Hongjin Zhang

    2011-10-01

    Full Text Available Mobile autonomous systems are very important for marine scientific investigation and military applications. Many algorithms have been studied to deal with the computational efficiency problem required for large scale Simultaneous Localization and Mapping (SLAM and its related accuracy and consistency. Among these methods, submap-based SLAM is a more effective one. By combining the strength of two popular mapping algorithms, the Rao-Blackwellised particle filter (RBPF and extended information filter (EIF, this paper presents a Combined SLAM—an efficient submap-based solution to the SLAM problem in a large scale environment. RBPF-SLAM is used to produce local maps, which are periodically fused into an EIF-SLAM algorithm. RBPF-SLAM can avoid linearization of the robot model during operating and provide a robust data association, while EIF-SLAM can improve the whole computational speed, and avoid the tendency of RBPF-SLAM to be over-confident. In order to further improve the computational speed in a real time environment, a binary-tree-based decision-making strategy is introduced. Simulation experiments show that the proposed Combined SLAM algorithm significantly outperforms currently existing algorithms in terms of accuracy and consistency, as well as the computing efficiency. Finally, the Combined SLAM algorithm is experimentally validated in a real environment by using the Victoria Park dataset.

  16. Research of cartographer laser SLAM algorithm

    Science.gov (United States)

    Xu, Bo; Liu, Zhengjun; Fu, Yiran; Zhang, Changsai

    2017-11-01

    As the indoor is a relatively closed and small space, total station, GPS, close-range photogrammetry technology is difficult to achieve fast and accurate indoor three-dimensional space reconstruction task. LIDAR SLAM technology does not rely on the external environment a priori knowledge, only use their own portable lidar, IMU, odometer and other sensors to establish an independent environment map, a good solution to this problem. This paper analyzes the Google Cartographer laser SLAM algorithm from the point cloud matching and closed loop detection. Finally, the algorithm is presented in the 3D visualization tool RViz from the data acquisition and processing to create the environment map, complete the SLAM technology and realize the process of indoor threedimensional space reconstruction

  17. Semantic data association for planar features in outdoor 6D-SLAM using lidar

    Science.gov (United States)

    Ulas, C.; Temeltas, H.

    2013-05-01

    Simultaneous Localization and Mapping (SLAM) is a fundamental problem of the autonomous systems in GPS (Global Navigation System) denied environments. The traditional probabilistic SLAM methods uses point features as landmarks and hold all the feature positions in their state vector in addition to the robot pose. The bottleneck of the point-feature based SLAM methods is the data association problem, which are mostly based on a statistical measure. The data association performance is very critical for a robust SLAM method since all the filtering strategies are applied after a known correspondence. For point-features, two different but very close landmarks in the same scene might be confused while giving the correspondence decision when their positions and error covariance matrix are solely taking into account. Instead of using the point features, planar features can be considered as an alternative landmark model in the SLAM problem to be able to provide a more consistent data association. Planes contain rich information for the solution of the data association problem and can be distinguished easily with respect to point features. In addition, planar maps are very compact since an environment has only very limited number of planar structures. The planar features does not have to be large structures like building wall or roofs; the small plane segments can also be used as landmarks like billboards, traffic posts and some part of the bridges in urban areas. In this paper, a probabilistic plane-feature extraction method from 3DLiDAR data and the data association based on the extracted semantic information of the planar features is introduced. The experimental results show that the semantic data association provides very satisfactory result in outdoor 6D-SLAM.

  18. Accounting for financial investments according to international and national accounting standards and financial reporting: a comparative aspect

    OpenAIRE

    Здреник, Василь Степанович; Рафальська, Наталія Олександрівна

    2012-01-01

    The main aspects of accounting for financial investments according to  national and international standards have been considered, as well as differences between them have been revealed and solutions to these issues have been offered

  19. A Highest Order Hypothesis Compatibility Test for Monocular SLAM

    OpenAIRE

    Edmundo Guerra; Rodrigo Munguia; Yolanda Bolea; Antoni Grau

    2013-01-01

    Simultaneous Location and Mapping (SLAM) is a key problem to solve in order to build truly autonomous mobile robots. SLAM with a unique camera, or monocular SLAM, is probably one of the most complex SLAM variants, based entirely on a bearing-only sensor working over six DOF. The monocular SLAM method developed in this work is based on the Delayed Inverse-Depth (DI-D) Feature Initialization, with the contribution of a new data association batch validation technique, the Highest Order Hyp...

  20. Property, Plant and Equipment disclosure requirements and firm characteristics: the Portuguese Accounting Standardization System

    OpenAIRE

    Botelho, Rafaela; Azevedo, Graça; Costa, Alberto J.; Oliveira, Jonas

    2015-01-01

    In the new Portuguese accounting frame of reference (Portuguese Accounting Standardization System – Sistema de Normalização Contabilística), the issues related to Property, Plant and Equipment assets are dealt with in the Accounting and Financial Reporting Standard (Norma Contabilística de Relato Financeiro – NCRF) 7 (Property, Plant & Equipment). The present study intends to assess the degree of compliance with the disclosure requirements of this accounting standard by Portuguese unlisted co...

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

    OpenAIRE

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

    2017-01-01

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

  2. Standards-Based Accountability: Reification, Responsibility and the Ethical Subject

    Science.gov (United States)

    Kostogriz, Alex; Doecke, Brenton

    2011-01-01

    Over the last two decades, teachers in Australia have witnessed multiple incarnations of the idea of "educational accountability" and its enactment. Research into this phenomenon of educational policy and practice has revealed various layers of the concept, particularly its professional, bureaucratic, political and cultural dimensions…

  3. 75 FR 3236 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Science.gov (United States)

    2010-01-20

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

  4. Slamming Simulations in a Conditional Wave

    DEFF Research Database (Denmark)

    Seng, Sopheak; Jensen, Jørgen Juncher

    2012-01-01

    A study of slamming events in conditional waves is presented in this paper. The ship is sailing in head sea and the motion is solved for under the assumption of rigid body motion constrained to two degree-of-freedom i.e. heave and pitch. Based on a time domain non-linear strip theory most probable...

  5. Visual EKF-SLAM from Heterogeneous Landmarks.

    Science.gov (United States)

    Esparza-Jiménez, Jorge Othón; Devy, Michel; Gordillo, José L

    2016-04-07

    Many applications require the localization of a moving object, e.g., a robot, using sensory data acquired from embedded devices. Simultaneous localization and mapping from vision performs both the spatial and temporal fusion of these data on a map when a camera moves in an unknown environment. Such a SLAM process executes two interleaved functions: the front-end detects and tracks features from images, while the back-end interprets features as landmark observations and estimates both the landmarks and the robot positions with respect to a selected reference frame. This paper describes a complete visual SLAM solution, combining both point and line landmarks on a single map. The proposed method has an impact on both the back-end and the front-end. The contributions comprehend the use of heterogeneous landmark-based EKF-SLAM (the management of a map composed of both point and line landmarks); from this perspective, the comparison between landmark parametrizations and the evaluation of how the heterogeneity improves the accuracy on the camera localization, the development of a front-end active-search process for linear landmarks integrated into SLAM and the experimentation methodology.

  6. Multibeam 3D Underwater SLAM with Probabilistic Registration

    Directory of Open Access Journals (Sweden)

    Albert Palomer

    2016-04-01

    Full Text Available This paper describes a pose-based underwater 3D Simultaneous Localization and Mapping (SLAM using a multibeam echosounder to produce high consistency underwater maps. The proposed algorithm compounds swath profiles of the seafloor with dead reckoning localization to build surface patches (i.e., point clouds. An Iterative Closest Point (ICP with a probabilistic implementation is then used to register the point clouds, taking into account their uncertainties. The registration process is divided in two steps: (1 point-to-point association for coarse registration and (2 point-to-plane association for fine registration. The point clouds of the surfaces to be registered are sub-sampled in order to decrease both the computation time and also the potential of falling into local minima during the registration. In addition, a heuristic is used to decrease the complexity of the association step of the ICP from O ( n 2 to O ( n . The performance of the SLAM framework is tested using two real world datasets: First, a 2.5D bathymetric dataset obtained with the usual down-looking multibeam sonar configuration, and second, a full 3D underwater dataset acquired with a multibeam sonar mounted on a pan and tilt unit.

  7. AA1000 and SA8000 compared: a systematic comparison of contemporary accountability standards

    NARCIS (Netherlands)

    Göbbels, M.; Jonker, J.

    2003-01-01

    One of the ways to deal with stakeholder issues, is the use and application of accountability standards. Two recent accountability standards (AA1000 and SA8000) will be the subject of comparison in this paper. Firstly, the constituent elements of these new standards will be briefly described. The

  8. Reflections of Turkish accounting and financial reporting standards on vocational school students: A research on comparing perceptions of intermediate and mid-level accounting professional candidates

    OpenAIRE

    Seldüz Hakan; Seldüz Emine

    2016-01-01

    This research aims to compare the perceptions of intermediate and mid-level accounting professional candidates on accounting and financial reporting standards. A significant part of accounting process is carried out by vocational school graduate intermediate and mid-level accounting professionals. However, it can be claimed that adequate education about accounting and financial reporting standards isn’t given in vocational schools although these standards structure the whole accounting proces...

  9. 76 FR 40908 - Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the...

    Science.gov (United States)

    2011-07-12

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the Effective Date of SFFAS 38, Accounting for Federal Oil and Gas... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standards 41...

  10. Social Accountability 8000 standard as a contemporary challenge in HR management

    Directory of Open Access Journals (Sweden)

    Agnieszka Michalak

    2015-12-01

    Full Text Available This study is aimed at presenting the requirements of the Social Accountability 8000 standard as the only certifiable standard in the corporate accountability area. Standard implementation is a significant challenge for many entities. This article discusses the areas where SA8000 implementation is most difficult and offers some practical tips, useful for further standard  implementation. Workplace relations and care about the business ethics should be the foundation of any responsible business operations.

  11. Feature Selection Criteria for Real Time EKF-SLAM Algorithm

    Directory of Open Access Journals (Sweden)

    Fernando Auat Cheein

    2010-02-01

    Full Text Available This paper presents a seletion procedure for environmet features for the correction stage of a SLAM (Simultaneous Localization and Mapping algorithm based on an Extended Kalman Filter (EKF. This approach decreases the computational time of the correction stage which allows for real and constant-time implementations of the SLAM. The selection procedure consists in chosing the features the SLAM system state covariance is more sensible to. The entire system is implemented on a mobile robot equipped with a range sensor laser. The features extracted from the environment correspond to lines and corners. Experimental results of the real time SLAM algorithm and an analysis of the processing-time consumed by the SLAM with the feature selection procedure proposed are shown. A comparison between the feature selection approach proposed and the classical sequential EKF-SLAM along with an entropy feature selection approach is also performed.

  12. Situations in Construction of 3D Mapping for Slam

    OpenAIRE

    Nguyen Hoang Thuy Trang; Shydlouski Stanislav

    2018-01-01

    Nowadays, the simultaneous localization and mapping (SLAM) approach has become one of the most advanced engineering methods used for mobile robots to build maps in unknown or inaccessible spaces. Update maps before a certain area while tracking current location and distance. The motivation behind writing this paper is mainly to help us better understand about SLAM and the study situation of SLAM in the world today. Through this, we find the optimal algorithm for moving robots in three dimensi...

  13. Situations in Construction of 3D Mapping for Slam

    Directory of Open Access Journals (Sweden)

    Nguyen Hoang Thuy Trang

    2018-01-01

    Full Text Available Nowadays, the simultaneous localization and mapping (SLAM approach has become one of the most advanced engineering methods used for mobile robots to build maps in unknown or inaccessible spaces. Update maps before a certain area while tracking current location and distance. The motivation behind writing this paper is mainly to help us better understand about SLAM and the study situation of SLAM in the world today. Through this, we find the optimal algorithm for moving robots in three dimensions.

  14. Applying FastSLAM to Articulated Rovers

    Science.gov (United States)

    Hewitt, Robert Alexander

    This thesis presents the navigation algorithms designed for use on Kapvik, a 30 kg planetary micro-rover built for the Canadian Space Agency; the simulations used to test the algorithm; and novel techniques for terrain classification using Kapvik's LIDAR (Light Detection And Ranging) sensor. Kapvik implements a six-wheeled, skid-steered, rocker-bogie mobility system. This warrants a more complicated kinematic model for navigation than a typical 4-wheel differential drive system. The design of a 3D navigation algorithm is presented that includes nonlinear Kalman filtering and Simultaneous Localization and Mapping (SLAM). A neural network for terrain classification is used to improve navigation performance. Simulation is used to train the neural network and validate the navigation algorithms. Real world tests of the terrain classification algorithm validate the use of simulation for training and the improvement to SLAM through the reduction of extraneous LIDAR measurements in each scan.

  15. Monocular Vision SLAM for Indoor Aerial Vehicles

    Directory of Open Access Journals (Sweden)

    Koray Çelik

    2013-01-01

    Full Text Available This paper presents a novel indoor navigation and ranging strategy via monocular camera. By exploiting the architectural orthogonality of the indoor environments, we introduce a new method to estimate range and vehicle states from a monocular camera for vision-based SLAM. The navigation strategy assumes an indoor or indoor-like manmade environment whose layout is previously unknown, GPS-denied, representable via energy based feature points, and straight architectural lines. We experimentally validate the proposed algorithms on a fully self-contained microaerial vehicle (MAV with sophisticated on-board image processing and SLAM capabilities. Building and enabling such a small aerial vehicle to fly in tight corridors is a significant technological challenge, especially in the absence of GPS signals and with limited sensing options. Experimental results show that the system is only limited by the capabilities of the camera and environmental entropy.

  16. A novel visual-inertial monocular SLAM

    Science.gov (United States)

    Yue, Xiaofeng; Zhang, Wenjuan; Xu, Li; Liu, JiangGuo

    2018-02-01

    With the development of sensors and computer vision research community, cameras, which are accurate, compact, wellunderstood and most importantly cheap and ubiquitous today, have gradually been at the center of robot location. Simultaneous localization and mapping (SLAM) using visual features, which is a system getting motion information from image acquisition equipment and rebuild the structure in unknown environment. We provide an analysis of bioinspired flights in insects, employing a novel technique based on SLAM. Then combining visual and inertial measurements to get high accuracy and robustness. we present a novel tightly-coupled Visual-Inertial Simultaneous Localization and Mapping system which get a new attempt to address two challenges which are the initialization problem and the calibration problem. experimental results and analysis show the proposed approach has a more accurate quantitative simulation of insect navigation, which can reach the positioning accuracy of centimeter level.

  17. What You Measure Is What You Get. The Effects of Accounting Standards Effects Studies

    NARCIS (Netherlands)

    Koenigsgruber, R.; Gross, C.

    2012-01-01

    The UK's Accounting Standards Board and the European Financial Reporting Advisory Group have published a discussion paper entitled 'Considering the Effects of Accounting Standards'. While the effort to think through potential consequences of proposed regulatory acts in advance is welcome, we argue

  18. The Effects of Increased Accountability Standards on Graduation Rates for Students with Disabilities

    Science.gov (United States)

    Moore, Mitzi Lee

    2012-01-01

    This research sought to determine if unintended effects of increased accountability standards on graduation rates for students with disabilities existed. Data from one southeastern state were utilized in order to determine if graduation rates were impacted as a result of higher accountability standards. In addition, administrator attitudes on…

  19. 48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

    Science.gov (United States)

    2010-10-01

    ... accounting standard for composition and measurement of pension cost. ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard for composition and measurement of pension cost. 9904.412 Section 9904.412 Federal Acquisition...

  20. Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach

    Science.gov (United States)

    Sugahara, Satoshi; Wilson, Rachel

    2013-01-01

    The development and implementation of the International Education Standards (IES) for professional accountants is currently an important issue in accounting education and for educators interested in a shift toward international education standards more broadly. The purpose of this study is to investigate professional and research discourse…

  1. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Science.gov (United States)

    2011-08-26

    ... OFFICE OF MANAGEMENT AND BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards; Allocation of Home Office Expenses to Segments AGENCY: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION...

  2. Three main paradigms of simultaneous localization and mapping (SLAM) problem

    Science.gov (United States)

    Imani, Vandad; Haataja, Keijo; Toivanen, Pekka

    2018-04-01

    Simultaneous Localization and Mapping (SLAM) is one of the most challenging research areas within computer and machine vision for automated scene commentary and explanation. The SLAM technique has been a developing research area in the robotics context during recent years. By utilizing the SLAM method robot can estimate the different positions of the robot at the distinct points of time which can indicate the trajectory of robot as well as generate a map of the environment. SLAM has unique traits which are estimating the location of robot and building a map in the various types of environment. SLAM is effective in different types of environment such as indoor, outdoor district, Air, Underwater, Underground and Space. Several approaches have been investigated to use SLAM technique in distinct environments. The purpose of this paper is to provide an accurate perceptive review of case history of SLAM relied on laser/ultrasonic sensors and camera as perception input data. In addition, we mainly focus on three paradigms of SLAM problem with all its pros and cons. In the future, use intelligent methods and some new idea will be used on visual SLAM to estimate the motion intelligent underwater robot and building a feature map of marine environment.

  3. Bearing-only SLAM: comparison between probabilistic and deterministic methods

    OpenAIRE

    Joly , Cyril; Rives , Patrick

    2008-01-01

    This work deals with the problem of simultaneous localization and mapping (SLAM). Classical methods for solving the SLAM problem are based on the Extended Kalman Filter (EKF-SLAM) or particle filter (FastSLAM). These kinds of algorithms allow on-line solving but could be inconsistent. In this report, the above-mentioned algorithms are not studied but global ones. Global approaches need all measurements from the initial step to the final step in order to compute the trajectory of the robot and...

  4. The Effect of International Financial Reporting Standards Convergence on U. S. Accounting Curriculum

    Science.gov (United States)

    Bates, Homer L.; Waldrup, Bobby E.; Shea, Vincent

    2011-01-01

    Major changes are coming to U.S. financial accounting and accounting education as U. S. generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) converge within the next few years. In 2008, the U.S. Securities and Exchange Commission (SEC) published a proposed "road map" for the potential…

  5. 76 FR 50117 - Commission Rules and Forms Related to the FASB's Accounting Standards Codification

    Science.gov (United States)

    2011-08-12

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

  6. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards... Clauses 52.230-5 Cost Accounting Standards—Educational Institution. As prescribed in 30.201-4(e), insert the following clause: Cost Accounting Standards—Educational Institution (OCT 2010) (a) Unless the...

  7. SLAM - Based Approach to Dynamic Ship Positioning

    Directory of Open Access Journals (Sweden)

    Krzysztof Wrobel

    2014-03-01

    Full Text Available Dynamically positioned vessels, used by offshore industry, use not only satellite navigation but also different positioning systems, often referred to as reference' systems. Most of them use multiple technical devices located outside the vessel which creates some problems with their accessibility and performance. In this paper, a basic concept of reference system independent from any external device is presented, basing on hydroacoustics and Simultaneous Localization and Mapping (SLAM method. Theoretical analysis of its operability is also performed.

  8. Towards Informative Path Planning for Acoustic SLAM

    OpenAIRE

    Evers, C; Moore, A; Naylor, P

    2016-01-01

    Acoustic scene mapping is a challenging task as microphone arrays can often localize sound sources only in terms of their directions. Spatial diversity can be exploited constructively to infer source-sensor range when using microphone arrays installed on moving platforms, such as robots. As the absolute location of a moving robot is often unknown in practice, Acoustic Simultaneous Localization And Mapping (a-SLAM) is required in order to localize the moving robot?s positions and jointly map t...

  9. ACCOUNTING TREATMENT OF TAXES ON INCOME: A COMPARATIVE STUDY ON THE CHANGE IN THE BRAZILIAN STANDARDS

    Directory of Open Access Journals (Sweden)

    Tarso Rocha Lula Pereira

    2014-09-01

    Full Text Available The corporate accounting has as one of its sub area the tax area. The Brazilian Securities Commission issued the Deliberation 273/1998 and 599/2009, and the Federal Accounting Council, adopted Resolution 998/2004 and 1189/2009. Moreover, the Accounting Pronouncements Committee approved the statement 32/2009, all those dealing with income taxes, however, only the CPC 32, the Resolution 1189/2009 and the Resolution 599/2009 have been edited based on the International Accounting Standards 12 of the International Accounting Standards Board. All of these standards rule on the same subject, share substantial differences, but do not have the same structure. Thus, the aim of this work is to verify whether the update of accounting rules are consistent with IAS 12. The work is important to confirm how the Brazilian rules can contribute to the objective of the accounting science. It is a qualitative study and descriptive analysis.

  10. Taming creative accounting via international financial reporting standards: The Nigerian scenario

    Directory of Open Access Journals (Sweden)

    Godsday Edesiri Okoro

    2017-12-01

    Full Text Available Creative accounting has remained a contentious issue, raising series of arguments in the accounting literature. These arguments are premised on twofold: positive creative accounting (ethical and negative creative accounting (unethical. Positive creative accounting is grounded on ‘fair’ accounting practices while negative creative accounting is built on ‘inappropriate’ accounting practices that may be mendacious to users of accounting numbers. Creative accounting is a way of ethically assisting firms out of the compass of crashing out of business but rather it has been seen as an instrument of destruction. However, this paper examined international financial reporting standards (IFRSs as a way of taming creative accounting as well as factors that trigger unethical accounting practices in Nigeria. The paper utilized structured questionnaires administered to 120 professionals (auditors, investors, stockbrokers. The Pearson Product Moment Correlation statistical tool was used in analyzing the field data. Based on the analysis, we found that IFRSs can be used to tame creative accounting. This implies that IFRSs moderate excessive unethical accounting practices. We found that one of the most significant factors triggering negative creative accounting is ‘conflict of interest’. On the basis of the findings, we recommended that ethical standards by the accounting profession should be properly aligned to suit the present business environment and sustained so as to checkmate excessive use of creative accounting. Also, IFRSs should be fully implemented by all corporate firms as well as more ethical standards that may guide management on creative accounting should be made available by regulatory framework of accounting so as to guide its use without it being detrimental to stakeholders.

  11. H-SLAM: Rao-Blackwellized Particle Filter SLAM Using Hilbert Maps

    Directory of Open Access Journals (Sweden)

    Guillem Vallicrosa

    2018-05-01

    Full Text Available Occupancy Grid maps provide a probabilistic representation of space which is important for a variety of robotic applications like path planning and autonomous manipulation. In this paper, a SLAM (Simultaneous Localization and Mapping framework capable of obtaining this representation online is presented. The H-SLAM (Hilbert Maps SLAM is based on Hilbert Map representation and uses a Particle Filter to represent the robot state. Hilbert Maps offer a continuous probabilistic representation with a small memory footprint. We present a series of experimental results carried both in simulation and with real AUVs (Autonomous Underwater Vehicles. These results demonstrate that our approach is able to represent the environment more consistently while capable of running online.

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

    OpenAIRE

    Brigitte EIERLE; Wolfgang SCHULTZE

    2013-01-01

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

  13. 78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

    Science.gov (United States)

    2013-07-16

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public Hearing AGENCY: Federal Accounting Standards Advisory Board... Financial Accounting Standard 45, Deferral of the Transition to Basic Information for Long-Term Projections...

  14. 48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

    Science.gov (United States)

    2010-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...

  15. A Study of the Impact of the Lack of a Cost Accounting Standards Board.

    Science.gov (United States)

    1987-06-01

    California 00 ,: SE P 9 7 THESIS SE& A STUDY OF THE IMPACT OF THE LACK OF A COST ACCOUNTING STANDARDS BOARD by James F. Sumner, III June 1987 Thesis...O’ATON COSA1. CODES 16 SuB,*CT j’J.45 Comr~nue n- p.ono ol neeeterV ani denltiy by flO(k f1LrmbCr) E,) ROUP StA IRucost accounting , cost accounting ...thesis has two purposes. First, it attempts to determine whether the absence of the Cost Accounting Standards Board (CASB) has given rise to any areas

  16. Using Symmetrical Regions of Interest to Improve Visual SLAM

    NARCIS (Netherlands)

    Kootstra, Geert; Schomaker, Lambertus

    2009-01-01

    Simultaneous Localization and Mapping (SLAM) based on visual information is a challenging problem. One of the main problems with visual SLAM is to find good quality landmarks, that can be detected despite noise and small changes in viewpoint. Many approaches use SIFT interest points as visual

  17. AEKF-SLAM: A New Algorithm for Robotic Underwater Navigation

    Directory of Open Access Journals (Sweden)

    Xin Yuan

    2017-05-01

    Full Text Available In this work, we focus on key topics related to underwater Simultaneous Localization and Mapping (SLAM applications. Moreover, a detailed review of major studies in the literature and our proposed solutions for addressing the problem are presented. The main goal of this paper is the enhancement of the accuracy and robustness of the SLAM-based navigation problem for underwater robotics with low computational costs. Therefore, we present a new method called AEKF-SLAM that employs an Augmented Extended Kalman Filter (AEKF-based SLAM algorithm. The AEKF-based SLAM approach stores the robot poses and map landmarks in a single state vector, while estimating the state parameters via a recursive and iterative estimation-update process. Hereby, the prediction and update state (which exist as well in the conventional EKF are complemented by a newly proposed augmentation stage. Applied to underwater robot navigation, the AEKF-SLAM has been compared with the classic and popular FastSLAM 2.0 algorithm. Concerning the dense loop mapping and line mapping experiments, it shows much better performances in map management with respect to landmark addition and removal, which avoid the long-term accumulation of errors and clutters in the created map. Additionally, the underwater robot achieves more precise and efficient self-localization and a mapping of the surrounding landmarks with much lower processing times. Altogether, the presented AEKF-SLAM method achieves reliably map revisiting, and consistent map upgrading on loop closure.

  18. Environment exploration and SLAM experiment research based on ROS

    Science.gov (United States)

    Li, Zhize; Zheng, Wei

    2017-11-01

    Robots need to get the information of surrounding environment by means of map learning. SLAM or navigation based on mobile robots is developing rapidly. ROS (Robot Operating System) is widely used in the field of robots because of the convenient code reuse and open source. Numerous excellent algorithms of SLAM or navigation are ported to ROS package. hector_slam is one of them that can set up occupancy grid maps on-line fast with low computation resources requiring. Its characters above make the embedded handheld mapping system possible. Similarly, hector_navigation also does well in the navigation field. It can finish path planning and environment exploration by itself using only an environmental sensor. Combining hector_navigation with hector_slam can realize low cost environment exploration, path planning and slam at the same time

  19. An Efficient Ceiling-view SLAM Using Relational Constraints Between Landmarks

    Directory of Open Access Journals (Sweden)

    Hyukdoo Choi

    2014-01-01

    Full Text Available In this paper, we present a new indoor 'simultaneous localization and mapping‘ (SLAM technique based on an upward-looking ceiling camera. Adapted from our previous work [17], the proposed method employs sparsely-distributed line and point landmarks in an indoor environment to aid with data association and reduce extended Kalman filter computation as compared with earlier techniques. Further, the proposed method exploits geometric relationships between the two types of landmarks to provide added information about the environment. This geometric information is measured with an upward-looking ceiling camera and is used as a constraint in Kalman filtering. The performance of the proposed ceiling-view (CV SLAM is demonstrated through simulations and experiments. The proposed method performs localization and mapping more accurately than those methods that use the two types of landmarks without taking into account their relative geometries.

  20. Adopting US-GAAP Or IASB Accounting Standards By The Arab Countries

    OpenAIRE

    Taisier A. Zoubi; Osamah Al-Khazali

    2011-01-01

    This paper examines whether Arab countries have adopted the standards issued by the International Accounting Standards Board (lASB) or the US-GAAP. The results of this study show that companies in the Arab world use different accounting rules and regulations for measurement, recognition, and disclosures of financial position and results of operation. Consequently, comparability of the financial results of different companies in different countries in the Arab world is impaired. We recommend a...

  1. Selecting International Standards for Accrual-Based Accounting in the Public Sector

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam

    2011-01-01

    The article discusses the definition of a government business enterprise (GBE), as provided in the International Public Sector Accounting Standards (IPSAS), as a determinant for applying IPSAS or the International Financial Reporting Standards (IFRS) for a public sector entity. The work...... of the IPSASB is focused on the accounting and financial reporting needs of national, regional and local governments, and related governmental agencies, while the IFRS serves the private sector....

  2. The Recognition Principles In Financial Assets Within The Scope Of Accounting Standards

    OpenAIRE

    Fındık, Hakkı

    2016-01-01

    The development of financial markets created variety in financial instruments. The international accounting / financial reports standards which aim at providing international integration in accounting applications and financial reporting have a complex content in the standards concerning financial instruments. With the TFRS 9 project which was planned to put into practice as far 2015 but postponed to 2018, it is intended to eliminate this complexity. The purpose of this study is to handle the...

  3. Further Thoughts on Mega-Accounting and the Need for Standards

    Directory of Open Access Journals (Sweden)

    M. R. Mathews

    2008-12-01

    accounting should be based. The paper concludes by reiterating that the way forward for social and environmental accounting and reporting is for a conceptual framework to be agreed and standards developed via a normative-pragmatic process that will provide the basis for comprehensive, audited, corporate reports encompassing the social, environmental and economic dimension.  Furthermore, additional work is needed on the areas of macro-social accounting and externalities in order to develop a comprehensive framework.

  4. The unstable core of global finance: contingent valuation and governance of international accounting standards

    NARCIS (Netherlands)

    Mügge, D.; Stellinga, B.

    2015-01-01

    Accounting standards are the foundations of the financial regulatory edifice, and global financial governance is no more stable than the asset valuations that feed it. Yet for two decades and up to this day, no international accounting rule for financial instruments - the bulk of banks' balance

  5. Cape Verde Report on the Observance of Standards and Codes : Accounting and Auditing

    OpenAIRE

    World Bank

    2012-01-01

    This Report on the Observance of Standards and Codes (ROSC) provides an assessment of the strengths and weaknesses of the existing financial reporting infrastructure that underpins financial accounting and auditing practices in Cape Verde. The assessment focuses on six pillars of financial reporting infrastructure: statutory framework, professional education and training, accountancy profe...

  6. 75 FR 82417 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standards...

    Science.gov (United States)

    2010-12-30

    ... Standards Board (``ASB'') of the American Institute of Certified Public Accountants); and observations from... SECURITIES AND EXCHANGE COMMISSION [Release No. 34-63606; File No. PCAOB 2010-01] Public Company.... Introduction On September 15, 2010, the Public Company Accounting Oversight Board (the ``Board'' or the ``PCAOB...

  7. The Impact of International Financial Reporting Standards on Accounting Curriculum in the United States

    Science.gov (United States)

    Yallapragada, RamMohan R.; Toma, Alfred G.; Roe, C. William

    2011-01-01

    According to the time line presently specified by the Securities and Exchange Commission (SEC), business firms in the United States (US) should switch from the existing US accounting reporting guidelines of the Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) by the year 2014. The US business…

  8. Defining Strong State Accountability Systems: How Can Better Standards Gain Greater Traction? A First Look

    Science.gov (United States)

    Reed, Eileen; Scull, Janie; Slicker, Gerilyn; Winkler, Amber M.

    2012-01-01

    Rigorous standards and aligned assessments are vital tools for boosting education outcomes but they have little traction without strong accountability systems that attach consequences to performance. In this pilot study, Eileen Reed, Janie Scull, Gerilyn Slicker, and Amber Winkler lay out the essential features of such accountability systems,…

  9. Explaining  the choice of accounting standards in municipal corporations

    OpenAIRE

    Collin, Sven-Olof; Tagesson, Torbjörn; Andersson, Anette; Cato, Josefine; Hansson, Karin

    2004-01-01

    Positive  accounting  theory  (PAT)  tries  to  explain  corporations’  choices  of accounting standards. Empirical research in this field has been focused on the choices  made by large, listed corporations. We challenge this grounding through extending the empirical domain by testing PAT on Swedish municipal corporations. In  order to be able to explain the choice of accounting standards in municipal corporations, PAT has to be complemented by institutional factors that can consider the   fo...

  10. 75 FR 3509 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No...

    Science.gov (United States)

    2010-01-21

    ... Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No. 7, Engagement Quality... (the ``Commission'') a notice (the ``Notice'') of proposed rules (File No. PCAOB-2009-02) on Auditing... identify any significant engagement deficiencies before it issues its audit report. Auditing Standard No. 7...

  11. Croatia - Report on the Observance of Standards and Codes : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This report provides an updated assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Croatia. It uses 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). Croatia has made co...

  12. Accounting standards for small and medium-sized entities. Evidence from Spain

    OpenAIRE

    Milanés Montero Patricia; Albarrán Lozano Irene; Texeira Quirós Joaquín; Esteban Pérez Calderón

    2011-01-01

    By approving Regulation 1606/2002, the European Commission entrusts the local European Union regulators with the difficult decision as to whether making the International Accounting Standards (IAS/IFRS) extensive for their Small and Medium sized Entities or not. International Financial Reporting Standard for Small and Medium-sizzed Entities (hereinafter IFRS for SMEs) was published in 2009, and the European Commission had also decided to seek the opinion of EU stakeholders on this Standard. W...

  13. FastSLAM Using Compressed Occupancy Grids

    Directory of Open Access Journals (Sweden)

    Christopher Cain

    2016-01-01

    Full Text Available Robotic vehicles working in unknown environments require the ability to determine their location while learning about obstacles located around them. In this paper a method of solving the SLAM problem that makes use of compressed occupancy grids is presented. The presented approach is an extension of the FastSLAM algorithm which stores a compressed form of the occupancy grid to reduce the amount of memory required to store the set of occupancy grids maintained by the particle filter. The performance of the algorithm is presented using experimental results obtained using a small inexpensive ground vehicle equipped with LiDAR, compass, and downward facing camera that provides the vehicle with visual odometry measurements. The presented results demonstrate that although with our approach the occupancy grid maintained by each particle uses only 40% of the data needed to store the uncompressed occupancy grid, we can still achieve almost identical results to the approach where each particle filter stores the full occupancy grid.

  14. Slamming: Recent Progress in the Evaluation of Impact Pressures

    Science.gov (United States)

    Dias, Frédéric; Ghidaglia, Jean-Michel

    2018-01-01

    Slamming, the violent impact between a liquid and solid, has been known to be important for a long time in the ship hydrodynamics community. More recently, applications ranging from the transport of liquefied natural gas (LNG) in LNG carriers to the harvesting of wave energy with oscillating wave surge converters have led to renewed interest in the topic. The main reason for this renewed interest is that the extreme impact pressures generated during slamming can affect the integrity of the structures involved. Slamming fluid mechanics is challenging to describe, as much from an experimental viewpoint as from a numerical viewpoint, because of the large span of spatial and temporal scales involved. Even the physical mechanisms of slamming are challenging: What physical phenomena must be included in slamming models? An important issue deals with the practical modeling of slamming: Are there any simple models available? Are numerical models viable? What are the consequences for the design of structures? This article describes the loading processes involved in slamming, offers state-of-the-art results, and highlights unresolved issues worthy of further research.

  15. Accounting for the NCEA : Has the Transition to Standards-based Assessment Achieved its Objectives?

    Directory of Open Access Journals (Sweden)

    Stephen Agnew

    2010-12-01

    Full Text Available This paper identifies trends in secondary school accounting participation and achievement during the firstfive years of the full implementation of the National Certificate of Educational Achievement (NCEA in NewZealand schools. NCEA marks a shift from a norm-referenced assessment regime to standards-basedassessment. Literature suggests that standards-based assessment increases the academic performance ofminority ethnic groups (such as Maori and Pacific Island students, and low socio-economic status (SESstudents. The author pays particular attention to these groups and his analysis reveals some interestingresults: in accounting, the NCEA has not met expectations for these students. From 2004 to 2008, thenumber of low SES accounting students has dropped, as has the number of accounting standards entered andthe rates of achievement. Likewise, there has been no significant improvement in the academic performanceof Maori students taking accounting standards, while Pacific Island students have experienced a significantdecrease in achievement. The author also discusses how studying high school accounting impacts on tertiarylevel study and offers some future implications of this research.

  16. Short Large-Amplitude Magnetic Structures (SLAMS) at Venus

    Science.gov (United States)

    Collinson, G. A.; Wilson, L. B.; Sibeck, D. G.; Shane, N.; Zhang, T. L.; Moore, T. E.; Coates, A. J.; Barabash, S.

    2012-01-01

    We present the first observation of magnetic fluctuations consistent with Short Large-Amplitude Magnetic Structures (SLAMS) in the foreshock of the planet Venus. Three monolithic magnetic field spikes were observed by the Venus Express on the 11th of April 2009. The structures were approx.1.5->11s in duration, had magnetic compression ratios between approx.3->6, and exhibited elliptical polarization. These characteristics are consistent with the SLAMS observed at Earth, Jupiter, and Comet Giacobini-Zinner, and thus we hypothesize that it is possible SLAMS may be found at any celestial body with a foreshock.

  17. A Neuro-Fuzzy Multi Swarm FastSLAM Framework

    OpenAIRE

    Havangi, R.; Teshnehlab, M.; Nekoui, M. A.

    2010-01-01

    FastSLAM is a framework for simultaneous localization using a Rao-Blackwellized particle filter. In FastSLAM, particle filter is used for the mobile robot pose (position and orientation) estimation, and an Extended Kalman Filter (EKF) is used for the feature location's estimation. However, FastSLAM degenerates over time. This degeneracy is due to the fact that a particle set estimating the pose of the robot loses its diversity. One of the main reasons for loosing particle diversity in FastSLA...

  18. Accounting and Co-constructing: The Development of a Standard for Electronic Health Records

    DEFF Research Database (Denmark)

    Bossen, Claus

    2011-01-01

    care services, cooperation between staff and make patient records immediately and accessible to distributed actors. Investments also have the aims of making health care services more accountable, integrated and increase quality and efficiency. This paper analyses a Danish national standard...... for electronic health records on the basis of an application prototype test build on that standard. The analysis shows that inscribed in the standard is an ambition to make staff and health care services more accountable at the cost of more work, loss of overview and fragmentation of patient cases. Significantly......, despite the standard having been conceived and developed in a process of co-construction with clinicians, clinicians did not find it adequate for their work. The analysis argues this was the result of the model of work embedded in the standard coming from a stance from without practice. Subsequently...

  19. The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands

    NARCIS (Netherlands)

    Peytcheva, M.; Majoor, G.C.M. (Barbara); Wright, A.M.

    2014-01-01

    Auditing research has investigated the effects of different accounting standards on auditors' decisions to constrain aggressive reporting by clients. Missing from this literature is evidence on how the type of accounting standard influences auditors' cognitive motivations and demand for audit

  20. The adoption of ‘International Accounting Standard (IAS 12 Income Taxes’: Convergence or divergence with local accounting standards in selected ASEAN countries?

    Directory of Open Access Journals (Sweden)

    Prem W.S. Yapa

    2015-09-01

    Full Text Available This article concerns inter-disciplinary research on questions about the socio-economic impact of the adoption and convergence of International Financial Reporting Standards (IFRS with local standards in selected countries. The article approaches the research in two stages. The first stage concerns the findings and analysis relating to the general impact of the IFRS standards on Singapore and Malaysia. Findings reveal that respondents expressed reservations about cited IFRS adoption benefits, including increases of foreign investment and equity cost reductions; and stakeholder confidence has been eroded by the complex harmonising of principles-based ‘fair value’ requirements. Debate continues on the application of IFRS regarding standards on financial instruments, real estate and agriculture. Our qualitative research methodology of survey uses institutional theory and stakeholder theory for analysis. The second stage posits further research for IAS12 Income Taxes, given accounting standards are one starting point for tax compliance, and that income taxes form part of financial statements. A test questionnaire was prepared and industry respondents were asked questions on the extent of IAS12’s challenges to practitioners in Australia.

  1. 48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... 9905.502 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...

  2. 48 CFR 9905.501 - Cost accounting standard-consistency in estimating, accumulating and reporting costs by...

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard....501 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...

  3. IMPROVING MANAGEMENT ACCOUNTING AND COST CALCULATION IN DAIRY INDUSTRY USING STANDARD COST METHOD

    Directory of Open Access Journals (Sweden)

    Bogdănoiu Cristiana-Luminiţa

    2013-04-01

    Full Text Available This paper aims to discuss issues related to the improvement of management accounting in the dairy industry by implementing standard cost method. The methods used today do not provide informational satisfaction to managers in order to conduct effectively production activities, which is why we attempted the standard cost method, it responding to the managers needs to obtain the efficiency of production, and all economic entities. The method allows an operative control of how they consume manpower and material resources by pursuing distinct, permanent and complete deviations during the activity and not at the end of the reporting period. Successful implementation of the standard method depends on the accuracy by which standards are developed and promotes consistently anticipated calculation of production costs as well as determination, tracking and controlling deviations from them, leads to increased practical value of accounting information and business improvement.

  4. Bottom Slamming on Heaving Point Absorber Wave Energy Devices

    DEFF Research Database (Denmark)

    De Backer, Griet; Vantorre, Marc; Frigaard, Peter

    2010-01-01

    shapes are considered: a hemisphere and two conical shapes with deadrise angles of 30 and 45, with a waterline diameter of 5 m. The simulations indicate that the risk of rising out of the water is largely dependent on the buoy draft and sea state. Although associated with power losses, emergence......Oscillating point absorber buoys may rise out of the water and be subjected to bottom slamming upon re-entering the water. Numerical simulations are performed to estimate the power absorption, the impact velocities and the corresponding slamming forces for various slamming constraints. Three buoy...... occurrence probabilities can be significantly reduced by adapting the control parameters. The magnitude of the slamming load is severely influenced by the buoy shape. The ratio between the peak impact load on the hemisphere and that on the 45 cone is approximately 2, whereas the power absorption is only 4...

  5. Signaling lymphocytic activation molecules Slam and cancers: friends or foes?

    Science.gov (United States)

    Fouquet, Gregory; Marcq, Ingrid; Debuysscher, Véronique; Bayry, Jagadeesh; Rabbind Singh, Amrathlal; Bengrine, Abderrahmane; Nguyen-Khac, Eric; Naassila, Mickael; Bouhlal, Hicham

    2018-03-23

    Signaling Lymphocytic Activation Molecules (SLAM) family receptors are initially described in immune cells. These receptors recruit both activating and inhibitory SH2 domain containing proteins through their Immunoreceptor Tyrosine based Switch Motifs (ITSMs). Accumulating evidence suggest that the members of this family are intimately involved in different physiological and pathophysiological events such as regulation of immune responses and entry pathways of certain viruses. Recently, other functions of SLAM, principally in the pathophysiology of neoplastic transformations have also been deciphered. These new findings may prompt SLAM to be considered as new tumor markers, diagnostic tools or potential therapeutic targets for controlling the tumor progression. In this review, we summarize the major observations describing the implications and features of SLAM in oncology and discuss the therapeutic potential attributed to these molecules.

  6. Creating spatial awareness in unmanned ground robots using SLAM

    Indian Academy of Sciences (India)

    -SLAM assumes that at each observation, the robot observes atleast two landmarks f1 and .... eight further divisions of its volume, it allows multi-resolution planning. .... The graphical model perspective for probabilistic inference is used. In the ...

  7. EKF - SLAM based navigation system for an AUV

    CSIR Research Space (South Africa)

    Matsebe, O

    2008-11-01

    Full Text Available SLAM is the process by which a robot builds a map of the environment and concurrently localise its position within the map. Solving this problem will render the robot truly autonomous...

  8. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

  9. Social responsibility standards and global environmental accountability : a developing country perspective

    OpenAIRE

    Bhanu Murthy, K.V.

    2007-01-01

    This paper argues that accountability, responsibility and governance go hand in hand. Evolving standards is a part of governance. Unless such a global perspective is adopted “Social Responsibility and the implications for Developing Countries”, which is the theme for this workshop, cannot be unraveled. The purpose of this paper is to highlight how Social Responsibility Standards and their relation to environmental sustainability cannot be addressed without relating it to Global Environmental ...

  10. The other shoe drops--FASB (Financial Accounting Standards Board) issues its proposed statement on employers' accounting for postretirement medical benefits.

    Science.gov (United States)

    Melbinger, M S

    1989-06-01

    The Financial Accounting Standards Board recently issued an exposure draft dealing with employers' accounting for postretirement medical or life insurance benefits. Mr. Melbinger explains the implications of these proposed changes in accounting procedures and discusses the status of case law dealing with employers' rights to modify or terminate retiree medical coverage.

  11. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Science.gov (United States)

    2010-04-01

    ... gaming system accounting functions? 547.9 Section 547.9 Indians NATIONAL INDIAN GAMING COMMISSION... accounting functions? This section provides standards for accounting functions used in Class II gaming systems. (a) Required accounting data.The following minimum accounting data, however named, shall be...

  12. Reflections of Turkish accounting and financial reporting standards on vocational school students: A research on comparing perceptions of intermediate and mid-level accounting professional candidates

    Directory of Open Access Journals (Sweden)

    Seldüz Hakan

    2016-01-01

    Full Text Available This research aims to compare the perceptions of intermediate and mid-level accounting professional candidates on accounting and financial reporting standards. A significant part of accounting process is carried out by vocational school graduate intermediate and mid-level accounting professionals. However, it can be claimed that adequate education about accounting and financial reporting standards isn’t given in vocational schools although these standards structure the whole accounting process. A survey is conducted over students of the related vocational school in Aksaray University. The results indicate no significant difference on students’ perceptions in terms of their school year, high school type, job or internship experience and intention to perform the profession after graduation. These results can be traced to inadequacy of present curriculums and internship programs which can’t create a difference. Based on the results, the content of internship applications is rearranged and an optional subject named as “Accounting and Reporting Standards” is established.

  13. Two Measures for Enhancing Data Association Performance in SLAM

    Directory of Open Access Journals (Sweden)

    Wu Zhou

    2014-01-01

    Full Text Available Data association is one of the key problems in the SLAM community. Several data association failures may cause the SLAM results to be divergent. Data association performance in SLAM is affected by both data association methods and sensor information. Two measures of handling sensor information are introduced herein to enhance data association performance in SLAM. For the first measure, truncating strategy of limited features, instead of all matched features, is used for observation update. These features are selected according to an information variable. This truncating strategy is used to lower the effect of false matched features. For the other measure, a special rejecting mechanism is designed to reject suspected observations. When the predicted robot pose is obviously different from the updated robot pose, all observed sensor information at this moment is discarded. The rejecting mechanism aims at eliminating accidental sensor information. Experimental results indicate that the introduced measures perform well in improving the stability of data association in SLAM. These measures are of extraordinary value for real SLAM applications.

  14. A Highest Order Hypothesis Compatibility Test for Monocular SLAM

    Directory of Open Access Journals (Sweden)

    Edmundo Guerra

    2013-08-01

    Full Text Available Simultaneous Location and Mapping (SLAM is a key problem to solve in order to build truly autonomous mobile robots. SLAM with a unique camera, or monocular SLAM, is probably one of the most complex SLAM variants, based entirely on a bearing-only sensor working over six DOF. The monocular SLAM method developed in this work is based on the Delayed Inverse-Depth (DI-D Feature Initialization, with the contribution of a new data association batch validation technique, the Highest Order Hypothesis Compatibility Test, HOHCT. The Delayed Inverse-Depth technique is used to initialize new features in the system and defines a single hypothesis for the initial depth of features with the use of a stochastic technique of triangulation. The introduced HOHCT method is based on the evaluation of statistically compatible hypotheses and a search algorithm designed to exploit the strengths of the Delayed Inverse-Depth technique to achieve good performance results. This work presents the HOHCT with a detailed formulation of the monocular DI-D SLAM problem. The performance of the proposed HOHCT is validated with experimental results, in both indoor and outdoor environments, while its costs are compared with other popular approaches.

  15. The Social Organization of School Counseling in the Era of Standards-Based Accountability

    Science.gov (United States)

    Dorsey, Alexander C.

    2011-01-01

    The reform policies of standards-based accountability, as outlined in NCLB, impede the functioning of school counseling programs and the delivery of services to students. Although recent studies have focused on the transformation of the school counseling profession, a gap exists in the literature with regard to how the experiences of school…

  16. An Analysis of Proposed Changes to Incentivize Facilities Capital Investment through Cost Accounting Standard 409.

    Science.gov (United States)

    1982-09-01

    Standard 409, The." n.p.:n.d. Typescript report supplied to the authors by Mr. Von Lunenschloss, Hughes Aircraft Company, June 1982. 8. Clark, Charles...Profit Policy." n.p.:n.d. Typescript report supplied to the authors by Mr. C. G. Adams, General Accounting Office, March 1982. N25. Keith, Donald R

  17. INTERNATIONAL ACCOUNTING STANDARDS AND THEIR INFLUENCE ON THE MANAGEMENT OF A COMPANY.

    Directory of Open Access Journals (Sweden)

    ANA - MARIA MĂLĂESCU

    2015-03-01

    Full Text Available The accounting standardization process is in progress at international and regional level, more and more countries have reached the same conclusion of enforcing high quality accounting standards like IAS / IFRS. There are various reasons for Romania adopting the international accounting referential most of them subordinated to its central aim, respectively EU accession. In our country the accounting system is subordinated to the taxation system, financing still comes prevalent from banks and very few Romanian companies are listed on foreign capital markets. Romania is an ex-communist emergent country in wich changes in the economic and political environment merely started only after the end of the communist regime in the early 1990s. Many European companies already observed that by enforcing IFRS standards they have access to international capital markets, they could reduce expenses and unroll international transactions easier. It is improbable that a financial reporting, which is not easy understood by all its users, would offer new business opportunities or additional capital.Therefore, a significant number of companies, either voluntarily enforce IFRS standards, or they are pledged by the government to do this.

  18. A Discussion of Change Theory, System Theory, and State Designed Standards and Accountability Initiatives.

    Science.gov (United States)

    McNeal, Larry; Christy, W. Keith

    This brief paper is a presentation that preceeded another case of considering the ongoing dialogue on the advantages and disadvantages of centralized and decentralized school-improvement processes. It attempts to raise a number of questions about the relationship between state-designed standards and accountability initiatives and change and…

  19. THE PARTICIPATION OF INTERNATIONAL ENTITIES ON THE PUBLIC CONSULTATION PROCESS OF PUBLIC INTERNATIONAL ACCOUNTING STANDARD ABOUT INTANGIBLE ASSETS

    OpenAIRE

    Salaroli, Abner Ribeiro; de Almeida, José Elias Feres; Gama, Janyluce Rezende

    2015-01-01

    The public accounting follows the same direction of financial accounting on the search for convergence to international standards, where IFAC is the body responsible for issuing international standards of public accounting. In this context, this study aims to analyze the process of development of the international public accounting standard about public intangible assets. The analysis was performed based on the suggestions available in comment letters sent to the consultation process. As a th...

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

    Science.gov (United States)

    Liou, Cheng-Hwai

    2013-02-01

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

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

    Science.gov (United States)

    Ermakova, Natalya A.; Gudshatullaeva, Elena M.

    2016-01-01

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

  2. Defense Contract Audit Agency Audits of Contractor Compliance with Cost Accounting Standards

    Science.gov (United States)

    1999-01-11

    Appendix B. Continued Need for Cost Accounting Standards Asset Valuations. GAAP requires that assets be revalued after mergers and acquisitions. If the...purchase method is used to revalue assets , depreciation and amortization costs may increase drastically to be passed on as increased costs on...contractor fully for the assets through normal depreciation . Contractor Pension Plans. Government-funded pension assets must be properly allocated

  3. Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus

    OpenAIRE

    Alexander, David; Alon, Anna

    2017-01-01

    Submitted version of an article published in the journal Accounting in Europe. There is an ongoing debate about the applicability and efficacy of International Financial Reporting Standards (IFRS) adoption in countries with diverse institutional infrastructures. We examine financial reporting in Belarus and factors that are shaping its development. In Belarus, IFRS has been adopted through layering where it is an additional requirement to the existing reporting specified by the national ac...

  4. Governmental entities accounting: domestic standards and foreign experience of preparation and presentation

    Directory of Open Access Journals (Sweden)

    Ambarchian V.S.

    2015-12-01

    Full Text Available The purpose of research refers to comparison of Ukrainian and the USA standards of preparation and presentation of governmental entities financial reports with the aim of implementation of foreign experience regarding financial data disclosure of a governmental entity activity in domestic reporting system of budgetary resources disposers. In order to achieve the aim the author applied the following general methods of cognition: induction, deduction, analogy, comparison, and historical one. Special economic methods include grouping, tabular, graphical, information and logical analysis. The research resulted in detailed analysis of the standards of the USA governmental entities financial reports presentation and comparison of their statements with domestic governmental accounting standards. As a result of performed research, the key differences in the Ukrainian and the USA rules of presentation of governmental entities financial reports are considered. The author determined the dependence of structure and a public level of the financial reports on the character of the state political and economic systems.

  5. Rotational and frictional dynamics of the slamming of a door

    Science.gov (United States)

    Klein, Pascal; Müller, Andreas; Gröber, Sebastian; Molz, Alexander; Kuhn, Jochen

    2017-01-01

    A theoretical and experimental investigation of the rotational dynamics, including friction, of a slamming door is presented. Based on existing work regarding different damping models for rotational and oscillatory motions, we examine different forms for the (angular) velocity dependence (ωn, n = 0, 1, 2) of the frictional force. An analytic solution is given when all three friction terms are present and several solutions for specific cases known from the literature are reproduced. The motion of a door is investigated experimentally using a smartphone, and the data are compared with the theoretical results. A laboratory experiment under more controlled conditions is conducted to gain a deeper understanding of the movement of a slammed door. Our findings provide quantitative evidence that damping models involving quadratic air drag are most appropriate for the slamming of a door. Examining this everyday example of a physical phenomenon increases student motivation, because they can relate it to their own personal experience.

  6. Multirobot FastSLAM Algorithm Based on Landmark Consistency Correction

    Directory of Open Access Journals (Sweden)

    Shi-Ming Chen

    2014-01-01

    Full Text Available Considering the influence of uncertain map information on multirobot SLAM problem, a multirobot FastSLAM algorithm based on landmark consistency correction is proposed. Firstly, electromagnetism-like mechanism is introduced to the resampling procedure in single-robot FastSLAM, where we assume that each sampling particle is looked at as a charged electron and attraction-repulsion mechanism in electromagnetism field is used to simulate interactive force between the particles to improve the distribution of particles. Secondly, when multiple robots observe the same landmarks, every robot is regarded as one node and Kalman-Consensus Filter is proposed to update landmark information, which further improves the accuracy of localization and mapping. Finally, the simulation results show that the algorithm is suitable and effective.

  7. Geometric projection filter: an efficient solution to the SLAM problem

    Science.gov (United States)

    Newman, Paul M.; Durrant-Whyte, Hugh F.

    2001-10-01

    This paper is concerned with the simultaneous localization and map building (SLAM) problem. The SLAM problem asks if it is possible for an autonomous vehicle to start in an unknown location in an unknown environment and then to incrementally build a map of this environment while simultaneously using this map to compute absolute vehicle location. Conventional approaches to this problem are plagued with a prohibitively large increase in computation with the size of the environment. This paper offers a new solution to the SLAM problem that is both consistent and computationally feasible. The proposed algorithm builds a map expressing the relationships between landmarks which is then transformed into landmark locations. Experimental results are presented employing the new algorithm on a subsea vehicle using a scanning sonar sensor.

  8. SLAM: a sodium-limestone concrete ablation model

    International Nuclear Information System (INIS)

    Suo-Anttila, A.J.

    1983-12-01

    SLAM is a three-region model, containing a pool (sodium and reaction debris) region, a dry (boundary layer and dehydrated concrete) region, and a wet (hydrated concrete) region. The model includes a solution to the mass, momentum, and energy equations in each region. A chemical kinetics model is included to provide heat sources due to chemical reactions between the sodium and the concrete. Both isolated model as well as integrated whole code evaluations have been made with good results. The chemical kinetics and water migration models were evaluated separately, with good results. Several small and large-scale sodium limestone concrete experiments were simulated with reasonable agreement between SLAM and the experimental results. The SLAM code was applied to investigate the effects of mixing, pool temperature, pool depth and fluidization. All these phenomena were found to be of significance in the predicted response of the sodium concrete interaction. Pool fluidization is predicted to be the most important variable in large scale interactions

  9. ACCOUNTING STANDARD SETTING IN THE INTERNATIONAL ARENA: UPDATE ON THE CONVERGENCE PROJECT

    Directory of Open Access Journals (Sweden)

    Bonaci Carmen Giorgiana

    2012-07-01

    Full Text Available Our paper contributes to the literature on international accounting by focusing on the standard setting process. As documented by research literature, accounting regulation can enhance corporate governance (Melis and Carta, 2010, corporate reporting being expected to reduce information asymmetry. Based on accounting research and trade literature we first synthesize recent evolutions in the international accounting arena. We therefore position our study within current realities significantly marked by uncertainty in relation to the world wide globalization process. The objective of our paper is to perform an analysis that would help assess further developments of the convergence project. This is done by looking at the current status of the projects being developed under the IASB –FASB collaboration, as well as by developing a comparison between IFRS and US GAAP. The employed research methodology relies on analyzing data provided through the IASB and the FASB’s websites, as well as other official documents being issued by the two Boards. The assessment of the projects was done by reviewing exposure documents and monitoring the Boards’ deliberations, while the developed comparison requires accounting regulations content analysis. Concluding upon the Boards’ ongoing projects, we might identify areas in which convergence seems to be quite close (such as revenue recognition and leasing, but also areas in which convergence becomes even more challenging (such as financial instruments or the particular case of offsetting. Similar to other studies being developed within accounting research and trade literature (SEC 2011: 8 we may conclude that, generally, US GAAP present more detailed, specific requirements than IFRS.

  10. Standardized facility record and report model system (FARMS) for material accounting and control

    International Nuclear Information System (INIS)

    Nishimura, Hideo; Ihara, Hitoshi; Hisamatsu, Yoshinori.

    1990-07-01

    A facility in which nuclear materials are handled maintains a facility system of accounting for and control of nuclear material. Such a system contains, as one of key elements, a record and report system. This record and report information system is a rather complex one because it needs to conform to various requirements from the national or international safeguards authorities and from the plant operator who has to achieve a safe and economical operation of the plant. Therefore it is mandatory to computerize such information system. The authors have reviewed these requirements and standardized the book-keeping and reporting procedures in line with their computerization. On the basis of this result the authors have developed a computer system, FARMS, named as an acronym of standardized facility record and report model system, mainly reflecting the requirements from the national and international safeguards authorities. The development of FARMS has also been carried out as a JASPAS - Japan Support Programme for Agency Safeguards - project since 1985 and the FARMS code was demonstrated as an accountancy tool in the regional SSAC training courses held in Japan in 1985 and 1987. This report describes the standardization of a record and report system at the facility level, its computerization as a model system and the demonstration of the developed system, FARMS. (author)

  11. Impact of Changes in Accounting Standards in Debt Ratios of Firms: Evidence in Brazil

    Directory of Open Access Journals (Sweden)

    André Aroldo Freitas de Moura

    2016-01-01

    Full Text Available ABSTRACT This research investigates the impact of changes in debt ratios of Brazilian firms due to the IFRS adoption. We make a comparison between the forecast of the time-series of debt ratios accounted until 2007 for the span from 2008 to the first quarter of 2015 with those effectively accounted from 2008 to the first quarter of 2015 derived from the new accounting standard. The research utilizes SARIMAX model and Chow’s (1960 structural break forecast test, controlling for changes originating from the macroeconomic environment as well. We find evidence of significant changes in the debt ratio towards both higher and lower debt with predominance of greater ratios. This result is consistent with past literature in Europe, Australia and New Zealand. Nevertheless, we do not find evidence of a structural break in the Financial Dependency ratio. Moreover, there is no evidence of any distinct effects across different industries. The research provides new evidence confirming the informational effects of IFRS by utilizing a robust time-series model with macroeconomic controls in an innovative approach towards the accounting environment.

  12. AICPA standard aids in detecting risk factors for fraud. American Institute of Certified Public Accountants.

    Science.gov (United States)

    Reinstein, A; Dery, R J

    1999-10-01

    The American Institute of Certified Public Accountants' Statement on Auditing Standards (SAS) No. 82, Consideration of Fraud in a Financial Statement Audit, requires independent auditors to obtain reasonable assurance that financial statements are free of material mis-statements caused by error or fraud. SAS No. 82 provides guidance for independent auditors to use to help detect and document risk factors related to potential fraud. But while SAS No. 82 suggests how auditors should assess the potential for fraud, it does not expand their detection responsibility. Accordingly, financial managers should discuss thoroughly with auditors the scope and focus of an audit as a means to further their compliance efforts.

  13. Uncertainty Expressions in Accounting Standards: is there any effect of time in the differences of perception?

    Directory of Open Access Journals (Sweden)

    Rodrigo Fernandes Malaquias

    2017-04-01

    Full Text Available This paper examines whether differences in the perception of uncertainty expressions persist over time. The empirical analysis of this question involved two approaches: quantitative (with tests to compare means, medians, regression analysis with ordinary least squares and quantile regression, and qualitative, with interviews. Principal findings are that the differences in the perceptions of participants with respect to uncertainty expressions were not statistically significant, which differs from the findings reported in previous studies. This may be indicative of a tendency toward elimination of potential differences in the interpretation of accounting standards over time.

  14. Deciding Who Decides Questions at the Intersection of School Finance Reform Litigation and Standards-Based Accountability Policies

    Science.gov (United States)

    Superfine, Benjamin Michael

    2009-01-01

    Courts hearing school finance reform cases have recently begun to consider several issues related to standards-based accountability policies. This convergence of school finance reform litigation and standards-based accountability policies represents a chance for the courts to reallocate decision-making authority for each type of reform across the…

  15. The Accounting Standardization System in Portugal and Its First-Time Adoption Effects in the Olive and Cork Tree Cultures

    Directory of Open Access Journals (Sweden)

    Jonas da Silva Oliveira

    2015-06-01

    Full Text Available This study examines the quantitative impact of the first-time adoption of the Portuguese Accounting Standardization System on individual annual reports of Portuguese unlisted companies in the cork and olive tree culture sector. Findings indicate that the items which showed significant changes in the transition from the previous accounting frame of reference to the Portuguese Accounting Standardization System are mainly those regarding to biological assets, inventories, liabilities, current ratio, and return on assets. The adoption of the Portuguese Accounting Standardization System has led generally to less conservative accounting practices, indicating that characteristics of code-law countries such as cultural aspects and country enforcement regimes did not influence the adoption of IAS/IFRS-based accounting standards by Portuguese unlisted companies in the cork and olive tree culture sectors.

  16. Analysis of Different Feature Selection Criteria Based on a Covariance Convergence Perspective for a SLAM Algorithm

    Science.gov (United States)

    Auat Cheein, Fernando A.; Carelli, Ricardo

    2011-01-01

    This paper introduces several non-arbitrary feature selection techniques for a Simultaneous Localization and Mapping (SLAM) algorithm. The feature selection criteria are based on the determination of the most significant features from a SLAM convergence perspective. The SLAM algorithm implemented in this work is a sequential EKF (Extended Kalman filter) SLAM. The feature selection criteria are applied on the correction stage of the SLAM algorithm, restricting it to correct the SLAM algorithm with the most significant features. This restriction also causes a decrement in the processing time of the SLAM. Several experiments with a mobile robot are shown in this work. The experiments concern the map reconstruction and a comparison between the different proposed techniques performance. The experiments were carried out at an outdoor environment composed by trees, although the results shown herein are not restricted to a special type of features. PMID:22346568

  17. ACCOUNTING ISSUES CONCERNING THE APPLICATION OF INTERNATIONAL STANDARDS IN WINE PRODUCTION INDUSTRY

    Directory of Open Access Journals (Sweden)

    Riana Iren Radu

    2015-05-01

    Full Text Available Agriculture is an important part of the global economy. Given the gap in the literature, the problems of legislation (in particular the lack of them, the controversies related to IAS 41 standard, we considered necessary to analyze problems and the way in which it it highlighted in the economy the production process of wines with different periods of aging. In Romania, agriculture is a sector with great potential, traditionally occupying an important role in the national economic structure. Thus, by adopting the accounting regulations imposed by Order no. 1802-29 December 2014 the national legislation was aligned with the European level, this framework being closer to regulations imposed by IAS 41. However, if we take into account large areas of forest cultures, vineyards or cultures purchased using foreign investment funds and the many foreign investments in livestock farms, it is expected that in the near future it will also be necessary to consider the application of this standard in Romania.In conclusion, this study is intended as a promoter of change that must occur in accordance with the current situation, supporting the idea of harmonizing the rules in effect worldwide.

  18. Business combinations under common control in International Financial Reporting Standards – is authoritative accounting guidance needed?

    Directory of Open Access Journals (Sweden)

    Magdalena Janowicz

    2017-09-01

    Full Text Available Business combinations under common control in International Financial Reporting Standards – is authoritative accounting guidance needed? The purpose of the article is to answer the question if a separate standard (IFRS is needed for business combinations under common control (BCUCC, which are not governed by any IFRS as the moment. In such cases, the approach resulting from IAS 8 should apply to them, which allows the use of national regulations to account for BCUCC. The authoress shortly described the theoretical issues related to the subject and presented the results of empirical research that verified the practical aspects of the problem. The research methodology involves a literature and legal act analysis, content analysis of financial statements, as well as deductive and inductive reasoning. On the basis of the gathered data the authoress concluded that even the existence of necessary regulations in national GAAPs does not guarantee that all the requirements related to the qualitative characteristics of the reported information are met and, as such, the main objectives for which IFRS were developed may not be met. As such, the authoritative guidance proves necessary. Very little research on the subject was published, thus, this paper may provide some additional guidance as to what issues related to BCUCC should receive particular attention.

  19. RECOGNITION AND VALUATION OF BIOLOGICAL ASSETS IN TOURISM AREA. INTERNATIONAL ACCOUNTING STANDARDS

    Directory of Open Access Journals (Sweden)

    Corina IOANĂŞ

    2009-06-01

    Full Text Available Consistent with the Financial Reporting Standards Board's international convergence and harmonization policy it is proposed that a new accounting regime will prescribe the financial reporting practice and minimum disclosure requirements for agricultural activities, including the fair value of biological assets. In any financial report, the inclusion of biological assets may confuse the reality of the income profit and the wealth profit. There are many reasons it may provide misleading figures, the most obvious would be because the entity may have reported the value of heritage properties that do not actually generate any income but rather they are properties, which actually generate expenses for the entity, for example in maintenance costs. For any regime that requires entities to account and report on biological assets there should be a clear classification system that takes into account the different types of ownership structures in a society. Therefore in Romania, it is important that any financial reporting regime on biological assets should provide for the difference between business assets and cultural assets.

  20. CLAIM (CLinical Accounting InforMation)--an XML-based data exchange standard for connecting electronic medical record systems to patient accounting systems.

    Science.gov (United States)

    Guo, Jinqiu; Takada, Akira; Tanaka, Koji; Sato, Junzo; Suzuki, Muneou; Takahashi, Kiwamu; Daimon, Hiroyuki; Suzuki, Toshiaki; Nakashima, Yusei; Araki, Kenji; Yoshihara, Hiroyuki

    2005-08-01

    With the evolving and diverse electronic medical record (EMR) systems, there appears to be an ever greater need to link EMR systems and patient accounting systems with a standardized data exchange format. To this end, the CLinical Accounting InforMation (CLAIM) data exchange standard was developed. CLAIM is subordinate to the Medical Markup Language (MML) standard, which allows the exchange of medical data among different medical institutions. CLAIM uses eXtensible Markup Language (XML) as a meta-language. The current version, 2.1, inherited the basic structure of MML 2.x and contains two modules including information related to registration, appointment, procedure and charging. CLAIM 2.1 was implemented successfully in Japan in 2001. Consequently, it was confirmed that CLAIM could be used as an effective data exchange format between EMR systems and patient accounting systems.

  1. Application of kinect sensors for SLAM and DATMO

    CSIR Research Space (South Africa)

    Pancham, A

    2011-10-01

    Full Text Available This work involves the development of algorithms for the implementation of multiple Kinect sensors for SLAM and DATMO. The algorithms will allow the mobile robot to navigate in a dynamic environment and simutaneously create a map of the environment...

  2. SLAM POETRY: A SIMPLE WAY TO GET CLOSER WITH LITERATURE

    Directory of Open Access Journals (Sweden)

    Murti Ayu Wijayanti

    2017-04-01

    Full Text Available Teaching literature in teacher training faculty in which the students are prepared for being English teachers is always challenging as the students think that they have nothing to do with any kinds of literary work. It takes times to prepare them learn literature. Most students think that they have no talent in literature. Thus, it will certainly affect the teaching and learning process. While the lecturer is teaching, the students tend to listen and think of another else but literature. It therefore needs the lecturer‘s effort to deal with this challenge. One part of literary works taught which creates problem for most of students is poetry. One way to encourage students in learning poetry is slam poetry. Slam poetry is a kind of poetry competition which was firstly popularized in America in 1990s. A rumor that only beautiful and rhythmic poetry which is highly appreciated vanishes since the poet will only write what he or she understands. In slam poetry, the students themselves create their own poetry and present it in front of their classmates whereas other students will be the judges and decide who the winner of this slam poetry is. This method will encourage the students to learn poetry as well as appreciate it.

  3. Distributed SLAM Using Improved Particle Filter for Mobile Robot Localization

    Directory of Open Access Journals (Sweden)

    Fujun Pei

    2014-01-01

    Full Text Available The distributed SLAM system has a similar estimation performance and requires only one-fifth of the computation time compared with centralized particle filter. However, particle impoverishment is inevitably because of the random particles prediction and resampling applied in generic particle filter, especially in SLAM problem that involves a large number of dimensions. In this paper, particle filter use in distributed SLAM was improved in two aspects. First, we improved the important function of the local filters in particle filter. The adaptive values were used to replace a set of constants in the computational process of importance function, which improved the robustness of the particle filter. Second, an information fusion method was proposed by mixing the innovation method and the number of effective particles method, which combined the advantages of these two methods. And this paper extends the previously known convergence results for particle filter to prove that improved particle filter converges to the optimal filter in mean square as the number of particles goes to infinity. The experiment results show that the proposed algorithm improved the virtue of the DPF-SLAM system in isolate faults and enabled the system to have a better tolerance and robustness.

  4. Sampling in image space for vision based SLAM

    NARCIS (Netherlands)

    Booij, O.; Zivkovic, Z.; Kröse, B.

    2008-01-01

    Loop closing in vision based SLAM applications is a difficult task. Comparing new image data with all previous image data acquired for the map is practically impossible because of the high computational costs. This problem is part of the bigger problem to acquire local geometric constraints from

  5. A Novel Metric Online Monocular SLAM Approach for Indoor Applications

    Directory of Open Access Journals (Sweden)

    Yongfei Li

    2016-01-01

    Full Text Available Monocular SLAM has attracted more attention recently due to its flexibility and being economic. In this paper, a novel metric online direct monocular SLAM approach is proposed, which can obtain the metric reconstruction of the scene. In the proposed approach, a chessboard is utilized to provide initial depth map and scale correction information during the SLAM process. The involved chessboard provides the absolute scale of scene, and it is seen as a bridge between the camera visual coordinate and the world coordinate. The scene is reconstructed as a series of key frames with their poses and correlative semidense depth maps, using a highly accurate pose estimation achieved by direct grid point-based alignment. The estimated pose is coupled with depth map estimation calculated by filtering over a large number of pixelwise small-baseline stereo comparisons. In addition, this paper formulates the scale-drift model among key frames and the calibration chessboard is used to correct the accumulated pose error. At the end of this paper, several indoor experiments are conducted. The results suggest that the proposed approach is able to achieve higher reconstruction accuracy when compared with the traditional LSD-SLAM approach. And the approach can also run in real time on a commonly used computer.

  6. Monocular SLAM for autonomous robots with enhanced features initialization.

    Science.gov (United States)

    Guerra, Edmundo; Munguia, Rodrigo; Grau, Antoni

    2014-04-02

    This work presents a variant approach to the monocular SLAM problem focused in exploiting the advantages of a human-robot interaction (HRI) framework. Based upon the delayed inverse-depth feature initialization SLAM (DI-D SLAM), a known monocular technique, several but crucial modifications are introduced taking advantage of data from a secondary monocular sensor, assuming that this second camera is worn by a human. The human explores an unknown environment with the robot, and when their fields of view coincide, the cameras are considered a pseudo-calibrated stereo rig to produce estimations for depth through parallax. These depth estimations are used to solve a related problem with DI-D monocular SLAM, namely, the requirement of a metric scale initialization through known artificial landmarks. The same process is used to improve the performance of the technique when introducing new landmarks into the map. The convenience of the approach taken to the stereo estimation, based on SURF features matching, is discussed. Experimental validation is provided through results from real data with results showing the improvements in terms of more features correctly initialized, with reduced uncertainty, thus reducing scale and orientation drift. Additional discussion in terms of how a real-time implementation could take advantage of this approach is provided.

  7. Visual EKF-SLAM from Heterogeneous Landmarks †

    Science.gov (United States)

    Esparza-Jiménez, Jorge Othón; Devy, Michel; Gordillo, José L.

    2016-01-01

    Many applications require the localization of a moving object, e.g., a robot, using sensory data acquired from embedded devices. Simultaneous localization and mapping from vision performs both the spatial and temporal fusion of these data on a map when a camera moves in an unknown environment. Such a SLAM process executes two interleaved functions: the front-end detects and tracks features from images, while the back-end interprets features as landmark observations and estimates both the landmarks and the robot positions with respect to a selected reference frame. This paper describes a complete visual SLAM solution, combining both point and line landmarks on a single map. The proposed method has an impact on both the back-end and the front-end. The contributions comprehend the use of heterogeneous landmark-based EKF-SLAM (the management of a map composed of both point and line landmarks); from this perspective, the comparison between landmark parametrizations and the evaluation of how the heterogeneity improves the accuracy on the camera localization, the development of a front-end active-search process for linear landmarks integrated into SLAM and the experimentation methodology. PMID:27070602

  8. a Laser-Slam Algorithm for Indoor Mobile Mapping

    Science.gov (United States)

    Zhang, Wenjun; Zhang, Qiao; Sun, Kai; Guo, Sheng

    2016-06-01

    A novel Laser-SLAM algorithm is presented for real indoor environment mobile mapping. SLAM algorithm can be divided into two classes, Bayes filter-based and graph optimization-based. The former is often difficult to guarantee consistency and accuracy in largescale environment mapping because of the accumulative error during incremental mapping. Graph optimization-based SLAM method often assume predetermined landmarks, which is difficult to be got in unknown environment mapping. And there most likely has large difference between the optimize result and the real data, because the constraints are too few. This paper designed a kind of sub-map method, which could map more accurately without predetermined landmarks and avoid the already-drawn map impact on agent's location. The tree structure of sub-map can be indexed quickly and reduce the amount of memory consuming when mapping. The algorithm combined Bayes-based and graph optimization-based SLAM algorithm. It created virtual landmarks automatically by associating data of sub-maps for graph optimization. Then graph optimization guaranteed consistency and accuracy in large-scale environment mapping and improved the reasonability and reliability of the optimize results. Experimental results are presented with a laser sensor (UTM 30LX) in official buildings and shopping centres, which prove that the proposed algorithm can obtain 2D maps within 10cm precision in indoor environment range from several hundreds to 12000 square meter.

  9. The adoption of ‘International Accounting Standard (IAS) 12 Income Taxes’: Convergence or divergence with local accounting standards in selected ASEAN countries?

    OpenAIRE

    Prem W.S. Yapa; Diane Kraal; Mahesh Joshi

    2015-01-01

    This article concerns inter-disciplinary research on questions about the socio-economic impact of the adoption and convergence of International Financial Reporting Standards (IFRS) with local standards in selected countries. The article approaches the research in two stages. The first stage concerns the findings and analysis relating to the general impact of the IFRS standards on Singapore and Malaysia. Findings reveal that respondents expressed reservations about cited IFRS adoption benefits...

  10. 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.

  11. EVALUATING CONTINUOUS-TIME SLAM USING A PREDEFINED TRAJECTORY PROVIDED BY A ROBOTIC ARM

    Directory of Open Access Journals (Sweden)

    B. Koch

    2017-09-01

    Full Text Available Recently published approaches to SLAM algorithms process laser sensor measurements and output a map as a point cloud of the environment. Often the actual precision of the map remains unclear, since SLAMalgorithms apply local improvements to the resulting map. Unfortunately, it is not trivial to compare the performance of SLAMalgorithms objectively, especially without an accurate ground truth. This paper presents a novel benchmarking technique that allows to compare a precise map generated with an accurate ground truth trajectory to a map with a manipulated trajectory which was distorted by different forms of noise. The accurate ground truth is acquired by mounting a laser scanner on an industrial robotic arm. The robotic arm is moved on a predefined path while the position and orientation of the end-effector tool are monitored. During this process the 2D profile measurements of the laser scanner are recorded in six degrees of freedom and afterwards used to generate a precise point cloud of the test environment. For benchmarking, an offline continuous-time SLAM algorithm is subsequently applied to remove the inserted distortions. Finally, it is shown that the manipulated point cloud is reversible to its previous state and is slightly improved compared to the original version, since small errors that came into account by imprecise assumptions, sensor noise and calibration errors are removed as well.

  12. Evaluating Continuous-Time Slam Using a Predefined Trajectory Provided by a Robotic Arm

    Science.gov (United States)

    Koch, B.; Leblebici, R.; Martell, A.; Jörissen, S.; Schilling, K.; Nüchter, A.

    2017-09-01

    Recently published approaches to SLAM algorithms process laser sensor measurements and output a map as a point cloud of the environment. Often the actual precision of the map remains unclear, since SLAMalgorithms apply local improvements to the resulting map. Unfortunately, it is not trivial to compare the performance of SLAMalgorithms objectively, especially without an accurate ground truth. This paper presents a novel benchmarking technique that allows to compare a precise map generated with an accurate ground truth trajectory to a map with a manipulated trajectory which was distorted by different forms of noise. The accurate ground truth is acquired by mounting a laser scanner on an industrial robotic arm. The robotic arm is moved on a predefined path while the position and orientation of the end-effector tool are monitored. During this process the 2D profile measurements of the laser scanner are recorded in six degrees of freedom and afterwards used to generate a precise point cloud of the test environment. For benchmarking, an offline continuous-time SLAM algorithm is subsequently applied to remove the inserted distortions. Finally, it is shown that the manipulated point cloud is reversible to its previous state and is slightly improved compared to the original version, since small errors that came into account by imprecise assumptions, sensor noise and calibration errors are removed as well.

  13. SÜRDÜRÜLEBİLİRLİK MUHASEBESİ STANDARTLARI KURULU - SUSTAINABILITY ACCOUNTING STANDARDS BOARD

    Directory of Open Access Journals (Sweden)

    Çağatay AKARÇAY

    2014-07-01

    Full Text Available ÖzetSürdürülebilirlik eski bir terim olmasına rağmen, iş dünyasındaki gelişmeler ve artan rekabet sebebiyledevamlılıklarını güvenceye almak isteyen işletmeler açısından yeniden önem kazanmıştır. Sürdürülebilirlik,ekonomik, çevresel ve toplumsal olmak üzere üç boyuttan oluşur. Sürdürülebilirlik yaklaşımı bu üç boyutunişletme stratejilerine dahil edilmesini ve bu üç boyutla ilgili performansın raporlanmasını gerektirir.Sürdürülebilirlik muhasebesi ve raporlaması finansal muhasebenin tamamlayıcısı olarak kabul edilebilir.Finansal bilgi ve sürdürülebilirlik bilgisi birlikte kullanıldığında işletmenin değer yaratma ve performansıhakkında eksiksiz görünüm sunar. Bu çalışmanın amacı sektöre özel sürdürülebilirlik muhasebesistandartları oluşturan Sürdürülebilirlik Muhasebesi Standartları Kurulu hakkında bilgi sunmak ve nispetenyeni olan bu kuruluşla ilgili Türkçe literatüre katkı sağlamaktır.AbstractAlthough sustainability is an old concept, developments in the business world and increasedcompetition have caused the business entities to refocus on this concept in order to safeguard theircontinuity. Sustainability consists of three dimensions, economic, environmental, and social. Sustainabilityapproach requires the integration of these dimensions into business strategies and the reporting theperformance of business activities related to these three dimensions. Sustainability accounting and reportingcan be considered as a complement to financial accounting. When used together, financial informationand sustainability information can provide a complete view of the performance and value creation of acorporation. This paper aims to provide information regarding the Sustainability Accounting StandardsBoard that provides industry specific sustainability accounting standards and to contribute to the Turkishliterature regarding this relatively new organization.

  14. Robot-Beacon Distributed Range-Only SLAM for Resource-Constrained Operation.

    Science.gov (United States)

    Torres-González, Arturo; Martínez-de Dios, Jose Ramiro; Ollero, Anibal

    2017-04-20

    This work deals with robot-sensor network cooperation where sensor nodes (beacons) are used as landmarks for Range-Only (RO) Simultaneous Localization and Mapping (SLAM). Most existing RO-SLAM techniques consider beacons as passive devices disregarding the sensing, computational and communication capabilities with which they are actually endowed. SLAM is a resource-demanding task. Besides the technological constraints of the robot and beacons, many applications impose further resource consumption limitations. This paper presents a scalable distributed RO-SLAM scheme for resource-constrained operation. It is capable of exploiting robot-beacon cooperation in order to improve SLAM accuracy while meeting a given resource consumption bound expressed as the maximum number of measurements that are integrated in SLAM per iteration. The proposed scheme combines a Sparse Extended Information Filter (SEIF) SLAM method, in which each beacon gathers and integrates robot-beacon and inter-beacon measurements, and a distributed information-driven measurement allocation tool that dynamically selects the measurements that are integrated in SLAM, balancing uncertainty improvement and resource consumption. The scheme adopts a robot-beacon distributed approach in which each beacon participates in the selection, gathering and integration in SLAM of robot-beacon and inter-beacon measurements, resulting in significant estimation accuracies, resource-consumption efficiency and scalability. It has been integrated in an octorotor Unmanned Aerial System (UAS) and evaluated in 3D SLAM outdoor experiments. The experimental results obtained show its performance and robustness and evidence its advantages over existing methods.

  15. Reporting of right-to-use according to International Accounting standards Principles

    Directory of Open Access Journals (Sweden)

    Patrik Svoboda

    2010-01-01

    Full Text Available The problem of whether and how to report in financial statements the right to use property and the obligation to pay rent or return the used property to the lessor after leasing is a fairly complex area in which it is difficult to find a generally acceptable accounting treatment. Especially for entities that are the subject of public interest, it is being demanded that in view of space comparability operative leasing should be reported on the side of lessee in the statement on financial position, both on the liabilities side, as well as on the assets side. Some possible approaches to reporting these facts are analyzed in this paper. At first the attention was paid to the simple operational lease contracts with a fixed term lease – there were compared the impacts of this way of reporting with the impact of existing accounting solutions. Moreover, the attention was also paid to the complicated lease contracts, such contracts with an option to extend contract or leasing contracts in which rents are divided into a fixed part and a part constructed variable. There were evaluated the effects of different views on the reporting of these contracts, in particular the views of the IASB and the FASB. Many preparers of accounts, however, justifiably concerned that this solution is quite complicated and the entity would be unduly burdensome due to the benefits achieved. This problem could be even more pronounced for smaller entities for potential adjustments to standards for SMEs. Such entities are often against mere change over to the principle based on the transfer of risk and commissions connected with leasing.

  16. THE VALUE RELEVANCE OF INTERNATIONAL ACCOUNTING STANDARD IMPLEMENTATION AND AUDIT QUALITY

    Directory of Open Access Journals (Sweden)

    Hanifa Zulhaimi

    2015-12-01

    Full Text Available The implementation of international accounting standards in Indonesia has significantly affected financial reporting. It increases information relevance for the investors because a fair value comprehensively represents assets and liabilities of an entity as of the balance sheet date. However, this triggers polemics over the value relevance of International Financial Reporting Standard (IFRS. This can be seen from stock price decline. This study aims to find out the effect of net income and other comprehensive income on stock price and to observe the effect of other comprehensive income moderated by audit quality. Furthermore this study also aims to find out the effect of  the subjectivity of OCI components. Using a sample of 79 companies, the writer analyzes 2014 financial statements derived from Indonesia Stock Exchange. Based on the result, the predetermined hypotheses are unable to prove. Net income is the only variable that affects stock return. Thus it can be concluded that net income has a value relevance for the investors in making economic decisions.

  17. THE PROBLEM OF THE FINALITY OF WORSHIP AND THE STANDARD THOMISTIC ACCOUNT

    Directory of Open Access Journals (Sweden)

    Francisco J. Romero Carrasquillo

    2013-11-01

    Full Text Available This paper is an attempt to introduce the issue of the finality of religious worship into the analytical Thomist tradition. It aims to develop a response, based on an analysis of St. Thomas Aquinas’s texts, to the following questions: What is the end of worship? Why do we worship God? What benefit does God derive from our worship? Alternatively, perhaps, is it not ourselves, rather than God, who are the beneficiaries of our own worship? The paper aims to develop what may be called the ‘Standard Thomistic Account’ as a solution to this problem. In the first part (II, the paper examines the problem of the finality of worship within the context of Classical Theism. Part II presents the current state of the problem in the contemporary secondary literature concerning this issue. In the third part (III, the paper focuses on Cajetan’s version of the Standard Thomistic Account, and shows in which aspects it is in need of more nuance to be able to portray Aquinas’ complete solution. Finally, Part IV proposes a careful and faithful reading of the texts and lays out the foundations for a new and more nuanced solution to the problem.

  18. Meeting Threshold Learning Standards through Self-Management in Group Oral Presentations: Observations on Accounting Postgraduate Students

    Science.gov (United States)

    Shauki, Elvia R.; Benzie, Helen

    2017-01-01

    This study explores the development of student self-management skills through an oral presentation task. It is motivated by the challenge to maintain consistent quality in students' oral skills and to incorporate national accounting curriculum requirements for threshold learning standards into an accounting subject. The study has been conducted in…

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

    Science.gov (United States)

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

    2015-01-01

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

  20. 48 CFR 9904.414 - Cost accounting standard-cost of money as an element of the cost of facilities capital.

    Science.gov (United States)

    2010-10-01

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

  1. vSLAM: vision-based SLAM for autonomous vehicle navigation

    Science.gov (United States)

    Goncalves, Luis; Karlsson, Niklas; Ostrowski, Jim; Di Bernardo, Enrico; Pirjanian, Paolo

    2004-09-01

    Among the numerous challenges of building autonomous/unmanned vehicles is that of reliable and autonomous localization in an unknown environment. In this paper we present a system that can efficiently and autonomously solve the robotics 'SLAM' problem, where a robot placed in an unknown environment, simultaneously must localize itself and make a map of the environment. The system is vision-based, and makes use of Evolution Robotic's powerful object recognition technology. As the robot explores the environment, it is continuously performing four tasks, using information from acquired images and the drive system odometry. The robot: (1) recognizes previously created 3-D visual landmarks; (2) builds new 3-D visual landmarks; (3) updates the current estimate of its location, using the map; (4) updates the landmark map. In indoor environments, the system can build a map of a 5m by 5m area in approximately 20 minutes, and can localize itself with an accuracy of approximately 15 cm in position and 3 degrees in orientation relative to the global reference frame of the landmark map. The same system can be adapted for outdoor, vehicular use.

  2. Reporting of tangible fixed assets pursuant to the Czech accounting law and International Accounting Standards IAS/IFRS and US GAAP

    OpenAIRE

    Patrik Svoboda

    2007-01-01

    The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the ...

  3. Starworld: Preparing Accountants for the Future: A Case-Based Approach to Teach International Financial Reporting Standards Using ERP Software

    Science.gov (United States)

    Ragan, Joseph M.; Savino, Christopher J.; Parashac, Paul; Hosler, Jonathan C.

    2010-01-01

    International Financial Reporting Standards now constitute an important part of educating young professional accountants. This paper looks at a case based process to teach International Financial Reporting Standards using integrated Enterprise Resource Planning software. The case contained within the paper can be used within a variety of courses…

  4. Using external sensors in solution of SLAM task

    Science.gov (United States)

    Provkov, V. S.; Starodubtsev, I. S.

    2018-05-01

    This article describes the algorithms of spatial orientation of SLAM, PTAM and their positive and negative sides. Based on the SLAM method, a method that uses an RGBD camera and additional sensors was developed: an accelerometer, a gyroscope, and a magnetometer. The investigated orientation methods have their advantages when moving along a straight trajectory or when rotating a moving platform. As a result of experiments and a weighted linear combination of the positions obtained from data of the RGBD camera and the nine-axis sensor, it became possible to improve the accuracy of the original algorithm even using a constant as a weight function. In the future, it is planned to develop an algorithm for the dynamic construction of a weight function, as a result of which an increase in the accuracy of the algorithm is expected.

  5. Localisation accuracy of semi-dense monocular SLAM

    Science.gov (United States)

    Schreve, Kristiaan; du Plessies, Pieter G.; Rätsch, Matthias

    2017-06-01

    Understanding the factors that influence the accuracy of visual SLAM algorithms is very important for the future development of these algorithms. So far very few studies have done this. In this paper, a simulation model is presented and used to investigate the effect of the number of scene points tracked, the effect of the baseline length in triangulation and the influence of image point location uncertainty. It is shown that the latter is very critical, while the other all play important roles. Experiments with a well known semi-dense visual SLAM approach are also presented, when used in a monocular visual odometry mode. The experiments shows that not including sensor bias and scale factor uncertainty is very detrimental to the accuracy of the simulation results.

  6. Recognition of the Factoring Contracts within the scope of Turkey Accounting Standards with regard to the Buyer and Seller

    Directory of Open Access Journals (Sweden)

    Birsel Sabuncu

    2017-02-01

    Full Text Available In this study giving general information about factoring, which is an alternative financing technique, regarding the recognition of the factoring transactions within the scope of the Turkish Accounting Standards, by presenting a sample application in particular regard of an export transaction in relation to the accounting records which have to be done by the company that gives factoring service and receives the factoring service, a contribution to the accounting literature is put forward. In the study, it is shown that, even though the Uniform Accounting Plan which the factoring companies and the companies which use a factoring service in their accounting records differ from each other, recognition of it within the scope of the Turkish Accounting Standards is a basis. The fundamental principle of the accounting records of the company which assigns the receivables that generate from the exporting by entering into an agreement of factoring is the recognition of the income according to the fair value, by reflecting the amount which the income waits to gain the when assigning, and by separating the income which is actualised and not actualised. Keywords: Factoring, factoring transactions, Turkish Accounting Standards

  7. A Comparison of SLAM Algorithms Based on a Graph of Relations

    OpenAIRE

    Burgard, W.; Stachniss, C.; Grisetti, G.; Steder, B.; Kümmerle, R.; Dornhege, C.; Ruhnke, M.; Kleiner, Alexander; Tardós, Juan D.

    2009-01-01

    In this paper, we address the problem of creating an objective benchmark for comparing SLAM approaches. We propose a framework for analyzing the results of SLAM approaches based on a metric for measuring the error of the corrected trajectory. The metric uses only relative relations between poses and does not rely on a global reference frame. The idea is related to graph-based SLAM approaches, namely to consider the energy that is needed to deform the trajectory estimated by a SLAM approach in...

  8. An evaluation of attention models for use in SLAM

    Science.gov (United States)

    Dodge, Samuel; Karam, Lina

    2013-12-01

    In this paper we study the application of visual saliency models for the simultaneous localization and mapping (SLAM) problem. We consider visual SLAM, where the location of the camera and a map of the environment can be generated using images from a single moving camera. In visual SLAM, the interest point detector is of key importance. This detector must be invariant to certain image transformations so that features can be matched across di erent frames. Recent work has used a model of human visual attention to detect interest points, however it is unclear as to what is the best attention model for this purpose. To this aim, we compare the performance of interest points from four saliency models (Itti, GBVS, RARE, and AWS) with the performance of four traditional interest point detectors (Harris, Shi-Tomasi, SIFT, and FAST). We evaluate these detectors under several di erent types of image transformation and nd that the Itti saliency model, in general, achieves the best performance in terms of keypoint repeatability.

  9. 76 FR 40817 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

    Science.gov (United States)

    2011-07-12

    ... 2011) * * * * * I. Disclosure Statement--Cost Accounting Practices and Certification (a) Any contract... heading ``Disclosure and Consistency of Cost Accounting Practices'', by revising the clause date and...) * * * * * (c) Disclosure and Consistency of Cost Accounting Practices. (1) The contracting officer shall insert...

  10. Management Control in Major Brazilian Multiple Banks: the Impact of Internationalization and Convergence of Accounting Standards on the Control Systems

    Directory of Open Access Journals (Sweden)

    João Carlos Damasceno Reis

    2014-08-01

    Full Text Available This study verifies the impact caused by the processes of globalization and convergence to international accounting standards on the managerial control systems of the largest multiple banks that operate in Brazil. The study was exploratory in nature, with the use of the case study method and the application of questionnaires containing mostly open questions to upper tier executives of four major Brazilian banks. The analysis showed that globalization has resulted in improved control systems and widespread use of information technology. It was also found that the convergence to international accounting standards occurred properly, thanks to the steps taken by the Central Bank that aimed at an agile updating of the Brazilian accounting standards laid down for banks operating in Brazil, in line with international standards. In general, the researched banks did not report a significant impact of convergence to the IFRS on their management control systems; adherence to the international accounting standards has had more significant impacts on information systems, especially regarding the new reporting and transparency standards, rather than on management controls. This result signals that the management control systems of the four banks in the sample are in line with Anthony (1965’s vision, that is, that flexibility to adapt to every change in the external environment might actually increase risks of failure.

  11. Application of IPSAS Standards to the Vietnamese Government Accounting and Financial Statements

    OpenAIRE

    LE , TRANG THI NHA

    2012-01-01

    The Vietnamese government has implemented a reform of public financial management in a realm of government accounting. The current government accounting regime has met requirements of budget management. However, it provides very little information of financial position and performance. Furthermore, in the context of the increasing international integration and requirements of public sector management reform, the Vietnamese government accounting needs to be improved with applying full accrual ...

  12. Analysis of Possibilities of Detectnig the Manipulation of Financial Statements in Terms of the IFRS and Czech Accounting Standards

    OpenAIRE

    Zita Drábková

    2015-01-01

    The main objective of financial statements is to give information. The diversity of interests and objectives of individual groups of users and creators of financial statements presents the risk of manipulation of financial statements in the context of true and fair view as defined in the national accounting legislation. The paper is concerned with the different possibilities of detecting the manipulation of financial statements in terms of the Czech Accounting Standards and IFRS. The paper an...

  13. The role of enterprise resource planning (ERP system in advancing the country of Jordan towards international standard accounting practices and accounting mechanisms

    Directory of Open Access Journals (Sweden)

    Hussein Mohammed Alrabba

    2017-03-01

    Accounting sector. The proposition is thusly tested by the overall results from bucketing and ANOVA of Jordanian Bromine and Arab Potash companies conducted surveys. The research methodology quantitatively utilized Jordanian Bromine Company and Arab Potash Company companies to test whether the was any role played by Enterprise resource planning, commonly abbreviated as (ERP, system in advancing the country of Jordan towards universal standard accounting practices and accounting mechanisms. Notably, the data as per two studies relied on for feedback on the implementation and application of the ERP paradigm/system on the structure of the Jordanian Bromine Company and Arab Potash Company companies. The final result proved true the deduction that the overall ERP structure (Enterprise Resource Planning System greatly impacted the accounting mechanisms and standards in the Jordanian organizations. Recommendations aimed at integrating different sectors in Jordan, including the Jordanian Bromine Company and Arab Potash Company companies with the banking sector and financial institutions so that the entire system can work collaboratively under the protocols, rules and requirements of the universal standard accounting practices and accounting mechanisms.

  14. Analysis of Possibilities of Detectnig the Manipulation of Financial Statements in Terms of the IFRS and Czech Accounting Standards

    Directory of Open Access Journals (Sweden)

    Zita Drábková

    2015-01-01

    Full Text Available The main objective of financial statements is to give information. The diversity of interests and objectives of individual groups of users and creators of financial statements presents the risk of manipulation of financial statements in the context of true and fair view as defined in the national accounting legislation. The paper is concerned with the different possibilities of detecting the manipulation of financial statements in terms of the Czech Accounting Standards and IFRS. The paper analyzes the selected risk detection models of the manipulation of financial statements using creative accounting methods, off-balance sheet financing methods and accounting frauds in specific case studies of selected accounting unit in terms of Czech accounting standards. Based on the analysis and comparison of the results thereof, the paper presents and evaluates the alternatives of users of financial statements to evaluate the risk of manipulation of financial statements beyond the scope of a fair and true view. The evaluation further includes a comparison of uses of these models with respect to the International Financial Reporting Standards.

  15. 77 FR 75259 - Joint Report: Differences in Accounting and Capital Standards Among the Federal Banking Agencies...

    Science.gov (United States)

    2012-12-19

    ... consistent with U.S. generally accepted accounting principles. There were no significant differences in...] FEDERAL RESERVE SYSTEM FEDERAL DEPOSIT INSURANCE CORPORATION Joint Report: Differences in Accounting and... submit an annual report to the Committee on Financial Services of the U.S. House of Representatives and...

  16. The Need for Social and Environmental Accounting Standard: Can Islamic Countries have the Lead?

    Directory of Open Access Journals (Sweden)

    Ayman Zerban

    2013-11-01

    Full Text Available The aim of this article is to motivate the Arab scholars and accounting profession in general for the need to intervene on the area of regulating social and environmental accounting more deeply. It is no longer acceptable to ignore the area of social and environmental accounting while it is widely accepted in the developed world. It is not a parasite to our discipline instead it should be an integral part of accounting. We need action because cost of doing nothing is going to be higher. As there are many theoretical perspectives in dealing with this issue in the developed world, this article tries to focus on the Islamic view concerning social and environmental accounting. No single view can help in understanding research questions, only pluralism in perspectives can help us to understand better accounting phenomenon. This study through critical perspective points to the failure of conventional financial reporting to deal with environmental problems and argues that accountability from Islamic accounting perspective is more in alignment with the environment.

  17. Factors Influencing Adoption of the International Financial Reporting Standards (IFRS) in Accounting Education

    Science.gov (United States)

    Alzeban, Abdulaziz

    2016-01-01

    Purpose: This paper aims to explore the challenges faced by accounting educators in their attempts to incorporate IFRS materials in their teaching and explores the impact of various factors (instructor's attitude, size of accounting department, teaching load, type of institution, teaching experience and teaching materials) on the time spent on…

  18. Probability Analysis of the Wave-Slamming Pressure Values of the Horizontal Deck with Elastic Support

    Science.gov (United States)

    Zuo, Weiguang; Liu, Ming; Fan, Tianhui; Wang, Pengtao

    2018-06-01

    This paper presents the probability distribution of the slamming pressure from an experimental study of regular wave slamming on an elastically supported horizontal deck. The time series of the slamming pressure during the wave impact were first obtained through statistical analyses on experimental data. The exceeding probability distribution of the maximum slamming pressure peak and distribution parameters were analyzed, and the results show that the exceeding probability distribution of the maximum slamming pressure peak accords with the three-parameter Weibull distribution. Furthermore, the range and relationships of the distribution parameters were studied. The sum of the location parameter D and the scale parameter L was approximately equal to 1.0, and the exceeding probability was more than 36.79% when the random peak was equal to the sample average during the wave impact. The variation of the distribution parameters and slamming pressure under different model conditions were comprehensively presented, and the parameter values of the Weibull distribution of wave-slamming pressure peaks were different due to different test models. The parameter values were found to decrease due to the increased stiffness of the elastic support. The damage criterion of the structure model caused by the wave impact was initially discussed, and the structure model was destroyed when the average slamming time was greater than a certain value during the duration of the wave impact. The conclusions of the experimental study were then described.

  19. A scalable hybrid multi-robot SLAM method for highly detailed maps

    NARCIS (Netherlands)

    Pfingsthorn, M.; Slamet, B.; Visser, A.

    2008-01-01

    Recent successful SLAM methods employ hybrid map representations combining the strengths of topological maps and occupancy grids. Such representations often facilitate multi-agent mapping. In this paper, a successful SLAM method is presented, which is inspired by the manifold data structure by

  20. Indoor radar SLAM A radar application for vision and GPS denied environments

    NARCIS (Netherlands)

    Marck, J.W.; Mohamoud, A.A.; Houwen, E.H. van de; Heijster, R.M.E.M. van

    2013-01-01

    Indoor navigation especially in unknown areas is a real challenge. Simultaneous Localization and Mapping (SLAM) technology provides a solution. However SLAM as currently based on optical sensors, is unsuitable in vision denied areas, which are for example encountered by first responders. Radar can

  1. A Bioinspired Neural Model Based Extended Kalman Filter for Robot SLAM

    Directory of Open Access Journals (Sweden)

    Jianjun Ni

    2014-01-01

    Full Text Available Robot simultaneous localization and mapping (SLAM problem is a very important and challenging issue in the robotic field. The main tasks of SLAM include how to reduce the localization error and the estimated error of the landmarks and improve the robustness and accuracy of the algorithms. The extended Kalman filter (EKF based method is one of the most popular methods for SLAM. However, the accuracy of the EKF based SLAM algorithm will be reduced when the noise model is inaccurate. To solve this problem, a novel bioinspired neural model based SLAM approach is proposed in this paper. In the proposed approach, an adaptive EKF based SLAM structure is proposed, and a bioinspired neural model is used to adjust the weights of system noise and observation noise adaptively, which can guarantee the stability of the filter and the accuracy of the SLAM algorithm. The proposed approach can deal with the SLAM problem in various situations, for example, the noise is in abnormal conditions. Finally, some simulation experiments are carried out to validate and demonstrate the efficiency of the proposed approach.

  2. International Harmonisation Of Accounting Standards: The Case For A Mandatory Requirement For The Direct Method Of Reporting Operating Cash Flows

    OpenAIRE

    Christine Yap

    2011-01-01

    Even though standard setters have now embraced cash flow statements there remains ambivalence as to the best format (i.e. direct or indirect method) for disclosing cash flow from operations. In 1987 the FASB asserted that information about the gross amounts of cash receipts and cash payments is more relevant than information about the net amounts of cash receipts and payments. Yet apart from Australia and New Zealand, most standard setting bodies, including the International Accounting Standa...

  3. ON CONSTRUCTION OF A RELIABLE GROUND TRUTH FOR EVALUATION OF VISUAL SLAM ALGORITHMS

    Directory of Open Access Journals (Sweden)

    Jan Bayer

    2016-11-01

    Full Text Available In this work we are concerning the problem of localization accuracy evaluation of visual-based Simultaneous Localization and Mapping (SLAM techniques. Quantitative evaluation of the SLAM algorithm performance is usually done using the established metrics of Relative pose error and Absolute trajectory error which require a precise and reliable ground truth. Such a ground truth is usually hard to obtain, while it requires an expensive external localization system. In this work we are proposing to use the SLAM algorithm itself to construct a reliable ground-truth by offline frame-by-frame processing. The generated ground-truth is suitable for evaluation of different SLAM systems, as well as for tuning the parametrization of the on-line SLAM. The presented practical experimental results indicate the feasibility of the proposed approach.

  4. Accounting for group differences in appraisals of social inequality: differential injustice standards.

    Science.gov (United States)

    Miron, Anca M; Warner, Ruth H; Branscombe, Nyla R

    2011-06-01

    We tested whether differential appraisals of inequality are a function of the injustice standards used by different groups. A confirmatory standard of injustice is defined as the amount of evidence needed to arrive at the conclusion that injustice has occurred. Consistent with a motivational shifting of standards view, we found that advantaged and disadvantaged group members set different standards of injustice when judging the magnitude of gender (Study 1) and racial (Study 2) wage inequality. In addition, because advantaged and disadvantaged group members formed - based on their differential standards - divergent appraisals of wage inequality, they experienced differential desire to restore inter-group justice. We discuss the implications of promoting low confirmatory standards for changing perceptions of social reality and for motivating justice-restorative behaviour. ©2011 The British Psychological Society.

  5. The Cultural Influence in Accounting Standard Setting: A Comparative Analysis of the United States, Canada, and England.

    Science.gov (United States)

    Bloom, Robert; And Others

    A study of the processes for establishing the principles and policies of measurement and disclosure in preparing financial reports examines differences in these processes in the United States, Canada, and England. Information was drawn from international accounting literature on standard setting. The differences and similarities in the…

  6. Multi-Sensor SLAM Approach for Robot Navigation

    Directory of Open Access Journals (Sweden)

    Sid Ahmed BERRABAH

    2010-12-01

    Full Text Available o be able to operate and act successfully, the robot needs to know at any time where it is. This means the robot has to find out its location relative to the environment. This contribution introduces the increase of accuracy of mobile robot positioning in large outdoor environments based on data fusion from different sensors: camera, GPS, inertial navigation system (INS, and wheel encoders. The fusion is done in a Simultaneous Localization and Mapping (SLAM approach. The paper gives an overview on the proposed algorithm and discusses the obtained results.

  7. Reporting of tangible fixed assets pursuant to the Czech accounting law and International Accounting Standards IAS/IFRS and US GAAP

    Directory of Open Access Journals (Sweden)

    Patrik Svoboda

    2007-01-01

    Full Text Available The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicating the impact on the economy of the accounting entity, both at the primary acquisition and as at the day of the closing of books. Attention has also been paid to the possibilities of recording the value decreases and to subsequent expenses. The analysis of legal regulations was completed with the analysis of the financial statements from selected economic entities. As per the international standards, the main difference consists in the possibility of component depreciation of tangible assets or, on the other hand, the possibility of group depreciation, in the differences in valuation in the event of acquisition paid for and of acquisition by one’s own production, and in the possibility to consider the costs of disposal of assets. The subsequent expenses are also construed in a different manner: as per the Czech regulation, they are construed as repairs and maintenance. The substantial difference in comparison with the Czech regulation consists in the possibility of re-valuation of assets upwards as well as the method of actual value determination.

  8. Independent Auditor's Approach to the Concept of Fraud in Accounting Standards

    Directory of Open Access Journals (Sweden)

    Handan Bulca

    2015-07-01

    Full Text Available Control in the field of standards, quality and safety can be increased fraud and error reduction is envisaged. In parallel with these changes, the conditions in the Official Gazette dated 14 March 2014 to companies that provide audit is mandatory. With the implementation of auditing standards and corporate companies will become more transparent. Information users more secure thanks to the information reaching these standards will be able to make healthy decisions. The study also has redefined the concept of independent auditors and the audit process should follow an independent auditor, is also indicated. The focus of the study of the risk of fraud and cheating, Independent Auditing Standards Number 240 constitutes in terms of views.

  9. Standardizing commercial CPUE data in monitoring stock dynamics: Accounting for targeting behaviour in mixed fisheries

    NARCIS (Netherlands)

    Quirijns, F.J.; Poos, J.J.; Rijnsdorp, A.D.

    2008-01-01

    Catch per unit effort (CPUE) is commonly used as an indicator for monitoring developments in stock size. To ensure proportionality between average CPUE and total stock size, two processes that should be accounted for are the degree of targeting behaviour of the fleet and the management-induced

  10. Alignment of Standards and Assessments as an Accountability Criterion. ERIC Digest.

    Science.gov (United States)

    La Marca, Paul M.

    This digest provides an overview of the concept of alignment and the role it plays in assessment and accountability systems. It also discusses methodological issues affecting the study of alignment and explores the relationship between alignment and test score interpretation. Alignment refers to the degree of match between test content and subject…

  11. Using formal ontologies for the development of consistent and unambiguous financial accounting standards

    CSIR Research Space (South Africa)

    Gerber, MC

    2011-11-01

    Full Text Available The purpose of accounting is to gather financial data of a business or entity,to interpret this data and to report the results in financial statements to the different users thereof. The interpretation off financial data is regulated by financial...

  12. Towards the development of consistent and unambiguous financial accounting standards using ontology technologies

    CSIR Research Space (South Africa)

    Gerber, MC

    2011-11-01

    Full Text Available The purpose of accounting is to gather financial data of a business or entity, to interpret this data and to report the results in financial statements to the different users thereof. The interpretation of financial data is regulated by financial...

  13. 75 FR 47900 - Joint Report: Differences in Accounting and Capital Standards Among the Federal Banking Agencies...

    Science.gov (United States)

    2010-08-09

    ... acquired institution, as well as in any consolidated financial statements of the institution's parent. The... capital purposes. For subsidiaries other than financial subsidiaries that are not consolidated on a line... of a new accounting basis for a depository institution in its separate financial statements as a...

  14. a Mapping Method of Slam Based on Look up Table

    Science.gov (United States)

    Wang, Z.; Li, J.; Wang, A.; Wang, J.

    2017-09-01

    In the last years several V-SLAM(Visual Simultaneous Localization and Mapping) approaches have appeared showing impressive reconstructions of the world. However these maps are built with far more than the required information. This limitation comes from the whole process of each key-frame. In this paper we present for the first time a mapping method based on the LOOK UP TABLE(LUT) for visual SLAM that can improve the mapping effectively. As this method relies on extracting features in each cell divided from image, it can get the pose of camera that is more representative of the whole key-frame. The tracking direction of key-frames is obtained by counting the number of parallax directions of feature points. LUT stored all mapping needs the number of cell corresponding to the tracking direction which can reduce the redundant information in the key-frame, and is more efficient to mapping. The result shows that a better map with less noise is build using less than one-third of the time. We believe that the capacity of LUT efficiently building maps makes it a good choice for the community to investigate in the scene reconstruction problems.

  15. SLAMM: Visual monocular SLAM with continuous mapping using multiple maps.

    Directory of Open Access Journals (Sweden)

    Hayyan Afeef Daoud

    Full Text Available This paper presents the concept of Simultaneous Localization and Multi-Mapping (SLAMM. It is a system that ensures continuous mapping and information preservation despite failures in tracking due to corrupted frames or sensor's malfunction; making it suitable for real-world applications. It works with single or multiple robots. In a single robot scenario the algorithm generates a new map at the time of tracking failure, and later it merges maps at the event of loop closure. Similarly, maps generated from multiple robots are merged without prior knowledge of their relative poses; which makes this algorithm flexible. The system works in real time at frame-rate speed. The proposed approach was tested on the KITTI and TUM RGB-D public datasets and it showed superior results compared to the state-of-the-arts in calibrated visual monocular keyframe-based SLAM. The mean tracking time is around 22 milliseconds. The initialization is twice as fast as it is in ORB-SLAM, and the retrieved map can reach up to 90 percent more in terms of information preservation depending on tracking loss and loop closure events. For the benefit of the community, the source code along with a framework to be run with Bebop drone are made available at https://github.com/hdaoud/ORBSLAMM.

  16. Validation of Underwater Sensor Package Using Feature Based SLAM

    Directory of Open Access Journals (Sweden)

    Christopher Cain

    2016-03-01

    Full Text Available Robotic vehicles working in new, unexplored environments must be able to locate themselves in the environment while constructing a picture of the objects in the environment that could act as obstacles that would prevent the vehicles from completing their desired tasks. In enclosed environments, underwater range sensors based off of acoustics suffer performance issues due to reflections. Additionally, their relatively high cost make them less than ideal for usage on low cost vehicles designed to be used underwater. In this paper we propose a sensor package composed of a downward facing camera, which is used to perform feature tracking based visual odometry, and a custom vision-based two dimensional rangefinder that can be used on low cost underwater unmanned vehicles. In order to examine the performance of this sensor package in a SLAM framework, experimental tests are performed using an unmanned ground vehicle and two feature based SLAM algorithms, the extended Kalman filter based approach and the Rao-Blackwellized, particle filter based approach, to validate the sensor package.

  17. Validation of Underwater Sensor Package Using Feature Based SLAM

    Science.gov (United States)

    Cain, Christopher; Leonessa, Alexander

    2016-01-01

    Robotic vehicles working in new, unexplored environments must be able to locate themselves in the environment while constructing a picture of the objects in the environment that could act as obstacles that would prevent the vehicles from completing their desired tasks. In enclosed environments, underwater range sensors based off of acoustics suffer performance issues due to reflections. Additionally, their relatively high cost make them less than ideal for usage on low cost vehicles designed to be used underwater. In this paper we propose a sensor package composed of a downward facing camera, which is used to perform feature tracking based visual odometry, and a custom vision-based two dimensional rangefinder that can be used on low cost underwater unmanned vehicles. In order to examine the performance of this sensor package in a SLAM framework, experimental tests are performed using an unmanned ground vehicle and two feature based SLAM algorithms, the extended Kalman filter based approach and the Rao-Blackwellized, particle filter based approach, to validate the sensor package. PMID:26999142

  18. Performance Analysis of the Microsoft Kinect Sensor for 2D Simultaneous Localization and Mapping (SLAM Techniques

    Directory of Open Access Journals (Sweden)

    Kamarulzaman Kamarudin

    2014-12-01

    Full Text Available This paper presents a performance analysis of two open-source, laser scanner-based Simultaneous Localization and Mapping (SLAM techniques (i.e., Gmapping and Hector SLAM using a Microsoft Kinect to replace the laser sensor. Furthermore, the paper proposes a new system integration approach whereby a Linux virtual machine is used to run the open source SLAM algorithms. The experiments were conducted in two different environments; a small room with no features and a typical office corridor with desks and chairs. Using the data logged from real-time experiments, each SLAM technique was simulated and tested with different parameter settings. The results show that the system is able to achieve real time SLAM operation. The system implementation offers a simple and reliable way to compare the performance of Windows-based SLAM algorithm with the algorithms typically implemented in a Robot Operating System (ROS. The results also indicate that certain modifications to the default laser scanner-based parameters are able to improve the map accuracy. However, the limited field of view and range of Kinect’s depth sensor often causes the map to be inaccurate, especially in featureless areas, therefore the Kinect sensor is not a direct replacement for a laser scanner, but rather offers a feasible alternative for 2D SLAM tasks.

  19. New AICPA standards aid accounting for the costs of internal-use software.

    Science.gov (United States)

    Luecke, R W; Meeting, D T; Klingshirn, R G

    1999-05-01

    Statement of Position (SOP) No. 98-1, "Accounting for the Costs of Computer Software Developed or Obtained for Internal Use," issued by the American Institute of Certified Public Accountants in March 1998, provides financial managers with guidelines regarding which costs involved in developing or obtaining internal-use software should be expensed and which should be capitalized. The SOP identifies three stages in the development of internal-use software: the preliminary project stage, the application development stage, and the postimplementation-operation stage. The SOP provides that all costs incurred during the preliminary project stage should be expensed as incurred. During the application development stage, costs associated with developing or obtaining the software should be capitalized, while costs associated with preparing data for use within the new system should be expensed. Costs incurred during the postimplementation-operation stage, typically associated with training and application maintenance, should be expensed.

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

    Directory of Open Access Journals (Sweden)

    Ivan Raluca

    2010-07-01

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

  1. Accounting Policies of HEP d.d. Zagreb According to International Standards

    OpenAIRE

    Velimir Lovric

    2009-01-01

    The desire to meet the EU requirements in terms of accounting has resulted in a larger number of regulations pertaining to financial reporting of business entities in the Republic of Croatia. Although there are numerous regulations, they have to be respected in order to avoid adverse audit qualification. By adopting a new institutional framework for energy sector regulation in the Republic of Croatia, a good environment has been created for application of International Financial Reporting Sta...

  2. The structure of expenses and revenues according to International Accounting Standards

    OpenAIRE

    Mariana Man

    2004-01-01

    This article presents the recognition of revenues and implicitly of the expenses linked to the ceding of the capital assets according to I.A.S. 16 and I.A.S. 38, as of the revenues and expenses linked to the sale of the obtained production according to I.A.S. 18 and I.A.S. 2, a parallel with the Romanian accounting influences.

  3. Developing standard performance testing procedures for material control and accounting components at a site

    International Nuclear Information System (INIS)

    Scherer, Carolynn P.; Bushlya, Anatoly V.; Efimenko, Vladimir F.; Ilyanstev, Anatoly; Regoushevsky, Victor I.

    2010-01-01

    The condition of a nuclear material control and accountability system (MC and A) and its individual components, as with any system combining technical elements and documentation, may be characterized through an aggregate of values for the various parameters that determine the system's ability to perform. The MC and A system's status may be functioning effectively, marginally or not functioning based on a summary of the values of the individual parameters. This work included a review of the following subsystems, MC and A and Detecting Material Losses, and their respective elements for the material control and accountability system: (a) Elements of the MC and A Subsystem - Information subsystem (Accountancy/Inventory), Measurement subsystem, Nuclear Material Access subsystem, including tamper-indicating device (TID) program, and Automated Information-gathering subsystem; (b) Elements for Detecting Nuclear Material Loses Subsystem - Inventory Differences, Shipper/receiver Differences, Confirmatory Measurements and differences with accounting data, and TID or Seal Violations. In order to detect the absence or loss of nuclear material there must be appropriate interactions among the elements and their respective subsystems from the list above. Additionally this work includes a review of regulatory requirements for the MC and A system component characteristics and criteria that support the evaluation of the performance of the listed components. The listed components had performance testing algorithms and procedures developed that took into consideration the regulatory criteria. The developed MC and A performance-testing procedures were the basis for a Guide for MC and A Performance Testing at the material balance areas (MBAs) of State Scientific Center of the Russian Federation - Institute for Physics and Power Engineering (SSC RF-IPPE).

  4. Interpretation of Series National Standards of China on “Greenhouse Gas Emissions Accounting and Reporting for Enterprises”

    Science.gov (United States)

    Chen, Liang; Zong, Jianfang; Guo, Huiting; Sun, Liang; Liu, Mei

    2018-05-01

    Standardization is playing an increasingly important role in reducing greenhouse gas emission and in climatic change adaptation, especially in the “three” greenhouse gas emission aspects (measurement, report, verification). Standardization has become one of the most important ways in mitigating the global climate change. Standardization Administration of China (SAC) has taken many productive measures in actively promoting standardization work to cope with climate change. In April 2014, SAC officially approved the establishment of “National Carbon Emission Management Standardization Technical Committee” In November 2015, SAC officially issued the first 11 national standards on carbon management including > and the requirements of the greenhouse gas emissions accounting and reporting in 10 sectors including power generation, power grid, iron and steel, chemical engineering, electrolytic aluminum, magnesium smelting, plate glass, cement, ceramics and civil aviation, which proposes unified requirements of “what to calculate and how to calculate” the greenhouse gas emission for enterprises. This paper focuses on the detailed interpretation of the main contents of the first 11 national standards, so as to provide technical supports for users of the standards and to comprehensively promote the emission reduction of greenhouse gas at the enterprise level.

  5. Analysis and Accounting of Hedging of a Net Investment in a Foreign Operation Process in the concept of Turkish Accounting Standards

    Directory of Open Access Journals (Sweden)

    Veli Öztürk

    2013-09-01

    Full Text Available In recent years, in line with developments in the financial markets, financial instruments developed rapidly. As a result of this development, how to classify financial instruments, recognition of these principles has become important. As a result of the every day increase in types of financial instruments, financial risks have emerged. Especially after the end of the Bretton Woods system that based on fixed exchange rates in 1970’s, entities faced the financial risk. IAS 39 gathered financial risks faced by businesses in the financial markets in three groups. These risks are risk arising from financial instruments at fair value and risk arising from cash flows and risk arising from the net investment in a foreign operation. Preventing from the risk arising from the net investment in a foreign operation hedge that composes the subject of this study and also one type of prevention from financial risk, is explained in Turkish Accounting Standards TAS 21 and TAS 39. The implementation section of this study, one of the varieties of hedging, hedge accounting is an example of a net investment in a foreign operation. Example implementation is divided into three sections. In the first part, the increase and decreases at the exchange rates that arised from the position in which the entity made investment does not make forward contracts arised exchange rates are shown. In the second part of our application, the accounting records related to forward contract made for preventing from net investment risk are shown, and how the forward contract prevent the entity from net investment risk is explained. In the final part of the implementation, the disposal of the net investment in a foreign country and it’s results are shown.

  6. Innovations in Setting Performance Standards for K-12 Test-Based Accountability

    Science.gov (United States)

    Huff, Kristen; Plake, Barbara S.

    2010-01-01

    Standard setting is a systematic process that uses a combination of judgmental and empirical procedures to make recommendations about where on the score continuum "cut scores" should be placed. Cut scores divide the score scale into categories consistent with the descriptions of student performance associated with multiple levels of achievement.…

  7. Practising the Public? Collaborative Teacher Inquiry in an Era of Standardization and Accountability

    Science.gov (United States)

    Hardy, Ian

    2018-01-01

    This paper analyses the nature of collaborative teacher learning as a form of 'public sphere', under current policy conditions. The research draws upon Habermas' notions of communicative action and public spheres, and literature on the nature of teachers' learning in the context of standardized curriculum and assessment reform, to analyse how…

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

    Directory of Open Access Journals (Sweden)

    Aziuddin Ahmad

    2012-01-01

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

  9. Experimental investigation of slamming impact acted on flat bottom bodies and cumulative damage

    Directory of Open Access Journals (Sweden)

    Hyunkyoung Shin

    2018-05-01

    Full Text Available Most offshore structures including offshore wind turbines, ships, etc. suffer from the impulsive pressure loads due to slamming phenomena in rough waves. The effects of elasticity & plasticity on such slamming loads are investigated through wet free drop test results of several steel unstiffened flat bottom bodies in the rectangular water tank. Also, their cumulative deformations by consecutively repetitive free drops from 1000 mm to 2000 mm in height are measured. Keywords: Slamming phenomena, Impulsive pressure load, Wet free drop test, Flat bottom body, Cumulative damage

  10. A study on the conflict and intertwine of the accounting standards and the tax law in asset losses

    OpenAIRE

    小林, 裕明

    2011-01-01

    This paper first refers to the key concept of recognition of asset losses under the corporate tax law. The tax law basically restricts the loss deduction and imposes requirements of "settlements" with a fact of physical ormonetary damage for the special loss deduction unless potential nonrecognized losses may be deducted under the accounting standards from the viewpoint of disclosure for asset fair values. This loss deduction rule is derived from the foreseeability and legal stability in calc...

  11. The Impact of Approved Accounting Standard AASB 1024 “Consolidated Accounts” on the Information Included in Consolidated Financial Statements

    OpenAIRE

    Pramuka, Bambang Agus

    1995-01-01

    The intent of consolidated financial statements is to provide meaningful, relevant, useful, and reliable information about the operations of a group of companies. In compliance with AASB 1024 'Consolidated Accounts', and AAS 24 Consolidated Financial Reports', a parent entity now has to include in its consolidated financial statements all controlled entities, regardless of their legal form or the ownership interest held. The new Standard also pr...

  12. Accounting for standard errors of vision-specific latent trait in regression models.

    Science.gov (United States)

    Wong, Wan Ling; Li, Xiang; Li, Jialiang; Wong, Tien Yin; Cheng, Ching-Yu; Lamoureux, Ecosse L

    2014-07-11

    To demonstrate the effectiveness of Hierarchical Bayesian (HB) approach in a modeling framework for association effects that accounts for SEs of vision-specific latent traits assessed using Rasch analysis. A systematic literature review was conducted in four major ophthalmic journals to evaluate Rasch analysis performed on vision-specific instruments. The HB approach was used to synthesize the Rasch model and multiple linear regression model for the assessment of the association effects related to vision-specific latent traits. The effectiveness of this novel HB one-stage "joint-analysis" approach allows all model parameters to be estimated simultaneously and was compared with the frequently used two-stage "separate-analysis" approach in our simulation study (Rasch analysis followed by traditional statistical analyses without adjustment for SE of latent trait). Sixty-six reviewed articles performed evaluation and validation of vision-specific instruments using Rasch analysis, and 86.4% (n = 57) performed further statistical analyses on the Rasch-scaled data using traditional statistical methods; none took into consideration SEs of the estimated Rasch-scaled scores. The two models on real data differed for effect size estimations and the identification of "independent risk factors." Simulation results showed that our proposed HB one-stage "joint-analysis" approach produces greater accuracy (average of 5-fold decrease in bias) with comparable power and precision in estimation of associations when compared with the frequently used two-stage "separate-analysis" procedure despite accounting for greater uncertainty due to the latent trait. Patient-reported data, using Rasch analysis techniques, do not take into account the SE of latent trait in association analyses. The HB one-stage "joint-analysis" is a better approach, producing accurate effect size estimations and information about the independent association of exposure variables with vision-specific latent traits

  13. Standardized nomenclatures: keys to continuity of care, nursing accountability and nursing effectiveness.

    Science.gov (United States)

    Keenan, G; Aquilino, M L

    1998-01-01

    Standardized nursing nomenclatures must be included in clinical documentation systems to generate data that more accurately represent nursing practice than outcomes-related measures currently used to support important policy decisions. NANDA, NIC, and NOC--comprehensive nomenclatures for the needed variables of nursing diagnoses, interventions, and outcomes--are described. Added benefits of using NANDA, NIC, and NOC in everyday practice are outlined, including facilitation of the continuity of care of patients in integrated health systems.

  14. Accounting for human variability and sensitivity in setting standards for electromagnetic fields.

    Science.gov (United States)

    Bailey, William H; Erdreich, Linda S

    2007-06-01

    Biological sensitivity and variability are key issues for risk assessment and standard setting. Variability encompasses general inter-individual variations in population responses, while sensitivity relates to unusual or extreme responses based on genetic, congenital, medical, or environmental conditions. For risk assessment and standard setting, these factors affect estimates of thresholds for effects and dose-response relationships and inform efforts to protect the more sensitive members of the population, not just the typical or average person. While issues of variability and sensitivity can be addressed by experimental and clinical studies of electromagnetic fields, investigators have paid little attention to these important issues. This paper provides examples that illustrate how default assumptions regarding variability can be incorporated into estimates of 60-Hz magnetic field exposures with no risk of cardiac stimulation and how population thresholds and variability of peripheral nerve stimulation responses at 60-Hz can be estimated from studies of pulsed gradient magnetic fields in magnetic resonance imaging studies. In the setting of standards for radiofrequency exposures, the International Commission for Non-Ionizing Radiation Protection uses inter-individual differences in thermal sensitivity as one of the considerations in the development of "safety factors." However, neither the range of sensitivity nor the sufficiency or excess of the 10-fold and the additional 5-fold safety factors have been assessed quantitatively. Data on the range of responses between median and sensitive individuals regarding heat stress and cognitive function should be evaluated to inform a reassessment of these safety factors and to identify data gaps.

  15. Refocusing acute psychiatry, performance management, standards and accountability, a new context for mental health nursing.

    LENUS (Irish Health Repository)

    Harnett, P J

    2009-06-01

    The term \\'performance management\\' has an aversive \\'managerial\\' aspect, is unappealing to many public sector staff and has an \\'image problem\\'. Perhaps as a consequence, it has failed to make a significant impact on Irish public sector workers, notably mental health nurses. In this paper, performance management is introduced and examined within an Irish healthcare context and with reference to its use in other countries. Some of the challenges faced by Irish mental health nurses and the potential benefits of working within a performance managed workplace are discussed. The paper concludes that performance management is likely to increasingly affect nurses, either as active agents or as passive recipients of a change that is thrust on them. The authors anticipate that the performance management \\'image problem\\' will give way to recognition that this is a fundamental change which has the potential to enable health services to change. This change will bring high standards of transparency, worker involvement in decision making, an explicit value base for health services and individual teams. It provides the potential for clear practice standards and high standards of transparency as well as worker welfare in all aspects, including supporting employment and career progression.

  16. Advancement of vision-based SLAM from static to dynamic environments

    CSIR Research Space (South Africa)

    Pancham, A

    2012-11-01

    Full Text Available Simultaneous Localization And Mapping (SLAM) allows a mobile robot to construct a map of an unknown, static environment and simultaneously localize itself. Real world environments, however, have dynamic objects such as people, doors that open...

  17. Cooperative Airborne Inertial-SLAM for Improved Platform and Feature/Target Localisation

    National Research Council Canada - National Science Library

    Sukkarieh, Salah; Bryson, Mitch

    2008-01-01

    .... The benefit of using the SLAM algorithm is that it can determine the accuracy of both platform and target locations, both of which improve as a function of feature/target revisitation or sharing...

  18. Elastic LiDAR Fusion: Dense Map-Centric Continuous-Time SLAM

    OpenAIRE

    Park, Chanoh; Moghadam, Peyman; Kim, Soohwan; Elfes, Alberto; Fookes, Clinton; Sridharan, Sridha

    2017-01-01

    The concept of continuous-time trajectory representation has brought increased accuracy and efficiency to multi-modal sensor fusion in modern SLAM. However, regardless of these advantages, its offline property caused by the requirement of global batch optimization is critically hindering its relevance for real-time and life-long applications. In this paper, we present a dense map-centric SLAM method based on a continuous-time trajectory to cope with this problem. The proposed system locally f...

  19. Integration of IMU and Velodyne LiDAR sensor in an ICP-SLAM framework

    OpenAIRE

    Zhang, Erik

    2016-01-01

    Simultaneous localization and mapping (SLAM) of an unknown environment is a critical step for many autonomous processes. For this work, we propose a solution which does not rely on storing descriptors of the environment and performing descriptors filtering. Compared to most SLAM based methods this work with general sparse point clouds with the underlying generalized ICP (GICP) algorithm for point cloud registration. This thesis presents a modified GICP method and an investigation of how and i...

  20. Microscopic insight into thermodynamics of conformational changes of SAP-SLAM complex in signal transduction cascade

    Science.gov (United States)

    Samanta, Sudipta; Mukherjee, Sanchita

    2017-04-01

    The signalling lymphocytic activation molecule (SLAM) family of receptors, expressed by an array of immune cells, associate with SLAM-associated protein (SAP)-related molecules, composed of single SH2 domain architecture. SAP activates Src-family kinase Fyn after SLAM ligation, resulting in a SLAM-SAP-Fyn complex, where, SAP binds the Fyn SH3 domain that does not involve canonical SH3 or SH2 interactions. This demands insight into this SAP mediated signalling cascade. Thermodynamics of the conformational changes are extracted from the histograms of dihedral angles obtained from the all-atom molecular dynamics simulations of this structurally well characterized SAP-SLAM complex. The results incorporate the binding induced thermodynamic changes of individual amino acid as well as the secondary structural elements of the protein and the solvent. Stabilization of the peptide partially comes through a strong hydrogen bonding network with the protein, while hydrophobic interactions also play a significant role where the peptide inserts itself into a hydrophobic cavity of the protein. SLAM binding widens SAP's second binding site for Fyn, which is the next step in the signal transduction cascade. The higher stabilization and less fluctuation of specific residues of SAP in the Fyn binding site, induced by SAP-SLAM complexation, emerge as the key structural elements to trigger the recognition of SAP by the SH3 domain of Fyn. The thermodynamic quantification of the protein due to complexation not only throws deeper understanding in the established mode of SAP-SLAM interaction but also assists in the recognition of the relevant residues of the protein responsible for alterations in its activity.

  1. The convergence of the Central American countries to International Accounting Standards

    Directory of Open Access Journals (Sweden)

    Carlos Araya-Leandro

    2016-04-01

    Full Text Available Abstract: In the last few decades, Central American countries are making a significant effort in order to modernize their governments' legislation both on financial management and systems of financial information. In this sense, these countries aim to enhance the quality of public financial information in order to improve decision-making processes, decrease the level of corruption, and keep citizens informed. In this context, the purpose of this paper is twofold. Firstly, to assess the degree of similarity of the financial information that is being developed by Central American governments with regard to the recommendations set up by Ipsas, and secondly, to analyse the efforts and the strategies that those countries are carrying out in the process of implementing those standards. To determine the differences in the information containing the annual financial statements issued by national public authorities and the recommendations set up by Ipsas we conducted a deductive content analysis. In view of the results we can say that the quality of annual financial statements presented by the countries in Central America, in comparison to the recommendations by the Ipsas concerning Ifac information, is not enough. Hence, in order to operate significant changes, it is still necessary to create new strategies for the implementation of the Ipsas.

  2. Canine distemper virus isolated from a monkey efficiently replicates on Vero cells expressing non-human primate SLAM receptors but not human SLAM receptor.

    Science.gov (United States)

    Feng, Na; Liu, Yuxiu; Wang, Jianzhong; Xu, Weiwei; Li, Tiansong; Wang, Tiecheng; Wang, Lei; Yu, Yicong; Wang, Hualei; Zhao, Yongkun; Yang, Songtao; Gao, Yuwei; Hu, Guixue; Xia, Xianzhu

    2016-08-02

    In 2008, an outbreak of canine distemper virus (CDV) infection in monkeys was reported in China. We isolated CDV strain (subsequently named Monkey-BJ01-DV) from lung tissue obtained from a rhesus monkey that died in this outbreak. We evaluated the ability of this virus on Vero cells expressing SLAM receptors from dog, monkey and human origin, and analyzed the H gene of Monkey-BJ01-DV with other strains. The Monkey-BJ01-DV isolate replicated to the highest titer on Vero cells expressing dog-origin SLAM (10(5.2±0.2) TCID50/ml) and monkey-origin SLAM (10(5.4±0.1) TCID50/ml), but achieved markedly lower titers on human-origin SLAM cells (10(3.3±0.3) TCID50/ml). Phylogenetic analysis of the full-length H gene showed that Monkey-BJ01-DV was highly related to other CDV strains obtained during recent CDV epidemics among species of the Canidae family in China, and these Monkey strains CDV (Monkey-BJ01-DV, CYN07-dV, Monkey-KM-01) possessed a number of amino acid specific substitutions (E276V, Q392R, D435Y and I542F) compared to the H protein of CDV epidemic in other animals at the same period. Our results suggested that the monkey origin-CDV-H protein could possess specific substitutions to adapt to the new host. Monkey-BJ01-DV can efficiently use monkey- and dog-origin SLAM to infect and replicate in host cells, but further adaptation may be required for efficient replication in host cells expressing the human SLAM receptor.

  3. Canine Distemper Virus Fusion Activation: Critical Role of Residue E123 of CD150/SLAM.

    Science.gov (United States)

    Khosravi, Mojtaba; Bringolf, Fanny; Röthlisberger, Silvan; Bieringer, Maria; Schneider-Schaulies, Jürgen; Zurbriggen, Andreas; Origgi, Francesco; Plattet, Philippe

    2016-02-01

    Measles virus (MeV) and canine distemper virus (CDV) possess tetrameric attachment proteins (H) and trimeric fusion proteins, which cooperate with either SLAM or nectin 4 receptors to trigger membrane fusion for cell entry. While the MeV H-SLAM cocrystal structure revealed the binding interface, two distinct oligomeric H assemblies were also determined. In one of the conformations, two SLAM units were sandwiched between two discrete H head domains, thus spotlighting two binding interfaces ("front" and "back"). Here, we investigated the functional relevance of both interfaces in activating the CDV membrane fusion machinery. While alanine-scanning mutagenesis identified five critical regulatory residues in the front H-binding site of SLAM, the replacement of a conserved glutamate residue (E at position 123, replaced with A [E123A]) led to the most pronounced impact on fusion promotion. Intriguingly, while determination of the interaction of H with the receptor using soluble constructs revealed reduced binding for the identified SLAM mutants, no effect was recorded when physical interaction was investigated with the full-length counterparts of both molecules. Conversely, although mutagenesis of three strategically selected residues within the back H-binding site of SLAM did not substantially affect fusion triggering, nevertheless, the mutants weakened the H-SLAM interaction recorded with the membrane-anchored protein constructs. Collectively, our findings support a mode of binding between the attachment protein and the V domain of SLAM that is common to all morbilliviruses and suggest a major role of the SLAM residue E123, located at the front H-binding site, in triggering the fusion machinery. However, our data additionally support the hypothesis that other microdomain(s) of both glycoproteins (including the back H-binding site) might be required to achieve fully productive H-SLAM interactions. A complete understanding of the measles virus and canine distemper virus

  4. Financial Accounting: Classifications and Standard Terminology for Local and State School Systems. State Educational Records and Reports Series: Handbook II, Revised.

    Science.gov (United States)

    Roberts, Charles T., Comp.; Lichtenberger, Allan R., Comp.

    This handbook has been prepared as a vehicle or mechanism for program cost accounting and as a guide to standard school accounting terminology for use in all types of local and intermediate education agencies. In addition to classification descriptions, program accounting definitions, and proration of cost procedures, some units of measure and…

  5. Accounting for Carbon Stocks in Soils and Measuring GHGs Emission Fluxes from Soils: Do We Have the Necessary Standards?

    Directory of Open Access Journals (Sweden)

    Antonio Bispo

    2017-07-01

    Full Text Available Soil is a key compartment for climate regulation as a source of greenhouse gases (GHGs emissions and as a sink of carbon. Thus, soil carbon sequestration strategies should be considered alongside reduction strategies for other greenhouse gas emissions. Taking this into account, several international and European policies on climate change are now acknowledging the importance of soils, which means that proper, comparable and reliable information is needed to report on carbon stocks and GHGs emissions from soil. It also implies a need for consensus on the adoption and verification of mitigation options that soil can provide. Where consensus is a key aspect, formal standards and guidelines come into play. This paper describes the existing ISO soil quality standards that can be used in this context, and calls for new ones to be developed through (international collaboration. Available standards cover the relevant basic soil parameters including carbon and nitrogen content but do not yet consider the dynamics of those elements. Such methods have to be developed together with guidelines consistent with the scale to be investigated and the specific use of the collected data. We argue that this standardization strategy will improve the reliability of the reporting procedures and results of the different climate models that rely on soil quality data.

  6. Flat plate approximation in the three-dimensional slamming; Heiban kinji ni yoru sanjigen suimen shogeki keisanho ni tsuite

    Energy Technology Data Exchange (ETDEWEB)

    Toyama, Y. [Mitsui Engineering and Shipbuilding Co. Ltd., Tokyo (Japan)

    1996-12-31

    A slamming load generated by interactive motions between a ship body and water face is an important load in ensuring safety of the ship. A flat plate approximation developed by Wagner is used as a two-dimensional slamming theory, but it has a drawback in handling edges of a flat plate. Therefore, an attempt was made to expand the two-dimensional Wagner`s theory to three dimensions. This paper first shows a method to calculate water face slamming of an arbitrary axisymmetric body by using circular plate approximation. The paper then proposes a method to calculate slamming pressure distribution and slamming force for the case when shape of the water contacting surface may be approximated by an elliptic shape. Expansion to the three dimensions made clear to some extent the characteristics of the three-dimensional slamming. In the case of two dimensions or a circular column for example, the water contacting area increases rapidly in the initial stage generating large slamming force. However, in the case of three dimensions, since the water contacting area expands longitudinally and laterally, the slamming force tends to increase gradually. Maximum slamming pressure was found proportional to square of moving velocity in a water contacting boundary in the case of three dimensions, and similar to stagnation pressure on a gliding plate. 12 refs., 17 figs., 1 tab.

  7. Flat plate approximation in the three-dimensional slamming; Heiban kinji ni yoru sanjigen suimen shogeki keisanho ni tsuite

    Energy Technology Data Exchange (ETDEWEB)

    Toyama, Y [Mitsui Engineering and Shipbuilding Co. Ltd., Tokyo (Japan)

    1997-12-31

    A slamming load generated by interactive motions between a ship body and water face is an important load in ensuring safety of the ship. A flat plate approximation developed by Wagner is used as a two-dimensional slamming theory, but it has a drawback in handling edges of a flat plate. Therefore, an attempt was made to expand the two-dimensional Wagner`s theory to three dimensions. This paper first shows a method to calculate water face slamming of an arbitrary axisymmetric body by using circular plate approximation. The paper then proposes a method to calculate slamming pressure distribution and slamming force for the case when shape of the water contacting surface may be approximated by an elliptic shape. Expansion to the three dimensions made clear to some extent the characteristics of the three-dimensional slamming. In the case of two dimensions or a circular column for example, the water contacting area increases rapidly in the initial stage generating large slamming force. However, in the case of three dimensions, since the water contacting area expands longitudinally and laterally, the slamming force tends to increase gradually. Maximum slamming pressure was found proportional to square of moving velocity in a water contacting boundary in the case of three dimensions, and similar to stagnation pressure on a gliding plate. 12 refs., 17 figs., 1 tab.

  8. An Integrated GNSS/INS/LiDAR-SLAM Positioning Method for Highly Accurate Forest Stem Mapping

    Directory of Open Access Journals (Sweden)

    Chuang Qian

    2016-12-01

    Full Text Available Forest mapping, one of the main components of performing a forest inventory, is an important driving force in the development of laser scanning. Mobile laser scanning (MLS, in which laser scanners are installed on moving platforms, has been studied as a convenient measurement method for forest mapping in the past several years. Positioning and attitude accuracies are important for forest mapping using MLS systems. Inertial Navigation Systems (INSs and Global Navigation Satellite Systems (GNSSs are typical and popular positioning and attitude sensors used in MLS systems. In forest environments, because of the loss of signal due to occlusion and severe multipath effects, the positioning accuracy of GNSS is severely degraded, and even that of GNSS/INS decreases considerably. Light Detection and Ranging (LiDAR-based Simultaneous Localization and Mapping (SLAM can achieve higher positioning accuracy in environments containing many features and is commonly implemented in GNSS-denied indoor environments. Forests are different from an indoor environment in that the GNSS signal is available to some extent in a forest. Although the positioning accuracy of GNSS/INS is reduced, estimates of heading angle and velocity can maintain high accurate even with fewer satellites. GNSS/INS and the LiDAR-based SLAM technique can be effectively integrated to form a sustainable, highly accurate positioning and mapping solution for use in forests without additional hardware costs. In this study, information such as heading angles and velocities extracted from a GNSS/INS is utilized to improve the positioning accuracy of the SLAM solution, and two information-aided SLAM methods are proposed. First, a heading angle-aided SLAM (H-aided SLAM method is proposed that supplies the heading angle from GNSS/INS to SLAM. Field test results show that the horizontal positioning accuracy of an entire trajectory of 800 m is 0.13 m and is significantly improved (by 70% compared to that

  9. The Formation of Accounting Policies for Processing Enterprises in the Context of Adaptation of National Regulations to the International Standards of Accounting and Reporting

    OpenAIRE

    Rozheliuk Viktoriia M.; Denchuk Pavlo N.

    2017-01-01

    The article defines principles for preparation of accounting policies using both domestic and foreign experience, generalizes scientific and theoretical approaches, and improves the wordings of the concept of «accounting policy». The feasibility of conducting a preliminary assessment of efficiency of organizational activities through the use of the criteria generalized in the accounting policy has been substantiated, the legal and regulatory levels have been highlighted, taking into considera...

  10. Smart watch RSSI localization and refinement for behavioral classification using laser-SLAM for mapping and fingerprinting.

    Science.gov (United States)

    Carlson, Jay D; Mittek, Mateusz; Parkison, Steven A; Sathler, Pedro; Bayne, David; Psota, Eric T; Perez, Lance C; Bonasera, Stephen J

    2014-01-01

    As a first step toward building a smart home behavioral monitoring system capable of classifying a wide variety of human behavior, a wireless sensor network (WSN) system is presented for RSSI localization. The low-cost, non-intrusive system uses a smart watch worn by the user to broadcast data to the WSN, where the strength of the radio signal is evaluated at each WSN node to localize the user. A method is presented that uses simultaneous localization and mapping (SLAM) for system calibration, providing automated fingerprinting associating the radio signal strength patterns to the user's location within the living space. To improve the accuracy of localization, a novel refinement technique is introduced that takes into account typical movement patterns of people within their homes. Experimental results demonstrate that the system is capable of providing accurate localization results in a typical living space.

  11. The application of “fair value” accounting standards to the income statements of companies listed in the Portuguese Stock Index-20 (PSI-20)

    OpenAIRE

    Tiago Cardão-Pito; Jorge Barros

    2016-01-01

    Purpose – “Fair value” accounting standards are not consensual. Supporters claim that they offer a methodology to find the “correct” value of accounting items, whereas critics contend that “fair value” accounting reduces the reliability of financial statements through a complex and unpractical method based on subjective information. Still, the impacts of “fair value” accounting upon taxes and public revenues are rarely discussed. Design/methodology/approach – The Portuguese case allows...

  12. Accounting for both local aquatic community composition and bioavailability in setting site-specific quality standards for zinc.

    Science.gov (United States)

    Peters, Adam; Simpson, Peter; Moccia, Alessandra

    2014-01-01

    Recent years have seen considerable improvement in water quality standards (QS) for metals by taking account of the effect of local water chemistry conditions on their bioavailability. We describe preliminary efforts to further refine water quality standards, by taking account of the composition of the local ecological community (the ultimate protection objective) in addition to bioavailability. Relevance of QS to the local ecological community is critical as it is important to minimise instances where quality classification using QS does not reconcile with a quality classification based on an assessment of the composition of the local ecology (e.g. using benthic macroinvertebrate quality assessment metrics such as River InVertebrate Prediction and Classification System (RIVPACS)), particularly where ecology is assessed to be at good or better status, whilst chemical quality is determined to be failing relevant standards. The alternative approach outlined here describes a method to derive a site-specific species sensitivity distribution (SSD) based on the ecological community which is expected to be present at the site in the absence of anthropogenic pressures (reference conditions). The method combines a conventional laboratory ecotoxicity dataset normalised for bioavailability with field measurements of the response of benthic macroinvertebrate abundance to chemical exposure. Site-specific QSref are then derived from the 5%ile of this SSD. Using this method, site QSref have been derived for zinc in an area impacted by historic mining activities. Application of QSref can result in greater agreement between chemical and ecological metrics of environmental quality compared with the use of either conventional (QScon) or bioavailability-based QS (QSbio). In addition to zinc, the approach is likely to be applicable to other metals and possibly other types of chemical stressors (e.g. pesticides). However, the methodology for deriving site-specific targets requires

  13. La proteína asociada a SLAM (SAP regula la expresión de IFN-g en lepra The SLAM-associated protein (SAP regulates IFN-g expression in leprosy

    Directory of Open Access Journals (Sweden)

    María F. Quiroga

    2004-10-01

    Full Text Available La inmunidad protectora contra Mycobacterium leprae requiere IFN-g. Los pacientes con lepra tuberculoide producen localmente citoquinas Th1, mientras que los pacientes lepromatosos producen citoquinas Th2. La molécula linfocitaria activadora de señales (SLAM y la proteína asociada a SLAM (SAP participan en la diferenciación celular que conduce a producción de patrones específicos de citoquinas. A fin de investigar la vía SLAM/SAP en la infección por M. leprae, determinamos expresión de ARN mensajero (ARNm de SAP, IFN-g y SLAM en pacientes con lepra. Observamos que la expresión de SLAM correlacionó en forma directa con la expresión de IFN-g, mientras que la expresión de SAP correlacionó inversamente con la expresión de ambas proteínas. Así, nuestros resultados indican que SAP interferiría con las respuestas de citoquinas Th1 mientras que SLAM contribuiría con la respuesta Th1 en lepra, señalando a la vía SLAM/SAP como potencial blanco modulador de citoquinas en enfermedades con respuestas Th2 disfuncionales.Tuberculoid leprosy patients locally produce Th1 cytokines, while lepromatous patients produce Th2 cytokines. Signaling lymphocytic activation molecule (SLAM and the SLAM-associated protein (SAP participate in the differentiation process that leads to the production of specific patterns of cytokines by activated T cells. To investigate the SLAM/SAP pathway in M. leprae infection, we determined the expression of SAP, IFN-g and SLAM RNA messenger in leprosy patients. We found a direct correlation of SLAM expression with IFN-g expression, whereas the expression of SAP was inversely correlated with the expression of both SLAM and IFN-g. Therefore, our data indicate that SAP might interfere with Th1 cytokine responses while SLAM expression may contribute to Th1 responses in leprosy. This study further suggests that the SLAM/SAP pathway might be a focal point for therapeutic modulation of T cell cytokine responses in diseases

  14. Regulation of accounting standards

    OpenAIRE

    Μαυρόγιαννη, Λεμονιά

    2014-01-01

    Η παρούσα διπλωματική εργασία πραγματεύεται το ρυθμιστικό ή κανονιστικό πλαίσιο των διαδικασιών που σχετίζονται με την παραγωγή λογιστικών πληροφοριών. Σκοπός της παρούσας εργασίας είναι να αναλύσει τις μορφές ρύθμισης σε επίπεδο Χρηματοοικονομικής Πληροφόρησης σε διεθνές πλαίσιο. Η μεθοδολογία που ακολουθήθηκε για την διεξαγωγή της έρευνας αυτής βασίστηκε στην ανάλυση της διεθνούς βιβλιογραφίας. Μερικά από τα κυριότερα συμπεράσματα που προέκυψαν από την έρευνα είναι ότι δίνεται ρυθμιστική κα...

  15. CHART OF ACCOUNTS OF THE RUSSIAN FEDERATION SHOULD BE DETAILED WITH REFORMING OF AN ACCOUNTING REPORTING ON THE BASIS OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS

    Directory of Open Access Journals (Sweden)

    Gegetsik A. Tovmasyan

    2013-01-01

    Full Text Available The article deals with the problem related to information base of accounting (financial reporting, which depends on conducting accounting and creation of detailed classification of chart of accounts of the Russian Federation. It is offered to change the structure of the balance sheet and the report on changes of the capital in the Russian Federation with introduction of “paid-in capital” indicator which not only unifies the reporting according to IFRS, but also will allow objectively estimating and predicting results and risks of both business activity and investment activity.

  16. Impacts of Reinsurance Operations on Significant Items of the Financial Statements of Commercial Insurance Companies According to Czech Accounting Legislation and International Accounting Standards

    OpenAIRE

    Jana Gláserová; Eva Vávrová

    2015-01-01

    The principal aim of the paper is to determine the impact of reinsurance operations in commercial insurance companies, in accordance with the relevant accounting legislation, for certain significant items of the financial statements. In actual fact, the reinsurance operations affect the profit of a commercial insurance company, following the financial statements. The prerequisite for fulfilling the objective of the paper is to analyse the accounting legislation for reinsurance operations in c...

  17. Impacts of Reinsurance Operations on Significant Items of the Financial Statements of Commercial Insurance Companies According to Czech Accounting Legislation and International Accounting Standards

    Directory of Open Access Journals (Sweden)

    Jana Gláserová

    2015-01-01

    Full Text Available The principal aim of the paper is to determine the impact of reinsurance operations in commercial insurance companies, in accordance with the relevant accounting legislation, for certain significant items of the financial statements. In actual fact, the reinsurance operations affect the profit of a commercial insurance company, following the financial statements. The prerequisite for fulfilling the objective of the paper is to analyse the accounting legislation for reinsurance operations in commercial insurance companies. Attention will be devoted also to the method of accounting for reinsurance operations and their specific reporting in various parts of the financial statements of commercial insurance companies. The partial aim of this paper is to identify significant differences in the area of accounting of commercial insurance companies, based on the comparison of accounting practices of the issues examined in accordance with IAS/IFRS. In the conclusion, the authors will address the latest development of necessary steps in adopting the concept of IFRS 4 Phase II and accomplishing the process of the application of IFRS 4 Phase II to the accounts of commercial insurance companies.

  18. Shocklets, SLAMS, and Field-Aligned Ion Beams in the Terrestrial Foreshock

    Science.gov (United States)

    Wilson, L. B.; Koval, A.; Sibeck, D. G.; Szabo, A.; Cattell, C. A.; Kasper, J. C.; Maruca, B. A.; Pulupa, M.; Salem, C. S.; Wilber, M.

    2012-01-01

    We present Wind spacecraft observations of ion distributions showing field- aligned beams (FABs) and large-amplitude magnetic fluctuations composed of a series of shocklets and short large-amplitude magnetic structures (SLAMS). The FABs are found to have T(sub k) approx 80-850 eV, V(sub b)/V(sub sw) approx 1.3-2.4, T(sub perpendicular,b)/T(sub paralell,b) approx 1-8, and n(sub b)/n(sub o) approx 0.2-11%. Saturation amplitudes for ion/ion resonant and non-resonant instabilities are too small to explain the observed SLAMS amplitudes. We show two examples where groups of SLAMS can act like a local quasi-perpendicular shock reflecting ions to produce the FABs, a scenario distinct from the more-common production at the quasi-perpendicular bow shock. The SLAMS exhibit a foot-like magnetic enhancement with a leading magnetosonic whistler train, consistent with previous observations. Strong ion and electron heating are observed within the series of shocklets and SLAMS with temperatures increasing by factors approx > 5 and approx >3, respectively. Both the core and halo electron components show strong perpendicular heating inside the feature.

  19. A SLAM based on auxiliary marginalised particle filter and differential evolution

    Science.gov (United States)

    Havangi, R.; Nekoui, M. A.; Teshnehlab, M.; Taghirad, H. D.

    2014-09-01

    FastSLAM is a framework for simultaneous localisation and mapping (SLAM) using a Rao-Blackwellised particle filter. In FastSLAM, particle filter is used for the robot pose (position and orientation) estimation, and parametric filter (i.e. EKF and UKF) is used for the feature location's estimation. However, in the long term, FastSLAM is an inconsistent algorithm. In this paper, a new approach to SLAM based on hybrid auxiliary marginalised particle filter and differential evolution (DE) is proposed. In the proposed algorithm, the robot pose is estimated based on auxiliary marginal particle filter that operates directly on the marginal distribution, and hence avoids performing importance sampling on a space of growing dimension. In addition, static map is considered as a set of parameters that are learned using DE. Compared to other algorithms, the proposed algorithm can improve consistency for longer time periods and also, improve the estimation accuracy. Simulations and experimental results indicate that the proposed algorithm is effective.

  20. Indicators of working capital management before and after the adoption of the international accounting standards in Brazil

    Directory of Open Access Journals (Sweden)

    Taís Duarte Silva

    2016-08-01

    Full Text Available The issues concerning the adoption of the international standards in Accounting have been frequently discussed, seeking to understand the possible impacts perceived in companies after the enactment of Law No. 11.638 / 2007. In this context, although appropriate working capital management is crucial to the life of organizations, few studies have been conducted. Thus, this study aimed to compare the indicators of working capital management before and after the adoption of the law, these being: Net Working Capital (NWC, Working Capital Requirement (WCR, Cash Balance (CB and Liquidity Ratio (LR. Therefore, a descriptive study was conducted using document analysis of financial statements with a quantitative approach. The study sample consisted of 35 economic sectors, calculating the indicators of all companies in these sectors for the period from 2004 till 2013, which permitted the comparison of a four-year period before and four years after the adoption of the international standards. In order to identify significant changes in the indicators, we used the nonparametric Mann-Whitney test. The results showed significant changes in the indicators NWC, CB and LR, without significant change in the WCR, which suggests that the financial assets and liabilities have undergone more changes than the operating assets and liabilities

  1. a Variant of Lsd-Slam Capable of Processing High-Speed Low-Framerate Monocular Datasets

    Science.gov (United States)

    Schmid, S.; Fritsch, D.

    2017-11-01

    We develop a new variant of LSD-SLAM, called C-LSD-SLAM, which is capable of performing monocular tracking and mapping in high-speed low-framerate situations such as those of the KITTI datasets. The methods used here are robust against the influence of erronously triangulated points near the epipolar direction, which otherwise causes tracking divergence.

  2. Nuclear fuel technology - Tank calibration and volume determination for nuclear materials accountancy - Part 2: Data standardization for tank calibration

    International Nuclear Information System (INIS)

    2007-01-01

    Measurements of the volume and height of liquid in a process accountancy tank are often made in order to estimate or verify the tank's calibration or volume measurement equation. The calibration equation relates the response of the tank's measurement system to some independent measure of tank volume. The ultimate purpose of the calibration exercise is to estimate the tank's volume measurement equation (the inverse of the calibration equation), which relates tank volume to measurement system response. In this part of ISO 18213, it is assumed that the primary measurement-system response variable is liquid height and that the primary measure of liquid content is volume. This part of ISO 18213 presents procedures for standardizing a set of calibration data to a fixed set of reference conditions so as to minimize the effect of variations in ambient conditions that occur during the measurement process. The procedures presented herein apply generally to measurements of liquid height and volume obtained for the purpose of calibrating a tank (i.e. calibrating a tank's measurement system). When used in connection with other parts of ISO 18213, these procedures apply specifically to tanks equipped with bubbler probe systems for measuring liquid content. The standardization algorithms presented herein can be profitably applied when only estimates of ambient conditions, such as temperature, are available. However, the most reliable results are obtained when relevant ambient conditions are measured for each measurement of volume and liquid height in a set of calibration data. Information is provided on scope, physical principles, data required, calibration data, dimensional changes in the tank, multiple calibration runs and results on standardized calibration data. Four annexes inform about density of water, buoyancy corrections for mass determination, determination of tank heel volume and statistical method for aligning data from several calibration runs. A bibliography is

  3. The Interpretation of "in Context" Verbal Probability Expressions Used in International Accounting Standards: A Comparison of English and Chinese Students Studying at English Speaking Universities

    Science.gov (United States)

    Salleh, Safrul Izani Mohd; Gardner, John C.; Sulong, Zunaidah; McGowan, Carl B., Jr.

    2011-01-01

    This study examines the differences in the interpretation of ten "in context" verbal probability expressions used in accounting standards between native Chinese speaking and native English speaking accounting students in United Kingdom universities. The study assesses the degree of grouping factors consensus on the numerical…

  4. 42 CFR 137.168 - May the Secretary require audit or accounting standards other than those specified in § 137.167?

    Science.gov (United States)

    2010-10-01

    ... SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.168 May the Secretary require audit or accounting standards other than those specified in § 137.167? No, no other audit... 42 Public Health 1 2010-10-01 2010-10-01 false May the Secretary require audit or accounting...

  5. A Fast Map Merging Algorithm in the Field of Multirobot SLAM

    Directory of Open Access Journals (Sweden)

    Yanli Liu

    2013-01-01

    Full Text Available In recent years, the research on single-robot simultaneous localization and mapping (SLAM has made a great success. However, multirobot SLAM faces many challenging problems, including unknown robot poses, unshared map, and unstable communication. In this paper, a map merging algorithm based on virtual robot motion is proposed for multi-robot SLAM. The thinning algorithm is used to construct the skeleton of the grid map’s empty area, and a mobile robot is simulated in one map. The simulated data is used as information sources in the other map to do partial map Monte Carlo localization; if localization succeeds, the relative pose hypotheses between the two maps can be computed easily. We verify these hypotheses using the rendezvous technique and use them as initial values to optimize the estimation by a heuristic random search algorithm.

  6. [Establishment and application of a Vero cell line stably expressing raccoon dog SLAM, the cellular receptor of canine distemper virus].

    Science.gov (United States)

    Zhao, Jianjun; Yan, Ruxun; Zhang, Hailing; Zhang, Lei; Hu, Bo; Bai, Xue; Shao, Xiqun; Chai, Xiuli; Yan, Xijun; Wu, Wei

    2012-12-04

    The signaling lymphocyte activation molecule (SLAM, also known as CD150), is used as a cellular receptor by canine distemper virus (CDV). Wild-type strains of CDVs can be isolated and propagated efficiently in non-lymphoid cells expressing this protein. Our aim is to establish a Vero cells expressing raccoon dog SLAM (rSLAM) to efficiently isolate CDV from pathological samples. A eukaryotic expression plasmid, pIRES2-EGFP-rSLAMhis, containing rSLAM gene fused with six histidine-coding sequence, EGFP gene, and neomycin resistance gene was constructed. After transfection with the plasmid, a stable cell line, Vero-rSLAM, was screened from Vero cells with the identification of EGFP reporter and G418 resistance. Three CD positive specimens from infected foxes and raccoon dogs were inoculated to Vero-rSLAM cells for CDV isolation. Foxes and raccoon dogs were inoculated subcutaneously LN (10)fl strain with 4 x 10(2.39)TCID50 dose to evaluate pathogenicity of CDV isolations. The rSLAMh fused gene was shown to transcript and express stably in Vero-rSLAM cells by RT-PCR and Immunohistochemistry assay. Three CDV strains were isolated successfully in Vero-rSLAM cells 36 -48 hours after inoculation with spleen or lung specimens from foxes and raccoon dogs with distemper. By contrast, no CDV was recovered from those CD positive specimens when Vero cells were used for virus isolation. Infected foxes and raccoon dogs with LN(10)f1 strain all showed typical CD symptoms and high mortality (2/3 for foxes and 3/3 for raccoon dogs) in 22 days post challenge. Our results indicate that Vero-rSLAM cells stably expressing raccoon dog SLAM are highly sensitive to CDV in clinical specimens and the CDV isolation can maintain high virulence to its host animals.

  7. IMLS-SLAM: scan-to-model matching based on 3D data

    OpenAIRE

    Deschaud, Jean-Emmanuel

    2018-01-01

    The Simultaneous Localization And Mapping (SLAM) problem has been well studied in the robotics community, especially using mono, stereo cameras or depth sensors. 3D depth sensors, such as Velodyne LiDAR, have proved in the last 10 years to be very useful to perceive the environment in autonomous driving, but few methods exist that directly use these 3D data for odometry. We present a new low-drift SLAM algorithm based only on 3D LiDAR data. Our method relies on a scan-to-model matching framew...

  8. Resting lymphocyte transduction with measles virus glycoprotein pseudotyped lentiviral vectors relies on CD46 and SLAM

    International Nuclear Information System (INIS)

    Zhou Qi; Schneider, Irene C.; Gallet, Manuela; Kneissl, Sabrina; Buchholz, Christian J.

    2011-01-01

    The measles virus (MV) glycoproteins hemagglutinin (H) and fusion (F) were recently shown to mediate transduction of resting lymphocytes by lentiviral vectors. MV vaccine strains use CD46 or signaling lymphocyte activation molecule (SLAM) as receptor for cell entry. A panel of H protein mutants derived from vaccine strain or wild-type MVs that lost or gained CD46 or SLAM receptor usage were investigated for their ability to mediate gene transfer into unstimulated T lymphocytes. The results demonstrate that CD46 is sufficient for efficient vector particle association with unstimulated lymphocytes. For stable gene transfer into these cells, however, both MV receptors were found to be essential.

  9. Visual SLAM and Moving-object Detection for a Small-size Humanoid Robot

    Directory of Open Access Journals (Sweden)

    Yin-Tien Wang

    2010-09-01

    Full Text Available In the paper, a novel moving object detection (MOD algorithm is developed and integrated with robot visual Simultaneous Localization and Mapping (vSLAM. The moving object is assumed to be a rigid body and its coordinate system in space is represented by a position vector and a rotation matrix. The MOD algorithm is composed of detection of image features, initialization of image features, and calculation of object coordinates. Experimentation is implemented on a small-size humanoid robot and the results show that the performance of the proposed algorithm is efficient for robot visual SLAM and moving object detection.

  10. MSGD: Scalable back-end for indoor magnetic field-based GraphSLAM

    OpenAIRE

    Gao, C; Harle, Robert Keith

    2017-01-01

    Simultaneous Localisation and Mapping (SLAM) systems that recover the trajectory of a robot or mobile device are characterised by a front-end and back-end. The front-end uses sensor observations to identify loop closures; the back-end optimises the estimated trajectory to be consistent with these closures. The GraphSLAM framework formulates the back-end problem as a graph-based optimisation on a pose graph. This paper describes a back-end system optimised for very dense sequence-based lo...

  11. A new design for SLAM front-end based on recursive SOM

    Science.gov (United States)

    Yang, Xuesi; Xia, Shengping

    2015-12-01

    Aiming at the graph optimization-based monocular SLAM, a novel design for the front-end in single camera SLAM is proposed, based on the recursive SOM. Pixel intensities are directly used to achieve image registration and motion estimation, which can save time compared with the current appearance-based frameworks, usually including feature extraction and matching. Once a key-frame is identified, a recursive SOM is used to actualize loop-closure detecting, resulting a more precise location. The experiment on a public dataset validates our method on a computer with a quicker and effective result.

  12. Delayed Monocular SLAM Approach Applied to Unmanned Aerial Vehicles.

    Science.gov (United States)

    Munguia, Rodrigo; Urzua, Sarquis; Grau, Antoni

    2016-01-01

    In recent years, many researchers have addressed the issue of making Unmanned Aerial Vehicles (UAVs) more and more autonomous. In this context, the state estimation of the vehicle position is a fundamental necessity for any application involving autonomy. However, the problem of position estimation could not be solved in some scenarios, even when a GPS signal is available, for instance, an application requiring performing precision manoeuvres in a complex environment. Therefore, some additional sensory information should be integrated into the system in order to improve accuracy and robustness. In this work, a novel vision-based simultaneous localization and mapping (SLAM) method with application to unmanned aerial vehicles is proposed. One of the contributions of this work is to design and develop a novel technique for estimating features depth which is based on a stochastic technique of triangulation. In the proposed method the camera is mounted over a servo-controlled gimbal that counteracts the changes in attitude of the quadcopter. Due to the above assumption, the overall problem is simplified and it is focused on the position estimation of the aerial vehicle. Also, the tracking process of visual features is made easier due to the stabilized video. Another contribution of this work is to demonstrate that the integration of very noisy GPS measurements into the system for an initial short period of time is enough to initialize the metric scale. The performance of this proposed method is validated by means of experiments with real data carried out in unstructured outdoor environments. A comparative study shows that, when compared with related methods, the proposed approach performs better in terms of accuracy and computational time.

  13. Delayed Monocular SLAM Approach Applied to Unmanned Aerial Vehicles.

    Directory of Open Access Journals (Sweden)

    Rodrigo Munguia

    Full Text Available In recent years, many researchers have addressed the issue of making Unmanned Aerial Vehicles (UAVs more and more autonomous. In this context, the state estimation of the vehicle position is a fundamental necessity for any application involving autonomy. However, the problem of position estimation could not be solved in some scenarios, even when a GPS signal is available, for instance, an application requiring performing precision manoeuvres in a complex environment. Therefore, some additional sensory information should be integrated into the system in order to improve accuracy and robustness. In this work, a novel vision-based simultaneous localization and mapping (SLAM method with application to unmanned aerial vehicles is proposed. One of the contributions of this work is to design and develop a novel technique for estimating features depth which is based on a stochastic technique of triangulation. In the proposed method the camera is mounted over a servo-controlled gimbal that counteracts the changes in attitude of the quadcopter. Due to the above assumption, the overall problem is simplified and it is focused on the position estimation of the aerial vehicle. Also, the tracking process of visual features is made easier due to the stabilized video. Another contribution of this work is to demonstrate that the integration of very noisy GPS measurements into the system for an initial short period of time is enough to initialize the metric scale. The performance of this proposed method is validated by means of experiments with real data carried out in unstructured outdoor environments. A comparative study shows that, when compared with related methods, the proposed approach performs better in terms of accuracy and computational time.

  14. Swap transactions as a financial tool, their recognition as international accounting standard 39 and display in financial statements

    Directory of Open Access Journals (Sweden)

    Ali Kablan

    2013-04-01

    Full Text Available Developments in international financial markets concern both developed countries and developing countries closely. The transactions of institutions arising from of commercial activities display a more complex and more risky state in line with international economic developments. The globalization trend in the world economy, the extreme fluctuations in currencies, interests and product prices have rendered closely following up the developments in financial tools mandatory. Taking advantage of derivative financial tools which increase the revenue of assets by taking future risks into consideration, impact a decrease in debt costs and has the purpose of transferring risks are of vital importance with respect to the successful management of companies. At the present time in which international commerce, free market economy and globalization has gained in importance, one of the derivative products used in risk management and have a wide implementation area is swap transactions. Swap transactions can be expressed as a financial transaction including the exchange of interest, foreign currency or both between two or more parties. Swap transactions in particular are used for purposes such as protection against risks due to interest rates and exchange rates, ensuring low cost financing, changing the debt structure and entering different markets. In this study, the generally defined characteristics of swap transactions, which have an important standing within financial risk management and have been rapidly developing in the world in recent years and their recognition according to the International Accounting Standard 39 concerning the recognition of swap transactions, which has in particular termed the study have been focused on. In the framework of the standard, interest swap and foreign currency swap implementation study were included with respect to the matter.

  15. Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting

    OpenAIRE

    World Bank

    2017-01-01

    The purpose of this report is to gain an understanding of the governance arrangements, procedures, and capacity for setting auditing standards in a jurisdiction, covering: (a) the adoption of International Standards on Auditing (ISA) where applicable, and (b) national auditing standards. The questions are based on examples of good practice followed by international standard-setting bodies....

  16. Accountability in Family Discourse: Socialization into Norms and Standards and Negotiation of Responsibility in Italian Dinner Conversations

    Science.gov (United States)

    Sterponi, Laura

    2009-01-01

    This article explores morality as situated activity and approaches the discursive practice of accountability in Italian family dinner conversations as an avenue for understanding the construction of moral behaviour in everyday interpersonal interaction. The article focuses in particular on "vicarious" accounts, namely accounts, or…

  17. Adaptive Monocular Visual-Inertial SLAM for Real-Time Augmented Reality Applications in Mobile Devices.

    Science.gov (United States)

    Piao, Jin-Chun; Kim, Shin-Dug

    2017-11-07

    Simultaneous localization and mapping (SLAM) is emerging as a prominent issue in computer vision and next-generation core technology for robots, autonomous navigation and augmented reality. In augmented reality applications, fast camera pose estimation and true scale are important. In this paper, we present an adaptive monocular visual-inertial SLAM method for real-time augmented reality applications in mobile devices. First, the SLAM system is implemented based on the visual-inertial odometry method that combines data from a mobile device camera and inertial measurement unit sensor. Second, we present an optical-flow-based fast visual odometry method for real-time camera pose estimation. Finally, an adaptive monocular visual-inertial SLAM is implemented by presenting an adaptive execution module that dynamically selects visual-inertial odometry or optical-flow-based fast visual odometry. Experimental results show that the average translation root-mean-square error of keyframe trajectory is approximately 0.0617 m with the EuRoC dataset. The average tracking time is reduced by 7.8%, 12.9%, and 18.8% when different level-set adaptive policies are applied. Moreover, we conducted experiments with real mobile device sensors, and the results demonstrate the effectiveness of performance improvement using the proposed method.

  18. Adaptive Monocular Visual–Inertial SLAM for Real-Time Augmented Reality Applications in Mobile Devices

    Directory of Open Access Journals (Sweden)

    Jin-Chun Piao

    2017-11-01

    Full Text Available Simultaneous localization and mapping (SLAM is emerging as a prominent issue in computer vision and next-generation core technology for robots, autonomous navigation and augmented reality. In augmented reality applications, fast camera pose estimation and true scale are important. In this paper, we present an adaptive monocular visual–inertial SLAM method for real-time augmented reality applications in mobile devices. First, the SLAM system is implemented based on the visual–inertial odometry method that combines data from a mobile device camera and inertial measurement unit sensor. Second, we present an optical-flow-based fast visual odometry method for real-time camera pose estimation. Finally, an adaptive monocular visual–inertial SLAM is implemented by presenting an adaptive execution module that dynamically selects visual–inertial odometry or optical-flow-based fast visual odometry. Experimental results show that the average translation root-mean-square error of keyframe trajectory is approximately 0.0617 m with the EuRoC dataset. The average tracking time is reduced by 7.8%, 12.9%, and 18.8% when different level-set adaptive policies are applied. Moreover, we conducted experiments with real mobile device sensors, and the results demonstrate the effectiveness of performance improvement using the proposed method.

  19. Efficient data association for view based SLAM using connected dominating sets

    NARCIS (Netherlands)

    Booij, O.; Zivkovic, Z.; Kröse, B.

    2009-01-01

    Loop closing in vision based SLAM applications is a difficult task. Comparing new image data with all previously acquired image data is practically impossible because of the high computational costs. Most approaches therefore compare new data with only a subset of the old data, for example by

  20. Adaptive Monocular Visual–Inertial SLAM for Real-Time Augmented Reality Applications in Mobile Devices

    Science.gov (United States)

    Piao, Jin-Chun; Kim, Shin-Dug

    2017-01-01

    Simultaneous localization and mapping (SLAM) is emerging as a prominent issue in computer vision and next-generation core technology for robots, autonomous navigation and augmented reality. In augmented reality applications, fast camera pose estimation and true scale are important. In this paper, we present an adaptive monocular visual–inertial SLAM method for real-time augmented reality applications in mobile devices. First, the SLAM system is implemented based on the visual–inertial odometry method that combines data from a mobile device camera and inertial measurement unit sensor. Second, we present an optical-flow-based fast visual odometry method for real-time camera pose estimation. Finally, an adaptive monocular visual–inertial SLAM is implemented by presenting an adaptive execution module that dynamically selects visual–inertial odometry or optical-flow-based fast visual odometry. Experimental results show that the average translation root-mean-square error of keyframe trajectory is approximately 0.0617 m with the EuRoC dataset. The average tracking time is reduced by 7.8%, 12.9%, and 18.8% when different level-set adaptive policies are applied. Moreover, we conducted experiments with real mobile device sensors, and the results demonstrate the effectiveness of performance improvement using the proposed method. PMID:29112143

  1. Sufficient Condition for Estimation in Designing H∞ Filter-Based SLAM

    Directory of Open Access Journals (Sweden)

    Nur Aqilah Othman

    2015-01-01

    Full Text Available Extended Kalman filter (EKF is often employed in determining the position of mobile robot and landmarks in simultaneous localization and mapping (SLAM. Nonetheless, there are some disadvantages of using EKF, namely, the requirement of Gaussian distribution for the state and noises, as well as the fact that it requires the smallest possible initial state covariance. This has led researchers to find alternative ways to mitigate the aforementioned shortcomings. Therefore, this study is conducted to propose an alternative technique by implementing H∞ filter in SLAM instead of EKF. In implementing H∞ filter in SLAM, the parameters of the filter especially γ need to be properly defined to prevent finite escape time problem. Hence, this study proposes a sufficient condition for the estimation purposes. Two distinct cases of initial state covariance are analysed considering an indoor environment to ensure the best solution for SLAM problem exists along with considerations of process and measurement noises statistical behaviour. If the prescribed conditions are not satisfied, then the estimation would exhibit unbounded uncertainties and consequently results in erroneous inference about the robot and landmarks estimation. The simulation results have shown the reliability and consistency as suggested by the theoretical analysis and our previous findings.

  2. Grotoco@SLAM: Second Language Acquisition Modeling with Simple Features, Learners and Task-wise Models

    DEFF Research Database (Denmark)

    Klerke, Sigrid; Martínez Alonso, Héctor; Plank, Barbara

    2018-01-01

    We present our submission to the 2018 Duolingo Shared Task on Second Language Acquisition Modeling (SLAM). We focus on evaluating a range of features for the task, including user-derived measures, while examining how far we can get with a simple linear classifier. Our analysis reveals that errors...

  3. Case note: CBB (SLAM!FM t. Minister van EZ en Radio 538)

    NARCIS (Netherlands)

    Hins, W.

    2008-01-01

    Bij de verdeling van FM-radiofrequenties in 1983 heeft SLAM!FM een frequentiepakket verworven voor recente bijzondere muziek. Haar toezegging om slechts een gering percentage hitmuziek uit te zenden was daarbij doorslaggevend. Later ontstaan problemen over de vraag wat ‘hitmuziek’ eigenlijk is. De

  4. Impact Analysis of Anti-dumping Responding on New Accounting Standards%反倾销应诉对我国会计准则影响分析

    Institute of Scientific and Technical Information of China (English)

    袁继安; 王淑川; 边保奇

    2011-01-01

    This paper analyzes the new corporation accounting principles real value on anti-dumping responding of fair value t criteria and new standards in cost accounting , exposed two key problems remained in the accounting principles.%文章分析了我国会计准则在公允价值计量属性与成本核算的新规定等方面对我国企业反倾销应诉工作的实际价值,阐明了准则在这方面仍然存在的两个关键问题。

  5. Effect of the signaling lymphocytic activation molecule (SLAM in the modulation of T cells in immune response to Leishmania braziliensis in vitro

    Directory of Open Access Journals (Sweden)

    Zirlane Castelo Branco Coêlho

    2017-02-01

    Full Text Available Introduction: Signaling lymphocyte activation molecule (SLAM is a self-ligand receptor on the surface of activated T- and B-lymphocytes, macrophages, and DC. Studies have shown PBMC from healthy individuals exposed to Leishmania differ in IFN-γ production. Objective: We investigated the role of SLAM signaling pathway in PMBC from high (HP and low (LP IFN-γ producers exposed to L. braziliensis in vitro. Methods: PBMC from 43 healthy individuals were cultured with or without antigen, α-SLAM, rIL-12 and rIFN-γ. The cytokines production was evaluated by ELISA, and SLAM expression by flow cytometry. Results: L. braziliensis associated with rIFN-γ or rIL-12 reduced early SLAM but did not modify this response later in HP. α-SLAM did not alter CD3+SLAM+ expression, and not affected IFN-γ and IL-13 production, in both groups, but increased significantly IL-10 in HP. Leishmania associated with α-SLAM and rIL-12 increased IFN-γ in LP, as well as IL-13 in HP. LP group presented low IFN-γ and IL-13 production, and low SLAM expression. Conclusion: Collectively, these findings suggest that when PBMC from healthy individuals are sensitized with L. braziliensis in vitro, SLAM acts in modulating Th1 response in HP individuals and induces a condition of immunosuppression in LP individuals.

  6. Determining a Consistent Set of Accounting and Financial Reporting Standards : A Research Note Based on the IASB-FASB Conceptual Framework Revision Project

    OpenAIRE

    Le Manh-Béna, Anne; Ramond, Olivier,

    2011-01-01

    Following the debate on the Conceptual Framework revision undertaken by the IASB and the FASB, this paper discusses three major concerns about the way financial reporting standards should be determined: (1) What is the role a Conceptual Framework?; (2) For whom and for which needs are accounting and financial reporting standards made?; and (3) What information set should financial reporting provide? We show that the perceived need of a Framework has resulted in practice in weak usefulness We ...

  7. IRBA SERIES : Accounting In Japan

    OpenAIRE

    Arai, Kiyomitsu

    1994-01-01

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

  8. Increased materiality judgments in financial accounting and external audit:A critical comparison between German and international standard setting

    OpenAIRE

    Müller-Burmeister, Cristina; Velte, Patrick

    2016-01-01

    The materiality principle supports the information function of accounting in order to enhance investors' decisions. Therefore, materiality guides the entity to present relevant information and to prevent information overload. This decision is mostly subjective and is based primarily on the individual's judgement in applying vague legal concepts. This could result in a greater expectation gap between management information and investors' understanding. The EU accounting directive 2013/34/EU st...

  9. Notification: EPA’s Compliance with Statement of Federal Financial Accounting Standards No. 47 and Treasury Financial Manual, Part 2, Chapter 4700

    Science.gov (United States)

    Project #OA&E-FY18-0249, June 6, 2018. The OIG plans to begin preliminary research on the EPA’s compliance with the Statement of Federal Financial Accounting Standards No. 47: Reporting Entity; and Treasury Financial Manual, Part 2, Chapter 4700

  10. Integrated High-Fidelity CFD/FE FSI Code Development and Benchmark Full-Scale Validation EFD for Slamming Analysis

    Science.gov (United States)

    2016-06-30

    accelerometers, an additional inertia navigation system, and L YDT’s. New tests were performed in the Atlantic Ocean and further insight into slamming was...accelerometers, an additional inertia navigation system, and LVDT’s. New tests were performed in the Atlantic Ocean and further insight into slamming was...measured data, Fig. 13. The Numerette was then operated in the Atlantic Ocean . A typical strain history is shown in Fig. 14. Fast Fourier Transforms

  11. SLAM algorithm applied to robotics assistance for navigation in unknown environments

    Directory of Open Access Journals (Sweden)

    Lobo Pereira Fernando

    2010-02-01

    Full Text Available Abstract Background The combination of robotic tools with assistance technology determines a slightly explored area of applications and advantages for disability or elder people in their daily tasks. Autonomous motorized wheelchair navigation inside an environment, behaviour based control of orthopaedic arms or user's preference learning from a friendly interface are some examples of this new field. In this paper, a Simultaneous Localization and Mapping (SLAM algorithm is implemented to allow the environmental learning by a mobile robot while its navigation is governed by electromyographic signals. The entire system is part autonomous and part user-decision dependent (semi-autonomous. The environmental learning executed by the SLAM algorithm and the low level behaviour-based reactions of the mobile robot are robotic autonomous tasks, whereas the mobile robot navigation inside an environment is commanded by a Muscle-Computer Interface (MCI. Methods In this paper, a sequential Extended Kalman Filter (EKF feature-based SLAM algorithm is implemented. The features correspond to lines and corners -concave and convex- of the environment. From the SLAM architecture, a global metric map of the environment is derived. The electromyographic signals that command the robot's movements can be adapted to the patient's disabilities. For mobile robot navigation purposes, five commands were obtained from the MCI: turn to the left, turn to the right, stop, start and exit. A kinematic controller to control the mobile robot was implemented. A low level behavior strategy was also implemented to avoid robot's collisions with the environment and moving agents. Results The entire system was tested in a population of seven volunteers: three elder, two below-elbow amputees and two young normally limbed patients. The experiments were performed within a closed low dynamic environment. Subjects took an average time of 35 minutes to navigate the environment and to learn how

  12. The Reality of Implementing International Accounting Standard 36 “Impairment of Assets” in Jordanian Industrial Companies Shareholders

    Directory of Open Access Journals (Sweden)

    Ahmad Nawaf Obaidat, Dr.

    2013-12-01

    One of the most important findings of the study is the existence of sufficient companies’ awareness and understanding of the importance of the standard. The study also revealed that the companies were committed to implement the standard and provide its related disclosures.

  13. Accountability in Grading Student Work: Securing Academic Standards in a Twenty-First Century Quality Assurance Context

    Science.gov (United States)

    Bloxham, Sue; Boyd, Pete

    2012-01-01

    This article, using a student outcomes definition of academic standards, reports on academics' sense of standards as enacted through marking practices. Twelve lecturers from two UK universities were asked to "think aloud" as they graded written assignments followed by a semi-structured interview. The interview data were used to…

  14. BRAZILIAN AND INTERNATIONAL ACCOUNTING STANDARDS APPLIED TO THE PUBLIC SECTOR AND THE CHALLENGE OF CONVERGENCE: A COMPARATIVE ANALYSIS - IPSAS AND NBCTSP

    Directory of Open Access Journals (Sweden)

    José Francisco Ribeiro Filho (in memoriam

    2012-11-01

    Full Text Available The aim in this study is to analyze the current stage of conceptual convergence between Brazilian accounting standards applied to the public sector (NBCTSP and the International Public Sector Accounting Standard (IPSAS. The complexity and range of transactions between public or private sector entities, as a result of market internationalization, demand continuous and dynamic assessment of the events that promote quantitative or qualitative equity changes. For this evaluation process, observing accounting principles and standards is important to guarantee, among other information characteristics, understandability and comparability, thus reducing costs for investors and users in general, in view of the barriers raised by diverse languages, cultures, tax and economic policies. For convergence analysis, the standards’ contents were subject to a comparative study, based on a descriptive analysis, with a view to verifying the existing adherence between Brazilian and international standards applied to the public sector. The results found highlight that different aspects still have to be discussed with a view to an actual convergence with the international standards; the current convergence is partial. The high-quality conceptual exposure of the NBCPSPs is observed though, while the contents of the IPSAS are more focused on operating procedures

  15. Taking a Step Forward in Public Health Finance: Establishing Standards for a Uniform Chart of Accounts Crosswalk.

    Science.gov (United States)

    Honoré, Peggy A; Leider, Jonathon P; Singletary, Vivian; Ross, David A

    2015-01-01

    In its 2012 report on the current and future states of public health finance, the Institute of Medicine noted, with concern, the relative lack of capacity for practitioners and researchers alike to make comparisons between health department expenditures across the country. This is due in part to different accounting systems, service portfolios, and state- or agency-specific reporting requirements. The Institute of Medicine called for a uniform chart of accounts, perhaps building on existing efforts such as the Public Health Uniform National Data Systems (PHUND$). Shortly thereafter, a group was convened to work with public health practitioners and researchers to develop a uniform chart of accounts crosswalk. A year-long process was undertaken to create the crosswalk. This commentary discusses that process, challenges encountered along the way and provides a draft crosswalk in line with the Foundational Public Health Services model that, if used by health departments, could allow for meaningful comparisons between agencies.

  16. A Harmonious Accounting Duo?

    Science.gov (United States)

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

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

  17. An Indoor Slam Method Based on Kinect and Multi-Feature Extended Information Filter

    Science.gov (United States)

    Chang, M.; Kang, Z.

    2017-09-01

    Based on the frame of ORB-SLAM in this paper the transformation parameters between adjacent Kinect image frames are computed using ORB keypoints, from which priori information matrix and information vector are calculated. The motion update of multi-feature extended information filter is then realized. According to the point cloud data formed by depth image, ICP algorithm was used to extract the point features of the point cloud data in the scene and built an observation model while calculating a-posteriori information matrix and information vector, and weakening the influences caused by the error accumulation in the positioning process. Furthermore, this paper applied ORB-SLAM frame to realize autonomous positioning in real time in interior unknown environment. In the end, Lidar was used to get data in the scene in order to estimate positioning accuracy put forward in this paper.

  18. AN INDOOR SLAM METHOD BASED ON KINECT AND MULTI-FEATURE EXTENDED INFORMATION FILTER

    Directory of Open Access Journals (Sweden)

    M. Chang

    2017-09-01

    Full Text Available Based on the frame of ORB-SLAM in this paper the transformation parameters between adjacent Kinect image frames are computed using ORB keypoints, from which priori information matrix and information vector are calculated. The motion update of multi-feature extended information filter is then realized. According to the point cloud data formed by depth image, ICP algorithm was used to extract the point features of the point cloud data in the scene and built an observation model while calculating a-posteriori information matrix and information vector, and weakening the influences caused by the error accumulation in the positioning process. Furthermore, this paper applied ORB-SLAM frame to realize autonomous positioning in real time in interior unknown environment. In the end, Lidar was used to get data in the scene in order to estimate positioning accuracy put forward in this paper.

  19. Mitigating check valve slamming and subsequentwater hammer events for PPFS using MOC

    International Nuclear Information System (INIS)

    Tian Wenxi; Su Guanghui; Wang Gaopeng; Qiu Suizheng; Xiao Zejun

    2009-01-01

    The method of characteristic (MOC) was adopted to analyze the check valve-induced water hammer behaviors for a Parallel Pumps Feedwater System (PPFS) during the alternate startup process. The motion of check valve disc was simulated using inertial valve model. Transient parameters including the pressure oscillation, local flow velocity and slamming of the check valve disc etc. have been obtained. The results showed that severe slamming between the valve disc and valve seat occurred during the alternate startup of parallel pumps. The induced maximum pressure vibration amplitude is up to 5.0 MPa. The scheme of appending a damping torque to slow down the check valve closing speed was also performed to mitigate of water hammer. It has been numerically approved to be an effective approach. (authors)

  20. Cooperative Monocular-Based SLAM for Multi-UAV Systems in GPS-Denied Environments.

    Science.gov (United States)

    Trujillo, Juan-Carlos; Munguia, Rodrigo; Guerra, Edmundo; Grau, Antoni

    2018-04-26

    This work presents a cooperative monocular-based SLAM approach for multi-UAV systems that can operate in GPS-denied environments. The main contribution of the work is to show that, using visual information obtained from monocular cameras mounted onboard aerial vehicles flying in formation, the observability properties of the whole system are improved. This fact is especially notorious when compared with other related visual SLAM configurations. In order to improve the observability properties, some measurements of the relative distance between the UAVs are included in the system. These relative distances are also obtained from visual information. The proposed approach is theoretically validated by means of a nonlinear observability analysis. Furthermore, an extensive set of computer simulations is presented in order to validate the proposed approach. The numerical simulation results show that the proposed system is able to provide a good position and orientation estimation of the aerial vehicles flying in formation.

  1. Mitigating check valve slamming and subsequentwater hammer events for PPFS using MOC

    Institute of Scientific and Technical Information of China (English)

    TIAN Wenxi; SU Guanghui; WANG Gaopeng; QIU Suizheng; XIAO Zejun

    2009-01-01

    The method of characteristic (MOC) was adopted to analyze the check valve-induced water hammer behaviors for a Parallel Pumps Feedwater System (PPFS) during the alternate startup process. The motion of check valve disc was simulated using inertial valve model. Transient parameters including the pressure oscillation, local flow velocity and slamming of the check valve disc etc. have been obtained. The results showed that severe slamming between the valve disc and valve seat occurred during the alternate startup of parallel pumps. The induced maximum pressure vibration amplitude is up to 5.0 MPa. The scheme of appending a damping torque to slow down the check valve closing speed was also performed to mitigate of water hammer. It has been numerically approved to be an effective approach.

  2. The Study of Fractional Order Controller with SLAM in the Humanoid Robot

    Directory of Open Access Journals (Sweden)

    Shuhuan Wen

    2014-01-01

    Full Text Available We present a fractional order PI controller (FOPI with SLAM method, and the proposed method is used in the simulation of navigation of NAO humanoid robot from Aldebaran. We can discretize the transfer function by the Al-Alaoui generating function and then get the FOPI controller by Power Series Expansion (PSE. FOPI can be used as a correction part to reduce the accumulated error of SLAM. In the FOPI controller, the parameters (Kp,Ki,  and  α need to be tuned to obtain the best performance. Finally, we compare the results of position without controller and with PI controller, FOPI controller. The simulations show that the FOPI controller can reduce the error between the real position and estimated position. The proposed method is efficient and reliable for NAO navigation.

  3. Brazilian and International Accounting Standards Applied to the Public Sector and the Challenge of Convergence: a Comparative Analysis - IPSAS and NBCTSP

    Directory of Open Access Journals (Sweden)

    Adriana Rodrigues Fragoso

    2012-01-01

    Full Text Available The aim in this study is to analyze the current stage of conceptual convergence between Brazilian accounting standardsapplied to the public sector (NBCTSP and the International Public Sector Accounting Standard (IPSAS.The complexity and range of transactions between public or private sector entities, as a result of market internationalization,demand continuous and dynamic assessment of the events that promote quantitative or qualitative equitychanges. For this evaluation process, observing accounting principles and standards is important to guarantee, amongother information characteristics, understandability and comparability, thus reducing costs for investors and users in general, in view of the barriers raised by diverse languages, cultures, tax and economic policies. For convergenceanalysis, the standards’ contents were subject to a comparative study, based on a descriptive analysis, with a viewto verifying the existing adherence between Brazilian and international standards applied to the public sector. Theresults found highlight that different aspects still have to be discussed with a view to an actual convergence with theinternational standards; the current convergence is partial. The high-quality conceptual exposure of the NBCPSPsis observed though, while the contents of the IPSAS are more focused on operating procedures.

  4. Convergence and Consistency Analysis for A 3D Invariant-EKF SLAM

    OpenAIRE

    Zhang, Teng; Wu, Kanzhi; Song, Jingwei; Huang, Shoudong; Dissanayake, Gamini

    2017-01-01

    In this paper, we investigate the convergence and consistency properties of an Invariant-Extended Kalman Filter (RI-EKF) based Simultaneous Localization and Mapping (SLAM) algorithm. Basic convergence properties of this algorithm are proven. These proofs do not require the restrictive assumption that the Jacobians of the motion and observation models need to be evaluated at the ground truth. It is also shown that the output of RI-EKF is invariant under any stochastic rigid body transformation...

  5. Algorithm of Particle Data Association for SLAM Based on Improved Ant Algorithm

    Directory of Open Access Journals (Sweden)

    KeKe Gen

    2015-01-01

    Full Text Available The article considers a problem of data association algorithm for simultaneous localization and mapping guidelines in determining the route of unmanned aerial vehicles (UAVs. Currently, these equipments are already widely used, but mainly controlled from the remote operator. An urgent task is to develop a control system that allows for autonomous flight. Algorithm SLAM (simultaneous localization and mapping, which allows to predict the location, speed, the ratio of flight parameters and the coordinates of landmarks and obstacles in an unknown environment, is one of the key technologies to achieve real autonomous UAV flight. The aim of this work is to study the possibility of solving this problem by using an improved ant algorithm.The data association for SLAM algorithm is meant to establish a matching set of observed landmarks and landmarks in the state vector. Ant algorithm is one of the widely used optimization algorithms with positive feedback and the ability to search in parallel, so the algorithm is suitable for solving the problem of data association for SLAM. But the traditional ant algorithm in the process of finding routes easily falls into local optimum. Adding random perturbations in the process of updating the global pheromone to avoid local optima. Setting limits pheromone on the route can increase the search space with a reasonable amount of calculations for finding the optimal route.The paper proposes an algorithm of the local data association for SLAM algorithm based on an improved ant algorithm. To increase the speed of calculation, local data association is used instead of the global data association. The first stage of the algorithm defines targets in the matching space and the observed landmarks with the possibility of association by the criterion of individual compatibility (IC. The second stage defines the matched landmarks and their coordinates using improved ant algorithm. Simulation results confirm the efficiency and

  6. Improving visual SLAM by filtering outliers with the aid of optical flow

    OpenAIRE

    Özaslan, Tolga

    2011-01-01

    Ankara : The Department of Computer Engineering and the Graduate School of Engineering and Science of Bilkent University, 2011. Thesis (Master's) -- Bilkent University, 2011. Includes bibliographical references leaves 77-81. Simultaneous Localization and Mapping (SLAM) for mobile robots has been one of the challenging problems for the robotics community. Extensive study of this problem in recent years has somewhat saturated the theoretical and practical background on this to...

  7. Behavior Analysis of Novel Wearable Indoor Mapping System Based on 3D-SLAM.

    Science.gov (United States)

    Lagüela, Susana; Dorado, Iago; Gesto, Manuel; Arias, Pedro; González-Aguilera, Diego; Lorenzo, Henrique

    2018-03-02

    This paper presents a Wearable Prototype for indoor mapping developed by the University of Vigo. The system is based on a Velodyne LiDAR, acquiring points with 16 rays for a simplistic or low-density 3D representation of reality. With this, a Simultaneous Localization and Mapping (3D-SLAM) method is developed for the mapping and generation of 3D point clouds of scenarios deprived from GNSS signal. The quality of the system presented is validated through the comparison with a commercial indoor mapping system, Zeb-Revo, from the company GeoSLAM and with a terrestrial LiDAR, Faro Focus 3D X330. The first is considered as a relative reference with other mobile systems and is chosen due to its use of the same principle for mapping: SLAM techniques based on Robot Operating System (ROS), while the second is taken as ground-truth for the determination of the final accuracy of the system regarding reality. Results show that the accuracy of the system is mainly determined by the accuracy of the sensor, with little increment in the error introduced by the mapping algorithm.

  8. Behavior Analysis of Novel Wearable Indoor Mapping System Based on 3D-SLAM

    Directory of Open Access Journals (Sweden)

    Susana Lagüela

    2018-03-01

    Full Text Available This paper presents a Wearable Prototype for indoor mapping developed by the University of Vigo. The system is based on a Velodyne LiDAR, acquiring points with 16 rays for a simplistic or low-density 3D representation of reality. With this, a Simultaneous Localization and Mapping (3D-SLAM method is developed for the mapping and generation of 3D point clouds of scenarios deprived from GNSS signal. The quality of the system presented is validated through the comparison with a commercial indoor mapping system, Zeb-Revo, from the company GeoSLAM and with a terrestrial LiDAR, Faro Focus3D X330. The first is considered as a relative reference with other mobile systems and is chosen due to its use of the same principle for mapping: SLAM techniques based on Robot Operating System (ROS, while the second is taken as ground-truth for the determination of the final accuracy of the system regarding reality. Results show that the accuracy of the system is mainly determined by the accuracy of the sensor, with little increment in the error introduced by the mapping algorithm.

  9. Severe Psychosis, Drug Dependence, and Hepatitis C Related to Slamming Mephedrone

    Directory of Open Access Journals (Sweden)

    Helen Dolengevich-Segal

    2016-01-01

    Full Text Available Background. Synthetic cathinones (SCs, also known as “bath salts,” are β-ketone amphetamine compounds derived from cathinone, a psychoactive substance found in Catha edulis. Mephedrone is the most representative SC. Slamming is the term used for the intravenous injection of these substances in the context of chemsex parties, in order to enhance sex experiences. Using IV mephedrone may lead to diverse medical and psychiatric complications like psychosis, aggressive behavior, and suicide ideation. Case. We report the case of a 25-year-old man admitted into a psychiatric unit, presenting with psychotic symptoms after slamming mephedrone almost every weekend for the last 4 months. He presents paranoid delusions, intense anxiety, and visual and kinesthetic hallucinations. He also shows intense craving, compulsive drug use, general malaise, and weakness. After four weeks of admission and antipsychotic treatment, delusions completely disappear. The patient is reinfected with hepatitis C. Discussion. Psychiatric and medical conditions related to chemsex and slamming have been reported in several European cities, but not in Spain. Psychotic symptoms have been associated with mephedrone and other SCs’ consumption, with the IV route being prone to produce more severe symptomatology and addictive conducts. In the case we report, paranoid psychosis, addiction, and medical complications are described.

  10. Severe Psychosis, Drug Dependence, and Hepatitis C Related to Slamming Mephedrone

    Science.gov (United States)

    Rodríguez-Salgado, Beatriz; Sánchez-Mateos, Daniel

    2016-01-01

    Background. Synthetic cathinones (SCs), also known as “bath salts,” are β-ketone amphetamine compounds derived from cathinone, a psychoactive substance found in Catha edulis. Mephedrone is the most representative SC. Slamming is the term used for the intravenous injection of these substances in the context of chemsex parties, in order to enhance sex experiences. Using IV mephedrone may lead to diverse medical and psychiatric complications like psychosis, aggressive behavior, and suicide ideation. Case. We report the case of a 25-year-old man admitted into a psychiatric unit, presenting with psychotic symptoms after slamming mephedrone almost every weekend for the last 4 months. He presents paranoid delusions, intense anxiety, and visual and kinesthetic hallucinations. He also shows intense craving, compulsive drug use, general malaise, and weakness. After four weeks of admission and antipsychotic treatment, delusions completely disappear. The patient is reinfected with hepatitis C. Discussion. Psychiatric and medical conditions related to chemsex and slamming have been reported in several European cities, but not in Spain. Psychotic symptoms have been associated with mephedrone and other SCs' consumption, with the IV route being prone to produce more severe symptomatology and addictive conducts. In the case we report, paranoid psychosis, addiction, and medical complications are described. PMID:27247820

  11. An approach to robot SLAM based on incremental appearance learning with omnidirectional vision

    Science.gov (United States)

    Wu, Hua; Qin, Shi-Yin

    2011-03-01

    Localisation and mapping with an omnidirectional camera becomes more difficult as the landmark appearances change dramatically in the omnidirectional image. With conventional techniques, it is difficult to match the features of the landmark with the template. We present a novel robot simultaneous localisation and mapping (SLAM) algorithm with an omnidirectional camera, which uses incremental landmark appearance learning to provide posterior probability distribution for estimating the robot pose under a particle filtering framework. The major contribution of our work is to represent the posterior estimation of the robot pose by incremental probabilistic principal component analysis, which can be naturally incorporated into the particle filtering algorithm for robot SLAM. Moreover, the innovative method of this article allows the adoption of the severe distorted landmark appearances viewed with omnidirectional camera for robot SLAM. The experimental results demonstrate that the localisation error is less than 1 cm in an indoor environment using five landmarks, and the location of the landmark appearances can be estimated within 5 pixels deviation from the ground truth in the omnidirectional image at a fairly fast speed.

  12. The use of a xylosylated plant glycoprotein as an internal standard accounting for N-linked glycan cleavage and sample preparation variability.

    Science.gov (United States)

    Walker, S Hunter; Taylor, Amber D; Muddiman, David C

    2013-06-30

    Traditionally, free oligosaccharide internal standards are used to account for variability in glycan relative quantification experiments by mass spectrometry. However, a more suitable internal standard would be a glycoprotein, which could also control for enzymatic cleavage efficiency, allowing for more accurate quantitative experiments. Hydrophobic, hydrazide N-linked glycan reagents (both native and stable-isotope labeled) are used to derivatize and differentially label N-linked glycan samples for relative quantification, and the samples are analyzed by a reversed-phase liquid chromatography chip system coupled online to a Q-Exactive mass spectrometer. The inclusion of two internal standards, maltoheptaose (previously used) and horseradish peroxidase (HRP) (novel), is studied to demonstrate the effectiveness of using a glycoprotein as an internal standard in glycan relative quantification experiments. HRP is a glycoprotein containing a xylosylated N-linked glycan, which is unique from mammalian N-linked glycans. Thus, the internal standard xylosylated glycan could be detected without interference to the sample. Additionally, it was shown that differences in cleavage efficiency can be detected by monitoring the HRP glycan. In a sample where cleavage efficiency variation is minimal, the HRP glycan performs as well as maltoheptaose. Because the HRP glycan performs as well as maltoheptaose but is also capable of correcting and accounting for cleavage variability, it is a more versatile internal standard and will be used in all subsequent biological studies. Because of the possible lot-to-lot variation of an enzyme, differences in biological matrix, and variable enzyme activity over time, it is a necessity to account for glycan cleavage variability in glycan relative quantification experiments. Copyright © 2013 John Wiley & Sons, Ltd.

  13. How Californians View Education Standards, Testing and Accountability: Results from the Third PACE/USC Rossier Poll

    Science.gov (United States)

    Plank, David N.; Brewer, Dominic J.; Polikoff, Morgan; Hall, Michelle

    2013-01-01

    California is in the midst of sweeping education changes. The state is rolling out the Common Core State Standards (CCSS) and a new system of assessments. Voters approved a temporary statewide tax increase that will provide additional funding to schools after years of spending cuts. The Legislature adopted a new system for funding schools (the…

  14. Equivalence factors for standardizing catch data across multiple beach seine nets to account for differences in relative bias

    Science.gov (United States)

    Hallett, Chris S.; Hall, Norm G.

    2012-06-01

    We describe a method for modelling the relative effects of seine net biases and for deriving equivalence factors to standardize fish abundance data sets collected using multiple sampling gears. Nearshore fish communities were sampled from 10 sites in each of the basin and riverine portions of the Swan-Canning Estuary, Western Australia, using beach seine nets of three different lengths (21.5, 41.5 and 133 m). The resulting data were subjected to generalized linear modelling to derive equivalence factors relating catches from the two larger net types to those from the 21.5 m net. Equivalence factors were derived on the basis of functional habitat guilds of fish (small benthic, small pelagic, demersal, pelagic). Prior to standardization, catches from the 41.5 and 133 m nets consistently underestimated fish densities relative to those from the 21.5 m net. Following standardization, the degree to which fish densities were underestimated by the two larger nets was reduced and/or eliminated for most guilds, and particularly in the case of the 133 m net. For both of the larger nets, standardized estimates of total fish density across all species were far closer to those recorded using the 21.5 m seine, thus indicating that standardization of the fish abundance data had greatly reduced the overall effects of the biases introduced by the different net types. This approach could be applied to other systems and sampling methods, to facilitate more robust comparisons of fish abundances between studies with divergent sampling methodologies.

  15. The application of “fair value” accounting standards to the income statements of companies listed in the Portuguese Stock Index-20 (PSI-20

    Directory of Open Access Journals (Sweden)

    Tiago Cardão-Pito

    2016-06-01

    Full Text Available Purpose – “Fair value” accounting standards are not consensual. Supporters claim that they offer a methodology to find the “correct” value of accounting items, whereas critics contend that “fair value” accounting reduces the reliability of financial statements through a complex and unpractical method based on subjective information. Still, the impacts of “fair value” accounting upon taxes and public revenues are rarely discussed. Design/methodology/approach – The Portuguese case allows us to study taxation and public revenues. Through European Union norms, “fair value” standards have become mandatory after 2005 for companies listed in European stock-exchanges. Nevertheless, Portuguese corporate tax law was reformulated in 2010 to strongly restrict the use of “fair value” for taxation purposes. We study the use of “fair value” in the Income Statements of the largest companies listed in the Portuguese exchange between 2005 and 2012. Findings – If Portugal had not adopted “fair value” standards, its tax revenue would have been higher. Over all analyzed years and in almost all studied companies, average “fair value” adjustments are negative. Although a statistical association between negative adjustments and the economic cycle was found, this statistical association is not very strong. Therefore, the economic cycle cannot be used as the only explanation for the use of “fair value”. Originality/value – This paper demonstrates that discussions concerning the “fair value” accounting method must not ignore its possible impacts on government taxes and public revenue.

  16. Commercial Law Reform in territories subject to International Administration. Kosovo & Iraq. Different standards of legitimacy and accountability?

    Directory of Open Access Journals (Sweden)

    Alejandro Carballo Leyda

    2008-01-01

    Full Text Available The paper will address questions of legality and accountability of the legislative functions exerted by international territorial administrations1 in the field of commercial law in two recent scenarios that are theoretically different: a UN-authorized mission under Chapter VII of the UN Chart and that of a strictly Occupying Power. No attempt will be made to study other important and interrelated issues, such as the problematic privatizations carried out in Kosovo and Iraq, which do not seem to be compatible with the obligation of administration of public assets (Art. 55 of the 1907 Hague Regulations.This paper will first provide a brief overview of the deep economic legislative reformation that took place in Iraq and Kosovo during the very early stages. Most of the scholar literature focused on criminal law and human rights aspects, leaving aside commercial law reforms; yet, those profound commercial reforms have resulted in a drastic economic transformation from a planned, centrally controlled, socialist system into a liberal, marketoriented, capitalist economy. The radical nature of those changes raises the question of their conformity with relevant international law and the need for public accountability.Part III will then explore the sources of legality invoked so far (namely UN Mandates, International Humanitarian Law, and authority invested by local intervention by the academic world, experts and intervening actors as basis for the commercial reformation in Kosovo and Iraq, and whether the actual results comply with the discretion vested in the temporal administrations by those sources. Finally, in Part IV problems of judicial review and public accountability in relation to the law-making function of those international administrations in Iraq and Kosovo will be considered.

  17. Seismo-Lineament Analysis Method (SLAM) Applied to the South Napa Earthquake

    Science.gov (United States)

    Worrell, V. E.; Cronin, V. S.

    2014-12-01

    We used the seismo-lineament analysis method (SLAM; http://bearspace.baylor.edu/Vince_Cronin/www/SLAM/) to "predict" the location of the fault that produced the M 6.0 South Napa earthquake of 24 August 2014, using hypocenter and focal mechanism data from NCEDC (http://www.ncedc.org/ncedc/catalog-search.html) and a digital elevation model from the USGS National Elevation Dataset (http://viewer.nationalmap.gov/viewer/). The ground-surface trace of the causative fault (i.e., the Browns Valley strand of the West Napa fault zone; Bryant, 2000, 1982) and virtually all of the ground-rupture sites reported by the USGS and California Geological Survey (http://www.eqclearinghouse.org/2014-08-24-south-napa/) were located within the north-striking seismo-lineament. We also used moment tensors published online by the USGS and GCMT (http://comcat.cr.usgs.gov/earthquakes/eventpage/nc72282711#scientific_moment-tensor) as inputs to SLAM and found that their northwest-striking seismo-lineaments correlated spatially with the causative fault. We concluded that SLAM could have been used as soon as these mechanism solutions were available to help direct the search for the trace of the causative fault and possible rupture-related damage. We then considered whether the seismogenic fault could have been identified using SLAM prior to the 24 August event, based on the focal mechanisms of smaller prior earthquakes reported by the NCEDC or ISC (http://www.isc.ac.uk). Seismo-lineaments from three M~3.5 events from 1990 and 2012, located in the Vallejo-Crockett area, correlate spatially with the Napa County Airport strand of the West Napa fault and extend along strike toward the Browns Valley strand (Bryant, 2000, 1982). Hence, we might have used focal mechanisms from smaller earthquakes to establish that the West Napa fault is likely seismogenic prior to the South Napa earthquake. Early recognition that a fault with a mapped ground-surface trace is seismogenic, based on smaller earthquakes

  18. Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry

    Directory of Open Access Journals (Sweden)

    Cleopatra Sendroiu

    2006-07-01

    Full Text Available The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The present cost calculation methods used in the machine building plants - global method and the method per orders - by which a historical cost is determined a posteriori used in deducting and post factum justification of manufacturing expenses does not offer the management the possibility to fully satisfy its need for information. We are talking about a change of conception in applying certain systems, methods and work techniques, according to the needs of efficient administration of production and the plant seen as a whole. The standard-cost method best answers to the needs of the effective management of the value side of the manufacturing process and raising economic efficiency. We consider that, in the machine building industry, these objectives can be achieved by using the standard - sole cost alternative of the standard-cost method.

  19. Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry

    Directory of Open Access Journals (Sweden)

    Aureliana Geta Roman

    2006-09-01

    Full Text Available The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The present cost calculation methods used in the machine building plants – global method and the method per orders – by which a historical cost is determined a posteriori used in deducting and post factum justification of manufacturing expenses does not offer the management the possibility to fully satisfy its need for information. We are talking about a change of conception in applying certain systems, methods and work techniques, according to the needs of efficient administration of production and the plant seen as a whole. The standard-cost method best answers to the needs of the effective management of the value side of the manufacturing process and raising economic efficiency. We consider that, in the machine building industry, these objectives can be achieved by using the standard - sole cost alternative of the standard-cost method.

  20. [COMPUTER TECHNOLOGY FOR ACCOUNTING OF CONFOUNDERS IN THE RISK ASSESSMENT IN COMPARATIVE STUDIES ON THE BASE OF THE METHOD OF STANDARDIZATION].

    Science.gov (United States)

    Shalaumova, Yu V; Varaksin, A N; Panov, V G

    2016-01-01

    There was performed an analysis of the accounting of the impact of concomitant variables (confounders), introducing a systematic error in the assessment of the impact of risk factors on the resulting variable. The analysis showed that standardization is an effective method for the reduction of the shift of risk assessment. In the work there is suggested an algorithm implementing the method of standardization based on stratification, providing for the minimization of the difference of distributions of confounders in groups on risk factors. To automate the standardization procedures there was developed a software available on the website of the Institute of Industrial Ecology, UB RAS. With the help of the developed software by numerically modeling there were determined conditions of the applicability of the method of standardization on the basis of stratification for the case of the normal distribution on the response and confounder and linear relationship between them. Comparison ofresults obtained with the help of the standardization with statistical methods (logistic regression and analysis of covariance) in solving the problem of human ecology, has shown that obtaining close results is possible if there will be met exactly conditions for the applicability of statistical methods. Standardization is less sensitive to violations of conditions of applicability.

  1. How employees perceive organizational learning: construct validation of the 25-item short form of the strategic learning assessment map (SF-SLAM)

    NARCIS (Netherlands)

    Mainert, Jakob; Niepel, Christoph; Lans, T.; Greiff, Samuel

    2018-01-01

    Purpose: The Strategic Learning Assessment Map (SLAM) originally assessed organizational learning (OL) at the level of the firm by addressing managers, who rated OL in the SLAM on five dimensions of individual learning, group learning, organizational learning, feed-forward learning, and feedback

  2. SLAM, een transportmodel voor de korte termijn en de korte afstand met als toepassing de beschrijving van de verspreiding van ammoniak

    NARCIS (Netherlands)

    Boermans GMF; van Pul WAJ

    1993-01-01

    SLAM (Short-term Local scale Ammonia transport Model) has been developed to calculate the ammonia concentrations in a multiple source area on a short term (hour) and local scale (100 m up to 15 km). In SLAM the dispersion in the surface layer is modelled using a description given by Gryning et al.

  3. Review Of The Revenue Recognition In Accordance With Statement Of Financial Accounting Standard PSAK No.23 2010 At Damri Corporation

    Directory of Open Access Journals (Sweden)

    Debbie Christine

    2015-08-01

    Full Text Available ABSTRACT One of the components of financial statements that are considered useful to look at the condition of the company namely the income statement. One component of the income statement are income the main problems in accounting revenue is determining when revenue recognition. Activities of the company will be deemed ineffective and inefficient when revenue recognition is not done properly. Therefore the recognition of revenue have been set in PSAK No.232010. According to PSAK 232010 revenue is the gross inflow of economic benefits arising from the normal activities of an entity during a period when those inflows result in increases in equity that is not derived from the contribution of investors. The main income earned Damri Corporation is selling the economic city bus bus with air conditioner and Trans Metro Bandung to society or passengers. Damri Corporation is a State-Owned Enterprises SOEs engaged in the provision of transport services one of them a city bus. Final assignment method used is descriptive method descriptive observational methods that analyze about the condition of the company. Damri Corp. apply accrual basis as for recognizing revenue. Application of revenue recognition is done by Damri Corporation in accordance with PSAK No. 232010 in which revenue is recognized on the basis of PSAK No. 232010. The possibility that the economic benefits associated with the transaction will be obtained by the entity and the amount of revenue can be measured reliably. Revenue Recognition In accordance with PSAK No.232010 at Damri Corporation can be concluded that the basic recording of revenue recognition is used Damri Corporation accrual basis accrual basis of revenue recognition is where the income from the sale of goods or services is recognized in the period of the transaction although cash has not been received by the company the transaction has been recorded and recognized as revenue.

  4. ABOUT THE FINANCIAL REPORTING ON THE CAPITAL MARKETS IN THE EUROPEAN UNION: REQUIREMENTS OF USING THE IFRS AND THE EQUIVALENCE OF THIRD COUNTRY ACCOUNTING STANDARDS

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2013-12-01

    Full Text Available The need to build a single European market and to ensure the competitiveness of the community capital markets led to the involvement of European Union in the convergence process taking place on a global level in the realm of financial reporting. This paper is a study on financial reporting for the capital markets in the European Union by analyzing the accounting standards that need to be applied. Specifically, this paper highlights a number of issues concerning: the adoption of IAS / IFRS in the European Union and their compulsory aspect in preparing the consolidated financial statements for the companies listed on a regulated market; the requirement’s extension of using the IFRSs adopted in the European Union to the issuers of certain third countries involving a public offer of securities in European Union or performing transactions with securities on a community regulated market; the establish of a mechanism for the determination of equivalence of certain third country accounting standards with IFRSs in force at European level and, consequently, the possibility of using by some third country issuers, in preparing the consolidated financial statements submitted to the European markets, recognized national standards as equivalent to adopted IFRS.

  5. Rating Slam Dunks to Visualize the Mean, Median, Mode, Range, and Standard Deviation

    Science.gov (United States)

    Robinson, Nick W.; Castle Bell, Gina

    2014-01-01

    Among the many difficulties beleaguering the communication research methods instructor is the problem of contextualizing abstract ideas. Comprehension of variable operationalization, the utility of the measures of central tendency, measures of dispersion, and the visual distribution of data sets are difficult, since students have not handled data.…

  6. Identification of Key Residues in Virulent Canine Distemper Virus Hemagglutinin That Control CD150/SLAM-Binding Activity▿

    Science.gov (United States)

    Zipperle, Ljerka; Langedijk, Johannes P. M.; Örvell, Claes; Vandevelde, Marc; Zurbriggen, Andreas; Plattet, Philippe

    2010-01-01

    Morbillivirus cell entry is controlled by hemagglutinin (H), an envelope-anchored viral glycoprotein determining interaction with multiple host cell surface receptors. Subsequent to virus-receptor attachment, H is thought to transduce a signal triggering the viral fusion glycoprotein, which in turn drives virus-cell fusion activity. Cell entry through the universal morbillivirus receptor CD150/SLAM was reported to depend on two nearby microdomains located within the hemagglutinin. Here, we provide evidence that three key residues in the virulent canine distemper virus A75/17 H protein (Y525, D526, and R529), clustering at the rim of a large recessed groove created by β-propeller blades 4 and 5, control SLAM-binding activity without drastically modulating protein surface expression or SLAM-independent F triggering. PMID:20631152

  7. 固定资产会计准则与税法差异研究%Study on the Difference of Fixed Assets between Accounting Standards and Taxation

    Institute of Scientific and Technical Information of China (English)

    曹越; 刘金; 罗腾

    2011-01-01

    The difference of develop goals and principles between accounting standards and taxation results in many differences when companies process the accounting transactions and tax treatment on the fixed asset. By comparing, we know that the differences are mainly in these aspects: the recognition, initial measurement, subsequent measurement and disposal etc. It affects the calculation about taxable income and tax payable, and increases companies' financial workload and the difficnlty of monitoring of tax department. We suggest that based on the respect for difference, strengthening the co- ordination of accounting standards and taxation, and improving the effectiveness and efficiency of accounting and tax ad- ministration are the top priority.%企业会计准则与税法制定目标与原则的不同导致固定资产会计与税务处理存在诸多差异。这种差异主要表现在固定资产确认、初始计量、后续计量以及处置等方面,并影响企业应纳税所得额和应交所得税的计算,增加企业的财务工作量和税务部门的税务监管难度。建议在尊重差异的基础上,加强会计准则与税法的协调,提高会计处理与税收征管工作的效果和效率。

  8. LERC-SLAM - THE NASA LEWIS RESEARCH CENTER SATELLITE LINK ATTENUATION MODEL PROGRAM (IBM PC VERSION)

    Science.gov (United States)

    Manning, R. M.

    1994-01-01

    The frequency and intensity of rain attenuation affecting the communication between a satellite and an earth terminal is an important consideration in planning satellite links. The NASA Lewis Research Center Satellite Link Attenuation Model Program (LeRC-SLAM) provides a static and dynamic statistical assessment of the impact of rain attenuation on a communications link established between an earth terminal and a geosynchronous satellite. The program is designed for use in the specification, design and assessment of satellite links for any terminal location in the continental United States. The basis for LeRC-SLAM is the ACTS Rain Attenuation Prediction Model, which uses a log-normal cumulative probability distribution to describe the random process of rain attenuation on satellite links. The derivation of the statistics for the rainrate process at the specified terminal location relies on long term rainfall records compiled by the U.S. Weather Service during time periods of up to 55 years in length. The theory of extreme value statistics is also utilized. The user provides 1) the longitudinal position of the satellite in geosynchronous orbit, 2) the geographical position of the earth terminal in terms of latitude and longitude, 3) the height above sea level of the terminal site, 4) the yearly average rainfall at the terminal site, and 5) the operating frequency of the communications link (within 1 to 1000 GHz, inclusive). Based on the yearly average rainfall at the terminal location, LeRC-SLAM calculates the relevant rain statistics for the site using an internal data base. The program then generates rain attenuation data for the satellite link. This data includes a description of the static (i.e., yearly) attenuation process, an evaluation of the cumulative probability distribution for attenuation effects, and an evaluation of the probability of fades below selected fade depths. In addition, LeRC-SLAM calculates the elevation and azimuth angles of the terminal

  9. LERC-SLAM - THE NASA LEWIS RESEARCH CENTER SATELLITE LINK ATTENUATION MODEL PROGRAM (MACINTOSH VERSION)

    Science.gov (United States)

    Manning, R. M.

    1994-01-01

    The frequency and intensity of rain attenuation affecting the communication between a satellite and an earth terminal is an important consideration in planning satellite links. The NASA Lewis Research Center Satellite Link Attenuation Model Program (LeRC-SLAM) provides a static and dynamic statistical assessment of the impact of rain attenuation on a communications link established between an earth terminal and a geosynchronous satellite. The program is designed for use in the specification, design and assessment of satellite links for any terminal location in the continental United States. The basis for LeRC-SLAM is the ACTS Rain Attenuation Prediction Model, which uses a log-normal cumulative probability distribution to describe the random process of rain attenuation on satellite links. The derivation of the statistics for the rainrate process at the specified terminal location relies on long term rainfall records compiled by the U.S. Weather Service during time periods of up to 55 years in length. The theory of extreme value statistics is also utilized. The user provides 1) the longitudinal position of the satellite in geosynchronous orbit, 2) the geographical position of the earth terminal in terms of latitude and longitude, 3) the height above sea level of the terminal site, 4) the yearly average rainfall at the terminal site, and 5) the operating frequency of the communications link (within 1 to 1000 GHz, inclusive). Based on the yearly average rainfall at the terminal location, LeRC-SLAM calculates the relevant rain statistics for the site using an internal data base. The program then generates rain attenuation data for the satellite link. This data includes a description of the static (i.e., yearly) attenuation process, an evaluation of the cumulative probability distribution for attenuation effects, and an evaluation of the probability of fades below selected fade depths. In addition, LeRC-SLAM calculates the elevation and azimuth angles of the terminal

  10. Hydroelastic slamming of flexible wedges: Modeling and experiments from water entry to exit

    Science.gov (United States)

    Shams, Adel; Zhao, Sam; Porfiri, Maurizio

    2017-03-01

    Fluid-structure interactions during hull slamming are of great interest for the design of aircraft and marine vessels. The main objective of this paper is to establish a semi-analytical model to investigate the entire hydroelastic slamming of a wedge, from the entry to the exit phase. The structural dynamics is described through Euler-Bernoulli beam theory and the hydrodynamic loading is estimated using potential flow theory. A Galerkin method is used to obtain a reduced order modal model in closed-form, and a Newmark-type integration scheme is utilized to find an approximate solution. To benchmark the proposed semi-analytical solution, we experimentally investigate fluid-structure interactions through particle image velocimetry (PIV). PIV is used to estimate the velocity field, and the pressure is reconstructed by solving the incompressible Navier-Stokes equations from PIV data. Experimental results confirm that the flow physics and free-surface elevation during water exit are different from water entry. While water entry is characterized by positive values of the pressure field, with respect to the atmospheric pressure, the pressure field during water exit may be less than atmospheric. Experimental observations indicate that the location where the maximum pressure in the fluid is attained moves from the pile-up region to the keel, as the wedge reverses its motion from the entry to the exit stage. Comparing experimental results with semi-analytical findings, we observe that the model is successful in predicting the free-surface elevation and the overall distribution of the hydrodynamic loading on the wedge. These integrated experimental and theoretical analyses of water exit problems are expected to aid in the design of lightweight structures, which experience repeated slamming events during their operation.

  11. 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.

  12. SLAM, a Mathematica interface for SUSY spectrum generators

    International Nuclear Information System (INIS)

    Marquard, Peter; Zerf, Nikolai

    2013-09-01

    We present and publish a Mathematica package, which can be used to automatically obtain any numerical MSSM input parameter from SUSY spectrum generators, which follow the SLHA standard, like SPheno, SOFTSUSY or Suspect. The package enables a very comfortable way of numerical evaluations within the MSSM using Mathematica. It implements easy to use predefined high scale and low scale scenarios like mSUGRA or m h max and if needed enables the user to directly specify the input required by the spectrum generators. In addition it supports an automatic saving and loading of SUSY spectra to and from a SQL data base, avoiding the rerun of a spectrum generator for a known spectrum.

  13. SLAM, a Mathematica interface for SUSY spectrum generators

    Energy Technology Data Exchange (ETDEWEB)

    Marquard, Peter [Deutsches Elektronen-Synchrotron (DESY), Zeuthen (Germany); Zerf, Nikolai [Alberta Univ., Edmonton, AB (Canada). Dept. of Physics

    2013-09-15

    We present and publish a Mathematica package, which can be used to automatically obtain any numerical MSSM input parameter from SUSY spectrum generators, which follow the SLHA standard, like SPheno, SOFTSUSY or Suspect. The package enables a very comfortable way of numerical evaluations within the MSSM using Mathematica. It implements easy to use predefined high scale and low scale scenarios like mSUGRA or m{sub h}{sup max} and if needed enables the user to directly specify the input required by the spectrum generators. In addition it supports an automatic saving and loading of SUSY spectra to and from a SQL data base, avoiding the rerun of a spectrum generator for a known spectrum.

  14. Synthesis of budgeting and accounting standard method for «responsibility centers» as information engineering base of operating activities of enterprise

    Directory of Open Access Journals (Sweden)

    I.A. Herasymovych

    2016-07-01

    Full Text Available Market conditions have caused the necessity of introduction at Ukrainian enterprises such a new economic mechanism as financial engineering based on the new approach of synthesis budgeting, «responsibility centers» and managerial accounting by the statutory method in the option of «Direct-costing» (direct costs. The new register «Report of the responsibility center about the work of the pair» which is created in direct costs, is offered for controlling of indexes of the proven budgets about their actual implementation. The main results of the research are: the clear definition of «centers of responsibility» and liability of managers for each item of estimates (budget; the creation of the accounting data signal system about the deviations from standards and changing of the budget norms; the development of operational, accounting records for daily cost accounting; the development of the graphs of document flow on each «responsibility center», which will provide the drafting of internal reporting for implementation of informational indicators, which give an opportunity to evaluate and to control, to predict and to plan the «responsibility centers» activity of an enterprise and also of some of its managers. Scientific novelty and practical value lie in the capacity of «Direct-costing» in terms of financial engineering: 1 it provides rapid determination of budget implementation and the actual cost of production; 2 it allows to determine the «break-even point» which enables to regulate it by options for varying the direct costs or volume and price for selling; 3 according to this method there is no necessity to allocate managerial fixed costs for types of products, as we cannot include them into the results of an enterprise activity.

  15. SLAM-Aided Stem Mapping for Forest Inventory with Small-Footprint Mobile LiDAR

    Directory of Open Access Journals (Sweden)

    Jian Tang

    2015-12-01

    Full Text Available Accurately retrieving tree stem location distributions is a basic requirement for biomass estimation of forest inventory. Combining Inertial Measurement Units (IMU with Global Navigation Satellite Systems (GNSS is a commonly used positioning strategy in most Mobile Laser Scanning (MLS systems for accurate forest mapping. Coupled with a tactical or consumer grade IMU, GNSS offers a satisfactory solution in open forest environments, for which positioning accuracy better than one decimeter can be achieved. However, for such MLS systems, positioning in a mature and dense forest is still a challenging task because of the loss of GNSS signals attenuated by thick canopy. Most often laser scanning sensors in MLS systems are used for mapping and modelling rather than positioning. In this paper, we investigate a Simultaneous Localization and Mapping (SLAM-aided positioning solution with point clouds collected by a small-footprint LiDAR. Based on the field test data, we evaluate the potential of SLAM positioning and mapping in forest inventories. The results show that the positioning accuracy in the selected test field is improved by 38% compared to that of a traditional tactical grade IMU + GNSS positioning system in a mature forest environment and, as a result, we are able to produce a unambiguous tree distribution map.

  16. An Approach of Dynamic Object Removing for Indoor Mapping Based on UGV SLAM

    Directory of Open Access Journals (Sweden)

    Jian Tang

    2015-07-01

    Full Text Available The study of indoor mapping for Location Based Service (LBS becomes more and more popular in recent years. LiDAR SLAM based mapping method seems to be a promising indoor mapping solution. However, there are some dynamic objects such as pedestrians, indoor vehicles, etc. existing in the raw LiDAR range data. They have to be removal for mapping purpose. In this paper, a new approach of dynamic object removing called Likelihood Grid Voting (LGV is presented. It is a model free method and takes full advantage of the high scanning rate of LiDAR, which is moving at a relative low speed in indoor environment. In this method, a counting grid is allocated for recording the occupation of map position by laser scans. The lower counter value of this position can be recognized as dynamic objects and the point cloud will be removed from map. This work is a part of algorithms in our self- developed Unmanned Ground Vehicles (UGV simultaneous localization and Mapping (SLAM system- NAVIS. Field tests are carried in an indoor parking place with NAVIS to evaluate the effectiveness of the proposed method. The result shows that all the small size objects like pedestrians can be detected and removed quickly; large size of objects like cars can be detected and removed partly.

  17. Application of real-time single camera SLAM technology for image-guided targeting in neurosurgery

    Science.gov (United States)

    Chang, Yau-Zen; Hou, Jung-Fu; Tsao, Yi Hsiang; Lee, Shih-Tseng

    2012-10-01

    In this paper, we propose an application of augmented reality technology for targeting tumors or anatomical structures inside the skull. The application is a combination of the technologies of MonoSLAM (Single Camera Simultaneous Localization and Mapping) and computer graphics. A stereo vision system is developed to construct geometric data of human face for registration with CT images. Reliability and accuracy of the application is enhanced by the use of fiduciary markers fixed to the skull. The MonoSLAM keeps track of the current location of the camera with respect to an augmented reality (AR) marker using the extended Kalman filter. The fiduciary markers provide reference when the AR marker is invisible to the camera. Relationship between the markers on the face and the augmented reality marker is obtained by a registration procedure by the stereo vision system and is updated on-line. A commercially available Android based tablet PC equipped with a 320×240 front-facing camera was used for implementation. The system is able to provide a live view of the patient overlaid by the solid models of tumors or anatomical structures, as well as the missing part of the tool inside the skull.

  18. Combining Hector SLAM and Artificial Potential Field for Autonomous Navigation Inside a Greenhouse

    Directory of Open Access Journals (Sweden)

    El Houssein Chouaib Harik

    2018-05-01

    Full Text Available The key factor for autonomous navigation is efficient perception of the surroundings, while being able to move safely from an initial to a final point. We deal in this paper with a wheeled mobile robot working in a GPS-denied environment typical for a greenhouse. The Hector Simultaneous Localization and Mapping (SLAM approach is used in order to estimate the robots’ pose using a LIght Detection And Ranging (LIDAR sensor. Waypoint following and obstacle avoidance are ensured by means of a new artificial potential field (APF controller presented in this paper. The combination of the Hector SLAM and the APF controller allows the mobile robot to perform periodic tasks that require autonomous navigation between predefined waypoints. It also provides the mobile robot with a robustness to changing conditions that may occur inside the greenhouse, caused by the dynamic of plant development through the season. In this study, we show that the robot is safe to operate autonomously with a human presence, and that in contrast to classical odometry methods, no calibration is needed for repositioning the robot over repetitive runs. We include here both hardware and software descriptions, as well as simulation and experimental results.

  19. a Preliminary Work on Layout Slam for Reconstruction of Indoor Corridor Environments

    Science.gov (United States)

    Baligh Jahromi, A.; Sohn, G.; Shahbazi, M.; Kang, J.

    2017-09-01

    We propose a real time indoor corridor layout estimation method based on visual Simultaneous Localization and Mapping (SLAM). The proposed method adopts the Manhattan World Assumption at indoor spaces and uses the detected single image straight line segments and their corresponding orthogonal vanishing points to improve the feature matching scheme in the adopted visual SLAM system. Using the proposed real time indoor corridor layout estimation method, the system is able to build an online sparse map of structural corner point features. The challenges presented by abrupt camera rotation in the 3D space are successfully handled through matching vanishing directions of consecutive video frames on the Gaussian sphere. Using the single image based indoor layout features for initializing the system, permitted the proposed method to perform real time layout estimation and camera localization in indoor corridor areas. For layout structural corner points matching, we adopted features which are invariant under scale, translation, and rotation. We proposed a new feature matching cost function which considers both local and global context information. The cost function consists of a unary term, which measures pixel to pixel orientation differences of the matched corners, and a binary term, which measures the amount of angle differences between directly connected layout corner features. We have performed the experiments on real scenes at York University campus buildings and the available RAWSEEDS dataset. The incoming results depict that the proposed method robustly performs along with producing very limited position and orientation errors.

  20. Pseudolinear Model Based Solution to the SLAM Problem of Nonholonomic Mobile Robots

    Science.gov (United States)

    Pathiranage, Chandima Dedduwa; Watanabe, Keigo; Izumi, Kiyotaka

    This paper describes an improved solution to the simultaneous localization and mapping (SLAM) problem based on pseudolinear models. Accurate estimation of vehicle and landmark states is one of the key issues for successful mobile robot navigation if the configuration of the environment and initial robot location are unknown. A state estimator which can be designed to use the nonlinearity as it is coming from the original model has always been invaluable in which high accuracy is expected. Thus to accomplish the above highlighted point, pseudolinear model based Kalman filter (PLKF) state estimator is introduced. A less error prone vehicle process model is proposed to improve the accuracy and the faster convergence of state estimation. Evolution of vehicle motion is modeled using vehicle frame translation derived from successive dead reckoned poses as a control input. A measurement model with two sensor frames is proposed to improve the data association. The PLKF-based SLAM algorithm is simulated using Matlab for vehicle-landmarks system and results show that the proposed approach performs much accurately compared to the well known extended Kalman filter (EKF).

  1. Laser-Based Slam with Efficient Occupancy Likelihood Map Learning for Dynamic Indoor Scenes

    Science.gov (United States)

    Li, Li; Yao, Jian; Xie, Renping; Tu, Jinge; Feng, Chen

    2016-06-01

    Location-Based Services (LBS) have attracted growing attention in recent years, especially in indoor environments. The fundamental technique of LBS is the map building for unknown environments, this technique also named as simultaneous localization and mapping (SLAM) in robotic society. In this paper, we propose a novel approach for SLAMin dynamic indoor scenes based on a 2D laser scanner mounted on a mobile Unmanned Ground Vehicle (UGV) with the help of the grid-based occupancy likelihood map. Instead of applying scan matching in two adjacent scans, we propose to match current scan with the occupancy likelihood map learned from all previous scans in multiple scales to avoid the accumulation of matching errors. Due to that the acquisition of the points in a scan is sequential but not simultaneous, there unavoidably exists the scan distortion at different extents. To compensate the scan distortion caused by the motion of the UGV, we propose to integrate a velocity of a laser range finder (LRF) into the scan matching optimization framework. Besides, to reduce the effect of dynamic objects such as walking pedestrians often existed in indoor scenes as much as possible, we propose a new occupancy likelihood map learning strategy by increasing or decreasing the probability of each occupancy grid after each scan matching. Experimental results in several challenged indoor scenes demonstrate that our proposed approach is capable of providing high-precision SLAM results.

  2. Harmonisation of agricultural accounting

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2007-01-01

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

  3. SLAM: a fast high volume additive manufacturing concept by impact welding; application to Ti6Al4V alloy

    NARCIS (Netherlands)

    Wentzel, C.M.; Carton, E.P.; Kloosterman, A.

    2006-01-01

    Against the manufacturing requirement for both lower lead time and reduced machining time for titanium components, a new concept was conceived assembling sheet material and other stock into semi finished parts by (explosive) impact welding. It is believed that this concept (which we named SLAM)

  4. Map generation in unknown environments by AUKF-SLAM using line segment-type and point-type landmarks

    Science.gov (United States)

    Nishihta, Sho; Maeyama, Shoichi; Watanebe, Keigo

    2018-02-01

    Recently, autonomous mobile robots that collect information at disaster sites are being developed. Since it is difficult to obtain maps in advance in disaster sites, the robots being capable of autonomous movement under unknown environments are required. For this objective, the robots have to build maps, as well as the estimation of self-location. This is called a SLAM problem. In particular, AUKF-SLAM which uses corners in the environment as point-type landmarks has been developed as a solution method so far. However, when the robots move in an environment like a corridor consisting of few point-type features, the accuracy of self-location estimated by the landmark is decreased and it causes some distortions in the map. In this research, we propose AUKF-SLAM which uses walls in the environment as a line segment-type landmark. We demonstrate that the robot can generate maps in unknown environment by AUKF-SLAM, using line segment-type and point-type landmarks.

  5. Turkish Accounting Standards, IAS - 39 "Financial Instruments: Recognition and Measurement" Under the Cash Flow Hedge Derivative Products Use: The Case of Forward

    Directory of Open Access Journals (Sweden)

    Emine ÇINA BAL

    2013-06-01

    Full Text Available Businesses face interest rate, exchange rate, liquidity, use derivative financial instruments to hedge against such risks. Forward transactions with derivative financial instruments, the non-organized markets, interest rates pre-determined future date, foreign currency contracts that contain delivery of goods as well as financial assets. Cash flow hedge that forms the subject of this study, a recognized asset or liability or a highly probable forecast transaction and the net profit or loss attributable to a particular risk of affecting the nature of a cash flow hedge to hedge changes in the process. Study the case of the application of foreign money has a tangible fixed asset purchases. Related to the purchase of tangible fixed assets at future foreign mercenaries were forward contracts to hedge the cash flow risk. Forward contracts, principal accounts on the balance sheet in accordance with IAS 39 Standard, derivative financial instruments are shown as fixed assets. The fair value of the contract during the contract period at the end of the period to show the valuation differences arising from the valuation of equity shown in the balance sheet. Net valuation differences arising from the contract are accounted for by two separate options. The first option, the net costs associated with the asset valuation difference. The second option is deducted from the amount of depreciation for the asset at the end of the period.

  6. 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 & ...

  7. 试论现行财务会计与报表的缺陷及改进--从企业会计准则(基本准则)的缺陷谈起%On the Defects and Improvement of Current Financial Accounting and Reporting---from the defects of the enterprise accounting standards (basic standards)

    Institute of Scientific and Technical Information of China (English)

    曹苏铁

    2016-01-01

    China's current enterprise accounting standards - Basic Standards in accounting and accounting elements of the division, the statement of accounting measurement, as well as the understanding and use of the accrual basis, all exist obvious defects. This paper analyzes the defects of the above mentioned defects, and puts forward care his own opinion 1. Do not put“sustainable management”set a foundation for enterprise accounting; 2. The profit should not be included in the accounting elements as the basic classification of accounting; 3. Enterprises in the initial measurement of the accounting elements shall, in general, use the fair value, and surviving measurement is usually follow the historical cost principle; 4. Responsibilities occurred receipt and payment system and implementation system is not “either/or” antagonistic relationship; 5. The traditional income statement can be adapted as income and expenditure.%我国现行企业会计准则—基本准则在会计假设和会计要素划分,对会计计量的表述,以及对权责发生制的理解与运用方面存在着明显的缺陷.本文逐一分析了上述缺陷条款的不妥当之处,并提出了自己的见解:1.不能把“持续经营”设定为企业会计核算的基础;2.利润不应当作为会计的基本分类列入会计要素;3.企业在对会计要素进行初始计量时一般采用公允价值,而存续计量则通常遵照历史成本原则;4.权责发生制与收付实现制不是“非此即彼”的对立关系;5.传统利润表可以改编为新的收入支出表.

  8. The Causal Effect of Student Mobility on Standardized Test Performance: A Case Study with Possible Implications for Accountability Mandates within the Elementary and Secondary Education Act

    Directory of Open Access Journals (Sweden)

    Arielle Selya

    2016-07-01

    Full Text Available This paper presents a limited case study examining the causal inference of student mobility on standardized test performance, within one middle-class high school in suburban Connecticut. Administrative data were used from a district public high school enrolling 319 10th graders in 2010. Propensity score methods were used to estimate the causal effect of student mobility on Math, Science, Reading, and Writing portions of the Connecticut Academic Performance Test (CAPT, after matching mobile vs. stable students on gender, race/ethnicity, eligibility for free/reduced lunches, and special education status. Analyses showed that mobility was associated with lower performance in the CAPT Writing exam. Follow-up analyses revealed that this trend was only significant among those who were ineligible for free/reduced lunches, but not among eligible students. Additionally, mobile students who were ineligible for free/reduced lunches had lower performance in the CAPT Science exam according to some analyses. Large numbers of students transferring into a school district may adversely affect standardized test performance. This is especially relevant for policies that affect student mobility in schools, given the accountability measures in the No Child Left Behind that are currently being re-considered in the recent Every Student Succeeds Act.

  9. The Causal Effect of Student Mobility on Standardized Test Performance: A Case Study with Possible Implications for Accountability Mandates within the Elementary and Secondary Education Act.

    Science.gov (United States)

    Selya, Arielle S; Engel-Rebitzer, Eden; Dierker, Lisa; Stephen, Eric; Rose, Jennifer; Coffman, Donna L; Otis, Mindy

    2016-01-01

    This paper presents a limited case study examining the causal inference of student mobility on standardized test performance, within one middle-class high school in suburban Connecticut. Administrative data were used from a district public high school enrolling 319 10th graders in 2010. Propensity score methods were used to estimate the causal effect of student mobility on Math, Science, Reading, and Writing portions of the Connecticut Academic Performance Test (CAPT), after matching mobile vs. stable students on gender, race/ethnicity, eligibility for free/reduced lunches, and special education status. Analyses showed that mobility was associated with lower performance in the CAPT Writing exam. Follow-up analyses revealed that this trend was only significant among those who were ineligible for free/reduced lunches, but not among eligible students. Additionally, mobile students who were ineligible for free/reduced lunches had lower performance in the CAPT Science exam according to some analyses. Large numbers of students transferring into a school district may adversely affect standardized test performance. This is especially relevant for policies that affect student mobility in schools, given the accountability measures in the No Child Left Behind that are currently being re-considered in the recent Every Student Succeeds Act.

  10. SLAM- and nectin-4-independent noncytolytic spread of canine distemper virus in astrocytes.

    Science.gov (United States)

    Alves, Lisa; Khosravi, Mojtaba; Avila, Mislay; Ader-Ebert, Nadine; Bringolf, Fanny; Zurbriggen, Andreas; Vandevelde, Marc; Plattet, Philippe

    2015-05-01

    Measles and canine distemper viruses (MeV and CDV, respectively) first replicate in lymphatic and epithelial tissues by using SLAM and nectin-4 as entry receptors, respectively. The viruses may also invade the brain to establish persistent infections, triggering fatal complications, such as subacute sclerosis pan-encephalitis (SSPE) in MeV infection or chronic, multiple sclerosis-like, multifocal demyelinating lesions in the case of CDV infection. In both diseases, persistence is mediated by viral nucleocapsids that do not require packaging into particles for infectivity but are directly transmitted from cell to cell (neurons in SSPE or astrocytes in distemper encephalitis), presumably by relying on restricted microfusion events. Indeed, although morphological evidence of fusion remained undetectable, viral fusion machineries and, thus, a putative cellular receptor, were shown to contribute to persistent infections. Here, we first showed that nectin-4-dependent cell-cell fusion in Vero cells, triggered by a demyelinating CDV strain, remained extremely limited, thereby supporting a potential role of nectin-4 in mediating persistent infections in astrocytes. However, nectin-4 could not be detected in either primary cultured astrocytes or the white matter of tissue sections. In addition, a bioengineered "nectin-4-blind" recombinant CDV retained full cell-to-cell transmission efficacy in primary astrocytes. Combined with our previous report demonstrating the absence of SLAM expression in astrocytes, these findings are suggestive for the existence of a hitherto unrecognized third CDV receptor expressed by glial cells that contributes to the induction of noncytolytic cell-to-cell viral transmission in astrocytes. While persistent measles virus (MeV) infection induces SSPE in humans, persistent canine distemper virus (CDV) infection causes chronic progressive or relapsing demyelination in carnivores. Common to both central nervous system (CNS) infections is that

  11. Using SLAM to Look For the Dog Valley Fault, Truckee Area, California

    Science.gov (United States)

    Cronin, V. S.; Ashburn, J. A.; Sverdrup, K. A.

    2014-12-01

    The Truckee earthquake (9/12/1966, ML6.0) was a left-lateral event on a previously unrecognized NW-trending fault. The Prosser Creek and Boca Dams sustained damage, and the trace of the suspected causative fault passes near or through the site of the then-incomplete Stampede Dam. Another M6 earthquake occurred along the same general trend in 1948 with an epicenter in Dog Valley ~14 km to the NW of the 1966 epicenter. This trend is called the Dog Valley Fault (DVF), and its location on the ground surface is suggested by a prominent but broad zone of geomorphic lineaments near the cloud of aftershock epicenters determined for the 1966 event. Various ground effects of the 1966 event described by Kachadoorian et al. (1967) were located within this broad zone. The upper shoreface of reservoirs in the Truckee-Prosser-Martis basin are now exposed due to persistent drought. We have examined fault strands in a roadcut and exposed upper shoreface adjacent to the NE abutment of Stampede Dam. These are interpreted to be small-displacement splays associated with the DVF -- perhaps elements of the DVF damage zone. We have used the Seismo-Lineament Analysis Method (SLAM) to help us constrain the location of the DVF, based on earthquake focal mechanisms. Seismo-lineaments were computed, using recent revisions in the SLAM code (bearspace.baylor.edu/Vince_Cronin/www/SLAM/), for the 1966 main earthquake and for the better-recorded earthquakes of 7/3/1983 (M4) and 8/30/1992 (M3.2) that are inferred to have occurred along the DVF. Associated geomorphic analysis and some field reconnaissance identified a trend that might be associated with a fault, extending from the NW end of Prosser Creek Reservoir ~32° toward the Stampede Dam area. Triangle-strain analysis using horizontal velocities of local Plate Boundary Observatory GPS sites P146, P149, P150 and SLID indicates that the area rotates clockwise ~1-2°/Myr relative to the stable craton, as might be expected because the study area is

  12. Underground localization using dual magnetic field sequence measurement and pose graph SLAM for directional drilling

    International Nuclear Information System (INIS)

    Park, Byeolteo; Myung, Hyun

    2014-01-01

    With the development of unconventional gas, the technology of directional drilling has become more advanced. Underground localization is the key technique of directional drilling for real-time path following and system control. However, there are problems such as vibration, disconnection with external infrastructure, and magnetic field distortion. Conventional methods cannot solve these problems in real time or in various environments. In this paper, a novel underground localization algorithm using a re-measurement of the sequence of the magnetic field and pose graph SLAM (simultaneous localization and mapping) is introduced. The proposed algorithm exploits the property of the drilling system that the body passes through the previous pass. By comparing the recorded measurement from one magnetic sensor and the current re-measurement from another magnetic sensor, the proposed algorithm predicts the pose of the drilling system. The performance of the algorithm is validated through simulations and experiments. (paper)

  13. Underground localization using dual magnetic field sequence measurement and pose graph SLAM for directional drilling

    Science.gov (United States)

    Park, Byeolteo; Myung, Hyun

    2014-12-01

    With the development of unconventional gas, the technology of directional drilling has become more advanced. Underground localization is the key technique of directional drilling for real-time path following and system control. However, there are problems such as vibration, disconnection with external infrastructure, and magnetic field distortion. Conventional methods cannot solve these problems in real time or in various environments. In this paper, a novel underground localization algorithm using a re-measurement of the sequence of the magnetic field and pose graph SLAM (simultaneous localization and mapping) is introduced. The proposed algorithm exploits the property of the drilling system that the body passes through the previous pass. By comparing the recorded measurement from one magnetic sensor and the current re-measurement from another magnetic sensor, the proposed algorithm predicts the pose of the drilling system. The performance of the algorithm is validated through simulations and experiments.

  14. Check valve slam caused by air intrusion in emergency cooling water system

    International Nuclear Information System (INIS)

    Martin, C.S.

    2011-01-01

    Waterhammer pressures were experienced during periodic starting of Residual Heat Removal (RHR) pumps at a nuclear plant. Prior to an analytical investigation careful analysis performed by plant engineers indicated that the spring effect of entrapped air in a heat exchanger resulted in water hammer due to check valve slam following flow reversal. In order to determine in more detail the values of pertinent parameters controlling this water hammer a hydraulic transient analysis was performed of the RHR piping system, including essential elements such as the pump, check valve, and heat exchanger. Using characteristic torque and pressure loss curves the motion of the check valve was determined. By comparing output of the water hammer analysis with site recordings of pump discharge pressure the computer model was calibrated, allowing for a realistic estimate of the quantity of entrapped air in the heat exchanger. (author)

  15. Slam Dunk

    Science.gov (United States)

    Herek, Matthew

    2011-01-01

    There's nothing like a worldwide financial meltdown to kick-start an alumni association's career networking offerings. In 2009, the Northwestern University alumni board provided clear direction to its regional affiliates and to the full-time staff working at the Evanston, Illinois, campus: Develop ways to purposefully connect alumni with each…

  16. a Fast and Flexible Method for Meta-Map Building for Icp Based Slam

    Science.gov (United States)

    Kurian, A.; Morin, K. W.

    2016-06-01

    Recent developments in LiDAR sensors make mobile mapping fast and cost effective. These sensors generate a large amount of data which in turn improves the coverage and details of the map. Due to the limited range of the sensor, one has to collect a series of scans to build the entire map of the environment. If we have good GNSS coverage, building a map is a well addressed problem. But in an indoor environment, we have limited GNSS reception and an inertial solution, if available, can quickly diverge. In such situations, simultaneous localization and mapping (SLAM) is used to generate a navigation solution and map concurrently. SLAM using point clouds possesses a number of computational challenges even with modern hardware due to the shear amount of data. In this paper, we propose two strategies for minimizing the cost of computation and storage when a 3D point cloud is used for navigation and real-time map building. We have used the 3D point cloud generated by Leica Geosystems's Pegasus Backpack which is equipped with Velodyne VLP-16 LiDARs scanners. To improve the speed of the conventional iterative closest point (ICP) algorithm, we propose a point cloud sub-sampling strategy which does not throw away any key features and yet significantly reduces the number of points that needs to be processed and stored. In order to speed up the correspondence finding step, a dual kd-tree and circular buffer architecture is proposed. We have shown that the proposed method can run in real time and has excellent navigation accuracy characteristics.

  17. A FAST AND FLEXIBLE METHOD FOR META-MAP BUILDING FOR ICP BASED SLAM

    Directory of Open Access Journals (Sweden)

    A. Kurian

    2016-06-01

    Full Text Available Recent developments in LiDAR sensors make mobile mapping fast and cost effective. These sensors generate a large amount of data which in turn improves the coverage and details of the map. Due to the limited range of the sensor, one has to collect a series of scans to build the entire map of the environment. If we have good GNSS coverage, building a map is a well addressed problem. But in an indoor environment, we have limited GNSS reception and an inertial solution, if available, can quickly diverge. In such situations, simultaneous localization and mapping (SLAM is used to generate a navigation solution and map concurrently. SLAM using point clouds possesses a number of computational challenges even with modern hardware due to the shear amount of data. In this paper, we propose two strategies for minimizing the cost of computation and storage when a 3D point cloud is used for navigation and real-time map building. We have used the 3D point cloud generated by Leica Geosystems's Pegasus Backpack which is equipped with Velodyne VLP-16 LiDARs scanners. To improve the speed of the conventional iterative closest point (ICP algorithm, we propose a point cloud sub-sampling strategy which does not throw away any key features and yet significantly reduces the number of points that needs to be processed and stored. In order to speed up the correspondence finding step, a dual kd-tree and circular buffer architecture is proposed. We have shown that the proposed method can run in real time and has excellent navigation accuracy characteristics.

  18. A Multi-Sensorial Simultaneous Localization and Mapping (SLAM) System for Low-Cost Micro Aerial Vehicles in GPS-Denied Environments.

    Science.gov (United States)

    López, Elena; García, Sergio; Barea, Rafael; Bergasa, Luis M; Molinos, Eduardo J; Arroyo, Roberto; Romera, Eduardo; Pardo, Samuel

    2017-04-08

    One of the main challenges of aerial robots navigation in indoor or GPS-denied environments is position estimation using only the available onboard sensors. This paper presents a Simultaneous Localization and Mapping (SLAM) system that remotely calculates the pose and environment map of different low-cost commercial aerial platforms, whose onboard computing capacity is usually limited. The proposed system adapts to the sensory configuration of the aerial robot, by integrating different state-of-the art SLAM methods based on vision, laser and/or inertial measurements using an Extended Kalman Filter (EKF). To do this, a minimum onboard sensory configuration is supposed, consisting of a monocular camera, an Inertial Measurement Unit (IMU) and an altimeter. It allows to improve the results of well-known monocular visual SLAM methods (LSD-SLAM and ORB-SLAM are tested and compared in this work) by solving scale ambiguity and providing additional information to the EKF. When payload and computational capabilities permit, a 2D laser sensor can be easily incorporated to the SLAM system, obtaining a local 2.5D map and a footprint estimation of the robot position that improves the 6D pose estimation through the EKF. We present some experimental results with two different commercial platforms, and validate the system by applying it to their position control.

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

    National Research Council Canada - National Science Library

    1996-01-01

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

  20. 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 ...

  1. The Effect of Slamming Impact on Out-of-Autoclave Cured Prepregs of GFRP Composite Panels for Hulls

    OpenAIRE

    Suárez, J.C.; Townsend, P.; Sanz, E.; Ulzurrum, I. Diez de; Pinilla, P.

    2016-01-01

    This paper proposes a methodology that employs an experimental apparatus that reproduces, in pre-impregnated and cured out-of-autoclave Glass Fiber Reinforced Polymer (GFRP) panels, the phenomenon of slamming or impact on the bottom of a high-speed boat during planing. The pressure limits in the simulation are defined by employing a finite element model (FEM) that evaluates the forces applied by the cam that hits the panels in the apparatus via microdeformations obtained in the simulation. Th...

  2. Line Segmentation of 2d Laser Scanner Point Clouds for Indoor Slam Based on a Range of Residuals

    Science.gov (United States)

    Peter, M.; Jafri, S. R. U. N.; Vosselman, G.

    2017-09-01

    Indoor mobile laser scanning (IMLS) based on the Simultaneous Localization and Mapping (SLAM) principle proves to be the preferred method to acquire data of indoor environments at a large scale. In previous work, we proposed a backpack IMLS system containing three 2D laser scanners and an according SLAM approach. The feature-based SLAM approach solves all six degrees of freedom simultaneously and builds on the association of lines to planes. Because of the iterative character of the SLAM process, the quality and reliability of the segmentation of linear segments in the scanlines plays a crucial role in the quality of the derived poses and consequently the point clouds. The orientations of the lines resulting from the segmentation can be influenced negatively by narrow objects which are nearly coplanar with walls (like e.g. doors) which will cause the line to be tilted if those objects are not detected as separate segments. State-of-the-art methods from the robotics domain like Iterative End Point Fit and Line Tracking were found to not handle such situations well. Thus, we describe a novel segmentation method based on the comparison of a range of residuals to a range of thresholds. For the definition of the thresholds we employ the fact that the expected value for the average of residuals of n points with respect to the line is σ / √n. Our method, as shown by the experiments and the comparison to other methods, is able to deliver more accurate results than the two approaches it was tested against.

  3. LINE SEGMENTATION OF 2D LASER SCANNER POINT CLOUDS FOR INDOOR SLAM BASED ON A RANGE OF RESIDUALS

    Directory of Open Access Journals (Sweden)

    M. Peter

    2017-09-01

    Full Text Available Indoor mobile laser scanning (IMLS based on the Simultaneous Localization and Mapping (SLAM principle proves to be the preferred method to acquire data of indoor environments at a large scale. In previous work, we proposed a backpack IMLS system containing three 2D laser scanners and an according SLAM approach. The feature-based SLAM approach solves all six degrees of freedom simultaneously and builds on the association of lines to planes. Because of the iterative character of the SLAM process, the quality and reliability of the segmentation of linear segments in the scanlines plays a crucial role in the quality of the derived poses and consequently the point clouds. The orientations of the lines resulting from the segmentation can be influenced negatively by narrow objects which are nearly coplanar with walls (like e.g. doors which will cause the line to be tilted if those objects are not detected as separate segments. State-of-the-art methods from the robotics domain like Iterative End Point Fit and Line Tracking were found to not handle such situations well. Thus, we describe a novel segmentation method based on the comparison of a range of residuals to a range of thresholds. For the definition of the thresholds we employ the fact that the expected value for the average of residuals of n points with respect to the line is σ / √n. Our method, as shown by the experiments and the comparison to other methods, is able to deliver more accurate results than the two approaches it was tested against.

  4. A negative search of acute canine distemper virus infection in DogSLAM transgenic C57BL/6 mice

    Directory of Open Access Journals (Sweden)

    Somporn Techangamsuwan

    2010-12-01

    Full Text Available Canine distemper is a highly contagious and immunosuppressive viral disease caused by canine distemper virus(CDV, an enveloped RNA virus of the family Paramyxoviridae. The susceptible host spectrum of CDV is broad andincludes all families of the order Carnivora. To accomplish the infection, CDV requires an expression of signaling lymphocyteactivation molecule (SLAM functioning as a cellular receptor which generally presents in a variety of different lymphoid cellsubpopulations, including immature thymocytes, primary B cells, activated T cells, memory T cells, macrophages and maturedendritic cells. The distribution of SLAM-presenting cells is in accordance with the lymphotropism and immunosuppressionfollowing morbillivirus infection. In the present study, the C57BL/6 mice engrafted with dog-specific SLAM sequence(DogSLAM were used. The weanling (3-week-old transgenic offspring C57BL/6 mice were infected with CDV Snyder Hill(CDV-SH strain via the intranasal (n=6, intracerebral (n=6 and intraperitoneal (n=5 routes. Clinical signs, hematology,histopathology, immunohistochemistry, virus isolation and RT-PCR were observed for two weeks post infection. Resultsshowed that CDV-SH-inoculated transgenic mice displayed mild-to-moderate congestion of various organs (brain, lung,spleen, kidney, lymph node, and adrenal gland. By means of immunohistochemistry, virus isolation and RT-PCR, CDV couldnot be detected. The evidence of CDV infection in this study could not be demonstrated in acute phase. Even though thetransgenic mouse is not a suitable animal model for CDV, or a longer incubation period is prerequisite, it needs to be clarifiedin a future study.

  5. Practice and Consideration on the Usage of New Accounting Standards in Accounting and Financial Area of Grass-roots Level People's Bank of China%新会计准则在基层人民银行会计财务工作中的实践与思考

    Institute of Scientific and Technical Information of China (English)

    刘霞花

    2011-01-01

    On the February 15, 2006, the Ministry of Finance officially announced by a basic accounting principles and 38 specific accounting guidelines for the composition of the new accounting standards system, the new accounting standards to fully draw on international accounting standards, the basic realization of the substantive with the International Accounting Standards of convergence. This paper analyzes the new guidelines and problems for financial and accounting work of grassroots People's Banks of China, focusing on the discussion of accounting status, and put forward to rationalize the central bank's monetary policy transmission mechanism, the central bank clearing efficiency, improve and refine the central bank accounting standards, to maintain stable operation of the financial system.%2006年2月15日,财政邵正式公布了由1项基本会计准则和38项具体会计准则组成的新会计准则体系,新会计准则充分借鉴国际会计准则,基本实现了与国际会计准则的实质性趋同。本文分析了新准则下基层人民银行会计财务工作面临的新形势、存在的问题,着重对会计标准现状进行论述,提出理顺中央银行货币政策传导机制,提高中央银行清算效率,改进和完善中央银行会计标准,维护金融体系稳健运行的对策建议。

  6. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  7. Deciphering complex dynamics of water counteraction around secondary structural elements of allosteric protein complex: Case study of SAP-SLAM system in signal transduction cascade.

    Science.gov (United States)

    Samanta, Sudipta; Mukherjee, Sanchita

    2018-01-28

    The first hydration shell of a protein exhibits heterogeneous behavior owing to several attributes, majorly local polarity and structural flexibility as revealed by solvation dynamics of secondary structural elements. We attempt to recognize the change in complex water counteraction generated due to substantial alteration in flexibility during protein complex formation. The investigation is carried out with the signaling lymphocytic activation molecule (SLAM) family of receptors, expressed by an array of immune cells, and interacting with SLAM-associated protein (SAP), composed of one SH2 domain. All atom molecular dynamics simulations are employed to the aqueous solutions of free SAP and SLAM-peptide bound SAP. We observed that water dynamics around different secondary structural elements became highly affected as well as nicely correlated with the SLAM-peptide induced change in structural rigidity obtained by thermodynamic quantification. A few instances of contradictory dynamic features of water to the change in structural flexibility are explained by means of occluded polar residues by the peptide. For βD, EFloop, and BGloop, both structural flexibility and solvent accessibility of the residues confirm the obvious contribution. Most importantly, we have quantified enhanced restriction in water dynamics around the second Fyn-binding site of the SAP due to SAP-SLAM complexation, even prior to the presence of Fyn. This observation leads to a novel argument that SLAM induced more restricted water molecules could offer more water entropic contribution during the subsequent Fyn binding and provide enhanced stability to the SAP-Fyn complex in the signaling cascade. Finally, SLAM induced water counteraction around the second binding site of the SAP sheds light on the allosteric property of the SAP, which becomes an integral part of the underlying signal transduction mechanism.

  8. Deciphering complex dynamics of water counteraction around secondary structural elements of allosteric protein complex: Case study of SAP-SLAM system in signal transduction cascade

    Science.gov (United States)

    Samanta, Sudipta; Mukherjee, Sanchita

    2018-01-01

    The first hydration shell of a protein exhibits heterogeneous behavior owing to several attributes, majorly local polarity and structural flexibility as revealed by solvation dynamics of secondary structural elements. We attempt to recognize the change in complex water counteraction generated due to substantial alteration in flexibility during protein complex formation. The investigation is carried out with the signaling lymphocytic activation molecule (SLAM) family of receptors, expressed by an array of immune cells, and interacting with SLAM-associated protein (SAP), composed of one SH2 domain. All atom molecular dynamics simulations are employed to the aqueous solutions of free SAP and SLAM-peptide bound SAP. We observed that water dynamics around different secondary structural elements became highly affected as well as nicely correlated with the SLAM-peptide induced change in structural rigidity obtained by thermodynamic quantification. A few instances of contradictory dynamic features of water to the change in structural flexibility are explained by means of occluded polar residues by the peptide. For βD, EFloop, and BGloop, both structural flexibility and solvent accessibility of the residues confirm the obvious contribution. Most importantly, we have quantified enhanced restriction in water dynamics around the second Fyn-binding site of the SAP due to SAP-SLAM complexation, even prior to the presence of Fyn. This observation leads to a novel argument that SLAM induced more restricted water molecules could offer more water entropic contribution during the subsequent Fyn binding and provide enhanced stability to the SAP-Fyn complex in the signaling cascade. Finally, SLAM induced water counteraction around the second binding site of the SAP sheds light on the allosteric property of the SAP, which becomes an integral part of the underlying signal transduction mechanism.

  9. 41 CFR 301-71.2 - What are the standard data elements and when must they be captured on a travel accounting system?

    Science.gov (United States)

    2010-07-01

    ... data elements and when must they be captured on a travel accounting system? 301-71.2 Section 301-71.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.2 What are...

  10. The Harmonization of Accounting

    Directory of Open Access Journals (Sweden)

    Hajnal Noémi

    2017-11-01

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

  11. On-patient see-through augmented reality based on visual SLAM.

    Science.gov (United States)

    Mahmoud, Nader; Grasa, Óscar G; Nicolau, Stéphane A; Doignon, Christophe; Soler, Luc; Marescaux, Jacques; Montiel, J M M

    2017-01-01

    An augmented reality system to visualize a 3D preoperative anatomical model on intra-operative patient is proposed. The hardware requirement is commercial tablet-PC equipped with a camera. Thus, no external tracking device nor artificial landmarks on the patient are required. We resort to visual SLAM to provide markerless real-time tablet-PC camera location with respect to the patient. The preoperative model is registered with respect to the patient through 4-6 anchor points. The anchors correspond to anatomical references selected on the tablet-PC screen at the beginning of the procedure. Accurate and real-time preoperative model alignment (approximately 5-mm mean FRE and TRE) was achieved, even when anchors were not visible in the current field of view. The system has been experimentally validated on human volunteers, in vivo pigs and a phantom. The proposed system can be smoothly integrated into the surgical workflow because it: (1) operates in real time, (2) requires minimal additional hardware only a tablet-PC with camera, (3) is robust to occlusion, (4) requires minimal interaction from the medical staff.

  12. Simulation of an integrated age replacement and spare provisioning policy using SLAM

    International Nuclear Information System (INIS)

    Zohrul Kabir, A.B.M.; Farrash, S.H.A.

    1996-01-01

    This paper presents a SLAM simulation model for determining a jointly optimal age replacement and spare part provisioning policy. The policy, referred to as a stocking policy, is formulated by combining age replacement policy with a continuous review (s, S) type inventory policy, where s is the stock reorder level and S is the maximum stock level. The optimal values of the decision variables are obtained by minimizing the total cost of replacement and inventory. The simulation procedure outlined in the paper can be used to model any operating situation having either a single item or a number of identical items. Results from a number of case problems specifically constructed by 5-factor second order rotatory design have been presented and the effects of different cost elements, item failure characteristics and lead time characteristics have been highlighted. For all case problems, optimal (s, S) policies to support the Barlow-Proschan age policy have also been determined. Simulation results clearly indicate the separate optimizations of replacement and spare provisioning policies do not ensure global optimality when total system cost has to be minimized

  13. SLAM-seq defines direct gene-regulatory functions of the BRD4-MYC axis.

    Science.gov (United States)

    Muhar, Matthias; Ebert, Anja; Neumann, Tobias; Umkehrer, Christian; Jude, Julian; Wieshofer, Corinna; Rescheneder, Philipp; Lipp, Jesse J; Herzog, Veronika A; Reichholf, Brian; Cisneros, David A; Hoffmann, Thomas; Schlapansky, Moritz F; Bhat, Pooja; von Haeseler, Arndt; Köcher, Thomas; Obenauf, Anna C; Popow, Johannes; Ameres, Stefan L; Zuber, Johannes

    2018-05-18

    Defining direct targets of transcription factors and regulatory pathways is key to understanding their roles in physiology and disease. We combined SLAM-seq [thiol(SH)-linked alkylation for the metabolic sequencing of RNA], a method for direct quantification of newly synthesized messenger RNAs (mRNAs), with pharmacological and chemical-genetic perturbation in order to define regulatory functions of two transcriptional hubs in cancer, BRD4 and MYC, and to interrogate direct responses to BET bromodomain inhibitors (BETis). We found that BRD4 acts as general coactivator of RNA polymerase II-dependent transcription, which is broadly repressed upon high-dose BETi treatment. At doses triggering selective effects in leukemia, BETis deregulate a small set of hypersensitive targets including MYC. In contrast to BRD4, MYC primarily acts as a selective transcriptional activator controlling metabolic processes such as ribosome biogenesis and de novo purine synthesis. Our study establishes a simple and scalable strategy to identify direct transcriptional targets of any gene or pathway. Copyright © 2018 The Authors, some rights reserved; exclusive licensee American Association for the Advancement of Science. No claim to original U.S. Government Works.

  14. Slamming pressures on the bottom of a free-falling vertical wedge

    Science.gov (United States)

    Ikeda, C. M.; Judge, C. Q.

    2013-11-01

    High-speed planing boats are subjected to repeat impacts due to slamming, which can cause structural damage and injury to passengers. A first step in understanding and predicting the physics of a craft re-entering the water after becoming partially airborne is an experimental vertical drop test of a prismastic wedge (deadrise angle, β =20° beam, B = 300 mm; and length, L = 600 mm). The acrylic wedge was mounted to a rig allowing it to free-fall into a deep-water tank (5.2m × 5.2m × 4.2m deep) from heights 0 camera (1000 fps, resolution of 1920 × 1200 pixels) is mounted above the wedge model to record the wetted surface as the wedge descended below the free surface. The pressure measurements taken with both conventional surface pressure transducers and the pressure mapping system agree within 10% of the peak pressure values (0.7 bar, typical). Supported by the Office of Naval Research.

  15. Numerical Evaluation of Dynamic Response for Flexible Composite Structures under Slamming Impact for Naval Applications

    Science.gov (United States)

    Hassoon, O. H.; Tarfaoui, M.; El Moumen, A.; Benyahia, H.; Nachtane, M.

    2018-06-01

    The deformable composite structures subjected to water-entry impact can be caused a phenomenon called hydroelastic effect, which can modified the fluid flow and estimated hydrodynamic loads comparing with rigid body. This is considered very important for ship design engineers to predict the global and the local hydrodynamic loads. This paper presents a numerical model to simulate the slamming water impact of flexible composite panels using an explicit finite element method. In order to better describe the hydroelastic influence and mechanical properties, composite materials panels with different stiffness and under different impact velocities with deadrise angle of 100 have been studied. In the other hand, the inertia effect was observed in the early stage of the impact that relative to the loading rate. Simulation results have been indicated that the lower stiffness panel has a higher hydroelastic effect and becomes more important when decreasing of the deadrise angle and increasing the impact velocity. Finally, the simulation results were compared with the experimental data and the analytical approaches of the rigid body to describe the behavior of the hydroelastic influence.

  16. A Precise and Real-Time Loop-closure Detection for SLAM Using the RSOM Tree

    Directory of Open Access Journals (Sweden)

    Siyang Song

    2015-06-01

    Full Text Available In robotic applications of visual simultaneous localization and mapping (SLAM techniques, loop-closure detection detects whether or not a current location has previously been visited. We present an online and incremental approach to detect loops when images come from an already visited scene and learn new information from the environment. Instead of utilizing a bag-of-words model, the attributed graph model is applied to represent images and measure the similarity between pairs of images in our method. In order to position a camera in visual environments in real-time, the method demands retrieval of images from the database through a clustering tree that we call RSOM (recursive self-organizing feature map. As long as the match is found between the current graph and several graphs in the database, a threshold will be chosen to judge whether loop-closure is accepted or rejected. The results demonstrate the method's accuracy and real-time performance by testing several videos collected from a digital camera fixed on vehicles in indoor and outdoor environments.

  17. Study of check valve slamming in a BWR feedwater system following a postulated pipe break

    International Nuclear Information System (INIS)

    Safwat, H.H.; Arastu, A.H.; Norman, A.

    1985-01-01

    This study deals with a swing check valve slamming due to a break at relatively short distance from the valve. Under this situation, substantial flashing occurs near the valve and the result of the study are subject to what is believed to be a conservative simplifying assumption, i.e., the hydrodynamic moment acting on the valve during the transient is represented by resultant moment due to the pressure differential across the valve. It is believed that vapor voids forming at the valve would actually reduce the disk impact velocities in comparison to those predicted under this simplifying assumption. A technique used to represent a double-ended break through hypothetical valves may have some influence on the results particularly for long break opening times. The study has yielded good insight to help understand the complex problem. The study has focused on some parameters and the reader may raise questions on the effects of other parameters. Nevertheless, the present study underlines the complexity facing analysts dealing with this transient using analytical methods. Though some experimental data are available, the authors believe that an experimental study (recognizing the complexity of the experimental setup and instrumentation), would be quite useful. It can provide answers to questions facing analysts dealing with this problem and thus avoid unnecessary conservatisms due to uncertainties in input data

  18. Internet accounting

    NARCIS (Netherlands)

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

    2001-01-01

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

  19. An Analysis of International Financial Reporting Standards (IFRS) Issues Concerning Some Elements of Accounting in Oil and Gas Industries in Nigeria

    OpenAIRE

    Uwaoma Ironkwe; Ordu Promise A.

    2015-01-01

    IFRS cut across all segments of industries. However, concerning the Oil and Gas industry sectors, IFRS has significant impact. IFRS has various guidelines that help to make the convergence to the new system, especially, in Oil and Gas accounting and reporting easy. Interestingly, accounting for Oil and Gas activities presents many difficulties. Significant upfront investment, uncertainty over prospects and long project lives have led to a variety of approaches being developed by companies and...

  20. Nuclear fuel lease accounting

    International Nuclear Information System (INIS)

    Danielson, A.H.

    1986-01-01

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

  1. 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...

  2. The South London and Maudsley NHS Foundation Trust Biomedical Research Centre (SLAM BRC case register: development and descriptive data

    Directory of Open Access Journals (Sweden)

    Denis Mike

    2009-08-01

    Full Text Available Abstract Background Case registers have been used extensively in mental health research. Recent developments in electronic medical records, and in computer software to search and analyse these in anonymised format, have the potential to revolutionise this research tool. Methods We describe the development of the South London and Maudsley NHS Foundation Trust (SLAM Biomedical Research Centre (BRC Case Register Interactive Search tool (CRIS which allows research-accessible datasets to be derived from SLAM, the largest provider of secondary mental healthcare in Europe. All clinical data, including free text, are available for analysis in the form of anonymised datasets. Development involved both the building of the system and setting in place the necessary security (with both functional and procedural elements. Results Descriptive data are presented for the Register database as of October 2008. The database at that point included 122,440 cases, 35,396 of whom were receiving active case management under the Care Programme Approach. In terms of gender and ethnicity, the database was reasonably representative of the source population. The most common assigned primary diagnoses were within the ICD mood disorders (n = 12,756 category followed by schizophrenia and related disorders (8158, substance misuse (7749, neuroses (7105 and organic disorders (6414. Conclusion The SLAM BRC Case Register represents a 'new generation' of this research design, built on a long-running system of fully electronic clinical records and allowing in-depth secondary analysis of both numerical, string and free text data, whilst preserving anonymity through technical and procedural safeguards.

  3. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

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

  4. Incorporating the Uncertainties of Nodal-Plane Orientation in the Seismo-Lineament Analysis Method (SLAM)

    Science.gov (United States)

    Cronin, V.; Sverdrup, K. A.

    2013-05-01

    The process of delineating a seismo-lineament has evolved since the first description of the Seismo-Lineament Analysis Method (SLAM) by Cronin et al. (2008, Env & Eng Geol 14(3) 199-219). SLAM is a reconnaissance tool to find the trace of the fault that produced an shallow-focus earthquake by projecting the corresponding nodal planes (NP) upward to their intersections with the ground surface, as represented by a DEM or topographic map. A seismo-lineament is formed by the intersection of the uncertainty volume associated with a given NP and the ground surface. The ground-surface trace of the fault that produced the earthquake is likely to be within one of the two seismo-lineaments associated with the two NPs derived from the earthquake's focal mechanism solution. When no uncertainty estimate has been reported for the NP orientation, the uncertainty volume associated with a given NP is bounded by parallel planes that are [1] tangent to the ellipsoidal uncertainty volume around the focus and [2] parallel to the NP. If the ground surface is planar, the resulting seismo-lineament is bounded by parallel lines. When an uncertainty is reported for the NP orientation, the seismo-lineament resembles a bow tie, with the epicenter located adjacent to or within the "knot." Some published lists of focal mechanisms include only one NP with associated uncertainties. The NP orientation uncertainties in strike azimuth (+/- gamma), dip angle (+/- epsilon) and rake that are output from an FPFIT analysis (Reasenberg and Oppenheimer, 1985, USGS OFR 85-739) are taken to be the same for both NPs (Oppenheimer, 2013, pers com). The boundaries of the NP uncertainty volume are each comprised by planes that are tangent to the focal uncertainty ellipsoid. One boundary, whose nearest horizontal distance from the epicenter is greater than or equal to that of the other boundary, is formed by the set of all planes with strike azimuths equal to the reported NP strike azimuth +/- gamma, and dip angle

  5. Harmonisation of agricultural accounting

    OpenAIRE

    Jaroslav Sedláček

    2007-01-01

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

  6. Ghana : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting and auditing practices within the context of the Ghana institutional framework to ensure the quality of corporate financial reporting. The accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. Various weaknesses were identified in the laws and regula...

  7. Indoor Modelling from Slam-Based Laser Scanner: Door Detection to Envelope Reconstruction

    Science.gov (United States)

    Díaz-Vilariño, L.; Verbree, E.; Zlatanova, S.; Diakité, A.

    2017-09-01

    Updated and detailed indoor models are being increasingly demanded for various applications such as emergency management or navigational assistance. The consolidation of new portable and mobile acquisition systems has led to a higher availability of 3D point cloud data from indoors. In this work, we explore the combined use of point clouds and trajectories from SLAM-based laser scanner to automate the reconstruction of building indoors. The methodology starts by door detection, since doors represent transitions from one indoor space to other, which constitutes an initial approach about the global configuration of the point cloud into building rooms. For this purpose, the trajectory is used to create a vertical point cloud profile in which doors are detected as local minimum of vertical distances. As point cloud and trajectory are related by time stamp, this feature is used to subdivide the point cloud into subspaces according to the location of the doors. The correspondence between subspaces and building rooms is not unambiguous. One subspace always corresponds to one room, but one room is not necessarily depicted by just one subspace, for example, in case of a room containing several doors and in which the acquisition is performed in a discontinue way. The labelling problem is formulated as combinatorial approach solved as a minimum energy optimization. Once the point cloud is subdivided into building rooms, envelop (conformed by walls, ceilings and floors) is reconstructed for each space. The connectivity between spaces is included by adding the previously detected doors to the reconstructed model. The methodology is tested in a real case study.

  8. INDOOR MODELLING FROM SLAM-BASED LASER SCANNER: DOOR DETECTION TO ENVELOPE RECONSTRUCTION

    Directory of Open Access Journals (Sweden)

    L. Díaz-Vilariño

    2017-09-01

    Full Text Available Updated and detailed indoor models are being increasingly demanded for various applications such as emergency management or navigational assistance. The consolidation of new portable and mobile acquisition systems has led to a higher availability of 3D point cloud data from indoors. In this work, we explore the combined use of point clouds and trajectories from SLAM-based laser scanner to automate the reconstruction of building indoors. The methodology starts by door detection, since doors represent transitions from one indoor space to other, which constitutes an initial approach about the global configuration of the point cloud into building rooms. For this purpose, the trajectory is used to create a vertical point cloud profile in which doors are detected as local minimum of vertical distances. As point cloud and trajectory are related by time stamp, this feature is used to subdivide the point cloud into subspaces according to the location of the doors. The correspondence between subspaces and building rooms is not unambiguous. One subspace always corresponds to one room, but one room is not necessarily depicted by just one subspace, for example, in case of a room containing several doors and in which the acquisition is performed in a discontinue way. The labelling problem is formulated as combinatorial approach solved as a minimum energy optimization. Once the point cloud is subdivided into building rooms, envelop (conformed by walls, ceilings and floors is reconstructed for each space. The connectivity between spaces is included by adding the previously detected doors to the reconstructed model. The methodology is tested in a real case study.

  9. Patients as teachers, medical students as filmmakers: the video slam, a pilot study.

    Science.gov (United States)

    Shapiro, Dan; Tomasa, Lynne; Koff, Nancy Alexander

    2009-09-01

    In 2006-2007 and 2007-2008, the authors pilot-tested a filmmaking project, (medical students filmed patients) to assess the project's potential to teach about the challenges of living with serious chronic illness. Two years of second-year medical students (N = 32) from The University of Arizona, working in groups of two or three, were paired with patients and filmed multiple home visits during eight months. Students edited their films to 7 to 10 minutes and added transitions, titles, and music. A mixed audience of students and faculty viewed the resulting 12 films in a "Video Slam." Faculty also used the films in the formal curriculum to illustrate teaching points related to chronic illness. Student filmmakers, on average, made 4.4 visits, collected 5.6 hours of film, and edited for 26.6 hours. Students reported that the project affected what they planned to cover in clinic visits, increased their plans to involve patients in care, enhanced their appreciation for patient-centered care, improved their knowledge of community resources, improved their understanding of allied health professionals' roles, and taught them about patients' innovative adaptations. Overall, students rated the project highly for its impact on their education (mean = 4.52 of 5). Student and faculty viewers of the films (N = 74) found the films compelling (mean = 4.95 of 5) and informative (mean = 4.93 of 5). The authors encountered the ethical dilemmas of deciding who controls the patients' recorded stories and navigating between patient anonymity/confidentiality and allowing patients to use their stories to teach.

  10. Property Accounting. A Handbook of Standard Terminology and a Guide for Classifying Information about Education Property. State Educational Records and Reports Series: Handbook III, Revised 1977.

    Science.gov (United States)

    Seibert, Ivan N.

    This handbook is offered as a resource for local, intermediate, state, and federal education officials to assist in the identification, organization, and definition of data and information about education property. An introduction and directions are followed by a discussion of concepts associated with property accounting and some general…

  11. Standard format and content acceptance criteria for the material control and accounting (MC and A) reform amendment: 10 CFR Part 74, Subpart E

    International Nuclear Information System (INIS)

    1987-03-01

    Revisions have been made to the material control and accounting requirements for NRC licensees authorized to possess and use a formula quantity or more of strategic special nuclear material. The revisions require timely monitoring of in-process inventory and discrete items in order to detect anomalies potentially indicative of material losses. Timely detection and enhanced loss localization capabilities will be beneficial to alarm resolution and material recovery in the event of an actual loss. This document presents criteria that can be used by the license applicants and the license reviewers in the preparation and subsequent review of plans to be submitted in response to the the Reform Amendment. General performance objectives, system capabilities, process monitoring, item monitoring, alarm resolution, quality assurance, and accounting are addressed. 43 refs

  12. 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 ...

  13. A geographical analysis of constituents’ formal participation in the process of international accounting standard setting : Do we have a level playing field?

    NARCIS (Netherlands)

    Jorissen, A.; Lybaert, N.; Orens, R.; van der Tas, L.G.

    2013-01-01

    As a private organization, input legitimacy, being achieved when inputs received reflect the opinions of all stakeholders involved, is a key issue for the IASB’s acceptance as global standard setter. To study this input legitimacy, this paper examines the evolution of constituent participation in

  14. SLAM family markers are conserved among hematopoietic stem cells from old and reconstituted mice and markedly increase their purity.

    Science.gov (United States)

    Yilmaz, Omer H; Kiel, Mark J; Morrison, Sean J

    2006-02-01

    Recent advances have increased the purity of hematopoietic stem cells (HSCs) isolated from young mouse bone marrow. However, little attention has been paid to the purity of HSCs from other contexts. Although Thy-1 low Sca-1+ Lineage- c-kit+ cells from young bone marrow are highly enriched for HSCs (1 in 5 cells gives long-term multilineage reconstitution after transplantation into irradiated mice), the same population from old, reconstituted, or cytokine-mobilized mice engrafts much less efficiently (1 in 78 to 1 in 185 cells gives long-term multilineage reconstitution). To test whether we could increase the purity of HSCs isolated from these contexts, we examined the SLAM family markers CD150 and CD48. All detectable HSCs from old, reconstituted, and cyclophosphamide/G-CSF-mobilized mice were CD150+ CD48-, just as in normal young bone marrow. Thy-1 low Sca-1+ Lineage- c-kit+ cells from old, reconstituted, or mobilized mice included mainly CD48+ and/or CD150- cells that lacked reconstituting ability. CD150+ CD48- Sca-1+ Lineage- c-kit+ cells from old, reconstituted, or mobilized mice were much more highly enriched for HSCs, with 1 in 3 to 1 in 7 cells giving long-term multilineage reconstitution. SLAM family receptor expression is conserved among HSCs from diverse contexts, and HSCs from old, reconstituted, and mobilized mice engraft relatively efficiently after transplantation when contaminating cells are eliminated.

  15. Dissection of SAP-dependent and SAP-independent SLAM family signaling in NKT cell development and humoral immunity

    Science.gov (United States)

    Cai, Chenxu; Liu, Guangao; Wang, Yuande; Du, Juan; Lin, Xin; Yang, Meixiang

    2017-01-01

    Signaling lymphocytic activation molecule (SLAM)–associated protein (SAP) mutations in X-linked lymphoproliferative disease (XLP) lead to defective NKT cell development and impaired humoral immunity. Because of the redundancy of SLAM family receptors (SFRs) and the complexity of SAP actions, how SFRs and SAP mediate these processes remains elusive. Here, we examined NKT cell development and humoral immunity in mice completely deficient in SFR. We found that SFR deficiency severely impaired NKT cell development. In contrast to SAP deficiency, SFR deficiency caused no apparent defect in follicular helper T (TFH) cell differentiation. Intriguingly, the deletion of SFRs completely rescued the severe defect in TFH cell generation caused by SAP deficiency, whereas SFR deletion had a minimal effect on the defective NKT cell development in SAP-deficient mice. These findings suggest that SAP-dependent activating SFR signaling is essential for NKT cell selection; however, SFR signaling is inhibitory in SAP-deficient TFH cells. Thus, our current study revises our understanding of the mechanisms underlying T cell defects in patients with XLP. PMID:28049627

  16. Dissection of SAP-dependent and SAP-independent SLAM family signaling in NKT cell development and humoral immunity.

    Science.gov (United States)

    Chen, Shasha; Cai, Chenxu; Li, Zehua; Liu, Guangao; Wang, Yuande; Blonska, Marzenna; Li, Dan; Du, Juan; Lin, Xin; Yang, Meixiang; Dong, Zhongjun

    2017-02-01

    Signaling lymphocytic activation molecule (SLAM)-associated protein (SAP) mutations in X-linked lymphoproliferative disease (XLP) lead to defective NKT cell development and impaired humoral immunity. Because of the redundancy of SLAM family receptors (SFRs) and the complexity of SAP actions, how SFRs and SAP mediate these processes remains elusive. Here, we examined NKT cell development and humoral immunity in mice completely deficient in SFR. We found that SFR deficiency severely impaired NKT cell development. In contrast to SAP deficiency, SFR deficiency caused no apparent defect in follicular helper T (T FH ) cell differentiation. Intriguingly, the deletion of SFRs completely rescued the severe defect in T FH cell generation caused by SAP deficiency, whereas SFR deletion had a minimal effect on the defective NKT cell development in SAP-deficient mice. These findings suggest that SAP-dependent activating SFR signaling is essential for NKT cell selection; however, SFR signaling is inhibitory in SAP-deficient T FH cells. Thus, our current study revises our understanding of the mechanisms underlying T cell defects in patients with XLP. © 2017 Chen et al.

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

    OpenAIRE

    Muthupandian, K S

    2008-01-01

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

  18. QUALITY - SOCIAL ACCOUNTABILITY - HEALTH AND SAFETY INTEGRATED MANAGEMENT SYSTEM AUDIT ACCORDING TO THE REQUIREMENTS OF ISO9001:2008, SA 8000:2008, OHSAS 18001:2007 AND ISO 19011:2011 STANDARDS

    OpenAIRE

    Valentina TUDOR; Romeo DENUNTZIO; Ioan Niculae ALECU; Marius Mihai MICU; Georgeta TEMOCICO; Reta CONDEI

    2014-01-01

    The purpose of this paper is to present a method of perfecting the audit of the social requirements of the quality social accountability-health and safety integrated management system with the social requirements of BusinessSocial Compliance Initiative (BSCI) and Supplier Ethical Data Exchange (SEDEX). The method used was tosupplement the social requirement of SA 8000:2008 standard with the additional requirements of BSCI and SEDEX.The results are based on a correspondence between the require...

  19. Value in Pediatric Orthopaedic Surgery Health Care: the Role of Time-driven Activity-based Cost Accounting (TDABC) and Standardized Clinical Assessment and Management Plans (SCAMPs).

    Science.gov (United States)

    Waters, Peter M

    2015-01-01

    The continuing increases in health care expenditures as well as the importance of providing safe, effective, timely, patient-centered care has brought government and commercial payer pressure on hospitals and providers to document the value of the care they deliver. This article introduces work at Boston Children's Hospital on time-driven activity-based accounting to determine cost of care delivery; combined with Systemic Clinical Assessment and Management Plans to reduce variation and improve outcomes. The focus so far has been on distal radius fracture care for children and adolescents.

  20. QUALITY - SOCIAL ACCOUNTABILITY - HEALTH AND SAFETY INTEGRATED MANAGEMENT SYSTEM AUDIT ACCORDING TO THE REQUIREMENTS OF ISO9001:2008, SA 8000:2008, OHSAS 18001:2007 AND ISO 19011:2011 STANDARDS

    Directory of Open Access Journals (Sweden)

    Valentina TUDOR

    2014-06-01

    Full Text Available The purpose of this paper is to present a method of perfecting the audit of the social requirements of the quality social accountability-health and safety integrated management system with the social requirements of BusinessSocial Compliance Initiative (BSCI and Supplier Ethical Data Exchange (SEDEX. The method used was tosupplement the social requirement of SA 8000:2008 standard with the additional requirements of BSCI and SEDEX.The results are based on a correspondence between the requirements of SA 8000:2008 standard and therequirements of BSCI and SEDEX codes of conducts, because some of BSCI and SEDEX requirements are moredetailed than SA 8000:2008 standard requirements which are the base for the implementation of socialrequirements of the quality-social accountability-health and safety integrated management system. A check list waselaborated with the integrated social requirements of SA 8000:2008, BSCI and SEDEX. The check list is related tochild labour, forced and compulsory labour, health and safety, freedom of association & right to collective bargaining, discrimination, disciplinary practices, working hours, remuneration and management system. Theconclusion of the paper is that the elaborated check list allows the quality-social accountability-health and safety integrated management system audit to match to the requirements of BSCI and SEDEX.

  1. Methodology for Check Valve Selection to Maintain the Integrity of Pipeline against the Check Valve Slam for the KIJANG Research Reactor

    Energy Technology Data Exchange (ETDEWEB)

    Kim, Dayong; Yoon, Hyungi; Seo, Kyoungwoo; Kim, Seonhoon [KAERI, Daejeon (Korea, Republic of)

    2016-05-15

    The check valve slam results in a water hammer and unexpected system pressure rise in the pipeline. Sometimes, the pressure rise by check valve slam in the pipeline exceeds the design pressure and then it causes the rupture of pipeline. Therefore, check valve slam significantly influences on the integrity of pipe. Especially, this it is most likely to occur by check valve installed in the discharge of pump when one pump trips among the two or more running in parallel pump system. This study focuses on the check valve selection to maintain the integrity of PCS pipeline against the check valve slam. If design head for KJRR PCS pipeline is higher than the sum of static head and 11 m, any type check valves can be installed at the discharge of pump. However, if design head for KJRR PCS pipeline is lower than the sum of static head and 11 m, installation of swing and ball check on the discharge of pump must be avoid to prevent the rupture of PCS pipeline.

  2. Análisis de Detectores y Descriptores de Características Visuales en SLAM en Entornos Interiores y Exteriores

    Directory of Open Access Journals (Sweden)

    M. Ballesta

    2010-04-01

    Full Text Available Resumen: El objetivo de este artículo es encontrar un extractor de características visuales que pueda ser utilizado en un proceso de SLAM (Simultaneous Localization and Mapping. Este extractor de características consiste en la combinación de un detector que extrae puntos significativos del entorno, y un descriptor local que caracteriza dichos puntos. Este artículo presenta la comparación de un conjunto de detectores de puntos de interés y de descriptores locales que se utilizan como marcas visuales en un proceso de SLAM. El análisis comparativo se divide en dos fases diferenciadas: detección y descripción. Se evalúa la repetibilidad de los detectores, así como la invariabilidad de los descriptores ante cambios de vista, escala e iluminación. Los experimentos se han realizado a partir de un conjunto de secuencias de imágenes tanto interiores (entorno de oficinas como exteriores, con diversas variaciones en la imagen (iluminación y posición, representando así de una forma bastante general los entornos típicos de un robot. Se considera que los resultados de este trabajo pueden ser útiles a la hora de seleccionar una marca adecuada en SLAM visual, tanto para entornos interiores como exteriores. Palabras clave: SLAM visual, marcas visuales, detectores de puntos de interés, descriptores locales

  3. Methodology for Check Valve Selection to Maintain the Integrity of Pipeline against the Check Valve Slam for the KIJANG Research Reactor

    International Nuclear Information System (INIS)

    Kim, Dayong; Yoon, Hyungi; Seo, Kyoungwoo; Kim, Seonhoon

    2016-01-01

    The check valve slam results in a water hammer and unexpected system pressure rise in the pipeline. Sometimes, the pressure rise by check valve slam in the pipeline exceeds the design pressure and then it causes the rupture of pipeline. Therefore, check valve slam significantly influences on the integrity of pipe. Especially, this it is most likely to occur by check valve installed in the discharge of pump when one pump trips among the two or more running in parallel pump system. This study focuses on the check valve selection to maintain the integrity of PCS pipeline against the check valve slam. If design head for KJRR PCS pipeline is higher than the sum of static head and 11 m, any type check valves can be installed at the discharge of pump. However, if design head for KJRR PCS pipeline is lower than the sum of static head and 11 m, installation of swing and ball check on the discharge of pump must be avoid to prevent the rupture of PCS pipeline

  4. High Pressure Size Exclusion Chromatography (HPSEC) Determination of Dissolved Organic Matter Molecular Weight Revisited: Accounting for Changes in Stationary Phases, Analytical Standards, and Isolation Methods.

    Science.gov (United States)

    McAdams, Brandon C; Aiken, George R; McKnight, Diane M; Arnold, William A; Chin, Yu-Ping

    2018-01-16

    We reassessed the molecular weight of dissolved organic matter (DOM) determined by high pressure size exclusion chromatography (HPSEC) using measurements made with different columns and various generations of polystyrenesulfonate (PSS) molecular weight standards. Molecular weight measurements made with a newer generation HPSEC column and PSS standards from more recent lots are roughly 200 to 400 Da lower than initial measurements made in the early 1990s. These updated numbers match DOM molecular weights measured by colligative methods and fall within a range of values calculated from hydroxyl radical kinetics. These changes suggest improved accuracy of HPSEC molecular weight measurements that we attribute to improved accuracy of PSS standards and changes in the column packing. We also isolated DOM from wetlands in the Prairie Pothole Region (PPR) using XAD-8, a cation exchange resin, and PPL, a styrene-divinylbenzene media, and observed little difference in molecular weight and specific UV absorbance at 280 nm (SUVA 280 ) between the two solid phase extraction resins, suggesting they capture similar DOM moieties. PPR DOM also showed lower SUVA 280 at similar weights compared to DOM isolates from a global range of environments, which we attribute to oxidized sulfur in PPR DOM that would increase molecular weight without affecting SUVA 280 .

  5. High pressure size exclusion chromatography (HPSEC) determination of dissolved organic matter molecular weight revisited: Accounting for changes in stationary phases, analytical standards, and isolation methods

    Science.gov (United States)

    McAdams, Brandon C.; Aiken, George R.; McKnight, Diane M.; Arnold, William A.; Chin, Yu-Ping

    2018-01-01

    We reassessed the molecular weight of dissolved organic matter (DOM) determined by high pressure size exclusion chromatography (HPSEC) using measurements made with different columns and various generations of polystyrenesulfonate (PSS) molecular weight standards. Molecular weight measurements made with a newer generation HPSEC column and PSS standards from more recent lots are roughly 200 to 400 Da lower than initial measurements made in the early 1990s. These updated numbers match DOM molecular weights measured by colligative methods and fall within a range of values calculated from hydroxyl radical kinetics. These changes suggest improved accuracy of HPSEC molecular weight measurements that we attribute to improved accuracy of PSS standards and changes in the column packing. We also isolated DOM from wetlands in the Prairie Pothole Region (PPR) using XAD-8, a cation exchange resin, and PPL, a styrene-divinylbenzene media, and observed little difference in molecular weight and specific UV absorbance at 280 nm (SUVA280) between the two solid phase extraction resins, suggesting they capture similar DOM moieties. PPR DOM also showed lower SUVA280 at similar weights compared to DOM isolates from a global range of environments, which we attribute to oxidized sulfur in PPR DOM that would increase molecular weight without affecting SUVA280.

  6. The logic of pension accounting

    OpenAIRE

    Napier, Christopher J.

    2009-01-01

    Accounting for pensions has been a problem for standard setters for over 30 years. Early attempts to develop accounting standards were based on a cost orientation and reflected funding considerations. More recently, a balance sheet focus has led to issues over identification and measurement of pension liabilities and assets. Accounting standards that permit enterprises to ignore, spread or segregate elements of pension cost, or to create artificial cost measures, are open to criticism and ...

  7. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

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

  8. 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...

  9. Kingdom of Morocco : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

    This report provides an assessment of Moroccan accounting and auditing standards and practices, and the institutional capacity necessary to ensure high-quality financial reporting. The law gives accounting standard-setting responsibility to the National Accounting Council (Conseil National de la Comptabilité). Since the Council was established in 1989, Moroccan accounting standards have im...

  10. Institutional Environment,Local Government Behaviors, and the Construction of Governmental Accounting Standards%制度环境、地方政府行为与政府会计准则制定

    Institute of Scientific and Technical Information of China (English)

    潘俊; 陈志斌; 刘子怡

    2013-01-01

    在具有中国特色的财政分权制度环境下,影响政府会计体系建设和政府会计准则制定的因素错综复杂。作为利益相关者之一的地方政府,其行为必然影响政府财务信息需求及其披露。研究发现,地方政府举债的影响和债务风险管理的规范,基于解除公共受托责任目标的政府绩效评价体系构建,政府审计制度的约束和审计职能的发挥,都会对政府财务信息需求和政府会计准则的制定起到积极推动作用。我国政府会计准则的制定应选择以原则为主、规则为辅的导向;由财政部主导、多机构共同参与的制定主体既能保证准则的专业性和权威性,又能降低准则制定成本;以概念框架法构建政府会计基本准则和具体准则,能促进准则体系的协调优化;遵循严谨、完整的允当程序,会提升政府会计准则制定的质量和反馈效率。%Under the institutional background of fiscal decentralization with Chinese characteristics, the construction of governmental accounting system and the setting of related accounting standards are influ-enced by various complicated and perplexing factors.Certainly,behaviors of the local government,one of the stakeholders,have impacts on the demand for governmental financial information and disclosure.Theo-retical analysis reveals that the construction of financial information requirements and governmental account-ing standards are motivated by many factors,which include the consequence of local government debt and its risk management criterion,the establishment of performance evaluation system based on the goal of removing stewardship,and the function of governmental auditing.A principle-oriented approach,assisted by rules, should be adopted in Chinese governmental accounting standards setting.A standard setting body led by the Ministry of Finance and participated with various institutions would make standards professional and

  11. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

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

  12. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

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

  13. Regulação da contabilidade: teorias e análise da convergência dos padrões contábeis brasileiros aos IFRS Accounting regulation: theories and analysis of the Brazilian accounting standards convergence to IFRS

    Directory of Open Access Journals (Sweden)

    Ricardo Lopes Cardoso

    2009-08-01

    Full Text Available O processo de convergência das práticas nacionais de contabilidade aos padrões internacionais implica profundas alterações na regulação da contabilidade. É natural que os contabilistas estejam preocupados em se adaptar aos "novos" padrões buscando adotá-los, e auditar sua adoção nas respectivas empresas/clientes. Entretanto, tão importante quanto adotar e auditar a adoção dos International Financial Reporting Standards (IFRS nas demonstrações contábeis das empresas brasileiras é compreender o movimento de alteração das normas contábeis em âmbito nacional. Por outro lado, pouco se tem discutido sobre os impactos dessas novas regulamentações. Este artigo analisa, numa perspectiva interdisciplinar, o processo de alteração da regulação da contabilidade à luz de cinco teorias da regulação. Embora as teorias sejam concorrentes, observou-se que elas podem ser utilizadas de forma complementar entre si na compreensão das alterações promovidas pela Lei nº 11.638/07 e pela Medida Provisória nº 449/08 na Lei nº 6.404/76. Considerou-se que as teorias realiana e habermasiana são as que melhor contribuem para a democratização da contabilidade, uma vez que consideram os valores sociais na elaboração e posterior interpretação da regulação.The convergence process of local accounting standards into international standards requires significant changes in accounting regulation. Accountants and auditors are working hard to understand and familiarize themselves with these "new" standards in order to adopt and audit them at their firms and/or clients. However, adopting and auditing the adoption of International Financial Reporting Standards (IFRS are just as important as understanding the changes in local accounting regulation. Also, the impact of the new regulation has been little discussed. This theory-based article examines the Brazilian IFRS convergence experience through an interdisciplinary perspective. Although all

  14. Methodology of sustainability accounting

    Directory of Open Access Journals (Sweden)

    O.H. Sokil

    2017-03-01

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

  15. “TORINO 1911” PROJECT: A CONTRIBUTION OF A SLAM-BASED SURVEY TO EXTENSIVE 3D HERITAGE MODELING

    Directory of Open Access Journals (Sweden)

    F. Chiabrando

    2018-05-01

    Full Text Available In the framework of the digital documentation of complex environments the advanced Geomatics researches offers integrated solution and multi-sensor strategies for the 3D accurate reconstruction of stratified structures and articulated volumes in the heritage domain. The use of handheld devices for rapid mapping, both image- and range-based, can help the production of suitable easy-to use and easy-navigable 3D model for documentation projects. These types of reality-based modelling could support, with their tailored integrated geometric and radiometric aspects, valorisation and communication projects including virtual reconstructions, interactive navigation settings, immersive reality for dissemination purposes and evoking past places and atmospheres. The aim of this research is localized within the “Torino 1911” project, led by the University of San Diego (California in cooperation with the PoliTo. The entire project is conceived for multi-scale reconstruction of the real and no longer existing structures in the whole park space of more than 400,000 m2, for a virtual and immersive visualization of the Turin 1911 International “Fabulous Exposition” event, settled in the Valentino Park. Particularly, in the presented research, a 3D metric documentation workflow is proposed and validated in order to integrate the potentialities of LiDAR mapping by handheld SLAM-based device, the ZEB REVO Real Time instrument by GeoSLAM (2017 release, instead of TLS consolidated systems. Starting from these kind of models, the crucial aspects of the trajectories performances in the 3D reconstruction and the radiometric content from imaging approaches are considered, specifically by means of compared use of common DSLR cameras and portable sensors.

  16. Revised Accounting for Business Combinations

    Science.gov (United States)

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

    The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…

  17. Complexity, Accountability, and School Improvement.

    Science.gov (United States)

    O'Day, Jennifer A.

    2002-01-01

    Using complexity theory, examines standards-based accountability focused on improving school organization. Compares Chicago Public Schools' outcomes-based bureaucratic accountability approach with Baltimore City Schools' combined administrator-professional accountability. Concludes that the combined approach should result in more lasting change.…

  18. A Concept of Accounting Quality from Accounting Harmonisation Perspective

    OpenAIRE

    Legenzova, R

    2016-01-01

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

  19. Payroll accounting

    OpenAIRE

    Hodžová, Markéta

    2009-01-01

    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...

  20. INTRODUCING IFRS IN INTRODUCTORY FINANCIAL ACCOUNTING COURSES

    OpenAIRE

    Katherine Kinkela; Peter Harris; John Malindredos

    2010-01-01

    With the possibility that International Financial Reporting Standards (IFRS)may replace or may change substantially the US Generally Accepted Accounting Principles (GAAP) standards currently in place within the next decade, there is a question for accounting educators about how much of the current accounting curriculum should be devoted to IFRS. This is especially critical in the first levels of accounting, where the fundamentals of accounting are learned. While the major accounting firms are...