Accounting Systems and the Electronic Office.

Science.gov (United States)

Gafney, Leo

1986-01-01

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

Regression Analysis: Instructional Resource for Cost/Managerial Accounting

Science.gov (United States)

Stout, David E.

2015-01-01

This paper describes a classroom-tested instructional resource, grounded in principles of active learning and a constructivism, that embraces two primary objectives: "demystify" for accounting students technical material from statistics regarding ordinary least-squares (OLS) regression analysis--material that students may find obscure or…

Assessment of the Potential for Human Resource Accounting in Venezuelan Navy Management Decision Making.

Science.gov (United States)

1981-12-01

Accounting Association, 1957, op. cit, p. 6. 23. Horngren , Charles, " Cost Accounting : A Managerial Emphasis," Solutions Manual, Prentice-Hall...Model," Management Accounting , December 1977. Savich, R. S . and Ehrenreich, K. E., " Cost /Benefits Analysis of Human Resource Accounting Alternatives...A0A112 T40 NAVAL POSTGRADUATE SCHOOL MONTEREY CA F/ S S / ASSESS1ENT OF THE POTENTIAL FOR HUMAN RESOURCE ACCOUNTING IN VE-ETC(Ul EC GS K FI MARN

Resource control in ATLAS distributed data management: Rucio Accounting and Quotas

CERN Document Server

Barisits, Martin-Stefan; The ATLAS collaboration

2015-01-01

The ATLAS Distributed Data Management system stores more than 160PB of physics data across more than 130 sites globally. Rucio, the next-generation data management system of ATLAS has been introduced to cope with the anticipated workload of the coming decade. The previous data management system DQ2 pursued a rather simplistic approach for resource management, but with the increased data volume and more dynamic handling of data workflows required by the experiment, a more elaborate approach to this issue is needed. This document describes how resources, like storage, accounts and replication requests, are accounted in Rucio. Especially the measurement of used logical storage space is fundamentally different in Rucio than it’s predecessor DQ2. We introduce a new concept of declaring quota policies (limits) for accounts in Rucio. This new quota concept is based on accounts and RSE (Rucio storage element) expressions, which allows the definition of account limits in a dynamic way. This concept enables the opera...

Gender Analysis Of Electronic Information Resource Use: The Case ...

African Journals Online (AJOL)

Based on the findings the study concluded that access and use of electronic information resources creates a “social digital divide” along gender lines. The study ... Finally, the library needs to change its marketing strategies on the availability of electronic information resources to increase awareness of these resources.

Users satisfaction with electronic information resources and services ...

African Journals Online (AJOL)

This study investigated users satisfaction on the use of electronic information resources and services in MTN Net libraries in ABU & UNIBEN. Two objectives and one null hypotheses were formulated and tested with respect to the users' satisfaction on electronic information resources and services in MTN Net libraries in ...

78 FR 39200 - Authentication of Electronic Signatures on Electronically Filed Statements of Account

Science.gov (United States)

2013-07-01

... LIBRARY OF CONGRESS Copyright Office 37 CFR Part 201 [Docket No. 2013-5] Authentication of Electronic Signatures on Electronically Filed Statements of Account AGENCY: U.S. Copyright Office, Library of Congress. ACTION: Notice of proposed rulemaking; correction. SUMMARY: The U.S. Copyright Office published a...

Generation of SEEAW asset accounts based on water resources management models

Science.gov (United States)

Pedro-Monzonís, María; Solera, Abel; Andreu, Joaquín

2015-04-01

One of the main challenges in the XXI century is related with the sustainable use of water. This is due to the fact that water is an essential element for the life of all who inhabit our planet. In many cases, the lack of economic valuation of water resources causes an inefficient water use. In this regard, society expects of policymakers and stakeholders maximise the profit produced per unit of natural resources. Water planning and the Integrated Water Resources Management (IWRM) represent the best way to achieve this goal. The System of Environmental-Economic Accounting for Water (SEEAW) is displayed as a tool for water allocation which enables the building of water balances in a river basin. The main concern of the SEEAW is to provide a standard approach which allows the policymakers to compare results between different territories. But building water accounts is a complex task due to the difficulty of the collection of the required data. Due to the difficulty of gauging the components of the hydrological cycle, the use of simulation models has become an essential tool extensively employed in last decades. The target of this paper is to present the building up of a database that enables the combined use of hydrological models and water resources models developed with AQUATOOL DSSS to fill in the SEEAW tables. This research is framed within the Water Accounting in a Multi-Catchment District (WAMCD) project, financed by the European Union. Its main goal is the development of water accounts in the Mediterranean Andalusian River Basin District, in Spain. This research pretends to contribute to the objectives of the "Blueprint to safeguard Europe's water resources". It is noteworthy that, in Spain, a large part of these methodological decisions are included in the Spanish Guideline of Water Planning with normative status guaranteeing consistency and comparability of the results.

Organizational matters of competition in electronic educational resources

Directory of Open Access Journals (Sweden)

Ирина Карловна Войтович

2015-12-01

Full Text Available The article examines the experience of the Udmurt State University in conducting competitions of educational publications and electronic resources. The purpose of such competitions is to provide methodological support to educational process. The main focus is on competition of electronic educational resources. The technology of such contests is discussed through detailed analysis of the main stages of the contest. It is noted that the main task of the preparatory stage of the competition is related to the development of regulations on competition and the definition of criteria for selection of the submitted works. The paper also proposes a system of evaluation criteria of electronic educational resources developed by members of the contest organizing committee and jury members. The article emphasizes the importance of not only the preparatory stages of the competition, but also measures for its completion, aimed at training teachers create quality e-learning resources.

Application Framework Of Integrated Energy Resources Planning Considering Full Environmental Accounting

Energy Technology Data Exchange (ETDEWEB)

Kanayama, Paulo Helio; Morales Udaeta, Miguel Edgar; Ribeiro Galvao, Luis Claudio; Baesso Grimoni, Jose Aquiles

2010-09-15

This paper describes the full environmental accounting being used in RAA (Administrative Region of Aracatuba), an area composed of 43 municipalities in Sao Paulo, Brazil. The full environment accounting shows the vulnerabilities and advantages in the region that can be used as a tool for public awareness and involvement in decision making to choose the most appropriate energy resources of the region. It is characterized by four main environmental categories: aerial, aquatic, land and anthropogenic mediums, each to be used as a tool for decision making in energy planning, specifically with the methodology of PIR - Integrated Energy Resources Planning.

DOD Controls Over Resources Used to Account for Missing U.S. Personnel

National Research Council Canada - National Science Library

1997-01-01

We are providing this report for your information and use. This evaluation responds to two congressional requests to investigate allegations of DoD negligence in accounting for resources used to achieve full accounting for U.S...

CHALLENGES OF ELECTRONIC INFORMATION RESOURCES IN ...

African Journals Online (AJOL)

This paper discusses the role of policy for proper and efficient library services in the electronic era. It points out some of the possible dangers of embarking in electronic resources without a proper focus at hand. Thus, it calls for today's librarians and policy makers to brainstorm and come up with working policies suitable to ...

Human Resource Accounting: Interests and Conflicts. A Discussion Paper. CEDEFOP Panorama.

Science.gov (United States)

Frederiksen, Jens V.; Westphalen, Sven-Age

This document examines the principles, use, and benefits of human resource accounting (HRA), which uses numerical and nonnumerical data on items such as costs and benefits of training, staff turnover, absenteeism, and the value of employees' knowledge to measure the value of human resources in enterprises. The introduction presents an overview of…

Ecosystem accounts define explicit and spatial trade-offs for managing natural resources.

Science.gov (United States)

Keith, Heather; Vardon, Michael; Stein, John A; Stein, Janet L; Lindenmayer, David

2017-11-01

Decisions about natural resource management are frequently complex and vexed, often leading to public policy compromises. Discord between environmental and economic metrics creates problems in assessing trade-offs between different current or potential resource uses. Ecosystem accounts, which quantify ecosystems and their benefits for human well-being consistent with national economic accounts, provide exciting opportunities to contribute significantly to the policy process. We advanced the application of ecosystem accounts in a regional case study by explicitly and spatially linking impacts of human and natural activities on ecosystem assets and services to their associated industries. This demonstrated contributions of ecosystems beyond the traditional national accounts. Our results revealed that native forests would provide greater benefits from their ecosystem services of carbon sequestration, water yield, habitat provisioning and recreational amenity if harvesting for timber production ceased, thus allowing forests to continue growing to older ages.

Use of Electronic Resources in a Private University in Nigeria ...

African Journals Online (AJOL)

The study examined awareness and constraints in the use of electronic resources by lecturers and students of Ajayi Crowther University, Oyo, Nigeria. It aimed at justifying the resources expended in the provision of electronic resources in terms of awareness, patronage and factors that may be affecting awareness and use ...

Electronic Resources Management System: Recommendation Report 2017

KAUST Repository

Ramli, Rindra M.

2017-05-01

This recommendation report provides an overview of the selection process for the new Electronic Resources Management System. The library has decided to move away from Innovative Interfaces Millennium ERM module. The library reviewed 3 system as potential replacements namely: Proquest 360 Resource Manager, Ex Libris Alma and Open Source CORAL ERMS. After comparing and trialling the systems, it was decided to go for Proquest 360 Resource Manager.

use of electronic resources by graduate students of the department

African Journals Online (AJOL)

respondent's access electronic resources from the internet via Cybercafé .There is a high ... KEY WORDS: Use, Electronic Resources, Graduate Students, Cybercafé. INTRODUCTION ... Faculty of Education, University of Uyo, Uyo. Olu Olat ...

Use and User Perception of Electronic Information Resources: A Case Study of Siva Institute of Frontier Technology, India

Directory of Open Access Journals (Sweden)

Velmurugan Chandran

2013-12-01

Full Text Available The present study aims to explore the use and user perception of electronic resources in Siva Institute of Frontier Technology, India. A total number of 123 users were taken into account for the study through a questionnaire-based survey method. A well-structured questionnaire was designed and distributed to the selected 200 students and staff members. 123 copies of the questionnaires were returned dully filled in and the overall response rate was 61.50 percent. The questionnaire contained both open- and close-ended questions. The collected data were classified, analyzed, and tabulated by using simple statistical methods. This study covers the impact of electronic resources on students and faculty in their academic pursuit.

Utilization of electronic information resources by academic staff at ...

African Journals Online (AJOL)

The study investigated the utilization of Electronic Information resources by the academic staff of Makerere University in Uganda. It examined the academic staff awareness of the resources available, the types of resources provided by the Makerere University Library, the factors affecting resource utilization. The study was ...

Electronic Resources Management Project Presentation 2012

KAUST Repository

Ramli, Rindra M.

2012-01-01

This presentation describes the electronic resources management project undertaken by the KAUST library. The objectives of this project is to migrate information from MS Sharepoint to Millennium ERM module. One of the advantages of this migration

Are Accounting Metrics Applicable to Human Resources? The Case of Return on Valuing Assignments

Directory of Open Access Journals (Sweden)

Adam Steen

2011-09-01

Full Text Available The importance of accounting for human resources has long been recognised by the Accounting profession. Until recently, Human Resource Accounting (HRA literature has been dominated by discussion as to whether humans fit the traditional definition of assets, and how to measure and report them. We investigate the concept of human capital and its measurement through a review of the HRA literature, as well as the literature in Human Resources (HR. This paper then draws on the findings of a small exploratory study into the measurement of Return on Investment (ROI for international assignments. Interview data reveals that intangible costs and benefits are problematic when applying such a metric; that much of the outcome from the assignment is intellectual capital, in its broad sense, and therefore difficult to isolate and effectively measure.

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

Science.gov (United States)

2012-06-08

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

Common accounting system for monitoring the ATLAS distributed computing resources

International Nuclear Information System (INIS)

Karavakis, E; Andreeva, J; Campana, S; Saiz, P; Gayazov, S; Jezequel, S; Sargsyan, L; Schovancova, J; Ueda, I

2014-01-01

This paper covers in detail a variety of accounting tools used to monitor the utilisation of the available computational and storage resources within the ATLAS Distributed Computing during the first three years of Large Hadron Collider data taking. The Experiment Dashboard provides a set of common accounting tools that combine monitoring information originating from many different information sources; either generic or ATLAS specific. This set of tools provides quality and scalable solutions that are flexible enough to support the constantly evolving requirements of the ATLAS user community.

Practical guide to electronic resources in the humanities

CERN Document Server

Dubnjakovic, Ana

2010-01-01

From full-text article databases to digitized collections of primary source materials, newly emerging electronic resources have radically impacted how research in the humanities is conducted and discovered. This book, covering high-quality, up-to-date electronic resources for the humanities, is an easy-to-use annotated guide for the librarian, student, and scholar alike. It covers online databases, indexes, archives, and many other critical tools in key humanities disciplines including philosophy, religion, languages and literature, and performing and visual arts. Succinct overviews of key eme

Utilisation of Electronic Information Resources By Lecturers in ...

African Journals Online (AJOL)

This study assesses the use of information resources, specifically, electronic databases by lecturers/teachers in Universities and Colleges of Education in South Western Nigeria. Information resources are central to teachers' education. It provides lecturers/teachers access to information that enhances research and ...

Discipline, availability of electronic resources and the use of Finnish National Electronic Library - FinELib

Directory of Open Access Journals (Sweden)

Sanna Torma

2004-01-01

Full Text Available This study elaborated relations between digital library use by university faculty, users' discipline and the availability of key resources in the Finnish National Electronic Library (FinELib, Finnish national digital library, by using nationwide representative survey data. The results show that the perceived availability of key electronic resources by researchers in FinELib was a stronger predictor of the frequency and purpose of use of its services than users' discipline. Regardless of discipline a good perceived provision of central resources led to a more frequent use of FinELib. The satisfaction with the services did not vary with the discipline, but with the perceived availability of resources.

The Role of the Acquisitions Librarian in Electronic Resources Management

Science.gov (United States)

Pomerantz, Sarah B.

2010-01-01

With the ongoing shift to electronic formats for library resources, acquisitions librarians, like the rest of the profession, must adapt to the rapidly changing landscape of electronic resources by keeping up with trends and mastering new skills related to digital publishing, technology, and licensing. The author sought to know what roles…

Preservation and conservation of electronic information resources of ...

African Journals Online (AJOL)

The major holdings of the broadcast libraries of the Nigerian Television Authority (NTA) are electronic information resources; therefore, providing safe places for general management of these resources have aroused interest in the industry in Nigeria for sometimes. The need to study the preservation and conservation of ...

Building an electronic resource collection a practical guide

CERN Document Server

Lee, Stuart D

2004-01-01

This practical book guides information professionals step-by-step through building and managing an electronic resource collection. It outlines the range of electronic products currently available in abstracting and indexing, bibliographic, and other services and then describes how to effectively select, evaluate and purchase them.

Analysis of Human Resources Management Strategy in China Electronic Commerce Enterprises

Science.gov (United States)

Shao, Fang

The paper discussed electronic-commerce's influence on enterprise human resources management, proposed and proved the human resources management strategy which electronic commerce enterprise should adopt from recruitment strategy to training strategy, keeping talent strategy and other ways.

Generalized formula for electron emission taking account of the polaron effect

Science.gov (United States)

Barengolts, Yu A.; Beril, S. I.; Barengolts, S. A.

2018-01-01

A generalized formula is derived for the electron emission current as a function of temperature, field, and electron work function in a metal-dielectric system that takes account of the quantum nature of the image forces. In deriving the formula, the Fermi-Dirac distribution for electrons in a metal and the quantum potential of the image obtained in the context of electron polaron theory are used.

Using XML Technologies to Organize Electronic Reference Resources

OpenAIRE

Huser, Vojtech; Del Fiol, Guilherme; Rocha, Roberto A.

2005-01-01

Provision of access to reference electronic resources to clinicians is becoming increasingly important. We have created a framework for librarians to manage access to these resources at an enterprise level, rather than at the individual hospital libraries. We describe initial project requirements, implementation details, and some preliminary results.

Electronic Resources and Mission Creep: Reorganizing the Library for the Twenty-First Century

Science.gov (United States)

Stachokas, George

2009-01-01

The position of electronic resources librarian was created to serve as a specialist in the negotiation of license agreements for electronic resources, but mission creep has added more functions to the routine work of electronic resources such as cataloging, gathering information for collection development, and technical support. As electronic…

THE IMPACT OF ENTERPRISE RESOURCE PLANNING SYSTEMS ON MANAGEMENT ACCOUNTING

Directory of Open Access Journals (Sweden)

Andreea Gabriela PONORÎCĂ

2014-05-01

Full Text Available The added value on the ongoing improvement process of forecasts for financial and non-financial information systems is the main object of this study during nowadays context. Our results reveal the findings of an empirical research on the communication with various software vendors, such as SAP or Oracle, confirming the hypothesis that enterprise resource planning systems are not so well connected with the field of financial reporting analysis, but strongly linked with the management accounting field. Our study is and will be further opened for future research, passing over the limits of resource planning.

Electronic Resources Management System: Recommendation Report 2017

KAUST Repository

Ramli, Rindra M.

2017-01-01

This recommendation report provides an overview of the selection process for the new Electronic Resources Management System. The library has decided to move away from Innovative Interfaces Millennium ERM module. The library reviewed 3 system

The Internet School of Medicine: use of electronic resources by medical trainees and the reliability of those resources.

Science.gov (United States)

Egle, Jonathan P; Smeenge, David M; Kassem, Kamal M; Mittal, Vijay K

2015-01-01

Electronic sources of medical information are plentiful, and numerous studies have demonstrated the use of the Internet by patients and the variable reliability of these sources. Studies have investigated neither the use of web-based resources by residents, nor the reliability of the information available on these websites. A web-based survey was distributed to surgical residents in Michigan and third- and fourth-year medical students at an American allopathic and osteopathic medical school and a Caribbean allopathic school regarding their preferred sources of medical information in various situations. A set of 254 queries simulating those faced by medical trainees on rounds, on a written examination, or during patient care was developed. The top 5 electronic resources cited by the trainees were evaluated for their ability to answer these questions accurately, using standard textbooks as the point of reference. The respondents reported a wide variety of overall preferred resources. Most of the 73 responding medical trainees favored textbooks or board review books for prolonged studying, but electronic resources are frequently used for quick studying, clinical decision-making questions, and medication queries. The most commonly used electronic resources were UpToDate, Google, Medscape, Wikipedia, and Epocrates. UpToDate and Epocrates had the highest percentage of correct answers (47%) and Wikipedia had the lowest (26%). Epocrates also had the highest percentage of wrong answers (30%), whereas Google had the lowest percentage (18%). All resources had a significant number of questions that they were unable to answer. Though hardcopy books have not been completely replaced by electronic resources, more than half of medical students and nearly half of residents prefer web-based sources of information. For quick questions and studying, both groups prefer Internet sources. However, the most commonly used electronic resources fail to answer clinical queries more than half

Mineral resources accounting: A technique formonitoring the Philippine mining industry for sustainable development

Science.gov (United States)

Santos, Teodoro M.; Zaratan, May L.

Mining which extracts exhaustible mineral resources has been condemned by certain sectors as promoting social inequity and underdevelopment. This is so because once a tonne of copper, say, is mined it is forever lost to the future generation. Such perception translates into policies that are usually disadvantageous or even hostile to the industry. Despite this adverse criticism, recent developments in natural resources accounting indicate that mining can truly contribute to the sustainable economic development of a society. True worth of mining in economic development can be assessed and monitored on a continuing basis through an appropriate system of natural accounts (SNA). If the industry is found deficient, such SNA can also point out how the industry can be made to constribute to sustainable growth. The prevailing SNA is criticized as having failed to capture the adverse effects on the welfare of society of producing a nonrenewable resource such as minerals. For instance, the production of copper for a particular year registers an increase in gross national product equivalent to its monetary value. However, the concomitant depletion of the country's natural wealth due to such production is nowhere recorded in the SNA. This faulty accounting gives rise to policies that result in nonsustainable economic growth. In order to address the preceding problem, this paper presents an accounting formula applicable to any nonrenewable resource whereby revenue is decomposed into income and capital components. To achieve sustainable economic growth, it states that the capital component must be invested to generate future incomes. However, investments need not be confined to the same sector. Application of the accounting scheme to the Philippine copper and gold sectors during the 1980-1990 period leads to the following conclusions: (a) by and large, gold and copper mining operations have indeed contributed positively to national income, contrary to allegations of certain

Resource control in ATLAS distributed data management: Rucio Accounting and Quotas

CERN Document Server

Barisits, Martin-Stefan; The ATLAS collaboration; Garonne, Vincent; Lassnig, Mario; Beermann, Thomas Alfons; Vigne, Ralph

2015-01-01

The ATLAS Distributed Data Management system manages more than 160PB of physics data across more than 130 sites globally. Rucio, the next generation Distributed Data Management system of the ATLAS experiment, replaced DQ2 in December 2014 and will manage the experiments data throughout Run 2 of the LHC and beyond. The previous data management system pursued a rather simplistic approach for resource management, but with the increased data volume and more dynamic handling of data workflows required by the experiment, a more elaborate approach to this issue is needed. Rucio was delivered with an initial quota system, but during the first months of operation it turned out to not fully satisfy the collaborations resource management needs. We consequently introduce a new concept of declaring quota policies (limits) for accounts in Rucio. This new quota concept is based on accounts and RSE (Rucio storage element) expressions, which allows the definition of hierarchical quotas in a dynamic way. This concept enables t...

Dynamical resource nexus assessments: from accounting to sustainability approaches

Science.gov (United States)

Salmoral, Gloria; Yan, Xiaoyu

2017-04-01

Continued economic development and population growth result in increasing pressures on natural resources, from local to international levels, for meeting societal demands on water, energy and food. To date there are a few tools that link models to identify the relationships and to account for flows of water, energy and food. However, these tools in general can offer only a static view often at national level and with annual temporal resolution. Moreover, they can only account flows but cannot consider the required amounts and conditions of the natural capital that supplies and maintains these flows. With the emerging nexus thinking, our research is currently focused on promoting dynamical environmental analyses beyond the conventional silo mentalities. Our study aims to show new advancements in existing tools (e.g., dynamical life cycle assessment) and develop novel environmental indicators relevant for the resource nexus assessment. We aim to provide a step forward when sustainability conditions and resilience thresholds are aligned with flows under production (e.g., food, water and energy), process level under analysis (e.g., local production, transport, manufacturing, final consumption, reuse, disposal) and existing biophysical local conditions. This approach would help to embrace and better characterise the spatiotemporal dynamics, complexity and existing links between and within the natural and societal systems, which are crucial to evaluate and promote more environmentally sustainable economic activities.

ANALYTICAL REVIEW OF ELECTRONIC RESOURCES FOR THE STUDY OF LATIN

Directory of Open Access Journals (Sweden)

Olena Yu. Balalaieva

2014-04-01

Full Text Available The article investigates the current state of development of e-learning content in the Latin language. It is noted that the introduction of ICT in the educational space has expanded the possibility of studying Latin, opened access to digital libraries resources, made it possible to use scientific and educational potential and teaching Latin best practices of world's leading universities. A review of foreign and Ukrainian information resources and electronic editions for the study of Latin is given. Much attention was paid to the didactic potential of local and online multimedia courses of Latin, electronic textbooks, workbooks of interactive tests and exercises, various dictionaries and software translators, databases and digital libraries. Based on analysis of the world market of educational services and products the main trends in the development of information resources and electronic books are examined. It was found that multimedia courses with interactive exercises or workbooks with interactive tests, online dictionaries and translators are the most widely represented and demanded. The noticeable lagging of Ukrainian education and computer linguistics in quantitative and qualitative measures in this industry is established. The obvious drawback of existing Ukrainian resources and electronic editions for the study of Latin is their noninteractive nature. The prospects of e-learning content in Latin in Ukraine are outlined.

Elektronik Bilgi Kaynaklarının Seçimi / Selection of Electronic Information Resources

Directory of Open Access Journals (Sweden)

Pınar Al

2003-04-01

Full Text Available For many years, library users have used only from the printed media in order to get the information that they have needed. Today with the widespread use of the Web and the addition of electronic information resources to library collections, the use of information in the electronic environment as well as in printed media is started to be used. In time, such types of information resources as, electronic journals, electronic books, electronic encyclopedias, electronic dictionaries and electronic theses have been added to library collections. In this study, selection criteria that can be used for electronic information resources are discussed and suggestions are provided for libraries that try to select electronic information resources for their collections.

Access to electronic resources by visually impaired people

Directory of Open Access Journals (Sweden)

Jenny Craven

2003-01-01

Full Text Available Research into access to electronic resources by visually impaired people undertaken by the Centre for Research in Library and Information Management has not only explored the accessibility of websites and levels of awareness in providing websites that adhere to design for all principles, but has sought to enhance understanding of information seeking behaviour of blind and visually impaired people when using digital resources.

The Answer Is Blowing in the Wind. Investment in Training from a Human Resource Accounting Perspective.

Science.gov (United States)

Johanson, Ulf

1998-01-01

Presents components of human resource accounting (HRA)--description of human resource costs, estimation of return on investment, estimation of human resource values. Reviews research on the influence of HRA on decision making, concluding that a number of factors inhibit its effective use. (SK)

Library training to promote electronic resource usage

DEFF Research Database (Denmark)

Frandsen, Tove Faber; Tibyampansha, Dativa; Ibrahim, Glory

2017-01-01

Purpose: Increasing the usage of electronic resources is an issue of concern for many libraries all over the world. Several studies stress the importance of information literacy and instruction in order to increase the usage. Design/methodology/approach: The present article presents the results...

Why and How to Measure the Use of Electronic Resources

Directory of Open Access Journals (Sweden)

Jean Bernon

2008-11-01

Full Text Available A complete overview of library activity implies a complete and reliable measurement of the use of both electronic resources and printed materials. This measurement is based on three sets of definitions: document types, use types and user types. There is a common model of definitions for printed materials, but a lot of questions and technical issues remain for electronic resources. In 2006 a French national working group studied these questions. It relied on the COUNTER standard, but found it insufficient and pointed out the need for local tools such as web markers and deep analysis of proxy logs. Within the French national consortium COUPERIN, a new working group is testing ERMS, SUSHI standards, Shibboleth authentication, along with COUNTER standards, to improve the counting of the electronic resources use. At this stage this counting is insufficient and its improvement will be a European challenge for the future.

Principles of formation of the content of an educational electronic resource on the basis of general and didactic patterns of learning

Directory of Open Access Journals (Sweden)

Ольга Юрьевна Заславская

2018-12-01

Full Text Available The article considers the influence of the development of technical means of teaching on the effectiveness of educational and methodical resources. Modern opportunities of information and communication technologies allow creating electronic educational resources that represent educational information that automates the learning process, provide information assistance, if necessary, collect and process statistical information on the degree of development of the content of the school material by schoolchildren, set an individual trajectory of learning, and so on. The main principle of data organization is the division of the training course into separate sections on the thematic elements and components of the learning process. General regularities include laws that encompass the entire didactic system, and in specific (particular cases, those whose actions extend to a separate component (aspect of the system. From the standpoint of the existence of three types of electronic training modules in the aggregate content of the electronic learning resource - information, control and module of practical classes - the principles of the formation of the electronic learning resource, in our opinion, should regulate all these components. Each of the certain principles is considered in the groups: scientific orientation, methodological orientation, systemic nature, accounting of interdisciplinary connections, fundamentalization, systematic and dosage sequence, rational use of study time, accessibility, minimization, operationalization of goals, unified identification diagnosis.

The essence and development of electronic commerce in Ukraine: an accounting aspect

Directory of Open Access Journals (Sweden)

Y.P. Kvach

2015-06-01

Full Text Available The essence and features of electronic commerce in the world and in Ukraine under modern conditions have been observed in the article. The advantages and disadvantages of electronic commerce, development prospects and favorable factors of impact have been determined. The essence, the main tasks, Internet marketing tools as corporate website, context advertising, media advertising, advertising on vidmets, product placement in online games etc., and the benefits of its use for modern Ukrainian enterprises, namely obtaining competitive advantages due to the possibility of saving time and minimizing costs, have been identified. The problem issues of accounting display of electronic commerce, in particular the basic requirements for document processing, have been determined. An important issues for accounting have been determined: the way delivery to the consumer and modeling optimal logistics chain for minimizing road costs; identifying websites as an asset (an intangible asset; settlements with customers; returning goods for various reasons. The rapid development of Internet commerce impacts the method of accounting and economic analysis, creating new job modeling the behavior of an enterprises to obtain competitive advantage.

Calculation of ion storage in electron beams with account of ion-ion interactions

International Nuclear Information System (INIS)

Perel'shtejn, Eh.A.; Shirkov, G.D.

1979-01-01

Ion storage in relativistic electron beams was calculated taking account of ion-ion charge exchange and ionization. The calculations were made for nitrogen ion storage from residual gas during the compression of electron rings in the adhezator of the JINR heavy ion accelerator. The calculations were made for rings of various parameters and for various pressures of the residual gas. The results are compared with analogous calculations made without account of ion-ion processes. It is shown that at heavy loading of a ring by ions ion-ion collisions play a significant part, and they should be taken into account while calculating ion storage

Euler European Libraries and Electronic Resources in Mathematical Sciences

CERN Document Server

The Euler Project. Karlsruhe

The European Libraries and Electronic Resources (EULER) Project in Mathematical Sciences provides the EulerService site for searching out "mathematical resources such as books, pre-prints, web-pages, abstracts, proceedings, serials, technical reports preprints) and NetLab (for Internet resources), this outstanding engine is capable of simple, full, and refined searches. It also offers a browse option, which responds to entries in the author, keyword, and title fields. Further information about the Project is provided at the EULER homepage.

Calculation of helium-like ion dipole susceptibility with account for electron interaction

International Nuclear Information System (INIS)

Pal'chikov, V.G.; Tkachev, A.N.

1989-01-01

Numerical estimations of electron interaction effects are carried out for helium-like ions inserted in a homogeneous electric field. Statistical dipole polarizations and hyperpolarizations are calculated for the main state taking into account corrections of the first order to approximation of noninteracting electrons. Summation according to the full spectrum of intermediate states is carried out by the method of Coulomb-Green functions (CGF), that permitted to use analytical methods to calculate matrix elements of correlation diagrams. When calculating polarizations, relativistic corrections ∼(αZ) 2 , where α - the constant of a fine structure, Z-nucleus charge, are taken into account

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

Directory of Open Access Journals (Sweden)

Hussein Mohammed Alrabba

2017-03-01

Full Text Available The paper seeks to counter several functionalities of the Enterprise Resource Planning system as brought up in the title. Essentially, the system’s role will be viewed in the perspective of regenerating better accounting practices in an advanced business setting and considering the size of the enterprise. However, a satisfying part of the paper attempts to bring out a clear depiction of the Enterprise Resource Planning paradigm/system as the main tool to take any credit made in the business accounts mechanics and base criteria. Subsequently, through this paper, all the roles of the tool at hand in enhancing accounting practices will substantially be played up. This research uses Jordan as the suitable setting for the realization of ERP’s comprehensive capabilities. An empirical research on Jordanian mining industry is used for sampling results as well as a theoretical critical review on the organisations adoption of the ERP system on their accounting systems (Naash & Khamis, 2009. Similarly, the Jordanian banks are briefly highlighted on a theoretical mode in phase of testing the both the alternative and null hypothesis. The empirical study is analyzed using a custom bucketing methodology on measuring the trends in the open-ended questions and attributed to efficiency. The latter are the variables tested on the open-ended questions. On the other hand, the closed questions are subjected to the analysis of variance (ANOVA where the variances between the “yes” and “no” responses is checked. The two analytical approaches of the questionnaires yields are interrelated because of the homogeneity of the question types. Objectively, the null hypotheses Hₒ is tested by implying on the risk factors and challenges facing the system implementation in the organization; it is from the corresponding findings where the research infer its recommendations. The alternative hypotheses Hɪ implicates on the massive encroachments of ERP on the Jordanian

Effects of Electronic Information Resources Skills Training for Lecturers on Pedagogical Practices and Research Productivity

Science.gov (United States)

Bhukuvhani, Crispen; Chiparausha, Blessing; Zuvalinyenga, Dorcas

2012-01-01

Lecturers use various electronic resources at different frequencies. The university library's information literacy skills workshops and seminars are the main sources of knowledge of accessing electronic resources. The use of electronic resources can be said to have positively affected lecturers' pedagogical practices and their work in general. The…

Notes on Economic Depreciation of Natural Resource Stocks and National Accounting

OpenAIRE

John W. Hartwick

1991-01-01

We consider numerous variations on the theme that stock diminution weighted by marginal rent should be netted from basic NNP to account for economic depreciation of natural stocks. Mineral discoveries, durable exhaustible resources, and mining pollution effects are examined. Capital appreciation from transforming land in virgin forest to land in agriculture is considered. Attention is paid to second best prices.

Electronic Commerce Resource Centers. An Industry--University Partnership.

Science.gov (United States)

Gulledge, Thomas R.; Sommer, Rainer; Tarimcilar, M. Murat

1999-01-01

Electronic Commerce Resource Centers focus on transferring emerging technologies to small businesses through university/industry partnerships. Successful implementation hinges on a strategic operating plan, creation of measurable value for customers, investment in customer-targeted training, and measurement of performance outputs. (SK)

Retention of women accountants: The interaction of job demands and job resources

Directory of Open Access Journals (Sweden)

Stella Ribeiro

2016-05-01

Full Text Available Orientation: Most CEOs in South Africa are chartered accountants (CAs. Retaining women CAs might therefore lead to an increase in women in leadership. The Job Demands-Resources model presents a framework to investigate organisational job-related factors that promote or deter voluntary turnover of women CAs. Research purpose: The primary objective was to investigate which organisational factors promote or reduce the risk of turnover intentions for South African women CAs. The secondary objective was to investigate the moderating potential of job resources on the relationship between job demands and turnover intentions. Motivation for the study: There is a fair amount of research on the problems associated with the retention of women CAs in public practice but very little is known about how those problems interact with each other, and whether there are factors that could buffer them. Research design, approach, and method: The study consisted of a sample (n = 851 of women CAs in public practice firms nationally in South Africa. We used structural equation modelling together with moderated regression analysis. Main findings: Job demands promote turnover intentions, whereas job resources have a negative effect on turnover intentions. Counter-intuitively a negative direct effect was found between job insecurity and turnover intentions. Statistical support was found for the moderating role of all job resources, except financial advancement, on the relationship between work–family conflict and turnover intentions; and growth opportunities, on the relationship between job insecurity and turnover intentions. Practical/managerial implications: No job resource measured could buffer the impact of job overload on turnover intentions. Contribution: This is the first study to investigate factors that may retain women CAs in public practice audit, tax, and advisory firms (Big Four Accountancy Firms using the JD-R model. Few studies have investigated the

Accountable Care Organizations and Otolaryngology

Science.gov (United States)

Contrera, Kevin J.; Ishii, Lisa E.; Setzen, Gavin; Berkowitz, Scott A.

2016-01-01

Accountable Care Organizations represent a shift in health care delivery, while providing a significant potential for improved quality and coordination of care across multiple settings. Otolaryngologists have an opportunity to become leaders in this expanding arena. However, the field of otolaryngology-head and neck surgery currently lacks many of the tools necessary to implement value-based care, including performance-measurement, electronic health infrastructure and data management. These resources will become increasingly important for surgical specialists to be active participants in population health. This article reviews the fundamental issues that otolaryngologists should consider when pursuing new roles in Accountable Care Organizations. PMID:26044787

Electron momentum spectroscopy of aniline taking account of nuclear dynamics in the initial electronic ground state

International Nuclear Information System (INIS)

Farasat, M; Golzan, M M; Shojaei, S H R; Morini, F; Deleuze, M S

2016-01-01

The electronic structure, electron binding energy spectrum and (e, 2e) momentum distributions of aniline have been theoretically predicted at an electron impact energy of 1.500 keV on the basis of Born–Oppenheimer molecular dynamical simulations, in order to account for thermally induced nuclear motions in the initial electronic ground state. Most computed momentum profiles are rather insensitive to thermally induced alterations of the molecular structure, with the exception of the profiles corresponding to two ionization bands at electron binding energies comprised between ∼10.0 and ∼12.0 eV (band C) and between ∼16.5 and ∼20.0 eV (band G). These profiles are found to be strongly influenced by nuclear dynamics in the electronic ground state, especially in the low momentum region. The obtained results show that thermal averaging smears out most generally the spectral fingerprints that are induced by nitrogen inversion. (paper)

Why do interracial interactions impair executive function? A resource depletion account.

Science.gov (United States)

Richeson, Jennifer A; Trawalter, Sophie

2005-06-01

Three studies investigated the veracity of a resource depletion account of the impairment of inhibitory task performance after interracial contact. White individuals engaged in either an interracial or same-race interaction, then completed an ostensibly unrelated Stroop color-naming test. In each study, the self-regulatory demands of the interaction were either increased (Study 1) or decreased (Studies 2 and 3). Results revealed that increasing the self-regulatory demands of an interracial interaction led to greater Stroop interference compared with control, whereas reducing self-regulatory demands led to less Stroop interference. Manipulating self-regulatory demands did not affect Stroop performance after same-race interactions. Taken together, the present studies point to resource depletion as the likely mechanism underlying the impairment of cognitive functioning after interracial dyadic interactions.

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...

Environmental-Economic Accounts and Financial Resource Mobilisation for Implementation the Convention on Biological Diversity

OpenAIRE

Cesare Costantino; Emanuela Recchini

2015-01-01

At the Rio “Earth Summit” the Convention on Biological Diversity introduced a global commitment to conservation of biological diversity and sustainable use of its components. An implementation process is going on, based on a strategic plan, biodiversity targets and a strategy for mobilizing financial resources. According to target “2”, by 2020 national accounts should include monetary aggregates related to biodiversity. Environmental accounts can play an important role – together with other i...

Optimizing the Use of Resources of Technogenic Deposits Taking into Account Uncertainties

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Ivan Mikhaylovich Potravny

2017-12-01

Full Text Available The article discusses the problem of resource deterioration and the exhaustion of natural resources as well as the involvement in economic circulation of waste production, resources of technogenic deposits in order to maintain natural capital and support “green” economic growth. This necessitates the development of the mechanism for the environmental management optimization. This mechanism aims at using technogenic deposits in the economy to decrease of both the nature intensity of production and the cost of production. Furthermore, the environmental management optimization should reduce the negative impact of production on the environment. The authors propose to construct a model of economic relevance for the use of waste based on the theory of sustainable development and the theory of substitution of primary natural resources. Under substitutes, we consider useful products, resources from technogenic deposits, resulting from past economic activities. The article considers the problem of accumulation of municipal solid waste and industrial wastes in the regions of Russia in terms of forming and operating the ever-growing technogenic deposits. The authors propose a set of models for the optimum exploitation of technogenic deposits taking into account various factors of the external and internal environment as well as the time factor. The proposed models allow to substantiate and choose the best technologies for the processing of accumulated waste in terms of the reduction of pollution and “green” revenues from the exploitation of technogenic deposits. To account the probabilistic assessments of the geological structure of the technogenic deposits, we propose to use a combination of Monte-Carlo method and of developed optimization models. The authors describe the calculation results and the prospects for the development of a comprehensive model using regional technogenic deposits. The results of the research allow forming an optimal set

Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany

Science.gov (United States)

2012-01-01

The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff calculation: (1) plausibility checks; (2) inlier calculation; and (3) the “one hospital” approach. The assessment is based on the two main goals of G-DRG introduction: improving transparency and efficiency. A further empirical assessment attests high costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with limitations concerning a managerially relevant full cost approach and limitations in terms of advanced activity-based costing at patient-level. However, the scheme has serious flaws in national tariff calculation: inlier calculation is normative, and the “one hospital” model causes cost bias, adjustment and representativeness issues. The G-DRG system was designed for reimbursement calculation, but developed to a standard with strategic management implications, generalized by the idea of adapting a hospital’s cost structures to DRG revenues. This combination causes problems in actual hospital financing, although resource allocation is advanced at hospital level. PMID:22935314

Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany.

Science.gov (United States)

Vogl, Matthias

2012-08-30

The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff calculation: (1) plausibility checks; (2) inlier calculation; and (3) the "one hospital" approach. The assessment is based on the two main goals of G-DRG introduction: improving transparency and efficiency. A further empirical assessment attests high costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with limitations concerning a managerially relevant full cost approach and limitations in terms of advanced activity-based costing at patient-level. However, the scheme has serious flaws in national tariff calculation: inlier calculation is normative, and the "one hospital" model causes cost bias, adjustment and representativeness issues. The G-DRG system was designed for reimbursement calculation, but developed to a standard with strategic management implications, generalized by the idea of adapting a hospital's cost structures to DRG revenues. This combination causes problems in actual hospital financing, although resource allocation is advanced at hospital level.

USE OF ELECTRONIC EDUCATIONAL RESOURCES WHEN TRAINING IN WORK WITH SPREADSHEETS

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Х А Гербеков

2017-12-01

Full Text Available Today the tools for maintaining training courses based on opportunities of information and communication technologies are developed. Practically in all directions of preparation and on all subject matters electronic textbook and self-instruction manuals are created. Nevertheless the industry of computer educational and methodical materials actively develops and gets more and more areas of development and introduction. In this regard more and more urgent is a problem of development of the electronic educational resources adequate to modern educational requirements. Creation and the organization of training courses with use of electronic educational resources in particular on the basis of Internet technologies remains a difficult methodical task.In article the questions connected with development of electronic educational resources for use when studying the substantial line “Information technologies” of a school course of informatics in particular for studying of spreadsheets are considered. Also the analysis of maintenance of a school course and the unified state examination from the point of view of representation of task in him corresponding to the substantial line of studying “Information technologies” on mastering technology of information processing in spreadsheets and the methods of visualization given by means of charts and schedules is carried out.

Analytical Study of Usage of Electronic Information Resources at Pharmacopoeial Libraries in India

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Sunil Tyagi

2014-02-01

Full Text Available The objective of this study is to know the rate and purpose of the use of e-resource by the scientists at pharmacopoeial libraries in India. Among other things, this study examined the preferences of the scientists toward printed books and journals, electronic information resources, and pattern of using e-resources. Non-probability sampling specially accidental and purposive technique was applied in the collection of primary data through administration of user questionnaire. The sample respondents chosen for the study consists of principle scientific officer, senior scientific officer, scientific officer, and scientific assistant of different division of the laboratories, namely, research and development, pharmaceutical chemistry, pharmacovigilance, pharmacology, pharmacogonosy, and microbiology. The findings of the study reveal the personal experiences and perceptions they have had on practice and research activity using e-resource. The major findings indicate that of the total anticipated participants, 78% indicated that they perceived the ability to use computer for electronic information resources. The data analysis shows that all the scientists belonging to the pharmacopoeial libraries used electronic information resources to address issues relating to drug indexes and compendia, monographs, drugs obtained through online databases, e-journals, and the Internet sources—especially polices by regulatory agencies, contacts, drug promotional literature, and standards.

Page 170 Use of Electronic Resources by Undergraduates in Two ...

African Journals Online (AJOL)

undergraduate students use electronic resources such as NUC virtual library, HINARI, ... web pages articles from magazines, encyclopedias, pamphlets and other .... of Nigerian university libraries have Internet connectivity, some of the system.

Model of e-learning with electronic educational resources of new generation

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A. V. Loban

2017-01-01

Full Text Available Purpose of the article: improving of scientific and methodical base of the theory of the е-learning of variability. Methods used: conceptual and logical modeling of the е-learning of variability process with electronic educational resource of new generation and system analysis of the interconnection of the studied subject area, methods, didactics approaches and information and communication technologies means. Results: the formalization complex model of the е-learning of variability with electronic educational resource of new generation is developed, conditionally decomposed into three basic components: the formalization model of the course in the form of the thesaurusclassifier (“Author of e-resource”, the model of learning as management (“Coordination. Consultation. Control”, the learning model with the thesaurus-classifier (“Student”. Model “Author of e-resource” allows the student to achieve completeness, high degree of didactic elaboration and structuring of the studied material in triples of variants: modules of education information, practical task and control tasks; the result of the student’s (author’s of e-resource activity is the thesaurus-classifier. Model of learning as management is based on the principle of personal orientation of learning in computer environment and determines the logic of interaction between the lecturer and the student when determining the triple of variants individually for each student; organization of a dialogue between the lecturer and the student for consulting purposes; personal control of the student’s success (report generation and iterative search for the concept of the class assignment in the thesaurus-classifier before acquiring the required level of training. Model “Student” makes it possible to concretize the learning tasks in relation to the personality of the student and to the training level achieved; the assumption of the lecturer about the level of training of a

OAS :: Accountability :: Human Resources

Science.gov (United States)

OAS, including its organizational structure, each organizational unit's staffing, vacant posts, and a list of procurement notices for formal bids, links to the performance contract and travel control Plan Human Resources Organizational Structure Functions of each organizational unit Vacant Posts

A survey of the use of electronic scientific information resources among medical and dental students

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Aarnio Matti

2006-05-01

Full Text Available Abstract Background To evaluate medical and dental students' utilization of electronic information resources. Methods A web survey sent to 837 students (49.9% responded. Results Twenty-four per cent of medical students and ninteen per cent of dental students searched MEDLINE 2+ times/month for study purposes, and thiry-two per cent and twenty-four per cent respectively for research. Full-text articles were used 2+ times/month by thirty-three per cent of medical and ten per cent of dental students. Twelve per cent of respondents never utilized either MEDLINE or full-text articles. In multivariate models, the information-searching skills among students were significantly associated with use of MEDLINE and full-text articles. Conclusion Use of electronic resources differs among students. Forty percent were non-users of full-text articles. Information-searching skills are correlated with the use of electronic resources, but the level of basic PC skills plays not a major role in using these resources. The student data shows that adequate training in information-searching skills will increase the use of electronic information resources.

Access to electronic information resources by students of federal ...

African Journals Online (AJOL)

The paper discusses access to electronic information resources by students of Federal Colleges of Education in Eha-Amufu and Umunze. Descriptive survey design was used to investigate sample of 526 students. Sampling technique used was a Multi sampling technique. Data for the study were generated using ...

Adoption and use of electronic information resources by medical ...

African Journals Online (AJOL)

This study investigated the adoption and use of electronic information resources by medical science students of the University of Benin. The descriptive survey research design was adopted for the study and 390 students provided the data. Data collected were analysed with descriptive Statistics(Simple percentage and ...

A Model for Urban Environment and Resource Planning Based on Green GDP Accounting System

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Linyu Xu

2013-01-01

Full Text Available The urban environment and resources are currently on course that is unsustainable in the long run due to excessive human pursuit of economic goals. Thus, it is very important to develop a model to analyse the relationship between urban economic development and environmental resource protection during the process of rapid urbanisation. This paper proposed a model to identify the key factors in urban environment and resource regulation based on a green GDP accounting system, which consisted of four parts: economy, society, resource, and environment. In this model, the analytic hierarchy process (AHP method and a modified Pearl curve model were combined to allow for dynamic evaluation, with higher green GDP value as the planning target. The model was applied to the environmental and resource planning problem of Wuyishan City, and the results showed that energy use was a key factor that influenced the urban environment and resource development. Biodiversity and air quality were the most sensitive factors that influenced the value of green GDP in the city. According to the analysis, the urban environment and resource planning could be improved for promoting sustainable development in Wuyishan City.

Where Do Electronic Books Fit in the College Research Arsenal of Resources?

Science.gov (United States)

Barbier, Patricia

2007-01-01

Student use of electronic books has become an accepted supplement to traditional resources. Student use and satisfaction was monitored through an online course discussion board. Increased use of electronic books indicate this service is an accepted supplement to the print book collection.

Strategic Planning for Electronic Resources Management: A Case Study at Gustavus Adolphus College

Science.gov (United States)

Hulseberg, Anna; Monson, Sarah

2009-01-01

Electronic resources, the tools we use to manage them, and the needs and expectations of our users are constantly evolving; at the same time, the roles, responsibilities, and workflow of the library staff who manage e-resources are also in flux. Recognizing a need to be more intentional and proactive about how we manage e-resources, the…

REVIEW OF MOODLE PLUGINS FOR DESIGNING MULTIMEDIA ELECTRONIC EDUCATIONAL RESOURCES FROM LANGUAGE DISCIPLINES

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Anton M. Avramchuk

2015-09-01

Full Text Available Today the problem of designing multimedia electronic educational resources from language disciplines in Moodle is very important. This system has a lot of different, powerful resources, plugins to facilitate the learning of students with language disciplines. This article presents an overview and comparative analysis of the five Moodle plugins for designing multimedia electronic educational resources from language disciplines. There have been considered their key features and functionality in order to choose the best for studying language disciplines in the Moodle. Plugins are compared by a group of experts according to the criteria: efficiency, functionality and easy use. For a comparative analysis of the plugins it is used the analytic hierarchy process.

Modern ICT Tools: Online Electronic Resources Sharing Using Web ...

African Journals Online (AJOL)

Modern ICT Tools: Online Electronic Resources Sharing Using Web 2.0 and Its Implications For Library And Information Practice In Nigeria. ... The PDF file you selected should load here if your Web browser has a PDF reader plug-in installed (for example, a recent version of Adobe Acrobat Reader). If you would like more ...

Establishing and Advancing Electronic Nuclear Material Accounting Capabilities: A Canadian Perspective

International Nuclear Information System (INIS)

Sample, J.

2015-01-01

Under safeguards agreements that the Government of Canada has with the International Atomic Energy Agency (IAEA), and nuclear cooperation agreements with other states, the Canadian Nuclear Safety Commission (CNSC) is required to track the inventory and movement of all safeguarded material. As safeguards programmes evolve, including the implementation of Integrated Safeguards, the scope of the reporting requirements for facilities within Canada has also increased. At the same time, ensuring the secure transmission of the associated data continues to be an overarching factor. The changes that are occurring in the nuclear material accounting (NMA) landscape have necessitated a modernization of Canada's accounting and reporting system, with the objective of creating a more effective and efficient system, while at the same time maintaining the security of prescribed information. After a review of the environment, the CNSC embarked on a project that would encourage facilities to transition away from traditional modes of NMA reporting and adopt an electronic approach. This paper will discuss how the changes to Canada's NMA infrastructure were identified and implemented internally to allow for optimized electronic reporting. Improvements included the development of the regulatory and guidance documents, the overhaul of the reporting forms, the upgrade of the CNSC's NMA database, and the development of an electronic reporting platform that leveraged existing technologies. The paper will also discuss the logistics of engaging stakeholders throughout the process, launching the system and soliciting feedback for future system improvements. Special consideration will be given to the benefits realized by both the CNSC and facilities who have voluntarily embraced electronic reporting. The final objective of this paper will be to identify the challenges that were faced by the CNSC and the nuclear industry as the system changes were implemented and to highlight how

Review of material recovery from used electric and electronic equipment-alternative options for resource conservation.

Science.gov (United States)

Friege, Henning

2012-09-01

For waste from electric and electronic equipment, the WEEE Directive stipulates the separate collection of electric and electronic waste. As to new electric and electronic devices, the Restriction of Hazardous Substances (RoHS) Directive bans the use of certain chemicals dangerous for man and environment. From the implementation of the WEEE directive, many unsolved problems have been documented: poor collection success, emission of dangerous substances during collection and recycling, irretrievable loss of valuable metals among others. As to RoHS, data from the literature show a satisfying success. The problems identified in the process can be reduced to some basic dilemmas at the borders between waste management, product policy and chemical safety. The objectives of the WEEE Directive and the specific targets for use and recycling of appliances are not consistent. There is no focus on scarce resources. Extended producer responsibility is not sufficient to guarantee sustainable waste management. Waste management reaches its limits due to problems of implementation but also due to physical laws. A holistic approach is necessary looking at all branch points and sinks in the stream of used products and waste from electric and electronic equipment. This may be done with respect to the general rules for sustainable management of material streams covering the three dimensions of sustainable policy. The relationships between the players in the field of electric and electronic devices have to be taken into account. Most of the problems identified in the implementation process will not be solved by the current amendment of the WEEE Directive.

THE MODEL OF LINGUISTIC TEACHERS’ COMPETENCY DEVELOPMENT ON DESIGNING MULTIMEDIA ELECTRONIC EDUCATIONAL RESOURCES IN THE MOODLE SYSTEM

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Anton M. Avramchuk

2017-10-01

Full Text Available The article is devoted to the problem of developing the competency of teachers of language disciplines on designing multimedia electronic educational resources in the Moodle system. The concept of "the competence of teachers of language disciplines on designing multimedia electronic educational resources in the Moodle system" is justified and defined. Identified and characterized the components by which the levels of the competency development of teachers of language disciplines on designing multimedia electronic educational resources in the Moodle system should be assessed. Developed a model for the development of the competency of teachers of language disciplines on designing multimedia electronic educational resources in the Moodle system, which is based on the main scientific approaches, used in adult education, and consists of five blocks: target, informative, technological, diagnostic and effective.

Developing Humanities Collections in the Digital Age: Exploring Humanities Faculty Engagement with Electronic and Print Resources

Science.gov (United States)

Kachaluba, Sarah Buck; Brady, Jessica Evans; Critten, Jessica

2014-01-01

This article is based on quantitative and qualitative research examining humanities scholars' understandings of the advantages and disadvantages of print versus electronic information resources. It explores how humanities' faculty members at Florida State University (FSU) use print and electronic resources, as well as how they perceive these…

Material flow cost accounting as a tool for improved resource efficiency in the hotel sector: A case of emerging market

Directory of Open Access Journals (Sweden)

Celani John Nyide

2016-12-01

Full Text Available Material Flow Cost Accounting (MFCA is one of the Environmental Management Accounting (EMA tools that has been developed to enable environmentally and economically efficient material usage and thus improve resource efficiency. However, the use of this tool to improve resource efficiency in the South African hotel sector remains unknown. An exploratory study, qualitative in nature, was conducted using a single case study with embedded units approach. A Hotel Management Group that met the selection criteria formed part of this study. In-depth interviews were conducted with 10 participants and additional documents were analysed. The investigated hotels have developed technologies that provide an environmental account in both physical and monetary units which constitute the use of MFCA to improve resource efficiencies. However, the study established a number of factors that affect the implementation of MFCA by the hotel sector in a South African context

The moderating role of team resources in translating nursing teams' accountability into learning and performance: a cross-sectional study.

Science.gov (United States)

Rashkovits, Sarit; Drach-Zahavy, Anat

2017-05-01

The aim of this study was to test the moderated-mediation model suggesting that nursing teams' accountability affects team effectiveness by enhancing team learning when relevant resources are available to the team. Disappointing evidence regarding improvement in nurses' safe and quality care elevate the need in broadening our knowledge regarding the factors that enhance constant learning in nursing teams. Accountability is considered as crucial for team learning and quality of care but empirical findings have shown mixed evidence. A cross-sectional design. Forty-four nursing teams participated in the study. Data were collected in 2013-2014: Head nurses completed validated questionnaires, regarding team resources for learning (time availability, team autonomy and team performance feedback), and nursing teams' effectiveness; and nurses answered questionnaires regarding teams' accountability and learning (answers were aggregated to the team level). The model was tested using a moderated-mediation analysis with resources as moderating variables, and team learning as the mediator in the team accountability-team effectiveness link. The results of a mixed linear regression show that, as expected, nursing teams' accountability was positively linked to nursing teams' learning, when time availability, and team autonomy were high rather than low, and team performance feedback was low rather than high. Nurturing team accountability is not enough for achieving team learning and subsequent team effectiveness. Rather there is a need to provide nursing teams with adequate time, autonomy, and be cautious with performance feedback, as the latter may motivate nurses to repeat routine work strategies rather than explore improved ones. © 2016 John Wiley & Sons Ltd.

Natural Resources Accounting and Sustainable Development: The ...

African Journals Online (AJOL)

gold

2012-07-26

Jul 26, 2012 ... Development: The Challenge to Economics and Accounting ... The United Nations Statistical Office published a system of national account .... environment in national accounts provides information on the use of natural .... environmental impact and aspects of an organization, including implications for cash ...

The Analysis of Human Resources Policies and Regional Financial Accounting System on Regional Government Financial Statements’ Quality

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Aida Nahar

2018-02-01

Full Text Available Accountability of local governments in the implementation of policies should be carried out with the financial statements present the quality. Qualitative characteristics of financial statements described in PP 24/ 2005 that the qualitative characteristics of financial statements is a normative measurement that needs to be realized in the accounting information that can be fulfil its purpose. To be able to raise the normative requirements, this characteristics is absolutely necessary in order to meet the government 's financial statements desired qualities are: relevant, reliable, comparable, and understandable.The population of this research is PPK-SKPD in Karesidenan Pati. Consisting of: Regency Jepara, Kudus, Pati , Rembang, Blora, and Grobogan, totally 113 SKPD with 73 respondents with a random sampling technique . Data analysis technique used is multiple regression analysis. The results mentioned that human resource policies affect the quality of financial reporting by 4.167. Implementation of the system accounting effect on the quality of financial reporting by 3.309 % . Human resources policies and implementation of accounting systems affect the quality of financial statements. This study did not succeed accept hypothesis 5 proved that the value of t = -1.021 and p = 0.311, which means that the BPK audit does not affect the relationship between the Application System Accounting for the Quality of Regional Financial Statements.

Environmental-Economic Accounts and Financial Resource Mobilisation for Implementation the Convention on Biological Diversity

Directory of Open Access Journals (Sweden)

Cesare Costantino

2015-12-01

Full Text Available At the Rio “Earth Summit” the Convention on Biological Diversity introduced a global commitment to conservation of biological diversity and sustainable use of its components. An implementation process is going on, based on a strategic plan, biodiversity targets and a strategy for mobilizing financial resources. According to target “2”, by 2020 national accounts should include monetary aggregates related to biodiversity. Environmental accounts can play an important role – together with other information – in monitoring processes connected with target “20”: contribute to identifying activities needed to preserve biodiversity, calculating the associated costs and eventually assessing funding needs. In particular, EPEA and ReMEA are valuable accounting tools for providing data on biodiversity expenditure. The high quality of the information provided by these accounts makes them good candidates for being adopted world-wide within the Convention’s monitoring processes. Enhanced interaction between statisticians and officials from ministries of environment would be crucial to reach significant advancement towards standardization of the information used in support of the Convention.

Electronic resource management systems a workflow approach

CERN Document Server

Anderson, Elsa K

2014-01-01

To get to the bottom of a successful approach to Electronic Resource Management (ERM), Anderson interviewed staff at 11 institutions about their ERM implementations. Among her conclusions, presented in this issue of Library Technology Reports, is that grasping the intricacies of your workflow-analyzing each step to reveal the gaps and problems-at the beginning is crucial to selecting and implementing an ERM. Whether the system will be used to fill a gap, aggregate critical data, or replace a tedious manual process, the best solution for your library depends on factors such as your current soft

Electronic Resource Management System. Vernetzung von Lizenzinformationen

Directory of Open Access Journals (Sweden)

Michaela Selbach

2014-12-01

Full Text Available In den letzten zehn Jahren spielen elektronische Ressourcen im Bereich der Erwerbung eine zunehmend wichtige Rolle: Eindeutig lässt sich hier ein Wandel in den Bibliotheken (fort vom reinen Printbestand zu immer größeren E-Only-Beständen feststellen. Die stetig wachsende Menge an E-Ressourcen und deren Heterogenität stellt Bibliotheken vor die Herausforderung, die E-Ressourcen effizient zu verwalten. Nicht nur Bibliotheken, sondern auch verhandlungsführende Institutionen von Konsortial- und Allianzlizenzen benötigen ein geeignetes Instrument zur Verwaltung von Lizenzinformationen, welches den komplexen Anforderungen moderner E-Ressourcen gerecht wird. Die Deutsche Forschungsgemeinschaft (DFG unterstützt ein Projekt des Hochschulbibliothekszentrums des Landes Nordrhein-Westfalen (hbz, der Universitätsbibliothek Freiburg, der Verbundzentrale des Gemeinsamen Bibliotheksverbundes (GBV und der Universitätsbibliothek Frankfurt, in dem ein bundesweit verfügbares Electronic Ressource Managementsystem (ERMS aufgebaut werden soll. Ein solches ERMS soll auf Basis einer zentralen Knowledge Base eine einheitliche Nutzung von Daten zur Lizenzverwaltung elektronischer Ressourcen auf lokaler, regionaler und nationaler Ebene ermöglichen. Statistische Auswertungen, Rechteverwaltung für alle angeschlossenen Bibliotheken, kooperative Datenpflege sowie ein über standardisierte Schnittstellen geführter Datenaustausch stehen bei der Erarbeitung der Anforderungen ebenso im Fokus wie die Entwicklung eines Daten- und Funktionsmodells. In the last few years the importance of electronic resources in library acquisitions has increased significantly. There has been a shift from mere print holdings to both e- and print combinations and even e-only subscriptions. This shift poses a double challenge for libraries: On the one hand they have to provide their e-resource collections to library users in an appealing way, on the other hand they have to manage these

The Electron Microscopy Outreach Program: A Web-based resource for research and education.

Science.gov (United States)

Sosinsky, G E; Baker, T S; Hand, G; Ellisman, M H

1999-01-01

We have developed a centralized World Wide Web (WWW)-based environment that serves as a resource of software tools and expertise for biological electron microscopy. A major focus is molecular electron microscopy, but the site also includes information and links on structural biology at all levels of resolution. This site serves to help integrate or link structural biology techniques in accordance with user needs. The WWW site, called the Electron Microscopy (EM) Outreach Program (URL: http://emoutreach.sdsc.edu), provides scientists with computational and educational tools for their research and edification. In particular, we have set up a centralized resource containing course notes, references, and links to image analysis and three-dimensional reconstruction software for investigators wanting to learn about EM techniques either within or outside of their fields of expertise. Copyright 1999 Academic Press.

Volunteers in Circles of Support and Accountability Job Demands, Job Resources, and Outcome.

Science.gov (United States)

Höing, Mechtild; Bogaerts, Stefan; Vogelvang, Bas

2017-09-01

In Circles of Support and Accountability (CoSA), volunteers support a medium- to high-risk sex offender in his process toward desistance by developing a long-term empathic relationship. More knowledge is needed about the impact of this work on volunteers themselves. In a sample of 40 Dutch CoSA volunteers-at the time constituting 37% of the national population of 108 then active CoSA volunteers-we measured outcome in terms of volunteer satisfaction, determination to continue, compassion satisfaction, burnout and secondary stress, vicarious growth, civic capacities, and professional skills. We explored theoretically derived predictors of positive and negative outcome, and conceptualized them within the Job Demands-Resources model (JD-R). Volunteers reported mainly positive effects, especially high levels of volunteer satisfaction, compassion satisfaction, and determination to continue. Results indicated that job demands and most of the internal job resources were of minor importance. External job resources, especially social support and connectedness, were associated with positive outcome. Connectedness mediated the effect of social support on compassion satisfaction.

Technical Communicator: A New Model for the Electronic Resources Librarian?

Science.gov (United States)

Hulseberg, Anna

2016-01-01

This article explores whether technical communicator is a useful model for electronic resources (ER) librarians. The fields of ER librarianship and technical communication (TC) originated and continue to develop in relation to evolving technologies. A review of the literature reveals four common themes for ER librarianship and TC. While the…

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,…

MODEL OF AN ELECTRONIC EDUCATIONAL RESOURCE OF NEW GENERATION

Directory of Open Access Journals (Sweden)

Anatoliy V. Loban

2016-01-01

Full Text Available The mathematical structure of the modular architecture of an electronic educational resource (EER of new generation, which allows to decompose the process of studying the subjects of the course at a hierarchically ordered set of data (knowledge and procedures for manipulating them, to determine the roles of participants of process of training of and technology the development and use of EOR in the study procrate.

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

Science.gov (United States)

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

2005-08-01

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

Integrating Enterprise Resource Planning (SAP) in the Accounting Curriculum: A Systematic Literature Review and Case Study

Science.gov (United States)

Blount, Yvette; Abedin, Babak; Vatanasakdakul, Savanid; Erfani, Seyedezahra

2016-01-01

This study investigates how an enterprise resource planning (ERP) software package SAP was integrated into the curriculum of an accounting information systems (AIS) course in an Australian university. Furthermore, the paper provides a systematic literature review of articles published between 1990 and 2013 to understand how ERP systems were…

Issues Surrounding Accounting Lab and Online Accounting Resource Implementation

Science.gov (United States)

Arnaudovska, Emilija; Gonzalez, Lacey; Tumblin, Wendy; Budden, Michael C.

2009-01-01

Students find themselves troubled with understanding concepts and processes involved in different subject areas. Many times they seek assistance but find themselves at a loss. Being aware of support resources and having assistance at one's disposal can eliminate the stress of searching for help. Nevertheless, as in the movies, the question begs to…

Fundamentals of accounting support for economic mechanism for protection and sustainable use of land resources in Ukraine

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Ostapchuk T.P.

2017-08-01

Full Text Available The problems of agricultural land accounting are investigated with the aim of developing methodological approaches for reliable accounting of land resources transactions that will become the basis for improving control procedures for land conservation and protection. One of the most important priorities of state policy, the condition for stability and development of the country’s national economy is a scientifically grounded land use policy, which serves as an economic indicator of the development of the state and one of the ways to overcome the financial and economic crisis in the country when it occurs. World practice has shown that the only universal exchange equivalent in the way of overcoming the economic crisis of any state is natural resources, and one of the significant, practically reproducible resources is land. Depending on the categories of lands, they may be subject to both ownership rights and full ownership. However, this property right remains inadequate, as owners of land plots cannot use them freely (sell, transfer, inherit, give, etc.. This refers to the agricultural land, for sale of which a moratorium has been established banning alienation and changing the purpose of agricultural land up to 2017, inclusive.

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

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Silvia Wojczewski

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

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

Science.gov (United States)

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

2015-01-01

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

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

Science.gov (United States)

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

2015-01-01

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

Design of forest rent accounting

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T.S. Osadcha

2016-12-01

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

Accounting for the income of non-renewable resources - Four essays on new theoretical approaches

Energy Technology Data Exchange (ETDEWEB)

Wei, Taoyuan

2009-01-15

Non-renewable resources are widely extracted and used in today's global economy. On the one hand, the use of these resources generates huge cash flows that can be used for current consumption. On the other hand, the extraction of these resources implies less wealth of these natural resources in the future. To compensate for this wealth decrease, we have to accumulate other kinds of real wealth, like man-made capital, human capital, and renewable resources. The wealth accumulation can be achieved by activities of investments. Reasonable financial support for the investments should come from cash flows related to non-renewable resources. Hence, cash flows related to non-renewable resources should be divided for two basic purposes: current consumption and savings to support activities of investments. The trade-off between current consumption and savings invokes a fundamental question: how much of the cash flows can we use for current consumption without impoverishing the future? Following the literature line from Hicks (1946, Chapter 14) via Samuelson (1961) to Sefton and Weale (2006), in the first essay of this dissertation, Geir Asheim and I develop a theory of sectoral income. The theory can be applied to estimate income at a sectoral level. By this notion of sectoral income, we can answer the fundamental question concerning the division of the cash flows generated by non-renewable resources into consumption and savings. In particular, by applying the new theory in this dissertation, I provide a new method for estimating real income generated by non-renewable resources. The new method has at least two advantages when compared with the wealth-based method, which is a commonly applied method in practical resource accounting. By the wealth-based method, sectoral income is associated with the interest on the sector's wealth, where the wealth is estimated as the present value of cash flows generated from the sector (see, e.g., Aslaksen et al., 1990, and Brekke

Library usage patterns in the electronic information environment. Electronic journals, Use studies, Libraries, Medical libraries

Directory of Open Access Journals (Sweden)

B. Franklin

2004-01-01

Full Text Available This paper examines the methodology and results from Web-based surveys of more than 15,000 networked electronic services users in the United States between July 1998 and June 2003 at four academic health sciences libraries and two large main campus libraries serving a variety of disciplines. A statistically valid methodology for administering simultaneous Web-based and print-based surveys using the random moments sampling technique is discussed and implemented. Results from the Web-based surveys showed that at the four academic health sciences libraries, there were approximately four remote networked electronic services users for each in-house user. This ratio was even higher for faculty, staff, and research fellows at the academic health sciences libraries, where more than five remote users for each in-house user were recorded. At the two main libraries, there were approximately 1.3 remote users for each in-house user of electronic information. Sponsored research (grant funded research accounted for approximately 32% of the networked electronic services activity at the health sciences libraries and 16% at the main campus libraries. Sponsored researchers at the health sciences libraries appeared to use networked electronic services most intensively from on-campus, but not from in the library. The purpose of use for networked electronic resources by patrons within the library is different from the purpose of use of those resources by patrons using the resources remotely. The implications of these results on how librarians reach decisions about networked electronic resources and services are discussed.

GUIDELINES FOR EVALUATION OF PSYCHOLOGICAL AND PEDAGOGICAL QUALITY CHARACTERISTICS OF ELECTRONIC EDUCATIONAL RESOURCES

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Galina P. Lavrentieva

2014-05-01

Full Text Available The article highlights the causes of insufficient effective use of electronic learning resources and sets out the guidelines on ways to solve the aforementioned problems. The set of didactic, methodical, psychological, pedagogical, design and ergonomic quality requirements is considered for evaluation, selection and application of information and communication technologies in the educational process. The most appropriate mechanisms for the ICT introduction into the learning process are disclosed as it should meet the specific learning needs of the student and the objectives of the educational process. The guidance for psycho-educational assessment of quality of electronic educational resources is provided. It is argued that the effectiveness of the ICT use is to be improved by means of quality evaluation mechanisms involved into the educational process.

Availability, Use and Constraints to Use of Electronic Information Resources by Postgraduates Students at the University of Ibadan

Directory of Open Access Journals (Sweden)

Dare Samuel Adeleke

2017-12-01

Full Text Available Availability, awareness and use of electronic resources provide access to authoritative, reliable, accurate and timely access to information. The use of electronic information resources (EIRs can enable innovation in teaching and increase timeliness in research of postgraduate students which will eventual result into encouragement of the expected research-led enquiry in this digital age. The study adopted a descriptive survey design. Samples of 300 of postgraduate students within seven out 13 Faculties were randomly selected. Data were collected using questionnaire designed to elicit response from respondents and data were analyzed using descriptive statistics methods percentages, mean, and standard deviation. Results indicated that internet was ranked most available and used in the university. Low level of usage of electronic resources, in particular, full texts data bases is linked to a number of constraints: Interrupted power supply was ranked highest among other factors as speed and capacity of computers, retrieval of records with high recall and low precision, retrieving records relevant to information need, lack of knowledge of search techniques to retrieve information effectively, non possession of requisite IT skills and problems accessing the internet. The study recommended that usage of electronic resources be made compulsory, intensifying awareness campaigns concerning the availability, training on use of electronic resources and the problem of power outage be addressed.

Taking account of valence and core electronic wavefunction orthogonality in the semiempirical molecular orbital calculations

International Nuclear Information System (INIS)

Ginejtite, V.L.; Balyavichyus, L.Z.

1979-01-01

Some shortcomings of the semiempirical method CNDO/1 (complete naglect of differential overlap) taking into account wave function orthogonalities of outer valence electrons to inner shells are being explained. To avoid these shortcomings the introduction of pseudopotential is recommended. Addition of the potential excludes overestimation of attraction among chemically unbounded atoms, corrects underestimation of the single, double and triple S-S coupling, gives reasons for some suppositions of the semiempirical methods, gives a truthful distribution of the electronic levels

A Study on Developing Evaluation Criteria for Electronic Resources in Evaluation Indicators of Libraries

Science.gov (United States)

Noh, Younghee

2010-01-01

This study aimed to improve the current state of electronic resource evaluation in libraries. While the use of Web DB, e-book, e-journal, and other e-resources such as CD-ROM, DVD, and micro materials is increasing in libraries, their use is not comprehensively factored into the general evaluation of libraries and may diminish the reliability of…

Motivators, Barriers and Concerns in Adoption of Electronic Filing System: Survey Evidence from Malaysian Professional Accountants

OpenAIRE

Ming-Ling Lai; Kwai-Fatt Choong

2010-01-01

Problem statement: Worldwide, electronic filing (e-filing) system and its' adoption has attracted much attention, however, scholarly study on accounting professionals' acceptance of e-filing system is scant. Approach: This study aimed (i) to examine factors that motivated professional accountants to use e-filing (ii) to solicit their usage experience and (iii) to assess the barriers to adoption and other compliance considerations. The questionnaire survey was administered on 700 professionals...

[Cooperation with the electronic medical record and accounting system of an actual dose of drug given by a radiology information system].

Science.gov (United States)

Yamamoto, Hideo; Yoneda, Tarou; Satou, Shuji; Ishikawa, Toru; Hara, Misako

2009-12-20

By input of the actual dose of a drug given into a radiology information system, the system converting with an accounting system into a cost of the drug from the actual dose in the electronic medical record was built. In the drug master, the first unit was set as the cost of the drug, and we set the second unit as the actual dose. The second unit in the radiology information system was received by the accounting system through electronic medical record. In the accounting system, the actual dose was changed into the cost of the drug using the dose of conversion to the first unit. The actual dose was recorded on a radiology information system and electronic medical record. The actual dose was indicated on the accounting system, and the cost for the drug was calculated. About the actual dose of drug, cooperation of the information in a radiology information system and electronic medical record were completed. It was possible to decide the volume of drug from the correct dose of drug at the previous inspection. If it is necessary for the patient to have another treatment of medicine, it is important to know the actual dose of drug given. Moreover, authenticity of electronic medical record based on a statute has also improved.

THE MODEL OF LINGUISTIC TEACHERS’ COMPETENCY DEVELOPMENT ON DESIGNING MULTIMEDIA ELECTRONIC EDUCATIONAL RESOURCES IN THE MOODLE SYSTEM

OpenAIRE

Anton M. Avramchuk

2017-01-01

The article is devoted to the problem of developing the competency of teachers of language disciplines on designing multimedia electronic educational resources in the Moodle system. The concept of "the competence of teachers of language disciplines on designing multimedia electronic educational resources in the Moodle system" is justified and defined. Identified and characterized the components by which the levels of the competency development of teachers of language disciplines on designing ...

Determining the level of awareness of the physicians in using the variety of electronic information resources and the effecting factors.

Science.gov (United States)

Papi, Ahmad; Ghazavi, Roghayeh; Moradi, Salimeh

2015-01-01

Understanding of the medical society's from the types of information resources for quick and easy access to information is an imperative task in medical researches and management of the treatment. The present study was aimed to determine the level of awareness of the physicians in using various electronic information resources and the factors affecting it. This study was a descriptive survey. The data collection tool was a researcher-made questionnaire. The study population included all the physicians and specialty physicians of the teaching hospitals affiliated to Isfahan University of Medical Sciences and numbered 350. The sample size based on Morgan's formula was set at 180. The content validity of the tool was confirmed by the library and information professionals and the reliability was 95%. Descriptive statistics were used including the SPSS software version 19. On reviewing the need of the physicians to obtain the information on several occasions, the need for information in conducting the researches was reported by the maximum number of physicians (91.9%) and the usage of information resources, especially the electronic resources, formed 65.4% as the highest rate with regard to meeting the information needs of the physicians. Among the electronic information databases, the maximum awareness was related to Medline with 86.5%. Among the various electronic information resources, the highest awareness (43.3%) was related to the E-journals. The highest usage (36%) was also from the same source. The studied physicians considered the most effective deterrent in the use of electronic information resources as being too busy and lack of time. Despite the importance of electronic information resources for the physician's community, there was no comprehensive knowledge of these resources. This can lead to less usage of these resources. Therefore, careful planning is necessary in the hospital libraries in order to introduce the facilities and full capabilities of the

Improving health care costing with resource consumption accounting.

Science.gov (United States)

Ozyapici, Hasan; Tanis, Veyis Naci

2016-07-11

Purpose - The purpose of this paper is to explore the differences between a traditional costing system (TCS) and resource consumption accounting (RCA) based on a case study carried out in a hospital. Design/methodology/approach - A descriptive case study was first carried out to identify the current costing system of the case hospital. An exploratory case study was then conducted to reveal how implementing RCA within the case hospital assigns costs differently to gallbladder surgeries than the current costing system (i.e. a TCS). Findings - The study showed that, in contrast to a TCS, RCA considers the unused capacity, which is the difference between the work that can be performed based on current resources and the work that is actually being performed. Therefore, it assigns lower total costs to open and laparoscopic gallbladder surgeries. The study also showed that by separating costs into fixed and variable RCA allows managers to benefit from a pricing strategy based on the difference between the service's selling price and variable costs incurred in providing that service. Research limitations/implications - The limitation of this study is that, because of time constraints, the implementation was performed in the general surgery department only. However, since RCA is an advanced system that has the same application procedures for any department inside in a hospital, managers need only time gaps to implement this system to all parts of the hospital. Practical implications - This study concluded that RCA is better than a TCS for use in health care settings that have high overhead costs because it accurately assigns overhead costs to services by considering unused capacities incurred by a hospital. Consequently, this study provides insight into both measuring and managing unused capacities within the health care sector. This study also concluded that RCA helps health care administrators increase their competitive advantage by allowing them to determine the lowest

Managing Selection for Electronic Resources: Kent State University Develops a New System to Automate Selection

Science.gov (United States)

Downey, Kay

2012-01-01

Kent State University has developed a centralized system that manages the communication and work related to the review and selection of commercially available electronic resources. It is an automated system that tracks the review process, provides selectors with price and trial information, and compiles reviewers' feedback about the resource. It…

Potentials for Improvement of Resource Efficiency in Printed Circuit Board Manufacturing: A Case Study Based on Material Flow Cost Accounting

Directory of Open Access Journals (Sweden)

Yi-Xuan Wang

2017-05-01

Full Text Available The pursuit of sustainable resource use by manufacturing companies is driven by resource scarcity, environmental awareness, and cost savings potentials. To address these issues, Material Flow Cost Accounting (MFCA has been developed and applied as an effective environmental management tool. Within MFCA’s general allocation, the accounts of products and losses are overrated by weight or volume. However, such a method is incompatible with Printed Circuit Board (PCB manufacturing because of industry characteristics in which primary inputs and products are measured by area. Based on MFCA, this case study systematically established several linear cost calculation models along the production process for capturing the actual waste flows as well as performing cost-benefit analysis. The recognition of previously ignored losses offered the incentive to find appropriate indicators to conduct cost-benefit analysis on hotspots for losses. Loss identification and analysis indicated that machining and wiring are the necessities and priorities of process optimization for resource efficiency improvement measures. Therefore, this research could not only advance the achievement of a profitable and sustainable production while improving resource efficiency at the source but could also provide support for decision making in PCB manufacturing.

End-of-life resource recovery from emerging electronic products

DEFF Research Database (Denmark)

Parajuly, Keshav; Habib, Komal; Cimpan, Ciprian

2016-01-01

Integrating product design with appropriate end-of-life (EoL) processing is widely recognized to have huge potentials in improving resource recovery from electronic products. In this study, we investigate both the product characteristics and EoL processing of robotic vacuum cleaner (RVC), as a case...... of emerging electronic product, in order to understand the recovery fate of different materials and its linkage to product design. Ten different brands of RVC were dismantled and their material composition and design profiles were studied. Another 125 RVCs (349 kg) were used for an experimental trial...... at a conventional ‘shred-and-separate’ type preprocessing plant in Denmark. A detailed material flow analysis was performed throughout the recycling chain. The results show a mismatch between product design and EoL processing, and the lack of practical implementation of ‘Design for EoL’ thinking. In the best...

Electron momentum spectroscopy of dimethyl ether taking account of nuclear dynamics in the electronic ground state

International Nuclear Information System (INIS)

Morini, Filippo; Deleuze, Michael Simon; Watanabe, Noboru; Kojima, Masataka; Takahashi, Masahiko

2015-01-01

The influence of nuclear dynamics in the electronic ground state on the (e,2e) momentum profiles of dimethyl ether has been analyzed using the harmonic analytical quantum mechanical and Born-Oppenheimer molecular dynamics approaches. In spite of fundamental methodological differences, results obtained with both approaches consistently demonstrate that molecular vibrations in the electronic ground state have a most appreciable influence on the momentum profiles associated to the 2b 1 , 6a 1 , 4b 2 , and 1a 2 orbitals. Taking this influence into account considerably improves the agreement between theoretical and newly obtained experimental momentum profiles, with improved statistical accuracy. Both approaches point out in particular the most appreciable role which is played by a few specific molecular vibrations of A 1 , B 1 , and B 2 symmetries, which correspond to C–H stretching and H–C–H bending modes. In line with the Herzberg-Teller principle, the influence of these molecular vibrations on the computed momentum profiles can be unraveled from considerations on the symmetry characteristics of orbitals and their energy spacing

Use of electronic sales data to tailor nutrition education resources for an ethnically diverse population.

Science.gov (United States)

Eyles, H; Rodgers, A; Ni Mhurchu, C

2010-02-01

Nutrition education may be most effective when personally tailored. Individualised electronic supermarket sales data offer opportunities to tailor nutrition education using shopper's usual food purchases. The present study aimed to use individualised electronic supermarket sales data to tailor nutrition resources for an ethnically diverse population in a large supermarket intervention trial in New Zealand. Culturally appropriate nutrition education resources (i.e. messages and shopping lists) were developed with the target population (through two sets of focus groups) and ethnic researchers. A nutrient database of supermarket products was developed using retrospective sales data and linked to participant sales to allow tailoring by usual food purchases. Modified Heart Foundation Tick criteria were used to identify 'healthier' products in the database suitable for promotion in the resources. Rules were developed to create a monthly report listing the tailored and culturally targeted messages to be sent to each participant, and to produce automated, tailored shopping lists. Culturally targeted nutrition messages (n = 864) and shopping lists (n = 3 formats) were developed. The food and nutrient database (n = 3000 top-selling products) was created using 12 months of retrospective sales data, and comprised 60%'healthier' products. Three months of baseline sales data were used to determine usual food purchases. Tailored resources were successfully mailed to 123 Māori, 52 Pacific and 346 non-Māori non-Pacific participants over the 6-month trial intervention period. Electronic supermarket sales data can be used to tailor nutrition education resources for a large number of ethnically diverse supermarket shoppers.

Availability, Level of Use and Constraints to Use of Electronic Resources by Law Lecturers in Public Universities in Nigeria

Science.gov (United States)

Amusa, Oyintola Isiaka; Atinmo, Morayo

2016-01-01

(Purpose) This study surveyed the level of availability, use and constraints to use of electronic resources among law lecturers in Nigeria. (Methodology) Five hundred and fifty-two law lecturers were surveyed and four hundred and forty-two responded. (Results) Data analysis revealed that the level of availability of electronic resources for the…

A systematic review of portable electronic technology for health education in resource-limited settings.

Science.gov (United States)

McHenry, Megan S; Fischer, Lydia J; Chun, Yeona; Vreeman, Rachel C

2017-08-01

The objective of this study is to conduct a systematic review of the literature of how portable electronic technologies with offline functionality are perceived and used to provide health education in resource-limited settings. Three reviewers evaluated articles and performed a bibliography search to identify studies describing health education delivered by portable electronic device with offline functionality in low- or middle-income countries. Data extracted included: study population; study design and type of analysis; type of technology used; method of use; setting of technology use; impact on caregivers, patients, or overall health outcomes; and reported limitations. Searches yielded 5514 unique titles. Out of 75 critically reviewed full-text articles, 10 met inclusion criteria. Study locations included Botswana, Peru, Kenya, Thailand, Nigeria, India, Ghana, and Tanzania. Topics addressed included: development of healthcare worker training modules, clinical decision support tools, patient education tools, perceptions and usability of portable electronic technology, and comparisons of technologies and/or mobile applications. Studies primarily looked at the assessment of developed educational modules on trainee health knowledge, perceptions and usability of technology, and comparisons of technologies. Overall, studies reported positive results for portable electronic device-based health education, frequently reporting increased provider/patient knowledge, improved patient outcomes in both quality of care and management, increased provider comfort level with technology, and an environment characterized by increased levels of technology-based, informal learning situations. Negative assessments included high investment costs, lack of technical support, and fear of device theft. While the research is limited, portable electronic educational resources present promising avenues to increase access to effective health education in resource-limited settings, contingent

SYSTEM OF THE AUTOMATED ACCOUNTING OF ENERGY RESOURCES ON JSC «BMZ — MANAGEMENT COMPANY OF HOLDING «BMK

Directory of Open Access Journals (Sweden)

S. Demyanov

2015-01-01

Full Text Available The system of the automated accounting of energy resources allows to quickly obtain the data on energy consumption, to analyze consumption of energy carriers, and to find possible ways of energy economy is presented in this article.

SAGES: a suite of freely-available software tools for electronic disease surveillance in resource-limited settings.

Directory of Open Access Journals (Sweden)

Sheri L Lewis

Full Text Available Public health surveillance is undergoing a revolution driven by advances in the field of information technology. Many countries have experienced vast improvements in the collection, ingestion, analysis, visualization, and dissemination of public health data. Resource-limited countries have lagged behind due to challenges in information technology infrastructure, public health resources, and the costs of proprietary software. The Suite for Automated Global Electronic bioSurveillance (SAGES is a collection of modular, flexible, freely-available software tools for electronic disease surveillance in resource-limited settings. One or more SAGES tools may be used in concert with existing surveillance applications or the SAGES tools may be used en masse for an end-to-end biosurveillance capability. This flexibility allows for the development of an inexpensive, customized, and sustainable disease surveillance system. The ability to rapidly assess anomalous disease activity may lead to more efficient use of limited resources and better compliance with World Health Organization International Health Regulations.

Use and Cost of Electronic Resources in Central Library of Ferdowsi University Based on E-metrics

Directory of Open Access Journals (Sweden)

Mohammad Reza Davarpanah

2012-07-01

Full Text Available The purpose of this study was to investigate the usage of electronic journals in Ferdowsi University, Iran based on e-metrics. The paper also aimed to emphasize the analysis of cost-benefit and the correlation between the journal impact factors and the usage data. In this study experiences of Ferdowsi University library on licensing and usage of electronic resources was evaluated by providing a cost-benefit analysis based on the cost and usage statistics of electronic resources. Vendor-provided data were also compared with local usage data. The usage data were collected by tracking web-based access locally, and by collecting vender-provided usage data. The data sources were one-year of vendor-supplied e-resource usage data such as Ebsco, Elsevier, Proquest, Emerald, Oxford and Springer and local usage data collected from the Ferdowsi university web server. The study found that actual usage values differ for vendor-provided data and local usage data. Elsevier has got the highest usage degree in searches, sessions and downloads. Statistics also showed that a small number of journals satisfy significant amount of use while the majority of journals were used less frequent and some were never used at all. The users preferred the PDF rather than HTML format. The data in subject profile suggested that the provided e-resources were best suited to certain subjects. There was no correlation between IF and electronic journal use. Monitoring the usage of e-resources gained increasing importance for acquisition policy and budget decisions. The article provided information about local metrics for the six surveyed vendors/publishers, e.g. usage trends, requests per package, cost per use as related to the scientific specialty of the university.

Resource flows for health care: Namibia reproductive health sub-accounts

Directory of Open Access Journals (Sweden)

Mbeeli Thomas

2011-12-01

Full Text Available Abstract Background Implementing initiatives to achieve the targets of MDG 5 requires sufficient financial resources that are mobilized and utilized in an equitable, efficient and sustainable manner. Informed decision making to this end requires the availability of reliable health financing information. This is accomplished by means of Reproductive Health (RH sub-account, which captures and organizes expenditure on RH services in two-dimensional tables from financing sources to end users. The specific objectives of this study are: (i to quantify total expenditure on reproductive health services; and (ii to examine the flow of RH funds from sources to end users. Methods The RH sub-account was part of the general National Health Accounts exercise covering the Financial Years 2007/08 and 2008/09. Primary data were collected from employers, medical aid schemes, donors and government ministries using questionnaire. Secondary data were obtained from various documents of the Namibian Government and the health financing database of the World Health Organization. Data were analyzed using a data screen designed in Microsoft Excel. Results RH expenditure per woman of reproductive age was US$ 148 and US$ 126 in the 2007/08 and 2008/09 financial years respectively. This is by far higher than what is observed in most African countries. RH expenditure constituted more than 10-12% of the total expenditure on health. Out-of-pocket payment for RH was minimal (less than 4% of the RH spending in both years. Government is the key source of RH spending. Moreover, the public sector is the main financing agent with programmatic control of RH funds and also the main provider of services. Most of the RH expenditure is spent on services of curative care (both in- and out-patient. The proportion allocated for preventive and public health services was not more than 5% in the two financial years. Conclusion Namibia's expenditure on reproductive health is remarkable by the

Resource flows for health care: Namibia reproductive health sub-accounts.

Science.gov (United States)

Mbeeli, Thomas; Samahiya, Muine; Ravishankar, Nirmala; Zere, Eyob; Kirigia, Joses M

2011-12-24

Implementing initiatives to achieve the targets of MDG 5 requires sufficient financial resources that are mobilized and utilized in an equitable, efficient and sustainable manner. Informed decision making to this end requires the availability of reliable health financing information. This is accomplished by means of Reproductive Health (RH) sub-account, which captures and organizes expenditure on RH services in two-dimensional tables from financing sources to end users. The specific objectives of this study are: (i) to quantify total expenditure on reproductive health services; and (ii) to examine the flow of RH funds from sources to end users. The RH sub-account was part of the general National Health Accounts exercise covering the Financial Years 2007/08 and 2008/09. Primary data were collected from employers, medical aid schemes, donors and government ministries using questionnaire. Secondary data were obtained from various documents of the Namibian Government and the health financing database of the World Health Organization. Data were analyzed using a data screen designed in Microsoft Excel. RH expenditure per woman of reproductive age was US$ 148 and US$ 126 in the 2007/08 and 2008/09 financial years respectively. This is by far higher than what is observed in most African countries. RH expenditure constituted more than 10-12% of the total expenditure on health. Out-of-pocket payment for RH was minimal (less than 4% of the RH spending in both years). Government is the key source of RH spending. Moreover, the public sector is the main financing agent with programmatic control of RH funds and also the main provider of services. Most of the RH expenditure is spent on services of curative care (both in- and out-patient). The proportion allocated for preventive and public health services was not more than 5% in the two financial years. Namibia's expenditure on reproductive health is remarkable by the standards of Africa and other middle-income countries. However

A resource-control account of sustained attention: evidence from mind-wandering and vigilance paradigms.

Science.gov (United States)

Thomson, David R; Besner, Derek; Smilek, Daniel

2015-01-01

Staying attentive is challenging enough when carrying out everyday tasks, such as reading or sitting through a lecture, and failures to do so can be frustrating and inconvenient. However, such lapses may even be life threatening, for example, if a pilot fails to monitor an oil-pressure gauge or if a long-haul truck driver fails to notice a car in his or her blind spot. Here, we explore two explanations of sustained-attention lapses. By one account, task monotony leads to an increasing preoccupation with internal thought (i.e., mind wandering). By another, task demands result in the depletion of information-processing resources that are needed to perform the task. A review of the sustained-attention literature suggests that neither theory, on its own, adequately explains the full range of findings. We propose a novel framework to explain why attention lapses as a function of time-on-task by combining aspects of two different theories of mind wandering: attentional resource (Smallwood & Schooler, 2006) and control failure (McVay & Kane, 2010). We then use our "resource-control" theory to explain performance decrements in sustained-attention tasks. We end by making some explicit predictions regarding mind wandering in general and sustained-attention performance in particular. © The Author(s) 2014.

Facilitating the formation of accountable care organizations in rural areas.

Science.gov (United States)

Baloh, Jure; Zhu, Xi; Vaughn, Tom; MacKinney, A Clinton; Mueller, Keith J; Ullrich, Fred; Nattinger, Matthew

2014-07-01

This Policy Brief presents characteristics contributing to the formation of four accountable care organizations (ACOs) that serve rural Medicare beneficiaries. Doing so provides considerations for provider organizations contemplating creating rural-based ACOs. Key Findings. (1) Previous organizational integration and risk-sharing experience facilitated ACO formation. (2) Use of an electronic health record system fostered core ACO capabilities, including care coordination and population health management. (3) Partnerships across the care continuum supported utilization of local health care resources.

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.

Building and Managing Electronic Resources in Digital Era in India with Special Reference to IUCAA and NIV, Pune: A Comparative Case Study

Science.gov (United States)

Sahu, H. K.; Singh, S. N.

2015-04-01

This paper discusses and presents a comparative case study of two libraries in Pune, India, Inter-University Centre for Astronomy and Astrophysics and Information Centre and Library of National Institute of Virology (Indian Council of Medical Research). It compares how both libraries have managed their e-resource collections, including acquisitions, subscriptions, and consortia arrangements, while also developing a collection of their own resources, including pre-prints and publications, video lectures, and other materials in an institutional repository. This study illustrates how difficult it is to manage electronic resources in a developing country like India, even though electronic resources are used more than print resources. Electronic resource management can be daunting, but with a systematic approach, various problems can be solved, and use of the materials will be enhanced.

Grid accounting service: state and future development

International Nuclear Information System (INIS)

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

2014-01-01

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

Grid accounting service: state and future development

Science.gov (United States)

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

2014-06-01

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

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...

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...

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

DEFF Research Database (Denmark)

Bossen, Claus

2011-01-01

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

[Management accounting in hospital setting].

Science.gov (United States)

Brzović, Z; Richter, D; Simunić, S; Bozić, R; Hadjina, N; Piacun, D; Harcet, B

1998-12-01

The periodic income and expenditure accounts produced at the hospital and departmental level enable successful short term management, but, in the long run do not help remove tensions between health care demand and limited resources, nor do they enable optimal medical planning within the limited financial resources. We are trying to estabilish disease category costs based on case mixing according to diagnostic categories (diagnosis related groups, DRG, or health care resource groups, HRG) and calculation of hospital standard product costs, e.g., radiology cost, preoperative nursing cost etc. The average DRG cost is composed of standard product costs plus any costs specific to a diagnostic category. As an example, current costing procedure for hip artheroplasty in the University Hospital Center Zagreb is compared to the management accounting approach based on British Health Care Resource experience. The knowledge of disease category costs based on management accounting requirements facilitates the implementation of medical programs within the given financial resources and devolves managerial responsibility closer to the clinical level where medical decisions take place.

Implementation of transparency and accountability under risk-based audit of electronic procurement system

Directory of Open Access Journals (Sweden)

M.S. Pysmenna

2017-08-01

Full Text Available The research analyzes the international norms and practice of realization of the purpose of state audit authorities. It is established that the activities of the state audit are aimed at improving the lives of citizens, and for this purpose the control authority, through the implementation of the principles, should achieve the goals of strengthening the principles of accountability, transparency and integrity in government and public institutions, demonstrating constant importance for citizens, parliament and other stakeholders, maintaining integrity. The study of domestic legislation on state audit in relation to compliance with international norms is conducted; the gaps and inconsistencies regarding compliance with the basic principles of transparency and accountability that ensure the purpose of the control authority activities are identified. It is determined that in order to formulate reports on the results of public procurement audits for informing the public, it is necessary to improve and apply a broader methodology of risk-based audit. The article investigates the preconditions and identifies the risks of the electronic procurement system, provides their characteristics and identifies the areas, which are negatively affected by the risks. The author identifies the information components and management functions that cannot be performed qualitatively because of the existence of risks and threats; the author also specifies the procedures for internal control over the process of administration of public procurement, and if the procedures are faced with failure, it increases the identified risks. It is proved that the proposed method of identification and evaluation of the risks of the electronic public procurement system can be used not only as a verification tool but also as the basis for compilation of reports due to the grouping of violations of the negative consequences of risks for the functioning of the system. This will ensure the

New Computer Account Management System on 22 November

CERN Multimedia

IT Department

2010-01-01

On 22 November, the current management system called CRA was replaced by a new self-service tool available on a Web Portal. The End-Users can now manage their computer accounts and resources themselves through this Web Portal. The ServiceDesk will provide help or forward requests to the appropriate support line in case of specific requests. Account management tools The Account Management Portal allows you to: Manage your primary account; Change your password; Create and manage secondary and service accounts; Manage application and resource authorizations and settings; Find help and documentation concerning accounts and resources. Get Help In the event of any questions or problems, please contact the ServiceDesk (phone +41 22 767 8888 or it.servicedesk@cern.ch) The Account Management Team

18 CFR 367.20 - Depreciation accounting.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Depreciation accounting. 367.20 Section 367.20 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.20 Depreciation accounting. (a) Method. Service companies must use a method of depreciation...

Probing Language Teacher Accountability in Utilizing Self-developed Language Teaching Resources

Directory of Open Access Journals (Sweden)

Marjan Vosoughi

2018-03-01

Full Text Available This study was aimed at recognizing constraints on the way of some Iranian language teachers' utilization of self-developed, localized, English language teaching resources. To this aim, three sets of teacher variables on pedagogical and personal accounts were examined including Language teachers' experience (novice/experienced, their educational level (BA/MA/PhD and their gender. Data were collected in two phases. In the first phase, through stratified sampling, some eighty-three volunteering, English language teachers (Male and Female, who were indulged in the Iranian Ministry of Education (MoE, university settings (public and private and language institutes were randomly selected.  Teachers’ responses to a validated researcher-made questionnaire on language teacher curriculum autonomy revealed an overall significant Multiple R with F (3, 80 =.88, (0.04 but each individual above-cited predictors could not significantly predict teacher curriculum autonomy score. In the second phase for triangulation aims, three above-cited teacher variables were mapped over the insights gained through written interview sessions with some fourteen English language teachers.  Language teachers' self-reported 'challenges' and 'opportunities' for using self-developed language teaching resources for class use were content analyzed. It became evident that teaching experience was mystified in some respects in terms of its influence over interviewed teachers since diverse intentions on the part of the language teachers in this research might have deterred them not to use their full potential over using their own materials in class. Possible reasons for this situation have been fully discussed in the end.

[Use of internet and electronic resources among Spanish intensivist physicians. First national survey].

Science.gov (United States)

Gómez-Tello, V; Latour-Pérez, J; Añón Elizalde, J M; Palencia-Herrejón, E; Díaz-Alersi, R; De Lucas-García, N

2006-01-01

Estimate knowledge and use habits of different electronic resources in a sample of Spanish intensivists: Internet, E-mail, distribution lists, and use of portable electronic devices. Self-applied questionnaire. A 50-question questionnaire was distributed among Spanish intensivists through the hospital marketing delegates of a pharmaceutical company and of electronic forums. A total of 682 questionnaires were analyzed (participation: 74%). Ninety six percent of those surveyed used Internet individually: 67% admitted training gap. Internet was the second source of clinical consultations most used (61%), slightly behind consultation to colleagues (65%). The pages consulted most were bibliographic databases (65%) and electronic professional journals (63%), with limited use of Evidence Based Medicine pages (19%). Ninety percent of those surveyed used e-mail regularly in the practice of their profession, although 25% admitted that were not aware of its possibilities. The use of E-mail decreased significantly with increase in age. A total of 62% of the intensivists used distribution lists. Of the rest, 42% were not aware of its existence and 32% admitted they had insufficient training to handle them. Twenty percent of those surveyed had portable electronic devices and 64% considered it useful, basically due to its rapid consultation at bedside. Female gender was a negative predictive factor of its use (OR 0.35; 95% CI 0.2-0.63; p=0.0002). A large majority of the Spanish intensivists use Internet and E-mail. E-mail lists and use of portable devices are still underused resources. There are important gaps in training and infrequent use of essential pages. There are specific groups that require directed educational policies.

Model of e-learning with electronic educational resources of new generation

OpenAIRE

A. V. Loban; D. A. Lovtsov

2017-01-01

Purpose of the article: improving of scientific and methodical base of the theory of the е-learning of variability. Methods used: conceptual and logical modeling of the е-learning of variability process with electronic educational resource of new generation and system analysis of the interconnection of the studied subject area, methods, didactics approaches and information and communication technologies means. Results: the formalization complex model of the е-learning of variability with elec...

GRACC: New generation of the OSG accounting

Science.gov (United States)

Retzke, K.; Weitzel, D.; Bhat, S.; Levshina, T.; Bockelman, B.; Jayatilaka, B.; Sehgal, C.; Quick, R.; Wuerthwein, F.

2017-10-01

Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certificate Distinguished Name, their affiliations, and field of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changes include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. We will present the current architecture and working prototype.

GRACC: New generation of the OSG accounting

Energy Technology Data Exchange (ETDEWEB)

Retzke, K. [Fermilab; Weitzel, D. [Nebraska U.; Bhat, S. [Fermilab; Levshina, T.; Bockelman, B. [Nebraska U.; Jayatilaka, B. [Fermilab; Sehgal, C. [Fermilab; Quick, R. [Indiana U.; Wuerthwein, F. [UC, San Diego

2016-10-14

Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certicate Distinguished Name, their affiliations, and eld of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changes include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. Lastly, we will present the current architecture and working prototype.

Impact of Knowledge Resources Linked to an Electronic Health Record on Frequency of Unnecessary Tests and Treatments

Science.gov (United States)

Goodman, Kenneth; Grad, Roland; Pluye, Pierre; Nowacki, Amy; Hickner, John

2012-01-01

Introduction: Electronic knowledge resources have the potential to rapidly provide answers to clinicians' questions. We sought to determine clinicians' reasons for searching these resources, the rate of finding relevant information, and the perceived clinical impact of the information they retrieved. Methods: We asked general internists, family…

Electronic Document Management: A Human Resource Management Case Study

Directory of Open Access Journals (Sweden)

Thomas Groenewald

2004-11-01

Full Text Available This case study serve as exemplar regarding what can go wrong with the implementation of an electronic document management system. Knowledge agility and knowledge as capital, is outlined against the backdrop of the information society and knowledge economy. The importance of electronic document management and control is sketched thereafter. The literature review is concluded with the impact of human resource management on knowledge agility, which includes references to the learning organisation and complexity theory. The intervention methodology, comprising three phases, follows next. The results of the three phases are presented thereafter. Partial success has been achieved with improving the human efficacy of electronic document management, however the client opted to discontinue the system in use. Opsomming Die gevalle studie dien as voorbeeld van wat kan verkeerd loop met die implementering van ’n elektroniese dokumentbestuur sisteem. Teen die agtergrond van die inligtingsgemeenskap en kennishuishouding word kennissoepelheid en kennis as kapitaal bespreek. Die literatuurstudie word afgesluit met die inpak van menslikehulpbronbestuur op kennissoepelheid, wat ook die verwysings na die leerorganisasie en kompleksietydsteorie insluit. Die metodologie van die intervensie, wat uit drie fases bestaan, volg daarna. Die resultate van die drie fases word vervolgens aangebied. Slegs gedeelte welslae is behaal met die verbetering van die menslike doeltreffendheid ten opsigte van elektroniese dokumentbestuur. Die klient besluit egter om nie voort te gaan om die huidige sisteem te gebruik nie.

18 CFR 367.5 - Accounting period.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting period. 367.5 Section 367.5 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.5 Accounting period. Each service company must keep its books on a monthly basis so that for...

Mental Accounting and Economic Behaviour

NARCIS (Netherlands)

Antonides, Gerrit; Ranyard, Rob

2017-01-01

This chapter first presents an overview of research into mental accounting and its effects on economic behaviour. It then considers mental accounts posited to broadly categorize financial resources across the life-cycle, and those constructed for specific transactions. Mental accounting has several

Challenges in the implementation of an electronic surveillance system in a resource-limited setting: Alerta, in Peru

Directory of Open Access Journals (Sweden)

Soto Giselle

2008-11-01

Full Text Available Abstract Background Infectious disease surveillance is a primary public health function in resource-limited settings. In 2003, an electronic disease surveillance system (Alerta was established in the Peruvian Navy with support from the U.S. Naval Medical Research Center Detachment (NMRCD. Many challenges arose during the implementation process, and a variety of solutions were applied. The purpose of this paper is to identify and discuss these issues. Methods This is a retrospective description of the Alerta implementation. After a thoughtful evaluation according to the Centers for Disease Control and Prevention (CDC guidelines, the main challenges to implementation were identified and solutions were devised in the context of a resource-limited setting, Peru. Results After four years of operation, we have identified a number of challenges in implementing and operating this electronic disease surveillance system. These can be divided into the following categories: (1 issues with personnel and stakeholders; (2 issues with resources in a developing setting; (3 issues with processes involved in the collection of data and operation of the system; and (4 issues with organization at the central hub. Some of the challenges are unique to resource-limited settings, but many are applicable for any surveillance system. For each of these challenges, we developed feasible solutions that are discussed. Conclusion There are many challenges to overcome when implementing an electronic disease surveillance system, not only related to technology issues. A comprehensive approach is required for success, including: technical support, personnel management, effective training, and cultural sensitivity in order to assure the effective deployment of an electronic disease surveillance system.

Accounting for the environment.

Science.gov (United States)

Lutz, E; Munasinghe, M

1991-03-01

Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.

CLOUD EDUCATIONAL RESOURCES FOR PHYSICS LEARNING RESEARCHES SUPPORT

Directory of Open Access Journals (Sweden)

Oleksandr V. Merzlykin

2015-10-01

Full Text Available The definition of cloud educational resource is given in paper. Its program and information components are characterized. The virtualization as the technological ground of transforming from traditional electronic educational resources to cloud ones is reviewed. Such levels of virtualization are described: data storage device virtualization (Data as Service, hardware virtualization (Hardware as Service, computer virtualization (Infrastructure as Service, software system virtualization (Platform as Service, «desktop» virtualization (Desktop as Service, software user interface virtualization (Software as Service. Possibilities of designing the cloud educational resources system for physics learning researches support taking into account standards of learning objects metadata (accessing via OAI-PMH protocol and standards of learning tools interoperability (LTI are shown. The example of integration cloud educational resources into Moodle learning management system with use of OAI-PMH and LTI is given.

Considering Point-of-Care Electronic Medical Resources in Lieu of Traditional Textbooks for Medical Education.

Science.gov (United States)

Hale, LaDonna S; Wallace, Michelle M; Adams, Courtney R; Kaufman, Michelle L; Snyder, Courtney L

2015-09-01

Selecting resources to support didactic courses is a critical decision, and the advantages and disadvantages must be carefully considered. During clinical rotations, students not only need to possess strong background knowledge but also are expected to be proficient with the same evidence-based POC resources used by clinicians. Students place high value on “real world” learning and therefore may place more value on POC resources that they know practicing clinicians use as compared with medical textbooks. The condensed nature of PA education requires students to develop background knowledge and information literacy skills over a short period. One way to build that knowledge and those skills simultaneously is to use POC resources in lieu of traditional medical textbooks during didactic training. Electronic POC resources offer several advantages over traditional textbooks and should be considered as viable options in PA education.

The electronic patient record as a meaningful audit tool - Accountability and autonomy in general practitioner work

DEFF Research Database (Denmark)

Winthereik, Brit Ross; van der Ploeg, I.; Berg, Marc

2007-01-01

Health authorities increasingly request that general practitioners (GPs) use information and communication technologies such as electronic patient records (EPR) for accountability purposes. This article deals with the use of EPRs among general practitioners in Britain. It examines two ways in which...... makes them active in finding ways that turn the EPR into a meaningful tool for them, that is, a tool that helps them provide what they see as good care. The article's main contribution is to show how accountability and autonomy are coproduced; less professional autonomy does not follow from more...... GPs use the EPR for accountability purposes. One way is to generate audit reports on the basis of the information that has been entered into the record. The other is to let the computer intervene in the clinical process through prompts. The article argues that GPs' ambivalence toward using the EPR...

Resource conservation approached with an appropriate collection and upgrade-remanufacturing for used electronic products.

Science.gov (United States)

Zlamparet, Gabriel I; Tan, Quanyin; Stevels, A B; Li, Jinhui

2018-03-01

This comparative research represents an example for a better conservation of resources by reducing the amount of waste (kg) and providing it more value under the umbrella of remanufacturing. The three discussed cases will expose three issues already addressed separately in the literature. The generation of waste electrical and electronic equipment (WEEE) interacts with the environmental depletion. In this article, we gave the examples of addressed issues under the concept of remanufacturing. Online collection opportunity eliminating classical collection, a business to business (B2B) implementation for remanufactured servers and medical devices. The material reuse (recycling), component sustainability, reuse (part harvesting), product reuse (after repair/remanufacturing) indicates the recovery potential using remanufacturing tool for a better conservation of resources adding more value to the products. Our findings can provide an overview of new system organization for the general collection, market potential and the technological advantages using remanufacturing instead of recycling of WEEE or used electrical and electronic equipment. Copyright © 2017. Published by Elsevier Ltd.

Effects of the Use of Electronic Human Resource Management (EHRM Within Human Resource Management (HRM Functions at Universities

Directory of Open Access Journals (Sweden)

Chux Gervase Iwu

2016-09-01

Full Text Available This study set out to examine the effect of e-hrm systems in assisting human resource practitioners to execute their duties and responsibilities. In comparison to developed economies of the world, information technology adoption in sub-Saharan Africa has not been without certain glitches. Some of the factors that are responsible for these include poor need identification, sustainable funding, and insufficient skills. Besides these factors, there is also the issue of change management and users sticking to what they already know. Although, the above factors seem negative, there is strong evidence that information systems such as electronic human resource management present benefits to an organization. To achieve this, a dual research approach was utilized. Literature assisted immensely in both the development of the conceptual framework upon which the study hinged as well as in the development of the questionnaire items. The study also made use of an interview checklist to guide the participants. The findings reveal a mix of responses that indicate that while there are gains in adopting e-hrm systems, it is wiser to consider supporting resources as well as articulate the needs of the university better before any investment is made.

Electronic human resource management: Enhancing or entrancing?

Directory of Open Access Journals (Sweden)

Paul Poisat

2017-07-01

Full Text Available Orientation: This article provides an investigation into the current level of development of the body of knowledge related to electronic human resource management (e-HRM by means of a qualitative content analysis. Several aspects of e-HRM, namely definitions of e-HRM, the theoretical perspectives around e-HRM, the role of e-HRM, the various types of e-HRM and the requirements for successful e-HRM, are examined. Research purpose: The purpose of the article was to determine the status of e-HRM and examine the studies that report on the link between e-HRM and organisational productivity. Motivation for the study: e-HRM has the capacity to improve organisational efficiency and leverage the role of human resources (HR as a strategic business partner. Main findings: The notion that the implementation of e-HRM will lead to improved organisational productivity is commonly assumed; however, empirical evidence in this regard was found to be limited. Practical/managerial implications: From the results of this investigation it is evident that more research is required to gain a greater understanding of the influence of e-HRM on organisational productivity, as well as to develop measures for assessing this influence. Contribution: This article proposes additional areas to research and measure when investigating the effectiveness of e-HRM. It provides a different lens from which to view e-HRM assessment whilst keeping it within recognised HR measurement parameters (the HR value chain. In addition, it not only provides areas for measuring e-HRM’s influence but also provides important clues as to how the measurements may be approached.

Medicare incentive payments for meaningful use of electronic health records: accounting and reporting developments.

Science.gov (United States)

2012-02-01

The Healthcare Financial Management Association through its Principles and Practices (P&P) Board publishes issue analyses to provide short-term practical assistance on emerging issues in healthcare financial management. In a new issue analysis excerpted in this article, HFMA's P&P Board provides some clarity to the healthcare industry on certain accounting and reporting issues resulting from incentive payments under the Medicare program for the meaningful use of electronic health record (EHR) technology. Consultation on these matters with independent auditors is highly recommended.

18 CFR 367.19 - Accounting for leases.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting for leases. 367.19 Section 367.19 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.19 Accounting for leases. (a) All leases must be classified as either capital or operating...

Accounting for Depletion of Oil and Gas Resources in Malaysia

OpenAIRE

Othman, Jamal; Jafari, Yaghoob

2011-01-01

This paper provides an assessment of the changes in the availability of oil and gas resources in Malaysia. The physical and monetary balance sheets for crude oil and natural gas for the period 2000- 2007 was constructed. The net present value of expected future incomes to reflect the value of resource change was calculated based on a physical extraction and a resource rent scenario. Resource rent is gross operating surplus less the estimated user cost of produced capital in the crude oil and ...

Identifying and evaluating electronic learning resources for use in adult-gerontology nurse practitioner education.

Science.gov (United States)

Thompson, Hilaire J; Belza, Basia; Baker, Margaret; Christianson, Phyllis; Doorenbos, Ardith; Nguyen, Huong

2014-01-01

Enhancing existing curricula to meet newly published adult-gerontology advanced practice registered nurse (APRN) competencies in an efficient manner presents a challenge to nurse educators. Incorporating shared, published electronic learning resources (ELRs) in existing or new courses may be appropriate in order to assist students in achieving competencies. The purposes of this project were to (a) identify relevant available ELR for use in enhancing geriatric APRN education and (b) to evaluate the educational utility of identified ELRs based on established criteria. A multilevel search strategy was used. Two independent team members reviewed identified ELR against established criteria to ensure utility. Only resources meeting all criteria were retained. Resources were found for each of the competency areas and included formats such as podcasts, Web casts, case studies, and teaching videos. In many cases, resources were identified using supplemental strategies and not through traditional search or search of existing geriatric repositories. Resources identified have been useful to advanced practice educators in improving lecture and seminar content in a particular topic area and providing students and preceptors with additional self-learning resources. Addressing sustainability within geriatric APRN education is critical for sharing of best practices among educators and for sustainability of teaching and related resources. © 2014.

Systematic review of electronic surveillance of infectious diseases with emphasis on antimicrobial resistance surveillance in resource-limited settings.

Science.gov (United States)

Rattanaumpawan, Pinyo; Boonyasiri, Adhiratha; Vong, Sirenda; Thamlikitkul, Visanu

2018-02-01

Electronic surveillance of infectious diseases involves rapidly collecting, collating, and analyzing vast amounts of data from interrelated multiple databases. Although many developed countries have invested in electronic surveillance for infectious diseases, the system still presents a challenge for resource-limited health care settings. We conducted a systematic review by performing a comprehensive literature search on MEDLINE (January 2000-December 2015) to identify studies relevant to electronic surveillance of infectious diseases. Study characteristics and results were extracted and systematically reviewed by 3 infectious disease physicians. A total of 110 studies were included. Most surveillance systems were developed and implemented in high-income countries; less than one-quarter were conducted in low-or middle-income countries. Information technologies can be used to facilitate the process of obtaining laboratory, clinical, and pharmacologic data for the surveillance of infectious diseases, including antimicrobial resistance (AMR) infections. These novel systems require greater resources; however, we found that using electronic surveillance systems could result in shorter times to detect targeted infectious diseases and improvement of data collection. This study highlights a lack of resources in areas where an effective, rapid surveillance system is most needed. The availability of information technology for the electronic surveillance of infectious diseases, including AMR infections, will facilitate the prevention and containment of such emerging infectious diseases. Copyright © 2018 Association for Professionals in Infection Control and Epidemiology, Inc. Published by Elsevier Inc. All rights reserved.

Accounting for Depletion of Oil and Gas Resources in Malaysia

Energy Technology Data Exchange (ETDEWEB)

Othman, Jamal, E-mail: jortman@ukm.my; Jafari, Yaghoob, E-mail: yaghoob.jafari@gmail.com [Universiti Kebangsaan Malaysia, Faculty of Economics and Management (Malaysia)

2012-12-15

Since oil and gas are non-renewable resources, it is important to identify the extent to which they have been depleted. Such information will contribute to the formulation and evaluation of appropriate sustainable development policies. This paper provides an assessment of the changes in the availability of oil and gas resources in Malaysia by first compiling the physical balance sheet for the period 2000-2007, and then assessing the monetary balance sheets for the said resource by using the Net Present Value method. Our findings show serious reduction in the value of oil reserves from 2001 to 2005, due to changes in crude oil prices, and thereafter the depletion rates decreased. In the context of sustainable development planning, albeit in the weak sustainability sense, it will be important to ascertain if sufficient reinvestments of the estimated resource rents in related or alternative capitals are being attempted by Malaysia. For the study period, the cumulative resource rents were to the tune of RM61 billion. Through a depletion or resource rents policy, the estimated quantum may guide the identification of a reinvestment threshold (after considering needed capital investment for future development of the industry) in light of ensuring the future productive capacity of the economy at the time when the resource is exhausted.

Accounting for Depletion of Oil and Gas Resources in Malaysia

International Nuclear Information System (INIS)

Othman, Jamal; Jafari, Yaghoob

2012-01-01

Since oil and gas are non-renewable resources, it is important to identify the extent to which they have been depleted. Such information will contribute to the formulation and evaluation of appropriate sustainable development policies. This paper provides an assessment of the changes in the availability of oil and gas resources in Malaysia by first compiling the physical balance sheet for the period 2000–2007, and then assessing the monetary balance sheets for the said resource by using the Net Present Value method. Our findings show serious reduction in the value of oil reserves from 2001 to 2005, due to changes in crude oil prices, and thereafter the depletion rates decreased. In the context of sustainable development planning, albeit in the weak sustainability sense, it will be important to ascertain if sufficient reinvestments of the estimated resource rents in related or alternative capitals are being attempted by Malaysia. For the study period, the cumulative resource rents were to the tune of RM61 billion. Through a depletion or resource rents policy, the estimated quantum may guide the identification of a reinvestment threshold (after considering needed capital investment for future development of the industry) in light of ensuring the future productive capacity of the economy at the time when the resource is exhausted.

From Millennium ERM to Proquest 360 Resource Manager: Implementing a new Electronic Resources Management System ERMS in an International Graduate Research University in Saudi Arabia

KAUST Repository

Ramli, Rindra M.

2017-01-01

An overview of the Recommendation Study and the subsequent Implementation of a new Electronic Resources Management system ERMS in an international graduate research university in the Kingdom of Saudi Arabia. It covers the timeline, deliverables

Molecular-crystal approach to accounting of correlation corrections in the chemical bond theory in crystals: electronic structure of Ti2O3 crystal

International Nuclear Information System (INIS)

Ehvarestov, R.A.; Panin, A.I.

2000-01-01

The problem on the possibility of partial accounting for the electron correlation effects within the frames of the Hartree-Fock unlimited method (HF). The local characteristic of the electron structure of the molecular systems for the case of the multi-determinant wave functions, configurational interaction methods and multiconfigurational self-consistent field (MCSCF) are determined. The molecular-crystalline approach is applied to studies on the electron correlation effects in the Ti 2 O 3 crystal. It is shown on the basis of the [Ti 2 O 9 ] 12- cluster electron structure calculation, that the Hartree-Fock unlimited method accounts in a number of cases for an essential part of statistical correlation effects. The energy values and local characteristics of the [Ti 2 O 9 ] 12- cluster, calculated through the HF and MCSCF methods, are presented [ru

Card - Electronic Money. Comparative Study

Directory of Open Access Journals (Sweden)

Mariana Rodica TIRLEA

2012-11-01

Full Text Available This type of coin and appeared as a result of the needs for a proper management of the financial resources available in the market, but also to improve the payments system in our country. The card is an alternative to the conventional instruments of payment is a payment instrument with and without cash by means of which the holder disposes of the current account. It is a standardized, secure information and individualized, through which you can perform operations of cash withdrawal, payment for the goods or services purchased, payment obligations by the public administration authorities and funds transfers between accounts, other than those ordered and executed by financial institutions, carried out through the electronic payment instrument.

Keeping Books of Account

OpenAIRE

2009-01-01

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

Resource Allocation Models and Accountability: A Jamaican Case Study

Science.gov (United States)

Nkrumah-Young, Kofi K.; Powell, Philip

2008-01-01

Higher education institutions (HEIs) may be funded privately, by the state or by a mixture of the two. Nevertheless, any state financing of HE necessitates a mechanism to determine the level of support and the channels through which it is to be directed; that is, a resource allocation model. Public funding, through resource allocation models,…

Open-Source Electronic Health Record Systems for Low-Resource Settings: Systematic Review.

Science.gov (United States)

Syzdykova, Assel; Malta, André; Zolfo, Maria; Diro, Ermias; Oliveira, José Luis

2017-11-13

Despite the great impact of information and communication technologies on clinical practice and on the quality of health services, this trend has been almost exclusive to developed countries, whereas countries with poor resources suffer from many economic and social issues that have hindered the real benefits of electronic health (eHealth) tools. As a component of eHealth systems, electronic health records (EHRs) play a fundamental role in patient management and effective medical care services. Thus, the adoption of EHRs in regions with a lack of infrastructure, untrained staff, and ill-equipped health care providers is an important task. However, the main barrier to adopting EHR software in low- and middle-income countries is the cost of its purchase and maintenance, which highlights the open-source approach as a good solution for these underserved areas. The aim of this study was to conduct a systematic review of open-source EHR systems based on the requirements and limitations of low-resource settings. First, we reviewed existing literature on the comparison of available open-source solutions. In close collaboration with the University of Gondar Hospital, Ethiopia, we identified common limitations in poor resource environments and also the main requirements that EHRs should support. Then, we extensively evaluated the current open-source EHR solutions, discussing their strengths and weaknesses, and their appropriateness to fulfill a predefined set of features relevant for low-resource settings. The evaluation methodology allowed assessment of several key aspects of available solutions that are as follows: (1) integrated applications, (2) configurable reports, (3) custom reports, (4) custom forms, (5) interoperability, (6) coding systems, (7) authentication methods, (8) patient portal, (9) access control model, (10) cryptographic features, (11) flexible data model, (12) offline support, (13) native client, (14) Web client,(15) other clients, (16) code

La igualdad de recursos de Ronald Dworkin: ¿una concepción fallida? | Dworkin’s Equality of Resources, a failed account?

Directory of Open Access Journals (Sweden)

Jahel Queralt Lange

2014-12-01

Abstract: This article examines Ronald Dworkin’s equality of resources. It claims that his proposal is successful in showing that, rightly understood, individual responsibility justifies a generous welfare state. He fails, however, in identifying the institutions capable of satisfying its principles. Dworkin does not address correctly the objections that question the capacity of his account to generate distributive outcomes that are responsibility-sensitive and circumstance-insensitive. His answer makes the success of the implementation of his account dependent on circumstances that are contingent and, hence, might not obtain in our societies.

A new and integrated hydro-economic accounting and analytical framework for water resources: a case study for North China.

Science.gov (United States)

Guan, Dabo; Hubacek, Klaus

2008-09-01

Water is a critical issue in China for a variety of reasons. China is poor of water resources with 2,300 m(3) of per capita availability, which is less than 13 of the world average. This is exacerbated by regional differences; e.g. North China's water availability is only about 271 m(3) of per capita value, which is only 125 of the world's average. Furthermore, pollution contributes to water scarcity and is a major source for diseases, particularly for the poor. The Ministry of Hydrology [1997. China's Regional Water Bullets. Water Resource and Hydro-power Publishing House, Beijing, China] reports that about 65-80% of rivers in North China no longer support any economic activities. Previous studies have emphasized the amount of water withdrawn but rarely take water quality into consideration. The quality of the return flows usually changes; the water quality being lower than the water flows that entered the production process initially. It is especially important to measure the impacts of wastewater to the hydro-ecosystem. Thus, water consumption should not only account for the amount of water inputs but also the amount of water contaminated in the hydro-ecosystem by the discharged wastewater. In this paper we present a new accounting and analytical approach based on economic input-output modelling combined with a mass balanced hydrological model that links interactions in the economic system with interactions in the hydrological system. We thus follow the tradition of integrated economic-ecologic input-output modelling. Our hydro-economic accounting framework and analysis tool allows tracking water consumption on the input side, water pollution leaving the economic system and water flows passing through the hydrological system thus enabling us to deal with water resources of different qualities. Following this method, the results illustrate that North China requires 96% of its annual available water, including both water inputs for the economy and contaminated

18 CFR 367.4261 - Account 426.1, Donations.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 426.1, Donations. 367.4261 Section 367.4261 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY..., Donations. This account must include all payments or donations for charitable, social or community welfare...

18 CFR 367.4390 - Account 439, Adjustments to retained earnings.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 439, Adjustments to retained earnings. 367.4390 Section 367.4390 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Retained Earnings Accounts § 367.4390 Account 439, Adjustments to retained earnings. (a...

18 CFR 33.5 - Proposed accounting entries.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Proposed accounting... § 33.5 Proposed accounting entries. If the applicant is required to maintain its books of account in... present proposed accounting entries showing the effect of the transaction with sufficient detail to...

Evaluation of three electronic report processing systems for preparing hydrologic reports of the U.S Geological Survey, Water Resources Division

Science.gov (United States)

Stiltner, G.J.

1990-01-01

In 1987, the Water Resources Division of the U.S. Geological Survey undertook three pilot projects to evaluate electronic report processing systems as a means to improve the quality and timeliness of reports pertaining to water resources investigations. The three projects selected for study included the use of the following configuration of software and hardware: Ventura Publisher software on an IBM model AT personal computer, PageMaker software on a Macintosh computer, and FrameMaker software on a Sun Microsystems workstation. The following assessment criteria were to be addressed in the pilot studies: The combined use of text, tables, and graphics; analysis of time; ease of learning; compatibility with the existing minicomputer system; and technical limitations. It was considered essential that the camera-ready copy produced be in a format suitable for publication. Visual improvement alone was not a consideration. This report consolidates and summarizes the findings of the electronic report processing pilot projects. Text and table files originating on the existing minicomputer system were successfully transformed to the electronic report processing systems in American Standard Code for Information Interchange (ASCII) format. Graphics prepared using a proprietary graphics software package were transferred to all the electronic report processing software through the use of Computer Graphic Metafiles. Graphics from other sources were entered into the systems by scanning paper images. Comparative analysis of time needed to process text and tables by the electronic report processing systems and by conventional methods indicated that, although more time is invested in creating the original page composition for an electronically processed report , substantial time is saved in producing subsequent reports because the format can be stored and re-used by electronic means as a template. Because of the more compact page layouts, costs of printing the reports were 15% to 25

Reliability criteria selection for integrated resource planning

International Nuclear Information System (INIS)

Ruiu, D.; Ye, C.; Billinton, R.; Lakhanpal, D.

1993-01-01

A study was conducted on the selection of a generating system reliability criterion that ensures a reasonable continuity of supply while minimizing the total costs to utility customers. The study was conducted using the Institute for Electronic and Electrical Engineers (IEEE) reliability test system as the study system. The study inputs and results for conditions and load forecast data, new supply resources data, demand-side management resource data, resource planning criterion, criterion value selection, supply side development, integrated resource development, and best criterion values, are tabulated and discussed. Preliminary conclusions are drawn as follows. In the case of integrated resource planning, the selection of the best value for a given type of reliability criterion can be done using methods similar to those used for supply side planning. The reliability criteria values previously used for supply side planning may not be economically justified when integrated resource planning is used. Utilities may have to revise and adopt new, and perhaps lower supply reliability criteria for integrated resource planning. More complex reliability criteria, such as energy related indices, which take into account the magnitude, frequency and duration of the expected interruptions are better adapted than the simpler capacity-based reliability criteria such as loss of load expectation. 7 refs., 5 figs., 10 tabs

A preliminary categorization of end-of-life electrical and electronic equipment as secondary metal resources

International Nuclear Information System (INIS)

Oguchi, Masahiro; Murakami, Shinsuke; Sakanakura, Hirofumi; Kida, Akiko; Kameya, Takashi

2011-01-01

Highlights: → End-of-life electrical and electronic equipment (EEE) as secondary metal resources. → The content and the total amount of metals in specific equipment are both important. → We categorized 21 EEE types from contents and total amounts of various metals. → Important equipment types as secondary resources were listed for each metal kind. → Collectability and possible collection systems of various EEE types were discussed. - Abstract: End-of-life electrical and electronic equipment (EEE) has recently received attention as a secondary source of metals. This study examined characteristics of end-of-life EEE as secondary metal resources to consider efficient collection and metal recovery systems according to the specific metals and types of EEE. We constructed an analogy between natural resource development and metal recovery from end-of-life EEE and found that metal content and total annual amount of metal contained in each type of end-of-life EEE should be considered in secondary resource development, as well as the collectability of the end-of-life products. We then categorized 21 EEE types into five groups and discussed their potential as secondary metal resources. Refrigerators, washing machines, air conditioners, and CRT TVs were evaluated as the most important sources of common metals, and personal computers, mobile phones, and video games were evaluated as the most important sources of precious metals. Several types of small digital equipment were also identified as important sources of precious metals; however, mid-size information and communication technology (ICT) equipment (e.g., printers and fax machines) and audio/video equipment were shown to be more important as a source of a variety of less common metals. The physical collectability of each type of EEE was roughly characterized by unit size and number of end-of-life products generated annually. Current collection systems in Japan were examined and potentially appropriate collection

System of Health Accounts and Health Satellite Accounts : Application in Low- and Middle-Income Countries

NARCIS (Netherlands)

Nakhimovsky, S.; Hernandez-Peña, P.; van Mosseveld, C.; Palacios, A.

2014-01-01

Health accounting data that show economic and financial resource flows within a health system are critical to informing health and economic policy – at both national and international levels. However, countries vary widely in their health accounting histories as well as the demand for and capacity

Harnessing Facebook for Student Engagement in Accounting Education: Guiding Principles for Accounting Students and Educators

Science.gov (United States)

Stone, Gerard; Fiedler, Brenton Andrew; Kandunias, Chris

2014-01-01

This paper proposes principles to guide accounting students' and accounting educators' use of Facebook as an educational resource to engage students with their learning. A body of cross-disciplinary research has investigated potential applications of Facebook to invigorate student engagement. Generic guidelines for educators who are contemplating…

Environmental Accounting: Concepts, Practive and Assessment of Sustainable Development

OpenAIRE

Vardon, Michael; Harrison, Bob

2002-01-01

Quantitative assessment of sustainable development requires accounting for the depletion and degradation of natural resources and other environmental impacts of economic development. The United Nations System of Integrated Economic and Environmental Accounting (SEEA) provides a system that links economic activities to changes in the environment and natural resources. SEEA has guided the development of environmental accounts by the Australian Bureau of Statistics. This paper describes how SEEA...

Embedded resource accounting for coupled natural-human systems: An application to water resource impacts of the western U.S. electrical energy trade

Science.gov (United States)

Ruddell, Benjamin L.; Adams, Elizabeth A.; Rushforth, Richard; Tidwell, Vincent C.

2014-10-01

In complex coupled natural-human systems (CNH), multitype networks link social, environmental, and economic systems with flows of matter, energy, information, and value. Embedded Resource Accounting (ERA) is a systems analysis framework that includes the indirect connections of a multitype CNH network. ERA is conditioned on perceived system boundaries, which may vary according to the accountant's point of view. Both direct and indirect impacts are implicit whenever two subnetworks interact in such a system; the ratio of two subnetworks' impacts is the embedded intensity. For trade in the services of water, this is understood as the indirect component of a water footprint, and as "virtual water" trade. ERA is a generalization of input-output, footprint, and substance flow methods, and is a type of life cycle analysis. This paper presents results for the water and electrical energy system in the western U.S. This system is dominated by California, which outsources the majority of its water footprint of electrical energy. Electricity trade increases total water consumption for electricity production in the western U.S. by 15% and shifts water use to water-stressed Colorado River Basin States. A systemic underaccounting for water footprints occurs because state-level processes discount a portion of the water footprint occurring outside of the state boundary.

Understanding and Implementing Best Practices in Accountability

Directory of Open Access Journals (Sweden)

Raisa Deber

2017-03-01

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

An historical account of the development and applications of the negative staining technique to the electron microscopy of viruses.

Science.gov (United States)

Horne, R W; Wildy, P

1979-09-01

A brief historical account of the development and applications of the negative staining techniques to the study of the structure of viruses and their components as observed in the electron microscope is presented. Although the basic method of surrounding or embedding specimens in opaque dyes was used in light microscopy dating from about 1884, the equivalent preparative techniques applied to electron microscopy were comparatively recent. The combination of experiments on a sophisticated bacterial virus and the installation of a high resolution electron microscope in the Cavendish Laboratory, Cambridge, during 1954, subsequently led to the analysis of several important morphological features of animal, plant and bacterial viruses. The implications of the results from these early experiments on viruses and recent developments in negative staining methods for high resolution image analysis of electron micrographs are also discussed.

Efficient Computation of Coherent Synchrotron Radiation Taking into Account 6D Phase Space Distribution of Emitting Electrons

International Nuclear Information System (INIS)

Chubar, O.; Couprie, M.-E.

2007-01-01

CPU-efficient method for calculation of the frequency domain electric field of Coherent Synchrotron Radiation (CSR) taking into account 6D phase space distribution of electrons in a bunch is proposed. As an application example, calculation results of the CSR emitted by an electron bunch with small longitudinal and large transverse sizes are presented. Such situation can be realized in storage rings or ERLs by transverse deflection of the electron bunches in special crab-type RF cavities, i.e. using the technique proposed for the generation of femtosecond X-ray pulses (A. Zholents et. al., 1999). The computation, performed for the parameters of the SOLEIL storage ring, shows that if the transverse size of electron bunch is larger than the diffraction limit for single-electron SR at a given wavelength -- this affects the angular distribution of the CSR at this wavelength and reduces the coherent flux. Nevertheless, for transverse bunch dimensions up to several millimeters and a longitudinal bunch size smaller than hundred micrometers, the resulting CSR flux in the far infrared spectral range is still many orders of magnitude higher than the flux of incoherent SR, and therefore can be considered for practical use

From Millennium ERM to Proquest 360 Resource Manager: Implementing a new Electronic Resources Management System ERMS in an International Graduate Research University in Saudi Arabia

KAUST Repository

Ramli, Rindra M.

2017-05-17

An overview of the Recommendation Study and the subsequent Implementation of a new Electronic Resources Management system ERMS in an international graduate research university in the Kingdom of Saudi Arabia. It covers the timeline, deliverables and challenges as well as lessons learnt by the Project Team.

18 CFR 367.2150 - Account 215, Appropriated retained earnings.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 215, Appropriated retained earnings. 367.2150 Section 367.2150 Conservation of Power and Water Resources FEDERAL... retained earnings. This account must include the amount of retained earnings that has been appropriated or...

Strengthening human resources for health through information, coordination and accountability mechanisms: the case of the Sudan.

Science.gov (United States)

Badr, Elsheikh; Mohamed, Nazar A; Afzal, Muhammad Mahmood; Bile, Khalif Mohamud

2013-11-01

Human resources for health (HRH) in the Sudan were limited by shortages and the maldistribution of health workers, poor management, service fragmentation, poor retention of health workers in rural areas, and a weak health information system. A "country coordination and facilitation" process was implemented to strengthen the national HRH observatory, provide a coordination platform for key stakeholders, catalyse policy support and HRH planning, harmonize the mobilization of resources, strengthen HRH managerial structures, establish new training institutions and scale up the training of community health workers. The national government of the Sudan sanctioned state-level governance of the health system but many states lacked coherent HRH plans and policies. A paucity of training institutions constrained HRH production and the adequate and equitable deployment of health workers in rural areas. The country coordination and facilitation process prompted the establishment of a robust HRH information system and the development of the technical capacities and tools necessary for data analysis and evidence-based participatory decision-making and action. The success of the country coordination and facilitation process was substantiated by the stakeholders' coordinated support, which was built on solid evidence of the challenges in HRH and shared accountability in the planning and implementation of responses to those challenges. The support led to political commitment and the mobilization of resources for HRH. The leadership that was promoted and the educational institutions that were opened should facilitate the training, deployment and retention of the health workers needed to achieve universal health coverage.

Controlling user access to electronic resources without password

Science.gov (United States)

Smith, Fred Hewitt

2015-06-16

Described herein are devices and techniques for remotely controlling user access to a restricted computer resource. The process includes pre-determining an association of the restricted computer resource and computer-resource-proximal environmental information. Indicia of user-proximal environmental information are received from a user requesting access to the restricted computer resource. Received indicia of user-proximal environmental information are compared to associated computer-resource-proximal environmental information. User access to the restricted computer resource is selectively granted responsive to a favorable comparison in which the user-proximal environmental information is sufficiently similar to the computer-resource proximal environmental information. In at least some embodiments, the process further includes comparing user-supplied biometric measure and comparing it with a predetermined association of at least one biometric measure of an authorized user. Access to the restricted computer resource is granted in response to a favorable comparison.

18 CFR 367.4091 - Account 409.1, Income taxes, operating income.

Science.gov (United States)

2010-04-01

... NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4091 Account 409... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 409.1, Income taxes, operating income. 367.4091 Section 367.4091 Conservation of Power and Water Resources FEDERAL...

Electronic theses and dissertations: a review of this valuable resource for nurse scholars worldwide.

Science.gov (United States)

Goodfellow, L M

2009-06-01

A worldwide repository of electronic theses and dissertations (ETDs) could provide worldwide access to the most up-to-date research generated by masters and doctoral students. Until that international repository is established, it is possible to access some of these valuable knowledge resources. ETDs provide a technologically advanced medium with endless multimedia capabilities that far exceed the print and bound copies of theses and dissertations housed traditionally in individual university libraries. CURRENT USE: A growing trend exists for universities worldwide to require graduate students to submit theses or dissertations as electronic documents. However, nurse scholars underutilize ETDs, as evidenced by perusing bibliographic citation lists in many of the research journals. ETDs can be searched for and retrieved through several digital resources such as the Networked Digital Library of Theses and Dissertations (http://www.ndltd.org), ProQuest Dissertations and Theses (http://www.umi.com), the Australasian Digital Theses Program (http://adt.caul.edu.au/) and through individual university web sites and online catalogues. An international repository of ETDs benefits the community of nurse scholars in many ways. The ability to access recent graduate students' research electronically from anywhere in the world is advantageous. For scholars residing in developing countries, access to these ETDs may prove to be even more valuable. In some cases, ETDs are not available for worldwide access and can only be accessed through the university library from which the student graduated. Public access to university library ETD collections is not always permitted. Nurse scholars from both developing and developed countries could benefit from ETDs.

Precession mechanism of spin relaxation at frequent electron-electron collisions

CERN Document Server

Glazov, M M

2002-01-01

It is shown that the spin relaxation mechanism in the two-dimensional electron gas, is controlled not only through the electron pulse relaxation processes, determining the mobility, but through the electron-electron collisions as well. It is decided to use the kinetic equation, describing the electron spin mixing in the k-space, for determining the spin relaxation time tau sub s at frequent electron-electron collisions. The tau sub s time is calculated for the nondegenerated electron gas both with an account and with no account of the exchange interaction

Library resources on the Internet

Science.gov (United States)

Buchanan, Nancy L.

1995-07-01

Library resources are prevalent on the Internet. Library catalogs, electronic books, electronic periodicals, periodical indexes, reference sources, and U.S. Government documents are available by telnet, Gopher, World Wide Web, and FTP. Comparatively few copyrighted library resources are available freely on the Internet. Internet implementations of library resources can add useful features, such as full-text searching. There are discussion lists, Gophers, and World Wide Web pages to help users keep up with new resources and changes to existing ones. The future will bring more library resources, more types of library resources, and more integrated implementations of such resources to the Internet.

Ecological footprint accounting for energy and resource in China

International Nuclear Information System (INIS)

Chen, B.; Chen, G.Q.; Yang, Z.F.; Jiang, M.M.

2007-01-01

Resource consumption of the Chinese society from 1981 to 2001 is represented by ecological footprint (EF) as an aggregate indicator. The debate, advances and implications of EF are investigated in detail. EF intensity is also provided to depict the resource consumption level corresponding to unit economic output. The results show that the EF per capita always exceeded the biocapacity and the EF intensity increased steadily over the study period. In addition, sectoral analysis for each EF component is also conducted. The appropriation in the global ecological sense of Chinese society with the second largest energy consumption in the world is therefore quantified and evaluated

42 CFR 124.8 - Grantee accountability.

Science.gov (United States)

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false Grantee accountability. 124.8 Section 124.8 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES HEALTH RESOURCES DEVELOPMENT... and Modernization § 124.8 Grantee accountability. (a) Records requirements. (1) Applicants who have...

Accounting for the distributional impacts of policy in the green accounts

NARCIS (Netherlands)

Horan, R.D.; Hrubovcak, J.; Shortle, J.S.; Bulte, E.H.

2000-01-01

Green income accounting models are designed to appropriately value changes in a country's natural resource (natural capital) base. However, green NNP is useful as a guide for domestic and international policy only to the extent that it accurately reflects the economic goals and policy options of

ELECTRONIC EDUCATIONAL RESOURCES FOR ONLINE SUPPORT OF MODERN CHEMISTRY CLASSES IN SPECIALIZED SCHOOL

Directory of Open Access Journals (Sweden)

Maria D. Tukalo

2013-09-01

Full Text Available This article contains material of some modern electronic educational resources that can be used via the Internet to support the modern chemistry classes in specialized school. It was drawn attention to the educational chemical experiments as means of knowledge; simulated key motivational characteristics to enhance students interest for learning subjects, their cognitive and practical activity in the formation of self-reliance and self-creative; commented forecasts for creating of conditions to enhance the creative potential of students in a modern learning environment.

Selection and Evaluation of Electronic Resources

Directory of Open Access Journals (Sweden)

Doğan Atılgan

2013-11-01

Full Text Available Publication boom and issues related to controlling and accession of printed sources have created some problems after World War II. Consequently, publishing industry has encountered the problem of finding possible solution for emerged situation. Industry of electronic publishing has started to improve with the rapid increase of the price of printed sources as well as the problem of publication boom. The first effects of electronic publishing were appeared on the academic and scholarly publications then electronic publishing became a crucial part of all types of publications. As a result of these developments, collection developments and service policies of information centers were also significantly changed. In this article, after a general introduction about selection and evaluation processes of electronic publications, the subscribed databases by a state and a privately owned university in Turkey and their usage were examined.

Social Control Disclosure and Accountability of Direct Money Program in Rio de Janeiro’s Schools

Directory of Open Access Journals (Sweden)

Ana Cristina de Oliveira Medeiros

2016-12-01

Full Text Available Education in Brazil have expanded the debate concerning the quality offered, as well as being a constitutional guarantee, there are the State's efforts in the allocation of financial resources annually. In the case of Basic Education was created in 2007 the Direct Money in School Program (DMSP that the Union transfers financial assistance to state and local public schools, and encourage widespread participation in resource management. Thus, the study’s objective was to investigate how civil society involved in the management of public resources of TSA, in a descriptive research with a quantitative and qualitative approach. The data collection was a documentary research: 29 accounts rendered digitized Direct Money in School Program (DMSP from schools and day care centers located in the municipality of Rio de Janeiro for the year 2012. Consolidating research, we sought to understand the perception of the Director of School / Day Care and President of the Community Council-School on the subject employing a questionnaire. In addition to the Audit Services scanned the TSA was checked for evidence of compliance with the principle of accountability and encouraging the social control in the electronic media. The results show the need to improve the participation of civil society, given that this study found that schools/nurseries do not provide the program information on official websites, minimizing transparency, and there is the existence of oversight failures in the assessment of benefits accounts and composition of the Councils.

An Exploratory study on the use of LibAnswers to Resolve, Track and Monitor Electronic Resources Issues: The KAUST Library experience

KAUST Repository

Ramli, Rindra M.

2017-01-01

An Exploratory study on KAUST library use of LibAnswers in resolving electronic resources questions received in LibAnswers. It describes the findings of the questions received in LibAnswers. The author made suggestions based on the findings to improve the reference services in responding to e-resources questions.

An Exploratory study on the use of LibAnswers to Resolve, Track and Monitor Electronic Resources Issues: The KAUST Library experience

KAUST Repository

Ramli, Rindra M.

2017-05-03

An Exploratory study on KAUST library use of LibAnswers in resolving electronic resources questions received in LibAnswers. It describes the findings of the questions received in LibAnswers. The author made suggestions based on the findings to improve the reference services in responding to e-resources questions.

The level of the usage of the human resource information system and electronic recruitment in Croatian companies

Directory of Open Access Journals (Sweden)

Snježana Pivac

2014-12-01

Full Text Available Performing business according to contemporary requirements influences companies for continuous usage of modern managerial tools, such as a human resource information system (HRIS and electronic recruitment (ER. Human resources have been recognised as curtail resources and the main source of a competitive advantage in creation of successful business performance. In order to attract and select the top employees, companies use quality information software for attracting internal ones, and electronic recruitment for attracting the best possible external candidates. The main aim of this paper is to research the level of the usage of HRIS and ER within medium-size and large Croatian companies. Moreover, the additional aim of this paper is to evaluate the relationship among the usage of these modern managerial tools and the overall success of human resource management within these companies. For the purpose of this paper, primary and secondary research has been conducted in order to reveal the level of the usage of HRIS and ER as well as the overall success of human resource management in Croatian companies. The companies’ classification (HRIS and ER is done by using the non-hierarchical k-means cluster method as well as the nonparametric Kruskal Wallis test. Further, the companies are ranked by the multicriteria PROMETHEE method. Relevant nonparametric tests are used for testing the overall companies’ HRM. Finally, binary logistic regression is estimated, relating binary variable HRM and HRIS development. After detailed research, it can be concluded that large Croatian companies apply HRIS in majority (with a positive relation to HRM performance, but still require certain degrees of its development.

The electronic encapsulation of knowledge in hydraulics, hydrology and water resources

Science.gov (United States)

Abbott, Michael B.

The rapidly developing practice of encapsulating knowledge in electronic media is shown to lead necessarily to the restructuring of the knowledge itself. The consequences of this for hydraulics, hydrology and more general water-resources management are investigated in particular relation to current process-simulation, real-time control and advice-serving systems. The generic properties of the electronic knowledge encapsulator are described, and attention is drawn to the manner in which knowledge 'goes into hiding' through encapsulation. This property is traced in the simple situations of pure mathesis and in the more complex situations of taxinomia using one example each from hydraulics and hydrology. The consequences for systems architectures are explained, pointing to the need for multi-agent architectures for ecological modelling and for more general hydroinformatics systems also. The relevance of these developments is indicated by reference to ongoing projects in which they are currently being realised. In conclusion, some more general epistemological aspects are considered within the same context. As this contribution is so much concerned with the processes of signification and communication, it has been partly shaped by the theory of semiotics, as popularised by Eco ( A Theory of Semiotics, Indiana University, Bloomington, 1977).

18 CFR 367.9130 - Account 913, Advertising expenses.

Science.gov (United States)

2010-04-01

... promotion advertising and charged to this account. However, advertisements that are limited to specific..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising...

RESEARCH OF INFLUENCE OF QUALITY OF ELECTRONIC EDUCATIONAL RESOURCES ON QUALITY OF TRAINING WITH USE OF DISTANCE TECHNOLOGIES

Directory of Open Access Journals (Sweden)

H. M. Kravtsov

2013-03-01

Full Text Available Communication improving of educational processes requires today new approaches to the management arrangements and forming of educational policy in the field of distance learning, which is based on the use of modern information and communication technologies. An important step in this process is the continuous monitoring of the development and implementation of information technology and, in particular, the distance learning systems in higher educational establishments. The main objective of the monitoring is the impact assessment on the development of distance learning following the state educational standards, curricula, methodical and technical equipment and other factors; factors revelation that influence the implementation and outcomes of distance learning; results comparison of educational institution functioning and distance education systems in order to determine the most efficient ways of its development. The paper presents the analysis results of the dependence of the quality of educational services on the electronic educational resources. Trends in educational services development was studied by comparing the quality influence of electronic educational resources on the quality of educational services of higher pedagogical educational institutions of Ukraine as of 2009-2010 and 2012-2013. Generally, the analysis of the survey results allows evaluating quality of the modern education services as satisfactory and it can be said that almost 70% of the success of their future development depends on the quality of the used electronic educational resources and distance learning systems in particular.

Focus on CSIR research in water resources: improved methods for aquifer vulnerability assessments and protocols (AVAP) for producing vulnerability maps, taking into account information on soils

CSIR Research Space (South Africa)

Colvin, C

2007-08-01

Full Text Available for Aquifer Vulnerability Assessments and Protocols (AVAP) for producing vulnerability maps, taking into account information on soils Groundwater resources are increas- ingly threatened by pollution. The AVAP project was initiated to develop improved... characteristics. Both intrinsic and specific vulnerability are taken into account. The approach used to determine the vulnerability of the in- termediate zone involved the descrip- tion and quantification of the factors that influence vulnerability (unsatu...

18 CFR 3b.226 - Accounting of disclosures.

Science.gov (United States)

2010-04-01

... accounting of disclosures is not a system of records under the definition in § 3b.2(e) and no accounting will... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting of... IDENTIFIABLE PERSONAL INFORMATION Rules for Disclosure of Records § 3b.226 Accounting of disclosures. (a) The...

Tracking the Flow of Resources in Electronic Waste - The Case of End-of-Life Computer Hard Disk Drives.

Science.gov (United States)

Habib, Komal; Parajuly, Keshav; Wenzel, Henrik

2015-10-20

Recovery of resources, in particular, metals, from waste flows is widely seen as a prioritized option to reduce their potential supply constraints in the future. The current waste electrical and electronic equipment (WEEE) treatment system is more focused on bulk metals, where the recycling rate of specialty metals, such as rare earths, is negligible compared to their increasing use in modern products, such as electronics. This study investigates the challenges in recovering these resources in the existing WEEE treatment system. It is illustrated by following the material flows of resources in a conventional WEEE treatment plant in Denmark. Computer hard disk drives (HDDs) containing neodymium-iron-boron (NdFeB) magnets were selected as the case product for this experiment. The resulting output fractions were tracked until their final treatment in order to estimate the recovery potential of rare earth elements (REEs) and other resources contained in HDDs. The results further show that out of the 244 kg of HDDs treated, 212 kg comprising mainly of aluminum and steel can be finally recovered from the metallurgic process. The results further demonstrate the complete loss of REEs in the existing shredding-based WEEE treatment processes. Dismantling and separate processing of NdFeB magnets from their end-use products can be a more preferred option over shredding. However, it remains a technological and logistic challenge for the existing system.

18 CFR 367.13 - Accounting to be on accrual basis.

Science.gov (United States)

2010-04-01

... ACT General Instructions § 367.13 Accounting to be on accrual basis. (a) The service company is... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting to be on accrual basis. 367.13 Section 367.13 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY...

Water Accounting Plus for Water Resources Reporting and River Basin Planning

NARCIS (Netherlands)

Karimi, P.

2014-01-01

This thesis introduces Water Accounting Plus (WA+), which is a new framework designed to provide explicit spatial information on water depletion and net withdrawal processes in complex river basins. WA+ is a simple, yet comprehensive and understandable water accounting framework that provides a

Department of Defense Performance and Accountability Report, Fiscal Year 2006

Science.gov (United States)

2006-11-15

over the past 3 years are mainly driven by military retirement benefit costs, Global War on Terror costs, and depreciation expense on military...Generating Resources: Depreciation and amortization $ 65,116.2 $ 48,944.0 Revaluation of...accounting principles ( GAAP ). The accompanying financial statements account for all resources for which the Department is responsible. Information

Accounting utility for determining individual usage of production level software systems

Science.gov (United States)

Garber, S. C.

1984-01-01

An accounting package was developed which determines the computer resources utilized by a user during the execution of a particular program and updates a file containing accumulated resource totals. The accounting package is divided into two separate programs. The first program determines the total amount of computer resources utilized by a user during the execution of a particular program. The second program uses these totals to update a file containing accumulated totals of computer resources utilized by a user for a particular program. This package is useful to those persons who have several other users continually accessing and running programs from their accounts. The package provides the ability to determine which users are accessing and running specified programs along with their total level of usage.

AMERICAN ACCOUNTING

Directory of Open Access Journals (Sweden)

Mihaela Onica

2005-01-01

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

The cultural space between accounts & abilities

DEFF Research Database (Denmark)

Fitriasari, Dewi; Kampf, Constance

Relations between global accounting standards and local accountability practices in Indonesia, a country with a rich history influenced by both the East and West, are examined from a cultural perspective.  Key constructs include Swidler's notions of settled and unsettled cultures and the notion...... of open cultural systems to explain the resources available for accounting practices in Indonesia. We examine the Global Reporting Initiative and International Accounting Standards Board websites as examples of unsettled cultures--looking at their ideologies expressed via the Internet, comparing studies...... of emerging economies. The characteristics specific to Indonesia open up further possibilities for understanding the role of diversity in accountability practices for emerging economies...

Policy intersections: Strengthening bottom up accountability amidst ...

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

... presented both economic opportunities and threats to traditional livelihoods. This trend has reduced access to key resources, like water and grazing land, upon which ... approach of marginalized rural groups, limits any accountability strategy. ... women and youth in achieving land and associated resource tenure rights in ...

SOME CONSIDERATIONS ON CLOUD ACCOUNTING

Directory of Open Access Journals (Sweden)

Doina Pacurari

2013-12-01

Full Text Available Cloud technologies have developed intensively during the last years. Cloud computing allows the customers to interact with their data and applications at any time, from any location, while the providers host these resources. A client company may choose to run in the cloud a part of its business (sales by agents, payroll, etc., or even the entire business. The company can get access to a large category of cloud-based software, including accounting software. Cloud solutions are especially recommended for small companies that do not have enough financial resources to invest in the IT infrastructure and in expensive accounting software. However, a special attention is required in the case of sensitive data, which should not be placed in a public cloud. All these aspects need to be discussed with the students, who should acquire the qualifications needed for operating with cloud applications. Our paper considers all the above issues regarding cloud computing for accountants and suggests some possibilities to approach these topics with the students.

Modelling of functional systems of managerial accounting

Directory of Open Access Journals (Sweden)

O.V. Fomina

2017-12-01

Full Text Available The modern stage of managerial accounting development takes place under the powerful influence of managerial innovations. The article aimed at the development of integrational model of budgeting and the system of balanced indices in the system of managerial accounting that will contribute the increasing of relevance for making managerial decisions by managers of different levels management. As a result of the study the author proposed the highly pragmatical integration model of budgeting and system of the balanced indices in the system of managerial accounting, which is realized by the development of the system of gathering, consolidation, analysis, and interpretation of financial and nonfinancial information, contributes the increasing of relevance for making managerial decisions on the base of coordination and effective and purpose orientation both strategical and operative resources of an enterprise. The effective integrational process of the system components makes it possible to distribute limited resources rationally taking into account prospective purposes and strategic initiatives, to carry

Carbon accounting and the climate politics of forestry

International Nuclear Information System (INIS)

Ellison, David; Lundblad, Mattias; Petersson, Hans

2011-01-01

Many proposals have been made for the more successful inclusion of LULUCF (Land Use, Land Use Change and Forestry) in the Kyoto framework. Though the positions of individual states or the goal of avoided deforestation guide many approaches, our model sets cost-effective strategies for climate change mitigation and the efficient and balanced use of forest resources at its center. Current approaches to forest resource-based carbon accounting consider only a fraction of its potential and fail to adequately mobilize the LULUCF sector for the successful stabilization of atmospheric greenhouse gas (GHG) concentrations. The presence of a significantly large “incentive gap” justifies the urgency of reforming the current LULUCF carbon accounting framework. In addition to significantly broadening the scope of carbon pools accounted under LULUCF, we recommend paying far greater attention to the troika of competing but potentially compatible interests surrounding the promotion of standing forests (in particular for the purposes of carbon sequestration, biodiversity protection and ecosystem promotion/ preservation), harvested wood products (HWP) and bioenergy use. The successful balancing of competing interests, the enhancement of efficiency and effectiveness and the balanced use of forest resources require an accounting mechanism that weighs and rewards each component according to its real climate mitigation potential. Further, our data suggest the benefits of such a broadly based carbon accounting strategy and the inclusion of LULUCF in national and international accounting and emission trading mechanisms far outweigh potential disadvantages. Political arguments suggesting countries could take advantage of LULUCF accounting to reduce their commitments are not supported by the evidence we present.

Transformation of accounting business processes in emergencies

Directory of Open Access Journals (Sweden)

D.O. Gritsyshen

2016-12-01

Full Text Available In the article the transformation of the accounting business processes in emergency situations. The models identify the consequences of emergencies, which is the basis for the transformation of the elements method of accounting, to address the consequences of emergencies isolation from the totality of objects of accounting and determine the properties that affect decision-making. Designed identify complex patterns of consequences of emergencies, allows accounting system to generate information that allows for a set of properties consequences of emergencies, and management decisions taking into account complex factors. Determined the possible consequences of emergency situations for individual objects accounting, information resources, which are accounts of accounting and financial reporting indicators.

Individual savings accounts for social insurance

DEFF Research Database (Denmark)

Bovenberg, Lans; Hansen, Martin Ino; Sørensen, Peter Birch

2008-01-01

Using Danish data, we find that about three-fourths of the taxes levied to finance public transfers actually finance benefits that redistribute income over the life cycle of individual taxpayers rather than redistribute resources across people. This finding and similar results for other countries...... provide a rationale for financing part of social insurance via mandatory individual savings accounts. We discuss the advantages and disadvantages of mandatory individual savings accounts for social insurance and survey some recent alternative proposals for such accounts...

ENVIRONMENT ACCOUNTING FOR SUSTAINABLE DEVELOPMENT

OpenAIRE

Florin Boghean

2007-01-01

Economic sustainability or intergenerational equity entails maintaining social well being by decisions about investments in different types of asset. Under certain conditions, consumption can be sustained by depleting resources, or various kinds of natural capital, while building up other kinds of capital. Theoretically, the choices involve the use of a set of accounting prices. The question becomes one of finding and implementing accounting prices that express the roles of the various capita...

Role of E-Payment System in Promoting Accountability in Government Ministries as Perceived by Accounting Education Graduates and Accountants in Ministry of Finance of Ebonyi State

Science.gov (United States)

Azih, Nonye; Nwagwu, Lazarus

2015-01-01

This paper identified the role of electronic payment system in promoting accountability in government ministries as well as the challenges facing the implementation of e-payment in government ministries in Ebonyi State. The study was guided by two research questions and two hypotheses. The population of the study comprised of 112 accountants as…

Considerations on Accounting Intelligent Systems Importance

Directory of Open Access Journals (Sweden)

2007-01-01

Full Text Available Managers begin to realize the importance of artificial intelligence technologies for their organizations. Knowledge is today seen as the main organizational resource and that is what intelligent systems are about: manipulating knowledge. In this paper we highlight the main reasons that an accountant can bring to his managers to emphasize this idea: intelligent systems are really needful in modern accounting.

The impact of human resource valuation on corporate performance ...

African Journals Online (AJOL)

It was recommended that accounting bodies should educate management of companies & human resource managers on the need to capitalize investment in human resource. It was also recommended that there should be harmonization of the various concept of human resource accounting which include human asset ...

14 CFR 1274.919 - Cost principles and accounting standards.

Science.gov (United States)

2010-01-01

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

Innovative accountability of tracking test kit as locked resources: a lesson in a restricted resource setting.

Science.gov (United States)

Makuwani, Ahmad M; Msuya, Sia; Haule, Dunstan; Mogella, Deus; Nkya, Efesper

2013-09-01

To implement quality screening in a blood service requires the presence of screening strategy with a clear algorithm and supporting standard operating procedures (SOPs), skilled and motivated human resource to perform testing, infrastructure, regular available test kits, and other supplies. In developing countries, smooth supply chain management of critical transfusion transmissible infections (TTIs) screening reagents is a challenge. Therefore, managing the little available kits by knowing the rate of consumption, good forecasting, and monitoring expiry date may be a key in ensuring regular supply. Test kit monitoring tool (TKMT) for Vironostika HIV Uni-Form kit/192 1&2 Ag/Ab, Genedia kits for HBsAg and HCV, and RPR for syphilis was developed to track these reagents. This excel tool was developed to assess received reagents, quantity used, quantity remaining, and date of expiration. The tool was evaluated by assessing rerun for each test kits, match tests conducted with blood units tested, adherence to the principle of first in-first out (FIFO), and quantity remaining in the center against the need. The mean rerun for HIV ELISA Vironistika uniform II Ag/Ab observed over expected was 6.9% (n = 3.8) than 2.4% (n = 1.3), HBsAg was 9.9% (n = 5.7) than 6.7% (3.5) (expected), Genedia for HCV was 1.3% (n = 0.7) than 0.5% (n = 0.3), and RPR test for syphilis 3.3% (n = 1.5) than 0.5%. During implementation, TKMT managed to detect expiring kits in the zonal blood transfusion centers. A tool-like TKMT may capture other supplies within blood when expanded. Monitoring of supplies may enable blood service actual accounting and in forecasting supplies and reagents. © 2013 Wiley Periodicals, Inc.

Application of Electron Dose Kernels to account for heterogeneities in voxelized phantoms

International Nuclear Information System (INIS)

Al-Basheer, A. K.; Sjoden, G. E.; Ghita, M.; Bolch, W.

2009-01-01

In this paper, we present work on the application of the Electron Dose Kernel discrete ordinates method (EDK-S N ) to compute doses and account for material heterogeneities using high energy external photon beam irradiations in voxelized human phantoms. EDKs are pre-computed using photon pencil 'beamlets' that lead to dose delivery in tissue using highly converged Monte Carlo. Coupling the EDKs to accumulate dose scaled by integral photon fluences computed using S N methods in dose driving voxels (DDVs) allows for the full charged particle physics computed dose to be accumulated throughout the voxelized phantom, and is the basis of the EDK-S N method, which is fully parallelized. For material heterogeneities, a density scaling correction factor is required to yield good agreement. In a fully voxelized phantom, all doses were in agreement with those determined by independent Monte Carlo computations. We are continuing to expand upon the development of this robust approach for rapid and accurate determination of whole body and out of field organ doses due to high energy x-ray beams. (authors)

Using mobile electronic devices to deliver educational resources in developing countries.

Science.gov (United States)

Mazal, Jonathan Robert; Ludwig, Rebecca

2015-01-01

Developing countries have far fewer trained radiography professionals than developed countries, which exacerbates the limited access to imaging services. The lack of trained radiographers reflects, in part, limited availability of radiographer-specific educational resources. Historically, organizations that provided such resources in the developing world faced challenges related to the limited stock of current materials as well as expenses associated with shipping and delivery. Four mobile electronic devices (MEDs) were loaded with educational content (e-books, PDFs, and digital applications) spanning major radiography topics. The MEDs were distributed to 4 imaging departments in Ghana, India, Nepal, and Nigeria based on evidence of need for radiography-specific resources, as revealed by survey responses. A cost comparison of postal delivery vs digital delivery of educational content was performed. The effectiveness of delivering additional content via Wi-Fi transmission also was evaluated. Feedback was solicited on users' experience with the MEDs as a delivery tool for educational content. An initial average per e-book expense of $30.05, which included the cost of the device, was calculated for the MED delivery method compared with $15.56 for postal delivery of printed materials. The cost of the MED delivery method was reduced to an average of $10.05 for subsequent e-book deliveries. Additional content was successfully delivered via Wi-Fi transmission to all recipients during the 3-month follow-up period. Overall user feedback on the experience was positive, and ideas for enhancing the MED-based method were identified. Using MEDs to deliver radiography-specific educational content appears to be more cost effective than postal delivery of printed materials on a long-term basis. MEDs are more efficient for providing updates to educational materials. Customization of content to department needs, and using projector devices could enhance the usefulness of MEDs for

Success criteria for electronic medical record implementations in low-resource settings: a systematic review.

Science.gov (United States)

Fritz, Fleur; Tilahun, Binyam; Dugas, Martin

2015-03-01

Electronic medical record (EMR) systems have the potential of supporting clinical work by providing the right information at the right time to the right people and thus make efficient use of resources. This is especially important in low-resource settings where reliable data are also needed to support public health and local supporting organizations. In this systematic literature review, our objectives are to identify and collect literature about success criteria of EMR implementations in low-resource settings and to summarize them into recommendations. Our search strategy relied on PubMed queries and manual bibliography reviews. Studies were included if EMR implementations in low-resource settings were described. The extracted success criteria and measurements were summarized into 7 categories: ethical, financial, functionality, organizational, political, technical, and training. We collected 381 success criteria with 229 measurements from 47 articles out of 223 articles. Most papers were evaluations or lessons learned from African countries, published from 1999 to 2013. Almost half of the EMR systems served a specific disease area like human immunodeficiency virus (HIV). The majority of criteria that were reported dealt with the functionality, followed by organizational issues, and technical infrastructures. Sufficient training and skilled personnel were mentioned in roughly 10%. Political, ethical, and financial considerations did not play a predominant role. More evaluations based on reliable frameworks are needed. Highly reliable data handling methods, human resources and effective project management, as well as technical architecture and infrastructure are all key factors for successful EMR implementation. © The Author 2015. Published by Oxford University Press on behalf of the American Medical Informatics Association. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

18 CFR 367.22 - Accounting for asset retirement obligations.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting for asset... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset... measurement changes to the initial liability for the legal obligation recorded in account 230, Asset...

18 CFR 367.9020 - Account 902, Meter reading expenses.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 902, Meter... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9020 Account 902, Meter reading... customer meters, and determining consumption when performed by employees engaged in reading meters. (b...

30 CFR 206.155 - Accounting for comparison.

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Accounting for comparison. 206.155 Section 206... MANAGEMENT PRODUCT VALUATION Federal Gas § 206.155 Accounting for comparison. (a) Except as provided in... the gas the residue gas is not sold pursuant to an arm's-length contract, the value, for royalty...

ACCOUNTING TREATMENTS USED IN STOCKS VALUATION

Directory of Open Access Journals (Sweden)

Suciu Gheorghe

2012-12-01

Full Text Available Accounting treatments represent the methods used by a company to apply its own accounting policies. Accounting treatments can be divided into two categories: basic accounting treatments and alternative treatments. Stocks represent the quantities of material resources, half-finished goods, finished goods which stockpile in supply repositories of the economic entities, with a certain structure and volume, for a certain period of time, in order to ensure continuity and regularity of the manufacturing process and of consumption. Stocks will be acknowledges only when the company is likely to make an economic benefit and when the costs and values can be estimated in a credible way.

Modified Monte Carlo method for study of electron transport in degenerate electron gas in the presence of electron-electron interactions, application to graphene

Science.gov (United States)

Borowik, Piotr; Thobel, Jean-Luc; Adamowicz, Leszek

2017-07-01

Standard computational methods used to take account of the Pauli Exclusion Principle into Monte Carlo (MC) simulations of electron transport in semiconductors may give unphysical results in low field regime, where obtained electron distribution function takes values exceeding unity. Modified algorithms were already proposed and allow to correctly account for electron scattering on phonons or impurities. Present paper extends this approach and proposes improved simulation scheme allowing including Pauli exclusion principle for electron-electron (e-e) scattering into MC simulations. Simulations with significantly reduced computational cost recreate correct values of the electron distribution function. Proposed algorithm is applied to study transport properties of degenerate electrons in graphene with e-e interactions. This required adapting the treatment of e-e scattering in the case of linear band dispersion relation. Hence, this part of the simulation algorithm is described in details.

Fundamentals of materials accounting for nuclear safeguards

Energy Technology Data Exchange (ETDEWEB)

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

1989-04-01

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

18 CFR 367.4360 - Account 436, Appropriations of retained earnings.

Science.gov (United States)

2010-04-01

..., Appropriations of retained earnings. 367.4360 Section 367.4360 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Retained Earnings Accounts § 367.4360 Account 436, Appropriations of retained earnings. This account must include appropriations of retained earnings as follows: (a) Appropriations required...

The ways of harmonization of uranium resources accounting systems on a global scale

International Nuclear Information System (INIS)

Naumov, S.S.; Shumilin, M.V.

1998-01-01

Resource classification systems used today in different countries make reference to the same principals: geological variability, commercial importance and level of preparedness for production. However, some countries with mining industries and established traditions use different classifications that are difficult to harmonize. To assist in developing a common international classification four issues are proposed for discussion: 1) existence of production facilities for producing resources; 2) need for low production cost categories compatible with current market prices; 3) specifying the degree of accuracy for various categories of resources and 4) in situ versus recoverable resource estimates. Based on these concepts revisions are proposed to the IAEA uranium classification system. Examples are also given of resource classifications for the Streltzovskoe deposit, Krasnokamensk. (author)

Methodological Approaches for Estimating Gross Regional Product after Taking into Account Depletion of Natural Resources, Environmental Pollution and Human Capital Aspects

Directory of Open Access Journals (Sweden)

Boris Alengordovich Korobitsyn

2015-09-01

Full Text Available A key indicator of the System of National Accounts of Russia at a regional scale is Gross Regional Product characterizing the value of goods and services produced in all sectors of the economy in a country and intended for final consumption, capital formation and net exports (excluding imports. From a sustainability perspective, the most weakness of GRP is that it ignores depreciation of man-made assets, natural resource depletion, environmental pollution and degradation, and potential social costs such as poorer health due to exposure to occupational hazards. Several types of alternative approaches to measuring socio-economic progress are considering for six administrative units of the Ural Federal District for the period 2006–2014. Proposed alternatives to GRP as a measure of social progress are focused on natural resource depletion, environmental externalities and some human development aspects. The most promising is the use of corrected macroeconomic indicators similar to the “genuine savings” compiled by the World Bank. Genuine savings are defined in this paper as net savings (net gross savings minus consumption of fixed capital minus the consumption of natural non-renewable resources and the monetary evaluations of damages resulting from air pollution, water pollution and waste disposal. Two main groups of non renewable resources are considered: energy resources (uranium ore, oil and natural gas and mineral resources (iron ore, copper, and aluminum. In spite of various shortcomings, this indicator represents a considerable improvement over GRP information. For example, while GRP demonstrates steady growth between 2006 and 2014 for the main Russian oil- and gas-producing regions — Hanty-Mansi and Yamalo-Nenets Autonomous Okrugs, genuine savings for these regions decreased over all period. It means that their resource-based economy could not be considered as being on a sustainable path even in the framework of �

2014-15 System Accountability Report. Appendix: Data Tables

Science.gov (United States)

Board of Governors, State University System of Florida, 2016

2016-01-01

This system accountability report provides the Data Tables that are appended to the 2014-2015 accountability report. The data tables include detailed statistical information presented in a tabular format on the following subject matter: (1) Financial Resources; (2) Personnel; (3) Enrollment; (4) Undergraduate Education; (5) Graduate Education; and…

Electronic Human Resources Management (e-HRM Adoption Studies: Past and Future Research

Directory of Open Access Journals (Sweden)

Winarto Winarto

2018-05-01

Full Text Available Electronic human resource management (e-HRM systems become more widely used by profit and non-profit organization. However, the field currently lacks sound theoretical frameworks that can be useful in addressing a key issue concerning the implementation of e-HRM systems, in particular to obtain a better understanding of the factors influencing the adoption of e-HRM systems. The objective of this paper is to provide a foundation towards the development of a theoretical framework for the implementation of e-HRM systems and develop a conceptual model that would reflect the nature of e-HRM systems’ adoption through systematic literature review. Adopting Crossan and Apaydin’s procedure of systematic review, this paper investigated 21 empirical papers of electronics human resources management, then categorized them into 4 characteristics which influence the adoption; System and technology characteristics; Organizational characteristics; User/individual characteristics, and Environmental and contextual characteristics. Finally, the e-HRM adoption research framework is drawn and based on the framework; avenues for future research are discussed.   Bahasa Indonesia Abstrak: Manajemen sumber daya manusia elektronik (selanjutnya disebut dengan e-HRM semakin banyak digunakan oleh organisasi profit dan nonprofit. Namun, bidang dan topik ini belum memiliki kerangka teori yang mapan, yang dapat digunakan untuk menganalisis isu-isu terkait penerapan e-HRM, terutama mengenai faktor-faktor yang mempengaruhi adopsi sistem e-HRM. Tujuan penelitian ini adalah untuk memberikan landasan bagi pengembangan kerangka teoritis untuk implementasi sistem e-HRM dan mengembangkan model konseptual yang akan menggambarkan adopsi sistem e-HRM melalui tinjauan literatur sistematis. Mengadopsi prosedur dan metode Crossan dan Apaydin untuk melakukan telaah literatur secara sistematis, paper ini menyelidiki 21 publikasi empiris manajemen sumber daya manusia elektronik dari 2

The business of radiology: cost accounting.

Science.gov (United States)

Camponovo, Ernest J

2004-08-01

Radiology practices confront questions of resource allocation every day. Unfortunately, practices frequently fail to adequately analyze revenues and expenses, which are at the heart of success or failure in any business endeavor. Cost allocation problems permeate nearly all aspects of cost analysis and accumulation and exist throughout all types of private-sector and public-sector organizations. "Managerial" or "cost" accounting is the discipline concerned with measuring and assigning the costs of delivering services or producing products. In contrast to financial accounting, management accounting produces relevant information for internal decision making and in general is designed to answer a firm's specific operational questions. Because costs play such a critical role in deriving and planning for revenues and profits, managerial accounting is in large part devoted to measuring and accumulating costs with the aims of control and continuous cost reduction. Because radiologists' salaries are at record highs, when accounting for a practice's clinical activities, such as the provision of mammography services, some allocation of radiologist costs themselves must be made, or the practice will not be able to achieve its goal of efficient allocation of resources. Whatever cost-accounting method is used should be specific enough to allow the differentiation of costs to as detailed a level as necessary for the strategic decision at hand. It is imperative that a practice use some rational method to gather and analyze costs and that management then use these data in decision making. Successful practices will be those most aware of their costs and the minimum acceptable reimbursements necessary for their success.

Media in Public Resource Use Accountability: Lessons from the past ...

African Journals Online (AJOL)

chrischisoni

The role of the media in ensuring the promotion and sustenance of efforts ... social accountability and transparency in the governance systems and public .... ever increasing lack of differentiation between journalism, publicity, marketing and.

30 CFR 204.201 - Who may obtain accounting and auditing relief?

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Who may obtain accounting and auditing relief... MINERALS REVENUE MANAGEMENT ALTERNATIVES FOR MARGINAL PROPERTIES Accounting and Auditing Relief § 204.201 Who may obtain accounting and auditing relief? (a) You may obtain accounting and auditing relief under...

HOW TRUTHFUL ARE WATER ACCOUNTING DATA?

Directory of Open Access Journals (Sweden)

Libor Ansorge

2016-01-01

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

ACCOUNTING INFORMATION SYSTEMS: AN APPROACH FOCUSED ON OBJECTS WITH INTELLIGENT AGENTS

Directory of Open Access Journals (Sweden)

Marcelo Botelho da Costa Moraes

2010-01-01

Full Text Available Accounting aims at the treatment of information related to economic events within organizations. In order to do so, the double entry method is used (debt and credit accounting, which only considers monetary variations. With the development of information technologies, accounting information systems are born. In the 1980’s, the REA model (economic Resources, economic Events and economic Agents is created, which focuses on accounting information records, based on the association of economic resources, economic events and economic agents. The objective of this work is to demonstrate an object-oriented modeling with intelligent agents use, for information development and analysis focused on users. The proposed model is also analyzed according to accounting information quality, necessary for accounting information users, capable to comply with the needs of different user groups, with advantages in applications.

Management accounting for advanced technological environments.

Science.gov (United States)

Kaplan, R S

1989-08-25

Management accounting systems designed decades ago no longer provide timely, relevant information for companies in today's highly competitive environment. New operational control and performance measurement systems are recognizing the importance of direct measurement of quality, manufacturing lead times, flexibility, and customer responsiveness, as well as more accurate measures of the actual costs of consumed resources. Activity-based cost systems can assign the costs of indirect and support resources to the specific products and activities that benefit from these resources. Both operational control and activity-based systems represent new opportunities for improved managerial information in complex, technologically advanced environments.

A Grid storage accounting system based on DGAS and HLRmon

International Nuclear Information System (INIS)

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

2012-01-01

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

Standardized accounting ashore for afloat activities

OpenAIRE

Burr, Michael J.

1996-01-01

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

18 CFR 367.1070 - Account 107, Construction work in progress.

Science.gov (United States)

2010-04-01

... NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1070 Account 107, Construction work in progress. (a) This account must include the total of the balances of construction projects for service company..., Construction work in progress. 367.1070 Section 367.1070 Conservation of Power and Water Resources FEDERAL...

18 CFR 367.4210 - Account 421, Miscellaneous income or loss.

Science.gov (United States)

2010-04-01

... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4210 Account 421, Miscellaneous income or loss. This account must include all revenue and expense items except taxes properly..., Miscellaneous income or loss. 367.4210 Section 367.4210 Conservation of Power and Water Resources FEDERAL ENERGY...

Improving Electronic Resources through Holistic Budgeting

Science.gov (United States)

Kusik, James P.; Vargas, Mark A.

2009-01-01

To establish a more direct link between its collections and the educational goals of Saint Xavier University, the Byrne Memorial Library has adopted a "holistic" approach to collection development. This article examines how traditional budget practices influenced the library's selection of resources and describes how holistic collection…

Shifting accountability: a longitudinal qualitative study of diabetes causation accounts.

Science.gov (United States)

Lawton, Julia; Peel, Elizabeth; Parry, Odette; Douglas, Margaret

2008-07-01

We undertook a longitudinal qualitative study involving of 20 patients from Scotland who had type 2 diabetes. We looked at their perceptions and understandings of why they had developed diabetes and how, and why, their causation accounts had changed or remained stable over time. Respondents, all of whom were white, were interviewed four times over a 4-year period (at baseline, 6, 12 and 48 months). Their causation accounts often shifted, sometimes subtly, sometimes radically, over the 4 years. The experiential dimensions of living with, observing, and managing their disease over time were central to understanding the continuities and changes we observed. We also highlight how, through a process of removing, adding and/or de-emphasising explanatory factors, causation accounts could be used as "resources" to justify or enable present treatment choices. We use our work to support critiques of social cognition theories, with their emphasis upon beliefs being antecedent to behaviours. We also provide reflections upon the implications of our findings for qualitative research designs and sampling strategies.

Lexicographical basis for an Electronic Bilingual Accounting Dictionary

DEFF Research Database (Denmark)

Nielsen, Sandro

2002-01-01

This paper describes some selected aspects of the pre-conceptual work in connection with an Internet-based Danish-English dictionary covering the field of accounting. The emphasis is on text-dependent and text-independent functions related to the intended user group, as this relationship is crucial...... as grammatical information, definitions, equivalents, pronunciation, collocations, phrases, cross-references and Internet links....

Clinician‐selected Electronic Information Resources do not Guarantee Accuracy in Answering Primary Care Physicians’ Information Needs. A review of: McKibbon, K. Ann, and Douglas B. Fridsma. “Effectiveness of Clinician‐selected Electronic Information Resources for Answering Primary Care Physicians’ Information Needs.” Journal of the American Medical Informatics Association 13.6 (2006: 653‐9.

Directory of Open Access Journals (Sweden)

Martha Ingrid Preddie

2008-03-01

Full Text Available Objective – To determine if electronic information resources selected by primary care physicians improve their ability to answer simulated clinical questions.Design – An observational study utilizing hour‐long interviews and think‐aloud protocols.Setting – The offices and clinics of primary care physicians in Canada and the United States.Subjects – Twenty‐five primary care physicians of whom 4 were women, 17 were from Canada, 22 were family physicians,and 24 were board certified.Methods – Participants provided responses to 23 multiple‐choice questions. Each physician then chose two questions and looked for the answers utilizing information resources of their own choice. The search processes, chosen resources and search times were noted. These were analyzed along with data on the accuracy of the answers and certainties related to the answer to each clinical question prior to the search.Main results – Twenty‐three physicians sought answers to 46 simulated clinical questions. Utilizing only electronic information resources, physicians spent a mean of 13.0 (SD 5.5 minutes searching for answers to the questions, an average of 7.3(SD 4.0 minutes for the first question and 5.8 (SD 2.2 minutes to answer the second question. On average, 1.8 resources were utilized per question. Resources that summarized information, such as the Cochrane Database of Systematic Reviews, UpToDate and Clinical Evidence, were favored 39.2% of the time, MEDLINE (Ovid and PubMed 35.7%, and Internet resources including Google 22.6%. Almost 50% of the search and retrieval strategies were keyword‐based, while MeSH, subheadings and limiting were used less frequently. On average, before searching physicians answered 10 of 23 (43.5% questions accurately. For questions that were searched using clinician‐selected electronic resources, 18 (39.1% of the 46 answers were accurate before searching, while 19 (42.1% were accurate after searching. The difference of

18 CFR 367.4093 - Account 409.3, Income taxes, extraordinary items.

Science.gov (United States)

2010-04-01

... NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4093 Account 409.3, Income taxes, extraordinary items. This account must include the amount of those local, state and... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 409.3, Income...

Distributed energy resources scheduling considering real-time resources forecast

DEFF Research Database (Denmark)

Silva, M.; Sousa, T.; Ramos, S.

2014-01-01

grids and considering day-ahead, hour-ahead and realtime time horizons. This method considers that energy resources are managed by a VPP which establishes contracts with their owners. The full AC power flow calculation included in the model takes into account network constraints. In this paper......, distribution function errors are used to simulate variations between time horizons, and to measure the performance of the proposed methodology. A 33-bus distribution network with large number of distributed resources is used....

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.

Charting a Course through CORAL: Texas A&M University Libraries' Experience Implementing an Open-Source Electronic Resources Management System

Science.gov (United States)

Hartnett, Eric; Beh, Eugenia; Resnick, Taryn; Ugaz, Ana; Tabacaru, Simona

2013-01-01

In 2010, after two previous unsuccessful attempts at electronic resources management system (ERMS) implementation, Texas A&M University (TAMU) Libraries set out once again to find an ERMS that would fit its needs. After surveying the field, TAMU Libraries selected the University of Notre Dame Hesburgh Libraries-developed, open-source ERMS,…

18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

Science.gov (United States)

2010-04-01

..., Unappropriated retained earnings. 367.2160 Section 367.2160 Conservation of Power and Water Resources FEDERAL... retained earnings. This account must include the balances, either debit or credit, of unappropriated retained earnings arising from earnings of the service company. This account must not include any amounts...

18 CFR 367.4340 - Account 434, Extraordinary income.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 434, Extraordinary income. 367.4340 Section 367.4340 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFOR...

18 CFR 367.4350 - Account 435, Extraordinary deductions.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 435, Extraordinary deductions. 367.4350 Section 367.4350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT...

The Growing Accountability Agenda: Progress or Mixed Blessing?

Science.gov (United States)

Salmi, Jamil

2009-01-01

In the past decade, accountability has become a major concern in most parts of the world. Governments, parliaments and the public are increasingly asking universities to justify the use of public resources and account more thoroughly for their teaching and research results. Is this a favourable development for tertiary education? Or is there too…

Ecological accounting based on extended exergy: a sustainability perspective.

Science.gov (United States)

Dai, Jing; Chen, Bin; Sciubba, Enrico

2014-08-19

The excessive energy consumption, environmental pollution, and ecological destruction problems have gradually become huge obstacles for the development of societal-economic-natural complex ecosystems. Regarding the national ecological-economic system, how to make explicit the resource accounting, diagnose the resource conversion, and measure the disturbance of environmental emissions to the systems are the fundamental basis of sustainable development and coordinated management. This paper presents an extended exergy (EE) accounting including the material exergy and exergy equivalent of externalities consideration in a systematic process from production to consumption, and China in 2010 is chosen as a case study to foster an in-depth understanding of the conflict between high-speed development and the available resources. The whole society is decomposed into seven sectors (i.e., Agriculture, Extraction, Conversion, Industry, Transportation, Tertiary, and Domestic sectors) according to their distinct characteristics. An adaptive EE accounting database, which incorporates traditional energy, renewable energy, mineral element, and other natural resources as well as resource-based secondary products, is constructed on the basis of the internal flows in the system. In addition, the environmental emission accounting has been adjusted to calculate the externalities-equivalent exergy. The results show that the EE value for the year 2010 in China was 1.80 × 10(14) MJ, which is greatly increased. Furthermore, an EE-based sustainability indices system has been established to provide an epitomized exploration for evaluating the performance of flows and storages with the system from a sustainability perspective. The value of the EE-based sustainability indicator was calculated to be 0.23, much lower than the critical value of 1, implying that China is still developing in the stages of high energy consumption and a low sustainability level.

18 CFR 367.4092 - Account 409.2, Income taxes, other income and deductions.

Science.gov (United States)

2010-04-01

... POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 409.2, Income taxes, other income and deductions. 367.4092 Section 367.4092 Conservation of Power and Water Resources...

Resource Mobilization

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

constitute endorsement of the product and is given only for information. ..... point where they could significantly impact an organization's financial viability. This alternative ... putting in place internal systems and processes that enable the resource .... control over the incorporation of non-profit organizations. ..... Accounting.

Designing a model of electronic human resource management’s implementation at the Ministry of Communications and Information Technology

Directory of Open Access Journals (Sweden)

Mirali Seyednaghavi

2017-06-01

Full Text Available : In the first phase of this study a model for electronic human resource management in government agencies based on new public services was explored by using software MAXQDA, then in the second phase, relationship between the elements of the theory were tested using software Smart PLS2. So the aim of this study is to design a model of electronic human resource management’s implementation at the Ministry of Communications and Information Technology. In this regard, according to Strauss and Corbin’s structured plan, five hypotheses were tested. Quantitative data analysis indicates that the pressures of the policies and global perspectives cause to move toward e-HRM. Among the contextual conditions macro structural mechanisms, considerations of actors, governance considerations have a significant impact on the strategy of new public services and therefore lead to the consequences of its implementation in public organizations. The findings suggest that e-HRM does not have a positive and meaningful impact on new public services, and in our country, although the recent political developments have somehow removed the gap between public policy makers, administrators, and the public, but there is still a long way to go.

Forest Biomass Energy Resources in China: Quantity and Distribution

Directory of Open Access Journals (Sweden)

Caixia Zhang

2015-11-01

Full Text Available As one of the most important renewable and sustainable energy sources, the forest biomass energy resource has always been the focus of attention of scholars and policy makers. However, its potential is still uncertain in China, especially with respect to its spatial distribution. In this paper, the quantity and distribution of Chinese forest biomass energy resources are explored based mainly on forestry statistics data rather than forest resource inventory data used by most previous studies. The results show that the forest biomass energy resource in China was 169 million tons in 2010, of which wood felling and bucking residue (WFBR,wood processing residue (WPR, bamboo processing residue, fuel wood and firewood used by farmers accounted for 38%, 37%, 6%, 4% and 15%, respectively. The highest resource was located in East China, accounting for nearly 39.0% of the national amount, followed by the Southwest and South China regions, which accounted for 17.4% and 16.3%, respectively. At the provincial scale, Shandong has the highest distribution, accounting for 11.9% of total resources, followed by Guangxi and Fujian accounting for 10.3% and 10.2%, respectively. The actual wood-processing residue (AWPR estimated from the actual production of different wood products (considering the wood transferred between regions showed apparent differences from the local wood processing residue (LWPR, which assumes that no wood has been transferredbetween regions. Due to the large contribution of WPR to total forestry bioenergy resources, the estimation of AWPR will provide a more accurate evaluation of the total amount and the spatial distribution of forest biomass energy resources in China.

Substitute energy resource policy in Japan

International Nuclear Information System (INIS)

Umehara, Katsuhiko

1980-01-01

Japan depends 88% of energy resources and 99.8% of petroleum on imports. The solution of energy problems is now made internationally. As the means for Japan, there are the substitution of other resources for petroleum and its promotion. However, this involves the considerable funds for the development and utilization, which must be borne by the people in the form of tax. For governmental financing, a special account must be set up for the particular purpose. In the research and development of new energy resources, new institution is required. The following matters are described: petroleum shortage coming even in 1980s, the international need of substitute energy development, the need for establishing measures for substitute energy resources, acquisition of the funds, special-account governmental financing, and an institute of new energy development. (author)

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

Directory of Open Access Journals (Sweden)

Nadiia Pylypiv

2017-08-01

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

A dynamic water accounting framework based on marginal resource opportunity cost

Science.gov (United States)

Tilmant, A.; Marques, G.; Mohamed, Y.

2015-03-01

Many river basins throughout the world are increasingly under pressure as water demands keep rising due to population growth, industrialization, urbanization and rising living standards. In the past, the typical answer to meet those demands focused on the supply side and involved the construction of hydraulic infrastructures to capture more water from surface water bodies and from aquifers. As river basins have become more and more developed, downstream water users and ecosystems have become increasingly dependent on the management actions taken by upstream users. The increased interconnectedness between water users, aquatic ecosystems and the built environment is further compounded by climate change and its impact on the water cycle. Those pressures mean that it has become increasingly important to measure and account for changes in water fluxes and their corresponding economic value as they progress throughout the river system. Such basin water accounting should provide policy makers with important information regarding the relative contribution of each water user, infrastructure and management decision to the overall economic value of the river basin. This paper presents a dynamic water accounting approach whereby the entire river basin is considered as a value chain with multiple services including production and storage. Water users and reservoir operators are considered as economic agents who can exchange water with their hydraulic neighbors at a price corresponding to the marginal value of water. Effective water accounting is made possible by keeping track of all water fluxes and their corresponding hypothetical transactions using the results of a hydro-economic model. The proposed approach is illustrated with the Eastern Nile River basin in Africa.

THE ACCOUNTING INFORMATION SUPPORT FOR THE FINANCIAL DECISION

Directory of Open Access Journals (Sweden)

CARUNTU GENU ALEXANDRU

2017-11-01

Full Text Available The complexity of economic life, in the conditions of the competition imposed by the market economy, determines the increase of the role of accounting information in the current and prospective decisions and implicitly the obtained results. In basing and substantiating decisions, accounting plays an essential role. Regardless of the level at which the manager is located, the manager manages his area of responsibility, triggering actions that, through consumption of resources, lead to economic gains. The accounting information is intended for the manager, who must respond to the allocation of resources entrusted by investors to achieve the objectives set and how the allocated resources have been used. The notion of users of accounting information can not be limited to the groups analyzed so far. The evolution of a firm and its decisions is of interest to all those who make economic decisions based on their relationship with this entity and their knowledge of it. Thus, the policy makers of local communities are concerned about the contribution of society to the development of the local economy (jobs, training, taxes, etc., environmental and consumer protection efforts are focused on the consequences of the company's activity, competitors want to assess the position of the enterprise on the market , consumers want to know whether there is a monopoly situation and to what extent they may be exploited, and researchers are generally interested in the form, content and quality of annual reports.

The module of methodical support in system of electronic educational resources as the innovative element of the modern maintenance of formation

Directory of Open Access Journals (Sweden)

Ольга Николаевна Крылова

2009-06-01

Full Text Available The article introduces some results of research, which were devoted to evaluation of tearches' mobility to introduce innovations in the contents of education. The author considers innovative potential of modules of the methodical support for system of electronic educational resources.

Using Popular Film as a Teaching Resource in Accounting Classes

Science.gov (United States)

Bay, Darlene; Felton, Sandra

2012-01-01

This paper describes a pedagogical experiment that used feature films in a senior accounting class to stimulate development of student competencies and raise ethical issues. Rather than being content driven, this active learning technique focuses on skills development, while engaging the students' emotions in the learning process. Encompassing…

ELECTRONIC ACCOUNTING INFORMATION IN LOCAL PUBLIC ADMINISTRATION

Directory of Open Access Journals (Sweden)

Rodica Gabriela Blidişel

2012-01-01

Full Text Available Major changes in information technologies characterize the current period through which humanity creates the conditions shift from information society to the knowledge. In this context of the changing of the public administration through the implementation of ITC and the reform that lead to the new public management, our paper wants to see the development of E-governance in Romanian local public administration and the influence of the main financial indicators on e-governance elements. Countries adopt e-governance in ways that reinforce traditional bureaucratic structures, cultures and links from administration to citizens and politics, in some cases making these traditional forms more responsive. The paper studies the accounting information disclosed on the internet sites of public sector entities. The research use an empirical approach to test impact of the quality of accounting information on e-financial reporting in public sector. The research use a quantitative methodology, based on surveys and author's observations. The methods chosen in this paper are reliable for this empirical study that tries to identify at a national level the problems that could improve the financial information disclosed by the public sector. The paper aims to measure the financial performance in local public administration and the main indicators of e-governance. The main objective of the paper is to make a model that demonstrates the impact of the local public administration financial performance on the e-governance. Due to the fact that the main problem of the Romanian local public administration is the lack of performance tools that could improve the e-governance, the research wants use an empirical approach to test the impact of the financial performance on the local public administration on e-governance. The research use a quantitative methodology, based on surveys and author's observations.

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.

Information Need Assessment of students at faculty of Management and Accounting of Allameh Tabatabaie University and the Role of Library in Addressing those Needs

Directory of Open Access Journals (Sweden)

Reza Vaezi

2009-01-01

Full Text Available The present study examines the information needs of the students at faculty of management and accounting at Allameh tabatabaie University. A survey method was employed in which 490 questionnaires was distributed. Data analysis indicated that among formal sources of information, book, dissertation, specialist journals and research reports have the highest usage respectively. On the other hand important resources such as abstracts and indexes are very under-utilized. Among Electronic Resources, internet had the highest percentage of usage. Yet scientific networks containing scientific and specialist databases such as the Rosnet and Daneshyar are seldom used. Following a detailed analysis of the outcome, some suggestions are offered.

Economic accounting of water: The Botswana experience

Science.gov (United States)

Setlhogile, T.; Arntzen, J.; Pule, O. B.

2017-08-01

Water accounts aim to capture the value of water resources and their use within the economy. The accounts complement the National Accounts as the latter's main indicator (GDP) does not reflect changes in natural capital. Botswana developed water accounts for the period 2010/11-2014/15 using the UN's standard System of Environmental Economic Accounting for water (SEEA-water). The article focuses both on the construction of physical flow accounts as well as on the policy implications for development planning and water resource management through the use of policy indicators. It also shows long-term trends in water abstraction and water use efficiency linking the SEEA water accounts with results of earlier (non-SEEA) water accounting projects in Botswana. The water accounts results show that water abstraction and consumption have been largely stable since 2010/11 despite population (1.9% p.a.) and economic growth (around 5% p.a.) likely due to a combination of water sector reforms and drought conditions in south eastern Botswana; the latter led to the drying up of several dams and the imposition of severe water restrictions. While public attention focuses mostly on water service providers, self-providers (mines and the agricultural sector) account for more than 50% of total water abstracted from the environment of water, demonstrating the need to pay more attention to self-providers in IWRM implementation. Water consumption is highest for the agricultural sector (70.2 Mm3) followed by households and mines at 41.2 and 39 Mm3 respectively in 2014/15. In terms of water use efficiency, value added per m3 has increased in time, showing (some) decoupling of water consumption and economic growth. This positive trend needs to be enhanced in the pursuit of economic diversification, which should focus on growth of water-efficient economic sectors. Finally, per capita water consumption has decreased over time; while this may indicate that people conserve water, it may also point

Economic Requirements of Water Resources Management

Directory of Open Access Journals (Sweden)

Nasser Khiabani

2017-03-01

Full Text Available Indicators of water resources status and water consumption in Iran reveal an imbalance between supply and demand. This is compounded by the current unrealistic water price that signals the inefficiency of the water market in Iran. In economics parlance, the most important factors responsible for the low efficiency of water market are inaccurate valuation and failure to define the ownership rights of water. Low prices, low sensitivity of water demand to prices, and the lack of proper inputs as substitutes for water resources have collectively contributed to excessive pressures on the available water resources for domestic, industrial, and agricultural uses. A brief glance reveals that water resources in Iran are merely priced based on cost accounting. This is while study has shown that developed countries adopt approaches to water pricing that not only consider the final cost of water but also take into account such other parameters that are affected by intrinsic value of water including its bequest and existence values. The present paper draws upon the concepts of value, expenses, and pricing of water in an attempt to explore the marketing and pricing of water resources as the two major tools economists employ in the management of these resources. It is the objective of the study to arrive at an accurate definition of ownership rights of water resources to improve upon the present water marketing. In doing so, the more important components of modern pricing strategies adopted by developed nations will also be investigated. Results indicate that the present cost accounting method used in pricing water in Iran will in the long-run lead to the wastage of water resources and that it should, therefore, be given up in favor modern and more realistic policies to avoid such waste of resources.

Impact of Electronic Resources and Usage in Academic Libraries in Ghana: Evidence from Koforidua Polytechnic & All Nations University College, Ghana

Science.gov (United States)

Akussah, Maxwell; Asante, Edward; Adu-Sarkodee, Rosemary

2015-01-01

The study investigates the relationship between impact of electronic resources and its usage in academic libraries in Ghana: evidence from Koforidua Polytechnic & All Nations University College, Ghana. The study was a quantitative approach using questionnaire to gather data and information. A valid response rate of 58.5% was assumed. SPSS…

Opportunities and challenges for implementing cost accounting systems in the Kenyan health system

Directory of Open Access Journals (Sweden)

Elesban Kihuba

2016-06-01

Full Text Available Background: Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design: We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit framework to analyze the components and standards of a cost accounting system. Results: Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion: To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context.

Opportunities and challenges for implementing cost accounting systems in the Kenyan health system

Science.gov (United States)

Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K.

2016-01-01

Background Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Results Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context. PMID:27357072

Opportunities and challenges for implementing cost accounting systems in the Kenyan health system.

Science.gov (United States)

Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K

2016-01-01

Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context.

Monte Carlo study of electron relaxation in graphene with spin polarized, degenerate electron gas in presence of electron-electron scattering

Science.gov (United States)

Borowik, Piotr; Thobel, Jean-Luc; Adamowicz, Leszek

2017-12-01

The Monte Carlo simulation method is applied to study the relaxation of excited electrons in monolayer graphene. The presence of spin polarized background electrons population, with density corresponding to highly degenerate conditions is assumed. Formulas of electron-electron scattering rates, which properly account for electrons presence in two energetically degenerate, inequivalent valleys in this material are presented. The electron relaxation process can be divided into two phases: thermalization and cooling, which can be clearly distinguished when examining the standard deviation of electron energy distribution. The influence of the exchange effect in interactions between electrons with parallel spins is shown to be important only in transient conditions, especially during the thermalization phase.

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

OpenAIRE

Brigitte EIERLE; Wolfgang SCHULTZE

2013-01-01

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

18 CFR 367.4115 - Account 411.5, Investment tax credit adjustments, other.

Science.gov (United States)

2010-04-01

..., Investment tax credit adjustments, other. 367.4115 Section 367.4115 Conservation of Power and Water Resources....4115 Account 411.5, Investment tax credit adjustments, other. This account must include the amount of those investment tax credit adjustments not properly included in other accounts. ...

The Role of Ontologies for Designing Accounting Information Systems

Directory of Open Access Journals (Sweden)

Gheorghe NEGOESCU

2010-08-01

Full Text Available The accounting ontologies were conceptualized as a framework for building accounting information systems in a shared data environment, within enterprises or between different enterprises. The model’s base feature was an object pattern consisting of two mirror-image that represented conceptual the input and output components of a business process. The REA acronym derives from that pattern’s structure, whichconsisted of economic resources, economic events, and economic agents. The REA model was proposed as a means for an organization to capture the signification of economic exchanges between two business partners. The REA ontology provides an alternative for modelling an enterprise’s economic resources, economic events, economic agents, andtheir relationships. Resources are considerate organization assets that are able to generate revenue for implicated parties. Events provide a source of detailed data in this approach. Agents participate in events and can affect some resources. They can be anindividual or organization inside or outside the organization that is capable of controlling economic resources and interacting with other agents. The objective of this work is to offer an understandable of this framework and to explain how this model can help us via the identification of the afferent concepts.

A Navy Escrow Account: Increasing Financial Flexibility

National Research Council Canada - National Science Library

Pritchard, Marcus

2003-01-01

.... To that end, transforming the current financial practices within the DoN/DoD is required. This paper addresses the proposed Navy escrow account, a mechanism for eliminating wasteful spending while maximizing all available financial resources...

Utilization of Electronic Information Resources by Undergraduate Students of University of Ibadan: A Case Study of Social Sciences and Education

Science.gov (United States)

Owolabi, Sola; Idowu, Oluwafemi A.; Okocha, Foluke; Ogundare, Atinuke Omotayo

2016-01-01

The study evaluated utilization of electronic information resources by undergraduates in the Faculties of Education and the Social Sciences in University of Ibadan. The study adopted a descriptive survey design with a study population of 1872 undergraduates in the Faculties of Education and the Social Sciences in University of Ibadan, from which a…

Capital Account Liberalization and Growth: Was Mr. Mahathir Right?

OpenAIRE

Barry Eichengreen; David Leblang

2003-01-01

Much ink has been spilled over the connections between capital account liberalization and growth. One reason that previous studies have been inconclusive, we show, is their failure to account for the impact of crises on growth and for the capacity of controls to limit those disruptive output effects. Accounting for these influences, it appears that controls influence macroeconomic performance through two channels, directly (what we think of as their positive impact on resource allocation and ...

Shaping the Electronic Library--The UW-Madison Approach.

Science.gov (United States)

Dean, Charles W., Ed.; Frazier, Ken; Pope, Nolan F.; Gorman, Peter C.; Dentinger, Sue; Boston, Jeanne; Phillips, Hugh; Daggett, Steven C.; Lundquist, Mitch; McClung, Mark; Riley, Curran; Allan, Craig; Waugh, David

1998-01-01

This special theme section describes the University of Wisconsin-Madison's experience building its Electronic Library. Highlights include integrating resources and services; the administrative framework; the public electronic library, including electronic publishing capability and access to World Wide Web-based and other electronic resources;…

Accounting systems for special nuclear material control. Technical report

International Nuclear Information System (INIS)

Korstad, P.A.

1980-05-01

Nuclear material accounting systems were examined and compared to financial double-entry accounting systems. Effective nuclear material accounting systems have been designed using the principles of double-entry financial accounting. The modified double-entry systems presently employed are acceptable if they provide adequate control over the recording and summarizing of transactions. Strong internal controls, based on principles of financial accounting, can help protect nuclear materials and produce accurate, reliable accounting data. An electronic data processing system can more accurately maintain large volumes of data and provide management with more current, reliable information

30 CFR 206.176 - How do I perform accounting for comparison?

Science.gov (United States)

2010-07-01

... paragraphs (b) and (c) of this section, the actual dual accounting value, for royalty purposes, is the... 30 Mineral Resources 2 2010-07-01 2010-07-01 false How do I perform accounting for comparison? 206... REVENUE MANAGEMENT PRODUCT VALUATION Indian Gas § 206.176 How do I perform accounting for comparison? (a...

Controlling user access to electronic resources without password

Science.gov (United States)

Smith, Fred Hewitt

2017-08-22

Described herein are devices and techniques for remotely controlling user access to a restricted computer resource. The process includes obtaining an image from a communication device of a user. An individual and a landmark are identified within the image. Determinations are made that the individual is the user and that the landmark is a predetermined landmark. Access to a restricted computing resource is granted based on the determining that the individual is the user and that the landmark is the predetermined landmark. Other embodiments are disclosed.

The use of quality benchmarking in assessing web resources for the dermatology virtual branch library of the National electronic Library for Health (NeLH).

Science.gov (United States)

Kamel Boulos, M N; Roudsari, A V; Gordon, C; Muir Gray, J A

2001-01-01

In 1998, the U.K. National Health Service Information for Health Strategy proposed the implementation of a National electronic Library for Health to provide clinicians, healthcare managers and planners, patients and the public with easy, round the clock access to high quality, up-to-date electronic information on health and healthcare. The Virtual Branch Libraries are among the most important components of the National electronic Library for Health. They aim at creating online knowledge based communities, each concerned with some specific clinical and other health-related topics. This study is about the envisaged Dermatology Virtual Branch Libraries of the National electronic Library for Health. It aims at selecting suitable dermatology Web resources for inclusion in the forthcoming Virtual Branch Libraries after establishing preliminary quality benchmarking rules for this task. Psoriasis, being a common dermatological condition, has been chosen as a starting point. Because quality is a principal concern of the National electronic Library for Health, the study includes a review of the major quality benchmarking systems available today for assessing health-related Web sites. The methodology of developing a quality benchmarking system has been also reviewed. Aided by metasearch Web tools, candidate resources were hand-selected in light of the reviewed benchmarking systems and specific criteria set by the authors. Over 90 professional and patient-oriented Web resources on psoriasis and dermatology in general are suggested for inclusion in the forthcoming Dermatology Virtual Branch Libraries. The idea of an all-in knowledge-hallmarking instrument for the National electronic Library for Health is also proposed based on the reviewed quality benchmarking systems. Skilled, methodical, organized human reviewing, selection and filtering based on well-defined quality appraisal criteria seems likely to be the key ingredient in the envisaged National electronic Library for

There is a Relationship between Resource Expenditures and Reference Transactions in Academic Libraries. A Review of: Dubnjakovic, A. (2012. Electronic resource expenditure and the decline in reference transaction statistics in academic libraries. Journal of Academic Librarianship, 38(2, 94-100. doi:10.1016/j.acalib.2012.01.001

Directory of Open Access Journals (Sweden)

Annie M. Hughes

2013-03-01

Full Text Available Objective – To provide an analysis of the impact of expenditures on electronic resourcesand gate counts on the increase or decrease in reference transactions.Design – Analysis of results of existing survey data from the National Center for Educational Statistics (NCES 2006 Academic Library Survey(ALS.Setting – Academic libraries in the United States.Subjects – 3925 academic library respondents.Methods – The author chose to use survey data collected from the 2006 ALS conducted bythe NCES. The survey included data on various topics related to academic libraries, but in the case of this study, the author chose to analyze three of the 193 variables included. The three variables: electronic books expenditure, computer hardware and software, and expenditures on bibliographic utilities, were combined into one variable called electronic resource expenditure. Gate counts were also considered as a variable. Electronic resource expenditure was also split as a variable into three groups: low, medium, and high. Multiple regression analysis and general linear modeling, along with tests of reliability, were employed. Main Results – The author determined that low, medium, and high spenders with regard to electronic resources exhibited differences in gate counts, and gate counts have an effect on reference transactions in any given week. Gate counts tend to not have much of an effect on reference transactions for the higher spenders, and higher spenders tend to have a higher number of reference transactions overall. Low spenders have lower gate counts and also a lower amount of reference transactions.Conclusion – The findings from this study show that academic libraries spending more on electronic resources also tend to have an increase with regard to reference transactions. The author also concludes that library spaces are no longer the determining factor with regard to number of reference transactions. Spending more on electronic resources is

Self-Consistent System of Equations for a Kinetic Description of the Low-Pressure Discharges Accounting for the Nonlocal and Collisionless Electron Dynamics

International Nuclear Information System (INIS)

Kaganovich, Igor D.; Polomarov, Oleg

2003-01-01

In low-pressure discharges, when the electron mean free path is larger or comparable with the discharge length, the electron dynamics is essentially non-local. Moreover, the electron energy distribution function (EEDF) deviates considerably from a Maxwellian. Therefore, an accurate kinetic description of the low-pressure discharges requires knowledge of the non-local conductivity operator and calculation of the non-Maxwellian EEDF. The previous treatments made use of simplifying assumptions: a uniform density profile and a Maxwellian EEDF. In the present study a self-consistent system of equations for the kinetic description of nonlocal, non-uniform, nearly collisionless plasmas of low-pressure discharges is derived. It consists of the nonlocal conductivity operator and the averaged kinetic equation for calculation of the non-Maxwellian EEDF. The importance of accounting for the non-uniform plasma density profile on both the current density profile and the EEDF is demonstrated

Electronic resources access and usage among the postgraduates of ...

African Journals Online (AJOL)

... and usage among the postgraduates of a Nigerian University of Technology. ... faced by postgraduates in using e-resources include takes too much time to find, ... Resources, Access, Use, Postgraduat, Students, University, Technology, Nigeria ... By Country · List All Titles · Free To Read Titles This Journal is Open Access.

Оbjects of qualitative approach in accounting

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T.F. Plahtiy

2016-03-01

Full Text Available The construction necessity of a hierarchy of objects of qualitative approach in accounting have been grounded. Twelve main researcher’s approaches regarding selection of objects of qualitative approach in accounting have been allocated. The main problem of further use of qualitative approach in accounting have been allocated. Nature and causes of «accounting and analytical information» as the highlighted term have been grounded. The features of understanding of the essence of accounting quality as a system and process have been determined. The approaches of scientists to understanding the quality of accounting product and accounting information resource have been analyzed. The author’s interpretation of the concept of «quality of financial statements» have been suggested. The features of understanding the quality of earnings in the writings of scholars of Anglo-American and Western European accounting schools have been researched. The features of determining the quality of assets in the banking institutions have been disclosed. The existence of the multiobject phenomenon of qualitative approach in accounting, which affects the process of construction of system for evaluating the quality of accounting information have been grounded.

Best practices: an electronic drug alert program to improve safety in an accountable care environment.

Science.gov (United States)

Griesbach, Sara; Lustig, Adam; Malsin, Luanne; Carley, Blake; Westrich, Kimberly D; Dubois, Robert W

2015-04-01

potential adverse drug events were identified with baseline data from the DSAP initiatives, and nearly 8,000 were resolved by changes in prescribing.  Implications and additional thoughts from The Working Group on Optimizing Medication Therapy in Value-Based Healthcare were provided for the following categories: leveraging electronic health records, importance of data collection and reassessment, preventing alert fatigue utilizing various techniques, relevance to ACO quality measurement, and limitations of a retrospective system. While health information technologies have been recognized as a cornerstone for an ACO's success, additional research is needed on comparing these types of technological innovations. Future research should focus on reviewing comparable scoring criteria and alert systems utilized in a variety of ACOs. In addition, an examination of different data mining procedures used within different electronic health record platforms would prove useful to ACOs looking to improve the care of not only the subpopulations with specific metrics associated with them, but their patient population as a whole. The authors also highlight the need for additional research on health information exchanges, including the cost and resource requirements needed to successfully participate in these types of networks.

Electronic Safety Resource Tools -- Supporting Hydrogen and Fuel Cell Commercialization

Energy Technology Data Exchange (ETDEWEB)

Barilo, Nick F.

2014-09-29

The Pacific Northwest National Laboratory (PNNL) Hydrogen Safety Program conducted a planning session in Los Angeles, CA on April 1, 2014 to consider what electronic safety tools would benefit the next phase of hydrogen and fuel cell commercialization. A diverse, 20-person team led by an experienced facilitator considered the question as it applied to the eight most relevant user groups. The results and subsequent evaluation activities revealed several possible resource tools that could greatly benefit users. The tool identified as having the greatest potential for impact is a hydrogen safety portal, which can be the central location for integrating and disseminating safety information (including most of the tools identified in this report). Such a tool can provide credible and reliable information from a trustworthy source. Other impactful tools identified include a codes and standards wizard to guide users through a series of questions relating to application and specific features of the requirements; a scenario-based virtual reality training for first responders; peer networking tools to bring users from focused groups together to discuss and collaborate on hydrogen safety issues; and a focused tool for training inspectors. Table ES.1 provides results of the planning session, including proposed new tools and changes to existing tools.

MANAGEMENT ACCOUNTING – A CHALLENGE TO THE ACCOUNTING THEORY AND PRACTICE IN THE BANKING SECTOR

Directory of Open Access Journals (Sweden)

Liliya Rangelova-Petkova

2017-03-01

Full Text Available Adequate management of the bank requires its directors not only to understand well the financial standing of the institution, but also to plan and control operational processes and to make managerial decisions on the effective allocation and use of the available resources. In this regard the tasks of accounting are expressed not only in the functions of registration of already passed business operations, but also in the providing of information to justify management decisions and to supervise their implementation. In the foreground of similar situations the need reveals to improve information provision of the management and to maintain its decisions with reliable accounting and operational information.

30 CFR 204.205 - How do I obtain accounting and auditing relief?

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false How do I obtain accounting and auditing relief... MINERALS REVENUE MANAGEMENT ALTERNATIVES FOR MARGINAL PROPERTIES Accounting and Auditing Relief § 204.205 How do I obtain accounting and auditing relief? (a) To take cumulative reports and payments relief...

18 CFR 367.4180 - Account 418, Non-operating rental income.

Science.gov (United States)

2010-04-01

... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4180 Account 418, Non-operating rental income. (a) The expenses shall include all elements of costs incurred in the...-operating rental income. 367.4180 Section 367.4180 Conservation of Power and Water Resources FEDERAL ENERGY...

Annual report and accounts 1992

International Nuclear Information System (INIS)

1992-01-01

Amersham International, the health science company presents here its Annual Report and accounts for the year 1991 to 1992. Concentrating on developments in life science research, nuclear healthcare and industrial quality and safety assurance, Amersham International has undergone major restructuring this year in order to focus its scientific, financial and managerial resources on the application of radioactivity to detection and measurement. (UK)

EFFECTIVE ELECTRONIC TUTORIAL

Directory of Open Access Journals (Sweden)

Andrei A. Fedoseev

2014-01-01

Full Text Available The article analyzes effective electronic tutorials creation and application based on the theory of pedagogy. Herewith the issues of necessary electronic tutorial functional, ways of the educational process organization with the use of information and communication technologies and the logistics of electronic educational resources are touched upon. 

Strategic implementation and accountability: the case of the long-term care alliance.

Science.gov (United States)

Seaman, Al; Elias, Maria; O'Neill, Bill; Yatabe, Karen

2010-01-01

A group of chief executives of long-term care homes formed an alliance in order to tap the resources residing within their management teams. Adopting a strategic implementation project based on a framework of accountability, the executives were able to better understand the uncertainties of the environment and potentially structure their strategic implementation to best use scarce resources. The framework of accountability allowed the homes to recognize the need for a strong business approach to long-term care. Communication improved throughout the organizations while systems and resources showed improved utilization. Quality became the driving force for all actions taken to move the organizations toward achieving their visions.

LHCb Computing Resource usage in 2017

CERN Document Server

Bozzi, Concezio

2018-01-01

This document reports the usage of computing resources by the LHCb collaboration during the period January 1st – December 31st 2017. The data in the following sections have been compiled from the EGI Accounting portal: https://accounting.egi.eu. For LHCb specific information, the data is taken from the DIRAC Accounting at the LHCb DIRAC Web portal: http://lhcb-portal-dirac.cern.ch.

Proposal methodology for Land Carbon Accounting across Europe

Science.gov (United States)

Simon, A.; Ivanov, E.; Anaya-Romero, M.; Weber, J.-L.

2012-04-01

The need to account natural resources as capital, in the same way as we account economic and financial resources, is getting an important awareness-raising channel for governments, producers, and consumers in order to manage the environment capital. Besides that, the forthcoming Part II of the revised System of Integrated Environmental and Economic Accounting will enclose a framework for experimental ecosystem accounts. This conceptual framework is an initiative led by the European Environment Agency and the World Bank WAVES global partnership for which robust data and indicators are needed. In this context, the aim of this work is to demonstrate a preliminary methodology for land carbon account across Europe. The study area covers EU+38. The territorial unit used was the Socio-Ecological Landscape Units based on the Land Cover Functional Units and other geographical dimensions such as relief, belonging to a river basin, or proximity to the sea. Finally, the grid size used for accounting was 1km x 1km. The characteristic indicator considered for ecosystem capital carbon accounts is the carbon content which is derived from the Net Primary Production (NPP) and its removal by agriculture, forestry. Accordingly, the output data obtained were the stocks of carbon recorded in tons of carbon. The current approach is based on the combination of CORINE Land cover, traditional remote sensing (RS) indicators like NDVI - Normalised Difference Vegetation Index and the modern advances on RS techniques where new indicators like GPP (Gross Primary Productivity) and NPP. Other additional attributes were temperature, precipitation and vegetation type or Land cover. Different national and European data sources were used for the analysis as well as downscales procedures. In the present work soil carbon content were assumed to be a fixed fraction. Nevertheless further research will also take into account soil carbon data considering scenarios of land use change.

Accounting for animal movement in estimation of resource selection functions: sampling and data analysis.

Science.gov (United States)

Forester, James D; Im, Hae Kyung; Rathouz, Paul J

2009-12-01

Patterns of resource selection by animal populations emerge as a result of the behavior of many individuals. Statistical models that describe these population-level patterns of habitat use can miss important interactions between individual animals and characteristics of their local environment; however, identifying these interactions is difficult. One approach to this problem is to incorporate models of individual movement into resource selection models. To do this, we propose a model for step selection functions (SSF) that is composed of a resource-independent movement kernel and a resource selection function (RSF). We show that standard case-control logistic regression may be used to fit the SSF; however, the sampling scheme used to generate control points (i.e., the definition of availability) must be accommodated. We used three sampling schemes to analyze simulated movement data and found that ignoring sampling and the resource-independent movement kernel yielded biased estimates of selection. The level of bias depended on the method used to generate control locations, the strength of selection, and the spatial scale of the resource map. Using empirical or parametric methods to sample control locations produced biased estimates under stronger selection; however, we show that the addition of a distance function to the analysis substantially reduced that bias. Assuming a uniform availability within a fixed buffer yielded strongly biased selection estimates that could be corrected by including the distance function but remained inefficient relative to the empirical and parametric sampling methods. As a case study, we used location data collected from elk in Yellowstone National Park, USA, to show that selection and bias may be temporally variable. Because under constant selection the amount of bias depends on the scale at which a resource is distributed in the landscape, we suggest that distance always be included as a covariate in SSF analyses. This approach to

TOURISM COMPANIES AND THE FALS PORTRAIT GIVEN BY CREATIVE ACCOUNTING

Directory of Open Access Journals (Sweden)

MARGARETA PENEOAȘU

2014-05-01

Full Text Available Theodore Roosevelt expressed so well the need and effectiveness of natural resources “To waste, to destroy our natural resources, to skin and exhaust the land instead of using it so as to increase its usefulness, will result in undermining in the days of our children the very prosperity which we ought by right to hand down to them amplified and developed” in parallel with his statement that "Human beings are unique in that they can learn from others' experience, but also through its refusal to make use of this capacity". Some companies use the knowledge of professional accountants to manipulate figures contained in the annual accounts, without paying attention to detect when "creativity” exceeds the limits imposed by law. Sometimes, professional accountants are convinced on the one hand by incompetent managers, and on the other hand if the business downturn of the need for improvements in the figures in the annual accounts. When asking why a company with the object of catering and tourism would resort to the practice of using creative accounting, the answer is clear from the application of the trends in the field and from the differences that emerged from the accounting procedures used by companies and the moment they are adopted

30 CFR 206.173 - How do I calculate the alternative methodology for dual accounting?

Science.gov (United States)

2010-07-01

... measured at facility measurement points whose quality exceeds 1,000 Btu/cf are subject to dual accounting... for dual accounting? 206.173 Section 206.173 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT... the alternative methodology for dual accounting? (a) Electing a dual accounting method. (1) If you are...

Renewable energy resources

DEFF Research Database (Denmark)

Ellabban, Omar S.; Abu-Rub, Haitham A.; Blaabjerg, Frede

2014-01-01

Electric energy security is essential, yet the high cost and limited sources of fossil fuels, in addition to the need to reduce greenhouse gasses emission, have made renewable resources attractive in world energy-based economies. The potential for renewable energy resources is enormous because...... they can, in principle, exponentially exceed the world's energy demand; therefore, these types of resources will have a significant share in the future global energy portfolio, much of which is now concentrating on advancing their pool of renewable energy resources. Accordingly, this paper presents how...... renewable energy resources are currently being used, scientific developments to improve their use, their future prospects, and their deployment. Additionally, the paper represents the impact of power electronics and smart grid technologies that can enable the proportionate share of renewable energy...

Development of methodological approaches to the accounting of ownership of land assets in Ukraine

Directory of Open Access Journals (Sweden)

T.P. Ostapchuk

2015-09-01

Full Text Available Accounting and legal display of land resources is very important in modern society as the land assets are of great value both for the state as a whole and for each landowner and land user. That’s why they must have a proper legal framework and a quite informative method of accounting. In practice the subjects of land relations have many questions and certain inconsistencies in existing legal documents. In addition, there is a mismatch of the current regulatory framework to the rules of accounting. Today, accounting law has no documents that would specifically be related to land resources, as the objects of accounting, and the rights to them. The article specifies the list of objects of accounting associated with the full ownership on land and other property rights on them. The author improves the methodical approaches to accounting display operations with land assets depending on the power of land owner, based on existing regulations and take into account the experience of other countries.

Preference and Use of Electronic Information and Resources by Blind/Visually Impaired in NCR Libraries in India

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Shailendra Kumar

2013-06-01

Full Text Available This paper aims to determine the preference and use of electronic information and resources by blind/visually impaired users in the leading National Capital Region (NCR libraries of India. Survey methodology has been used as the basic research tool for data collection with the help of questionnaires. The 125 in total users surveyed in all the five libraries were selected randomly on the basis of willingness of the users with experience of working in digital environments to participate in the survey. The survey results were tabulated and analyzed with descriptive statistics methods using Excel software and 'Stata version 11'. The findings reveal that ICT have a positive impact in the lives of people with disabilities as it helps them to work independently and increases the level of confidence among them. The Internet is the most preferred medium of access to information among the majority of blind/visually impaired users. The 'Complexity of content available on the net' is found as the major challenge faced during Internet use by blind users of NCR libraries. 'Audio books on CDs/DVDs and DAISY books' are the most preferred electronic resources among the majority of blind/visually impaired users. This study will help the library professionals and organizations/institutions serving people with disabilities to develop effective library services for blind/visually impaired users in the digital environment on the basis of findings on information usage behavior in the study.

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

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Yusuf DINÇ

2017-02-01

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

MAINTENANCE MANAGEMENT ACCOUNTING SYSTEM OF WASTE WATER DISPOSAL SYSTEMS

Science.gov (United States)

Hori, Michihiro; Tsuruta, Takashi; Kaito, Kiyoyuki; Kobayashi, Kiyoshi

Sewage works facilities consist of various assets groups. And there are many kinds of financial resources. In order to optimize the maintenance plan, and to secure the stability and sustainability of sewage works management, it is necessary to carry out financial simulation based on the life-cycle cost analysis. Furthermore, it is important to develop management accounting system that is interlinked with the financial accounting system, because many sewage administration bodies have their financial accounting systems as public enterprises. In this paper, a management accounting system, which is designed to provide basic information for asset management of sewage works facilities, is presented. Also the applicability of the management accounting system presented in this paper is examined through financial simulations.

ACCOUNTING - A SOURCE OF INFORMATION WITHIN THE MANAGEMENT SYSTEM

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BUŞAN GABRIELA

2014-05-01

Full Text Available Accounting information system is a complex system of registration and processing of goods movement, the reflection of the rights and obligations with economic value; it is necessary and indispensable to the economy. Through its own system of concepts and procedures, accounting is the only discipline that can provide information that form the basis of the assessment of an organization by a wide category of users. Those in need of information for the purpose of making accounting decisions on allocating economic resources efficiently and effectively.

Constrained Optimization Problems in Cost and Managerial Accounting--Spreadsheet Tools

Science.gov (United States)

Amlie, Thomas T.

2009-01-01

A common problem addressed in Managerial and Cost Accounting classes is that of selecting an optimal production mix given scarce resources. That is, if a firm produces a number of different products, and is faced with scarce resources (e.g., limitations on labor, materials, or machine time), what combination of products yields the greatest profit…

18 CFR 367.4330 - Account 433, Balance transferred from income.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS...

Modified Monte Carlo method for study of electron transport in degenerate electron gas in the presence of electron–electron interactions, application to graphene

International Nuclear Information System (INIS)

Borowik, Piotr; Thobel, Jean-Luc; Adamowicz, Leszek

2017-01-01

Standard computational methods used to take account of the Pauli Exclusion Principle into Monte Carlo (MC) simulations of electron transport in semiconductors may give unphysical results in low field regime, where obtained electron distribution function takes values exceeding unity. Modified algorithms were already proposed and allow to correctly account for electron scattering on phonons or impurities. Present paper extends this approach and proposes improved simulation scheme allowing including Pauli exclusion principle for electron–electron (e–e) scattering into MC simulations. Simulations with significantly reduced computational cost recreate correct values of the electron distribution function. Proposed algorithm is applied to study transport properties of degenerate electrons in graphene with e–e interactions. This required adapting the treatment of e–e scattering in the case of linear band dispersion relation. Hence, this part of the simulation algorithm is described in details.

Modified Monte Carlo method for study of electron transport in degenerate electron gas in the presence of electron–electron interactions, application to graphene

Energy Technology Data Exchange (ETDEWEB)

Borowik, Piotr, E-mail: pborow@poczta.onet.pl [Warsaw University of Technology, Faculty of Physics, ul. Koszykowa 75, 00-662 Warszawa (Poland); Thobel, Jean-Luc, E-mail: jean-luc.thobel@iemn.univ-lille1.fr [Institut d' Electronique, de Microélectronique et de Nanotechnologies, UMR CNRS 8520, Université Lille 1, Avenue Poincaré, CS 60069, 59652 Villeneuve d' Ascq Cédex (France); Adamowicz, Leszek, E-mail: adamo@if.pw.edu.pl [Warsaw University of Technology, Faculty of Physics, ul. Koszykowa 75, 00-662 Warszawa (Poland)

2017-07-15

Standard computational methods used to take account of the Pauli Exclusion Principle into Monte Carlo (MC) simulations of electron transport in semiconductors may give unphysical results in low field regime, where obtained electron distribution function takes values exceeding unity. Modified algorithms were already proposed and allow to correctly account for electron scattering on phonons or impurities. Present paper extends this approach and proposes improved simulation scheme allowing including Pauli exclusion principle for electron–electron (e–e) scattering into MC simulations. Simulations with significantly reduced computational cost recreate correct values of the electron distribution function. Proposed algorithm is applied to study transport properties of degenerate electrons in graphene with e–e interactions. This required adapting the treatment of e–e scattering in the case of linear band dispersion relation. Hence, this part of the simulation algorithm is described in details.

Charge Exchange in Low-Energy H, D + C4+ Collisions with Full Account of Electron Translation

Directory of Open Access Journals (Sweden)

N. Vaeck

2002-03-01

Full Text Available We report the application of the quantum approach, which takes full account of electron translation at low collisional energies, to the charge exchange process H, D + C4+ → H+, D+ + C3+(3s; 3p; 3d. The partial and the total integral cross sections of the process are calculated in the energy range from 1 till 60 eV/amu. It is shown that the present results are independent from the upper integration limit for numerical solution of the coupled channel equations although nonadiabatic couplings remain nonzero up to infinity. The calculated partial and total cross sections are in agreement with the previous low-energy calculations and the available experimental data. It is shown that for low collisional energies the isotopic effect takes place. The observed effect is explained in terms of the nonadiabatic dynamics.

Working Memory Span Development: A Time-Based Resource-Sharing Model Account

Science.gov (United States)

Barrouillet, Pierre; Gavens, Nathalie; Vergauwe, Evie; Gaillard, Vinciane; Camos, Valerie

2009-01-01

The time-based resource-sharing model (P. Barrouillet, S. Bernardin, & V. Camos, 2004) assumes that during complex working memory span tasks, attention is frequently and surreptitiously switched from processing to reactivate decaying memory traces before their complete loss. Three experiments involving children from 5 to 14 years of age…

Should Canada Worry About a Resource Curse?

Directory of Open Access Journals (Sweden)

Alan Gelb

2014-01-01

Full Text Available An abundance of natural resources might seem like something any nation would want to be blessed with. But in some countries, a bounty of energy, minerals and other resources can become as much a curse as a blessing. The difference between whether resources benefit a country’s people, or lead to adversity and even suffering, has everything to do with how a country manages its resources. It is the difference between a resource-rich, free and democratically accountable country, such as Canada, and a resourcerich, corrupt, violent and impoverished country, such as the Democratic Republic of Congo. In many resource-rich countries, the effect of ample natural wealth has been to sever the accountability link between citizens and government, slowing or even reversing democratic and social progress, while mostly enriching a few politically favoured constituencies. Canada’s plentiful resources are an indisputable blessing, and those critics of federal industrial policy who compare this country to illiberal and corrupt “petro-states” are being either ignorant or deceitful. There are numerous critical factors at work here that ensure that the Canadian public benefits, rather than suffers, from our natural endowments. We have a diversity of resources, as opposed to being reliant on a single commodity, and our natural-resource sector makes up only a small portion of our larger economy. We have well-established and diligently enforced standards for financial transparency and accountability, in both the private and public sectors. But, just as importantly, there is a national consensus in Canada that public wealth amassed from resource rents should be invested in strengthening human capital, through education, training and social services, as well as in improved infrastructure and better governance, eventually parlaying natural-resource wealth into a yet larger, further-diversified economy. But Canada — and especially resource-rich provinces, such as

Resource specialization, customer orientation, and firm performance: an empirical investigation of valuable resources

DEFF Research Database (Denmark)

Sørensen, Hans Eibe

2011-01-01

This study contributes to the strategic marketing research by empirically investigating the role of customer orientation in explaining how firms leverage their specialized but vulnerable resources. The aim is thus to explore a subset of the means by which resources become valuable to the firm...... – the first criterion for a strategic resource. Hypotheses are developed and tested using CEO questionnaire responses from a sample of manufacturing firms and census accounting data. The results show that there is a strong link between industry-specific resources and return on assets for firms with high...... levels of customer orientation. We also report that firm-specific resources are unrelated to firm performance and that a customer orientation – investigated in isolation, may be detrimental to firm performance. Research and managerial implications are discussed....

30 CFR 204.204 - What accounting and auditing relief will MMS not allow?

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false What accounting and auditing relief will MMS... INTERIOR MINERALS REVENUE MANAGEMENT ALTERNATIVES FOR MARGINAL PROPERTIES Accounting and Auditing Relief § 204.204 What accounting and auditing relief will MMS not allow? MMS will not approve your request for...

20 CFR 418.3420 - How are funds held in financial institution accounts counted?

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false How are funds held in financial institution... SUBSIDIES Medicare Part D Subsidies Resources § 418.3420 How are funds held in financial institution accounts counted? (a) Owner of the account. Funds held in a financial institution account (including...

75 FR 62345 - Minimum Balance Requirement and Automatic Replenishment Option for Deposit Account Holders

Science.gov (United States)

2010-10-08

... may establish a deposit account, make advance deposits into that account, and charge copyright fees... for copyright registration paid for by deposit account debits be submitted using the electronic... assesses service charges for deposit account overdrafts ($165) and dishonored deposit account replenishment...

Long term adequacy of uranium resources

International Nuclear Information System (INIS)

Steyn, J.

1990-01-01

This paper examines the adequacy of world economic uranium resources to meet requirements in the very long term, that is until at least 2025 and beyond. It does so by analysing current requirements forecasts, existing and potential production centre supply capability schedules and national resource estimates. It takes into account lead times from resource discovery to production and production rate limitations. The institutional and political issues surrounding the question of adequacy are reviewed. (author)

Lithium Resources for the 21st Century

Science.gov (United States)

Kesler, S.; Gruber, P.; Medina, P.; Keolian, G.; Everson, M. P.; Wallington, T.

2011-12-01

Lithium is an important industrial compound and the principal component of high energy-density batteries. Because it is the lightest solid element, these batteries are widely used in consumer electronics and are expected to be the basis for battery electric vehicles (BEVs), hybrid electric vehicles (HEVs) and plug-in hybrid electric vehicles (PHEVs) for the 21st century. In view of the large incremental demand for lithium that will result from expanded use of various types of EVs, long-term estimates of lithium demand and supply are advisable. For GDP growth rates of 2 to 3% and battery recycling rates of 90 to 100%, total demand for lithium for all markets is expected to be a maximum of 19.6 million tonnes through 2100. This includes 3.2 million tonnes for industrial compounds, 3.6 million tonnes for consumer electronics, and 12.8 million tonnes for EVs. Lithium-bearing mineral deposits that might supply this demand contain an estimated resource of approximately 39 million tonnes, although many of these deposits have not been adequately evaluated. These lithium-bearing mineral deposits are of two main types, non-marine playa-brine deposits and igneous deposits. Playa-brine deposits have the greatest immediate resource potential (estimated at 66% of global resources) and include the Salar de Atacama (Chile), the source of almost half of current world lithium production, as well as Zabuye (China/Tibet) and Hombre Muerto (Argentina). Additional important playa-brine lithium resources include Rincon (Argentina), Qaidam (China), Silver Peak (USA) and Uyuni (Bolivia), which together account for about 35% of the estimated global lithium resource. Information on the size and continuity of brine-bearing aquifers in many of these deposits is limited, and differences in chemical composition of brines from deposit to deposit require different extraction processes and yield different product mixes of lithium, boron, potassium and other elements. Numerous other brines in playas

Electronic resources of the rare books and valuable editions department of the Central Scientific Library of the V.N. Karazin Kharkiv National University: open access for research

Directory of Open Access Journals (Sweden)

І. К. Журавльова

2014-12-01

Full Text Available The article describes tasks that electronic collections of rare books fulfill: broad access for readers to rare and valuable editions providing, preservation of ensuring of the original. On the example of the electronic collection of the Central Scientific Library of the V.N. Karazin Kharkiv National University – «eScriptorium: electronic archive of rare books and manuscripts for research and education» the possibility of the full-text resources of the valuable editions using is shown. The principles of creation, structure, chronological frameworks, directions of adding the documents to the archive are represented. The perspectives of the project development are outlined as well as examples of the digital libraries of the European countries and Ukraine are provided, the actual task of preserving the originals of the rare books of the country is raised, the innovative approaches to serving users with electronic resources are considered. The evidences of cooperation of the Central Scientific Library of the V.N. Karazin Kharkiv National University with the largest world digital libraries: World Digital Library and Europeana are provided.

Study on characteristics of water resources in Beijing in recent 15 years

Science.gov (United States)

Chuan, L. M.; Zheng, H. G.; Zhao, J. J.; Wang, A. L.; Zhang, X. J.

2018-02-01

In order to understand the characteristics of water supply and water usage in Beijing in recent 15 years, a variety of statistical datasets were collected and field investigations were carried out, to analyze the total water resource, the characteristics and trends of water resource supply, utilization and distribution during 2000-2014. The results showed that the total amount of water resources in Beijing is maintained at 1.61~3.95 billion m3, and the surface water accounts for about 1/3, and the groundwater accounts for 2/3. Agricultural water and living water were the dominated consumption in the past 15 years in Beijing, accounted for 35.3% and 38.9% of the total amount, followed by industrial water, which accounting for 17.9% of total water consumption, and water used in environment is relatively small, only accounting for 7.8% of the total amount. This study can provide theoretical support for the establishment and management of water conservation policies and the rational utilization of water resources in Beijing.

Resource conservation management

International Nuclear Information System (INIS)

Miller, W.

1999-01-01

Resource conservation management is a management program similar to financial management in that its success requires commitment by all levels of the organization to the process as well as an accounting procedure and auditing of critical components. Resource conservation management provides a framework for all elements of efficient building operations and maintenance. The savings connected with the program are principally connected with changes in the way buildings are operated and maintained. Given the reduction in rebates for the installation of energy-efficient equipment, this approach has considerable promise. This paper discusses the evolution of the resource conservation management service and the savings associated with a two-year pilot effort with seven school districts, as well as the critical components of a successful program

18 CFR 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.

Science.gov (United States)

2010-04-01

... assets of the service company either in general or in segregated fund accounts. (b) Amounts paid by the service company for the purposes for which this liability is established must be charged to this account... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 228.3...

Electronic tracking of human resource skills and knowledge, just in time training, manageable due diligence

Energy Technology Data Exchange (ETDEWEB)

Kolodziej, M.A. [Quick Test International Inc., (Canada). Canadian Technology Human Resource Board; Baker, O. [KeySpan Energy Canada, Calgary, AB (Canada)

2001-06-01

KeySpan Energy Canada is in the process of obtaining recognition of various occupational profiles including pipeline operators, inspectors, and field and plant operators from various certifying organizations. The process of allowing individuals to obtain certification is recognized by Canadian Technology Human Resources Board as a step towards national standards for technologists and technicians. Proven competency is a must for workers in todays oil industry in response to increasingly stringent government safety regulations, environmental concerns and high public scrutiny. Quick Test international Inc. has developed a management tool in collaboration with end users at KeySpan Energy Canada. It is an electronic, Internet based competency tool for tracking personal competencies and maintaining continued competency. Response to the tool has been favourable. 2 refs., 4 figs.

Toward a Useful Model for Group Mentoring in Public Accounting Firms

Directory of Open Access Journals (Sweden)

Steven J. Johnson

2013-07-01

Full Text Available Today’s public accounting firms face a number of challenges in relation to their most valuable resource and primary revenue generator, human capital. Expanding regulations, technology advances, increased competition and high turnover rates are just a few of the issues confronting public accounting leaders in today’s complex business environment. In recent years, some public accounting firms have attempted to combat low retention and high burnout rates with traditional one-to-one mentoring programs, with varying degrees of success. Many firms have found that they lack the resources necessary to successfully implement and maintain such programs. In other industries, organizations have used a group mentoring approach in attempt to remove potential barriers to mentoring success. Although the research regarding group mentoring shows promise for positive organizational outcomes, no cases could be found in the literature regarding its usage in a public accounting firm. Because of the unique challenges associated with public accounting firms, this paper attempts to answer two questions: (1Does group mentoring provide a viable alternative to traditional mentoring in a public accounting firm? (2 If so, what general model might be used for implementing such a program? In answering these questions, a review of the group mentoring literature is provided, along with a suggested model for the implementation of group mentoring in a public accounting firm.

Motivating Factors for Sustainable Accountant Potentials in Malaysia

Directory of Open Access Journals (Sweden)

Syed Ibrahim Sharifah Norhafiza

2017-01-01

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

A model proposal concerning balance scorecard application integrated with resource consumption accounting in enterprise performance management

Directory of Open Access Journals (Sweden)

ORHAN ELMACI

2014-06-01

Full Text Available The present study intended to investigate the “Balance Scorecard (BSC model integrated with Resource Consumption Accounting (RCA” which helps to evaluate the enterprise as matrix structure in its all parts. It aims to measure how much tangible and intangible values (assets of enterprises contribute to the enterprises. In other words, it measures how effectively, actively, and efficiently these values (assets are used. In short, it aims to measure sustainable competency of enterprises. As expressing the effect of tangible and intangible values (assets of the enterprise on the performance in mathematical and statistical methods is insufficient, it is targeted that RCA Method integrated with BSC model is based on matrix structure and control models. The effects of all complex factors in the enterprise on the performance (productivity and efficiency estimated algorithmically with cause and effect diagram. The contributions of matrix structures for reaching the management functional targets of the enterprises that operate in market competitive environment increasing day to day, is discussed. So in the context of modern management theories, as a contribution to BSC approach which is in the foreground in today’s administrative science of enterprises in matrix organizational structures, multidimensional performance evaluation model -RCA integrated with BSC Model proposal- is presented as strategic planning and strategic evaluation instrument.

Accountability in an information age : opportunities and risks for records management

NARCIS (Netherlands)

Meijer, A.J.

2001-01-01

Electronic records of government organizations are becoming increasingly important for accountability. Managing electronic records, however, proves to be difficult since information and communication technologies confront organizations with various opportunities and risks. In this paper the findings

18 CFR 367.1011 - Account 101.1, Property under capital leases.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 101.1, Property under capital leases. 367.1011 Section 367.1011 Conservation of Power and Water Resources FEDERAL ENERGY... date, (4) Original cost or fair market value of property leased, (5) Future minimum lease payments, (6...

Natural resources: A curse on education spending?

International Nuclear Information System (INIS)

Cockx, Lara; Francken, Nathalie

2016-01-01

In line with the rising interest in harnessing natural resource revenues for economic and human development through productive government investments, this paper aims to address an important blind spot in our understanding of the “resource curse” by contributing innovative insights on how natural resource wealth impacts government priorities and expenditure practices. Using a large panel dataset of 140 countries covering the period from 1995 to 2009, we find an adverse effect of resource dependence on public education expenditures relative to GDP that is robust to controlling for a range of additional covariates. Furthermore, our findings indicate that this resource curse effect on the government prioritization of education mainly stems from point-source natural resources. These results are of particular importance for the sustainable management of natural resource wealth in developing countries, as they could achieve especially high returns by investing resource revenues in public goods such as education. While this paper underlines the importance of institutions and government accountability, our findings also raise questions on the role of the private sector as a partner in development, as the extractives industry could consider increasing funding for education through Corporate Social Responsibility (CSR) initiatives. - Highlights: •We use a panel dataset of 140 countries covering the period from 1995 to 2009. •We find an inverse relationship between resource dependence and education spending. •The effect of resource dependence is robust to controlling for several covariates. •Indirect effects through a decline in accountability and the service industry. •This curse mainly stems from point-source resource dependence.

The Biomedical Resource Ontology (BRO) to enable resource discovery in clinical and translational research.

Science.gov (United States)

Tenenbaum, Jessica D; Whetzel, Patricia L; Anderson, Kent; Borromeo, Charles D; Dinov, Ivo D; Gabriel, Davera; Kirschner, Beth; Mirel, Barbara; Morris, Tim; Noy, Natasha; Nyulas, Csongor; Rubenson, David; Saxman, Paul R; Singh, Harpreet; Whelan, Nancy; Wright, Zach; Athey, Brian D; Becich, Michael J; Ginsburg, Geoffrey S; Musen, Mark A; Smith, Kevin A; Tarantal, Alice F; Rubin, Daniel L; Lyster, Peter

2011-02-01

The biomedical research community relies on a diverse set of resources, both within their own institutions and at other research centers. In addition, an increasing number of shared electronic resources have been developed. Without effective means to locate and query these resources, it is challenging, if not impossible, for investigators to be aware of the myriad resources available, or to effectively perform resource discovery when the need arises. In this paper, we describe the development and use of the Biomedical Resource Ontology (BRO) to enable semantic annotation and discovery of biomedical resources. We also describe the Resource Discovery System (RDS) which is a federated, inter-institutional pilot project that uses the BRO to facilitate resource discovery on the Internet. Through the RDS framework and its associated Biositemaps infrastructure, the BRO facilitates semantic search and discovery of biomedical resources, breaking down barriers and streamlining scientific research that will improve human health. Copyright © 2010 Elsevier Inc. All rights reserved.

Electronic Recruitment at CERN

CERN Multimedia

2004-01-01

The Human Resources Department switches to electronic recruitment. From now on whenever you are involved in a recruitment action you will receive an e-mail giving you access to a Web folder. Inside you will find a shortlist of applications drawn up by the Human Resources Department. This will allow you to consult the folder, at the same time as everyone else involved in the recruitment process, for the vacancy you are interested in. This new electronic recruitment system, known as e-RT, will be introduced in a presentation given at 10 a.m. on 11 February in the Main Auditorium. Implemented by AIS (Administrative Information Services) and the Human Resources Department, e-RT will cover vacancies open in all of CERN's recruitment programmes. The electronic application system was initially made available to technical students in July 2003. By December it was extended to summer students, fellows, associates and Local Staff. Geraldine Ballet from the Recruitment Service prefers e-RT to mountains of paper! The Hu...

Plastics disassembly versus bulk recycling: engineering design for end-of-life electronics resource recovery.

Science.gov (United States)

Rios, Pedro; Stuart, Julie Ann; Grant, Ed

2003-12-01

Annual plastic flows through the business and consumer electronics manufacturing supply chain include nearly 3 billion lb of high-value engineering plastics derived from petroleum. The recovery of resource value from this stream presents critical challenges in areas of materials identification and recycling process design that demand new green engineering technologies applied together with life cycle assessment and ecological supply chain analysis to create viable plastics-to-plastics supply cycles. The sustainable recovery of potentially high-value engineering plastics streams requires that recyclers either avoid mixing plastic parts or purify later by separating smaller plastic pieces created in volume reduction (shredding) steps. Identification and separation constitute significant barriers in the plastics-to-plastics recycling value proposition. In the present work, we develop a model that accepts randomly arriving electronic products to study scenarios by which a recycler might identify and separate high-value engineering plastics as well as metals. Using discrete eventsimulation,we compare current mixed plastics recovery with spectrochemical plastic resin identification and subsequent sorting. Our results show that limited disassembly with whole-part identification can produce substantial yields in separated streams of recovered engineering thermoplastics. We find that disassembly with identification does not constitute a bottleneck, but rather, with relatively few workers, can be configured to pull the process and thus decrease maximum staging space requirements.

12 CFR 205.18 - Requirements for financial institutions offering payroll card accounts.

Science.gov (United States)

2010-01-01

... address of an Internet Web site, and a summary of the consumer's right to receive a written account... consumer— (i) The consumer's account balance, through a readily available telephone line; (ii) An electronic history of the consumer's account transactions, such as through an Internet Web site, that covers...

Wetlands - an underestimated economic resource?

International Nuclear Information System (INIS)

Gren, I.M.; Soederqvist, T.

1996-01-01

Wetlands are producing several valuable resources like fish, potential for recreation, water cleaning etc. These resources, and methods for assigning an economic value to them, are discussed in this article. Swedish and foreign empirical studies of the economic value of wetlands are reviewed. This review shows that socioeconomic estimates of the value of wetlands risk to be misleading if the direct and indirect values are not properly accounted for. 37 refs

Leading toward value: the role of strategic human resource management in health system adaptability.

Science.gov (United States)

Garman, Andrew N; Polavarapu, Nandakishor; Grady, Jane C; Canar, W Jeffrey

2013-01-01

Personnel costs typically account for 60% or more of total operating expenses in health systems, and as such become a necessary focus in most if not all substantive health reform adaptations. This study sought to assess whether strategic alignment of the human resource (HR) and learning functions was associated with greater adaptive capacity in U.S. health systems. Data were gathered using a survey that was distributed electronically to chief human resource officers from two U.S.-based associations. The survey included questions about organizational structure, strategic human resource management, strategic learning, and organizational response to health reform. Significant correlations were found between strategic alignment of HR and HR's involvement in responses related to cost control (r = 0.46, p strategic alignment of organizational learning and HR involvement with these responses. Results suggest that HR structure may affect an organization's capacity for adaptive response. Top-management teams in health systems should consider positioning HR as part of the core leadership team, with a reporting relationship that allows HR to maximally participate in formulating and implementing organizational adaptation.

Uncertainty-accounting environmental policy and management of water systems.

Science.gov (United States)

Baresel, Christian; Destouni, Georgia

2007-05-15

Environmental policies for water quality and ecosystem management do not commonly require explicit stochastic accounts of uncertainty and risk associated with the quantification and prediction of waterborne pollutant loads and abatement effects. In this study, we formulate and investigate a possible environmental policy that does require an explicit stochastic uncertainty account. We compare both the environmental and economic resource allocation performance of such an uncertainty-accounting environmental policy with that of deterministic, risk-prone and risk-averse environmental policies under a range of different hypothetical, yet still possible, scenarios. The comparison indicates that a stochastic uncertainty-accounting policy may perform better than deterministic policies over a range of different scenarios. Even in the absence of reliable site-specific data, reported literature values appear to be useful for such a stochastic account of uncertainty.

NASA Accountability Report

Science.gov (United States)

1997-01-01

NASA is piloting fiscal year (FY) 1997 Accountability Reports, which streamline and upgrade reporting to Congress and the public. The document presents statements by the NASA administrator, and the Chief Financial Officer, followed by an overview of NASA's organizational structure and the planning and budgeting process. The performance of NASA in four strategic enterprises is reviewed: (1) Space Science, (2) Mission to Planet Earth, (3) Human Exploration and Development of Space, and (4) Aeronautics and Space Transportation Technology. Those areas which support the strategic enterprises are also reviewed in a section called Crosscutting Processes. For each of the four enterprises, there is discussion about the long term goals, the short term objectives and the accomplishments during FY 1997. The Crosscutting Processes section reviews issues and accomplishments relating to human resources, procurement, information technology, physical resources, financial management, small and disadvantaged businesses, and policy and plans. Following the discussion about the individual areas is Management's Discussion and Analysis, about NASA's financial statements. This is followed by a report by an independent commercial auditor and the financial statements.

Opening Up Natural Resource Based Industries for Innovation (LAC ...

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

Opening Up Natural Resource Based Industries for Innovation (LAC). Commodities based on natural resources account for at least half of the exports of two-thirds of the countries in Latin America and the Caribbean (LAC). There is growing concern, however, that existing natural resource-based industries are ...

Sandia National Laboratories: Working with Sandia: Accounts Payable

Science.gov (United States)

Defense Systems & Assessments About Defense Systems & Assessments Program Areas Accomplishments Audit Sandia's Economic Impact Licensing & Technology Transfer Browse Technology Portfolios and Facilities Contract Audit Working with Sandia Accounts Payable Invoice processing Electronic

Managerial Accounting in Library and Information Science Education.

Science.gov (United States)

Hayes, Robert M.

1983-01-01

Explores meaning of managerial accounting in libraries and discusses instructional program for students of library and information science based on experience in School of Library and Information Science at University of California, Los Angeles. Management decision making (budgeting, performance evaluation, overhead, resource allocation,…

Merge of terminological resources

DEFF Research Database (Denmark)

Henriksen, Lina; Braasch, Anna

2012-01-01

In our globalized world, the amount of cross-national communication increases rapidly, which also calls for easy access to multi-lingual high quality terminological resources. Sharing of terminology resources is currently becoming common practice, and efficient strategies for integration...... – or merging – of terminology resources are strongly needed. This paper discusses prerequisites for successful merging with the focus on identification of candidate duplicates of a subject domain found in the resources to be merged, and it describes automatic merging strategies to be applied to such duplicates...... in electronic terminology resources. Further, some perspectives of manual, supplementary assessment methods supporting the automatic procedures are sketched. Our considerations are primarily based on experience gained in the IATE and EuroTermBank projects, as merging was a much discussed issue in both projects....

The anchoring bias reflects rational use of cognitive resources

OpenAIRE

Goodman, Noah; Huys, Quentin; Griffiths, Tom; Lieder, Falk

2017-01-01

© 2017, Psychonomic Society, Inc. Cognitive biases, such as the anchoring bias, pose a serious challenge to rational accounts of human cognition. We investigate whether rational theories can meet this challenge by taking into account the mind’s bounded cognitive resources. We asked what reasoning under uncertainty would look like if people made rational use of their finite time and limited cognitive resources. To answer this question, we applied a mathematical theory of bounded rationality to...

Managerial accounting of social welfare of the company’s employees

Directory of Open Access Journals (Sweden)

S.O. Levytska

2016-12-01

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

Complete electronics self-teaching guide with projects

CERN Document Server

Boysen, Earl

2012-01-01

An all-in-one resource on everything electronics-related! For almost 30 years, this book has been a classic text for electronics enthusiasts. Now completely updated for today's technology, this latest version combines concepts, self-tests, and hands-on projects to offer you a completely repackaged and revised resource. This unique self-teaching guide features easy-to-understand explanations that are presented in a user-friendly format to help you learn the essentials you need to work with electronic circuits. All you need is a general understanding of electronics concepts such as Oh

Relativistic electronic dressing in laser-assisted ionization of atomic hydrogen by electron impact

International Nuclear Information System (INIS)

Attaourti, Y.; Taj, S.

2004-01-01

Within the framework of the coplanar binary geometry where it is justified to use plane wave solutions for the study of the (e,2e) reaction and in the presence of a circularly polarized laser field, we introduce as a first step the Dirac-Volkov plane wave Born approximation 1 where we take into account only the relativistic dressing of the incident and scattered electrons. Then, we introduce the Dirac-Volkov plane wave Born approximation 2 where we take totally into account the relativistic dressing of the incident, scattered, and ejected electrons. We then compare the corresponding triple differential cross sections for laser-assisted ionization of atomic hydrogen by electron impact both for the nonrelativistic and the relativistic regime

Information resource management concepts for records managers

Energy Technology Data Exchange (ETDEWEB)

Seesing, P.R.

1992-10-01

Information Resource Management (ERM) is the label given to the various approaches used to foster greater accountability for the use of computing resources. It is a corporate philosophy that treats information as it would its other resources. There is a reorientation from simply expenditures to considering the value of the data stored on that hardware. Accountability for computing resources is expanding beyond just the data processing (DP) or management information systems (MIS) manager to include senior organization management and user management. Management's goal for office automation is being refocused from saving money to improving productivity. A model developed by Richard Nolan (1982) illustrates the basic evolution of computer use in organizations. Computer Era: (1) Initiation (computer acquisition), (2) Contagion (intense system development), (3) Control (proliferation of management controls). Data Resource Era: (4) Integration (user service orientation), (5) Data Administration (corporate value of information), (6) Maturity (strategic approach to information technology). The first three stages mark the growth of traditional data processing and management information systems departments. The development of the IRM philosophy in an organization involves the restructuring of the DP organization and new management techniques. The three stages of the Data Resource Era represent the evolution of IRM. This paper examines each of them in greater detail.

Information resource management concepts for records managers

Energy Technology Data Exchange (ETDEWEB)

Seesing, P.R.

1992-10-01

Information Resource Management (ERM) is the label given to the various approaches used to foster greater accountability for the use of computing resources. It is a corporate philosophy that treats information as it would its other resources. There is a reorientation from simply expenditures to considering the value of the data stored on that hardware. Accountability for computing resources is expanding beyond just the data processing (DP) or management information systems (MIS) manager to include senior organization management and user management. Management`s goal for office automation is being refocused from saving money to improving productivity. A model developed by Richard Nolan (1982) illustrates the basic evolution of computer use in organizations. Computer Era: (1) Initiation (computer acquisition), (2) Contagion (intense system development), (3) Control (proliferation of management controls). Data Resource Era: (4) Integration (user service orientation), (5) Data Administration (corporate value of information), (6) Maturity (strategic approach to information technology). The first three stages mark the growth of traditional data processing and management information systems departments. The development of the IRM philosophy in an organization involves the restructuring of the DP organization and new management techniques. The three stages of the Data Resource Era represent the evolution of IRM. This paper examines each of them in greater detail.

SOME CONSIDERATIONS ON CLOUD ACCOUNTING

OpenAIRE

Doina Pacurari; Elena Nechita

2013-01-01

Cloud technologies have developed intensively during the last years. Cloud computing allows the customers to interact with their data and applications at any time, from any location, while the providers host these resources. A client company may choose to run in the cloud a part of its business (sales by agents, payroll, etc.), or even the entire business. The company can get access to a large category of cloud-based software, including accounting software. Cloud solutions are especially reco...

Radiation exposure usage accountability and impact with respect to ALAP (ALARA) analysis

International Nuclear Information System (INIS)

Williams, M.C.

1978-01-01

A unique method has been developed for radiation exposure usage accounting at the N Reactor. This method accounts for exposure usage by specific job and working crafts. The accounting system provides information for use in job planning, exposure resource management, and ALAP (ALARA) analysis. It provides justification for ALAP expenditures, documentation of the effectiveness of exposure reduction efforts, and can be used to establish priorities for ALAP efforts

Construction and use of environmental management accounting systems with the REA business ontology

NARCIS (Netherlands)

Weigand, H.; Elsas, P.

2012-01-01

Environmental Management Accounting is rapidly evolving from an ethical side-issue into a core business concern. However, traditional management accounting methods and currently available tools provide only limited support. Resource-Event-Agent (REA) is a well-known business ontology that offers a

Environmental Accounting and Reporting in Fossil Fuel Sector : A Study on Bangladesh Oil, Gas and Mineral Corporation (Petrobangla)

OpenAIRE

Bose, Sudipta

2006-01-01

Petrobangla is the sole responsible organization to maintain the fossil fuel sector in Bangladesh. It is accountable to next generations for oil, gas and other natural resources. It is necessary to ensure optimum use of these resources. Development activities cannot be sustained if these resources are depleted through wasteful use. This study indicates that Petrobangla takes many initiatives to provide environment-friendly energy in the economy. Environmental Accounting and reporting is th...

Modified Sternglass theory for the emission of secondary electrons by fast-electron impact

International Nuclear Information System (INIS)

Suszcynsky, D.M.; Borovsky, J.E.

1992-01-01

The Sternglass theory [Sternglass, Phys. Rev. 108, 1 (1957)] for fast-ion-induced secondary-electron emission from metals has been modified to predict the secondary-electron yield from metals impacted by energetic (several keV to about 200 keV) electrons. The primary modification of the theory accounts for the contribution of the backscattered electrons to the production of secondary electrons based on a knowledge of the backscattered-electron energy distribution. The modified theory is in reasonable agreement with recent experimental data from gold targets in the 6--30-keV electron energy range

Oscillator clustering in a resource distribution chain

DEFF Research Database (Denmark)

Postnov, D.; Sosnovtseva, Olga; Mosekilde, Erik

2005-01-01

separate the inherent dynamics of the individual oscillator from the properties of the coupling network. Illustrated by examples from microbiological population dynamics, renal physiology, and electronic oscillator theory, we show how competition for primary resources in a resource distribution chain leads...

Databases and Electronic Resources - Betty Petersen Memorial Library

Science.gov (United States)

references and PDFs, and create bibliographies in most any bibliographic citation style. EndNote Web requires literature on computer and information science. Provides automated citation indexing and citation linking the user to create an account, but allows for increased collaboration through the sharing of citation

Adaptive resource management and the value of information

Science.gov (United States)

Williams, Byron K.; Eaton, Mitchell J.; Breininger, David R.

2011-01-01

The value of information is a general and broadly applicable concept that has been used for several decades to aid in making decisions in the face of uncertainty. Yet there are relatively few examples of its use in ecology and natural resources management, and almost none that are framed in terms of the future impacts of management decisions. In this paper we discuss the value of information in a context of adaptive management, in which actions are taken sequentially over a timeframe and both future resource conditions and residual uncertainties about resource responses are taken into account. Our objective is to derive the value of reducing or eliminating uncertainty in adaptive decision making. We describe several measures of the value of information, with each based on management objectives that are appropriate for adaptive management. We highlight some mathematical properties of these measures, discuss their geometries, and illustrate them with an example in natural resources management. Accounting for the value of information can help to inform decisions about whether and how much to monitor resource conditions through time.

Power Electronics

DEFF Research Database (Denmark)

Iov, Florin; Ciobotaru, Mihai; Blaabjerg, Frede

2008-01-01

is to change the electrical power production sources from the conventional, fossil (and short term) based energy sources to renewable energy resources. The other is to use high efficient power electronics in power generation, power transmission/distribution and end-user application. This paper discuss the most...... emerging renewable energy sources, wind energy, which by means of power electronics are changing from being a minor energy source to be acting as an important power source in the energy system. Power electronics is the enabling technology and the presentation will cover the development in wind turbine...... technology from kW to MW, discuss which power electronic solutions are most feasible and used today....

20 CFR 416.1247 - Exclusion of a dedicated account in a financial institution.

Science.gov (United States)

2010-04-01

... financial institution. 416.1247 Section 416.1247 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... a dedicated account in a financial institution. (a) General. In determining the resources of an individual (or spouse, if any), the funds in a dedicated account in a financial institution established and...

Accountability: A Watchword for University Administration in Nigeria

Science.gov (United States)

Sofoluwe, Abayomi Olumade; Oduwaiye, Rhoda Olape; Ogundele, Michael Olarewaju; Kayode, David Jimoh

2015-01-01

The term accountability means different things to different people in different organizations. In the educational setting, the term is seen as liability to one's accomplishment in the educational system. The ever increasing needs of the universities and the dwindling resources available to them have forced university management and other…

18 CFR 367.4030 - Account 403, Depreciation expense.

Science.gov (United States)

2010-04-01

..., Depreciation expense. 367.4030 Section 367.4030 Conservation of Power and Water Resources FEDERAL ENERGY..., Depreciation expense. (a) This account must include the amount of depreciation for all service company property... subaccounts by each class of service company property owned or leased except the depreciation expense that is...

Electron-electron interactions in graphene field-induced quantum dots in a high magnetic field

DEFF Research Database (Denmark)

Orlof, A.; Shylau, Artsem; Zozoulenko, I. V.

2015-01-01

We study the effect of electron-electron interaction in graphene quantum dots defined by an external electrostatic potential and a high magnetic field. To account for the electron-electron interaction, we use the Thomas-Fermi approximation and find that electron screening causes the formation...... of compressible strips in the potential profile and the electron density. We numerically solve the Dirac equations describing the electron dynamics in quantum dots, and we demonstrate that compressible strips lead to the appearance of plateaus in the electron energies as a function of the magnetic field. Finally...

Human Resource Management: Accountability, Reciprocity and the Nexus between Employer and Employee

Science.gov (United States)

Charlton, Donna; Kritsonis, William Allan

2009-01-01

The article addresses teacher retention challenges employers are experiencing in the quest to effectively meet standard human resource management practices. The quality of the employer-employee relationship forms the foundation upon which effective management practices thrive. Teachers who remain in education value students and their personal…

Water Resources Vulnerability Assessment Accounting for Human Influence

Science.gov (United States)

Mehran, A.; AghaKouchak, A.

2014-12-01

Reservoirs are one of the main infrastructures that provide resilience against extremes (e.g., floods and droughts) and they play a key role in water resources management. Based on International Commission of Large Dams (ICOLD 2003) records, the total volume of reservoirs is over 6200 km3, which is twice larger than the global annual water use estimated as 3000 km3. Just a simple comparison of the two numbers indicates the importance of reservoirs and their role in providing resilience for water security. On the other hand, man-made reservoirs change the water distribution throughout the year. Most climate change impact studies ignore the role of reservoirs in water availability studies. However, water availability cannot be properly assessed without a thorough assessment of reservoir conditions. By combining classical methods for climate variability assessment (top-down approach) and influence assessment (bottom-up approach), this study offers a hybrid framework that integrates different drivers of water storage vulnerability. Final index is termed as the Multivariate Standardized Reliability and Resilience Index (MSRRI). This index investigates the adaptive capacity of the reservoir and exposure of the system to variable conditions. MSRRI has been investigated over several major reservoirs in Australia and California, United States. This presentation reviews recent findings and discusses reservoir conditions in Australia and California using MSRRI under different climatic change scenarios.

High-power electronics

CERN Document Server

Kapitsa, Petr Leonidovich

1966-01-01

High-Power Electronics, Volume 2 presents the electronic processes in devices of the magnetron type and electromagnetic oscillations in different systems. This book explores the problems of electronic energetics.Organized into 11 chapters, this volume begins with an overview of the motion of electrons in a flat model of the magnetron, taking into account the in-phase wave and the reverse wave. This text then examines the processes of transmission of electromagnetic waves of various polarization and the wave reflection from grids made of periodically distributed infinite metal conductors. Other

CONSIDERATIONS ON THE IMPACT OF CONVERGENCE ON THE ACCOUNTING COMMUNICATION PROCESS OF WITHIN THE ORGANIZATION

OpenAIRE

Maria SANDU; Rodica BADIŢĂ

2011-01-01

In the context of the phenomenon of international harmonization and standardization of accounting, financial and accounting information quality has improved significantly in recent years. General societal development, modernization and restructuring of the economy lead to demand amplification and diversification of financial accounting information. Optimizing the management of scarce resources require an accounting of expenditures and a further reduction in profit ...

Water Accounting Plus (WA+) - a water accounting procedure for complex river basins based on satellite measurements

Science.gov (United States)

Karimi, P.; Bastiaanssen, W. G. M.; Molden, D.

2012-11-01

Coping with the issue of water scarcity and growing competition for water among different sectors requires proper water management strategies and decision processes. A pre-requisite is a clear understanding of the basin hydrological processes, manageable and unmanageable water flows, the interaction with land use and opportunities to mitigate the negative effects and increase the benefits of water depletion on society. Currently, water professionals do not have a common framework that links hydrological flows to user groups of water and their benefits. The absence of a standard hydrological and water management summary is causing confusion and wrong decisions. The non-availability of water flow data is one of the underpinning reasons for not having operational water accounting systems for river basins in place. In this paper we introduce Water Accounting Plus (WA+), which is a new framework designed to provide explicit spatial information on water depletion and net withdrawal processes in complex river basins. The influence of land use on the water cycle is described explicitly by defining land use groups with common characteristics. Analogous to financial accounting, WA+ presents four sheets including (i) a resource base sheet, (ii) a consumption sheet, (iii) a productivity sheet, and (iv) a withdrawal sheet. Every sheet encompasses a set of indicators that summarize the overall water resources situation. The impact of external (e.g. climate change) and internal influences (e.g. infrastructure building) can be estimated by studying the changes in these WA+ indicators. Satellite measurements can be used for 3 out of the 4 sheets, but is not a precondition for implementing WA+ framework. Data from hydrological models and water allocation models can also be used as inputs to WA+.

Calculation of the efficiency of accounting outsourcing

Directory of Open Access Journals (Sweden)

H.I. Liakhovych

2018-04-01

Full Text Available To ensure the best performance, enterprises pass on individual business processes for outsourcing. However, the implementation of this step requires an assessment of the effectiveness of such actions. The purpose of the article is to analyze the approaches to assessing the effectiveness of accounting outsourcing and to develop proposals for its methodology, taking into account the main goal of reducing transaction costs. The article defines the composition of the elements of the cost of maintaining accounting in the enterprise. It is proved that the efficiency of accounting outsourcing should be considered in two aspects: 1 it is related to economic efficiency (saving of internal resources of the enterprise due to the transfer of business processes for accounting on outsourcing; 2 is related to the efficiency of the outsourcer's work and the uninterrupted functioning of the enterprise that has taken advantage of outsourcing services. In order to assess the efficiency of the company's services, the outsourcer proposes to use a methodology that takes into account the indicators: the timeliness of the execution of works and the provision of services in accordance with the terms of the contract on outsourcing; completeness of performance of works and provision of services in accordance with the terms of the contract on outsourcing.

THE INFLUENCE OF ACCOUNTING POLICIES OVER THE ENTITIES’ RESULT

Directory of Open Access Journals (Sweden)

ALICE EMILIA ŢINTA

2013-12-01

Full Text Available This article started from the idea that International Accounting and Financial Reporting Standards have had a major impact over the accounting world. Accounting laws of Continental Europe (especially France centered on historical cost, are in opposition to IFRS towards fair value. If accounting is based on historical cost we can say that excess of prudence leads to inaction. On the other hand the Anglo-Saxon accounting system is based on fair value that looks for a quick profit and to help investors. Financial statements record how resources have been handled by the management. The role of financial statements is to provide informations that will help users to make decisions. They can accomplish this mission only for those objectives that can be quantified as value and quantity. IFRS is referring to the whole set of financial statements that have to include a statement of the financial position, of the result, of changes in equity and treasury. Alongside these informations has to be a summary of significant accounting policies as well as informations about retrospective application of one or more accounting policies.

Dynamic Pricing for Resource Consumption in Cloud Service

Directory of Open Access Journals (Sweden)

Bin Cao

2018-01-01

Full Text Available This paper studies dynamic pricing for cloud service where different resources are consumed by different users. The traditional cloud resource pricing models can be divided into two categories: on-demand service and reserved service. The former only takes the using time into account and is unfair for the users with long using time and little concurrency. The latter charges the same price to all the users and does not consider the resource consumption of users. Therefore, in this paper, we propose a flexible dynamic pricing model for cloud resources, which not only takes into account the occupying time and resource consumption of different users but also considers the maximal concurrency of resource consumption. As a result, on the one hand, this dynamic pricing model can help users save the cost of cloud resources. On the other hand, the profits of service providers are guaranteed. The key of the pricing model is how to efficiently calculate the maximal concurrency of resource consumption since the cost of providers is dynamically varied based on the maximal concurrency. To support this function in real time, we propose a data structure based on the classical B+ tree and the implementation for its corresponding basic operations like insertion, deletion, split, and query. Finally, the experiment results show that we can complete the dynamic pricing query on 10 million cloud resource usage records within 0.2 seconds on average.

Influence of Managerial Accounting Skills on SME's on the Success ...

African Journals Online (AJOL)

Influence of Managerial Accounting Skills on SME's on the Success and ... SMEs such as strategic management, financial, marketing, human resource and ICT and ... A census research design was used, with a self administered questionnaire ...

Autonomy and Accountability in Standards-Based Reform

Directory of Open Access Journals (Sweden)

Susan Watson

2001-08-01

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

A Method of Evaluating Water Resource Assets and Liabilities: A Case Study of Jinan City, Shandong Province

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Yuheng Yang

2017-08-01

Full Text Available The traditional concepts of water resource development and utilization have caused serious hydrological and environmental issues in some regions. In addition, policy issues in China have led to a severe water crisis. The quantitative accounting of water resources is a theoretical approach to solving these problems. In this paper, 13 indicators were selected from four classes, including resources, the environment, society, and efficiency, and a case study of Jinan, Shandong Province, was performed using a set pair analysis model to calculate the water resource assets from 2011–2015. In previous methods of water resource accounting, the water quality was not considered; therefore, the loss coefficient of water resource assets was proposed to improve the reliability of accounting. According to the relationships among the unit price of water, water quantity, and water quality, physical and quantitative accounting methods were used to create water balance sheets from 2011–2015. The calculation results showed that the physical change in water resource assets in Jinan City was −30 million m 3 , and water resource assets initially increased and then decreased. In 2011, 2012, 2013, 2014, and 2015, water resource assets totalled 36.5 million USD, 45.9 million USD, 66.7 million USD, 35.5 million USD, and 37.5 million USD, respectively (at 6.4588, 6.3125, 6.1932, 6.2166, 6.2284 USRMB, respectively. This initial accounting provides quantitative and physical support for the improved management of water resources.

Effect of electron-electron collisions on the phase transition and kinetics of nonequilibrium superconductors

International Nuclear Information System (INIS)

Elesin, V.F.; Kashurnikov, V.A.; Kondrashov, V.E.; Shamraev, B.N.

1983-01-01

An explicit expression is obtained for the distribution function of excess quasiparticles, taking into account electron-electron collisions in nonequilibrium superconductors. It is shown that the character of the phase transition may change at a definite ratio of the electron-electron and electron-phonon interaction constants: the dependence of the order parameter on the power of the source becomes single-valued. In addition, diffusion instability and paramagnetism of the superconductors arise. The multiplication factor of the excess quasiparticles due to electron-electron collisions and to reabsorption of phonons is calculated

[Application of job demands-resources model in research on relationships between job satisfaction, job resources, individual resources and job demands].

Science.gov (United States)

Potocka, Adrianna; Waszkowska, Małgorzata

2013-01-01

The aim of this study was to explore the relationships between job demands, job resourses, personal resourses and job satisfaction and to assess the usefulness of the Job Demands-Resources (JD-R) model in the explanation of these phenomena. The research was based on a sample of 500 social workers. The "Psychosocial Factors" and "Job satisfaction" questionnaires were used to test the hypothesis. The results showed that job satisfaction increased with increasing job accessibility and personal resources (r = 0.44; r = 0.31; p job resources and job demands [F(1.474) = 4.004; F(1.474) = 4.166; p job satisfaction. Moreover, interactions between job demands and job resources [F(3,474) = 2.748; p job demands and personal resources [F(3.474) = 3.021; p job satisfaction. The post hoc tests showed that 1) in low job demands, but high job resources employees declared higher job satisfaction, than those who perceived them as medium (p = 0.0001) or low (p = 0.0157); 2) when the level of job demands was perceived as medium, employees with high personal resources declared significantly higher job satisfaction than those with low personal resources (p = 0.0001). The JD-R model can be used to investigate job satisfaction. Taking into account fundamental factors of this model, in organizational management there are possibilities of shaping job satisfaction among employees.

Solar energy resources not accounted in Brazilian National Energy Balance

Energy Technology Data Exchange (ETDEWEB)

Pinheiro, Paulo Cesar da Costa [Universidade Federal de Minas Gerais (UFMG), Belo Horizonte, MG (Brazil). Dept. de Engenharia Mecanica], Emails: pinheiro@netuno.Lcc.ufmg.br, pinheiro@demec.ufmg.br

2009-07-01

The main development vector of a society is the energy. The solar energy is the main energy source on the planet earth. Brazil is a tropical country, and the incident solar energy on its soil (15 trillion MWh/year) is 20,000 times its annual oil production. Several uses of solar energy are part of our lives in a so natural way that it despised in the consumption and use energy balance. In Brazil, solar energy is used directly in many activities and not accounted for in Energy Balance (BEN 2007), consisting of a virtual power generation. This work aims to make a preliminary assessment of solar energy used in different segments of the Brazilian economy. (author)

Not-for-profits trek into for-profit accounting: goodwill impairments.

Science.gov (United States)

2011-03-01

Acquisitions may be integral and strategic drivers for successfully executing the business objectives of an entity or fulfilling its mission. The new guidance creates accounting and valuation challenges for not-for-profit entities that for-profit entities have been dealing with for years. Now that not-for-profit entities apply the same principles, the fair value concepts and accounting complexities are more pervasive. By brining to bear the rights complement of accounting, finance, and valuation resources, not-for-profit entities can successfully navigate these challenges and gain an understanding of the full magnitude of acquisition decisions on financial results.

CONSIDERATIONS APPLICABLE INTERNATIONAL ACCOUNTING REGULATIONS OF WAGES AND RELATED RIGHTS

OpenAIRE

NASTASIE MIHAELA – ANDREEA; AVRAM MARIOARA

2014-01-01

General research area of this article is the issue of employee benefits nationwide and can be placed in the sphere of accounting research at the intersection of the finance research and field research on human resource management. The current conditions of global economic crisis, rewarding staff works on two levels, influencing both the behavior of employees and the efficiency of the economic entity. Wages and related rights are regulated under International Accounting Sta...

RAMAN LIGHT SCATTERING IN PSEUDOSPIN-ELECTRON MODEL AT STRONG PSEUDOSPIN-ELECTRON INTERACTION

Directory of Open Access Journals (Sweden)

T.S.Mysakovych

2004-01-01

Full Text Available Anharmonic phonon contributions to Raman scattering in locally anharmonic crystal systems in the framework of the pseudospin-electron model with tunneling splitting of levels are investigated. The case of strong pseudospin-electron coupling is considered. Pseudospin and electron contributions to scattering are taken into account. Frequency dependences of Raman scattering intensity for different values of model parameters and for different polarization of scattering and incident light are investigated.

Electron-plasmon and electron-phonon satellites in the angle-resolved photoelectron spectra of n -doped anatase TiO2

Science.gov (United States)

Caruso, Fabio; Verdi, Carla; Poncé, Samuel; Giustino, Feliciano

2018-04-01

We develop a first-principles approach based on many-body perturbation theory to investigate the effects of the interaction between electrons and carrier plasmons on the electronic properties of highly doped semiconductors and oxides. Through the evaluation of the electron self-energy, we account simultaneously for electron-plasmon and electron-phonon coupling in theoretical calculations of angle-resolved photoemission spectra, electron linewidths, and relaxation times. We apply this methodology to electron-doped anatase TiO2 as an illustrative example. The simulated spectra indicate that electron-plasmon coupling in TiO2 underpins the formation of satellites at energies comparable to those of polaronic spectral features. At variance with phonons, however, the energy of plasmons and their spectral fingerprints depends strongly on the carrier concentration, revealing a complex interplay between plasmon and phonon satellites. The electron-plasmon interaction accounts for approximately 40% of the total electron-boson interaction strength, and it is key to improve the agreement with measured quasiparticle spectra.

Spin Relaxation in GaAs: Importance of Electron-Electron Interactions

Directory of Open Access Journals (Sweden)

Gionni Marchetti

2014-04-01

Full Text Available We study spin relaxation in n-type bulk GaAs, due to the Dyakonov–Perel mechanism, using ensemble Monte Carlo methods. Our results confirm that spin relaxation time increases with the electronic density in the regime of moderate electronic concentrations and high temperature. We show that the electron-electron scattering in the non-degenerate regime significantly slows down spin relaxation. This result supports predictions by Glazov and Ivchenko. Most importantly, our findings highlight the importance of many-body interactions for spin dynamics: we show that only by properly taking into account electron-electron interactions within the simulations, results for the spin relaxation time—with respect to both electron density and temperature—will reach good quantitative agreement with corresponding experimental data. Our calculations contain no fitting parameters.

Factors influencing resource allocation decisions and equity in the health system of Ghana.

Science.gov (United States)

Asante, A D; Zwi, A B

2009-05-01

Allocation of financial resources in the health sector is often seen as a formula-driven activity. However, the decision to allocate a certain amount of resources to a particular health jurisdiction or facility may be based on a broader range of factors, sometimes not reflected in the existing resource allocation formula. This study explores the 'other' factors that influence the equity of resource allocation in the health system of Ghana. The extent to which these factors are, or can be, accounted for in the resource allocation process is analysed. An exploratory design focusing on different levels of the health system and diverse stakeholders. Data were gathered through semi-structured qualitative interviews with health authorities at national, regional and district levels, and with donor representatives and local government officials in 2003 and 2004. The availability of human resources for health, local capacity to utilize funds, donor involvement in the health sector, and commitment to promote equity have considerable influence on resource allocation decisions and affect the equity of funding allocations. However, these factors are not accounted for adequately in the resource allocation process. This study highlights the need for a more transparent resource allocation system in Ghana based on needs, and takes into account key issues such as capacity constraints, the inequitable human resource distribution and donor-earmarked funding.

Superconductivity and electron microscopy

International Nuclear Information System (INIS)

Hawkes, P.W.; Valdre, U.

1977-01-01

In this review article, two aspects of the role of superconductivity in electron microscopy are examined: (i) the development of superconducting devices (mainly lenses) and their incorporation in electron microscopes; (ii) the development of electron microscope techniques for studying fundamental and technological problems associated with superconductivity. The first part opens with a brief account of the relevant properties of conventional lenses, after which the various types of superconducting lenses are described and their properties compared. The relative merits and inconveniences of superconducting and conventional lenses are examined, particular attention being paid to the spherical and chromatic aberration coefficients at accelerating voltages above a megavolt. This part closes with a survey of the various microscope designs that have been built or proposed, incorporating superconducting components. In the second part, some methods that have been or might be used in the study of superconductivity in the electron microscope are described. A brief account of the types of application for which they are suitable is given. (author)

NASA FY 2000 Accountability Report

Science.gov (United States)

2000-01-01

This Accountability Report consolidates reports required by various statutes and summarizes NASA's program accomplishments and its stewardship over budget and financial resources. It is a culmination of NASA's management process, which begins with mission definition and program planning, continues with the formulation and justification of budgets for the President and Congress, and ends with scientific and engineering program accomplishments. The report covers activities from October 1, 1999, through September 30, 2000. Achievements are highlighted in the Statement of the Administrator and summarized in the Report.

Education by Objectives: Putting Teacher Accountability into Perspective

Science.gov (United States)

Valentine, Ivan E.; Larson, Milton E.

1976-01-01

If education by objectives is to be firmly established as an instructional approach, teachers must insist on a validated curriculum that truly prepares students to secure employment and to function effectively in society. This means members of the community responsible for fund allocation and resource selection must also be accountable. (Author/BP)

Electronic conferencing for continuing medical education: a resource survey.

Science.gov (United States)

Sternberg, R J

1986-10-01

The use of electronic technologies to link participants for education conferences is an option for providers of Continuing Medical Education. In order to profile the kinds of electronic networks currently offering audio- or videoteleconferences for physician audiences, a survey was done during late 1985. The information collected included range of services, fees, and geographic areas served. The results show a broad diversity of providers providing both interactive and didactic programming to both physicians and other health care professionals.

Learning Essential Terms and Concepts in Statistics and Accounting

Science.gov (United States)

Peters, Pam; Smith, Adam; Middledorp, Jenny; Karpin, Anne; Sin, Samantha; Kilgore, Alan

2014-01-01

This paper describes a terminological approach to the teaching and learning of fundamental concepts in foundation tertiary units in Statistics and Accounting, using an online dictionary-style resource (TermFinder) with customised "termbanks" for each discipline. Designed for independent learning, the termbanks support inquiring students…

The Role of Bioeconomy Sectors and Natural Resources in EU Economies: A Social Accounting Matrix-Based Analysis Approach

Directory of Open Access Journals (Sweden)

Patricia D. Fuentes-Saguar

2017-12-01

Full Text Available The bio-based economy will be crucial in achieving a sustainable development, covering all ranges of natural resources. In this sense, it is very relevant to analyze the economic links between the bioeconomic sectors and the rest of the economy, determining their total and decomposed impact on economic growth. One of the major problems in carrying out this analysis is the lack of information and complete databases that allow analysis of the bioeconomy and its effects on other economic activities. To overcome this issue, disaggregated social accounting matrices have been obtained for the highly bio-based sectors of the 28 European Union member states. Using this complex database, a linear multiplier analysis shows the future key role of bio-based sectors in boosting economic development in the EU. Results show that the bioeconomy has not yet unleashed its full potential in terms of output and job creation. Thus, output and employment multipliers show that many sectors related to the bioeconomy are still underperforming compared to the EU average, particularly those with higher value added; although, they are still crucial sectors for the wealth creation.

Reflection of Loyalty Programmes with the Use of Bonuses in Accounting

OpenAIRE

Sakharov Pavlo O.

2013-01-01

The article studies loyalty programmes that are used at modern trading enterprises and discovers main barriers on the way of development of methodical approaches of bonus accounting provided to the clients of loyalty programmes. It analyses theoretical and methodical aspects of bonus accounting in international practice and methods of reflection of loyalty programmes in accounting with the use of bonuses existing in Ukraine. Comparing electronic money and settlement elements of the loyalty pr...

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

Directory of Open Access Journals (Sweden)

Manea Marinela-Daniela

2011-12-01

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

Strengthening accountability to citizens on gender and health.

Science.gov (United States)

Murthy, R K

2008-01-01

Accountability refers to the processes by which those with power in the health sector engage with, and are answerable to, those who make demands on it, and enforce disciplinary action on those in the health sector who do not perform effectively. This paper reviews the practice of accountability to citizens on gender and health, assesses gaps, and recommends strategies. Four kinds of accountability mechanisms have been used by citizens to press for accountability on gender and health. These include international human rights instruments, legislation, governance structures, and other tools, some of which are relevant to all public sector services, some to the health sector alone, some to gender issues alone, and some to gender-specific health concerns of women. However, there are few instances wherein private health sector and donors have been held accountable. Rarely have accountability processes reduced gender inequalities in health, or addressed 'low priority' gender-specific health needs of women. Accountability with respect to implementation and to marginalized groups has remained weak. This paper recommends that: (1) the four kinds of accountability mechanisms be extended to the private health sector and donors; (2) health accountability mechanisms be engendered, and gender accountability mechanisms be made health-specific; (3) resources be earmarked to enable government to respond to gender-specific health demands; (4) mechanisms for enforcement of such policies be improved; and (5) democratic spaces and participation of marginalized groups be strengthened.

Utilisation of Library Information Resources among Generation Z Students: Facts and Fiction

Directory of Open Access Journals (Sweden)

Oghenere Gabriel Salubi

2018-04-01

Full Text Available Generation Z was the foremost generation to have prevalent access to the Internet from an early age. Technology has strongly influenced this generation in terms of communication, education and consequently their academic information behaviour. With the next generation of scholars already being trained, in a decade, most of the researchers will be mainly digital natives. This study sought to establish the library information resources use pattern in relation to users’ preferred information media in order to render better academic information services to library users. A total of 390 respondents were surveyed at the Nelson Mandela University and the University of Fort Hare using quantitative and qualitative methods. Most of the respondents, 82.3%, were aged between 18 and 23 years; while the average library use time was two hours daily. The most utilised library resource is the Wi-Fi with e-books and e-journals found to be lowly utilised. Records from the E-librarians revealed that undergraduate students account for no more than 6% of total users of electronic databases with 62.3% of the respondents preferring print information resources. Better understanding of library users’ demographics and information media preference is essential in proving the right kind of information services to Generation Z library users.

Auroral electron acceleration by lower-hybrid waves

International Nuclear Information System (INIS)

Bingham, R.; Bryant, D.A.; Hall, D.S.

1986-01-01

Because the particles and electric fields association with inverted-V electron streams do not have the characteristics expected for acceleration by a quasistatic potential difference, the possiblity that the electrons are stochastically accelerated by waves is investigated. It is demonstrated that the lower hybrid waves seen on auroral field lines have the righ properties to account for the electron acceleration. It is further shown that the lower hybrid wave power measured on auroral field lines can be generated by the streaming ions observed at the boundary of the plasma sheet, and that this wave power is sufficient to account for the electron power observed close to the atmosphere. (author)

Journalistic neutralism and personalisation in the accountability interview

DEFF Research Database (Denmark)

Dindler, Camilla

against accusations of personal evaluations in the accountability interview. However, personalisation is a strong claim in overt journalistic commentary and to some extent in the journalistic contextualisation of the interview. The study concludes that personalisation and neutralism exist side by side......Through a study of a so-called “critical” case, the article examines the political accountability interview as an interactional negotiation between two clusters of truth claims of journalistic legitimacy. The first relates to the practice of ‘neutralism’ and the second to ‘personalisation...... as truth claims in the accountability interview. The case is critical because the specific news interview was framed and marketed as an adversarial interview with a personalised “signature host”. Accordingly, it can be assumed that neutralism can still be a resource for political sources to challenge...

Electron beams in radiation therapy

International Nuclear Information System (INIS)

Bruinvis, I.A.D.

1987-01-01

Clinical electron beams in interaction with beam flattening and collimating devices are studied, in order to obtain the means for adequate electron therapy. A treatment planning method for arbitrary field shapes is developed that takes the properties of the collimated electron beams into account. An electron multiple-scattering model is extended to incorporate a model for the loss of electrons with depth, in order to improve electron beam dose planning. A study of ionisation measurements in two different phantom materials yields correction factors for electron beam dosimetry. (Auth.)

Applying stakeholder Delphi techniques for planning sustainable use of aquatic resources

DEFF Research Database (Denmark)

Lund, Søren; Banta, Gary Thomas; Bunting, Stuart W

2015-01-01

and Vietnam. The purpose of this paper is to give an account of how the stakeholder Delphi method was adapted and applied to support the participatory integrated action planning for sustainable use of aquatic resources facilitated within the HighARCS project. An account of the steps taken and results recorded......The HighARCS (Highland Aquatic Resources Conservation and Sustainable Development) project was a participatory research effort to map and better understand the patterns of resource use and livelihoods of communities who utilize highland aquatic resources in five sites across China, India...... of the stakeholder Delphi requires the presence of multidisciplinary and facilitating skills and competences within the implementing teams which should be considered before deciding to include a Stakeholder Delphi as a decision-making tool...

Impulse approximation treatment of electron-electron excitation and ionization in energetic ion-atom collisions

International Nuclear Information System (INIS)

Zouros, T.J.M.; Lee, D.H.; Sanders, J.M.; Richard, P.

1993-01-01

The effect of electron-electron interactions between projectile and target electrons observed in recent measurements of projectile K-shell excitation and ionization using 0 projectile Auger electron spectroscopy are analysed within the framework of the impulse approximation (IA). The IA formulation is seen to give a good account of the threshold behavior of both ionization and excitation, while providing a remarkably simple intuitive picture of such electron-electron interactions in ion-atom collisions in general. Thus, the applicability of the IA treatment is extended to cover most known processes involving such interactions including resonance transfer excitation, binary encounter electron production, electron-electron excitation and ionization. (orig.)

76 FR 3142 - Release of Exposure Draft Technical Bulletins; Accounting for Oil and Gas Resources and Federal...

Science.gov (United States)

2011-01-19

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Release of Exposure Draft Technical Bulletins... Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C. 3511(d), the Federal... October, 2010, notice is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has...

The invisible accounting side of ERP systems

Directory of Open Access Journals (Sweden)

Iliyan Dimitrov

2017-12-01

Full Text Available ERP (Enterprise Resource planning systems are widely used in many organizations, including companies in Bulgaria. Depending of the point of view statistical results of their implementation in recent years are contradictory (Infostat, 2017, (Eurostat, 2017. This paper reveals an overview of researchers and practitioners’ interpretations, who express opinion for an essence and advantages of adopting ERP systems. In academic and professional discussions one potential benefit stays invisible. The purpose of this publication is to provide new sight of essence and potential benefits which are given with ERP implementation. Some advantages of ERP systems are discussed. Some aspects of the links between ERP systems, management accounting and financial accounting are described.

Accounting and methodical approaches to display law permanent and temprorary use of land assets

Directory of Open Access Journals (Sweden)

T.P. Ostapchuk

2015-12-01

Full Text Available The uniqueness of the land resources as an economic category determines the specific construction of the system of accounting which involves the accumulation, systematization, processing and analysis of economic information on quantitative, qualitative, money indicators and legal information about these objects. A large number of lands used by many entities on the rights of permanent or temporary use. Taking into account the need to use temporarily borrowed land resources by business entities, there is a need to develop general methods of displaying operations with limited real rights on accounts of both the land owners and their users. The article researches the question of theoretical and methodical aspects of accounting displaying permanent and temporary rights to use land assets in Ukraine. It examines the issue of economic and legal nature of these rights, the peculiarities of legal regulation of transactions with them. The paper deals with the procedure of their receiving and its impact on the accounting software. The author analyzes the existing approaches of other authors and proposes her own position.

Organizing the Electronic Century

OpenAIRE

Richard N. Langlois

2007-01-01

This paper's title is an echo of Alfred Chandler's (2001) chronicle of the electronics industry, Inventing the Electronic Century. The paper attempts (A) a general reinterpretation of the pattern of technological advance in (American) electronics over the twentieth century and (B) a somewhat revisionist account of the role of organization and institution in that advance. The paper stresses the complex effects of product architecture and intellectual property regime on industrial organization ...

Blocking of CERN Accounts after 28 February 28 2011

CERN Multimedia

IT Department

2011-01-01

Since last year, all persons owning a CERN computer account must follow the obligatory CERN Computer Security Course. This course takes usually less than 15 minutes and is available online from inside and outside CERN at http://cern.ch/computersecuritycourse. Failure to pass this course by February 28th 2011 will lead to blocking the corresponding account. If you haven't taken it yet, do it NOW! Accounts of users who have not followed this course yet will be blocked during the first weeks of March. As a consequence, these users will not able anymore to log into any CERN computing resource with their primary account. Affected users should contact the CERN Service Desk at 77777 (+41 22 76 77777 from outside CERN) or http://cern.ch/service-desk in order to get their account unblocked. They will be given a grace-period of five days to follow the course or the account will be blocked again. Please see also the announcement in a previous issue of the Bulletin. Thank you for your collaboration, CERN Computer Sec...

Utilization of bio-resources by low energy electron beam

International Nuclear Information System (INIS)

Kume, Tamikazu

2003-01-01

Utilization of bio-resources by radiation has been investigated for recycling the natural resources and reducing the environmental pollution. Polysaccharides such as chitosan and sodium alginate were easily degraded by irradiation and induced various kinds of biological activities, i.g. anti-microbial activity, promotion of plant growth, suppression of heavy metal stress, phytoalexins induction. Radiation degraded chitosan was effective to enhance the growth of plants in tissue culture. It was demonstrated that the liquid sample irradiation system using low energy EB was effective for the preparation of degraded polysaccharides. Methylcellulose (MC) can be crosslinked under certain radiation condition as same as carboxymethylcellulose (CMC) and produced the biodegradable hydrogel for medical and agricultural use. Treatment of soybean seeds by low energy EB enhanced the growth and the number of rhizobia on the root. (author)

Maintenance modeling and optimization integrating human and material resources

International Nuclear Information System (INIS)

Martorell, S.; Villamizar, M.; Carlos, S.; Sanchez, A.

2010-01-01

Maintenance planning is a subject of concern to many industrial sectors as plant safety and business depend on it. Traditionally, the maintenance planning is formulated in terms of a multi-objective optimization (MOP) problem where reliability, availability, maintainability and cost (RAM+C) act as decision criteria and maintenance strategies (i.e. maintenance tasks intervals) act as the only decision variables. However the appropriate development of each maintenance strategy depends not only on the maintenance intervals but also on the resources (human and material) available to implement such strategies. Thus, the effect of the necessary resources on RAM+C needs to be modeled and accounted for in formulating the MOP affecting the set of objectives and constraints. In this paper RAM+C models to explicitly address the effect of human resources and material resources (spare parts) on RAM+C criteria are proposed. This extended model allows accounting for explicitly how the above decision criteria depends on the basic model parameters representing the type of strategies, maintenance intervals, durations, human resources and material resources. Finally, an application case is performed to optimize the maintenance plan of a motor-driven pump equipment considering as decision variables maintenance and test intervals and human and material resources.

Maintenance modeling and optimization integrating human and material resources

Energy Technology Data Exchange (ETDEWEB)

Martorell, S., E-mail: smartore@iqn.upv.e [Dpto. Ingenieria Quimica y Nuclear, Universidad Politecnica Valencia (Spain); Villamizar, M.; Carlos, S. [Dpto. Ingenieria Quimica y Nuclear, Universidad Politecnica Valencia (Spain); Sanchez, A. [Dpto. Estadistica e Investigacion Operativa Aplicadas y Calidad, Universidad Politecnica Valencia (Spain)

2010-12-15

Maintenance planning is a subject of concern to many industrial sectors as plant safety and business depend on it. Traditionally, the maintenance planning is formulated in terms of a multi-objective optimization (MOP) problem where reliability, availability, maintainability and cost (RAM+C) act as decision criteria and maintenance strategies (i.e. maintenance tasks intervals) act as the only decision variables. However the appropriate development of each maintenance strategy depends not only on the maintenance intervals but also on the resources (human and material) available to implement such strategies. Thus, the effect of the necessary resources on RAM+C needs to be modeled and accounted for in formulating the MOP affecting the set of objectives and constraints. In this paper RAM+C models to explicitly address the effect of human resources and material resources (spare parts) on RAM+C criteria are proposed. This extended model allows accounting for explicitly how the above decision criteria depends on the basic model parameters representing the type of strategies, maintenance intervals, durations, human resources and material resources. Finally, an application case is performed to optimize the maintenance plan of a motor-driven pump equipment considering as decision variables maintenance and test intervals and human and material resources.

INTELLECTUAL CAPITAL REPORTING: NEW ACCOUNTING FOR THE NEW ECONOMY

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Peter Demediuk

2002-01-01

Full Text Available In the 'new economy', ideas, practices and innovations that arise from the creation of intellectual capital have become a pre-eminent economic resource and the basis for competitive advantage. Attempts to develop cogent accounting praxis that makes intellectual capital discussable and therefore actionable, are constrained by the granular nature of existing definitions and taxonomies of intellectual capital. As a response to this lack of clarity, a model has been proposed that maps how a group of knowledge workers characterise the drivers and outcomes of their human creativity. The model indicates that accounting must break away from the traditional frame of reference that is 'the artifact', 'the entity', 'management control' and 'uniform reporting models'. At issue is whether the same set of measurement tools can provide descriptions of reality that have meaning for the decision making of individuals, and yet provide appropriate resourcing signals, evaluative information, and signs of legitimacy that are required by institutional management and other stakeholders.

Regional Balance Model of Financial Flows through Sectoral Approaches System of National Accounts

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Ekaterina Aleksandrovna Zaharchuk

2017-03-01

Full Text Available The main purpose of the study, the results of which are reflected in this article, is the theoretical and methodological substantiation of possibilities to build a regional balance model of financial flows consistent with the principles of the construction of the System of National Accounts (SNA. The paper summarizes the international experience of building regional accounts in the SNA as well as reflects the advantages and disadvantages of the existing techniques for constructing Social Accounting Matrix. The authors have proposed an approach to build the regional balance model of financial flows, which is based on the disaggregated tables of the formation, distribution and use of the added value of territory in the framework of institutional sectors of SNA (corporations, public administration, households. Within the problem resolution of the transition of value added from industries to sectors, the authors have offered an approach to the accounting of development, distribution and use of value added within the institutional sectors of the territories. The methods of calculation are based on the publicly available information base of statistics agencies and federal services. The authors provide the scheme of the interrelations of the indicators of the regional balance model of financial flows. It allows to coordinate mutually the movement of regional resources by the sectors of «corporation», «public administration» and «households» among themselves, and cash flows of the region — by the sectors and directions of use. As a result, they form a single account of the formation and distribution of territorial financial resources, which is a regional balance model of financial flows. This matrix shows the distribution of financial resources by income sources and sectors, where the components of the formation (compensation, taxes and gross profit, distribution (transfers and payments and use (final consumption, accumulation of value added are

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

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Rikki A. Garstone

2017-12-01

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

PERSPECTIVES: Accountability for Mental Health: The Australian Experience.

Science.gov (United States)

Rosenberg, Sebastian; Salvador-Carulla, Luis

2017-03-01

Australia was one of the first countries to develop a national policy for mental health. A persistent characteristic of all these policies has been their reference to the importance of accountability. What does this mean exactly and have we achieved it? Can Australia tell if anybody is getting better? To review accountability for mental health in Australia and question whether two decades of Australian rhetoric around accountability for mental health has been fulfilled. This paper first considers the concept of accountability and its application to mental health. We then draw on existing literature, reports, and empirical data from national and state governments to illustrate historical and current approaches to accountability for mental health. We provide a content analysis of the most current set of national indicators. The paper also briefly considers some relevant international processes to compare Australia's progress in establishing accountability for mental health. Australia's federated system of government permits competing approaches to accountability, with multiple and overlapping data sets. A clear national approach to accountability for mental health has failed to emerge. Existing data focuses on administrative and health service indicators, failing to reflect broader social factors which reveal quality of life. In spite of twenty years of investment and effort Australia has been described as outcome blind, unable to demonstrate the merit of USD 8bn spent on mental health annually. While it may be prolific, existing administrative data provide little outcomes information against which Australia can genuinely assess the health and welfare of people with a mental illness. International efforts are evolving slowly. Even in high income countries such as Australia, resources for mental health services are constrained. Countries cannot afford to continue to invest in services or programs that fail to demonstrate good outcomes for people with a mental illness

Adaptation of mathematical educational content in e-learning resources

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Yuliya V. Vainshtein

2017-01-01

Full Text Available Modern trends in the world electronic educational system development determine the necessity of adaptive learning intellectual environments and resources’ development and implementation. An upcoming trend in improvement the quality of studying mathematical disciplines is the development and application of adaptive electronic educational resources. However, the development and application experience of adaptive technologies in higher education is currently extremely limited and does not imply the usage flexibility. Adaptive educational resources in the electronic environment are electronic educational resources that provide the student with a personal educational space, filled with educational content that “adapts” to the individual characteristics of the students and provides them with the necessary information.This article focuses on the mathematical educational content adaptation algorithms development and their implementation in the e-learning system. The peculiarity of the proposed algorithms is the possibility of their application and distribution for adaptive e-learning resources construction. The novelty of the proposed approach is the three-step content organization of the adaptive algorithms for the educational content: “introductory adaptation of content”, “the current adaptation of content”, “estimative and a corrective adaptation”. For each stage of the proposed system, mathematical algorithms for educational content adaptation in adaptive e-learning resources are presented.Due to the high level of abstraction and complexity perception of mathematical disciplines, educational content is represented in the various editions of presentation that correspond to the levels of assimilation of the course material. Adaptation consists in the selection of the optimal edition of the material that best matches the individual characteristics of the student. The introduction of a three-step content organization of the adaptive

Economic instruments and the environmental accounts

International Nuclear Information System (INIS)

Palm, Viveka; Larsson, Maja

2007-01-01

The Nordic countries have now had experience with environmental taxes and subsidies as a major component of their environmental policy over an extensive period of time. The Swedish System of Environmental and Economic Accounts (SEEA) include environmental taxes and subsidies as part of the official statistics. This article presents the accounts for taxes and subsidies, linked to the accounts for emissions data by industry. It demonstrates disparities between emissions and environmental taxes, as well as where industries or environmental problems are not regulated. The data show that in Sweden economic instruments are always aimed at particular actors or areas, and are never quite as comprehensive as recommended by economic theory. The environmental taxes are primarily aimed at fossil fuel use and related emissions, and have been mostly applied to the household sector and services sector, while industry often has been given exemptions due to concerns about international competition. The environmentally motivated subsidies are mainly directed to agriculture, fishing and research on renewable resources. A fully developed international data set on taxes and subsidies would provide a sound base for comparing the impact on international competitiveness. Eurostat is promoting the use of environmental accounts data for its member countries by harmonizing methods and engaging in publication of international comparisons. (author)

Internet and Electronic Information Management

Science.gov (United States)

2004-12-01

centers to form consortia and share electronic information sources. Although traditional resource sharing arrangements encouraged competition rather...outside world, through public relations and through marketing information products or services, to its own competitive advantage (Davenport 1997: 193-217... electronic information sources are a challenge for electronic information managers. Libraries and information centers are no longer “the only game in town

Methods of evaluation of procurement of material resources

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Dupina L.F.

2017-04-01

Full Text Available the researchers of this article analyze some questions concerning the choice of methods of material resources evaluation, types and elements of the evaluation, organization of effective accounting and analytical support of material and production resources of enterprises.

ALLOCATION OF FINANCIAL RESOURCE TO ENHANCE ...

African Journals Online (AJOL)

GRACE

This study examines the allocation of financial resource to the education industry and ..... This should check all books of account at least once a month to reconcile ... All cash advance request must be supported with relevant documents vii.

Electron Effective-Attenuation-Length Database

Science.gov (United States)

SRD 82 NIST Electron Effective-Attenuation-Length Database (PC database, no charge)   This database provides values of electron effective attenuation lengths (EALs) in solid elements and compounds at selected electron energies between 50 eV and 2,000 eV. The database was designed mainly to provide EALs (to account for effects of elastic-eletron scattering) for applications in surface analysis by Auger-electron spectroscopy (AES) and X-ray photoelectron spectroscopy (XPS).

Improving Agricultural Water Use Efficiency: A Quantitative Study of Zhangye City Using the Static CGE Model with a CES Water−Land Resources Account

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Yu Liu

2017-02-01

Full Text Available Water resources play a vital role in human life and agriculture irrigation, especially for agriculture-dominant developing countries and regions. Improving agricultural water use efficiency has consequently become a key strategic choice. This study, based on Zhangye City’s economic characteristics and data, applies a static Computable General Equilibrium (CGE model with a constant elasticity of substitution (CES composited water−land resources account to assess the impact of improving agricultural water use efficiency on economy, water conservation and land reallocation. Results reveal that: Zhangye City’s GDP increases by 0.10% owing to an increasing average technical level by improving agricultural water use efficiency; total water consumption decreases by 122 million m3, 69% of which comes from a reduction of surface water use; and land demand increases by 257.43 hectares mainly due to agricultural land demands. With respect to the sectors’ output, export-oriented sectors with higher water intensities in the agricultural sectors benefit most. In contrast, land-intensive sectors contract the most, as the rental price of land rises. Therefore, agricultural water conservation technology should be introduced considering more in surface water. Furthermore, higher demand for agricultural land would reduce land availability for other sectors, thus inhibiting urbanization pace on a small scale.

Aligning Resources with Expectations

Science.gov (United States)

Tran, Samantha

2006-01-01

In this article, the author discusses that the ability to clearly link resources, activities and goals in a rational and logical manner is a model that many educators and school leaders would welcome. She also states that in the 1990s, when the state moved in the direction of standards and accountability, part of the thinking was that public…

Treasury Single Account – Transparency and Accountability in Public Finance Management in Nigeria: The Journey So Far

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C. J. Igbokwe-Ibeto

2016-06-01

Full Text Available The purpose of this article is to evaluate and critique the policy of Treasury Single Account (TSA adopted by the Nigerian government as an essential tool for enhancing transparency and accountability in public sector financial. Theoretically, it is expected that TSA would bring about mutual benefit, halt economic injustice and engender financial discipline, transparency, accountability, a new economic and political order in Nigeria. However, in the public sector management and political economy of Nigeria,  its impact has been a mixed bag of the good, the bad and the ugly. Within the framework of New Public Management approach, the paper explores the gamut of issues surrounding the implementation of TSA and concludes that, for an administration that has social contract with Nigerians in terms of service delivery; it has the obligation to aggregating states’ resources to provide social services, amenities and infrastructural development to the people. Any step taking to ensure accountability and transparency by revenue generating agencies of government should be seen as a step in the right direction. However, while change is desirable, we feel there is need to exercise caution on account of the peculiar nature and character of the Nigerian state and society. Given the catalogue of challenges facing the operations TSA, it recommends among others, that the adoption of TSA in the country’s public sector should progress slowly and wisely. Institutions and institutional rules should be strengthened, be accountable and made autonomous of cabals and individual who might want to manipulate the system for group or personal interests.

18 CFR 367.9200 - Account 920, Administrative and general salaries.

Science.gov (United States)

2010-04-01

..., Administrative and general salaries. 367.9200 Section 367.9200 Conservation of Power and Water Resources FEDERAL... and general salaries. (a) This account must include salaries, wages, bonuses and other consideration... detailed records subdividing salaries and wages by departments or other functional organization units. ...

Electronic Information Access and Utilization by Makerere University Students in Uganda

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Elisam Magara

2008-09-01

Full Text Available Objectives – The objectives of this study were to establish the level of computer utilization skills of Makerere University (Uganda Library and Information Science (LIS students; to determine the use of electronic information resources by LIS students; to determine the attitudes of LIS students towards electronic information resources; and to establish the problems faced by LIS students in accessing electronic information resources.Methods – A questionnaire survey was used for data collection.Results – The majority of Library and Information Science students at Makerere University depend on university computers for their work, and very few of them access the library’s e-resources. The few who access e-resources are self-taught. The majority of students surveyed were unaware of Emerald and EBSCO databases relevant to Library and Information Science students, and they found accessing eresources time-consuming. Conclusion – The study concluded that a concerted effort is needed by both LIS lecturers and university librarians in promoting use of the library’s electronic resources.