Le patrimoine et ses outils de gestion

CERN Document Server

Garcin, J

2001-01-01

Les principale taches de gestion du Patrimoine immobilier du CERN sont la saisie des données, leur mise à jour, l'archivage et la mise à disposition des informations. Les outils de gestion actuels : Le Système de Gestion de Base de Données Relationnelles alphanumérique ORACLE permet de gérer toutes les informations du Patrimoine, sur le réseau du CERN. Le logiciel de dessin Graphique MICROSTATION (Bentley) a été installé dans la division ST depuis fin 1991. Les plans de situation des sites, des bâtiments et locaux, des espaces confinés ont été réalisés avec ce logiciel. Les outils de demain : La mise en place du SIG (Système d'Information Graphique) STAR a été réalisée en 1993. Le transfert des plans de locaux de MICROSTATION vers STAR est en cours depuis une année environ. Le dessin de la cartographie des réseaux de canalisations Eaux Usées et Eaux Pluviales est en cours de réalisation. Le Web est l'outil de consultation de l'information par les utilisateurs.

Energy accounting. Comptabilite de la gestion energetique

Energy Technology Data Exchange (ETDEWEB)

1989-01-01

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

Impact de la gestion des ressources humaines sur la survie des ...

African Journals Online (AJOL)

A partir d'un indice composite, l'indice de gestion des ressources humaines ... (iv) la gestion de la performance, et (v) la formation et le développement du ... Même si à cause du type d'étude quasi-expérimentale réalisée (avant-après), nous ne ... GRH d'une organisation doit aussi devenir un objectif chiffré du management.

Les obstacles à la gestion des Risques Psycho-Sociaux

OpenAIRE

Van Wassenhove , Wim

2014-01-01

National audience; Cet article propose une analyse de la gestion des risques psychosociaux au sein des entreprises. Cette gestion se heurte à plusieurs obstacles. Premièrement, le caractère polymorphe et plurifactoriel des RPS n'aide pas à sa compréhension dans le monde professionnel. En deuxième lieu, les coûts associés sont peu visibles pour une entreprise, ce qui n'incite pas à l'action. De plus, les méthodes et outils d'évaluation généralement disponibles sont peu adaptés aux pratiques tr...

Processus de construction de la confiance et configuration de contrôle de gestion

OpenAIRE

Wafa Khlif

2000-01-01

International audience; L'enrichissement de la compréhension du contrôle de gestion par une dimension plus “humaine” a conduit naturellement à l'émergence de concepts “qualitatifs”. La confiance fait partie de ces concepts ignorés dans un contexte instrumental. L'objectif de cette recherche est d'analyser le processus de construction de la confiance relativement aux éléments de contrôle de gestion. En premier lieu, ce travail discute le lien entre le contrôle de gestion et la confiance dans l...

Le contrôle de gestion environnementale d'une entreprise

OpenAIRE

Marquet-Pondeville, Sophie

2001-01-01

Dans cette recherche, nous étudions comment s’opère le contrôle de gestion environnementale. Cette problématique est abordée dans une perspective contingente et nous proposons un modèle théorique qui met en évidence l’impact de certaines variables sur les systèmes de contrôle de la gestion environnementale. Certains liens présents dans ce modèle sont discutés à travers une étude de cas.

Gestion des déchets d'équipements électriques et électroniques ...

African Journals Online (AJOL)

La gestion des Déchets d'Equipements Electriques et Electroniques (DEEE) est un défi pour le Sénégal. Leur quantité augmente rapidement et leur gestion informelle expose l'environnement et les acteurs aux risques liés aux substances toxiques qu'ils contiennent. L'étude vise à déterminer les caractéristiques des ...

Système d’information comptable et contrôle de gestion dans les entreprises camerounaises

OpenAIRE

Dagobert Ngongang

2013-01-01

Cette étude a objet, d’abord, d’identifier quelques spécificités du SIC et des modes de contrôle de gestion, ensuite d’analyser l’impact des facteurs de contingence structurelle sur la pratique de la comptabilité analytique et sur le contrôle de gestion et, enfin, à examiner la relation entre le SIC et le contrôle de gestion.L’analyse des données recueillies par questionnaire administré par entretien direct auprès de 68 entreprises montre que les pratiques comptables sont différenciées, même ...

Le contrôle de gestion des entreprises familiales : un contrôle non-financiarisé ?

OpenAIRE

Barbelivien , Dominique

2016-01-01

Nous examinons la tendance décrite dans la littérature quant à la financiarisation de la fonction de contrôle de gestion en nous appuyant sur le cas d’une entreprise de taille intermédiaire familiale. Nous constatons que le contrôle de gestion dans le cas étudié correspond à une rationalisation des décisions opérationnelles et développons les raisons qui peuvent expliquer la persistance d’un contrôle de gestion très opérationnel. Le contexte d’entreprise familiale dans laquelle il y a confusi...

Système d’information comptable et contrôle de gestion dans les entreprises camerounaises

Directory of Open Access Journals (Sweden)

Dagobert Ngongang

2013-12-01

Full Text Available Cette étude a objet, d’abord, d’identifier quelques spécificités du SIC et des modes de contrôle de gestion, ensuite d’analyser l’impact des facteurs de contingence structurelle sur la pratique de la comptabilité analytique et sur le contrôle de gestion et, enfin, à examiner la relation entre le SIC et le contrôle de gestion.L’analyse des données recueillies par questionnaire administré par entretien direct auprès de 68 entreprises montre que les pratiques comptables sont différenciées, même si on note une prééminence des pratiques de comptabilité générale et de fiscalité. Les TIC sont de plus en plus intégrées dans le SIC et déterminent le rôle du contrôleur de gestion. Deux facteurs de contingence structurelle, la taille et le secteur d’activité, déterminent la pratique de la comptabilité analytique. L’âge de l’entreprise n’explique aucunement le degré d’importance accordé aux outils de contrôle de gestion.

Un sistema informatizzato integrato altamente efficiente per la gestione di acquedotto, depurazione e fognatura

Directory of Open Access Journals (Sweden)

Sabina Tettamanzi

2012-04-01

Full Text Available Grazie al software Autodesk Topobase, Acqualatina SpA ha implementato un modello infrastrutturale completo e interoperabile, per ottimizzare le decisioni aziendali, le richieste di assistenza e il supporto ai clienti. L’uso di un sistema GIS avanzato permette di passare da una gestione emergenziale a posteriori a una vera e propria gestione delle infrastrutture territoriali.

Rattachement hiérachique du contrôleur de gestion, perception du contrôle de gestion et qualité des relations contrôleurs - manageurs : une étude exploratoire

OpenAIRE

Armelle Godener; Marianela Fornerino

2004-01-01

Working paper serie RMT (WPS 04-02); La recherche proposée étudie le lien existant entre le rattachement hiérarchique du contrôleur de gestion et la perception du contrôle de gestion par les directeurs de l'entité pour laquelle travaille le contrôleur ainsi que par les opérationnels, ainsi que le lien rattachant cette perception et la qualité des relations contrôleurs / directeurs et contrôleurs / opérationn

Agrodiversite, gestion paysanne et importance de Dioscorea ...

African Journals Online (AJOL)

biologique, sociale, culturelle locale et dispose d'une potentialité non négligeable lui permettant de jouer un rôle important dans le maintien des moyens de subsistance, le bien-être humain et l'amélioration de la santé. Mots clés: Igname, bayèrè, Dioscorea praehensilis, agrodiversité, gestion, valeurs, contraintes ...

Pour une sociologie critique de la gestion Towards a Critical Sociology of Management

Directory of Open Access Journals (Sweden)

Jean-Luc Metzger

2011-03-01

Full Text Available Comment définir et analyser sociologiquement la gestion ? C’est à cette interrogation que cet article propose des réponses. Dans cette perspective, les auteurs rappellent que la plupart des activités sociales sont dorénavant concernées par des dispositifs de gestion ou, à tout le moins, par des raisonnements qui empruntent à cette discipline. Aussi, en rendre compte avec les catégories de la sociologie, dans une visée de connaissance, et non d’aide à l’action gestionnaire, constitue-t-il un objectif légitime. C’est pourquoi, les auteurs construisent un programme détaillé de recherche, en trois axes, tenant compte aussi bien des acteurs, des visées, que des principes et dispositifs. Ils y voient un moyen d’apprécier les dynamiques à l’œuvre dans la gestionnarisation de la société et, peut-être, d’envisager des conceptions alternatives.The sociological definition and analysis of management is the authors concern. They recall how most social activities have now become management issues or at least coloured by them. Establishing this fact from a sociological angle, independently of concrete concerns, is a legitimate contribution to knowledge. Hence three programmatic research axes are proposed taking into account the actors, their goals, principles as well as ways and means. What is going forward in the managerialization of society can thus be exposed and alternatives eventually envisaged.

CONTABILIDAD,PRODUCTIVIDAD Y GESTION EN TORNO A LA CUESTION MEDIOAMBIENTAL LOS PARADIGMAS DE LA ADMINISTRACION Y LA CONTABILIDAD DE GESTION

OpenAIRE

GIL, JORGE MANUEL

2005-01-01

Apriori Medotologico.los modos de produccion (como el capitalismo y el socialismo)cobijan sistemas economicos de gestion del hombre sobre la naturaleza que basan su dinamica y comportamiento tanto en las estructuras(sociales,politicas,culturales,juridicas)que los conforman,como el estilo decisorio de los agentes que intervienen (productores,consumidores,ahorristas,inversores,estado). 

Gestion durable du paysage

Directory of Open Access Journals (Sweden)

Jean-David Gerber

2009-03-01

Full Text Available Le paysage est de plus en plus perçu comme une ressource. À ce titre, il est nécessaire de trouver des instruments juridiques, politiques ou économiques susceptibles de gérer cette « ressource-paysage » sur le long terme. Le gouvernement suisse a introduit récemment l’instrument des parcs naturels régionaux, organisés selon le modèle français, dans sa législation de protection de la nature et du paysage. Une mise en regard des nouveaux parcs avec des structures de gestion beaucoup plus anciennes, les bourgeoisies et les corporations, permet de mettre en évidence les forces et les faiblesses de chacun de ces instruments dans leur contribution à résoudre les rivalités d’usage entre acteurs utilisant ou influençant la ressource paysage. Cette comparaison permet de formuler des recommandations pratiques concernant la gestion de cette ressource.The landscape is increasingly perceived as a resource. For this reason, it is necessary to find legal, political and economic instruments that will succeed in managing this “resource landscape” in the long term. The Swiss government recently introduced the instrument of regional nature parks into the legislation governing nature and landscape preservation; the proposed parks are organized on the basis of the French model. The examination of the new parks from the perspective of much older management structures, i.e. the civic municipalities (bourgeoisies and corporations, makes it possible to demonstrate the strengths and weaknesses of each of these instruments in their contribution to the resolution of use rivalries between actors who use or influence the resource landscape. This comparison also enables the formulation of practical recommendations regarding the management of this resource.

ANALYSE DES MODES DE GESTION DES ENTREPRISES ...

African Journals Online (AJOL)

Administrateur

va définir, jusqu'à nos jours, les modes de gestion de l'entreprise théâtrale publique en Algérie. Les émeutes de 1988 avaient mis fin au socialisme et avaient, pour l'occasion, ouvert la porte au multipartisme et à l'économie de marché. Une crise économique s'en était suivie mettant l'économie nationale en grande difficulté ...

Study of a photomultiplier for the measurement of low light flows by photon counting; Etude d'un photomultiplicateur en vue de la mesure des faibles flux lumineux par comptage de photons

Energy Technology Data Exchange (ETDEWEB)

Haye, Kleber

1964-03-20

After a recall of the history of the discovery and use of the photoemission effect, a presentation of the main characteristics of photomultipliers, a discussion of performance and weaknesses of electron multiplier-based cells, this research thesis addresses the study of low light flows. The author tried to determine whether it was possible, at ambient temperature, to reduce the influence of the thermoelectric effect. In order to do so, he made a detailed study of the amplitude spectrum of pulses of photoelectric origin. In order to analyse the influence of temperature of photomultiplier characteristics, he studied, with respect to temperature, the variation of the counting rate corresponding to darkness, the variation of pulse amplitude spectrum, and relative variations of the quantum efficiency for various wavelengths. In parallel with the study by counting, a study has been performed by using the well known mean current measurement [French] Si l'on veut etudier de faibles flux lumineux, c'est surtout l'effet thermoelectronique qui limite a temperature ambiante le domaine possible des mesures. Les electrons qui arrivent en effet a quitter la photocathode ou les dynodes donnent naissance a des groupes supplementaires d'electrons venant s'ajouter a ceux causes par effet photoelectrique. En utilisant une methode de mesure par comptage des groupes d'electrons, nous nous sommes attaches a determiner s'il etait possible a temperature ordinaire de reduire 1'influence de l'effet thermoelectronique. Pour cela, nous avons fait une etude detaillee du spectre d'amplitude des impulsions d'origine photoelectrique. Toutefois, la solution la plus efficace pour combattre l'effet thermoelectronique etant le refroidissement, nous avons essaye d'analyser l'influence de la temperature sur les caracteristiques du photomultiplicateur. Nous avons ainsi etudie en fonction de la temperature la variation du taux de comptage correspondant a l'obscurite, la variation du spectre d

Evaluation des pratiques de gestion des adventices en riziculture

African Journals Online (AJOL)

Les résultats ont montré que les méthodes de gestion de l'enherbement ont .... Le contrôle des adventices en riziculture irriguée a principalement .... mesurer la hauteur des plantes et la longueur ..... Performance agronomique du Sys- tème de ...

Dynamique institutionnelle des transferts de gestion dans le corridor ...

African Journals Online (AJOL)

Ten years after their creation, the operation of the community-based natural resource management policy named 'transfert de gestion' – the 1996 GELOSE law (applied to any kind of natural resources), and the 2001 GCF decree (only applied to forests) - remains little understood. The forest corridor linking Ranomafana and ...

Gestion des ressources hydriques dans un contexte de ...

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

Gestion des ressources hydriques dans un contexte de changements climatiques dans des établissements humains côtiers en Angola. Durant la guerre civile angolaise, de très nombreux habitants des zones de conflit en milieu rural se sont déplacés vers des endroits vulnérables aux phénomènes climatiques extrêmes, ...

Securite fonciere et gestion de la fertilite des sols: etudes de cas au Ghana et au Benin.

NARCIS (Netherlands)

Saidou, A.; Adjei-Nsiah, S.; Kossou, D.; Sakyi-Dawson, O.; Kuyper, T.W.

2007-01-01

Dans le cadre d¿un programme interuniversitaire de recherche, Convergence des Sciences (CoS), une étude a été conduite sur les stratégies de gestion de la fertilité du sol dans les régions centrales du Ghana (Wenchi) et du Bénin (Savè) où des pratiques variables de gestion de la fertilité du sol

La Gestion Locale Sécurisée (GELOSE : L’expérience malgache de gestion décentralisée des ressources naturelles

Directory of Open Access Journals (Sweden)

Bruno Sarrasin

2009-09-01

Full Text Available Marqué par une biodiversité exceptionnelle et une grande pauvreté humaine, la destruction rapide des ressources naturelles à Madagascar place le territoire et son appropriation au centre des enjeux de développement. Dans ce contexte, cet article s’intéresse à l’émergence et à la mise en œuvre d’une politique publique touchant la Gestion LOcale SÉcurisée (GELOSE dont le principal objectif vise à transférer la gestion de ces ressources, de l’État vers les communautés locales, dans le but de les protéger plus efficacement. Cette lecture montre cependant que les objectifs, les ressources et les stratégies des principaux acteurs concernés sont difficilement conciliables et que le système de relation qu’il induit n’est pas nécessairement en phase avec les finalités poursuivies.Marked by exceptional biodiversity and extreme human poverty, Madagascar is experiencing a rapid destruction of its natural resources, placing territory and its appropriation at the heart of development issues. From this perspective, this article will look at the development and implementation of a public policy, the Gestion LOcale SÉcurisée (GELOSE, for the local management of natural renewable resources. This regulation seeks to transfer the management of these resources from the government to local communities in the goal of protecting them more effectively. We will see, however, that the objectives, resources and strategies of the primary actors concerned are difficult to reconcile at best and that the relational system to which the policy gives rise is not necessarily in keeping with the goals being pursued.

MODELO DE GESTION DE MANEJO COSTERO INTREGADO EN EL ECUADOR

Directory of Open Access Journals (Sweden)

Vladimir Soria

2016-04-01

Full Text Available Las zonas costeras son espacios en los que se desarrollan importantes actividades económicas que generan presiones e impactos sobre el medio ambiente, lo cual requiere respuestas por parte de sector público y privado para garanatizar la sostenibilidad en la gestion de sus recursos. El manejo costero integrado como propuesta de gobernanza incluye dos caminos: fortalicimiento institucional y participacion ciudadana. El presente artículo propone un modelo de gestion a escala local basado en tre ejes: el fortalecimiento de las capacidades institucionales de los gobiernos locales; el ordenamiento territorial para una adecuada determinacion y deliitacion de las competencias en materia ambientala costera  y la participacion ciudadana a nivel del régimen de las comunas en coordinación con los distintos niveles de gobierno.  Un total de 26 comunas costeras con estudiadas y se presentan resultados para evaluar el grado de cumplimiento de los objetivos de desarrollo.

Gestion du Centre | CRDI - Centre de recherches pour le ...

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

Le Comité de gestion du Centre (CGC) est composé des membres de la haute direction du CRDI, notamment les directeurs de nos quatre bureaux régionaux et de nos principaux secteurs de programme. Le CGC travaille en collaboration avec le président afin de soutenir la recherche pour le développement, lui fournissant ...

institutions pour la gestion efficace de la demande en eau

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

nkhaled

1 On entend par la gestion de la demande en eau (GDE) « toute mesure ...... Mis à part un faible pourcentage réservé à l'abreuvement du bétail et au traitement de base des ..... demand management », Physics and Chemistry of the Earth, vol.

Valorisation agricole des déchets comme alternative à leur gestion ...

African Journals Online (AJOL)

Valorisation agricole des déchets comme alternative à leur gestion dans les villes d'Afrique subsaharienne : caractérisation des déchets urbains à Lubumbashi et évaluation de leurs effets sur la croissance des cultures vivrières.

Elaboration d'un plan de transition et de mise en oeuvre pour ameliorer la gestion de l'obsolescence dans une entreprise du secteur aeronautique =

Science.gov (United States)

Conrad, Heloise

L'evolution technologique des composants electroniques entraine des problemes de gestion de l'obsolescence dans le secteur aeronautique. Les systemes aeronautiques ont en effet des durees de vie nettement superieures aux composants qu'ils contiennent. Cette difference de duree de vie et les normes strictes propres a l'aeronautique obligent les constructeurs a mettre en place une gestion efficace de l'obsolescence pour eviter les couts supplementaires de maintenance et de retards. De plus, a cause des faibles volumes de production qu'ils representent, les constructeurs aeronautiques n'ont que peu de controle sur leur chaine d'approvisionnement. La litterature offre beaucoup d'etudes sur l'obsolescence, appliquees a l'aeronautique. Les auteurs recommandent de mettre en place des processus de gestion et de prevision de l'obsolescence, et de construire des relations de collaboration avec leurs fournisseurs, qui ont plus de visibilite sur la chaine d'approvisionnement. Cette recherche presente d'abord l'elaboration d'une liste de criteres de bonne gestion de l'obsolescence, ainsi que la creation d'une methode de generation de plan de transition et de mise en oeuvre de l'amelioration de la gestion et de la prevision de l'obsolescence pour un cas concret. La methode est creee pour un manufacturier aeronautique ne possedant pas de systemes de gestion proactive ou de prevision de l'obsolescence. La creation de la methode s'est faite en suivant la methodologie de la science de la conception, en impliquant les employes concernes par la gestion de l'obsolescence. La methode comporte douze (12) etapes, amenant au developpement du plan de transition et de mise en oeuvre. Pour applique la methode, divers entretiens individuels et de groupe ont ete realises. Ces entretiens ont aussi permis de lister les criteres de gestion et de prevision efficaces de l'obsolescence. Cette liste a ete comparee avec les criteres issus de la litterature. En respect des besoins enonces par les

Directeur, Gestion du risque et audit interne | CRDI - Centre de ...

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

Résumé des fonctions En qualité de dirigeant principal de l'audit (DPA), ... président du Centre et au président du Comité des finances et de l'audit une assurance et des ... Il fournit des services de gestion du risque organisationnel et d'autres ...

Gestion de l'énergie dans les véhicules hybrides

OpenAIRE

TRIGUI, Rochdi

2009-01-01

Rappel des fonctions de l'hybridation / Position du problème de la gestion de l'énergie / Méthode de la programmation dynamique / Méthode du calcul variationnel / Eléments pour un dimensionnement optimal / Applications en ligne : RN ou l-control

Gestion des déchets et inégalités à Lima (Pérou)

OpenAIRE

Mathieu Durand

2011-01-01

L’étude de la gestion des déchets met en évidence des logiques spatiales permettant de mieux comprendre le fonctionnement des villes. Cette thèse de doctorat en offre l’illustration à travers le cas des villes d’Amérique latine, plus particulièrement de Lima. Nous y interprétons la gestion des déchets solides et liquides sous l’angle des inégalités environnementales et écologiques afin de mieux comprendre les enjeux en termes de vulnérabilité et de durabilité.

Evaluation des pratiques de gestion des adventices en riziculture ...

African Journals Online (AJOL)

Le riz est l'aliment principal pour la quasi-totalité des populations vivant en Côte d'Ivoire. Cependant, les adventices sont considérées comme la contrainte biologique la plus importante faisant obstacle à la production rizicole. L'objectif de cette étude menée en 2015 était d'évaluer différentes techniques de gestion des ...

Postface : La gestion des risques naturels est une dynamique

NARCIS (Netherlands)

Jaboyedoff, M.; Charriere, M.K.M.; Derron, M.H.; Nicolet, P.; Sudmeier-Rieux, K.

2013-01-01

Les risques sont contrôlés par de nombreux facteurs dont, en premier lieu, les dangers, exprimés par leur fréquence (aléa) à une intensité donnée, mais aussi relativement à un fonctionnement de la société. La gestion des risques, liés aux dangers naturels, implique de les évaluer, en premier lieu,

Gestion de classe dans l'enseignement secondaire au Benin: quels ...

African Journals Online (AJOL)

La gestion de classe (GC) constitue la préoccupation majeure des enseignants débutants ainsi que leur principale source de difficultés. Le but de cette étude est triple à savoir l'exploration des perceptions des enseignants débutants relativement à la GC, la description des problèmes rencontrés par ces derniers au cours ...

Pratiques et fonctionnements des structures de gestion de la foret ...

African Journals Online (AJOL)

L'objectif de cette étude est d'analysé le fonctionnement de ces structures de gestion de la forêt classée de Pénessoulou. Pour atteindre cet objectif, nous avons mis en exergue les techniques et outils propres à une recherche qualitative. Ainsi, les données sont recueillies sur la base de la recherche documentaire, des ...

Adaptation aux changements climatiques grâce à une gestion ...

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

Cette équipe évaluera les problèmes de disponibilité de l'eau et de gestion du bassin versant dans le bassin du Tensift, notamment sur les plans biophysique, écologique, climatique et socio-économique. Elle utilisera des modèles pour estimer les futurs schémas d'utilisation des ressources hydriques afin de déterminer ...

Analytical studies by activation. Part A and B: Counting of short half-life radio-nuclides. Part C: Analytical programs for decay curves; Etudes d'analyse par activation. Parties A et B: le comptage des radio-nucleides de periodes courtes. Partie C: programme de depouillement des courbes de decroissance

Energy Technology Data Exchange (ETDEWEB)

Junod, E [Commissariat a l' Energie Atomique Grenoble (France). Centre d' Etudes Nucleaires

1966-03-01

Part A and B: Since a radio-nuclide of short half-life is characterized essentially by the decrease in its activity even while it is being measured, the report begins by recalling the basic relationships linking the half-life the counting time, the counting rate and the number of particles recorded. The second part is devoted to the problem of corrections for counting losses due to the idle period of multichannel analyzers. Exact correction formulae have been drawn up for the case where the short half-life radionuclide is pure or contains only a long half-life radio-nuclide. By comparison, charts have been drawn up showing the approximations given by the so-called 'active time' counting and by the counting involving the real time associated with a measurement of the overall idle period, this latter method proving to be more valid than the former. A method is given for reducing the case of a complex mixture to that of a two-component mixture. Part C: The problems connected with the qualitative and quantitative analysis of the decay curves of a mixture of radioactive sources of which one at least has a short half-life are presented. A mathematical description is given of six basic processes for which some elements of Fortran programs are proposed. Two supplementary programs are drawn up for giving an overall treatment of problems of dosage in activation analysis: one on the basis of a simultaneous irradiation of the sample and of one or several known samples, the other with separate irradiation of the unknown and known samples, a dosimeter (activation, or external) being used for normalizing the irradiation flux conditions. (author) [French] Parties A et B: Un radionucleide de periode courte etant defini specialement par la decroissance de son activite pendant la duree meme du comptage, on rappelle en premiere partie de ce rapport les relations fondamentales qui lient periode, temps de comptage, taux de comptage et nombre d'impulsions enregistrees. La seconde partie

Gestion des connaissances : le pilier oublié du développement ...

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

Une stratégie complète de Gestion et de Partage des Connaissances peut améliorer considérablement l'efficacité, le bon fonctionnement et l'impact des politiques agricoles et des réformes agricoles proposées dans la région MOAN selon une étude ...

PROCEDE DE GESTION DENERGIE DUN VEHICULE ELECTRIQUE

OpenAIRE

Granato , Giovanni; Zidani , Hasnaa

2013-01-01

L'invention se rapporte à un procédé de gestion d'énergie pour un véhicule électrique, comprenant un calculateur, un moteur électrique, une batterie électrique et un moteur thermique d'appoint utilisant un carburant et conçu pour aider la batterie à faire fonctionner ledit moteur électrique. La principale caractéristique d'un procédé selon l'invention est qu'il comprend les étapes suivantes : - une étape de sélection d'un trajet compris entre un point de départ et un point de destination, - u...

La titrisation à l'heure de l'EURO : une opportunité de gestion ALM performante.

OpenAIRE

Corinne Jaffeux

1997-01-01

L'unification des marchés financiers pour les six pays in va entraîner une réallocation des bilans des établissements de crédit, et une nouvelle gestion des actifs-passifs. La titrisation, technique récente, importée des Etats-Unis et légiférée en France par la loi de 1998 présente un certain nombre d'avantages pour les gestionnaires en charge de la gestion ALM de leurs établissements. Après avoir traité des conséquences que l'on perçoit au passage à l'Euro le 1er janvier 1999, la technique d...

Gestione e manutenzione dell’illuminazione pubblica e dei centri luminosi: l’esperienza del Comune di Verona

Directory of Open Access Journals (Sweden)

Redazione Redazione

2006-04-01

Full Text Available Nella Gestione dei servizi da parte della Pubblica Amministrazione riveste una particolare importanza quellodell'illuminazione pubblica generalmente collegato alle forniture dell'energia elettrica. Tali servizi sono spesso gestiti da società municipalizate che nelle grandi città sono state privatizzate o si appoggiano a società private in grado di gestire convenientemente e con i mezzi opportuni gli obblighi nei confronti degli utenti. Di fondamentale importanza sono gli strumenti GIS in grado di poter gestire geograficamente gli interventi manutentivi e il monitoraggio costante della situazione al fine di evitare i disservizi più disparati dovuti sia al degrado che al consumo o ai fenomeni meteorologici.Di rilevamte importanza la gestione della manutenzione programmata per il suo benficio sia in termini qualitativiche economici. E' noto, ad esempio, che un intervento di riverniciatura a cadenza prestabilita ha dei costi inferiori allasostituzione integrale per degrado. In questi termini viene affrontato dall'Amministrazione di Verona la gestione della pubblica illuminazione.

Strategic solid waste management in cities in Japan; La gestione strategica dei rifiuti solidi nelle citta giapponesi

Energy Technology Data Exchange (ETDEWEB)

Tanaka, M. [Okayama Univ. (Japan). Istituto di scienze naturali e tecnologiche

2005-09-15

SWM (Solid Waste Management) systems have always been compatible with the societal need at every point of time. In 1950's it was oriented towards maintaining public health standards mainly to control infectious diseases. While in 1970's energy generation was considered as the vital aspect of the system. In 1990's reduction in waste generation and recycling were officially incorporated in the waste management regulation. By enacting basic law in 2000 A.D.; the society is poised to become a recycling based society in its drive towards sustainable society. The document explain the actual solid waste strategic management, and related issues, in Japan. [Italian] Nel corso della storia la gestione dei rifiuti solidi si e sempre resa compatibile con le esigenze della societa espresse in quel determinato momento. Negli anni '50 la gestione era orientata al mantenimento di determinati standard di salute pubblica, principalmente rivolti al controllo della diffusione di malattie infettive, mentre negli anni '70 la produzione di energia dai rifiuti era considerato l'aspetto prioritario per la corretta risoluzione del problema gestionale dei rifiuti. Negli anni '90 la riduzione della produzione dei rifiuti e il loro riciclaggio sono stati inseriti, come principio, nei documenti per la regolamentazione della gestione dei rifiuti solidi. Con l'approvazione di specifiche normative quadro, a partire dai primi anni del 2000, la societa si avvia ad essere una societa basata sul riciclaggio, nel suo cammino verso la sostenibilita. Nel testo si esaminano i principali aspetti strategici della gestione dei rifiuti solidi, e problematiche annesse, in Giappone.

gestion d'une agence de voyage selon le modele client/serveur avec swing et mySQL

OpenAIRE

BELGACEM, Hicham; BOUAZZA, Mohammed Reda

2014-01-01

L’objectif de ce modeste travail est le développement d'une application Client/serveur pour la gestion d’une agence de voyage en se basant sur SWING et MySQL. Dans le premier chapitre de notre rapport nous avons présenté les outils misent en place pour la réalisation de notre application, en commençant par le langage Java utilisés sous Netbeans, MySQL pour la gestion de base de données et phpMyAdmin pour créer la BDD. Le deuxième chapitre est consacré à la présentation de notre...

The testing of a method for dosing plutonium by {alpha}-counting in the presence of strong concentrations of salts or of uranium; Essai d'une methode de dosage du plutonium par comptage {alpha} en presence de fortes concentrations en sels ou en uranium

Energy Technology Data Exchange (ETDEWEB)

Fontaine, A M; Baude-Malafosse, L M; Cunq, M J [Commissariat a l' Energie Atomique, Saclay (France). Centre d' Etudes Nucleaires

1961-07-01

This report describes a method for dosing small quantities of plutonium in a solution having a high concentration of salts. It shows the possibility of dosing up to 5.10{sup -3} {mu}g of Pu in the presence of 10 mg of NaNO{sub 3} with out decreasing the counting-rate. The only error possible is that in the counting. It is also possible to dose 10{sup -3} {mu}g of Pu in the presence of 1,7 mg of uranyl nitrate. (author) [French] Ce rapport decrit une methode de dosage de faibles quantites de plutonium dans une solution de forte concentration en sels. Il montre la possibilite de doser jusqu'a 5.10{sup -3} {mu}g de Pu en presence de 10 mg de NO{sub 3}Na sans diminution du taux de comptage. La seule erreur que l'on puisse faire est l'erreur de comptage. On peut aussi doser 10{sup -3} {mu}g de Pu en presence de 1,7 mg de nitrate d'uranyle. (auteur)

Gestion des parcours dans la province de Rhamna (Maroc) | CRDI ...

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

Au Maroc, les parcours font l'objet d'une grave dégradation, et cela a suscité des interventions publiques visant à réduire les pressions exercées sur les ressources naturelles et à favoriser une gestion durable. Dans la province de Rhamna, où l'on pratique depuis des générations la transhumance, les interventions n'ont ...

237 Impacts socio-sanitaires et environnementaux de la gestion des ...

African Journals Online (AJOL)

SWEET

pollution des eaux, érosion des berges des mayo et alluvionnement des drains, amènent à suggérer des ... D'après TUCCI [1], les principaux défis de la gestion des inondations sont liés à l'occupation des ... populations aux impacts des inondations de plaine est due, d'après TUCCI [1], au manque de connaissance.

Vers une typologie des modes de contrôle de gestion fondée sur la communication

OpenAIRE

Chtioui , Tawhid

2008-01-01

International audience; En se fondant sur la mesure comme fil directeur méthodologique, cette recherche montre l'interet d'une approche communicationnelle pour une meilleure compréhension du processus de contrôle de gestion. Pour ce faire, nous avons conduit une démarche de recherche en trois étapes : Une première phase empirique exploratoire a été menée, à travers un processus Delphi, auprès de 20 responsables de contrôle de gestion de 20 grandes entreprises françaises. Une deuxième phase em...

The Comparative Accuracy of the 4 {pi} Liquid Scintillation Counting Method of Radioisotope Standardization; L'exactitude comparee de la methode de comptage 4 {pi} a scintillateurs liquides pour l'etalonnage des radioisotopes; Sravnitel'naya tochnost' 4 {pi} zhidkogo stsintillatsionnogo metoda podscheta standartiziruemykh radioizotopov; Exactitud del metodo de recuento con centelleador liquido 4 {pi} para normalizar radioisotopos, comparada con la de otros metodos

Energy Technology Data Exchange (ETDEWEB)

Steyn, J [National Physical Research Laboratory, Pretoria (South Africa)

1960-06-15

The accuracy of the 4 {pi} liquid scintillation counting method of standardizing {beta} emitters was compared to 4 l{pi} {beta}-{gamma} coincidence counting for the nuclides Co{sup 60}, I{sup 131} and Au{sup 198}. For P{sup 32} the liquid counting results were compared to 4 {pi} proportional counting. The efficiency of the liquid scintillation counting method was found to be energy dependent, dropping to about 97.5% for Co{sup 60} which was the lowest energy {beta} emitter investigated. (author) [French] La precision de la methode de comptage 4 {pi} a scintillateurs liquides pour l'etalonnage des emetteurs {beta} a ete comparee au comptage par coincidences 4 {pi} {beta}-{gamma} pour le So{sup 60}, le I{sup 131} et le Au{sup 198}. Dans le cas du P{sup 32}, les resultats du comptage au liquide ont ete compares a ceux du comptage 4 {pi} proportionnel. On a constate que le rendement de la methode de comptage a scintillateurs liquides variait en fonction de l'energie emise et qu'il descendait a environ 97.5% pour le Co{sup 60} qui, de tous les emetteurs {beta} etudies, emet l'energie la plus faible. (author) [Spanish] El autor compara la precision del metodo de recuento con centelleador iquido 4 {pi} para normalizar emisores {beta} con la del metodo de coincidencias {beta}-{gamma} 4 {pi}, para los siguientes nuclidos: So{sup 60}, I{sup 131} y Au{sup 198}. En el caso del P{sup 32}, confronta los resultados del primer metodo con los obtenidos mediante el recuento proporcional 4 {pi}. Comprueba que la eficacia del metodo de recuento con centelleador liquido depende de la energia y desciende al 97.5%, aproximadamente, para el Co{sup 60}, que fue el emisor {beta} mas debil que se investigo. (author) [Russian] Tochnost' 4 {pi} zhidkogo stsintillyatsionnog o metoda podscheta standartiziruemogo {beta}-izluchatelya sravnivalas' s 4 {pi} {beta}-{gamma} metodom podscheta na sovpadeniyakh dlya izotopov So{sup 60}, I{sup 131} i Au{sup 198}. Dlya R{sup 32} rezultaty zhidkogo

La gestion forestière communautaire dans le sud-ouest de Madagascar

DEFF Research Database (Denmark)

Casse, Thorkil; Milhøj, Anders

2012-01-01

La principale conclusion est que le modèle de transfert de la gestion forestière vers les communautés locales malgaches, du moins dans cette partie du pays, n'a pas modifié significativement l'attitude des villageois vis-à-vis de la conservation de la forêt....

Gestion agro-écologique des mouches de fruits de manguier dans ...

African Journals Online (AJOL)

Objectif : Dans la Province Nord de Guinée-Bissau, les Tephritidae font partie des insectes redoutables du manguier. Les Tephritidae attaquent les fruits altérant leurs qualités nutritionnelle et marchande. L'objectif de l'étude est de tester l'efficacité d'un dispositif agro-écologique de gestion durable des mouches de fruits du ...

Modèles de gestion des ressources forestières du massif ...

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

Expérimentation Participative et Adaptative de Modèles de Gestion des Ressources Forestières dans la Chaine Montagneuse de l'Atlas (Algérie, Maroc, Tunisie) : rapport final (17 mars 2009 au 18 septembre 2012). Download PDF. Reports. Unité de transformation de cire d'abeille (Commune de M'Sara). Download PDF ...

Amélioration de la gestion des plaines inondables au moyen de ...

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

Cette subvention soutiendra un projet de recherche-action visant à démontrer que l'apprentissage adaptatif peut améliorer la gestion, contribuer à la résolution des conflits et entraîner des rendements accrus et plus équitables ... Water Security in Periurban South Asia : Adapting to Climate Change and Urbanization.

¿Matronato? Gestiones maternales de protección estatal

OpenAIRE

Lugones, María Gabriela

2018-01-01

Resumen A partir de investigaciones en torno de una gestión estatal de minoridades, la del Fuero Prevencional de Menores de la ciudad argentina de Córdoba, en este artículo se piensan dichas actuaciones judiciales –observadas etnográficamente a principios del siglo XXI– en tanto gestiones maternales. Esto implica no circunscribirse a parámetros legales, y reconocer la correlación entre los modos de ejercicio de poder minorizante de esa administración estatal con las formas que acostumbramos a...

Gestionnaire, Gestion de l'information et conception d'applications (h/f)

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

Établir les objectifs et les priorités de la section; élaborer et mettre en oeuvre des plans de travail et en suivre l'exécution; coordonner toutes les activités reliées à la gestion des ressources humaines, y compris la dotation et la classification, ainsi que l'orientation, la formation et le perfectionnement du personnel; examiner ...

Basic principles of scintillation counting; Principes de Base du Comptage par Scintillations; Osnovnye printsipy stsintillyatsij; Principios fundamentales del recuento con aparatos de centelleo

Energy Technology Data Exchange (ETDEWEB)

Johns, H E; Cederlund, J F [Ontario Cancer Institute, Toronto (Canada)

1959-07-01

The effect of the energy of radiation, the crystal size, the collimation of the beam and scattering on the pulse-height distribution produced by monoenergetic radiation will be discussed. These aspects will be related to scintillation scanning. The effects of voltage on the operation of photomultiplier s and so-called plateaus will be dealt with. Glow-transfer tubes for counting will be dealt with and a useful substraction circuit for comparing the counting rate from two separate scintillation counters will be presented. (author) [French] Les auteurs examineront l'effet de l'energie du rayonnement, de la dimension du cristal, de la collimation du faisceau et de la diffusion sur la repartition de l'amplitude des impulsions dues au rayonnement monoenergetique, en rattachant l'etude de ces questions a l'exploration par scintillations. Ils etudieront egalement les effets de la tension sur le fonctionnement des photomultiplicateurs et des , ainsi que l'utilisation de pour le comptage; ils presenteront enfin un circuit de soustraction utile servant a comparer le taux de comptage de deux scintillometres distincts. (author) [Spanish] Los autores estudiaran el efecto que la energia de la radiacion, el tamano del cristal, la colimacion del haz y la dispersion ejercen sobre la distribucion de la amplitud de los impulsos debida a la radiacion monoenergetica, relacionando todas estas cuestiones con la exploracion mediante aparatos de centelleo. Examinaran tambien la influencia de las variaciones de tension sobre el funcionamiento de los fotomultiplicadores y sobre las denominadas , asi como los tubos luminiscentes de transmision para el recuento; por ultimo, presentaran un circuito de sustraccion que sirve para comparar el indice de recuento de dos contadores de centelleo distintos. (author) [Russian] Budet obsuzhdat'sya vliyanie ehnergii izlucheniya, velichiny kristalla, kollimirovaniya lucha i, nakonets, rasseyaniya na amplitudnoe

Count rate balance method of measuring sediment transport of sand beds by radioactive tracers; Methode du bilan des taux de comptage d'indicateurs radioactifs pour la determination du debit de charriage des lits sableux

Energy Technology Data Exchange (ETDEWEB)

Sauzay, G [Commissariat a l' Energie Atomique, 91 - Saclay (France). Centre d' Etudes Nucleaires

1967-11-01

Radioactive tracers are applied to the direct measurement of the sediment transport rate of sand beds. The theoretical measurement formula is derived: the variation of the count rate balance is inverse of that of the transport thickness. Simultaneously the representativeness of the tracer is critically studied. The minimum quantity of tracer which has to be injected in order to obtain a correct statistical definition of count rate given by a low number of grains 'seen' by the detector is then studied. A field experiment was made and has let to study the technological conditions for applying this method: only the treatment of results is new, the experiment itself is carried out with conventional techniques applied with great care. (author) [French] Les indicateurs radioactifs sont appliques a la mesure directe du debit de charriage des lits sableux. On etablit la formule theorique de mesure: le bilan des taux de comptage varie en sens inverse de l'epaisseur de charriage. Parallelement on fait une etude critique de la representativite de l'indicateur, puis on determine la quantite minimale de traceur qu'il faut immerger pour que les taux de comptage fournis pour un faible nombre de grains 'vus' par le detecteur aient une definition statistique correcte. Une experience de terrain a permis d'etudier les conditions technologiques de cette methode: seul le depouillement des resultats est nouveau. L'experimentation in-situ se fait suivant les procedes classiques avec un tres grand soin. (auteur)

UN OUTIL D’AIDE Á LA GESTION DE L’ANGUILLE : LE TABLEAU DE BORD ANGUILLLE DU BASSIN LOIRE

Directory of Open Access Journals (Sweden)

BAISEZ A.

2005-10-01

Full Text Available L’anguille européenne (Anguilla anguilla, L. est longtemps apparue comme une espèce commune, représentant une composante majeure des milieux littoraux et des eaux continentales. La prise de conscience de la diminution de son abondance est réelle et engendre l’émergence de processus de gestion. Ce constat situe l’enjeu du Tableau de Bord Anguille du Bassin Loire mis en place en avril 2002 sous l’égide du COmité de GEstion des POissons MIgrateurs du Bassin de la Loire, des Côtiers Vendéens et de la Sèvre Niortaise. Son objectif in fine est de contribuer à une gestion et à un développement durable de l’espèce et de ses habitats. Il vise à surveiller les caractéristiques des stocks locaux présents et des habitats disponibles au moyen d’une collecte régulière et objective de données synthétisées sous forme d’indicateurs de population et de milieu. Le concept, le fonctionnement actuel et les applications de ce tableau de bord sont ici présentés.

Contraintes d'adoption des technologies de gestion de la fertilite des ...

African Journals Online (AJOL)

La baisse de fertilité des sols, l'une des principales contraintes du secteur agricole au Togo, sévit encore plus dans la riziculture irriguée où les terres sont exploitées chaque année sans jachère. Face à cette situation, diverses solutions comme les technologies de gestion de la fertilité des sols ont été proposées.

contraintes d'adoption des technologies de gestion de la fertilite des ...

African Journals Online (AJOL)

La baisse de fertilité des sols, l'une des principales contraintes du secteur agricole au Togo, sévit encore plus dans la riziculture irriguée où les terres sont exploitées chaque année sans jachère. Face à cette situation, diverses solutions comme les technologies de gestion de la fertilité des sols ont été proposées.

Les SIG-P au service d'une gestion durable des ressources ...

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

Les SIG-P au service d'une gestion durable des ressources naturelles et de la sécurité alimentaire en Afrique. Les pays africains ont besoin de données convenables aux fins de la formulation et de la mise en oeuvre de politiques et de stratégies de sécurité alimentaire systématiques et cohérentes. Ces pays disposent de ...

Efficacité de la gestion de vaccins et qualité de vaccination à l'antenne PEV Kisangani en République Démocratique du Congo

Science.gov (United States)

Labama, Matthieu Betofe; Longembe, Eugène Basandja; Likwela, Joris Losimba

2017-01-01

Introduction La qualité des vaccins conditionne les résultats attendus de la vaccination. Elle est tributaire de l'efficacité de système de gestion technique et logistique mis en place. Cette étude est menée pour évaluer l'efficacité de la gestion des vaccins et d'en tirer des leçons. Méthodes Une étude rétrospective est menée pendant la période de 2010 à 2014 sur la gestion logistique de vaccins au niveau de l'antenne PEV Kisangani. La revue documentaire complétée par les entretiens semi-dirigés des gestionnaires et prestataires de services de vaccination ont permis d'évaluer la gestion de vaccins en se servant des modèle GEV de l'OMS, en vue de dégager les écarts. Résultats Il est observé une faible connaissance des prestataires sur les vaccins qui ne peuvent pas être congelés, sur les tests de congélation et d'autres dommages de vaccins. La gestion informatisée des données au niveau de l'antenne est correctement assurée. Aucun critère évalué n'a atteint l'objectif de 80%. Le respect de la température de stockage est de 70% au niveau de l'antenne ; le critère relatif à la gestion de vaccins est respectivement de 65% et 67% au niveau du BCZ et CS. Le critère relatif à la maintenance est nul à tous les niveaux. Conclusion Le dysfonctionnement de système logistique est remarquable à tous les niveaux de la pyramide sanitaire, ceci pourrait interférer avec la qualité et l'impact attendu de la vaccination. Une attention particulière doit être accordée à la maintenance des équipements. PMID:28748006

Diversité, nuisances et modes de gestion des termites (Isoptera ...

African Journals Online (AJOL)

Ce travail présente la première liste des espèces de termites recensées, une revue de la littérature de leurs dégâts sur les essences botaniques et leurs modes de gestion dans les agrosystèmes au Sénégal entre 1966 et 2015. Elle a été faite sur la base d'une revue bibliographique existante et complétée par un récent ...

Liens entre le savoir et l'innovation dans les services de gestion des ...

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

Ce projet de recherche-action portera sur l'innovation dans la prestation de services par les administrations locales au Sri Lanka. Il ciblera principalement les administrateurs locaux chargés de la prestation des services de gestion des déchets solides. Les chercheurs établiront dans quelle mesure les interactions entre les ...

Application de la gestion intégrale de l'innovation dans les petites et ...

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

'application d'un cadre de gestion intégrale de l'innovation destiné exclusivement aux PME. Les capacités de recherche et de mise en oeuvre seront améliorées au moyen d'une formation aux cycles supérieurs ou d'une autre nature.

Gestion des risques pour la santé présents dans les petites fermes ...

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

La prévention et la gestion de la cryptosporidiose sont lourdes pour les hôpitaux et ... des régions urbaines pauvres du Kenya qu'il est plus dangereux de manger des légumes ... ÉTUDE DE CAS – Kenya : Paludisme et agriculture au Kenya.

La gestion de la relation client dans la banque: Cas du marché marocain

Directory of Open Access Journals (Sweden)

EL KORAICHI Mustapha

2014-03-01

Full Text Available Face aux évolutions du secteur bancaire (concurrence accrue, crise de confiance l’adoption d’un système de gestion de la relation client représente un enjeu important pour les banques. Il contribue à l’optimisation de la gestion du portefeuille client, plus précisément ce système permet d’acquérir de nouveaux clients et d’augmenter la rentabilité des clients existants. Cet article a pour objectif de répondre à la problématique suivante: le système de gestion de la relation client permet-il aux banques d’atteindre les objectifs attendus? L’étude que nous avons réalisée auprès de 47 banques commerciales marocaines montre que malgré le potentiel anticipé, les bénéfices escomptés d’un tel système restent limités. En effet, l’utilisation de ce système reste à son état embryonnaire, il se centre principalement sur la collecte des informations clients au niveau des agences tandis que l’analyse et l’exploitation de ces informations se fait au niveau du siège de la banque. De même, les opérations basiques de la banque occupent une grande part du temps de travail des agents de la banque au dépend des services bancaires à valeur ajoutée. D’un autre côté, une grande part des banques adoptant ce système ne mesurent pas le coût de la relation avec leurs clients.

La gestione dei flussi turistici tramite sistemi di trasporto innovativi: l’esempio di Perugia

Directory of Open Access Journals (Sweden)

Leonardo Naldini

2010-10-01

Full Text Available La città di Perugia ha, fin dagli anni ’70, unito alla sua capacità di attrazione turistica, dovuta al patrimonio storico ambientale plurimillenario, una volontà di affrontare il tema della mobilità urbana in maniera profondamente innovativa ed ambientalmente sostenibile. Il concetto della creazione di parcheggi di attestazione, serviti da percorsi meccanizzati di risalita verso l’acropoli, è stato recentemente ampliato dalla creazione del Minimetro, mezzo di trasporto innovativo, dal ridottissimo impatto ambientale, che unisce in soli 12 minuti, con un servizio semicontinuo, l’area di valle di Pian di Massiano, dotata di un capace parcheggio da circa 2800 posti auto, al centro cittadino, servendo diversi quartieri urbani. Tale sistema di trasporto, corridoio forte del trasporto pubblico urbano, ha fornito lo spunto per attuare una nuova modalità di gestione dei flussi turistici, che individua nel Minimetro la modalità principale di accesso al centro storico sia per i gruppi a numero ridotto, sia per i gruppi organizzati in arrivo con i bus turistici. L’organizzazione della mobilità turistica che ne è derivata costituisce un ulteriore passo in avanti lungo quell’itinerario di gestione della città che cerca di coniugare l’attrattiva turistica, con le sue ricadute in termini di crescita economica, e la salvaguardia del patrimonio storico artistico e della qualità della vita dei cittadini. Gli scenari futuri vedono un’iniezione di tecnologia in questo contesto, con l’introduzione nella gestione dei flussi turistici dei concetti di accreditamento, dell’infomobilità come supporto alle politiche urbane, del controllo unito alla fornitura di servizi georeferenziati.

Etat des lieux de la gestion des insecticides au Togo, Afrique de l ...

African Journals Online (AJOL)

Pour parvenir à une gestion optimale des maladies à transmission vectorielle ou tout au moins la nuisance culicidienne, une surveillance permanente des facteurs de risque devient nécessaire. Le principal facteur de risque est le vecteur qui transmet la maladie, et le contrôle du vecteur passe par des stratégies de lutte qui ...

Gestion de l'eau de consommation et de la pollution dans le bassin ...

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

Gestion de l'eau de consommation et de la pollution dans le bassin versant de Yitenga, Burkina Faso - Phase II. La première phase de ce projet, 102474 Collectif de praticiens en écosanté (Afrique subsaharienne), portait sur l'étude des risques de maladies diarrhéiques ou leur recrudescence dans la zone du bassin ...

Gestion des forêts et des ressources hydriques pour l'atténuation ...

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

Rapports. Web of resilience : cross-scale implications of forest and water management for adaptation-mitigation and food security in the Nepal Himalayas ... Le CRDI investit dans des solutions locales aux problèmes auxquels l'Inde est confrontée, comme le stress thermique, la gestion de l'eau et les migrations liées aux ...

Représentations sociales et gestion de l'eau de consommation à ...

African Journals Online (AJOL)

L'arrondissement de Ahomey-Lokpo dans lequel se situe Kinto et Togbota est au centre de la préoccupation des questions de l'hygiène et de l'approvisionnement en eau de consommation. En effet, l'objectif visé par cette étude, est de contribuer à une gestion intégrée des ressources en eau de consommation en faisant ...

La gestion de la demande en eau, un instrument de justice sociale ...

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

Les données probantes issues de la recherche confirment la thèse voulant que la participation des femmes, au même titre que les hommes, à la conception et à la gestion des projets relatifs à l'eau décuple les résultats escomptés et contribue à la pérennité des ressources hydriques ainsi qu'à la justice sociale.

Gestion des risques, réduction de la vulnérabilité et accroissement ...

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

Gestion des risques, réduction de la vulnérabilité et accroissement de la productivité dans un contexte de changements climatiques ... International Water Resources Association, in close collaboration with IDRC, is holding a webinar titled “Climate change and adaptive water management: Innovative solutions from the ...

Adjoint de direction (h/f) – Gestion du risque et de l'audit interne ...

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

Résumé des fonctions Sous la supervision de la directrice, Gestion du risque et de ... hiérarchise et traite les demandes reçues, tient à jour un système de contrôle et ... formuler des recommandations sur les niveaux de dépense et questions ...

Processus territoriaux et gestion de l’eau en Camargue gardoise

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Daniel Petit

2006-02-01

Full Text Available Dans la mouvance des grandes mutations des années 1960-1970 en Camargue gardoise et face à l’obsolescence du Traité des Marais qui réglait la gestion collective des niveaux d’eau, les acteurs économiques liés à l’eau se sont positionnés sur des logiques individualistes. L’eau est devenue l’objet de maints conflits avec de graves conséquences sur les ressources et les milieux. La mise en œuvre d’une Charte de l’environnement et d’un SAGE au début des années 1990 a constitué les prémices du retour du « collectif » dans la gestion de l’eau. Mais on est encore loin de l’eau comme vecteur d’une construction territoriale à travers une communauté de projets liée à l’eau. Dans ce contexte, les crues de 2002 et 2003 sont apparues comme des révélateurs des inadéquations territoriales en cas de gestion de crise. Elles montrent que les politiques de l’eau ne peuvent faire l’impasse d’une réflexion sur l’articulation entre les différents espaces de décision et de solidarité.Next to the major changes which occurred in the « Camargue gardoise » during sixties and seventies, and because of the becoming obsolete « Traité des Marais » which was regulating the collective management of water levels, the economic actors dealing with water concerns have been developing individualistic policies. Water has became a source of many conflicts implying serious consequences on resources and natural spaces. The achievement of an environmental chart and of a « SAGE » at the beginning of the nineties were the ground baits for a come back to a collective form of water management. However, it’s a long way to consider water as a vector of territorial construction thanks to collective agreements about projects dealing with water. In the following context, the 2002 and 2003 floods have revealed territorial limitations to manage this kind of crisis. They have shown that the water policies have to take inot

La gestion de l'eau sur le plateau d'abomey | Bokonon | Journal de ...

African Journals Online (AJOL)

La gestion de l'eau sur le plateau d'abomey. EB Bokonon. Abstract. No Abstract. Full Text: EMAIL FULL TEXT EMAIL FULL TEXT · DOWNLOAD FULL TEXT DOWNLOAD FULL TEXT · http://dx.doi.org/10.4314/jrsul.v1i2.47752 · AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors ...

Analyse économique de la gestion des déchets solides et du ...

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

La plupart des villes à croissance rapide en Asie du Sud sont confrontées à une augmentation de l'engorgement et de la contamination de l'eau en raison de la mauvaise gestion des déchets solides. Il est attendu que des événements climatiques extrêmes comme les inondations et la sécheresse compliqueront davantage ...

Gestion de la biodiversité agricole aux fins de la nutrition, de la ...

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

Gestion de la biodiversité agricole aux fins de la nutrition, de la santé, des moyens de subsistance et des systèmes de production durable (Afrique). Les qualités nutritionnelles des aliments provenant des systèmes de production alimentaire de l'Afrique se dégradent, comme l'indiquent la prévalence accrue de carences en ...

Informatisation de la gestion des compétences : évaluation de la démarche dans une collectivité territoriale

OpenAIRE

Bachelet, Catherine; Galey, Béatrice

2013-01-01

Notion répandue mais difficile à cerner, la gestion des compétences peut être définie comme une instrumentation sur laquelle les acteurs professionnels de la GRH se fondent pour instruire leurs décisions de gestion (Gilbert, 2003). Constituée d'un « ensemble de pratiques visant à acquérir, stimuler et réguler les compétences des salariés » (Defélix et Retour, 2003), elle permet d'améliorer l'adéquation entre les compétences nécessaires et les compétences disponibles, pour optimiser la compéti...

INCIDENCIA DE LOS SISTEMAS DE CONTROL CONTABLE EN LA GESTION ADMINISTRATIVA DE LAS EMPRESAS PRIVADAS EN LA PROVINCIA DE SANTA ELENA AÑO 2014

OpenAIRE

Karina Bricio; Carol Caamaño

2016-01-01

La presente investigaciones tiene como objetivo evaluar la incidencia de los  sistemas de control contable en la gestion administrativa de las emoresas privadas en la provincia de Santa Elena, el proyecto está enmarcado dentro del área de gestion administrativa, comunicación organizacional, control contable, informes financieros, control de registros contables, entre otros, se han venido desarrollando desde hace años los procesos administrativos de una manera manual y se han implementadi sist...

A Multi-Scaler Recording System and its Application to Radiometric ''Off-Line'' Analysis; Systeme d'Enregistrement a Echelles de Comptage Multiples et son Appucation aux Analyses Radlometriques Hors Circuit; Mul'tiskalyarnaya registriruyushchaya sistema i ee primenenie k radiometricheskim i ''vnelinejnym'' analizam; Un Sistema de Registro de Multiples Escalimetros y su Aplicacion al Analisis Radiometrico Discontinuo

Energy Technology Data Exchange (ETDEWEB)

Bisby, H. [Atomic Energy Research Establishment, Harwell, Berks. (United Kingdom)

1966-02-15

have been reviewed and an example demonstrates the value of unitized instrumentation and a comprehensive, flexible data recording system. Possible future developments have been mentioned in data processing which could lead to a completely automatic service becoming available. (author) [French] Dans les grandes usines de traitement extremement complexes, on a fait un gros effort au cours des dernieres annees pour incorporer un appareillage dans le circuit de fabrication pour l'analyse des caracteristiques et des teneurs des matieres pendant le traitement. Toutefois, les appareils en question jouent un role qualitatif plutot que quantitatif dans la gestion generale de l'installation. Les donnees quantitatives indispensables pour la gestion et la comptabilite sont obtenues grace a une utilisation efficace des methodes et appareils de laboratoire pour l'analyse precise d'echantillons representatifs preleves sur les matieres dans le circuit de traitement. Ces techniques, notamment celles qui utilisent des dispositifs de comptage a impulsions, peuvent etre rendues automatiques grace a un appareillage moderne, tel que celui qui est decrit dans le memoire et qui permet d'obtenir des donnees sous une forme numerique a l'aide de memoires electroniques (echelles de comptage). Une grande installation doit disposer de nombreux appareils de comptage distincts de ce genre, dont chacun est surveille independamment et fonctionne donc sans aucune correlation dans le temps avec les autres. Le systeme d'enregistrement automatique expose dans le memoire comporte un dispositif de lecture des donnees commun a plus de cinquante appareils de comptage fonctionnant independamment les uns des autres; ce systeme enregistre les donnees relevees par les echelles de comptage et permet, en outre, d'identifier les ensembles echantillons/appareil et le temps absolu de chaque lecture. Les donnees peuvent etre enregistrees sous une forme qui facilite leur traitement ulterieur dans un ordinateur, sur

Coopération entre milieux ruraux et urbains dans la gestion de l'eau ...

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

Coopération entre milieux ruraux et urbains dans la gestion de l'eau face aux changements climatiques au Burkina Faso. Les villes dépendent fortement des milieux ruraux qui leur assurent un apport en produits alimentaires, en eau et en matières premières. Les changements climatiques, en augmentant la fréquence des ...

Gli Ungulati in Italia: status, gestione e ricerca scientifica

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Marco Apollonio

2004-06-01

managers in public administrations is suggested, as a further step in the development of a proper management of ungulates and other wildlife. Scientific research on ungulates in Italy was, in the last decade, quite uneven both in the species and in the disciplines chosen. There is a clear opportunistic approach to subjects, that often has no link with the real necessities of wildlife management. The development of long term studies is suggested, together with a more efficient coordination among scientist in the choice of the research subjects. Last but not least a more efficient founding mechanisms is needed in order to avoid money waste and to promote serious research programmes. Riassunto Gli Ungulati nel nostro Paese hanno proseguito, nell'ultimo decennio, l'espansione dei loro areali già iniziata nel decennio precedente e, per quanto i dati disponibili possono testimoniare, della loro consistenza. Tale tendenza è particolarmente chiara nel Centro-Nord, mentre nell'area meridionale il processo di sviluppo di popolamenti di ungulati delle diverse specie è rallentato se non assente, sia pure con notevoli eccezioni come la Sardegna dove, grazie ad un'opportuna politica di reintroduzioni, il Cervo sardo (Cervus elaphus corsicanus sta tornando nelle quattro province dell'isola. In questo quadro generale deve essere ricordato il ruolo rilevante dell'aumento degli ungulati nel favorire l'espansione dei grandi predatori, in particolare del Lupo (Canis lupus in ampi settori del paese. La gestione degli ungulati ha anch'essa subito una positiva evoluzione durante l'ultimo decennio sebbene persistano forti differenze fra Centro-Nord e Sud. Reintroduzioni di molte specie, effettuate con procedure nel complesso più corrette di quelle eseguite nel passato, hanno contribuito a colmare le lacune della distribuzione naturale di molte specie. Le statistiche d'abbattimento disponibili hanno dimensioni che suggeriscono un'accresciuta importanza degli

Gestion de la ressource en eau et conflits d'usage dans la commune ...

African Journals Online (AJOL)

L'approche méthodologique utilisée repose sur la recherche documentaire et les enquêtes de terrain pour lesquelles la population cible comprend les ménages, les autorités communales, les comités de gestion des ressources en eau, les agriculteurs, les éleveurs et les pêcheurs. Au total 270 ménages ont été enquêtés.

Initiative Villes ciblées : gestion des déchets urbains à Cochabamba ...

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

La ville de Cochabamba produit chaque jour 400 tonnes de déchets solides qui sont transportées au dépotoir de K'ara K'ara, situé à 10 km de la ville. Les services de gestion des déchets solides de Cochabamba sont inefficaces; les conditions d'exploitation du dépotoir entraînent une contamination de l'eau souterraine, ...

La gestion de l'eau selon l'Islam | CRDI - Centre de recherches pour ...

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

Dans cette région et dans d'autres, les responsables des politiques ont souvent proposé, voire tenté de mettre en œuvre, des politiques de gestion de la demande en eau, par exemple des tarifs plus élevés ou la privatisation, sans prendre en compte la culture et les valeurs locales. Pourtant, la culture, largement marquée ...

Sigand : une application SIG sous androïd (tablette de la gestion des chantiers

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CHAKIB SAFAR BATI

2016-12-01

Full Text Available L’introduction de données terrain pour les études environnementales ou de gestion de l’espace, régionales ou locales est une nécessité incontournable pour la validation des traitements et des interprétations mais aussi pour fournir des compléments d’informations aux divers travaux. Mais ce retour terrain est également de plus en plus demandé pour les gestionnaires de chantiers et de projets qui ont une exigence de contrôle ou de suivi et donc d’une information temps réel sur l’avancement des travaux, autrement pour introduire de nouvelles informations sur la base de données géoréférencées. Les avancées technologiques en matière de manipulation de l’information géographique (GPS, tablette graphique, téléphone portable, réalité augmentée permettent d’espérer la mise à dispositiondes professionnels, voire d’un plus large public, des outils adéquats pour de tels travaux. Actuellement, les outils d’élaboration, de gestion et d’exploitation des bases de données géographiques (solutions SIG ne sont pas encore complètement opérationnels en version « tablette » ; des applications telles que Qgis ou ArcGis sous Androïd attendent encore des développements. Nous présentons ici la première version d’une application SIG sous Androïd (disponible sur tablette pour la gestion en temps réel des chantiers qui permet de charger des couches vectorielles et de les mettre à jour sur le terrain en fonction de l’observation directe ; les couches (préalablement géoréférencées sont projetées sur des fonds cartographiques fournis par un serveur cartographique Google Maps (Route, Satellite, terrain; dans le cas d’absence de connexion internet, le fond cartographique est ramené d’un cache. Nous utilisons SpatialiteAndroïd pour le stockage et la manipulation des données géographiques. Le contrôleur de cartes Google Maps est employé pour afficher en mode cartographique les données stockées dans

La gestion de l'eau dans les milieux urbains et ruraux, élément ...

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

La gestion de l'eau dans les milieux urbains et ruraux, élément fondamental des villes qui savent s'adapter aux changements climatiques ... Climate change and urbanization will have both upstream and downstream implications for African cities, mainly the urban demand for potable water and water for agriculture and the ...

ÉVALUATION ÉCONOMIQUE DES PLANS DE GESTION PISCICOLE.

Directory of Open Access Journals (Sweden)

ARMAND C.

2002-04-01

Full Text Available En France, la gestion de la pêche en eau douce est généralement confiée aux associations de pêcheurs qui agissent sous le contrôle de l’Etat. Le Conseil Supérieur de la Pêche a développé une méthode synthétique d’élaboration de plans de gestion piscicole qui favorisent la reproduction naturelle et le maintien des populations sauvages. Ces plans s’appuient sur des opérations de protection des habitats et de restauration du milieu dont il convient d’évaluer la rentabilité sociale. Ce qui conduit à estimer la valeur du poisson sauvage (c’est à dire né dans le milieu naturel, de parents eux-mêmes sauvages. Cette valeur intègre deux composantes principales, une valeur d’usage qui dérive de la pratique de la pêche et une valeur de non-usage qui découle de son existence même et qui intéresse une population plus vaste que celle des seuls pêcheurs. Les bénéfices potentiels engendrés par la présence de poissons sauvages sont estimés par la méthode d’évaluation contingente. Les résultats empiriques sont basés sur un échantillon de 1 629 pêcheurs qui ont participé à une enquête postale. Le Consentement A Payer (CAP pour le poisson sauvage est une fonction croissante du revenu, de la valeur du matériel et de la distance parcourue pour pêcher. De plus on note que les amateurs de brochets et de truites (espèces repères de l’étude ainsi que ceux qui pêcheraient plus souvent s’il y avait du poisson sauvage ont, toutes choses égales, par ailleurs un CAP plus élevé. La valeur moyenne du CAP varie selon le modèle retenu de 50 F à 100 F par pêcheur et par an. Ce CAP correspond à un concept de valeur totale qui inclut une composante de valeur d’usage et de valeur de non-usage. Certains pêcheurs sont prêts à payer sans pour autant marquer une préférence pour la pêche au poisson sauvage. Leur CAP est associé à une valeur de non-usage et correspond à la valeur d’existence du poisson

Les femmes jouent un rôle accru dans la gestion commerciale des ...

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

21 juin 2016 ... Un projet de recherche financé par le CRDI montre que les femmes jouent un rôle accru dans la gestion des déchets solides en Amérique latine. Trabajadoras por la ciudad. Aporte de las mujeres a la gestión ambiental de los residuos sólidos en América Latina (Employées municipales. L'apport des ...

Renforcer les capacités de leadership et de gestion pour de bons ...

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

Il évalue les lacunes dans les capacités de leadership et de gestion qui ont été cernées et les déficits de compétence en matière de soins complets obstétricaux et néonatals d'urgence (CEmONC) dans les établissements de santé à Morogoro (Tanzanie). Ce projet utilise une approche participative mixte pour la recherche ...

Gestion des forêts domaniales en période de conflits : cas de la forêt ...

African Journals Online (AJOL)

Gestion des forêts domaniales en période de conflits : cas de la forêt classée du Haut-Sassandra, Centre-Ouest de la Côte d'Ivoire. Akoua Tamia Madeleine Kouakou, Yao Sadaiou Sabas Barima, Souleymane Konate, Issouf Bamba, Justin Yatty Kouadio, Jan Bogaert ...

New counting circuits with E1T tubes; Nouveaux circuits de comptage a tubes E1T; Novye schetnye kontury s lampami E1T; Nuevos circuitos de contaje con valvulas E1T

Energy Technology Data Exchange (ETDEWEB)

Radeka, V [Institut Rudjer Boskovic, Zagreb, Yugoslavia (Croatia)

1962-04-15

New solutions for beam-deflection circuits are given, which result in simple and reliable counting circuits. The requirements on the accuracy of the beam deflection are derived from the theoretical investigation of the counting process published previously by the author. The decrease in deflection error limits resulting from the difference between real and idealized tube characteristics is calculated. It is shown that, up to about 3 x 10{sup 5} pulses per second, the deflection error is maximum and independent of the counting speed, enabling simpler circuits to be designed. More accurate deflection circuits are needed for counting up to 10{sup 6} pulses per second. Two circuits for use up to these counting speed limits are presented. The requirements put on circuit components regarding stability and accuracy are low. Only an unstabilized DC supply voltage is needed. (author) [French] L'auteur propose de nouvelles solutions pour les circuits a faisceaux electroniques diriges, grace auxquelles on peut obtenir des circuits de comptage simples et surs. Les conditions de precision de la deflexion des faisceaux ont ete determinees au cours de recherches theoriques sur le processus de comptage, dont les resultats ont deja ete publies. L'auteur calcule la diminution de l'erreur de deflexion admissible qui resulte de la difference entre les caracteristiques du tube reel et du tube ideal. Il montre que l'erreur de deflexion admissible atteint son maximum jusque dans la region des 3x10{sup 5} impulsions par seconde, quelle que soit la vitesse de comptage, ce qui permet de concevoir des circuits plus simples. Une plus grande precision dans la deflexion est necessaire si l'on veut compter jusqu'a 10{sup 6} impulsions par seconde. L'auteur presente deux circuits pouvant etre utilises jusqu'a ces vitesses de comptage. Les conditions de precision et de stabilite imposees aux elements constitutifs du circuit sont peu rigoureuses; il suffit en outre d'une alimentation en courant

LE RISQUE DE LIQUIDITE POUR UNE BANQUE ISLAMIQUE : ENJEUX ET GESTION

OpenAIRE

KHOUTEM, BEN JEDIDIA; MOULDI, JLASSI

2013-01-01

La liquidité est une question cruciale pour les banques islamiques. L’enjeu de la liquidité et sa gestion présentent des défis pour ces banques. D’abord, les banques islamiques sont exposées au risque de liquidité3 dans un contexte de faiblesses structurelles du système financier qui pèsent sur leur solvabilité et leur liquidité (Sundararajan and Errico, 2002 ; Salman, 2004 ; El-Hawary et al, 2007 ; Akkizidis et Khandelwal, 2008, Al-Muharrami et Hardy, 2013). En fait, la plupart des banques i...

Gestion des forêts domaniales en période de conflits : cas de la forêt ...

African Journals Online (AJOL)

Gestion des forêts domaniales en période de conflits : cas de la forêt classée du. Haut-Sassandra ... trois zones subi la même dynamique de déforestation pendant la période de conflits. .... partie Nord sous contrôle des groupements rebelles ...

Approche comparée de quelques évolutions de la gestion du risque en France à travers l’organisation des agences

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Hubert Philippe

2000-09-01

Full Text Available L’organisation nationale en matière d’évaluation et de gestion des risques est en cours de modifications depuis quelques années. Organisée par une loi en 1998, la création d’agences pour la sécurité sanitaire des aliments, des produits de santé et de l’environnement a marqué une étape. D’autres domaines sont en cours de réorganisation comme la sûreté nucléaire et la radioprotection. La mise en oeuvre de la directive SEVESO II peut aussi influer sur la gestion des installations industrielles classées dites « SEVESO ». Des « événements » comme la crise de la vache folle ou celle du sang contaminé ont joué un rôle dans les évolutions, mais l’émergence de nouveaux principes de gestion des risques au sein de la communauté internationale a aussi influé fortement sur les choix faits et les discussions. Le travail présenté ici est un travail préliminaire, qui visait à identifier les grandes lignes des réponses apportées dans les différents domaines à des questions comme celles du rôle des différentes institutions en matière d’évaluation et de gestion. L’approche comparative suivie ici est trop globale pour que tous les éléments de chaque système réglementaire soit décrit et certains aspects sont simplifiés. En revanche, ce type de comparaison met en lumière des contrastes notables quant aux solutions trouvées pour articuler le travail d’évaluation des risques et les prises de décision relevant des autorités.

Efficacité de la gestion de vaccins et qualité de vaccination à l ...

African Journals Online (AJOL)

La revue documentaire complétée par les entretiens semi-dirigés des gestionnaires et prestataires de services de vaccination ont permis d'évaluer la gestion de vaccins en se servant des modèle GEV de l'OMS, en vue de dégager les écarts. Résultats: il est observé une faible connaissance des prestataires sur les vaccins ...

Automatic counting and recording unit used for dating by the carbon 14 method; Ensemble de comptage et d'impression automatique utilise pour la datation par la methode du carbone 14

Energy Technology Data Exchange (ETDEWEB)

Albertinoli, P; Galliot, J; Thommeret, J [Commissariat a l' Energie Atomique, Saclay (France). Centre d' Etudes Nucleaires. Centre Scientifique de Monaco, Monte Carlo

1969-07-01

A description is given of the unit used by the 'Centre Scientifique de Monaco' for low-level beta counting and fitted for radioactive dating by the Carbon 14 method. Built entirely by the laboratory in 1964, on the basis of electronic techniques then recent, it has worked without failure since that time. The proportional counter, its high-voltage negative supply, and the counting chains with visual and printing records are detailed by means of 38 figures which reproduce the counter and the electronic circuits. These are contained in two standard 5 U.I structures. The low-voltage power supply of the whole unit is carried out by plus 12 volts and minus 12 volts storage batteries, buffered on a charger connected on the 110 V alternative line. The proportional counter described is filled with CO{sub 2} under one atmosphere pressure and permits the dating of carbonaceous samples with a maximum of 30.000 + 1.000 years (background 3.96 c.p.m. ) within a moderate time (72 hours). (authors) [French] L'ensemble de comptage pour radioactivite beta a bas niveau, destine a la datation par la methode du carbone 14, utilise au Centre Scientifique de Monaco, est decrit. Entierement construit au laboratoire en 1964, sur la base de techniques electroniques alors recentes, il fonctionne depuis cette date sans defaillance. Le compteur proportionnel, son alimentation haute tension negative et les chaines de comptage transistorisees a affichage et impression sont detailles par 38 schemas reproduisant le compteur et les divers circuits electroniques. Ceux-ci sont contenus dans deux chassis standard 5 UI. L'alimentation basse tension de l'ensemble est obtenue par batteries plus 12 et moins 12 volts montees en tampon sur chargeur alimente par le reseau. Le compteur proportionnel decrit, rempli de CO2 sous une atmosphere, permet de dater les echantillons carbones avec un maximum de 30.000 + 1.000 ans (bruit de fond: 3,96 c.p.m. ) en un temps raisonnable (72 heures). (auteur)

Study of semi-conductor spectrometers for high counting rates. Application to the study of the reaction {sup 31}P (p, {alpha}{sub 0}): E{sub p} < 2 MeV; Etude de spectrometres a semi-conducteurs pour forts taux de comptage application a l'etude de la reaction {sup 31}P (p, {alpha}0): E{sub p} < 2 MeV

Energy Technology Data Exchange (ETDEWEB)

Ligeon, E [Commissariat a l' Energie Atomique, 38 - Grenoble (France). Centre d' Etudes Nucleaires

1967-10-01

The study of nuclear reactions involving particles of low charge (E < 2 MeV) calls for spectrometers of high resolving power. In many experiments however, the counting rate is high because of Coulomb scattering at the target: this results in a distortion of the experimental spectra and a loss of resolving power in the detection equipment. The first part of the work is devoted to an evaluation of the resolving power obtained with silicon-detector spectrometers. A study of the elastic scattering of protons by {sup 31}P shows which are the factors limiting the resolving power. In the second part we examine the various types of spectrometer which can be used in the case of a high count-rate. We have built an apparatus which can be used for carrying out spectrometry on particles produced by nuclear reactions, for a total, count-rate of 10{sup 5} counts/sec. (author) [French] L'etude des reactions nucleaires avec particules chargees a basse energie (E < 2 MeV) exige des spectrometres de haute resolution. Cependant, dans de nombreuses experiences le taux de comptage est eleve, par suite de la diffusion coulombienne sur la cible; on observe alors une distorsion des spectres experimentaux et une perte de resolution de l'ensemble de detection. La premiere partie de ce travail est consacree a l'evaluation de la resolution obtenue avec des spectrometres utilisant des detecteurs au silicium. L'etude de la diffusion elastique des protons sur le {sup 31}P montre quels sont les facteurs qui limitent la resolution. Dans une deuxieme partie, nous etudions les differents types de spectrometres que l'on peut utiliser dans le cas d'un taux de comptage eleve. Nous avons construit un appareil qui permet de faire la spectrometrie de particules, provenant de reactions nucleaires, pour un taux de comptage total de 10{sup 5} c/s. (auteur)

A Symbiosis Between Instructional Systems Design and Project Management / Une symbiose de la conception de matériel pédagogique et de la gestion de projet

Directory of Open Access Journals (Sweden)

Cheng-Chang (Sam Pan

2012-02-01

Full Text Available This study is intended to explore a complementary relationship between instructional systems design (ISD and project management in an attempt to build a plausible case for integrating project management as a distinct course in the core of the graduate instructional systems design programs. It is argued that ISD and project management should form a symbiosis from a curriculum perspective, in a hope for the prepared instructional designers to create values for customers. An integrated view of ISD and project management is proposed, using three concepts of project management as a reasonable bridge for the integration. Challenges for the proposed view in this position paper are also stated. Cette étude explore la complémentarité de la conception de matériel pédagogique et de la gestion de projets en vue de justifier l’intégration de la gestion de projets à titre de cours distinct au cœur des programmes des cycles supérieurs en conception de matériel pédagogique. L’étude fait valoir l’intérêt d’une symbiose de la conception de matériel pédagogique et de la gestion de projets du point de vue du programme d’études, afin de préparer les concepteurs pédagogiques formés à créer une plus-value pour les clients. Elle propose une vision intégrée de la conception de matériel pédagogique et de la gestion de projets fondée sur trois concepts de la gestion de projets favorisant une telle intégration. Les défis de la vision proposée dans cet exposé de position sont également énoncés.

Apports et limites des programmes de recherche aux sciences de gestion

OpenAIRE

Jeanjean, Thomas; Tixier, Julie

2001-01-01

Dans cet article, nous étudions la méthodologie des programmes de recherche de Lakatos (1978) et ses apports aux sciences sociales et en particulier à la recherche en gestion. Notre objectif est triple. Il s'agit d’abord de préciser la nature des programmes de recherche, de les critiquer et de les situer par rapport aux thèses défendues par Popper, Feyerabend et Kuhn. Par ailleurs, nous étudions la transférabilité de la méthodologie de Lakatos aux sciences sociales. Enfin, nous analysons l’in...

Dictionnaire d'analyse et de gestion des risques

CERN Document Server

Desroches, Alain

2005-01-01

Ce dictionnaire présente les principaux termes utilisés en analyse et gestion des risques, pour tous les secteurs d'activité industrielle ou de service. Il permet de clarifier des terminologies existantes présentant des variations plus ou moins importantes et parfois des contradictions de sens. Il propose : premièrement, la définition des auteurs, définition correspondant à l'usage le plus courant du terme , deuxièmement, les différences avec les terminologies existantes (essentiellement des normes) , troisièmement, des compléments à la définition, lorsque cela semble nécessaire et notamment lorsqu'il est important de préciser le contexte d'utilisation du terme , en dernier lieu, des exemples pratiques d'application, lorsque cela peut apporter un éclairage complémentaire pertinent.

Politique de gestion de l'habitat du poisson du Ministère des pêches et des océans

National Research Council Canada - National Science Library

1986-01-01

Le present document enonce la politique, les objectifs et les strategies du Ministere des Peches et des Oceans pour la gestion de l'habitat du poisson dont dependent les peches canadiennes en eaux douces et marines...

Gestion de la biosécurité des cultures génétiquement modifiées ...

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

Gestion de la biosécurité des cultures génétiquement modifiées (Chine). Depuis 1990, le secteur de la biotechnologie agricole a connu une croissance spectaculaire en ... New funding opportunity for gender equality and climate change. IDRC is pleased to announce a new funding opportunity aimed at fostering effective, ...

Gestion communautaire des ressources naturelles au Bénin (Afrique de l’Ouest : le cas de la vallée du Sitatunga

Directory of Open Access Journals (Sweden)

Pricette Dovonou-Vinagbè

2009-09-01

réalité, il importe qu’un partenariat soit établi entre les différents acteurs liés à la gestion de la vallée du Sitatunga en particulier et des milieux humides en général : les ONG, l’État et les communautés locales.Bénin, a country in West Africa is actually facing the destruction of its wetlands, especially those in the southern part of the country. The wetlands which their richness in natural resources are important for both human and wildlife are also threatened by many factors. The most important threat is population pressure. Although recognised as Ramsar sites, the destruction continues. In 1995, the Government has decided to create community protected areas in this part of the country. The objective of this research is to understand the main challenges around the community management of wetlands. The case of the Sitatunga valley, in south Bénin has been studied. The methodology used consisted on interviews with stakeholders during a period of 3 months. The results show that, although the good intentions of community management, its practical application is not easy, and reveal many difficulties in its practical application. The site although rich in biodiversity and used as refuge for several species, is regarded as useless even harmful by the bordering populations, which are more worried by their poverty state. The traditions and values formerly allotted to the wetlands almost disappeared and individualism is growing. It is important to take into account all these factors to truly hope to preserve these wetlands. The study shows that management of the wetlands on a Beninese scale is also difficult. Indeed, the government through its structures struggles to coordinate its activities. It is the same for NGOs. The situation is accentuated by the poor relations between NGOs and government institutions which consider each other more as adversaries than as partners. This affects the effectiveness of the undertaken activities. It is then

Gestion intégrée de l'eau urbaine et rurale pour une adaptation ...

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

Ce projet de recherche permettra à deux villes indiennes de taille moyenne et à leurs bassins de passer à une approche de gestion de l'eau intégrée et résistante aux changements climatiques, ce qui assurera une meilleure sécurité hydrique aux résidents. Manque de sécurité hydrique en Inde Les villes de l'Asie du Sud ...

La gestion par affaire et pilotage de la performance des organisations industrielles

OpenAIRE

Pendariees, Michel

2006-01-01

International audience; « Dans les systèmes industriels où les produits sont conçus et réalisés en fonction des spécifications des clients, la notion d'affaire est l'entité de base de la gestion industrielle » . Aujourd'hui, la recherche de solutions globales « sur mesure », prime sur la fourniture d'un catalogue de « belles solutions », comme réponse au client. Pour être performante, l'entreprise industrielle doit s'organiser par « affaire ». Ce qui lui permet de mieux s'adapter et maîtriser...

Les stratégies incitatives mises en place par des tierces parties et la gestion des conflits en Afrique

DEFF Research Database (Denmark)

Emmanuel, Nikolas G.

2016-01-01

Dans son article Nikolas Emmanuel se penche sur l’utilisation d’approches incitatives dans la gestion des conflits intra-étatiques en Afrique, l’exercice du seul pouvoir de coercition s’avérant souvent impraticable pour des questions de risques et de coûts. Par ailleurs, se contenter d’ignorer les...

Study of semi-conductor spectrometers for high counting rates. Application to the study of the reaction {sup 31}P (p, {alpha}{sub 0}): E{sub p} < 2 MeV; Etude de spectrometres a semi-conducteurs pour forts taux de comptage application a l'etude de la reaction {sup 31}P (p, {alpha}0): E{sub p} < 2 MeV

Energy Technology Data Exchange (ETDEWEB)

Ligeon, E. [Commissariat a l' Energie Atomique, 38 - Grenoble (France). Centre d' Etudes Nucleaires

1967-10-01

The study of nuclear reactions involving particles of low charge (E < 2 MeV) calls for spectrometers of high resolving power. In many experiments however, the counting rate is high because of Coulomb scattering at the target: this results in a distortion of the experimental spectra and a loss of resolving power in the detection equipment. The first part of the work is devoted to an evaluation of the resolving power obtained with silicon-detector spectrometers. A study of the elastic scattering of protons by {sup 31}P shows which are the factors limiting the resolving power. In the second part we examine the various types of spectrometer which can be used in the case of a high count-rate. We have built an apparatus which can be used for carrying out spectrometry on particles produced by nuclear reactions, for a total, count-rate of 10{sup 5} counts/sec. (author) [French] L'etude des reactions nucleaires avec particules chargees a basse energie (E < 2 MeV) exige des spectrometres de haute resolution. Cependant, dans de nombreuses experiences le taux de comptage est eleve, par suite de la diffusion coulombienne sur la cible; on observe alors une distorsion des spectres experimentaux et une perte de resolution de l'ensemble de detection. La premiere partie de ce travail est consacree a l'evaluation de la resolution obtenue avec des spectrometres utilisant des detecteurs au silicium. L'etude de la diffusion elastique des protons sur le {sup 31}P montre quels sont les facteurs qui limitent la resolution. Dans une deuxieme partie, nous etudions les differents types de spectrometres que l'on peut utiliser dans le cas d'un taux de comptage eleve. Nous avons construit un appareil qui permet de faire la spectrometrie de particules, provenant de reactions nucleaires, pour un taux de comptage total de 10{sup 5} c/s. (auteur)

Gestion des déchets et inégalités environnementales et écologiques à Lima (Pérou), entre vulnérabilité et durabilité

OpenAIRE

Durand , Mathieu

2011-01-01

Prix de thèse Mappemonde 2011; Prix de thèse Mappemonde 2011; L'étude de la gestion des déchets met en évidence des logiques spatiales, permettant de mieux comprendre le fonctionnement des villes. Le résultat de cette thèse de doctorat, présentée en décembre 2010 à l'Université de Rennes 2, vient en faire l'illustration, à travers le cas des villes d'Amérique Latine et plus particulièrement de celle de Lima. Nous interpréterons alors la gestion des déchets solides et liquides sous l'angle des...

La gestion des résultats à travers la titrisation dans le contexte des Stock-options : Cas des entreprises françaises cotées sur le Premier Marché

OpenAIRE

Mounir Jaouadi

2006-01-01

International audience; L'objet de ce travail est de vérifier si les structures de gouvernement d'entreprise peuvent réduire la gestion du résultat par la titrisation, en présence des incitations liées à l'attribution de Stock-options en France. Les résultats montrent que la titrisation ne peut pas servir d'outil pour la gestion de résultat par les dirigeants souhaitant maximiser la valeur des leurs stock-options. Par ailleurs, certains mécanismes de gouvernement d'entreprise sont négativemen...

Acquis et défis de la gestion participative des ressources forestières : Cas du Parc National d’Ifrane

Directory of Open Access Journals (Sweden)

Larbi Aziz

2014-03-01

Full Text Available Les ressources forestières constituent un capital naturel pour l’approvisionnement des populations locales, en bois, en plantes aromatiques et médicinales et en parcours pour le pâturage. Ces multiples usages ont conduit ces populations à mettre en place une gestion communautaire et très ancienne de ces ressources. Depuis 2002, l’administration des Eaux et Forêts a mis en place une politique forestière basée sur une stratégie de gestion participative. Nous avons étudié les formes de gestion communautaire et par l’administration des ressources forestières dans quatre communes rurales du Parc National d’Ifrane. L’administration organise une mise en défens, fondée sur l’implication et la responsabilisation des populations usagères, organisée en associations sylvo-pastorales ou en coopératives forestières, à travers une incitation financière sous forme de compensation. Ce mécanisme a permis d’obtenir un certain nombre d’acquis : conscientisation des populations vis-à-vis de la mise en défens, investissement des sommes de la compensation dans des projets de développement local, etc. Cependant, ce mécanisme présente certaines fragilités, notamment un risque de non durabilité des mises en défens (du fait que celles-ci ne sont financées que par le budget de l’Etat et un contrôle social plus faible dans les nouvelles associations qui n’ont pas la même légitimité pour prendre des décisions au nom du collectif que les anciennes jmaa.

Il controllo di gestione e operativo delle commesse per una impresa di costruzioni: nuovo impianto di trattamento e recupero di rifiuti urbani.

Directory of Open Access Journals (Sweden)

Matteo Camprini

2013-10-01

Full Text Available Il mercato delle costruzioni in Italia soffre problemi di maturità da molto tempo. Dagli anni ’90, infatti, per superare i fatti di tangentopoli venne riformata la legislazione dei lavori pubblici per giungere a livelli di competizione maggiori e più simili a quelli esistenti in Europa.  In questo contesto le imprese che per la loro struttura culturale, organizzativa e produttiva mostravano maggiore sensibilità a tali aspetti avviarono processi di formazione e riorganizzazione introducendo specifiche procedure mirate alla gestione completa dei progetti trasformandosi così da imprese di sola produzione a imprese operanti per progetti.La presente memoria vuole descrivere il sistema di gestione attuato, le modifiche ed i miglioramenti che si sono susseguiti nel tempo,  la sua struttura organizzativa e gli strumenti di lavoro messi a disposizione.A conclusione verrà illustrata l’applicazione al caso concreto della costruzione del nuovo impianto di trattamento e recupero di rifiuti urbani.

Contribution à l'étude de la gestion intégrée de la fertilité du sol pour ...

African Journals Online (AJOL)

Contribution à l'étude de la gestion intégrée de la fertilité du sol pour la culture de maïs (Zea mays) dans la Région de Mbujimayi, RDC. Michel Nkongolo Mulambuila, Jean Michel Mutombo Tshibamba, Justin Cibanda Mutombo, Pierrot Muka Mulamba, Thèrese Masengu Tshibuyi, Grégoire Tshibangu Kabongo ...

Disintegration-Rate Determination by 4 {pi} Counting; Determination du taux de desintegrations par comptage 4 {pi}; Opredelenie skorosti raspada pri pomotsi 4 {pi} schetchikov; Determinacion de la velocidad de desintegracion por recuento 4 {pi}

Energy Technology Data Exchange (ETDEWEB)

Pate, Brian D [Chemistry Department, Washington University, St. Louis, MO (United States)

1960-06-15

The history of the development of the 4 {pi} counting method is reviewed. The unique properties of the 4 {pi} counter system are described and the criteria are specified which place disintegration rate measurements, made with the system, on an absolute basis. The types of radioactive decay process to which the method is applicable are outlined, together with the various errors to which a given measurement is liable. Departure of response probability from unity, absorption of radiation in the source-mounting system, and source self-absorption are discussed in detail. (author) [French] L'auteur fait l'historique des progres de la methode de comptage 4 {pi}. Il decrit les proprietes remarquables du dispositif de comptage 4 {pi} et precise les conditions dans lesquelles les mesures du taux de desintegration se font avec ce dispositif sur une base absolue. Il donne un apercu des types de processus de desintegration radioactive, ainsi que de diverses erreurs auxquelles est sujette une mesure donnee. Il examine en detail le cas ou la probabilite de reponse s'ecarte de l'unite, l'absorption des rayonnements dans le support de la source et l'autoabsorption de la source. (author) [Spanish] En la memoria el autor expone el desarrollo del metodo de recuento 4 {pi}. Describe las caracteristicas particulares de este metodo y explica las razones por las que las mediciones de la velocidad de desintegracion efectuadas segun ese procedimiento tienen un caracter absoluto. Se indican, asimismo, los tipos de procesos de desintegracion radiactiva a los que se puede aplicar el metodo, asi como los diferentes defectos de que puede adolecer una medicion determinada. Tambien se estudia detenidamente el caso en que la probabilidad de respuesta no es igual a la unidad, la absorcion de radiaciones en el soporte de la fuente y la autoabsorcion de la misma. (author) [Russian] Daetsya obzor istorii razvitiya metoda scheta s pomoshch'yu 4 {pi} schetchikov. Privoditsya opisanie unikal'nykh svojstv

Marché du carbone et solutions de gestion intégrée des déchets ...

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

Marché du carbone et solutions de gestion intégrée des déchets : étude de cas menée en Indonésie. Le Mécanisme de développement propre (MDP) prévu au Protocole de Kyoto signé en 1997 a le double objectif d'aider les pays en développement à connaître un développement durable (tel que défini par chaque pays) ...

La restituzione virtuale dell’architettura antica come strumento di ricerca e comunicazione dei beni culturali: ricerca estetica e gestione delle fonti

Directory of Open Access Journals (Sweden)

Stefano Borghini

2011-12-01

Full Text Available Raffaello Sanzio intuì per primo che il mondo antico, come lo vedevano i suoi occhi, non era che l’eco sbiadita di quella ricchezza che pur doveva caratterizzarne l’esperienza artistica. Oggi la tecnologia permette di realizzare il sogno di Raffaello e di restituire le immagini delle antiche architetture, rivoluzionando la percezione del patrimonio culturale da parte del pubblico moderno. La nostra esperienza decennale nel settore della comunicazione del bene culturale ha consentito di confrontarci con diversi casi: dalla Domus Aurea, all'Ara Pacis; dai filmati divulgativi agli applicativi pensati per le postazioni fisse dei musei, fino alla creazione di software per la gestione dei dati degli scavi archeologici. Sempre ponendo al centro di ogni lavoro i cardini del nostro modo di fare ricerca: l'attenzione al linguaggio, quale strumento di comprensione estetica, e la gestione informatizzata delle fonti, come apparato di studio e metodo di validazione scientifica delle ricostruzioni.[L’impostazione del saggio è comune ai due autori. In particolare, però, Stefano Borghini ha curato il paragrafo “Considerazioni generali”, mentre Raffaele Carlani “Alcune esperienze”].

INCIDENCIA DE LOS SISTEMAS DE CONTROL CONTABLE EN LA GESTION ADMINISTRATIVA DE LAS EMPRESAS PRIVADAS EN LA PROVINCIA DE SANTA ELENA AÑO 2014

Directory of Open Access Journals (Sweden)

Karina Bricio

2016-04-01

Full Text Available La presente investigaciones tiene como objetivo evaluar la incidencia de los  sistemas de control contable en la gestion administrativa de las emoresas privadas en la provincia de Santa Elena, el proyecto está enmarcado dentro del área de gestion administrativa, comunicación organizacional, control contable, informes financieros, control de registros contables, entre otros, se han venido desarrollando desde hace años los procesos administrativos de una manera manual y se han implementadi sistemas de control financieras, sin embargo en las empresas ecuatorianas la contabilidad se ha convertido en  una tecnica que se ocupa de registrar, clasificar y resumir las operaciones mercantiles de un negocio con el fin de interpretar sus resultados. Por consiguiente los gerentes o directores através de la contabilidad podrán orientarse sobre el curso que siguen sus negocios mediante sistemas o software contable. Los resultados podrán orientarse sobre el curso que siguen sus negocios y conocer las estabilidad y solvencia de la compañia, la corriente de cobros y pagos, las  tendencias de las ventas, costos y gastos  generales, con la técnica de observacion y mediantes entrevistas se determinó que en muchas empresas de provincia no hay sistemas de controles contables, el cual no manejan de forma eficiente los procesos contables ni administrativos, tambien se observó que se utilizó para el analisis correspondiente fue de tipo cuantitativo el cual se realizó encuestas a las personas que trabajan en las areas  administrativas de las empresas de la provincia, entre los resultados encontrados se mecniona lo siguiente: los  sistemas de control contable que utilizan actualmente las empresas son, el sistema Mónica, sistema Sagitario, el sistema Siscom,mennioaron tambien que la falta de sistemas de control contable retrasa la gestion administrativa de le empresa, necesitan cursos de capacitaciones y actualizaciones en temas de tributacion, sistemas

Gestion de l'eau — Des collectivités relèvent le défi de fournir de l ...

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

2 févr. 2011 ... On a cru longtemps que la solution consistait à augmenter l'approvisionnement en eau par des moyens technologiques comme la construction de barrages, le détournement de cours d'eau et le dessalement. Mais cela ne suffit pas : pour répondre aux besoins, il faut aussi une meilleure gestion de l'eau et ...

New Public Management et usage des outils de contrôle de gestion dans l’administration de l’éducation de Dubaï

Directory of Open Access Journals (Sweden)

Bouchra Fninou

2014-09-01

Dans le cadre d’une étude longitudinale basée sur une recherche observation, nous avons rencontré les managers de terrains et les contrôleurs de gestion de KHDA pour connaitre leurs représentations et leur ressenti vis-à-vis des outils de gestion conçu par le gouvernement de Dubaï. Nous avons collecté un ensemble de verbatims qui nous ont permis de mettre en évidence la résistance et la non adhésion de certains acteurs à la démarche de modernisation lancée par l’équipe politico-administrative dubaïote. Les résultats de cette recherche montrent que la mise en place du NPM dans l’administration publique de l’éducation de Dubaï connait des difficultés d’appropriation d’autant plus que cette administration est caractérisée par une grande diversité culturelle.

La gestion marchande, arme de destruction massive de l'Université

DEFF Research Database (Denmark)

Bouchet, Dominique

2014-01-01

de se plier aux exigences du marketing et du management. Cependant, c’est la finalité même des universités qui est remise en question par l’introduction de la logique de gestion issue du marché. Comment peut-on espérer que l’Université puisse contribuer à une compréhension de la crise quand tout est......Tout comme les sociétés chrétiennes au temps de l’émergence de l’économie politique, les sociétés d’aujourd’hui sont confrontées à l’inadéquation de leur mode d’organisation et de représentation face aux conséquences mêmes de leurs choix antérieurs. On a vu s’opérer une dissociation de l...

L’éducation à la gestion des risques naturels dans le manuel de géographie de la 1ère année secondaire en Tunisie : analyse didactique et propositions

OpenAIRE

Harzalli, Fadhel

2016-01-01

L’introduction de l’éducation à la gestion des risques naturels dans les programmes et les manuels est récente dans l’enseignement de la géographie en Tunisie. En effet, l’éducation à la gestion des risques peut être considérée comme un champ éducatif émergeant et un ensemble d’interventions qui vise à informer, motiver et aider les apprenants à adopter volontairement des comportements favorables à la vie, et à se construire une opinion raisonnée sur des questions vives où l’intime et le soci...

MODELO DE GESTION DE MANEJO COSTERO INTEGRADO EN EL ECUADOR

Directory of Open Access Journals (Sweden)

Vladimir Soria

2016-04-01

Full Text Available Se ha estudiado el manejo costero integrado como una forma de gobernanza ambiental en la provincia de Santa Elena que incluyen dos aspectos: fortalecimiento institucional y participacion ciudadana. El deficiente control ambiental existente exige un modelo de gestión a escala local basado en tres ejes: el fortalecimiento de las capacidades institucionales de los gobiernos locales; el ordenamiento territorial para una adecuada determinacion y delimitacion de las competenecias en materia ambientak  costera y la participacion ciudadana a nivel del régimen de la comunas en coordinación con los distintos niveles de gobierno. Se propone el estudio delas caracteristicas específicasde cada comua ubicada en la faja costera para implementar en cada una de ella el respectivo modelo de gestion. Tambien se propone la creación de un obeservatorio de manejo costero integrado para medir el avance en manejo costero iuntegrado de la provincia de Santa Elena.

EVALUATION DES POLITIQUES PUBLIQUES DE GESTION DES INONDATIONS AU JAPON - RAPPORT DE L'OCDE

OpenAIRE

Kovacs , Yves; Forestier , Ségolène; Lahidji , Ulf; Stevens , Barrie; Radisch , Jack; Schieb , Pierre-Alain

2009-01-01

18 p.; International audience; Méthodologie En coopération avec le gouvernement Japonais, le programme de l'OCDE sur l'avenir a entrepris en 2006 une évaluation de la politique Japonaise en matière de gestion des inondations. L'équipe sélectionnée par l'OCDE en charge de cette évaluation était composée d'experts indépendants. Suite à une étude préliminaire, l'équipe d'experts s'est déplacée au Japon pour interviewer des membres du gouvernement, des collectivités locales, des associations non ...

Risques liés à la gestion des résidus de l'assainissement

OpenAIRE

EISENLOHR, Laurent; DENOT, Agathe; BOBILLON, Guy; VAN DER HAEGEN, Sébastien

2009-01-01

La réutilisation des terres de curage de fossés et des sédiments de bassins routiers est conditionnée par les concentrations en hydrocarbures et en ETM. Il n'existe aucun seuil établi pour orienter ces résidus, ce qui complique fortement leur gestion. La détermination des seuils passe donc par la réalisation d'études du risque sanitaire associé aux différentes filières. La politique française en matière de sites et sols pollués s'appuie sur deux concepts principaux : - l'examen du risque p...

Aide à la décision en agriculture et gestion des ressources naturelles : note introductive

OpenAIRE

Jallas , Eric; Crétenet , Michel

2003-01-01

International audience; L'aide à la décision n'a pas pour but de se substituer aux décideurs en leur proposant des solutions "toutes faites". Elle cherche plutôt à les éclairer et à les guider vers des décisions dont ils conservent la responsabilité. Dans le domaine agricole et dans celui de la gestion des ressources naturelles, il existe aujourd'hui de nombreux outils d'aide à la décision. Les systèmes experts utilisent une base de connaissances afin de fournir des solutions, équivalentes à ...

Solid municipal waste management in a mediterranean sea; La gestione dei rifiuti solidi urbani in un'area mediterranea

Energy Technology Data Exchange (ETDEWEB)

Falcetta, M. [Ministero degli Esteri, Direzione Generale per la Cooperazione e lo Sviluppo, Rome (Italy); Grauso, S. [ENEA, Divisione Caratterizzazione del Territorio, S. Maria di Galeria, Rome (Italy); Pietrelli, L.; Sgroi, S. [ENEA, Divisione Ingegneria Ambientale, S. Maria di Galeria, Rome (Italy)

2001-02-01

Development and results of a co-operative project on solid waste management in Palestine. The project was the first part of a broader programme of environmental co-operation between Italy and the Palestinian National Authority. [Italian] Lo sviluppo e i risultati raggiunti da un progetto di cooperazione italo-palestinese sulla gestione dei rifiuti solidi urbani in Palestina. Il progetto si presta ad essere replicato nei Paesi in via di sviluppo mediterranea.

Evaluer des études de gestion des entreprises : combiner des éléments principales avec des éléments pratiques

NARCIS (Netherlands)

Pennink, B.J.W.

2002-01-01

Evaluer la recherche de gestion demande une combinaison des critères classiques et des critères pratiques. Par cette combinaison il est possible de trouver une réponse cerrecte concernant la validité et l'effet de la recherche. Dans cet article nous allons décrire comment une combinaison des

Gestion de l'eau en milieu aride : considérations physiques et sociales pour l'identification des territoires pertinents dans le Sud-Est tunisien

Directory of Open Access Journals (Sweden)

Bruno Romagny

2006-02-01

Full Text Available La situation actuelle des ressources en eau et de leurs usages dans le Sud-Est tunisien présente des enjeux qui sont communs à de nombreuses régions du bassin méditerranéen : des ressources limitées et déjà largement exploitées pour répondre à la croissance des besoins, le recours accru aux ressources dites non conventionnelles, une situation de concurrence entre usages sectoriels, une marchandisation croissante des ressources, et des conditions climatiques contraignantes qui viennent renforcer les tensions autour de l'eau. Dans le contexte des mutations en cours, face aux risques de déficits en eau et à la nécessité d'un développement économique et social équilibré, ces caractéristiques, parmi d'autres, font de la Jeffara tunisienne un cas d'étude exemplaire des difficultés que pose la gestion intégrée de l'eau. Celle-ci doit prendre en compte les différentes sources d'approvisionnement ainsi que les différents usages associés, et donc l'identification des territoires pertinents pour cette  gestion, compte tenu des relations amont-aval naturelles et artificielles d'une part, et des cohérences institutionnelles et sociales d'autre part.The current situation of the water resources and their uses in South-Eastern Tunisia presents stakes which are common to many areas of the Mediterranean basin : limited and already largely exploited resources to address the growth of the needs, the increasing use of so-called non conventional resources, a competition between sectoral uses of water, an increasing merchandising of the resources, and constraining climatic conditions which reinforce the tensions around water. In the context of the changes in progress, facing the hazard of water deficits and with the need for a balanced economic and social development, these characteristics, among others, make Tunisian Jeffara be an exemplary case of study of the difficulties raised by the integrated water resources management. This one

IMPREMAS Project, Pilo project for the integration between Environmental Management System and safety Management System; Il Progetto IMPREMAS, Progetto pilota per l'eco-gestion delle Piccole e Medie Imprese classificate a rischio per l'uso e lo stoccaggio di sostanze pericolose previste dal DPR 17.5.1988 n. 175

Energy Technology Data Exchange (ETDEWEB)

Luciani, R.; Andriola, L.; Brunetti, N.; Caropreso, G. [ENEA, Centro Ricerche Casaccia, Rome (Italy). Dipt. Ambiente

1999-07-01

The topic discussed in this report can be inserted within the context of case studies carried out by ENEA in the promotion of Environmental Management Systems (EMAS-ISO14000). During the IMPREMAS project ENEA has therefore set up a method of integration between Environmental Management System and Safety Management System. [Italian] L'argomento trattato nel presente lavoro si inserisce nel contesto degli studi effettuati dall'ENEA nella promozione dei Sistemi di Gestione Ambientale (EMAS-ISO14000). ENEA durante il progetto IMPREMAS ha sviluppato un metodo per l'integrazione dei Sistemi di Gestione Ambientale con i Sistemi di Gestione della Sicurezza.

En quoi les dispositifs territoriaux de la gestion de l’eau peuvent-ils être efficaces

Directory of Open Access Journals (Sweden)

GIRARD, Sabine

2014-07-01

Full Text Available Après trente ans de mise en œuvre des dispositifs issus de la territorialisation de la politique de l’eau, le recul est suffisant pour interroger leur contribution à la préservation ou à l’amélioration de l’état écologique des hydrosystèmes, devenus un impératif européen depuis 2000. À partir de l’exemple de la gestion de la rivière Drôme, cet article nous explique le processus de territorialisation ainsi que les conditions de l’efficacité d’une politique environnementale à l’échelle locale.

L'impact de l'utilisation du tableau de bord de gestion sur la satisfaction des dirigeants

OpenAIRE

Zouhour , Châari; Leclère , Didier

2008-01-01

International audience; This paper presents the results of a study undertaken with 39 managers concerning the place taken in the decision making by information provided by the tableau de bord. These principal results show also the place of the unformal sources of information.; Cette communication présente les résultats d'une enquête effectuée auprès de 39 managers afin de cerner la place occupée dans la prise de décision par les informations diffusées par la fonction contrôle de gestion et no...

Gestion documentaire des dossiers mixtes : méthodes et outils dans une approche-métier

OpenAIRE

Monfort, Alice

2015-01-01

Comment gérer de façon efficiente les dossiers mixtes où coexistent des documents physiques et des documents électroniques ? Après avoir exploré la notion de dossier dans les environnements physique et électronique, ce mémoire tente d'identifier des solutions de gestion documentaire permettant de répondre aux spécificités des dossiers dont les supports sont hétérogènes en s'appuyant sur une approche-métier à travers l'étude du dossier individuel de salarié et du dossier relatif à l'immeuble....

Le Bassin de Ribeira Seca de Santiago, Cap Vert: une gestion basée sur l´approche GIRE

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Januário da Rocha Nascimento

2014-02-01

Full Text Available Dans cet article, l´auteur caractérise l´eau et l´agriculture des îles du Cap Vert et analyse les défis del´eau après la construction du barrage de Poilao dans la Vallée de Ribeira Seca, sur l´île de Santiago,en se servant de l´approche GIRE (Gestion Intégrée des Ressources en Eau. Au niveau de la législation,il s´avère nécessaire de proposer de nouvelles lois, décrets et règlements qui soient en accord avecnotre réalité, en opposition à un important lot d´instruments juridiques inapplicables, obsolètes et decompréhension difficile. La construction du barrage de Poilão a produit des impacts environnementaux,socio-économiques et sur l´irrigation. Il s´agit de trouver un modèle de gestion qui s´adapte à la réalitédu Cap Vert et de l´île de Santiago, regroupant tous les partenaires pour une gestion durable de lavallée de Ribeira Seca et qui puisse servir d´exemple aux futurs barrages à construire.In this article, the author characterizes the water and agriculture of the islands of Cape Verde andanalyzes the challenges in the water after the dam construction Poilao in the Valley of Ribeira Seca,on the island of Santiago, using the IWRM (Integrated Water Resources Management approach. Interms of legislation, it is necessary to propose new laws, decrees and regulations that are consistentwith our reality, as opposed to a large batch of inapplicable legal instruments obsolete and difficult tounderstand. The construction of the dam has produced Poilão environmental, socio-economic impactsand irrigation. It is to find a model that fits the reality of Cape Verde and Santiago Island, involvingall partners for the sustainable management of the valley of Ribeira Seca and that can serve as anexample to future to build dams.

Le Liban dans la mondialisation Lebanon in Globalization. The Accounting Profession and Modernization of Enterprises

Directory of Open Access Journals (Sweden)

Élisabeth Longuenesse

2010-12-01

Full Text Available Dans les pays faiblement industrialisés, l’ouverture des marchés est synonyme d’alignement sur des normes de gestion et de contrôle issues des économies dominantes. Les réformes économiques ont des dimensions réglementaires et institutionnelles qui impliquent au premier chef les professionnels de la finance, de la comptabilité, de l’administration des entreprises. Les changements qui ont affect�� récemment le monde professionnel de l’expertise comptable et du contrôle des comptes dans les pays du Proche-Orient, révèlent la façon dont ces réformes sont portées et mises en œuvre par des professionnels qui s’en font les promoteurs actifs et éclairés, et en défendent la nécessité et l’intérêt pour l’économie nationale. Dans le cas du Liban, toutefois, la complexité du contexte politique et la force des solidarités segmentaires (familiales, locales, communautaires peuvent peser sur les décisions en matière de recrutement de la main-d’œuvre, ou d’affectation des ressources, loin de la rationalité économique postulée par l’orthodoxie économique libérale. Les questions habituelles concernant la diffusion des modèles de gestion doivent donc être reformulées en tenant compte des différences de contexte et d’enjeux.In a poorly industrialized country, opening markets is synonymous with an alignment of management and control standards issuing from dominant economies. The economic reforms have reglementary and institutional dimensions which first of all involve the professionals of finance, accounting and business administration. The changes which have recently affected the professional world of expert accounting and accountability control in Middle Eastern countries, reveals how these reforms are brought in and implemented by the professionals who are their most active and enlightened promotors, and who defend their necessity and interest for the national economy. Yet, in Lebanon’s case, the

Les effets sur la compétitivité internationale des réglementations relatives à la gestion des effluents d'élevage

DEFF Research Database (Denmark)

Andersen, Mikael Skou

2003-01-01

différences sensibles de compétitivité de la production porcine et d’une concurrence internationale croissante sur le marché de la viande de porc explique que l’on se préoccupe de la charge financière imposée par les politiques de l’environnement aux éleveurs, notamment en ce qui concerne la gestion des...

Activismo juvenil en partidos con gestiones de gobierno a nivel subnacional en Argentina (2007-2015

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Melina Vázquez

Full Text Available Resumen El trabajo propone explorar las condiciones de posibilidad y los modos en que se produce un ciclo de participación política juvenil en Argentina que encuentra en los espacios político-partidarios uno de sus renovados escenarios. Luego de una profunda crisis de representación política que llevó al activismo juvenil a impugnar la política en relación con sus manifestaciones político-partidarias y estatales, los partidos políticos comenzaron a recrear espacios de militancia juvenil, al mismo tiempo que fueron receptores de nuevos activistas que entran a la política. En este proceso se destaca el peso que cobraron partidos políticos que, además, estuvieron a cargo de gestiones de gobierno a nivel nacional y subnacional. En el artículo se busca analizar qué rasgos, propiedades y características dan forma a una nueva figura de activismo entre los y las jóvenes que forman parte de estas experiencias. Más concretamente, propone analizar cómo se ingresa a la militancia, qué sentidos se construyen sobre la misma y qué relaciones se producen entre el activismo y el trabajo en el Estado en relación con dos partidos que se ocupan de gestiones de gobierno en la Provincia de Santa Fe (de la mano del Partido Socialista y en la Ciudad Autónoma de Buenos Aires (por parte de Propuesta Republicana. Se recupera la sociología francesa del activismo militante para mostrar quiénes son los y las jóvenes activistas que militan en ambos partidos, de qué modos participan dentro de los mismos, así como en las gestiones de gobierno de sus respectivos partidos, y qué significados se construyen en torno a las articulaciones y desplazamientos entre las carreras militantes y laborales de las y los activistas. El enfoque que sigue el trabajo permite pensar elementos comunes en relación con los activismos juveniles en partidos en/de gestión más allá de las diferencias político-ideológicas que los caracterizan. El artículo recoge

Gestion d'énergie en temps réel d'un véhicule hybride électrique

OpenAIRE

Gaoua , Yacine; Caux , S.; Lopez , Pierre

2014-01-01

Prix jeune chercheur; International audience; Les véhicules hybrides électriques (VHE) sont de plus en plus présents dans notre société et cela pour des raisons économiques et environnementales dues à l'inflation des prix de pétrole et le taux d'émission de C02 qui ne cesse d'augmenter. Cependant, suite à la concurrence industrielle, de nombreuses études ont été menées dans le but d'améliorer leur performance en augmentant leur autonomie. En se focalisant sur la problématique de gestion d'éne...

Gestion des risques naturels et prise en compte du développement durable : un lien équivoque. Le cas du sud grenoblois

Directory of Open Access Journals (Sweden)

Lauren Andres

2009-01-01

Full Text Available Cet article questionne la nature du lien envisageable entre risque naturel et développement durable à travers l’étude du territoire du sud grenoblois, soumis notamment à deux aléas naturels majeurs : le mouvement de terrain de grande ampleur dit des « Ruines de Séchilienne » et les probables crues de la Romanche et du Drac. Trois étapes structurent cette réflexion questionnant la transition supposée entre une gestion des risques naturels et une gestion durable des territoires soumis aux risques naturels : une association toute relative, un lien logique mais limité sur le terrain, une relation surtout indirecte. Les interactions identifiées, en termes législatifs mais aussi idéels et opérationnels, entre risque et durabilité se révèlent ainsi complexes et ne sont pas forcément explicites ; elles dépendent en particulier de multiples échelles territoriales (nationales à locales, confrontant alors pour l’essentiel des stratégies d’acteurs – porteurs des décisions ou du savoir technique – distinctes.

Gestion Technique Centralisée en Génie Climatique

CERN Document Server

Pepinster, P

1999-01-01

Il y a une quinzaine d'années, la Division ST a introduit sur les équipements de chauffage et de climatisation du CERN, des systèmes de contrôle locaux à microprocesseur en lieu et place des chaînes de régulation devenues obsolètes. Adoptée dans une volonté d'évolution technologique et dans une démarche de rationalisation des dépenses d'énergie, cette technique s'est répandue sur les différents sites du Laboratoire au fil des années. Depuis les applications de confort climatique dans les bâtiments tertiaires, jusqu'au conditionnement d'air des accélérateurs et des expériences, en passant par l'autocontrôle des chaufferies centrales, ces 'Unités de Traitement Locales' (UTL) sont aujourd'hui interconnectées en un système de Gestion Technique Centralisée d'environ 140 sous-stations. L'objet du document est de présenter la structure actuelle de ce système GTC, d'en montrer les possibilités et l'intérêt dans son exploitation quotidienne au CERN, et d'aborder ses évolutions futures.

OMEGA Thau : outil de management environnemental et de gestion de l'avertissement des pollutions microbiologiques du bassin de Thau

OpenAIRE

Brocard, Gilles; Derolez, Valerie; Serais, Ophelie; Fiandrino, Annie; Lequette, Camille; Lescoulier, Christophe; Benedetti, Murielle; Couton, Prunelle; Marty, Delphine

2010-01-01

Le projet OMEGA Thau (Outil de Management Environnemental et de Gestion de l’Avertissement de la lagune de Thau) est un programme de recherche et développement, à maîtrise d'ouvrage du Syndicat Mixte du Bassin de Thau, associant des scientifiques, des autorités et collectivités locales ainsi que des professionnels de la conchyliculture. Il vise à élaborer un outil d'aide à la décision des gestionnaires pour orienter les investissements publics sur le bassin versant, afin d'obtenir une qualité...

Finance computationnelle et gestion des risques ingénierie financière avec applications Excel (Visual Basic) et Matlab

CERN Document Server

Racicot, François-Éric

2006-01-01

Ce manuel propose un exposé rigoureux de la gestion des risques en finance. Les aspects théoriques de la question sont abordés par des démonstrations claires et des rappels élaborés des bases mathématiques de la finance computationnelle. Le texte est émaillé de nombreux programmes écrits en langages Visual Basic (Excel), Matlab et EViews qui prépareront l'étudiant à sa carrière de spécialiste en ingénierie financière.

Participation et gestion dans les parcs nationaux de montagne : approches anglo-saxonnes

Directory of Open Access Journals (Sweden)

Stéphane Héritier

2010-04-01

Full Text Available L’implication du public est devenue l’un des éléments clé des politiques de conservation dans le monde. Cet article a pour objectif de proposer une analyse générale dans quatre pays ayant établi des parcs nationaux de manière très précoce, souvent en opposition avec les populations locales ou autochtones. Depuis les années 1970, la participation publique est devenue une pratique commune dans la gestion des parcs nationaux, même si elle revêt des réalités très variables. Cet article analyse les tendances générales de la participation (notamment au niveau des dispositifs dans les pratiques de gestion des parcs nationaux, qui sont généralement considérées comme des réussites en termes de pratiques politiques ou de gouvernance et qui sont souvent présentées comme des modes d’élaboration de démocratie délibérative. L’analyse utilisant les différents niveaux scalaires tend à montrer au contraire que les dispositifs de participation publique peuvent aussi fragmenter les parties prenantes et rendre plus difficile la constitution efficace d’une coalition d’acteurs.Public involvement has become a key concept in conservation management worldwide. This paper intends to give an overview on four countries known to have established national parks for over a century, and often in clearing the land from previous ‘indigenous’ or local occupation. Since the seventies, public participation has become a common practice in parks’ management, even if reality does not fit always perfectly with theory. The paper analyses general trends of public participation in parks management practices, which are most often considered as a successful governance policies by most authors, and is also considered as a way to build participative democracy. The analysis using the level of scale intends to show that public participation can also fragment the stakeholders, making really difficult the emergence of any efficient coalition of

Évolution et rôle de la cartographie dans la gestion des zones inondables en France

Directory of Open Access Journals (Sweden)

Gérald GARRY

1994-12-01

Full Text Available Les Plans d’Exposition aux Risques (PER commencés en 1984 ont été à l’origine d’une véritable réflexion en matière de prévention des risques naturels, qui s’est caractérisée par la mise au point d’une méthodologie des études, notamment dans le domaine des inondations, et par l’élaboration de cartes dont les applications se sont progressivement étendues et complétées au regard de la planification, de l’information préventive et de la gestion de crise.

Stratégie, choix et mise en oeuvre d'un système de gestion électronique de documents (GED)

OpenAIRE

Goncalves, Marcio; Ceillier, Thierry

2010-01-01

De nos jours, une entreprise est soumise à un flot d’informations continues plus ou moins important. Sur ce lot d’information, il faut savoir conserver l’information importante, la stocker et pouvoir la retrouver facilement et rapidement. Les outils de Gestion Electronique de Documents (GED) sont des solutions à cette problématique à laquelle les entreprises sont confrontées, d’autant plus si ces dernières font de l’EBuisness. Le but de ce rapport n’est pas de fournir une solution clef en mai...

Swiss Foundation Code 2009 avec commentaire : principes et recommandations pour la constitution et la gestion de fondations donatrices

CERN Document Server

Sprecher, Thomas; Janssen, Martin

2009-01-01

Le «Swiss Foundation Code 2009» reprend et complète le premier Code européen de bonne gouvernance pour les fondations donatrices publié en 2005. Il contient des directives de gouvernance orientées vers la pratique. Elles ont trait aussi bien à la constitution, à l’organisation, à la gestion et à la surveillance ou à l’activité de soutien qu’à la politique financière et d’investissement de fondations à but non lucratif. Pour la première fois, les principes définis par le Code font l’objet d’un commentaire détaillé.

Un sistema sicuro per la gestione di eventi su larga scala basato su EGNOS: il Progetto SPESSS

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Luigi Mazzucchelli

2006-04-01

Full Text Available La gestione di eventi straordinari, quali possono essere i Giochi Olimpici, richiede una elevata capacità di coordinare e di gestire i problemi di mobilità e di sicurezza generati dall’aumento dei flussi veicolari e di persone che si generano in coincidenza di tali eventi. In questi casi, come in occasione di interventi di larga scala sul territorio, è richiesta una sempre maggiore attenzione al rispetto ed all’integrazione dei bisogni specifici generati dall’evento con le necessità della popolazione residente nel luogo in cui si svolge tale evento.

Fast, remote read-off for binary scale counters; Lecture rapide a distance d'echelles binaires de comptage; Bystraya peredacha na rasstoyanie pokazanij binarnykh pereschetnykh ustrojstv; Lectura rapida, a distancia, de escalas binarias

Energy Technology Data Exchange (ETDEWEB)

Brun, J C; Antoine, P; Corbe, G; Schiller, J G; Victor, C [Faculte des Sciences de Paris, Orsay (France)

1962-04-15

The author describes a device for the rapid, remote transfer of the information contained in a 2{sup 20} scaler. Transformation of the parallel number to a series number of one microsecond duration. Application for non-destructive reading of a counter group connected to a scintillation detector with 30 simultaneous channels. (author) [French] L'auteur decrit un dispositif de transfert rapide a distance de l'information contenue dans une echelle de 2{sup 20}. Transformation du nombre parallele en nombre serie d'une microseconde de duree. Application a la lecture non destructive d'un groupe de comptage lie a un ensemble de detection par scintillation a 30 voies simultanees. (author) [Spanish] El autor describe un dispositivo para transferir rapidamente, a distancia, la informacion contenida en una escala de 2{sup 20}. Transformacion de la cifra paralela en cifra serie de un microsegundo de duracion. Aplicacion a la lectura no destructiva de un grupo de contaje unido a un conjunto de deteccion por centelleo de 30 canales simultaneos. (author) [Russian] Opisan apparat bystroj peredachi na rasstoyanie informatsii, soderzhashchejsya v pereschetnoj skheme 2{sup 20}. Prevrashchenie parallel'nogo chisla v serijnoe proiskhodit v techenie mikrosekundy. Primenenie pri normal'noj peredache schetnoj gruppy, svyazannoj s sistemoj detektirovaniya pri pomoshchi stsintillyatsii na 30 odnovremennykh kanalakh. (author)

Determining a pool - type reactor fuel policy; Recherche d'une politique de gestion du combustible d'une pile piscine

Energy Technology Data Exchange (ETDEWEB)

NONE

1964-07-01

Refuelling the 10 to 15 MW pool type reactor considered here will occur frequently (some 10 elements every 3 to 4 weeks). It is therefore necessary to determine the most economic fuel policy. This study proposes to define a strategy that will make it possible to decide on the number and characteristics of the shipment containers, as well as on the means of storage, so as to reduce the risks as much as possible should the basic parameters of the study vary. Among these parameters, the respective influence of which is investigated, chemical reprocessing costs play a vital part. Two examples of optimum fuel management are given according to whether the reprocessing charges applied are those of the old or of the 1961 U.S. AEC base charges for reprocessing highly enriched irradiated fuel. (authors) [French] Les renouvellements du combustible de la pile piscine de 10 a 15 MW consideree ici, seront frequents (quelques 10 elements toutes les 3 ou 4 semaines). Il est donc important de connaitre les meilleures conditions de gestion economique de ce combustible. Cette etude se propose de definir une strategie permettant de choisir le nombre et les caracteristiques des containers de transport, ainsi que les moyens de stockage, de facon a minimiser les risques si les parametres de base de l'etude varient. Parmi ces parametres dont l'influence respective est successivement examinee, le cout du traitement chimique joue un role fondamental. Deux exemples d'optimum de gestion sont donnes selon que le tarif de retraitement est conforme a l'ancien tarif de l'U.S. AEC ou au tarif 1961 de traitement des combustibles irradies tres enrichis. (auteurs)

Développement d'une approche intégrée pour la gestion de l'eau en production de canneberges

OpenAIRE

Pelletier, Vincent

2016-01-01

Dans un contexte évolutif où les changements climatiques entraîneront une augmentation du nombre d’événements climatiques extrêmes, la gestion de l’eau devra être optimisée afin d’éviter l’impact des stress environnementaux sur le rendement agronomique des cultures. Bien que les seuils où surviennent ces stress soient connus pour la majorité des espèces agricoles, ils demeurent pour la plupart inconnus pour la canneberge. Leur détermination est donc un prérequis à l’établissement d’une gestio...

Gestion des risques, valorisation et stratégie : applications aux industries agro-alimentaire et de transport aérien

OpenAIRE

Hassane Amadou, Rahila

2014-01-01

Ce travail de recherche apporte des éléments de compréhension supplémentaires sur l’impact des stratégies de gestion des risques sur la valeur et sur la stratégie des entreprises. Une première analyse examine un échantillon de 378 observations d’entreprises du secteur agroalimentaire sur 5 ans. Il ressort de cette analyse que l’intensité d’utilisation des produits dérivés pour couvrir les risques de change, taux d’intérêt et prix des matières premières n’influence pas sensiblement la valeur d...

La gestion écosystémique pour le développement durable des territoires agricoles fragilisés par les dégradations environnementales

Directory of Open Access Journals (Sweden)

Adnane Berahmani

2015-10-01

Full Text Available L’approche de gestion écosystémique a été adoptée par le Ministère de l’Agriculture et de la Pêche Maritime dans le cadre du Programme d’appui à la politique sectorielle agricole (PAPSA financé par l’Union Européenne. Cette approche a pour objectif l’intégration de la dimension environnementale dans la planification et la programmation des projets de développement agricoles. Les Plans de gestion écosystémique élaborés à cet effet constituent des outils pour la concrétisation d’un développement durable des filières retenues par le programme PAPSA. L’article présente la démarche générale et son application dans le cas de la filière du palmier dattier à Bouanane. L’analyse détaillée de la démarche déployée et des résultats obtenus révèle la nécessité de faire évoluer cette approche pour tendre vers une collaboration accrue, d’une part entre les institutions du Ministère de l’Agriculture et d’autre part entre le Ministère de l’Agriculture, les autres départements ministériels et les bailleurs de fonds.

Environmental management in Chile: The power plants case; Gestion ambiental en Chile: Caso de las centrales termoelectricas

Energy Technology Data Exchange (ETDEWEB)

Jadrijevic, Maritza [Comision Nacional del Medio Ambiente, (Chile)

1997-12-31

In this paper are presented the general aspects of the historic evolution o the legal norms on environmental matters in Chile; general aspects of the electric generation system and the instruments of environmental management currently applied in the fossil fueled power plants, such as: the assessment system of the environmental impact; compliance of the air quality and emissions Standards and plans for decontamination [Espanol] En este trabajo se dan a conocer aspectos generales de la evolucion historica de las normas juridicas en materia ambiental en Chile; aspectos generales del sistema de generacion electrica y los instrumentos de gestion ambiental que actualmente se aplican a las plantas de generacion termoelectricas, tales como: el sistema de evaluacion de impacto ambiental; cumplimiento de normas de la calidad de aire y de emision y, planes de descontaminacion

Environmental management in Chile: The power plants case; Gestion ambiental en Chile: Caso de las centrales termoelectricas

Energy Technology Data Exchange (ETDEWEB)

Jadrijevic, Maritza [Comision Nacional del Medio Ambiente, (Chile)

1996-12-31

In this paper are presented the general aspects of the historic evolution o the legal norms on environmental matters in Chile; general aspects of the electric generation system and the instruments of environmental management currently applied in the fossil fueled power plants, such as: the assessment system of the environmental impact; compliance of the air quality and emissions Standards and plans for decontamination [Espanol] En este trabajo se dan a conocer aspectos generales de la evolucion historica de las normas juridicas en materia ambiental en Chile; aspectos generales del sistema de generacion electrica y los instrumentos de gestion ambiental que actualmente se aplican a las plantas de generacion termoelectricas, tales como: el sistema de evaluacion de impacto ambiental; cumplimiento de normas de la calidad de aire y de emision y, planes de descontaminacion

Recent Advances in Low-Level Scintillation Counting of Tritium; Progres recents dans le comptage a scintillations de faibles teneurs en tritium; Poslednie dostizheniya v oblasti stsintillyatsionnogo scheta tritiya nizkogo urovnya; Progresos recientes en el recuento por centelleo de bajas concentraciones de tritio

Energy Technology Data Exchange (ETDEWEB)

Kaufman, W J; Nir, A; Parks, G; Hours, R M [University of California, Berkeley, CA (United States)

1962-01-15

Studies have been made of the liquid scintillation counting system with the objective of optimizing detection sensitivity as expressed by a function of sample volume, efficiency and background. The investigation included a review of scintillator composition. A dioxane-naphthalene-water system having a water content of 18.6% was selected as the most satisfactory composition. Further studies of counting cell geometry and scintillator volume have led to the use of a cylindrical container of 'Teflon' with high gain quartz face photomultipliers in direct contact with the solution. This system gave a tritium detection sensitivity corresponding to a concentration of 0.55 x 10{sup -12} c/ml at an efficiency of 6.9% and a background of 52 cpm. A water sample volume of 31.6 ml was used with total scintillator volume of 170 ml. An internal Co{sup 57} source was found to be a suitable monitor of tritium-counting efficiency in the range 2 to 7% with a standard deviation of 0.1%. It has the advantage over previous methods in that it provided a rapid efficiency determination without modification of the sample. Studies of background reduction were made to evaluate the contribution of luminous interaction and cosmic radiation. A plastic envelope anticoincidence shield was used in the study. Long term effects on stability of the system caused by sample deterioration and counting equipment drifts were evaluated. (author) [French] Les auteurs ont etudie un dispositif de comptage a scintillateur liquide, en vue de rendre optimum la sensibilite de la detection, definie en fonction du volume de l'echantillon, du rendement de comptage et du bruit de fond. Les recherches ont porte notamment sur la composition du scintillateur. On a choisi un melange dioxane-naphthalene-eau, dans lequel cette derniere entrait pour 18,6%, parce que sa composition s'est revelee la plus satisfaisante. D'autres etudes, qui portaient sur la geometrie de la cellule de comptage et le volume du scintillateur, ont

Hibridación de fuentes de energía renovables no gestionables con sistemas de almacenamiento distribuido de aire comprimido o licuado

OpenAIRE

Soto Pérez, Fernando

2016-01-01

Esta Tesis tiene por objeto el estudio del almacenamiento en forma de aire (comprimido o licuado) de la electricidad generada mediante energía renovable no gestionable y que no se puede verter a la red por razones técnicas o de saturación. El interés de diferir la entrega de energía a la red, también se vincula a motivos económicos, al posibilitar la venta del kWh a un precio más alto. Con este fin, se ha considerado la posibilidad de utilizar un sistema de almacenamiento artificial que ...

Financiarisation de la gestion et concentration des risques : une étude de cas d'un gestionnaire de fonds public

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Frédéric Hanin

2012-05-01

Full Text Available Cet article propose une analyse de la financiarisation de la gestion à partir de l’étude du cas de la principale institution financière publique au Canada, la Caisse de Dépôt et Placement du Québec. Cette évolution de la gestion est documentée ici à travers deux éléments. Le premier élément est le modèle d'affaire mis de l'avant par l'institution avec l'arrivée d'un nouveau PDG en 2002 qui repose sur une nouvelle interprétation du mandat de l'institution et de sa responsabilité sociétale. Le second élément est la réforme de l'organisation interne de la Caisse avec l'adoption d'un modèle organisationnel de conglomérat financier basé sur l'utilisation indirecte des produits dérivés ou indirect à travers des produits structurés. Cette étude de cas permet également d’analyser les transformations récentes des modes de gouvernance dans les institutions financières.This article proposes an analysis of the financialization of public pension’s asset managers through the case study of the most important one in Canada. The 2008 fallout is the result of structural changes in the regulation and management of the organization. Two elements are here at the core of financialization. First, the new business model was built on a different analysis of the mission of the institution. Second, the creation of "value added" was expected by the use of interactions between portfolios, facilitated by the development of derivatives and structured financial products. This case study is also interesting to analyze the transformation of the governance structure in the financial sector.

Les défits de la gestion financière face aux plans stratégiques des organisations et la globalisation

OpenAIRE

Guerrero Chaparro, Germán

2011-01-01

L´article fait une réflexion au sujet du rôle de la gestion financière dans un contexte variable et instable où le critère de la flexibilité opérationnelle devient un des éléments recteurs dans la création de valeur des entreprises. Dans ce scénario, la théorie financière fournit le cadre conceptuel de la transformation d'un modèle financier compatible avec les plans stratégiques grâce à l´emploi des possibilités réelles. Ceci implique une nouvelle orientation du savoir-faire des cadre...

Conservazione e gestione della Lepre italica (Lepus corsicanus

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Francesco Riga

2003-10-01

Full Text Available Il recente riconoscimento dello status specifico della Lepre italica (Lepus corsicanus e l?accertamento dell?areale distributivo rappresentano le azioni più importanti per la conservazione di un taxon endemico che si era creduto estinto. Nella penisola la specie presenta un areale discontinuo, il cui limite settentrionale è dato dal comune di Manciano (GR, sul versante tirrenico e da una linea che dalla provincia de L'Aquila arriva al Gargano. In Sicilia la distribuzione è relativamente continua anche in aree non protette. Dati genetici hanno permesso di confermare la presenza in Corsica. Al contrario, nell?Isola d'Elba, a seguito di estese ricerche, sono stati identificati solo esemplari di L. europaeus. Nell?Italia peninsulare L. corsicanus è spesso presente in simpatria con popolazioni di L. europaeus, mentre in Sicilia la lepre europea non ha originato popolazioni stabili, nonostante l?immissione di molte migliaia di individui. La distribuzione ecologica di L. corsicanus ed analisi ambientali specifiche, suggeriscono l?adattamento prevalente agli ambienti a clima mediterraneo, benché essa sia presente anche a quote elevate (> 1.500 m s.l.m.. Dati preliminari di abbondanza relativa hanno evidenziato una situazione diversificata tra la penisola e la Sicilia e tra aree a diverso regime di gestione; un confronto tra le aree protette ha evidenziato rispettivamente valori di 5,54 e 11,73 ind./km². La riduzione quali-quantitativa e la frammentazione dell?habitat delle lepri è un fenomeno potenzialmente pericoloso per la sopravvivenza delle popolazioni, determinando fenomeni di estinzione locale dovuti alle basse densità di popolazione, inducendo fenomeni di erosione della variabilità genetica e di riduzione della fitness degli individui. L?introduzione di L. europaeus può costituire un importante fattore limitante sia per la possibile competizione

Economic Management of a Centre for Processing Radioactive Residues; Gestion Economique D'un Centre de Traitement de Residus Radioactifs; Ehkonomicheskij aspekt obrashcheniya s radioaktivnymi otkhodami v obrabatyvayushchem tsentre; Gestion Economica de un Centro de Tratamiento de Desechos Radiactivos

Energy Technology Data Exchange (ETDEWEB)

Van Lint, J. M. [BELGONUCLEAIRE, Bruxelles (Belgium)

1966-02-15

The paper shows the differences between the operations of an industrial undertaking and an installation for residue processing and describes the auditing system of an industry concerned with various phases of processing. It shows that the auditing programme is necessarily and intimately connected with the general organization of the entire undertaking and that it is a useful tool of economic management. In this connection, the paper deals at length with the auditing principles used in arriving at - the overall cost of the final product, - the specific cost of each processing phase,. (author) [French] Apres avoir expose les differences existant entre les operations effectuees par une entreprise industrielle et par une installation de traitement des residus, le memoire decrit la comptabilite d'une industrie comprenant plusieurs phases de traitement. Il montre comment le plan comptable est necessairement et intimement lie a l'organisation generale de l'ensemble de l'entreprise et est un outil utile de gestion economique, A cette fin, le memoire developpe les principes comptables permettant d'etablir: - le prix de revient global du produit final obtenu, - les prix de revient specifiques de chaque phase de traitement partiel. (author) [Spanish] Despues de exponer las diferencias que existen entre las operaciones efectuadas en una empresa industrial y en una instalacion de tratamiento de desechos, el autor analiza la contabilidad de una industria que comprende diversas fases de tratamiento. Muestra como el plan contable esta necesaria e intimamente vinculado a la organizacion general del conjunto de la empresa y es un instrumento util de gestion economica. Con este fin, desarrolla los principios contables que permiten establecer: - el precio de costo global del producto final obtenido, - los precios de costo especificos de cada fase de tratamiento parcial. (author) [Russian] Posle Izlozhenija Razlichij, Sushhestvujushhih Mezhdu Operacijami Na Promyshlennom Predprijatii I

Machine for controlling band-type 'essuimatic' hand towels (1962); Machine a controler les essuie-mains en bande du type essuimatic (1962)

Energy Technology Data Exchange (ETDEWEB)

Cottignies, S; Ortiz, J [Commissariat a l' Energie Atomique, Centre de Production de Plutonium, Marcoule (France). Centre d' Etudes Nucleaires

1962-07-01

This machine is designed to control the band-towels in the form of 40 meters bands equipping the 'Essuimatic' distributors. It controls automatically the {alpha} and {beta}-{gamma} activity. The towel is driven by motors and passes under Geiger-Muller counters and then between zinc sulphide scintillators in conjunction with photomultipliers. Two distinct counting systems measure the total activity deposited on the cloth and, in order to give an idea of the distribution of this activity, count also the number of marks, that is, the number of times that the counting rate of the probes is above a certain value. After the passage of the cloth it is thus possible to know whether the count corresponding to the whole band is greater than that due to just the counter movement, and also whether this counting rate has not occasionally been greater than the average rate; it is thus possible to detect weak local contamination which could have been missed in an overall measurement of the cloth. (authors) [French] Cette machine est destinee a controler les linges essuie-mains sous forme de bande de 40 metres de longueur equipant les distributeurs 'ESSUIMATIC'. Elle effectue automatiquement un controle en {alpha} et en {beta}-{gamma}. Le linge entraine par un moteur passe. sous des compteurs Geiger-Muller, puis entre des scintillateurs au sulfure de zinc associes a des photomultiplicateurs. Deux chaines de comptage distinctes comptent l'activite totale deposee sur le linge et, en outre, pour donner une idee de la repartition de cette activite, elles comptent le nombre de taches, c'est-a-dire le nombre de fois que le taux de comptage des sondes est superieur a une certaine valeur. A la fin du passage du linge, il est donc possible de connaitre si le comptage correspondant a toute la bande est superieur a celui du au mouvement propre seul des compteurs et egalement de savoir si parfois ce taux de comptage n'a pas ete superieur au taux de comptage moyen, ce qui permet de detecter de

Determination of iron absorption and excretion by whole-body counting; Determination de l'absorption et de l'excretion du fer par la methode de comptage global humain

Energy Technology Data Exchange (ETDEWEB)

Hollard, D; Benabid, Y; Berard, M; Bonnin, J; Darnault, J; Millet, M [Commissariat a l' Energie Atomique, Grenoble (France). Centre d' Etudes Nucleaires

1969-07-01

Using a whole-body counter, the authors have studied {sup 59}Fe absorption and loss in 8 normal subjects and in 30 iron deficient patients. Results showed that whole-body counting provided an excellent and simple method for iron retention measurements, obviating many inaccuracies of previous technic. Normal absorption of radio iron with this procedure has ranged from 9 per cent to 20 per cent of the administered tracer in normal subjects, with a mean of 15 per cent. A significant increase in {sup 59}Fe absorption was noted in 21 iron-deficient patients in whom the retention ranged from 40 to 100 per cent. However, 3 iron-deficient patients were found to have low absorption, and their severe iron deficiency could be correlated with this defect in absorption. This method permits also the determination of the rate of iron excretion during the following months and therefore the study of the mechanism of some pathological loss. (authors) [French] L'utilisation de la methode de comptage humain global a permis aux auteurs d'etudier l'absorption et l'excretion du fer-59 chez 8 sujets temoins et 30 sujets hyposideremiques. Les resultats montrent que cette technique simple et directe offre de nombreux avantages sur les methodes employees jusqu'a maintenant pour cette determination. La valeur normale de l'absorption du fer chez les temoins est d'environ 15 pour cent de la dose ingeree. Ce chiffre est tres fortement augmente chez 21 sujets hyposideremiques, pouvant atteindre 100 pour cent de la dose ingeree. Par contre, pour 3 malades, cette absorption est si faible qu'elle suggere une carence par defaut d'absorption. Cette methode permet egalement de suivre l'excretion du fer au cours des mois qui suivent l'examen et de determiner le mecanisme de fuites anormales. (auteurs)

Le "projet G." : une ingénierie de formation. Conception et gestion d'un dispositif d'enseignement (le geste et l'effet)

OpenAIRE

Marty , Olivier

2012-01-01

Document de travail pour l'Axe 4 "Organisations et formation" du CRF [Avec une note additive formalisant les données empiriques]; Le projet d'ingénierie de formation décrit consiste à développer une école de gestion en ligne, d'une durée de trois années, visant un public d'une soixantaine de néo-bacheliers, avec une équipe pédagogique d'une dizaine d'enseignants employés par le Ministère. Décrire ce projet nous permet de présenter l'organisation et l'ingénierie de formation en utilisant à la ...

La gestion des ressources humaines peut-elle être un facteur de fidélisation de la clientèle du centre E. Leclerc Casteldis ?

OpenAIRE

Laurie Ple

2010-01-01

Le secteur de la grande distribution est un domaine passionnant par son histoire, son évolution et sa place au cœur de nombreuses mutations de notre société. L'explorer à travers la gestion des ressources humaines est tout de suite paru attirant. Étant donné que la grande distribution évolue dans un contexte de plus en plus compétitif, la fidélisation de la clientèle est devenue un de ses grands enjeux. La grande distribution a développé des outils de fidélisation, mais ils sont largement rep...

Stratégies de gestion dans les centres d’appels brésiliens : omniprésence et visibilité Management Strategies in Brazilian Call Centres: Omnipresence and Visibility

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Selma Venco

2010-12-01

Full Text Available La question de la rencontre entre dispositifs de gestion importés et configurations socio-historiques est ici examinée dans le cas des centres d’appels brésiliens. L’article rappelle, tout d’abord, que ces dispositifs, généralement importés des États-Unis, prétendent accroître la compétitivité des entreprises, en s’appuyant sur des critères réputés universels.Cependant, au Brésil, les modèles de gestion mondialisés sont mis en œuvre par les directions qui se saisissent de leurs potentialités pour intensifier le processus de domination dans les relations capital-travail. En effet, les formes de gestion sont renouvelées pour essayer d’obtenir des téléopérateurs l’intériorisation partielle des normes de travail, en rendant opérationnel le contrôle gestionnaire ancré dans la technologie. L’article suggère que le système de management « au corps à corps » s’appuye également sur la fragilité des salariées, prises dans les effets conjugués d’un fort taux de chômage et des rapports sociaux de genre.The question of the encounter between imported management arrangements and socio-historical configurations is examined in the case of Brazilian call centres. The article first of all recalls that these arrangements, generally imported from the United States, claim to increase the companies’ competitiveness, in basing themselves on criteria deemed universal.Yet, in Brazil, the globalized management models are put to work by directors wanting to grasp their potentials for intensifying their domination processes in capital-labour relationships. In effect, these management forms have been renewed to try and instill in tele-operators a partisan interiorization of work standards, by applying an adminstrative and management control anchored in technology. The article suggests that this “hand to hand” system of management also has an effect on the fragility level of salaried workers, caught up in the

Nuove Tecnologie per il Monitoraggio e la Gestione dei giardini storici

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Maurizio Romani

2012-07-01

Full Text Available ItSotto la spinta dei cambiamenti socio-economici e di significativi progressi tecnici, la gestione dei giardini storici e degli spazi verdi in genere, sta vivendo un periodo di forte cambiamento ed evoluzione. Nel tentativo di razionalizzare l’uso delle risorse naturali e umane, nascono nuovi servizi che fanno intravedere la necessità di creare specifiche figure professionali, in grado di colmare in tempi rapidi il divario tra le potenzialità applicative offerte dalle nuove tecnologie e le diverse realtà operative, ancora legate all’uso di pratiche e metodologie tradizionali. Anche nel settore dei giardini e dei parchi storici è giunto il momento di approfondire i temi relativi alla loro conservazione e valorizzazione, che oggi sono strettamente legati a una concreta sostenibilità economica e ambientale delle pratiche di gestione e di promozione. Queste considerazioni sono state alla base di una serie di iniziative e di progetti promossi a livello nazionale ed europeo, che, grazie all’integrazione di strumenti ICT, SMART-Sensors e IA, in alcuni casi si sono concretizzati nella realizzazione di metodologie e soluzioni di grande interesse operativo.Le procedure e i criteri presentati in questo articolo sono il risultato dell’attività di ricerca e trasferimento tecnologico condotta dal CNR-IBIMET di Firenze negli ultimi dieci anni. Già nella sua versione prototipale, il sistema proposto mostra tutte le sue potenzialità di monitoraggio e supporto alle attività gestionali e manutentive degli spazi verdi, aprendo la strada a una progressiva automazione e virtualizzazione delle procedure (creazione di scenari, elementi essenziali per la successiva valorizzazione e promozione del bene a livello sociale e culturale.In particolare, oltre allo schema logico del sistema, si discutono alcune tra le funzioni di monitoraggio di maggiore interesse (disponibilità idrica, stato fitosanitario e fenologia, evidenziando quali siano i vantaggi

Statistical treatment of data. Application to nuclear electronics; Traitement des informations en regime statistique. Applications a l'electronique nucleaire

Energy Technology Data Exchange (ETDEWEB)

Sicard, F [Commissariat a l' Energie Atomique, Saclay (France).Centre d' Etudes Nucleaires

1960-07-01

In this report the data of probability calculations are applied to the analyses of counting losses in experiments on chance events encountered in nuclear physics. The distribution of time intervals according to Poisson's law is studied and various applications of this are given: calculation of counting losses on a scale preceded by a fast de-multiplying circuit, decrease of the counting rate on the multichannel selectors, recording of statistical distribution phenomena on magnetic bands. (author) [French] Ce rapport applique les donnees du calcul des probabilites a l'analyse des pertes de comptage dans les experiences sur des evenements aleatoires rencontres en physique nucleaire. La distribution des intervalles de temps suivant une loi de Poisson est etudiee et differentes applications en sont donnees: calcul des pertes de comptage sur une echelle precedee d'un circuit de demultiplication rapide, diminution du taux de comptage sur les selecteurs multicanaux, enregistrement de phenomenes a distribution statistique sur bandes magnetiques. (auteur)

Gestion de l'énergie d'un système hybride pile à combustible/batterie basée sur la commande optimale

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M. N. SID

2015-03-01

Full Text Available Ce papier traite de l'optimisation de gestion de l'énergie électrique dans un véhicule hybride (pile à combustible/batterie, afin de minimiser autant que possible la consommation de l'hydrogène avec le maintien de l'état de charge de la batterie. Premièrement, on présente les sources d'énergies utilisées dans cette étude, la modélisation du système hybride, le choix de type des convertisseurs d'électronique de puissance utilisés et le dimensionnement de ces éléments.Deuxièmement on traite le problème d'optimisation sous contraintes basée sur le principe du minimum de Pontriaguine en introduisant la fonction Hamiltonienne de la commande optimale.Cette stratégie a été évaluée dans un environnement de simulation sous Matlab/Simulink utilisant quatre cycles de conduite standards.Une étude comparative en terme de consommation d'hydrogène a été faite avec deux autres stratégies la première dite thermostat qui est une stratégie très simple basée sur les contraintes imposées par les sources, la seconde approche consiste à utiliser un filtre passe-bas à la sortie de la puissance demandée afin de respecter les contraintes en dynamique sur la source principale. La stratégie traitée présente une bonne amélioration de la consommation d'hydrogène en adoptant une bonne stratégie de gestion de l'énergie électrique dans le système hybride.

Integration of industrial risk in regional policy management. Possibilities of evaluation; L'integration du risque industriel dans les politiques de gestion territoriales. Possibilites d'evaluation

Energy Technology Data Exchange (ETDEWEB)

Hubert, Philippe; Pages, Pierre

1990-02-01

Since the responsibility for risk management depends more and more on regional factors, evaluation methods and management regulations are not developed enough. This study start from the fact that an important methods exist for evaluation transport of dangerous materials in cities, risk analysis and emergency plans related to classified installations, management of quality of water, 'chronic' industrial risks at local and regional level, probabilistic estimation for industrial plants. The objective is in fact to show what risk analysis could bring to the municipality, the city or the region. [French] Alors que la responsabilite de la maitrise du risque repose de plus en plus sur les collectivites territoriales, soit dans la mouvance naturelle de la decentralisation, soit par des textes specifiques, les moyens d'evaluation et les regles de gestion sont encore tres peu developpes. Cette etude part du fait qu'un materiel important existe cependant: evaluations sur le transport des matieres dangereuses dans les villes, etudes de danger et plans d'intervention associes a la legislation sur les installations classees, gestion de la qualite de l'eau par les agences de bassin, bilans des risques industriels 'chroniques' a l'echelle locale ou regionale, evaluations probabilistes sur des objets industriels. L'objet est donc de montrer ce que peuvent apporter ces analyses dans l'evaluation du risque accidentel dans la collectivite, la ville ou, a cause des implications des strategies de prevention, le departement ou la region. L'heterogeneite de la qualite et de la quantite des resultats que l'on peut attendre en fonction des divers types de risques et de consequences est d'abord mise en valeur. Malgre leurs incertitudes, des modeles existent qui permettent de calculer les victimes d'accidents industriels 'types'. Pour les installations classees et les transports de matieres dangereuses, le calcul du risque est loin d'etre systematique, mais il est pratique. Un second domaine

Gestion de l’usage d’une nappe par un groupement d’agriculteurs : l’expérience de Bsissi Oued El Akarit en Tunisie

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Iheb Frija

2016-10-01

Full Text Available En Afrique du Nord, de nombreux aquifères sont surexploités, principalement du fait d’une agriculture irriguée intensive. Cependant, les politiques publiques qui ont cherché à réguler cet usage se sont montrées jusqu’à maintenant peu efficaces, du fait du manque de moyens et parce que les agriculteurs les considèrent comme peu légitimes. L’article analyse un cas de gestion collective de l’usage des eaux souterraines par les agriculteurs eux-mêmes, dans le cadre d’une association au Sud de la Tunisie. Dans la zone de Bsissi Oued El Akarit, l’administration multipliait dans les années 1990 les procédures de contrôle des puits, conduisant à de nombreux conflits. En 1999, les agriculteurs et l’administration se sont mis d’accord pour qu’un groupement de développement agricole soit créé spécifiquement pour contrôler les puits et forages dans cette zone. Depuis, le groupement a effectivement réussi à mettre en oeuvre un tel contrôle, mais reste toujours fragile financièrement car il ne s’auto-finance pas. Le processus de concertation qui a conduit à ce dispositif de gestion a réussi grâce à : i la posture de l’administration, à la fois ferme en matière d’application des lois en vigueurs, et ouverte à la concertation avec les agriculteurs, et ii aux compétences et à la légitimité des leaders du groupement. Cette expérience montre que, dans certains cas, les agriculteurs peuvent devenir partie prenante d’une cogestion des eaux souterraines pour un usage durable de cette ressource.

Processes of planning and management control application to ENEA context; Metodologie di pianificazione e controllo di gestione tradizionali ed innovative a confronto. Prospettive di applicazione in un ente complesso: l'ENEA

Energy Technology Data Exchange (ETDEWEB)

Palasciano, G [Bari Univ., Bari (Italy). Facolta' di Economia; Di Marco, R A [ENEA, Sede Centrale, Rome (Italy). Funzione Centrale Informatica; Leone, M E

1999-07-01

The process of planning and management control is a very important process which has the aim to establish the business goals and fix the way to achieve them. Before introducing briefly the subject of this work, some considerations are needed. The present context is characterized by new technologies which perturb the production field; by new markets which evolve in a very short time; by a global competition. As a consequence of this, the planning and management control process have to support the decision maker and supply him with strategical (not only book-keeping) information. In addition to the non-State sector, the State run organizations (first of all the ENEA, the subject of this degree dissertation) have also perceived, in the last few years, the need to improve themselves and conform their management control system to the new exigencies. But this is not only a need; this is an imposition. In fact, in this matter, many laws have been issued since 1990. They impose a reform both of the financial and management control, and a re-engineering of the cost accounting system. This degree thesis, made in collaboration between ENEA and University of Bari, is divided in two parts. The first concerns a theoretical treatise on the subject; it shows the problems found out in the planning and management control system of the non-State firms and suggests some solutions. In the second part there is a practical treatise where the new planning and management control techniques are applied to ENEA context, arriving to the revision of the balance scheme, according to the law 84/97. [Italian] Il processo di pianificazione e controllo di gestione e' un processo molto importante che ha lo scopo di stabilire gli obiettivi aziendali e fissare le modalita' per il loro conseguimento. Prima di introdurre brevemente l'argomento di cui tratta questo lavoro, si rendono necessarie alcune considerazioni. Il contesto attuale e' caratterizzato da nuove tecnologie che sconvolgono il mondo della

GAT 3 - fuel cells and their management (PACoGES). Progress report; GAT 3 - piles a combustible et leur gestion (PACoGES). Rapport final (juillet 2002 a juin 2004)

Energy Technology Data Exchange (ETDEWEB)

Lamy, C.

2005-07-01

The Topic Analysis Group PACoGES ('Piles a Combustible et leur Gestion') has conducted thoughts on fuel cells and their management with all the searchers concern with researches and developments on fuel cells and in particular on solid oxide fuel cells (SOFC, ITSOFC) running at high temperature (600 to 1000 C). This has concerned about 200 searchers working in about fifty laboratories (CNRS, CEA, EDF, GDF, INRETS, CNAM, Armines, and several industrial teams). Here is given the final report 2002-2004 concerning all the researches carried out by this Group. (O.M.)

Différencier les pairs. Mise en gestion du travail universitaire et encastrement organisationnel des carrières académiques (Royaume-Uni, 1970-2010)

OpenAIRE

Payé, Simon

2013-01-01

En considérant le cas britannique, cette thèse étudie les mutations du travail universitaire dans un contexte marqué par la montée en puissance des pratiques de gestion du personnel et l'instauration de mécanismes de « quasi-marchés » par des politiques inspirées du New Public Management. À partir d'une enquête dans deux universités britanniques croisant entretiens biographiques, analyse de séquences des mobilités académiques et dépouillement d'archives, cette thèse révèle un important « trav...

Organiser la proximité entre usagers de l’eau : le cas de la Gestion Volumétrique dans le Bassin de la Charente

Directory of Open Access Journals (Sweden)

Céline Granjou

2006-05-01

Full Text Available Depuis les années 90 en Charente, la Gestion Volumétrique (GV vise à réduire les conflits liés au poids de l’irrigation sur la ressource en eau. Nous proposons ici de recourir au cadre d’analyse des proximités afin de formuler une évaluation sociologique du dispositif de gestion concertée de l’eau que constitue la GV. À partir d’entretiens auprès des acteurs de l’eau (irrigants, pêcheurs, riverains, acteurs du tourisme…, nous montrons que si la GV instaure une nouvelle proximité autour de règles d’organisation, celle-ci demeure asymétrique (privilégiant une proximité sectorielle autour de l’irrigation, instrumentale (absence d’un projet partagé de développement territorial, et enfin partielle au sens où n’est pas prise en compte la diversité des interdépendances de proximité autour de l’eau.Since the 90’s in the French region watered by the river Charente water resources have been weighed down with irrigation. In order to reduce conflicts which are linked to this situation, «Volumetric Management » introduces some new rules for irrigation practices including consultation. We propose to make a sociological assessment of the Volumetric Management basing on the notion of proximity with its different meanings. Several interviews with water users (farmers which use or don’t use water, fishers, residents, actors responsible for tourism… show that a new proximity due the share of organisation rules has been developed, but that this proximity is: asymmetric because it privileges links between partisans of irrigation; instrumental because it lacks a commune long-term vision of territorial development; at last partial because the different interdependencies induced by the same water resource are not considered.

Processes of planning and management control application to ENEA context; Metodologie di pianificazione e controllo di gestione tradizionali ed innovative a confronto. Prospettive di applicazione in un ente complesso: l'ENEA

Energy Technology Data Exchange (ETDEWEB)

Palasciano, G. [Bari Univ., Bari (Italy). Facolta' di Economia; Di Marco, R. A. [ENEA, Sede Centrale, Rome (Italy). Funzione Centrale Informatica; Leone, M.E.

1999-07-01

The process of planning and management control is a very important process which has the aim to establish the business goals and fix the way to achieve them. Before introducing briefly the subject of this work, some considerations are needed. The present context is characterized by new technologies which perturb the production field; by new markets which evolve in a very short time; by a global competition. As a consequence of this, the planning and management control process have to support the decision maker and supply him with strategical (not only book-keeping) information. In addition to the non-State sector, the State run organizations (first of all the ENEA, the subject of this degree dissertation) have also perceived, in the last few years, the need to improve themselves and conform their management control system to the new exigencies. But this is not only a need; this is an imposition. In fact, in this matter, many laws have been issued since 1990. They impose a reform both of the financial and management control, and a re-engineering of the cost accounting system. This degree thesis, made in collaboration between ENEA and University of Bari, is divided in two parts. The first concerns a theoretical treatise on the subject; it shows the problems found out in the planning and management control system of the non-State firms and suggests some solutions. In the second part there is a practical treatise where the new planning and management control techniques are applied to ENEA context, arriving to the revision of the balance scheme, according to the law 84/97. [Italian] Il processo di pianificazione e controllo di gestione e' un processo molto importante che ha lo scopo di stabilire gli obiettivi aziendali e fissare le modalita' per il loro conseguimento. Prima di introdurre brevemente l'argomento di cui tratta questo lavoro, si rendono necessarie alcune considerazioni. Il contesto attuale e' caratterizzato da nuove tecnologie che

Aires protégées, gestion participative des ressources environnementales et développement touristique durable et viable dans les régions ultra-périphériques

Directory of Open Access Journals (Sweden)

Jean-Marie Breton

2009-09-01

Full Text Available Le tourisme est souvent présenté comme l’un des instruments d’un développement durable, même s’il connaît une expansion difficilement maîtrisable, au détriment du patrimoine environnemental, insulaire et littoral en particulier, comme dans les DOM-TOM.Le tourisme a des impacts, culturels et sociaux notamment, sur l’environnement. Les ressources du patrimoine alimentent de leur côté la demande et l’offre touristiques. Un tourisme assis sur une gestion ad hoc des ressources du patrimoine constitue un facteur puissant de durabilité du développement local. La soumission de l’activité touristique aux exigences de protection, de conservation et de gestion reproductible de la biodiversité et du patrimoine naturel, dans les aires protégées de la Caraïbe française en particulier, génère des approches, des stratégies et des comportements nouveaux. La démarche écotouristique appelle une gestion participative et intégrée des ressources et des espaces, et constitue un défi pour les opérateurs du tourisme comme pour les acteurs de l’environnement, et une opportunité de "réappropriation" de leur milieu de vie par les populations locales. Il faut alors en clarifier le concept et les implications ; puis en analyser les objectifs et les enjeux dans une perspective de développement durable.Tourism often appears as one a tool for a sustainable development, even if it is not easy to control, in the détriment of island and costal environment heritage, as in French overseas regions. Besides the cultural and social impacts of tourism upon environment, the heritage resources nuture the touristic request and offer. If based on an appropriate management of those resources, it may be a strong incentive for local sustainable development. The respect of protection, conservation and sustainable management of biodiversity and natural resources by tourism, especially in the overseas regions of French West Indies, produces new

Adaptation de l'agriculture aux politiques de gestion de l'eau et aux changements globaux : l'apport des modèles de programmation mathématique

OpenAIRE

Graveline, Nina

2013-01-01

Cette thèse développe et discute différentes approches micro-économiques de modélisation de l’agriculture pour représenter l’effet de changements globaux et de politiques de gestion de l’eau sur l’adaptation de l’agriculture et sur les ressources en eau. Après un chapitre de synthèse et une revue de la littérature, quatre essais sont présentés. Le premier essai décrit la représentation du comportement de dix exploitations agricoles en Alsace et en Bade (Allemagne) à partir de modèles de progr...

Caracterisation environnementale des emissions atmospheriques d'une source fixe et creation d'un outil de gestion dynamique =

Science.gov (United States)

Fournier, Marie-Claude

Une caracterisation des emissions atmospheriques provenant des sources fixes en operation, alimentees au gaz et a l'huile legere, a ete conduite aux installations visees des sites no.1 et no.2. La caracterisation et les calculs theoriques des emissions atmospheriques aux installations des sites no.1 et no.2 presentent des resultats qui sont en dessous des valeurs reglementaires pour des conditions d'operation normales en periode hivernale et par consequent, a de plus fortes demandes energetiques. Ainsi, pour une demande energetique plus basse, le taux de contaminants dans les emissions atmospheriques pourrait egalement etre en dessous des reglementations municipales et provinciales en vigueur. Dans la perspective d'une nouvelle reglementation provinciale, dont les termes sont discutes depuis 2005, il serait souhaitable que le proprietaire des infrastructures visees participe aux echanges avec le Ministere du Developpement Durable, de l'Environnement et des Parcs (MDDEP) du Quebec. En effet, meme si le principe de droit acquis permettrait d'eviter d'etre assujetti a la nouvelle reglementation, l'application de ce type de principe ne s'inscrit pas dans ceux d'un developpement durable. L'âge avance des installations etudiees implique la planification d'un entretien rigoureux afin d'assurer les conditions optimales de combustion en fonction du type de combustible. Des tests de combustion sur une base reguliere sont donc recommandes. Afin de supporter le processus de suivi et d'evaluation de la performance environnementale des sources fixes, un outil d'aide a la gestion de l'information environnementale a ete developpe. Dans ce contexte, la poursuite du developpement d'un outil d'aide a la gestion de l'information environnementale faciliterait non seulement le travail des personnes affectees aux inventaires annuels mais egalement le processus de communication entre les differents acteurs concernes tant intra- qu'inter-etablissement. Cet outil serait egalement un bon

A consultoria em gestão realizada pelo contabilista como alternativa de redução da mortalidade das MPE

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Juarez Domingues Carneiro

2005-03-01

Full Text Available Este artigo tem por finalidade demonstrar que é possível reduzir a alta taxa de mortalidade das Micro e Pequenas Empresas no Brasil, na ordem de quase 50% nos dois primeiros anos, por meio da consultoria especializada em gestão, realizada por profissionais da contabilidade. O estudo tem como um de seus pilares, o estabelecimento de uma relação entre a Teoria Geral dos Sistemas e o Sistema de Gestão das Micro e Pequenas Empresas (MPE, tendo como seu subsistema principal a Consultoria em Gestão pelo Contabilista. O artigo ao mesmo tempo em que evidencia a presença constante do profissional da contabilidade nas MPE, desde o seu surgimento, também identifica uma série de causas que levam a essa mortalidade, principalmente na área de gestão, trazendo uma proposta de alternativa de redução de tal problemática, por intermédio, especialmente, da formação continuada do profissional da área contábil. This artide aims to show that it is possible to reduce the high mortality rate ofMicro and 5mall Enterprises (M5Es in Brazil, reaching almost 50% in the twofirst years, by means of consultancy, specialized in Gestion, given byaccounting professionals. One of the main fundaments of this study is theestablishment of a relationship between 5ystems General Theory and Gestion5ystem of Micro and 5mall Enterprises having as its most relevant subsystems,the Gestion Consultancy by the Accountant. Besides highlighting the frequentpresence of the Accounting Professional in the M5Es since those were firstcreated, this artide also identities series of causes that lead to theirmortality, mainly in the Gestion Area, bringing an alternative proposal ofreducing such a problem, especially through the continued education of theaccounting area professional.

Variabilité spatio-temporelle de la qualité de l’eau potable des petits réseaux : facteurs explicatifs et développement d'outils de gestion

OpenAIRE

Scheili, Anna

2015-01-01

Cette thèse est consacrée à la détermination des facteurs responsables de la variabilité spatio-temporelle de la qualité de l’eau potable dans les petits réseaux de distribution et au développement d’outils de gestion destinés aux opérateurs. Afin de réaliser cette thèse, des études de cas ont été conduites dans 25 petites municipalités (population inférieure à 5 000 habitants) de deux provinces Canadiennes (Québec et Terre-Neuve et Labrador). Le premier chapitre présente un portrait spatio-t...

L’évaluation des dimensions territoriale et institutionnelle du developpement durable : le cas des politiques de Gestion Intégrée des Zones Côtières

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Hélène Rey-Valette

2006-12-01

Full Text Available Cet article se propose d’étudier dans quelle mesure la prise en compte du développement durable au sens d’un nouveau référentiel prônant des logiques de transversalité, de long terme et de participation pour les politiques publiques oblige à revoir les méthodes d’évaluation de ces politiques. Le champ d’étude porte sur la Gestion Intégrée des Zones Côtières (GIZC qui est un cas exemplaire de la prise en compte du développement durable à l’échelle d’un espace spécifique, le littoral, par ailleurs porteur d’enjeux importants. L’analyse est centrée sur la dimension institutionnelle du développement durable ainsi que sur l’évaluation de la gouvernance au sein des dispositifs de GIZC, et plus généralement sur l’évaluation des politiques d’aménagement des territoires.This paper studies to what extent public policy evaluation practices need to be revised whilst considering sustainable development as a system of references regarding transversality, the long-run as well as public participation. We focus on Integrated Coastal Zone Management (ICZM that takes into account sustainable development in costal management. We analyze the institutional part of sustainable development and governance processes in ICZM implementation schemes, and we show new insights in planning policy evaluation.

100-Mc counting system; Ensemble de comptage a 100 megacycles; Schetnaya sistema na 100 megatsiklov; Sistema contador de 100 megaciclos

Energy Technology Data Exchange (ETDEWEB)

Sugarman, R; Higinbotham, W A; Yonda, A H [Brookhaven National Laboratory, Upton, Long Island, NY (United States)

1962-04-15

discussed. The scale of 8 has tunnel diode binaries. These are (unconventionally) steered with ordinary diodes. (author) [French] Les auteurs decrivent un ensemble de comptage a 100 Mc utilise dans les experiences effectuees avec des accelerateurs. Pour toutes les operations logiques rapides, on se sert d'un circuit logique de commutation de courant comprenant a la fois des transistors et des diodes-tunnels au germanium. Tous les circuits critiques ont un temps de montee et une duree d'instabilite de 2 ns au plus. Les elements logiques sont un limiteur d'amplitude des impulsions, un discriminateur, un circuit de coincidence multicanaux, un repartiteur a quatre voies et une echelle de 8. Le repartiteur permet a la sortie du limiteur ou du discriminateur de faire fonctionner n'importe quelle combinaison selon les quatre elements dont chacun est un module interchangeable distinct. Les elements sont mis en connexion par un cable de 50 {Omega} ayant au moins une terminaison. La plupart des entrees et des sorties modulaires sont compatibles, si bien que, par exemple, en commutant les cables, on peut faire piloter le discriminateur par un circuit de coincidence ou inversement. Pour assurer un fonctionnement rapide et sur ainsi qu'une bonne stabilite dans le temps et par rapport aux variations de temperature, on a fait fonctionner les transistors avec un gain de 1, soit en effectuant une commutation de courant, soit selon une methode lineaire, comme on le fait pour les amplificateurs repartis. Chaque diode-tunnel a fourni un gain de charge de commutation supplementaire allant de 2 a 5, la stabilite et la bande passante etant les memes que pour les transistors. Les modules etaient concus de maniere a assurer un taux de comptage pouvant aller jusqu'a 100 mega-impulsions par seconde. L'ensemble a pu atteindre des coefficients d'utilisation eleves grace a des interconnexions par courant continu et a une ligne a retard double, ce qui a permis le retablissement entre les impulsions. Il n

Informative management system for administrative management; Il sistema informativo per il reporting e il controllo di gestione di un ente complesso. Realizzazione di un prototipo

Energy Technology Data Exchange (ETDEWEB)

D' Onofrio, M G; Minelle, F [Rome Univ. La Sapienza, Rome (Italy). Fac. di Scienze Matematiche, Fisiche e Naturali; Di Marco, R A [ENEA, Sede Centrale, Rome (Italy). Funzione Centrale Informatica

1999-07-01

funzione del Sistema Informativo Gestionale che deve assicurare, in modo realistico, qualificato ed efficace, un valido sostegno a tutte le attivita' che puo' agevolare, non solo il normale funzionamento, ma anche il perseguimento degli obiettivi programmatici. Nel contesto attuale, dove l'evoluzione della tecnologia spesso supera quella delle strutture organizzative, e' opportuno ridisegnare il Sistema Informativo Gestionale, considerando il fatto che spesso le procedure informatiche gestionali risultano obsolescenti. L'impostazione del lavoro svolto si basa sull'osservazione del processo di gestione aziendale: al fine di raggiungere i suoi obiettivi, l'Azienda trasforma delle risorse, ciascuna con il proprio ciclo di vita, attraverso fasi di gestione classificabili in valutazione, decisione, esecuzione e controllo. Tali fasi sono attuate attraverso il trattamento delle informazioni che rappresentano il legame tra esse nonche' la risorsa principale dell'intera organizzazione e il cardine del Sistema Informativo Gestionale. Considerare l'informazione come elemento caratterizzante l'azienda, in quanto derivata da un sistema complesso che comprende l'organizzazione, i processi e la rappresentazione delle altre risorse utilizzate, fornisce un valore aggiunto che permette di affermare che l'attuazione di una gestione efficace ed efficiente, dipende in larga misura dalla sua capacita' di saper utilizzare l'informazione.

Profile counting; Comptage suivant l'axe principal du corps; Issledovanie schetchikom vdol' vsego tela; Recuento segun el eje principal del cuerpo

Energy Technology Data Exchange (ETDEWEB)

Pochin, E E [Medical Research Council, Department of Clinical Research, University College Hospital Medical School, University Street, London, W. C. 1 (United Kingdom)

1959-07-01

In ''profile counting'', a counter is moved progressively along the whole length of the body, and is so collimated that, at each position, it records the radioisotope content of the whole width of the body, but of only a short section of its length. If the counting rate at each position is plotted against the distance of the counter from the vertex of the head, the ''profile'' so obtained gives a rapid and quantitative measure of the radioisotope distribution throughout the body. When a suitable isotope is selectively concentrated in certain organs or tissues of the body, the profile will show peaks indicative of the sites and extent of such concentration, the organs concerned being identified by two-dimensional mapping, and profile counts continued to follow the turnover or changes of concentration in these organs. This technique has been used in the study of I{sup 131} concentration and metabolism in thyroid carcinomata, and its value in the management of the radioiodine treatment of such tumours will be discussed. It has also been used in examining the distribution of labelled thyroxine and triiodothyronine after intravenous administration, and of yttrium-90 oxide particles after intrapulmonary artery injection; and of other isotopes by gamma radiation or bremsstrahlung. The method gives a clinically convenient simplification of whole body mapping which lends itself particularly to the quantitative comparison of isotope distribution at different intervals after a radioisotope dose, or after successive doses. (author) [French] On deplace progressivement, le long du corps, un collimateur regle de maniere a deceler, dans chaque position, la quantite de radioisotopes contenue dans toute l'epaisseur du corps, mais sur un bref secteur seulement de sa longueur. Si l'on trace une courbe indiquant le taux de comptage en fonction de la distance entre le compteur et le sommet de la tete, on obtient un qui donne rapidement une mesure quantitative de la repartition

Communication Received from China Concerning its Policies Regarding the Management of Plutonium; Comunicacion recibida de China en relacion con sus politicas referentes a la gestion del plutonio

Energy Technology Data Exchange (ETDEWEB)

NONE

2011-01-13

The Secretariat has received a note verbale dated 21 December 2010 from the Permanent Mission of China to the IAEA in the enclosure of which the Government of China, in keeping with its commitment under the Guidelines for the Management of Plutonium (contained in INFCIRC/5491 of 16 March 1998 and hereinafter referred to as the 'Guidelines'), and in accordance with Annexes B and C of the Guidelines, has made available information on its annual figures for holdings of civil unirradiated plutonium as of 31 December 2008 and as of 31 December 2009. In light of the request expressed by China in its note verbale of 1 December 1997 concerning its policies regarding the management of plutonium (INFCIRC/549 of 16 March 1998), the enclosures of the note verbale of 21 December 2010 are attached for the information of all Member States [Spanish] La Secretaria ha recibido una nota verbal, de fecha 21 de diciembre de 2010, de la Mision Permanente de China ante el OIEA en cuyo anexo el Gobierno de China, en cumplimiento de su compromiso contraido en virtud de las Directrices para la gestion del plutonio (transcritas en el documento INFCIRC/5491 de 22 de junio de 1998 y denominadas en adelante las 'Directrices') y de conformidad con los anexos B y C de las Directrices, ha presentado informacion sobre las cifras anuales de sus existencias de plutonio no irradiado de uso civil a 31 de diciembre de 2008 y a 31 de diciembre de 2009. Atendiendo a la peticion formulada por China en su nota verbal de 1 de diciembre de 1997, sobre sus politicas referentes a la gestion del plutonio (INFCIRC/549 de 22 de junio de 1998), se adjuntan los anexos de la nota verbal de 21 de diciembre de 2010 para informacion de todos los Estados Miembros

Analyse des systèmes de gestion des déchets par l’étude du mécanisme de répartition des déchets

OpenAIRE

Bergeron, Francis

2015-01-01

Le renforcement de l’usage concurrentiel des déchets nous amène à étudier les processus d’approvisionnement des filières de valorisation et d’élimination sous l’angle de la circulation des flux de déchets au sein d’un système de gestion des déchets. L’objectif du présent article de recherche est de concevoir un cadre théorique autour du concept de mécanisme de répartition des déchets qui désigne le processus de distribution des flux de déchets entre les filières d’élimination et de valorisati...

Éléments de compréhension du processus de politisation du discours sur la gestion intégrée des zones côtières

Directory of Open Access Journals (Sweden)

Céline Ségalini

2011-12-01

Full Text Available Le discours sur la « gestion intégrée des zones côtières » (GIZC est devenu aujourd'hui incontournable pour les politiques de gestion du littoral. A travers une mise en perspective de l'approche GIZC autour de l'évolution de la pensée écologiste depuis les années 1970, ce papier invite à porter un regard différent sur son émergence politique. Après avoir montré quels sont les mécanismes généralement retenus par la littérature pour dépeindre le processus de politisation de ce discours, il souligne l'importance de tenir compte du cadre cognitif général dans lequel il s'insère. Ainsi, la politisation de l'approche GIZC s'explique en partie par la reconnaissance sociale du développement durable, laquelle rompt avec l'écologisme critique dominant des années 1970.Nowadays, the discourse on “integrated coastal zone management” (ICZM is essential in coastal management policies. Through a comprehension of the evolution of the environmental discourse since the 1970s, this paper offers a fresh perspective to understand the politicization of the ICZM approach. After showing what mechanisms are generally put forward in the literature to depict this politicization, it emphasizes the importance considering its overall cognitive framework. Thus, politicization of ICZM discourse is partly linked with the social recognition of sustainable development thought, which breaks with the dominant critical environmentalism of the 1970s.

Gestion des déchets dangereux et responsabilité sociale des firmes

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Faouzi Bensebaa

2010-10-01

Full Text Available Prenant les déchets électriques et électroniques comme terrain d’observation, cette recherche étudie les fondements du commerce illégal de déchets dangereux des pays développés vers les PED. En effet, malgré la multiplication des législations, le problème des déchets dans les pays développés, loin d’être traité en amont, l’est en grande partie en aval par leur délocalisation dans les PED. Les deux lectures proposées, économique et institutionnelle, permettent de montrer comment les contraintes de coût de gestion des déchets dans les pays développés conjuguées à l’imperfection et à la non-application des législations conduisent à des comportements socialement irresponsables. À partir de là, l’implication des parties prenantes est suggérée comme solution pour éliminer ce type de comportements.Based on the analysis of the waste electrical and electronic equipments (WEEE, the research investigates the motivations for the illegal cross-border trade in hazardous wastes from developed countries to developing countries. Although many developed countries have implemented waste shipment regulations, they are passing the risks and costs of E-waste to developing countries. Indeed, E-waste is often sent for recycling and refurbishing in developing countries. The two-side proposed approach (i.e. economical and institutional suggests that both the cost for firms to comply with increasing regulations and the imperfect implementation of regulatory restrictions lead to socially irresponsible behaviours. An increasing and better involvement of stakeholders may be put forward as a solution.

UN Committee on Global Geospatial Information Management: Insediato il Comitato delle Nazioni Unite sulla gestione dell’informazione geospaziale

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Mauro Salvemini

2012-04-01

Full Text Available L’iniziativa delle Nazioni Unite volta alla formazione di un comitato di esperti nella gestione della informazione geografica, già presentata in questa rubrica in un precedente numero, ha fatto un passo avanti definitivo con l’incontro di Seoul dello scorso ottobre. The  United  Nations  Committee  of  Experts on Global Geospatial Information Manage-ment,  established  by  ECOSOC  on  27  July 2011 as the official UN consultative mechanism  on  GGIM,  has  convened  its  inaugural  meeting  on  26  October  2011  in  Seoul, Republic  of  Korea.  The  inaugural  meeting has  brought  together  experts  from  Member States and observers from international organizations  to  adopt  the  Terms  of  Refer-ence of the Committee, review the Rules of Procedure of the Committee, and discuss its contribution to Rio+20 Conference as well as an inventory of critical issues to be addressed by the Committee in its future sessions

ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

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Koblyanska Olena

2018-03-01

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

Informative management system for administrative management; Il sistema informativo per il reporting e il controllo di gestione di un ente complesso. Realizzazione di un prototipo

Energy Technology Data Exchange (ETDEWEB)

D' Onofrio, M.G.; Minelle, F. [Rome Univ. La Sapienza, Rome (Italy). Fac. di Scienze Matematiche, Fisiche e Naturali; Di Marco, R.A. [ENEA, Sede Centrale, Rome (Italy). Funzione Centrale Informatica

1999-07-01

notevole importanza la funzione del Sistema Informativo Gestionale che deve assicurare, in modo realistico, qualificato ed efficace, un valido sostegno a tutte le attivita' che puo' agevolare, non solo il normale funzionamento, ma anche il perseguimento degli obiettivi programmatici. Nel contesto attuale, dove l'evoluzione della tecnologia spesso supera quella delle strutture organizzative, e' opportuno ridisegnare il Sistema Informativo Gestionale, considerando il fatto che spesso le procedure informatiche gestionali risultano obsolescenti. L'impostazione del lavoro svolto si basa sull'osservazione del processo di gestione aziendale: al fine di raggiungere i suoi obiettivi, l'Azienda trasforma delle risorse, ciascuna con il proprio ciclo di vita, attraverso fasi di gestione classificabili in valutazione, decisione, esecuzione e controllo. Tali fasi sono attuate attraverso il trattamento delle informazioni che rappresentano il legame tra esse nonche' la risorsa principale dell'intera organizzazione e il cardine del Sistema Informativo Gestionale. Considerare l'informazione come elemento caratterizzante l'azienda, in quanto derivata da un sistema complesso che comprende l'organizzazione, i processi e la rappresentazione delle altre risorse utilizzate, fornisce un valore aggiunto che permette di affermare che l'attuazione di una gestione efficace ed efficiente, dipende in larga misura dalla sua capacita' di saper utilizzare l'informazione.

ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

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Valentin Gabriel CRISTEA

2017-05-01

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

Arm (Advanced Reservoir Management Vs. Eor Gestion avancée de réservoir contre récupération assistée des hydrocarbures (RAH

Directory of Open Access Journals (Sweden)

Chierici G. L.

2006-11-01

Full Text Available Advanced Reservoir Management (ARM techniques aimed at a better reservoir coverage by injected fluid(s through the improvement of interwell connectivity and recourse to gravity drainage are shown to have a better chance than EOR techniques in improving oil recovery with satisfactory economic results. Les techniques de gestion avancée de réservoir (ARM, Advanced Reservoir Management visant une meilleure couverture du réservoir par les fluides injectés grâce à l'amélioration des interconnexions entre les puits et au recours au drainage par gravité semblent offrir plus de possibilités que les techniques de RAH, pour améliorer la récupération du pétrole dans de bonnes conditions économiques.

Gestion patrimoniale des réseaux d’assainissement : de l’état des réseaux à la planification de leur réhabilitation − Outils, méthodes et perspectives

Directory of Open Access Journals (Sweden)

WEREY, Cathy ; LE GAT, Yves ; LE GAUFFRE, Pascal ; ROZAN, Anne ; WITTNER, Christophe ; NIRSIMLOO, Kévin ; LECLERC, Cyril

2012-12-01

Full Text Available En France, la gestion patrimoniale des réseaux d’assainissement est une préoccupation croissante. Certains réseaux commencent en effet à dater et vont nécessiter des renouvellements importants et coûteux pour les décennies à venir. À travers leur mise en œuvre sur les réseaux de Caen et de Bordeaux, cet article présente deux modèles complémentaires, Indigau et GompitZ, permettant de décrire l’état du réseau et de prioriser les tronçons à réhabiliter.

Evaluation du niveau de connaissance des patients sur la gestion du traitement par les antis vitamines K dans le service de cardiologie de Ouagadougou

Science.gov (United States)

Samadoulougou, André; Temoua Naibe, Dangwé; Mandi, Germain; Yameogo, Relwendé Aristide; Kabore, Elisé; Millogo, Georges; Yameogo, Nobila Valentin; Kologo, Jonas Koudougou; Thiam/Tall, Anna; Toguyeni, Boubacar Jean Yves; Zabsonre, Patrice

2014-01-01

Introduction Les antivitamines K (AVK), traitement anticoagulant oral le plus largement prescrit, posent un réel problème de santé publique du fait de leur risque iatrogène. L'objectif de cette étude était de préciser le niveau de connaissance des patients sur la gestion de leur traitement par les AVK. Méthodes Il s'est agi d'une enquête transversale descriptive réalisée au CHU-Yalgado Ouédraogo, sur une période de 03 mois : du 1er mars au 31 mai 2012. Un questionnaire a été administré aux patients bénéficiant d'un traitement AVK depuis au moins un mois. Résultats Soixante-dix patients ont été inclus dans l'étude dont 30 hommes. L'âge moyen était de 49 ans ± 16 ans. Les cardiopathies et la maladie thromboembolique veineuse justifiant l'institution du traitement AVK étaient retrouvées respectivement dans 58,6% et 41,4% des cas. Le nom de l'AVK et la raison exacte du traitement étaient connus respectivement dans 91,4% et 67,1% des cas. Plus de la moitié des patients (68,6%) savaient que les AVK rendaient le sang plus fluide. Quarante-six patients (65,7%) citaient l'INR comme examen biologique de surveillance du traitement et seulement 28 patients (40%) connaissaient les valeurs cibles. La majorité des patients ne connaissait pas les risques encourus en cas de surdosage (72,8%) et de sous-dosage (71,4%). Une automédication par anti-inflammatoire non stéroïdien était signalée par 18 patients (25,7%). Les choux (74,3%) et la laitue (62,9%), aliments à consommer avec modération, étaient les plus cités. Conclusion Les connaissances des patients sur la gestion des AVK étaient fragmentaires et insuffisantes pour assurer la sécurité et l'efficacité du traitement. La création d'un programme d'éducation thérapeutique sur les AVK s'avère alors nécessaire. PMID:25870741

Percecao da cultura organizacional em instituicoes publicas de saude com diferentes modelos de gestao Percepcion de la cultura organizacional en las instituciones de salud publica con diferentes modelos de gestion Perception of organizational culture in public health facilities with different management models

Directory of Open Access Journals (Sweden)

Sofia Gaspar Cruz

2012-03-01

Full Text Available Contexto: o sistema de saude portugues tem vindo a ser palco de reformas constantes sem que se tenham obtido os resultados esperados. Considerada enquanto variavel organizacional, que pode ditar o sucesso de determinada mudanca/reforma, e partindo-se do pressuposto que e gerivel, conhecer a cultura organizacional que predomina nas instituicoes de saude parece ser importante para quem as gere, principalmente perante processos de mudanca, como seja a implementacao de novos modelos de gestao. Objetivo: identificar o tipo de cultura organizacional que predomina em instituicoes publicas de saude com diferentes modelos de gestao. Metodo: estudo de tipo quantitativo e transversal, realizado numa amostra de 671 colaboradores de dez instituicoes de saude com diferentes modelos de gestao: modelo Sector Publico Administrativo (SPA, modelo Entidade Publica Empresarial (EPE e modelo Unidade de Saude Familiar (USF. Para identificar a percecao da cultura organizacional recorreu-se ao Organizational Culture Assessment Instrument (OCAI, que foi por nos traduzido, adaptado e validado. Resultados: nos modelos SPA e EPE verifica-se um predominio da cultura hierarquica, enquanto no modelo USF sobressai a cultura de cla. Conclusao: a cultura organizacional que prevalece nas instituicoes de saude, nomeadamente a nivel hospitalar (cultura hierarquica, nao parece ser a mais adequada a filosofia subjacente aos novos modelos de gestao e seu funcionamento. Considera-se pertinente alargar o estudo da percecao da cultura organizacional em cada modelo de gestao das instituicoes de saude e relacionar com variaveis de contexto.Contexto: el sistema de salud portugues ha sido el escenario de constantes reformas sin que por ello se hayan obtenido los resultados esperados. Considerada como una variable organizacional, que puede dictar el exito de un determinado cambio o reforma, y partiendo de la suposicion de que es gestionable, conocer la cultura organizacional que predomina en

How "accountable" are accountable care organizations?

Science.gov (United States)

Addicott, Rachael; Shortell, Stephen M

2014-01-01

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

ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

Directory of Open Access Journals (Sweden)

ŢOGOE GRETI DANIELA

2014-08-01

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

Accounting Fundamentals for Non-Accountants

Science.gov (United States)

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

Gestion des déchets ménagers dans l’aire de santé Bulaska à Mbuji-Mayi en République Démocratique du Congo

Science.gov (United States)

Kangoy, Kasangye; Ngoyi, John; Mudimbiyi, Olive

2016-01-01

Introduction La présence des déchets ménagers dans les voies publiques a une influence sur l’hygiène de l’environnement, ils entrainent l’insalubrité et peuvent être facteurs des certaines maladies dont quelques-unes peuvent être épidémiques. Au cours des deux dernières décennies, la question de la gestion des déchets est devenue de plus en plus complexe autant pour les pays développés que ceux sous-développés. L’objectif de cette étude était de déterminer les types de déchets et le mode de gestion des déchets génère par les ménages. Méthodes Cette étude est descriptive transversale, réalisée dans l’aire de sante Bulaska, Kasaï oriental, c’est une approche prospective appuyée par l’interview et l’observation active. Le questionnaire a été adressé au responsable du ménage ou au délègue, du 21 au 25 juin 2010, sur 170 ménages ce qui constituent un échantillon de convenance. Résultats Cette étude a révélé ce qui suit: 94,7% des enquêtes qui avaient répondu a notre questionnaire étaient de sexe féminin; 47% des enquêtes avaient un niveau d’étude primaire; 41,1% des enquêtes étaient des ménagères; la taille médiane de ménage était de 7 personnes par ménage; dans 83,5% des cas les déchets génères étaient solides; 50% des ménages de l’aire de sante utilisent la voie publique comme poubelle. Conclusion Eu égard au résultat de cette étude, développer plus les programmes de sensibilisation sur l’assainissement de l’environnement s’avère nécessaire. PMID:27800105

Un think tank transforme des connaissances en changements au ...

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

4 mai 2016 ... L'IEA a annoncé les résultats de son projet de 2015, Petroleum Transparency and Accountability Index (P-TRAC), qui surveille la transparence et la responsabilisation dans la gestion des ressources pétrolières et gazières du Ghana. Comparativement aux résultats des deux rapports précédents, ceux du ...

Faciliter la transition vers un système de gestion électronique des documents: retour d'expérience du déploiement en cours au sein de l'hôpital neuchâtelois

OpenAIRE

Beuret, Dominique; Gurtner, Jean-Luc; Thiébaud, Marc

2016-01-01

Mettre en place un système de gestion électronique des documents (GED) n'est pas un long fleuve tranquille, encore moins dans une structure aussi complexe qu'un hôpital réunissant plusieurs milliers de collaborateurs. Son impact structurant bouleverse l'organisation du travail, les habitudes et les pratiques des collaborateurs. Ce travail de certificat étudie les réactions générées au sein de l'hôpital neuchâtelois dans le contexte du déploiement d'une GED et se penche plus particulièrement s...

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

Science.gov (United States)

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

2014-01-01

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

Safeguards Accountability Network accountability and materials management

International Nuclear Information System (INIS)

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

1985-01-01

The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information

Un approccio “multi-scala” per la gestione del patrimonio culturale italiano / A “multi-scale” approach for the management of Italian cultural heritage

Directory of Open Access Journals (Sweden)

Fabio Donato

2011-11-01

Questo articolo intende dunque svolgere una riflessione critica sulla opportunità di indirizzarsi verso una gestione di tipo “multi-scala”, che comprenda sia un livello organizzativo “micro” sia un livello organizzativo “meso”. L'effettiva capacità di funzionamento del modello “multi-scala” deriverà dalla capacità di rendere armonici e sinergici tra di loro tali due livelli organizzativi. Today, the management model adopted for Italian cultural organizations and Italian cultural heritage derives from the new public management theory, that has been designed, crafted and firstly implemented in Anglophone countries. Instead, the management model should be consistent with the features of the cultural heritage of the specific country. In the Italian case, that is a widespread cultural heritage, strongly linked with the history of the territory. Hence, this article aims at analyzing the opportunity of developing a “multi-scale” management approach, able to combine the traditional “micro” organizational perspective, with a “meso” organizational perspective.

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...

DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

OpenAIRE

ALINA BEATTRICE VLADU

2015-01-01

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

ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

OpenAIRE

ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

2014-01-01

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

Optimization of Gamma-Ray Counting and Spectrometry in Biomedical Tracer Studies; Optimisation du Comptage et de la Spectrometrie des Rayons Gamma dans des Etudes Biomedicales Faites a l'Aide de Traceurs; Optimizatsiya gamma-scheta i spektrometrii gamma-luchej v biomeditsinskikh issledovaniyakh s pomoshch'yu indikatorov; Optimizacion del Recuento y de la Espectrometry Gamma en los Estudios Biomedicos con Indicadores

Energy Technology Data Exchange (ETDEWEB)

Guinn, V. P. [General Dynamics Corporation, San Diego, CA (United States)

1965-10-15

equipment: simple scalar, single-channel pulse-height analyser, or multichannel pulse-height analyser. The minimum detectable sample specific activity has been computed for each optimum counting situation, as well as the levels needed for statistical accuracies (expressed as standard deviations) of {+-} 20%, {+-} 10%, {+-} 5%, and {+-} 2%. In a number of illustrative cases, the calculated limits have been compared with experimentally determined values. Special attention has been devoted to the best conditions for minimization of contributions from lead X-rays, backscattered gamma-rays, escape peaks, sample beta-particles, and Bremsstrahlung. (author) [French] Lorsqu'on fait des etudes biomedicales a l'aide de radioindi- cateurs, notamment chez l'homme et plus particulierement chez les enfants et les femmes enceintes, il importe de limiter autant que possible la quantite de radioisotopes administres au minimum necessaire pour assurer la precision et Texactitude des mesures ulterieures de la radioactivite des specimens biologiques. De meme, il importe, du point de vue toxicologique, de reduire au minimum la quantite d'elements stables (sous forme de composes specifies) ou de radioisotopes stables enrichis (egalement sous forme de composes) administres en vue de faire l'analyse par radioactivation des echantillons ulterieurement preleves. Les auteurs ont etudie de maniere assez approfondie, en laboratoire, le probleme de l'optimisation du comptage des radioisotopes emettant un, deux et trois rayons gamma, au moyen de scintillateurs a Nal(Tl), de spectrometres a un canal et de spectrometres multicanaux, et on s'est attache plus particulierement aux etudes avec marquage au moyen de un, deux ou trois traceurs en utilisant les radioisotopes d'usage frequent dans les etudes biomedicales: {sup 51}Cr, {sup 198}Au, {sup 75}Se, {sup 197}Hg, {sup 64}Cu, {sup 76}As, {sup 82}Br, {sup 59}Fe, {sup 60}Co, {sup 42}K, et {sup 24}Na. Les memes considerations valent pour la methode bien connue d

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...

Management accounting and its place in the accounting system

Directory of Open Access Journals (Sweden)

Aneliya Galinova

2017-05-01

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

Analysis of Accounting Programmes Used in Communal Accountancy

OpenAIRE

KANOVOVÁ, Lucie

2013-01-01

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

Lean accounting – as a future accounting system

Directory of Open Access Journals (Sweden)

M.V. Koryagin

2017-12-01

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

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

OpenAIRE

Peter, Winter

2005-01-01

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

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.

État des lieux de la Gestion prévisionnelle des Emplois et des Compétences dans le secteur de la métallurgie : cas de l'entreprise Duferco Coating de Beautor

OpenAIRE

Marie Amélie Cloez

2011-01-01

Ce mémoire traite de la gestion prévisionnelle des emplois et des compétences dans le secteur de la métallurgie, plus précisément au sein de l'entreprise Duferco Coating située à Beautor. Ce mémoire cible le secteur de la métallurgie parce qu'il fut l'un des premiers secteurs à mettre en place cette démarche. Depuis la loi de deux mille cinq, les entreprises de plus de trois cent salariés doivent mettre en place un accord GPEC qui leur permet de prévoir leurs besoins en termes de compétences ...

Excel in the Accounting Curriculum: Perceptions from Accounting Professors

Science.gov (United States)

Ramachandran Rackliffe, Usha; Ragland, Linda

2016-01-01

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

Rapport d'examen spécial

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

OAG-BVG

La politique relative à la sécurité des technologies de l'information doit tenir compte ... planification stratégique, la gestion des risques, la gestion du rendement, la gestion ...... Nous avons constaté que, grâce à ses processus de recrutement,.

Internet accounting

NARCIS (Netherlands)

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

2001-01-01

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

Managing Public Accountability : How Public Managers Manage Public Accountability

NARCIS (Netherlands)

Schillemans, Thomas

2015-01-01

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

Accounting Students’ Choice on Accounting Information Technology Careers

OpenAIRE

Nurul Hasanah Uswati Dewi

2014-01-01

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

A fundamentalist perspective on accounting and implications for accounting

Directory of Open Access Journals (Sweden)

Guohua Jiang

2013-12-01

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

Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

NARCIS (Netherlands)

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

2015-01-01

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

Professional accounting media - accountants handing over control to the system

DEFF Research Database (Denmark)

Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

2010-01-01

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

IV meeting of R and D in radioactive waste management; IV Jornadas de investigacion y desarrollo tecnologico en gestion de residuos radiactivos

Energy Technology Data Exchange (ETDEWEB)

NONE

2001-07-01

The present technical report gathers the summaries and abstracts presented during the conference days of IV Jornadas de I+D Tecnologico en Gestion de Residuos Radiactivos of ENRESA in Barcelona during the last month of November, 2000. The document is divided in two big chapters, the first chapter with the summaries and abstracts of the Scientific Sessions, and the second with the presented ones in the Seminars. The present document together with the volumes of the Technical Publications 9/2000 Posters Divulgativos, and 10/2000 Posters Tecnicos are a real sample of the state of the knowledge that ENRESA, and collaborators have developed so far. Likewise, the reading of this document tries to give a transparent and suitable vision of which are the needs, strategies and prior activities in the Research and Development in the field of Radioactive Waste Management. For the reader who wants to penetrate into the topics of R and D here presented, there is recommended the complementary reading of the Technical Publication X/2001 in which there are gathered in a more detailed way the papers and presentations carried out during the conference days kept in Barcelona. (Author)

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

Directory of Open Access Journals (Sweden)

Lucian Cernuşca

2015-01-01

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

IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

Directory of Open Access Journals (Sweden)

Daniela CREŢU

2014-11-01

Full Text Available The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromise between the accounting monism and dualism. Since there is not only one accounting system, but a set of accounting systems, the accounting principles are not absolute, but relative. This relativity is given by the assumed objectives of the accounting.

Depreciation Accounting in the Uniform Chart of Accounts.

Science.gov (United States)

1982-12-01

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

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

OpenAIRE

Suhaiza Ismail; Nurkamariah Kasim

2012-01-01

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

Environmental management project of the Patache power plant project and associated transmission line; Gestion ambiental proyecto central termoelectrica Patache y linea de transmision asociada

Energy Technology Data Exchange (ETDEWEB)

Carreno Paredes, Cristian [Compania Electrica Tapaca (CELTA, S. A.), (Chile)

1997-12-31

This report makes a brief description of the services developed by INGENDESA of the projects executed in the area of engineering as well as in the area of environmental matters. In a second instance a relatively detailed presentation is made of the most important background of the Chilean project: {sup E}nvironmental Management of the Patache Power Plant and the Associated Transmission Line-Compania Electrica Tarapaca (CELTA, S.A.) Region I{sup .} The justification for the construction of the power plant and the environmental problems associated with the same are described [Espanol] En el presente informe se hace una breve presentacion de los servicios desarrollados por INGENDESA, de los proyectos elaborados tanto en el area de la ingenieria como en la tematica ambiental. En segunda instancia, se hace una presentacion relativamente detallada de los antecedentes mas importantes del proyecto chileno {sup G}estion Ambiental Central Patache y Linea de Transmision Asociada - Compania Electrica Tarapaca (CELTA, S.A.) I Region{sup .} Se describe la justificacion de la construccion de esta central termoelectrica y los problemas ambientales asociados a la misma

Environmental management project of the Patache power plant project and associated transmission line; Gestion ambiental proyecto central termoelectrica Patache y linea de transmision asociada

Energy Technology Data Exchange (ETDEWEB)

Carreno Paredes, Cristian [Compania Electrica Tapaca (CELTA, S. A.), (Chile)

1996-12-31

This report makes a brief description of the services developed by INGENDESA of the projects executed in the area of engineering as well as in the area of environmental matters. In a second instance a relatively detailed presentation is made of the most important background of the Chilean project: {sup E}nvironmental Management of the Patache Power Plant and the Associated Transmission Line-Compania Electrica Tarapaca (CELTA, S.A.) Region I{sup .} The justification for the construction of the power plant and the environmental problems associated with the same are described [Espanol] En el presente informe se hace una breve presentacion de los servicios desarrollados por INGENDESA, de los proyectos elaborados tanto en el area de la ingenieria como en la tematica ambiental. En segunda instancia, se hace una presentacion relativamente detallada de los antecedentes mas importantes del proyecto chileno {sup G}estion Ambiental Central Patache y Linea de Transmision Asociada - Compania Electrica Tarapaca (CELTA, S.A.) I Region{sup .} Se describe la justificacion de la construccion de esta central termoelectrica y los problemas ambientales asociados a la misma

DISTRIBUTION ET ABONDANCE DE SPORES DE CHAMPIGNONS ...

African Journals Online (AJOL)

AISA

(PCR) des racines échantillonnées et le comptage directe des spores des sols échantillonnés ont permis ... cowpea, sing the PCR technique, reveal that this plant was an efficient host for ..... genes from vesicular-arbuscular endomy- ...

Accounting Employers' Expectations--The Ideal Accounting Graduates

Science.gov (United States)

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

2016-01-01

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

New Frontiers: Training Forensic Accountants within the Accounting Program

Science.gov (United States)

Ramaswamy, Vinita

2007-01-01

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

Accounting Students’ Choice on Accounting Information Technology Careers

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2014-12-01

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

Accounting Students’ Choice on Accounting Information Technology Careers

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2014-12-01

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

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

Science.gov (United States)

2011-08-26

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

Financial Accountant Versus Managerial Accountant in the Hotel Business System

Directory of Open Access Journals (Sweden)

Ivana Zubac

2012-01-01

Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.

Safeguards Accountability Network accountability and materials management

International Nuclear Information System (INIS)

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

1985-01-01

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

Traditional Market Accounting: Management or Financial Accounting?

OpenAIRE

Wiyarni, Wiyarni

2017-01-01

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

Accounting for Investement Property Under Romanian Accounting System

Directory of Open Access Journals (Sweden)

Sava Raluca

2015-04-01

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

COMPUTER-ASSISTED ACCOUNTING

Directory of Open Access Journals (Sweden)

SORIN-CIPRIAN TEIUŞAN

2009-01-01

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

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

Science.gov (United States)

2011-12-27

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

IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

OpenAIRE

Daniela CREŢU

2014-01-01

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

L'assèchement des dépressions dunaires du littoral du Cotentin : mécanismes et propositions de gestion

Directory of Open Access Journals (Sweden)

Yves Petit-Berghem

2008-06-01

Full Text Available Les dunes de Basse-Normandie sont caractérisées par des dépressions humides de dimensions variables. Ces dépressions recèlent des habitats et une flore riches, ce qui leur confère un grand intérêt patrimonial. Mais ces milieux connaissent depuis quelques années une dynamique forte d'embroussaillement. Cette dernière, directement liée à un assèchement, préoccupe les gestionnaires. L'analyse des processus d'assèchement des dépressions humides met en avant la combinaison des paramètres en cause (conditions hydropédologiques, actions anthropiques et permet donc d'optimiser la gestion patrimoniale de ces sites.The dunes of Lower Normandy are characterized by moist depressions of various sizes. The depressions harbour a rich fauna and habitats, which are therefore of great patrimonial interest. But this environment has for some years witnessed an overgrowth of brushwood. This last one, directly connected to a drying out, worries the managers. The analysis of processes of drying out of dune slacks shows the combination of parameters involved (moisture conditions in the soil, human actions, and thus allows to optimise the patrimonial management of these sites.

Management Accounting

OpenAIRE

John Burns; Martin Quinn; Liz Warren; João Oliveira

2013-01-01

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

Accounting outsourcing and some problems of selected software for accounting

OpenAIRE

Turková, Lenka

2009-01-01

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

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

NARCIS (Netherlands)

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

2010-01-01

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

A Concept of Accounting Quality from Accounting Harmonisation Perspective

OpenAIRE

Legenzova, R

2016-01-01

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

Accounting standards

NARCIS (Netherlands)

Stellinga, B.; Mügge, D.

2014-01-01

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

A fundamentalist perspective on accounting and implications for accounting research

Institute of Scientific and Technical Information of China (English)

Guohua; Jiang; Stephen; Penman

2013-01-01

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

Statistical pulses generator. Application to nuclear instrumentation (1962); Generateur d'impulsions aleatoires. Application a l'instrumentation nucleaire (1962)

Energy Technology Data Exchange (ETDEWEB)

Beranger, R [Commissariat a l' Energie Atomique, Saclay (France). Centre d' Etudes Nucleaires

1962-07-01

This report describes a random pulses generator adapted to nuclear instrumentation. After a short survey on the statistical nature of electronic signals, the different ways for generating pulses with a Poisson's time-distribution are studied. The final generator built from a gaseous thyratron in a magnetic field is then described. Several tests are indicated : counting-rate stability, Pearson's criterion, distribution of time-intervals. Applications of the generator in 'whole testing' of nuclear instrumentation are then indicated for sealers, dead time measurements, time analyzers. In this application, pulse-height spectrums have been made by Poissonian sampling of a recurrent or random low-frequency signal. (author) [French] Cette etude decrit un generateur d'impulsions aleatoires et ses applications a l'instrumentation nucleaire. Apres un bref rappel sur la nature statistique des signaux en electronique nucleaire, sont passes en revue les principaux moyens d'obtenir des impulsions distribuees en temps suivant une loi de Poisson. Le generateur utilisant un thyratron a gaz dans un champ magnetique est ensuite decrit; diverses methodes de test sont appliquees (stabilite du taux de comptage, criterium de Pearson, spectre des intervalles ds temps). Les applications du generateur a l'electronique nucleaire dans le domaine des 'essais globaux' sont indiques: test des echelles de comptage et mesure des temps morts, test des analyseurs en temps apres division du taux de comptage par une puissance de deux, test des analyseurs multicanaux en amplitude. Pour cette derniere application, on a realise des spectres d'amplitudes suivant une loi connue, par echantillonnage poissonien d'un signal basse frequence recurrent ou aleatoire. (auteur)

New Horizons For Accounting: Social Accounting

OpenAIRE

Ertuna, Özer

2012-01-01

Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...

Communication Received from France Concerning its Policies regarding the Management of Plutonium. Statements on the Management of Plutonium and of High Enriched Uranium; Comunicacion recibida de Francia en relacion con sus politicas referentes a la gestion del plutonio. Declaraciones sobre la gestion del plutonio y del uranio muy enriquecido

Energy Technology Data Exchange (ETDEWEB)

NONE

2010-09-17

The Director General has received a note verbale dated 24 August 2010 from the Permanent Mission of France to the IAEA in the enclosures of which the Government of France, in keeping with its commitment under the Guidelines for the Management of Plutonium (contained in INFCIRC/549 of 16 March 1998 and hereinafter referred to as the 'Guidelines'), and in accordance with Annexes B and C of the Guidelines, has made available annual figures for holdings of civil unirradiated plutonium and the estimated amounts of plutonium contained in spent civil reactor fuel as of 31 December 2009 [Spanish] El Director General ha recibido una nota verbal, de fecha 24 de agosto de 20010, de la Mision Permanente de Francia ante el OIEA, en cuyos anexos el Gobierno de Francia, en cumplimiento de su compromiso contraido en virtud de las Directrices para la gestion del plutonio (transcritas en el documento INFCIRC/549 de 22 de junio de 1998 y en adelante denominadas 'directrices') y, de conformidad con los Anexos B y C de las directrices, ha presentado las cifras anuales de sus existencias nacionales de plutonio no irradiado de uso civil y las cantidades estimadas de plutonio contenido en el combustible gastado de reactores de uso civil, al 31 de diciembre de 2009.

Communication Received from France Concerning its Policies regarding the Management of Plutonium. Statements on the Management of Plutonium and of High Enriched Uranium; Comunicacion recibida de Francia en relacion con sus politicas referentes a la gestion del plutonio. Declaraciones sobre la gestion del plutonio y del uranio muy enriquecido

Energy Technology Data Exchange (ETDEWEB)

NONE

2007-09-04

The Director General has received a Note Verbale dated 17 July 2007 from the Permanent Mission of France to the IAEA in the enclosures of which the Government of France, in keeping with its commitment under the Guidelines for the Management of Plutonium (contained in INFCIRC/549 of 16 March 1998 and hereinafter referred to as the 'Guidelines'), and in accordance with Annexes B and C of the Guidelines, has made available annual figures for holdings of civil unirradiated plutonium and the estimated amounts of plutonium contained in spent civil reactor fuel as of 31 December 2006 [Spanish] El Director General ha recibido una nota verbal, de fecha 17 de julio de 2007, de la Mision Permanente de Francia ante el OIEA, en cuyos anexos el Gobierno de Francia, en cumplimiento de su compromiso contraido en virtud de las Directrices para la gestion del plutonio (contenidas en el documento INFCIRC/549 de 16 de marzo de 1998 y en adelante denominadas 'directrices') y, de conformidad con los anexos B y C de las directrices, ha presentado las cifras anuales de sus existencias nacionales de plutonio no irradiado de uso civil y las cantidades estimadas de plutonio contenido en el combustible gastado de reactores de uso civil, al 31de diciembre de 2006.

Communication Received from France Concerning Its Policies regarding the Management of Plutonium. Statements on the Management of Plutonium and of High Enriched Uranium; Comunicacion recibida de Francia en relacion con sus politicas referentes a la gestion del plutonio. Declaraciones sobre la gestion del plutonio y del uranio muy enriquecido

Energy Technology Data Exchange (ETDEWEB)

NONE

2006-12-29

The Secretariat has received a note verbale dated 2 May 2013 from the Permanent Mission of Switzerland to the IAEA in the enclosures of which the Government of Switzerland, in keeping with its commitment under the Guidelines for the Management of Plutonium (contained in INFCIRC/549 of 16 March 1998 and hereinafter referred to as 'Guidelines') and in accordance with Annexes B and C of the Guidelines, has made available annual figures for its holdings of civil unirradiated plutonium and the estimated amounts of plutonium contained in spent civil reactor fuel as of 31 December 2012 [Spanish] El Director General ha recibido una nota verbal, de fecha 13 de noviembre de 2006, de la Mision Permanente de Francia ante el OIEA, en cuyos anexos el Gobierno de Francia, en cumplimiento de su compromiso contraido en virtud de las Directrices para la gestion del plutonio (contenidas en el documento INFCIRC/549 de 22 de junio de 1998 y en adelante denominadas 'directrices') y, de conformidad con los anexos B y C de las directrices, ha presentado las cifras anuales de sus existencias nacionales de plutonio no irradiado de uso civil y las cantidades estimadas de plutonio contenido en el combustible gastado de reactores de uso civil, al 31 de diciembre de 2005.

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

Science.gov (United States)

2010-04-01

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

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

Institute of Scientific and Technical Information of China (English)

CAO Wei

2016-01-01

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

Economic Criteria Applied to Nuclear Materials Management; Criteres Economiques Applicables a la Gestion des Matieres Nucleaires; Ehkonomicheskie kriterii, primenyaemye pri kontrole i uchete yadernykh materialov; Criterios Economicos Aplicados a la Administracion de Materiales Nucleares

Energy Technology Data Exchange (ETDEWEB)

Shelley, W. J.; Kuehn, M. N. [Mallinckrodt Chemical Works, St. Charles, MS (United States)

1966-02-15

placed upon such personnel to accept, understand and perform the work. Such personnel selected must be thoroughly and minutely trained in the importance of their activity. Those responsible for the management of nuclear materials must be continually alert to the smallest kind of aberration in the quality and performance of the personnel, the process, the systems, procedures and techniques. Only through such alertness and willingness to revise, so as to secure improvement, does one secure the optimum balance of costs and needs. (author) [French] La gestion des matieres nucleaires doit etre subordonnee aux objectifs principaux du traitement de ces matieres, c'est-a-dire la production d'energie ou la fabrication de produits finis. Les responsables de la gestion des matieres nucleaires doivent donc tenir constamment compte des besoins de la production principale et adapter les methodes de gestion aux operations de facon a pouvoir assurer cette gestion avec un minimum de depenses. Le systeme de gestion des matieres nucleaires doit soigneusement tenir compte des divers facteurs qui influent sur son prix de revient. Il vient en complement des operations et doit entrainer le minimum de frais de personnel et d'analyse et provoquer le moins d'interruptions possible dans les operations. U doit etre integre a ces dernieres, de facon que les renseignements d'ordre quantitatif qu'il permet d'obtenir puissent etre communiques rapidement aux responsables du controle des operations. Le systeme d'enregistrement et de preparation des rapports doit fournir une quantite maximale de donnees subsidiaires. Il doit etre compatible avec les systemes utilises par les fournisseurs et les consommateurs et assurer la diffusion, partout ou cela est possible, de renseignements supplementaires concernant les lots de matieres nucleaires. Les donnees a fournir pour le controle des matieres nucleaires doivent se limiter a celles qui sont necessaires pour s'assurer qu'il n'y a pas de pertes importantes, de

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

Science.gov (United States)

Gingold, William

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

Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

Science.gov (United States)

Machera, Robert P.; Machera, Precious C.

2017-01-01

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

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

Science.gov (United States)

Kenney, Martha

2015-10-01

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

Solving Accounting Problems: Differences between Accounting Experts and Novices.

Science.gov (United States)

Marshall, P. Douglas

2002-01-01

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

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

Science.gov (United States)

Laux, Judith A.

2007-01-01

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

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

OpenAIRE

Jerman, Lambert

2013-01-01

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

Accounting for Investement Property Under Romanian Accounting System

OpenAIRE

Sava Raluca

2015-01-01

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

INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

OpenAIRE

Mihaela Ungureanu

2012-01-01

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

Les dispositifs de gestion d’un contexte à l’autre : métissage, ruptures, innovations ? Management Arrangements from One Context to Another : Crossbreeding, Ruptures and Innovations ? French Water and Electricity Service Groups in the Shantytowns of Buenos Aires

Directory of Open Access Journals (Sweden)

Sarah Botton

2010-12-01

Full Text Available Cet article interroge les pratiques gestionnaires de deux entreprises de services urbains, filiales des groupes français Suez et EDF qui sont intervenues dans les années 1990 et 2000 dans la distribution privatisée de l’eau et de l’électricité à Buenos Aires. Le questionnement repose sur les dispositifs de gestion que ces organisations ont alors mis en place à destination des habitants de quartiers défavorisés, nouveaux acteurs d’une relation de service « marchandisée », dont la particularité est qu’ils sont peu solvables, souvent installés de manière informelle, voire clandestine, au cœur d’un véritable « problème politique ». Nous interrogeons ainsi, grâce aux grilles de lecture proposées par la sociologie de la gestion notamment, les outils mis en place par ces entreprises, les dynamiques de recomposition, d’innovation ou de métissage de dispositifs de gestion « importés » des expériences européennes (formation ou de projets de développement (modalité participative d’intervention. Nous questionnons également l’émergence d’une nouvelle profession d’« ingénieur social » dans un contexte particulier de très forte polarisation sociale, ainsi que les analyses connexes relatives aux modes de légitimation et d’ancrage de cette nouvelle profession.This article looks at the management practices of two urban service enterprises, subsidiaries of the French groups Suez and EDF, who intervened in the 1990’s and after 2000 in the privatized distribution of water and electricity in Buenos Aires. The questioning involves the management arrangements that these organizations set up for the inhabitants of the downtrodden quarters, new actors in a “merchandized” service relationship, whose particularity is that they are practically insolvent, often housed informally, or in a clandestine manner, at the heart of a truly “political problem”. Thanks to question charts, notably proposed by

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.

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.

Accounting Research as a didactic tool for a accounting teaching

Directory of Open Access Journals (Sweden)

Valeria Gisela Perez

2016-06-01

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

Preparation of the accounting entity for verification of the final accounts

OpenAIRE

Kučerová, Monika

2009-01-01

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

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

OpenAIRE

Muchson, Mochamad

2015-01-01

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

INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

Directory of Open Access Journals (Sweden)

Mihaela Ungureanu

2012-03-01

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

FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

Directory of Open Access Journals (Sweden)

NICOLETA RADNEANTU

2010-01-01

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

Psychological Profiles Of Accountants And Accounting Majors: An Asian Study

OpenAIRE

Raymond M. Landry Jr.

2011-01-01

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

Tritium accountancy

International Nuclear Information System (INIS)

Avenhaus, R.; Spannagel, G.

1995-01-01

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

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

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2016-03-01

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

Social Responsibility of Accounting

OpenAIRE

JINNAI, Yoshiaki

2011-01-01

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

Accounting Faculty Internships

Directory of Open Access Journals (Sweden)

Jill Christopher

2013-06-01

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

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

Science.gov (United States)

2010-10-01

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

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

Science.gov (United States)

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

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

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

NARCIS (Netherlands)

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

2010-01-01

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

How should collective and distributed skills be considered in professional skills management? Quelle prise en compte des compétences collectives et distribuées dans la gestion des compétences professionnelles ? Cómo tomar en cuenta las competencias colectivas y distribuidas en la gestión de las competencias profesionales ?

Directory of Open Access Journals (Sweden)

Catherine Delgoulet

2008-05-01

Full Text Available The purpose of this paper is to discuss how collective and distributed skills are considered in a professional competence management system by associating sociological and ergonomic work approaches. Collective work in companies is currently paradoxical: on the one hand, its value is increased through various forms of cooperation, and on the other hand, it is restricted in its makeup and sustainability by new kinds of employment. However, the results of our study, carried out in a large industrial and retailing company in a high-risk sector, highlight that a “single” and individual professional competence management system is a partial system. Work contexts should take into account technical specialties, changes in populations, changes in technology, etc. An efficient skills management system therefore ought to combine both individual and collective approaches in order to anticipate organizations that promote the development of collective and/or distributed skills, and training situations that promote their construction and transmission.L’objectif de cet article est de discuter de la prise en compte des compétences collectives et distribuées dans un dispositif de gestion des compétences en associant des approches sociologiques et ergonomiques du travail. Le travail collectif dans l’entreprise est aujourd’hui paradoxal : valorisé dans l’organisation par des formes variées de coopérations et contraint et fragilisé dans sa constitution et pérennité face à de nouvelles formes d’emploi. Cependant, les résultats de cette étude, réalisée dans une grande entreprise industrielle et commerciale d’un secteur à risques, montrent qu’un dispositif de gestion de compétences ne peut être « unique ». Il doit se décliner selon des contextes, des spécialités, des évolutions de populations, des évolutions technologiques, etc. Une articulation des points de vue individuel et collectif est nécessaire pour une gestion des

Quelle prise en compte des compétences collectives et distribuées dans la gestion des compétences professionnelles ? How should collective and distributed skills be considered in professional skills management? Cómo tomar en cuenta las competencias colectivas y distribuidas en la gestión de las competencias profesionales ?

Directory of Open Access Journals (Sweden)

Catherine Delgoulet

2008-05-01

Full Text Available L’objectif de cet article est de discuter de la prise en compte des compétences collectives et distribuées dans un dispositif de gestion des compétences en associant des approches sociologiques et ergonomiques du travail. Le travail collectif dans l’entreprise est aujourd’hui paradoxal : valorisé dans l’organisation par des formes variées de coopérations et contraint et fragilisé dans sa constitution et pérennité face à de nouvelles formes d’emploi. Cependant, les résultats de cette étude, réalisée dans une grande entreprise industrielle et commerciale d’un secteur à risques, montrent qu’un dispositif de gestion de compétences ne peut être « unique ». Il doit se décliner selon des contextes, des spécialités, des évolutions de populations, des évolutions technologiques, etc. Une articulation des points de vue individuel et collectif est nécessaire pour une gestion des compétences qui permette de prévoir : des organisations propices au développement des compétences distribuées ou collectives, des situations de formation favorisant leur construction et leur transmission.The purpose of this paper is to discuss how collective and distributed skills are considered in a professional competence management system by associating sociological and ergonomic work approaches. Collective work in companies is currently paradoxical: on the one hand, its value is increased through various forms of cooperation, and on the other hand, it is restricted in its makeup and sustainability by new kinds of employment. However, the results of our study, carried out in a large industrial and retailing company in a high-risk sector, highlight that a “single” and individual professional competence management system is a partial system. Work contexts should take into account technical specialties, changes in populations, changes in technology, etc. An efficient skills management system therefore ought to combine both

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

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Tianhong Chen

2014-08-01

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

Financial assistance: the order reflected in accounting and tax accounting

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I.М. Vygivska

2016-07-01

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

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

Science.gov (United States)

Buckhaults, Jessica; Fisher, Diane

2011-01-01

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

AccountAbility 1000: a new social standard for building sustainability

NARCIS (Netherlands)

Beckett, R.; Jonker, J.

2002-01-01

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

Intangible Assets – Important Resources for Performant Enterprise Gestion

Directory of Open Access Journals (Sweden)

Corina Grosu

2006-10-01

Full Text Available Along time, the goal of intangible assets became very important for the activity and prosperity of business. This matter is achieved as well as more and more the companies operate in a global economy which has as main base the digital revolution and information management. The increase of the immaterial investments percent requires evaluation and recognition criteria by knowledge, intelligence and human competence. But recently, the accounting standards were about to accord negligible attention or even totally ignored the appropriate modalities of report this category of assets. The accounting, obliged to bend to economic, financial and juridical logics, in a „Taylor” modality, presents an unreal image of the company economic life and particularly of investment activity. In a competitive environment, the reliability of future economic benefits, generated by investments, depends less on their material or immaterial nature and more on the characteristics of the market they operate on. These are just a few reflections which determined us to focus our attention to this thought-provoking domain of immaterial investments, appreciated as a potential for the company.

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...

Standardization of Radionuclides in the Electrotechnical Laboratory, Tokyo; Etalonnage des radionuclides au Laboratoire d'electrotechniqu e de Tokyo; Standartizatsiya radioizotopov v ehlektrotekhnichesko j laboratorii v Tokio; Normalizacion de radionuclidos en el Laboratorio de Electrotecnica de Tokio

Energy Technology Data Exchange (ETDEWEB)

Naito, Masashi; Inouye, Yajiro; Yura, Osamu [Electrotechnical Laboratory, Tokyo (Japan)

1960-06-15

. The results obtained from the {beta}-{gamma} coincidence method were, in general, somewhat different (3-4%) from those of 4 {beta} {zeta} counting method. This may be due to the self-absorption. On the other hand, the result for Co{sup 80} obtained from {gamma}-{gamma} coincidence method was in agreement with that of {beta}-{gamma} coincidence counting method. (author) [French] Depuis 1953, le Laboratoire d'electrotechniqu e fait des mesures absolues de certains emetteurs par les methodes de comptage 4 {pi} {beta} et de comptage par coincidences. Les auteurs donnent les details ci-apres sur les methodes de comptage appliquees dans ce laboratoire: 1. Comptage 4 {pi} {beta}, - Le laboratoire a mis au point un compteur-cloche 4 {pi} {beta} proportionnel; il a etudie ses caracteristiques , en fonction notamment du gaz de comptage employe. Une tres petite quantite, 50 mg environ, de l'echantillon est deposee sur un film support mince, et sechee ensuite dans un exsicateur contenant du gel de silice. Une goutte de solution de detergent synthetique est ajoutee a l'echantillon, apres sechage, afin de reduire l'autoabsorption, puis celui-ci est seche a nouveau. Le film support mince est prepare de la facon suivante: une goutte de resine synthetique (Kanevinyl-R 1108 dissoute dans le cyclohexane), deposee a la surface de l'eau, donne une pellicule fine qui est recueillie sur l'anneau de metal puis recouverte d'une tres mince couche d'or par la methode d'evaporation sous vide. Les nuclides Sr{sup 90}-Y{sub 90}, Co{sup 60} et Cs{sup 137} ont ete mesures par la methode ci-dessus. La precision des mesures a ete de l'ordre de {+-} 2%. 2. Comptage 2 {pi} {alpha} - Les echantillons de RaD + RaE + RaF, U{sup 238} et Po210 ont ete mesures a l'aide de l'appareil decrit sous 1. La precision des mesures a ete de + 2, + 1 et + 1%, respectivement. 3. Comptage par coincidences. - Le comptage {beta}-{gamma} et le comptage {gamma}-{gamma} ont ete tous deux employes. Un compteur a scintillations

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...

Challenges of Environmental Management Accounting –- Current Accounting Practices

Directory of Open Access Journals (Sweden)

Prof. Ph.D. Gheorghe Popescu

2008-12-01

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

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

Science.gov (United States)

Grimaldi, P L; Bertko, J M

1989-07-01

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

Accounting Applications---Introduction

OpenAIRE

Joshua Ronen

1980-01-01

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

Multimedia and Management Accounting: Adding Creativity to Accounting.

Science.gov (United States)

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

2000-01-01

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

18 CFR 367.1420 - Account 142, Customer accounts receivable.

Science.gov (United States)

2010-04-01

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

Accounting assessment

Directory of Open Access Journals (Sweden)

Kafka S.М.

2017-03-01

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

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

OpenAIRE

Nurul Hasanah Uswati Dewi

2016-01-01

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

Accountability in Health Care

DEFF Research Database (Denmark)

Vrangbæk, Karsten; Byrkjeflot, Haldor

2016-01-01

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

Accounting Information Systems Implementation and Management Accounting Change

Directory of Open Access Journals (Sweden)

Bredmar Krister

2014-09-01

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

International harmonization of accounting demands a new approach to accounting education

Directory of Open Access Journals (Sweden)

Milana Otrusinová

2013-01-01

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

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

Directory of Open Access Journals (Sweden)

Nacanieli Rika

2008-03-01

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

Accounting as Myth Maker

Directory of Open Access Journals (Sweden)

Kathy Rudkin

2007-06-01

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

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

Science.gov (United States)

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

2000-01-01

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

Praktik-praktik Creative Accounting

OpenAIRE

Fajri, Aminul

2013-01-01

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

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

OpenAIRE

Muthupandian, K S

2008-01-01

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

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

Science.gov (United States)

Pflueger, Dane

2015-04-23

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

Cash Advance Accounting: Accounting Regulations and Practices

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Aristita Rotila

2012-12-01

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

Recommendation for environmental management and safety systems in high risk industrial accidents; Linee guida per l'integrazione dei sistemi di gestione ambiente e sicurezza nelle aziende a rischio di incidente rilevante

Energy Technology Data Exchange (ETDEWEB)

Luciani, R; Andriola, L; Caropresso, G; Paci, S; Vignati, S; Vignoni, P C [ENEA Centro Ricerche Casaccia, Rome (Italy). Dipt. Ambiente

2000-07-01

This document presents the IMPREMAS Project from Italian ENEA (National Agency for New Technology, Energy and the Environment) for the eco-management of small and medium enterprises at risk for se and manipulation of hazardous substances. [Italian] Il presente documento e' stato elaborato nell'ambito del progetto IMPREMAS condotto dall'ENEA, in collaborazione con il Ministero dell'Ambiente, Regione Lombardia, Federchimica e Finlombarda, per la realizzazione di un progetto pilota per l'eco-gestione delle piccole e medie imprese classificate a rischio per l'uso e lo stoccaggio di sostanze pericolose previste dal DPR. n. 175 del 17-5-1988. L'azione ha riguardato l'applicazione del regolamento EMAS 1836/93 congiuntamente alla implementazione di un sistema di sicurezza per piccole e medie imprese a rischio di incidente rilevante del settore chimico-farmaceutico con l'obiettivo di mettere a punto le linee guida di riferimento per l'integrazione dei sistemi ambiente e sicurezza.

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

Science.gov (United States)

Williams, Satina V.; Schwartz, Bill N.

2002-01-01

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

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

OpenAIRE

Creide O'Brien

1999-01-01

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

Accounting organizing development tendencies

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G.I. Lyakhovich

2017-12-01

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

ActuArial Accounting – A Branch of the Financial Accounting

OpenAIRE

Gheorghe V. Lepadatu; Doina Maria Tilea

2010-01-01

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

Populisme et gestion national-populaire du pouvoir en Bolivie : l’expérience du Mouvement nationaliste révolutionnaire – MNR– (1952-1964

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Christine Delfour

2005-09-01

Full Text Available En Amérique latine, et tout particulièrement en Bolivie, le populisme est indissociable du nationalisme. Le nationalisme ne s’exprime pas seulement au moment de crises mais il contribue, tout au cours de l’histoire, à la création d’une nation, voire à la constitution d’une communauté de citoyens englobant défavorisés et Indiens. Par ailleurs, il est marqué par la porosité, voire la fusion, entre le public et le privé, qui se nourrit des traditionnels rapports de réciprocité sociale et de domination étatique et qui se constitue en un véritable mode de gestion du politique. L’étude du « Mouvement nationaliste révolutionnaire » en Bolivie (1952-1964 offre l’exemple d’une démarche nationale populiste caractéristique de cette nation. Elle permet d’analyser les constantes de la gestion national-populaire en Bolivie (I, de poser la problématique du populisme en Amérique latine (II, d’identifier les fondements du Mouvement nationaliste révolutionnaire (III et de présenter quelques exemples de politiques publiques inspirées du national populisme (IV. On retrouve, dans cette période, les ambiguïtés classiques du populisme, mais on constate aussi que, malgré ses insuffisances et ses dérives, la gestion national-populaire incarnée par le MNR, inventée par une nouvelle génération progressiste, peut aussi être considérée comme une transition, voire comme une étape vers la démocratie.En América latina, y en gran parte en Bolivia, no se puede disociar el populismo del nacionalismo. No sólo el nacionalismo se expresa en período de crisis sino que contribuye, a lo largo de la historia, a la construcción de una nación, a la constitución de una comunidad de ciudadanos incluyendo desfavorecidos e Indios. Por otra parte, está marcado por la porosidad, o sea la fusión, entre lo público y lo privado que se nutre de las relaciones tradicionales de reciprocidad social y de dominación etática y que

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

Science.gov (United States)

Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo

2015-01-01

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

A Harmonious Accounting Duo?

Science.gov (United States)

Schapperle, Robert F.; Hardiman, Patrick F.

1992-01-01

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

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

Science.gov (United States)

2011-02-16

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

Accounting and strategising

DEFF Research Database (Denmark)

Jørgensen, Brian; Messner, Martin

2010-01-01

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

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

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Horbach Tatiana

2018-01-01

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

Harmonisation of agricultural accounting

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Jaroslav Sedláček

2007-01-01

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

Knowledge management in the Argentine Nuclear Regulatory Authority; La gestion del conocimiento en la Autoridad Regulatoria Nuclear Argentina

Energy Technology Data Exchange (ETDEWEB)

Chahab, Martin [Autoridad Regulatoria Nuclear, Buenos Aires (Argentina)

2006-07-01

In 2006, the Argentine Nuclear Regulatory Authority has initiated a regulatory knowledge management process to face the loss of knowledge resulting from retiring experts, the generation gap, and the existing need to train new human resources. A number of projects have been started together with the technical assistance of the National Public Administration Institute to preserve knowledge and render it explicit for the coming generations. These projects include 'The History of the Expert's Learning Process' in which the majority of the most critical experts have been interviewed so far. The results of this project help envision a training structure and prospective projects. An Internet Site has also been created on the Intranet in order to render knowledge explicit and facilitate the tools for knowledge management initiatives. Furthermore, ARN's knowledge map project has also been started. (author) [Spanish] La Autoridad Regulatoria Nuclear (ARN), es un Organismo Autarquico de la Administracion Publica Nacional de la Republica Argentina. La puesta en marcha de la gestion del conocimiento en este Organismo responde a la necesidad de no perder los conocimientos de la institucion en el marco del problema del retiro de un numero importante de expertos y de la falta de transmision de sus conocimientos a la nueva generacion. Esta actividad se pone en marcha a traves de programas especificos como entrevistas a expertos retirados y en actividad, la confeccion de un mapa del conocimiento, la identificacion de los conocimientos tacitos y explicitos para su transmision intergeneracional, entre otros, e implica supeditar la estructura tradicional y los procedimientos ya establecidos a los resultados de la misma para cumplir con la mision y vision institucional. Se presentan los objetivos y las caracteristicas del Plan Estrategico de la Institucion, los resultados hasta ahora alcanzados y los desafios a afrontar. (autor)

Machine for checking the radioactive contamination of clothing (1961); Machine a controler le linge du point de vue de sa contamination radioactive (1961)

Energy Technology Data Exchange (ETDEWEB)

Mimaud, R; Cottignies, S [Commissariat a l' Energie Atomique, Centre de Production de Plutonium, Marcoule (France). Centre d' Etudes Nucleaires

1961-07-01

This machine is designed to check working clothes after decontamination treatment. It checks automatically for {alpha} and {beta} {gamma} The clothing is carried on a moving belt under a rack of Geiger-Muller counters followed by zinc sulphide scintillators linked to photomultipliers. During its passage under these probes two separate counting systems count the {beta} {gamma} and the {alpha} activities. If a certain fixed rate is reached, a basket reserved for contaminated linen moves into position in front of the belt to collect the clothing; if this rate is not attained the linen is collected in another basket. The starting and stopping of counting, and the return to zero, are controlled by means of 3 photoelectric cells which detect the arrival of the clothing before and after scanning, and its delivery into the baskets. (authors) [French] Cette machine est destinee a controler les vetements de travail apres le traitement de decontamination. Elle effectue automatiquement un controle en {alpha} et en {beta} {gamma}. Le linge entraine par un tapis roulant passe sous une rampe de compteurs Geiger-Muller puis sous des scintillateurs au sulfure de zinc associes a des photomultiplicateurs. Pendant son passage sous ces sondes, deux chaines de comptage distinctes comptent l'activite {beta} {gamma} et l'activite {alpha}. Si un certain taux fixe est atteint, un panier reserve au linge contamine se positionne devant le tapis pour recueillir le linge; dans le cas contraire, le linge est recueilli dans un autre panier. Les operations de debut de comptage, arret de comptage et remise a zero de l'ensemble sont commandees a l'aide de 3 cellules photoelectriques qui detectent l'arrivee du linge avant et apres les sondes, ainsi que sa retombee dans les paniers. (auteurs)

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

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Marenych Tetyana H

2016-05-01

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

Basis of accountability system

International Nuclear Information System (INIS)

Anon.

1981-01-01

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

Gas detectors for thermal neutron at high counting rates; Etude des detecteurs a gaz pour neutrons thermiques fonctionnant en collection de courant

Energy Technology Data Exchange (ETDEWEB)

Mai, V Q [Commissariat a l' Energie Atomique, Grenoble (France). Centre d' Etudes Nucleaires

1965-09-01

After reminding of the current pulse formation theory in a cylindrical shape counter with and without gas multiplication, one gives the schemes of pulse amplifier and level discriminator which have allowed to verify the above calculations and to make clear the part at high counting rates of the space charge in proportional counters. The theory of that phenomenon is given in chapter V I at last, one gives the results obtained in a nuclear reactor with a counting-channel built with the above electronics circuits. (author) [French] Apres avoir rappele la theorie de la formation de l'impulsion de courant dans un compteur a geometrie cylindrique, fonctionnant sans et avec multiplication de charge, on etudie l'amplificateur et le discriminateur qui ont permis de verifier experimentalement les calculs precedents et de mettre en evidence l'action de la charge d'espace dans les compteurs proportionnels fonctionnant a tres fort taux de comptage. Une theorie de ce phenomene est donnee au chapitre VI; on indique enfin les resultats obtenus dans un reacteur avec une chaine de comptage utilisant les circuits electroniques precedents. (auteur)

Analysis and composition of the first U-Pu charge (0,043 per cent of Pu); Analyse et constitution du 1. jeu U-Pu (0,043 pour cent de Pu)

Energy Technology Data Exchange (ETDEWEB)

Brunet, J P; Lapparent, D de; Lourme, P [Commissariat a l' Energie Atomique, Saclay (France). Centre d' Etudes Nucleaires

1965-07-01

Checking the homogeneity in the content of plutonium of 0,043 per cent Pu-natural uranium alloy slugs has been made by Pu 240 and U 238 spontaneous fissions neutrons counting. The purpose of the test was to select groups of slugs to be correctly associated into fuel rods for critical experiments. General technic for spontaneous fissions counting, then elaboration of data in view of ranking the slugs are described. Results are given for this particular case. (authors) [French] On a effectue un controle d'homogeneite de teneur en plutonium sur des billettes d'alliage 0,043 pour cent Pu-uranium naturel, par comptage des fissions spontanees du plutonium 240 et de l'uranium 238. Le but du controle etait de permettre une association correcte de ces billettes a l'interieur des elements combustibles destines a servir dans des experiences critiques. On indique la methode generale de comptage des fissions spontanees, puis le depouillement des donnees en vue du classement des barreaux. Les resultats pour ce cas particulier sont donnes dans le rapport. (auteurs)

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

Recommendation for environmental management and safety systems in high risk industrial accidents; Linee guida per l'integrazione dei sistemi di gestione ambiente e sicurezza nelle aziende a rischio di incidente rilevante

Energy Technology Data Exchange (ETDEWEB)

Luciani, R.; Andriola, L.; Caropresso, G.; Paci, S.; Vignati, S.; Vignoni, P.C. [ENEA Centro Ricerche Casaccia, Rome (Italy). Dipt. Ambiente

2000-07-01

This document presents the IMPREMAS Project from Italian ENEA (National Agency for New Technology, Energy and the Environment) for the eco-management of small and medium enterprises at risk for se and manipulation of hazardous substances. [Italian] Il presente documento e' stato elaborato nell'ambito del progetto IMPREMAS condotto dall'ENEA, in collaborazione con il Ministero dell'Ambiente, Regione Lombardia, Federchimica e Finlombarda, per la realizzazione di un progetto pilota per l'eco-gestione delle piccole e medie imprese classificate a rischio per l'uso e lo stoccaggio di sostanze pericolose previste dal DPR. n. 175 del 17-5-1988. L'azione ha riguardato l'applicazione del regolamento EMAS 1836/93 congiuntamente alla implementazione di un sistema di sicurezza per piccole e medie imprese a rischio di incidente rilevante del settore chimico-farmaceutico con l'obiettivo di mettere a punto le linee guida di riferimento per l'integrazione dei sistemi ambiente e sicurezza.

PARADIGM OF ACCOUNTING CHANGE

Directory of Open Access Journals (Sweden)

Constanta Iacob

2016-12-01

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

Problematique de la gestion des eaux souterraines au Maroc

Directory of Open Access Journals (Sweden)

Mennani, A.

2002-08-01

Full Text Available Maroc a toujours fait du développent du secteur de l'eau une priorité et un choix stratégique. Ce secteur qui constitue un des principaux leviers du développement économique et social, se trouve confronté a deux défis essentiels: - L'épuisement des ressources en eau en rapport avec l'accroissement de la demande en eau tous usages confondus, avec une tendance a la pénurie absolue d'ici 2025. - La dégradation des ressources en eau qui subissent différentes formes de pollution. La rareté des ressources en eau, et la forte irrégularité aussi bien spatiale, que temporelle, qui caractérisent le contexte marocain, ont conditionné les choix des pouvoirs publics 2 adopter une stratégie globale dont les résultats ont prouvé son efficacité particulikrement durant les périodes de sécheresse consécutives. Cette stratégie tout azimuts a concerné aussi bien le plan législatif et réglementaire, que le plan de la mobilisation et de la protection des ressources en eau. Les études de pldcation entreprises ont montré que les ressources en eau conventionnelles seront saturées au niveau de la majorité de bassins a l'horizon 2020, et que ces déficits prévus risquent d'gtre aggravés dans le cas de conjonction avec des périodes de sécheresse. La politique de mobilisation et de protection des ressources en eau, en particulier souterraine dont le potentiel mobilisable est de l'ordre de 4 milliards de m3 sur un total de 20 milliards, nécessite une gestion participative ainsi que le recours a de nouvelles approches et technologies pour compléter les méthodes conventionnelles utilisées jusqu'a présent.Marruecos siempre ha considerado prioritario y estratégico el desarrollo del sector del agua. Este sector, que constituye una de las principales palancas del desarrollo económico y social, se enfrenta a dos desafíos principales: - La disminución de los recursos hídricos en relación con el aumento de la demanda para todo tipo de

Communication received from China Concerning Its Policies Regarding the Management of Plutonium; Comunicacion recibida de China en relacion con sus politicas referentes a la gestion del plutonio

Energy Technology Data Exchange (ETDEWEB)

NONE

2008-04-09

The Secretariat has received a Note Verbale dated 3 March 2008 from the Permanent Mission of China to the IAEA in the enclosure of which the Government of China, in keeping with its commitment under the Guidelines for the Management of Plutonium (contained in INFCIRC/549 of 16 March 1998 and hereinafter referred to as the 'Guidelines'), and in accordance with Annexes B and C of the Guidelines, has made available information on its annual figures for holdings of civil unirradiated plutonium as of 31 December 2007 [Spanish] La Secretaria ha recibido una nota verbal, de fecha 3 de marzo de 2008, de la Mision Permanente de China ante el OIEA en cuyo anexo el Gobierno de China, en cumplimiento de su compromiso contraido en virtud de las Directrices para la gestion del plutonio (transcritas en el documento INFCIRC/549 de 22 de junio de 1998 y denominadas en adelante las 'Directrices') y de conformidad con los anexos B y C de las Directrices, ha presentado informacion sobre las cifras anuales de sus existencias de plutonio no irradiado de uso civil al 31 de diciembre de 2007.

Communication received from China Concerning Its Policies Regarding the Management of Plutonium; Comunicacion recibida de China en relacion con sus politicas referentes a la gestion del plutonio

Energy Technology Data Exchange (ETDEWEB)

NONE

2011-07-27

The Secretariat has received a note verbale dated 27 June 2011 from the Permanent Mission of China to the IAEA in the enclosure of which the Government of China, in keeping with its commitment under the Guidelines for the Management of Plutonium (contained in INFCIRC/549 of 16 March 1998 and hereinafter referred to as the 'Guidelines'), and in accordance with Annexes B and C of the Guidelines, has made available information on its annual figures for holdings of civil unirradiated plutonium as of 31 December 2010 [Spanish] La Secretaria ha recibido una nota verbal, de fecha 27 de junio de 2011, de la Mision Permanente de China ante el OIEA, en cuyo anexo el Gobierno de China, en cumplimiento de su compromiso contraido en virtud de las Directrices para la gestion del plutonio (transcritas en el documento INFCIRC/549 de 22 de junio de 1998 y denominadas en adelante las 'Directrices') y de conformidad con los anexos B y C de las Directrices, ha presentado informacion sobre las cifras anuales de sus existencias de plutonio no irradiado de uso civil al 31 de diciembre de 2010.

Communication received from China Concerning Its Policies Regarding the Management of Plutonium; Comunicacion recibida de China en relacion con sus politicas referentes a la gestion del plutonio

Energy Technology Data Exchange (ETDEWEB)

NONE

2007-04-30

The Secretariat has received a Note Verbale dated 26 March 2007 from the Permanent Mission of China to the IAEA in the enclosure of which the Government of China, in keeping with its commitment under the Guidelines for the Management of Plutonium (contained in INFCIRC/549 of 16 March 1998 and hereinafter referred to as the 'Guidelines'), and in accordance with Annexes B and C of the Guidelines, has made available information on its annual figures for holdings of civil unirradiated plutonium as of 31 December 2006 [Spanish] La Secretaria ha recibido una nota verbal, de fecha 26 de marzo de 2007, de la Mision Permanente de China ante el OIEA en cuyo anexo el Gobierno de China, en cumplimiento de su compromiso contraido en virtud de las Directrices para la gestion del plutonio (transcritas en el documento INFCIRC/549 de 22 de junio de 1998 y denominadas en adelante las 'Directrices') y de conformidad con el anexo B de las Directrices, ha presentado informacion sobre las cifras anuales de sus existencias de plutonio no irradiado de uso civil al 31 de diciembre de 2006.

Data verification and materials accountancy for two accounting periods

International Nuclear Information System (INIS)

Beedgen, R.

1985-01-01

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

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

Directory of Open Access Journals (Sweden)

Mahbobeh Arab

2013-01-01

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

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

OpenAIRE

Dalia Kaupelyte; Renata Legenzova

2014-01-01

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

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

OpenAIRE

Yıldırım, Suat

2008-01-01

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

The image of accountants

DEFF Research Database (Denmark)

Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

2009-01-01

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

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

National Research Council Canada - National Science Library

1996-01-01

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

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

OpenAIRE

Horbach Tatiana; Drozd Serhiy; Fedoryk Pavlo

2018-01-01

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

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

Directory of Open Access Journals (Sweden)

Cristina Nicolaescu

2015-01-01

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

Nuclear fuel lease accounting

International Nuclear Information System (INIS)

Danielson, A.H.

1986-01-01

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

The Responsibilities of Accountants

OpenAIRE

Ronald F Duska

2005-01-01

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

Accounting for carbon

OpenAIRE

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

2010-01-01

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

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

Science.gov (United States)

Garner, M; Grossman, W

1991-02-01

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

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

Science.gov (United States)

2010-01-01

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

Cost accounting at GKSS

International Nuclear Information System (INIS)

Hinz, R.

1979-01-01

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

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

Directory of Open Access Journals (Sweden)

Cristina Ciuraru-Andrica

2010-12-01

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

Conceptual Foundations of Transforming the Traditional Accounting System into Sustainability Accounting

OpenAIRE

Sokol Oleg H.

2017-01-01

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

The importance of accounting principles in the accounting profession

OpenAIRE

Daniela Raluca Patrascu

2014-01-01

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

Making Collaborative Innovation Accountable

DEFF Research Database (Denmark)

Sørensen, Eva

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

TIME MANAGEMENT FOR ACCOUNTANTS

Directory of Open Access Journals (Sweden)

Cristina Elena BIGIOI

2016-06-01

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

CHINA ACCOUNTING REVIEW(CAR)

Institute of Scientific and Technical Information of China (English)

无

2007-01-01

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

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

Directory of Open Access Journals (Sweden)

Asieh Farazandehnia

2015-09-01

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

Goals and Psychological Accounting

DEFF Research Database (Denmark)

Koch, Alexander Karl; Nafziger, Julia

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

ABACC's nuclear accounting area

International Nuclear Information System (INIS)

Nicolas, Ruben O.

2001-01-01

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

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

NARCIS (Netherlands)

Vosselman, E.G.J.

2016-01-01

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

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

NARCIS (Netherlands)

Vosselman, E.G.J.

2016-01-01

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

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.

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.

Gestion par projets et risques pour la santé psychologique au travail dans la nouvelle économie

Directory of Open Access Journals (Sweden)

Marie-Josée Legault

2006-05-01

Full Text Available Y a-t-il des problèmes de santé mentale propres au travail dans la nouvelle économie ? Quoiqu’on puisse constater que le modèle de demande psychologique - autonomie décisionnelle de Karasek et Theorell- trouve aussi son application dans les milieux de travail qui empruntent cette forme, on observe, en fait, des formes particulières de ces facteurs dans la forme d’organisation du travail propre à la gestion par projets. Assimilables à « l’hypersollicitation par le client » comme il a été repéré par Christophe Dejours, ces formes ont été observées lors d’une enquête menée récemment sur la conciliation entre la vie privée et la vie professionnelle dans sept organisations montréalaises. La recherche qualitative a recueilli en tout le discours de 88 répondants distribués également selon le sexe et exerçant des fonctions liées au génie informatique. Ces observations permettent d’envisager une nuance au modèle théorique de la santé mentale ci-haut mentionné, visant à tenir compte des effets délétères d’une très grande latitude décisionnelle assortie de très grandes responsabilités chez des travailleurs hautement qualifiés.Are there distinct mental health problems among workers in the new economy? Although we may observe that the psychological demand - decision latitude model of Karakek and Theorell is appropriate and also finds its application in this type of workplace, we also notice some particular forms that these factors take in the management-by-project work organization model. Akin to the so-called "client’s hyper-demanding activity" as identified by Christophe Dejours, these forms were observed during a recent field study about balancing work and family in seven Montreal organizations. The qualitative study collected data from 88 individual interviews of information technology engineers, evenly distributed by gender. These observations allow a nuance of the above-mentioned theoretical

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

NARCIS (Netherlands)

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

2010-01-01

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

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

NARCIS (Netherlands)

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

2010-01-01

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

Beyond safety accountability

CERN Document Server

Geller, E Scott

2001-01-01

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

The management accounting vocational fallacy

Directory of Open Access Journals (Sweden)

Bienkie Shuttleworth

2014-05-01

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

The Accounting Capstone Problem

Science.gov (United States)

Elrod, Henry; Norris, J. T.

2012-01-01

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

Designing account management organizations

NARCIS (Netherlands)

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

1999-01-01

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

The Ethics of Creative Accounting

OpenAIRE

Amat, Oriol; Blake, John; Dowds, Jack

2005-01-01

The term 'creative accounting' can be defined in a number ofways. Initially we will offer this definition: 'a processwhereby accountants use their knowledge of accounting rulesto manipulate the figures reported in the accounts of abusiness'.To investigate the ethical issues raised by creativeaccounting we will:- Explore some definitions of creative accounting.- Consider the various ways in which creative accounting can be undertaken.- Explore the range of reasons for a company's directors to...

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

Directory of Open Access Journals (Sweden)

Nikmatuniayah Nikmatuniayah

2017-06-01

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

Iowa Community Colleges Accounting Manual.

Science.gov (United States)

Iowa State Dept. of Education, Des Moines. Div. of Community Colleges and Workforce Preparation.

This document describes account classifications and definitions for the accounting system of the Iowa community colleges. In view of the objectives of the accounting system, it is necessary to segregate the assets of the community college according to its source and intended use. Additionally, the accounting system should provide for accounting by…

The shift of accounting models and accounting quality: the case of Norwegian GAAP

OpenAIRE

Stenheim, Tonny; Madsen, Dag Øivind

2017-01-01

This is an Open Access journal available from http://www.virtusinterpress.org This paper investigates the change in accounting quality w hen firms shift from a revenue - oriented historical cost accounting regime as Norwegian GAAP (NGAAP) to a balance - oriented fair value accounting regime as International Financial Reporting Standards (IFRS). Previous studies have demonstrated mixed effects o n the accounting quality upon IFRS adoption. One possible reason is that the investigated domest...

"Accounting Education at a Crossroad in 2010" and "Challenges Facing Accounting Education in Australia"

Science.gov (United States)

de Lange, Paul; Watty, Kim

2011-01-01

Of the various reports released in 2010, two purport to examine the state of accounting education in Australia. These are "Accounting Education at a Crossroad in 2010" and "Challenges Facing Accounting Education in Australia". Both were released as collaborations of the leading academic organisation, the Accounting and Finance…

Corporate governance, accountability and mechanisms of accountability : an overview

OpenAIRE

Brennan, Niamh; Solomon, J. (Jill)

2008-01-01

Purpose – This paper reviews traditional corporate governance and accountability research, to suggest opportunities for future research in this field. The first part adopts an analytical frame of reference based on theory, accountability mechanisms, methodology, business sector/context, globalisation and time horizon. The second part of the paper locates the seven papers in the special issue in a framework of analysis showing how each one contributes to the field. The paper presents a frame o...

Towards ecosystem accounting

NARCIS (Netherlands)

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

2015-01-01

Ecosystem accounting is an emerging field that aims to provide a consistent approach to analysing environment-economy interactions. One of the specific features of ecosystem accounting is the distinction between the capacity and the flow of ecosystem services. Ecohydrological modelling to support

Particularities of farm accounting

Directory of Open Access Journals (Sweden)

Lapteș, R.

2012-01-01

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

Central Accountability System (CLAS)

International Nuclear Information System (INIS)

Hairston, L.A.

1991-01-01

The Central Accountability System (CLAS) is a high level accountability system that consolidates data from the site's 39 material balance areas (MBA) for reporting to Westinghouse Savannah River Company (WSRC) management, Department of Energy (DOE) and the Nuclear Materials Management and Safeguards System (NMMSS) in Oak Ridge, TN. Development of the system began in 1989 and became operational in April, 1991. The CLAS system enhances data accuracy and accountability records, resulting in increased productivity and time and cost savings. This paper reports that the system is in compliance with DOE Orders and meets NMMSS reporting requirements. WSRC management is provided with the overall status of the site's nuclear material inventory. CLAS gives WSRC a leading edge in accounting technology and enhances good accounting practices

Integrating Forensic Accounting Core Competency into the Study of Accounting. Case of Nigeria Tertiary Institutions

Directory of Open Access Journals (Sweden)

Samuel F. Johnson-Rokosu

2015-09-01

Full Text Available Fraud and forensic accounting education is a necessity in very corrupt corporate and government institutions across the globe. Accounting educators have been pressured to make changes to the accounting curriculum and to include courses in forensic accounting and fraud examination by professional organizations and legislators as fraud cases have mounted and academic were criticized for not preparing their students for this professional environment. Accounting graduate trained under the existing curriculum exhibit lesser knowledge, skills and abilities in fraud detection, prevention and deterrence. This study therefore examined the philosophical beliefs, behavioural science concepts and approaches that can be adopted in integrating a fraud/ forensic accounting (FFA into existing accounting curriculum. The study adopted mixed research methods, content analysis and quantitative method of data analysis was employed. This paper basically made use of the content analysis in analyzing the content of the existing accounting curriculum in Nigeria universities. This study involved selected universities in South West region of Nigeria using survey research method. Findings in this study revealed that most respondents would prefer integrating fraud/forensic accounting education into accounting curriculum by offering a separate fraud/forensic accounting courses. Also, the study revealed that fraud/ forensic accounting education has positive impact on student expertise, skepticism and fraud judgment. The study identified the following consideration that Accounting course developers need to consider before, during and after curriculum revision. Involvement of faculty; consider stakeholders opinion; accreditation agencies’ and governmental requirements; resources available; need for change; among others.

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...

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.

Automated Accounting. Instructor Guide.

Science.gov (United States)

Moses, Duane R.

This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…

Managerial Accounting. Study Guide.

Science.gov (United States)

Plachta, Leonard E.

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

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

OpenAIRE

Aurelian Virgil BĂLUŢĂ

2012-01-01

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

Internet accounting dictionaries

DEFF Research Database (Denmark)

Nielsen, Sandro; Mourier, Lise

2005-01-01

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

easily practicable packages for weed management in maize abstract

African Journals Online (AJOL)

Prof. Adipala Ekwamu

response of maize (Zea mays L.) cultivars to integrate such control practices. Field experiments were ... et moins stratégies de gestion des mauvaises herbes sur les coûts de gestion du maïs. .... number, vertical leaf angle and leaf area density.

6th AfSBT CONGRESS ABSTRACTS

African Journals Online (AJOL)

28 déc. 2013 ... however, this strategy was not suitable due to the lack of expertise to develop a .... Gestion des donneurs réguliers - recrutement et rétention. • Gestion ...... Polifique: développement d'une politique du sang qui implique tous.

Analyse de l'effet de la concurrence végétale sur la croissance du ...

African Journals Online (AJOL)

LIBOUM

Agronomie et des Sciences Agricoles, .... concilier les aspects environnementaux et économiques de gestion des forêts tropicales, des stratégies de gestion responsable (aménagement forestier) ont été développées, et les forêts continuent de ...

Accounting for productivity

DEFF Research Database (Denmark)

Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

2009-01-01

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

Offre numérique et politique d’acquisitions en bibliothèques publiques et universitaires

OpenAIRE

Camber-Koechlin, Martine

2014-01-01

Quelques éléments du contexte • L’enseignement et la recherche à Dauphine sont centrés sur l’Économie et la Gestion, dans un environnement pluridisciplinaire : (Mathématiques appliquées, Informatique de gestion, Droit, Sciences sociales et humaines). • La Bibliothèque est cadist et Pôle associé de la BnF pour l’Économie et la Gestion. Elle acquiert de la documentation électronique depuis douze ans. • Sur cette période le développement de l’Internet a fait exploser l’usage de la documentation ...

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,…

Nuclear material accounting handbook

International Nuclear Information System (INIS)

2008-01-01

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

Effect Of Accounting Lecturer Lecturer Commitment To The Development Of Professional Accounting Empirical Study Lecturer Accounting Faculty Of Economics University Of Muhammadiyah Tangerang 2013

Directory of Open Access Journals (Sweden)

Endraria

2015-04-01

Full Text Available Abstract The purpose of the study in which the researcher is interested in conducting research by taking the title The Effect of Commitment Against Lecturer - Lecturer in Accounting Accounting Profession Development Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013 . This research was conducted at the Faculty of Economics University of Muhammadiyah Tangerang is located at Independence Pioneer Road I No.33 Cikokol Tangerang City. The experiment was conducted at the research site easily accessible for the author. The method used in this research is descriptive quantitative methods which aim to describe the descriptive method of data distribution of each variable.There are significant accounting lecturers commitment to the development of the accounting profession Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013 this is evidenced by the results of hypothesis testing that has been done obtained tcount ttable value 5.7193 and with a significance level of 5 and df n - 2 40-2 38 is equal to 1.686 with the statement concluded that t count t table. Thus Ha Ho accepted and rejected. The conclusion was that there are significant accounting lecturers commitment to the development of the accounting profession Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013. As for advice to be conveyed in this study is the government as a regulator should be able to evaluate the development of the accounting profession especially in Indonesia with the influence of commitment accounting lecturers are expected to improve and develop the accounting profession especially in the Faculty of Economics University of Muhammadiyah Tangerang.

Ranking Accounting Authors and Departments in Accounting Education: Different Methodologies--Significantly Different Results

Science.gov (United States)

Bernardi, Richard A.; Zamojcin, Kimberly A.; Delande, Taylor L.

2016-01-01

This research tests whether Holderness Jr., D. K., Myers, N., Summers, S. L., & Wood, D. A. [(2014). "Accounting education research: Ranking institutions and individual scholars." "Issues in Accounting Education," 29(1), 87-115] accounting-education rankings are sensitive to a change in the set of journals used. It provides…

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

Science.gov (United States)

Ellington, Peter; Williams, Amanda

2017-01-01

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

Deterrents to Accountability.

Science.gov (United States)

Hencley, Stephen P.

This speech assesses potential deterrents to the implementation of accountability in education. The author divides these deterrents into (1) philosophical-ideological; humanist-behaviorist conflicts, individuality versus "techno-urban fascism," and accountability systems tied to the achievement of cognitive objectives at the lower end of Bloom's…

ACCOUNTING PRINCIPLES: EVOLUTION, CONTENT, CONSEQUENCES

Directory of Open Access Journals (Sweden)

Liliana LAZARI

2017-04-01

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

Revamping High School Accounting Courses.

Science.gov (United States)

Bittner, Joseph

2002-01-01

Provides ideas for updating accounting courses: convert to semester length; focus on financial reporting/analysis, financial statements, the accounting cycle; turn textbook exercises into practice sets for the accounting cycle; teach about corporate accounting; and address individual line items on financial statements. (SK)

Giddens’ Triad in Accounting Research

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Edson Roberto Macohon

2015-09-01

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

The International Development in Accounting

Institute of Scientific and Technical Information of China (English)

乔志宏

2014-01-01

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

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

Directory of Open Access Journals (Sweden)

Aurelian Virgil BĂLUŢĂ

2012-06-01

Full Text Available The following issues are being adressed in this paper: the relationship of accounting and accounting law with the local economy, the relationship of accounting and accounting law with macroeconomics, establishing public policies for certain categories of enterprises based on information provided by accounting and accounting law, the relationship of accounting and accounting law with macroeconomics foresight and forecast, the relationship of accounting and accounting law with the labor economy, the impact the wage regulations has on public economic policies under firm ownership change.

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.

Public Accountancy Handbook.

Science.gov (United States)

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

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

Jalan Terjal Menuju Professional Accountant

OpenAIRE

Wardoyo, Trimanto Setyo

2007-01-01

To be professional accountant is not easy. The candidate has to follow some stages. He (She) has to be graduate from S1 degree majoring in accounting, completing accounting education program and passing the examination of certified public accountant.Furthermore, in order to get lisence to practice as public accountant the candidate should have practical experience equivalent to 1:500 hours. These stages could be reached only if supported by excellence academics and nonacademics capabilities.

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...

The Earnings Management Motivation: Accrual Accounting vs. Cash Accounting

Directory of Open Access Journals (Sweden)

Sandeep Goel

2016-09-01

Full Text Available The Accrual basis of accounting has always found favour amongst corporate practitioners of earnings management. There have been extensive studies on earnings management, focusing on earnings hazards. This paper contributes to the literature by showing market inclination to accrual basis of accounting as motivated by a desire for earnings management. It analyzes the sample units’ performance in regard to accrual-indicators vs. cash-indicators and their pervasiveness on stock pricing in India. In India, the corporate ownership model is the Promoter Dominated Shareholders Model (PDSHM which makes this study unique in highlighting earnings management motivation. The units show a market preference for accrual numbers and motivation for earnings management as clear in their stock pricing behavior. I hope the study improves investors’ perception of the reliability of a firm’s performance, as measured by earnings. It is of use to the users of financial accounting and corporate finance globally for rationalizing the motivation behind earnings manipulation by the management.

CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

Directory of Open Access Journals (Sweden)

Cristina PRICHICI

2015-04-01

Full Text Available In the current economic background companies invest in finding complete solutions for the integration of all business functions (sales, logistics, accounting aso., control, centralized coordination and harmonization of systems and financial management operations, data storage and resilience of services as well as cost savings. Technological trend of recent years brings forward the concept of cloud computing, an innovative model of processing and storage of data that allows companies to run business processes on IT infrastructures in conditions of economical optimization. Cloud computing allows companies to effectively and economically use IT applications and infrastructures through the model "use as you need and pay as you go". However, before deploying the data and applications in the virtual environment, organizations must take into account the implications of such a decision on the financial reporting process. In this respect, the paper aims to analyze the impact of cloud computing technology onthe main operational modules used for obtaining accounting data for financial reporting.

ENVIRONMENTAL ACCOUNTING IN AGRICULTURE: NUTRIENT ACCOUNTING AND OTHER ASPECTS

Directory of Open Access Journals (Sweden)

P URFI

2003-04-01

Full Text Available While traditional accounting focuses on accounting for capital assets, costs, yields valued and sold in the market, environmental accounting intends to do the same with non-marketed capital assets, costs and yields, that is, externalities. The farm level nutrient balances are based on an input-output comparison, in which the nutrients entering the farm within inputs are compared to nutrients leaving the farm within the sold products. The method considers the amounts of nutrients entering the farm but not leaving it with the products to be wastes polluting the environment. The weakness of this approach is the handling of stock changes. In a farming year high amounts of nutrients contained in unsold products are not wastes, nor are they stored in the soil, but are stored in the stocks. To handle this problem the concepts of external nutrient balance and internal nutrient balance are introduced, and are tested in case studies of two Hungarian mixed farms.

Communication received from Japan Concerning its Policies Regarding the Management of Plutonium; Comunicacion recibida del Japon en relacion con sus politicas referentes a la gestion del plutonio

Energy Technology Data Exchange (ETDEWEB)

NONE

2010-12-14

The Director General has received a note verbale dated 14 September 2010 from the Permanent Mission of Japan to the IAEA in the enclosures of which the Government of Japan, in keeping with its commitment under the Guidelines for the Management of Plutonium (contained in INFCIRC/5491 of 16 March 1998 and hereinafter referred to as the 'Guidelines'), and in accordance with Annexes B and C of the Guidelines, has made available annual figures for holdings of civil unirradiated plutonium and the estimated amount of plutonium contained in spent civil reactor fuel as of 31 December 2009 [Spanish] El Director General ha recibido una nota verbal de fecha 14 de septiembre de 2010 de la Mision Permanente del Japon ante el OIEA, en cuyos anexos el Gobierno del Japon, en cumplimiento de su compromiso contraido en virtud de las Directrices para la gestion del plutonio (transcritas en el documento INFCIRC/5491 de 22 de junio de 1998 y en adelante denominadas las 'directrices') y, de conformidad con los anexos B y C de las directrices, ha presentado las cifras anuales de sus existencias nacionales de plutonio no irradiado de uso civil y la cantidad estimada de plutonio contenido en el combustible gastado de reactores de uso civil, al 31 de diciembre de 2009.

Communication received from China Concerning Its Policies Regarding the Management of Plutonium; Comunicacion recibida de China en relacion con sus politicas referentes a la gestion del plutonio

Energy Technology Data Exchange (ETDEWEB)

NONE

2011-01-14

The Secretariat has received a note verbale dated 21 December 2010 from the Permanent Mission of China to the IAEA in the enclosure of which the Government of China, in keeping with its commitment under the Guidelines for the Management of Plutonium (contained in INFCIRC/549 of 16 March 1998 and hereinafter referred to as the 'Guidelines'), and in accordance with Annexes B and C of the Guidelines, has made available information on its annual figures for holdings of civil unirradiated plutonium as of 31 December 2008 and as of 31 December 2009 [Spanish] La Secretaria ha recibido una nota verbal, de fecha 21 de diciembre de 2010, de la Mision Permanente de China ante el OIEA en cuyo anexo el Gobierno de China, en cumplimiento de su compromiso contraido en virtud de las Directrices para la gestion del plutonio (transcritas en el documento INFCIRC/5491 de 22 de junio de 1998 y denominadas en adelante las 'Directrices') y de conformidad con los anexos B y C de las Directrices, ha presentado informacion sobre las cifras anuales de sus existencias de plutonio no irradiado de uso civil a 31 de diciembre de 2008 y a 31 de diciembre de 2009.

Communication Received from Switzerland Concerning its Policies Regarding the Management of Plutonium; Comunicacion recibida de Suiza en relacion con sus politicas referentes a la gestion del plutonio

Energy Technology Data Exchange (ETDEWEB)

NONE

2010-06-01

The Secretariat has received a note verbale dated 4 May 2010 from the Permanent Mission of Switzerland to the IAEA in the enclosures of which the Government of Switzerland, in keeping with its commitment under the Guidelines for the Management of Plutonium (contained in INFCIRC/549 of 16 March 1998 and hereinafter referred to as 'Guidelines') and in accordance with Annexes B and C of the Guidelines, has made available annual figures for its holdings of civil unirradiated plutonium and the estimated amounts of plutonium contained in spent civil reactor fuel as of 31 December 2009 [Spanish] La Secretaria ha recibido una nota verbal, de fecha 4 de mayo de 2010, de la Mision Permanente de Suiza ante el OIEA, en cuyos anexos el Gobierno de Suiza, en cumplimiento de su compromiso contraido en virtud de las Directrices para la gestion del plutonio (transcritas en el documento INFCIRC/549 de 16 de marzo de 1998 y a las que en adelante se denominara 'directrices') y de conformidad con los anexos B y C de esas directrices, ha presentado las cifras anuales de sus existencias de plutonio no irradiado de uso civil y las cantidades estimadas de plutonio contenido en el combustible gastado de reactores de uso civil, al 31 de diciembre de 2009.

Communication Received from Switzerland Concerning its Policies Regarding the Management of Plutonium; Comunicacion recibida de Suiza en relacion con sus politicas referentes a la gestion del plutonio

Energy Technology Data Exchange (ETDEWEB)

NONE

2007-12-04

The Secretariat has received a Note Verbale dated 3 September 2007 from the Permanent Mission of Switzerland to the IAEA in the enclosures of which the Government of Switzerland, in keeping with Switzerland's commitment under the Guidelines for the Management of Plutonium (contained in INFCIRC/549 of 16 March 1998 and hereinafter referred to as 'Guidelines') and in accordance with Annexes B and C of the Guidelines, has made available annual figures for its holdings of civil unirradiated plutonium and the estimated amounts of plutonium contained in spent civil reactor fuel as of 31 December 2006 [Spanish] La Secretaria ha recibido una nota verbal, de fecha 3 de septiembre de 2007, de la Mision Permanente de Suiza ante el OIEA, en cuyos anexos el Gobierno de Suiza, en cumplimiento de su compromiso contraido en virtud de las Directrices para la gestion del plutonio (transcritas en el documento INFCIRC/549 de 22 de junio de 1998 y a las que en adelante se denominara 'directrices') y de conformidad con los anexos B y C de esas directrices, ha presentado las cifras anuales de sus existencias de plutonio no irradiado de uso civil y las cantidades estimadas de plutonio contenido en el combustible gastado de reactores de uso civil, al 31 de diciembre de 2006.

Accountability: Brand L.

Science.gov (United States)

Lessinger, Leon M.

Effective accountability always involves four essential elements: Knowledge of what is required, knowledge of who is responsible to whom, knowledge of how to be successful, and knowledge of the consequences of not being successful. The movement in education now called accountability has added the additional requirement that educators stipulate the…

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...

75 FR 81684 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

Science.gov (United States)

2010-12-28

... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2011 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''), established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

78 FR 11915 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

Science.gov (United States)

2013-02-20

... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2013 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

77 FR 2576 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

Science.gov (United States)

2012-01-18

... Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2012 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting... through registration of public accounting firms and standard setting, inspection, and disciplinary...

When accounting was economics

Directory of Open Access Journals (Sweden)

Mieczysław Dobija

2015-04-01

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

ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

OpenAIRE

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

2010-01-01

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

Financial accounting for radiology executives.

Science.gov (United States)

Seidmann, Abraham; Mehta, Tushar

2005-03-01

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

13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

Science.gov (United States)

2010-01-01

... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Financial Accounting Standards Board (FASB), supplemented by Regulatory Accounting Principles (RAP) as identified by... set forth in FASB Statement of Financial Accounting Standards No. 15, Accounting by Debtors and...

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...

Implementing Replacement Cost Accounting

Science.gov (United States)

1976-12-01

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

Impasse of the 21st century accountants: Need for ethical revolution, enforcement of accounting guidelines and discipline

Directory of Open Access Journals (Sweden)

Patrick Amaechi Egbunike

2017-06-01

Full Text Available Ethical uprising, enforcement of accounting guidelines and discipline by statutory accounting body is an issue of concern that need to be uphold due to the succession of corporate scandals that took place in Nigeria and the world over, thereby undermining the image of the accountancy profession. These corporate scandals in no doubt challenged the credibility of financial statements, auditing and corporate governance practices for which accountants are directly linked with. In this paper, we examined the impasse of the 21st century accountants and the need for ethical revolution, enforcement of accounting guidelines and discipline by statutory accounting body for erring accountants. Several impasses facing the 21st century accountants were identified such as expectation gap (resulting to loss of public confidence in the profession, falsifying financial statements and engaging in ‘negative accounting’ among others. Questionnaire was administered to three (3 classes of respondents (investors, auditors and accounting regulatory bodies and the data obtained were subjected to Pearson Product Moment Correlation. The study found that the impasse facing the 21st century accountants can be repealed via ethical revolution, enforcement of accounting guidelines and discipline by statutory accounting body for erring accountants. Owing to the above findings, we proposed that the accounting regulatory bodies and the government should sanction accountants and firms engaged in unscrupulous accounting practices as well as revoking the licenses of professional accountants that precipitate such actions. As a matter of fact, seminars and workshop on issues relating to ethics and accounting guidelines should be organized for professional accountants. Also, code of professional conducts should be strictly enforced on all professional accountants by the regulatory body. It is our candid believe that if these recommendations are fully implemented, it will go a long

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

Directory of Open Access Journals (Sweden)

Ahmed Mohammadali-Haji

2016-05-01

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

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

Directory of Open Access Journals (Sweden)

Svirko S.V.

2017-03-01

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

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

OpenAIRE

Kabiru Isa Dandago; Nor Azlina Binti Shaari

2013-01-01

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

Accounting engineering for sustainable development

Directory of Open Access Journals (Sweden)

Sidornya A.

2017-01-01

Full Text Available The article deals with the sustainable development of industrial enterprises in Russia, accounting for sustainable industrial growth of the national economy, tools of accounting engineering aimed at creating an information basis of transformation the Russian economic model to knowledge based economy. The proposed mechanism of ownership control of industrial enterprises in the context of long-term planning of the national economy. Theoretical bases of accounting engineering, its tools are defined. A brief review of the literature on the problem of accounting engineering is provided. A practical example of the application of the accounting engineering logic for the industrial enterprise is reviewed. It describes the research results obtained during the last 25 years of Russian scientific school of accounting engineering. Conclusions and recommendations on the use of accounting engineering to sustainable development of the Russian economy are formulated.

Les unités pastorales du Sahel sénégalais, outils de gestion de l’elevage et des espaces pastoraux. projet durable ou projet de développement durable ?

Directory of Open Access Journals (Sweden)

Abdrahmane Wane

2006-12-01

Full Text Available Au Ferlo (Sahel sénégalais, la durabilité de l’élevage pastoral repose sur la diversité et la flexibilité des régimes de mobilité. Depuis les années 90, le Projet d’Appui à l’Elevage (PAPEL intervient dans la zone pour organiser la gestion des ressources naturelles à l’échelle des unités pastorales (UP, avec l’objectif affiché d’assurer le contrôle et la durabilité de cette activité. Nous avons tenté d’évaluer la pertinence de la généralisation de ce projet d’envergure à l’aune des caractéristiques propres au pastoralisme, dorénavant reconnu comme la meilleure forme de mise en valeur dans l’environnement incertain du Ferlo. Même si les unités pastorales de gestion des ressources ont prouvé leur intérêt dans plusieurs cas de la première phase du projet en zone pastorale, il semble que dans le contexte sénégalais actuel de politique sectorielle agricole, et d’accaparement privé des ressources foncières, la généralisation systématique du schéma des UP sur tout le territoire risquerait plutôt de menacer la durabilité de la mobilité pastorale.In Ferlo (Senegalese Sahel, the sustainability of the livestock farming depends on the diversity and the flexibility of the regulations of mobility. Since the 90s, the PAPEL (Senegalese Support Project for Livestock has intervened in the area in order to manage the natural resources on the scale of the pastoral units (UP with the declared objective to ensure the control and the sustainability of this activity.  We tried to estimate the relevance of the general implementation of this large-scale project by the yardstick of the characteristics peculiar to Pastoralism, henceforth known as the best valorisation form in the uncertain environment of Ferlo. Even if the pastoral units as tools of the natural resource management have demonstrated their interest in many cases of the first stage of the project in the pastoral area, it seems that, in the

Verification Account Management System (VAMS)

Data.gov (United States)

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

La gestion sanitaire des élevages de rongeurs utilisés en recherche biomédicale: II. Les facteurs pouvant influencer I'implantation d'un programme de gestion sanitaire.

Science.gov (United States)

1986-02-01

FACTORS INFLUENCING THE IMPLEMENTATION OF A MONITORING PROGRAM: This article outlines the principal factors that should be taken into account in a quality assurance program for rodents used in biomedical research.

Comprendre les obstacles à la paix dans la région des Grands Lacs ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Intégration régionale, commerce et essor du secteur privé (Namibie ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Building a New South Africa Volume 4 : Environment ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Production et commercialisation durables de l'indigo au Salvador ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Protection sociale et travailleurs pauvres en Égypte | CRDI - Centre ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Soutien institutionnel à l'Ethiopian Development Research Institute ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Synthèse et diffusion de résultats de recherche à l'échelle régionale ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Soutien institutionnel à l'Initiative prospective agricole et rurale ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Croissance de l'emploi dans le secteur manufacturier (structuré et ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Compréhension des traumatismes et du processus de réconciliation ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Soutien institutionnel à l'Institute for Policy Analysis and Research ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Site d'enfouissement de Mbeubeuss : Étude de l'impact sur la santé ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Adaptation aux changements climatiques et résilience en Asie du Sud

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Les technologies de l'information et de la communication au service ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Renforcement de la recherche sur les politiques et du plaidoyer ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Réduction de la pauvreté par le truchement du développement du ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Changements climatiques, innovation et technologies de l ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Bourse de recherche postdoctorale sur l'Amérique centrale et les ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Voie d'acheminement de contenu et de services (telecentre.org ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Subventions à la mobilité bilatérale Canada-Afrique du Sud pour les ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Sécurité alimentaire, soins adéquats et environnement (Tanzanie et ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Stratégies de lutte antitabac à Maurice | CRDI - Centre de ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Crise financière mondiale et vulnérabilité au Cambodge | CRDI ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Soutien institutionnel au Kenya Institute for Public Policy Research ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Envois de fonds vers les zones de conflit - le cas de la diaspora ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Réseau d'universités et de conseils pour l'innovation au service du ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Atténuation des risques pour la santé dans le secteur de la poterie ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Vulnérabilité et adaptation face aux changements climatiques et au ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Raúl Prebisch et les défis du XXIe siècle | CRDI - Centre de ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Security Sector Reform in the Arab Region | CRDI - Centre de ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Building a New South Africa Volume 3 : Science and Technology ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Créer un conseil arabe des sciences sociales | CRDI - Centre de ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Innovations pour améliorer les vaccins pour le bétail | CRDI - Centre ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Programme des cycles supérieurs et de recherche en études sur les ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Soutien institutionnel de l'Institute of Social Studies Trust | CRDI ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Conflit armé en Colombie : différentes ressources, différents conflits ...

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Punto J : portail d'information sur la santé et le VIH/sida par et pour les

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

Nouveau webinaire IWRA/CRDI sur les changements climatiques et la gestion adaptive de l'eau. L'Association internationale de ressources en eau (IWRA), en étroite collaboration avec le CRDI, organise un webinaire intitulé "Changements climatiques et gestion adaptive de l'eau: des... Voir davantageNouveau webinaire ...

Katanga, RD Congo

African Journals Online (AJOL)

SARAH

31 mai 2014 ... 2Section Gestion de l'eau et fertilité du sol, Antenne Gestion des ... mesure par sa capacité à produire de manière ... Le maintien de cette performance est vital tandis .... de l'office Congolais de Contrôle (OCC) en vue de.

Partenariats pour le renforcement des capacités scientifiques et ...

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

INRV s'est toujours concentré sur des maladies locales en dépendant, dans une large mesure, des capacités de ses propres .... Indicateurs de performance .... le système de gestion de l'inspection du poisson, les systèmes de gestion de la ...

CREATIVE ACCOUNTING AND TAX DODGING

Directory of Open Access Journals (Sweden)

Doina Rada

2012-01-01

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

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

OpenAIRE

Marenych Tetyana H

2016-01-01

The aim of the article is justification of the need to specify in the order on accounting policies not only the elements of the accounting policy itself but also the initial accounting estimates, which will increase the reliability of financial reporting and the development of proposals on improvement of the given administrative documents of the enterprise. It is noted that in recent years the importance of a high-quality accounting policy has increased significantly not onl...

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 ...

VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ?

OpenAIRE

Valentin Gabriel CRISTEA

2017-01-01

The valuation for biological assets is regulated by IAS 41. Interesting debate is what valuation models it is better to use: historical cost accounting or fair value accounting? I will discuss advantages and disadvantages in this case.

Issues Of Managerial Accounting Methodology

OpenAIRE

Barulina E.V; Barulina M.S

2012-01-01

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

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

OpenAIRE

Roshchektayeva U. Y.

2016-01-01

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

Activty- versus Variability-Based Management Accounting

DEFF Research Database (Denmark)

Israelsen, Poul

Bogen var blandt finalisterne til modtagelse af 1994-prisen “Contribution to Management Accounting Literature Award”, som uddeles af "The Management Accounting Section of the American Accounting Association"......Bogen var blandt finalisterne til modtagelse af 1994-prisen “Contribution to Management Accounting Literature Award”, som uddeles af "The Management Accounting Section of the American Accounting Association"...

Delphi Accounts Receivable Module -

Data.gov (United States)

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

Interrelation of accounting types in Ukraine

OpenAIRE

Задорожний, Зеновій Васильович

2015-01-01

The issue of essence of managerial and production accounting and their interrelation with other accounting types has been considered. It has been indicated that managerial accounting is a constituent of production accounting in the part of accounting for expenses.

The Relevant Skills for Forensic Accountants – Can the Romanian Accounting Education Programs offer them?

Directory of Open Access Journals (Sweden)

Bobițan Nicolae

2017-01-01

Full Text Available In Romania for becoming a forensic accountant it is necessary, as preliminary conditions, first,to have a bachelor`s degree in accounting or finance, and second, to attain a certification, aschartered accountant, given by the professional body, CECCAR, and after that, as forensicaccountant. The purpose of this study is to investigate whether the Romanian academic educationand the professional education can assure all the relevant skills for a forensic accountant. In orderto achieve the objective, first, the authors investigated the most important studies which have thepurpose to identify the relevant skills for a forensic accountant. Second, the authors reviewed thecurriculum of the most important faculties with the aim to find and connect different courses withdifferent skills. The purpose was to determine how the forensic accounting education, offered to theprofessional accountants, assures them, all the relevant skills that are necessary in the profession.